Loko u sungula purasi, kumbe loko se u sungurile vufuwi, n’wamapurasi u fanele a twisisa ku veka mintsengo xikan’we na timali ta purasi. Mhaka ya mapurasi, eka hinkwaswo iku bindzurisa.
Xankoka ku xitekela enhlokweni i mbuyelo hinkwawo, tihakelo ta vuhumelerisi, gross margin, mali leyi purasi riyi endlaka xikan’we na mali ya purasi hinkwaro.
Mali leyi Nghenaka e Purasini
Tihakelo ta Vuhumelerisi
Tihakelo tin’wana letingana xiave eka mali leyi endliwaka hi n’wamapurasi tinga lawuriwa, kasi tin’wana tingaka tinga lawuriwi. Xikombiso, van’wamapurasi vangaka vanga lawuli ntsengo lowu vawu kumakaeka swixavisiwa swa vona. Tihakelo ta vuhumelerisi e purasini swinga vekiwa eka ti variable costs nati fixed costs.Variable costs
Variable costs i mintsengo ya nkarhi nyana yofana na mbewu, mafurha na swononisa, vatirhi lava thoriweke (wages), gezi, ncheleto wa mati, swidlaya mintsembyani na switsotswani xikan’we na swochela leswi uswi xavisaka.
Fixed costs
Fixed costs i tihakelo letinga cinceki hambi purasi rilo kurisa kuyini. Xikombiso xati fixed costs i mali leyi tirhaka ku sungula purasi kufana nayo xava michini ya purasi (e.g.tractor), vatirhi vankarhi hinkwawo (salaries) xikan’we na rent ya misava. Kusuka eka xiyimo xa vufambisi, ti fixed costs tale henhla hi xitalo ti veka ntshikelelo eka mbuyelo wa purasi naswona swifanele ku lawuriwa kahle. Ku hungutiwa ka ti fixed costs, swingari na xiave eka vuhumelerisi, swinga tlakusa vubindzurisi.
Gross Margin
Xitirhisiwa xo olova ku langutisisa tirhelo ra purasi iku tiva gross margin. Gross margin yi hlayeleriwa hiku susa ti variable costs (mbewu, swakudya, mafurha etc.) kusukaeka gross income. Loko gross margin yale henhla yikumeka kusuka eka swibyariwa swokarhi loko kupimanyisiwa na swin’wana (e.g. mavele vs sunflower), kutani swibyariwa swotala swa muxaka walowo swinga byariwa.Vubindzurisi
Ku hlayelela vubindzurisi bya purasi, ti fixed costs nati variable costs (ntsengo wo helela wa vuhumelerisi) naswona hi vumbirhi swi tekeriwa enhlokweni.
Mali leyi Nghenaka Hinkwayo e Purasini
Xosungula, hiku hlanganisa gross margins ta purasi rin’wana na rin’wana (e.g. gross margin ya mavele na gross margin yati sunflowers) kutani u susa ti fixed costs.
Ndlela yin’wana, hiku ehleketelela vubindzurisi bya xiphemu xin’wana na xin’wana kutani u swihlanganisa. Nhlamulo hiyona yiyimelaka vubindzurisi bya purasi hinkwaro.
Mali hinkwayo leyi endliwaka hi purasi i matimba ya ikhonomi ya bindzu naswona swikombisa mali leyi nga kona ku fikelela tihakelo, swibalo xikan’we naku tlhela yi vekisiwa e purasini, kufana na kuxava kumbe ku renta misava yotala.
Translated by Ike Ngobeni