I-inventory ye fama luluhlu lwayo nantoni na enexabiso- nengathengiswayo. Uluhlu lwe inventory lungaquka ixabiso le stoko, unyaka ebesithengwe ngawo, ixesha ekulindeleke ukuba sihlale ngalo kunye nokwehla kwexabiso laso.
Indlela Yokwenza i-Inventory
I-inventory yenziwa kubekanye ngonyaka ubuncinane, kwaye iquka ukubalwa kwayo yonke into esefama, kuquka neehekthare zomhlaba, iitoni zengqolowa neenkozo ezikhoyo, imfuyo njalo njalo. I-inventory ikwaquka imali ngokwexabiso lemali yeeRandi. Zula zula kwifama uhlole izinto zefama. Enza uluhlu lwazo zonke izinto, udwelise izakhiwo, umhlaba, imitshini, izixhobo zefama kunye nestoko.Iinkcukacha ze Inventory yeFama
I-inventory ivamise ukuqulatha ezinkcukacha zilandelayo:Umlinganiselo wefama, impepha mvume zobunini, umlinganiselo womhlaba osetyenziselwa ulimo kunye nexabiso lendawo yemveliso.
Inkcazelo kunye ne noqikelelo lwexabiso lezinto ezifakelelweyo ezinje ngamanzi atsalwa phantsi komhlaba okanye uphahla.
Izithuthi, imitshini izixhobo kwakunye namanani azo kunye neendidi okanye iintlobo.
Amanani emfuyo kunye neendidi zemfuyo ekhoyo.
Istoko, izixhobo zefama kwakunye nezinto zemveliso ezifana nembewu kunye nezichumiso.
Iimveliso ezigqityiweyo okanye ezingekagqitywa ekuqaleni kunye nasekupheleni konyaka mali.
Kwii kholamu ezisecaleni ze inventory bonakalisa oku kulandelayo:
Unyaka ekwakuthengwe ngayo into nganye
Ixabiso ekwakuthengwe ngalo into nganye
Ixesha ekulindeleke ukuba ilihlale into nganye ( ingakumbi imitshini nezixhobo).
Uze ubale ixabiso eyehla ngalo ngonyaka usebenzisa indlela yokubala ebizwa nge
straight-line method okanye ireducing-value method.
Ixesha Ekulindeleke Ukuba Izixhobo Zilihlale
Ngezantsi kukho ixesha ekulindeleke ukuba ezinye izixhobo nemitshini esetyenziswa efama, zilihlale. Kwii bhrakethi kukho ixabiso elisashiyekileyo lexabiso ebithengwe ngalo- Ixabiso lento nganye xa sele igugile.Izithuthi - Iminyaka emi 5 (10%)
Iitrekthara - Iminyaka eli 10 (10%)
Izixhobo Zokulima - Iminyaka eli 10 (10%)
Izixhobo - Iminyaka eli 10 (0%)
Iimpompo nezinto ezihamba ngombane - Iminyaka eli 15 (0%)
Translated by Zizipho Silwana