Ukwenza a amortization kuyadingeka ukusebenzisa amafomula, ukwenza izibalo nokunye, okuhlobene namaphuzu ahlukene mayelana nenqubo, kuyadingeka ukuba nolwazi lwazo ngokusetshenziswa kwawo okulungile, okuzoqokonyiswa kulolu lwazi.
Yiba nokulawula kwezimpahla nezikweletu
I-Amortization
I-Amortization wuhlelo oludinga ukuthi izindawo zomnotho kanye nezokubalwa kwezimali zenze ukwabiwa kwezindleko ezenziwa isikhathi eside, ngaphezu kwalokhu, kugqanyiswe ukuthi kungabuye kubizwe ngokuthi ukwehla kwenani ngokwezindawo lapho iyasetshenziswa.. Ngokuvamile, ukusetshenziswa okugqamisa leli temu okokulawula izimpahla nezikweletu nokulinganisa kwazo.
Kudingeka ukucabangela ukuthi ukuze wenze ukuncishiswa kwemali, kuyadingeka ukusebenzisa amafomula futhi wenze izibalo ukuze uthole inani elizosatshalaliswa ngezikhathi ezithile. Ngakho-ke, lezi zinhlobo zezinqubo noma izindlela zisetshenziswa uma kunesimo esidinga ukukhokha ngezikhathi ezithile, okungenzeka kufane noma kube nohlobo oluthile lokuhluka.
Ngokwenza isinyathelo ngasinye esidingekayo, inzalo ngayinye ingahlanganiswa ukuze kukhokhwe futhi ngale ndlela amanani anikezwa esikweletini angancipha kakhulu. Ngalesi sizathu, kubaluleke kakhulu ukwazi ukuthi i-amortization yenziwa kanjani, iyiphi ifomula esetshenziswayo ukuze kutholwe inani elidingekayo.
Ifomu
Ekubalweni kwe-amortization, amanye amaphuzu kufanele acatshangelwe avumela ukuthi ahlotshaniswe nenani elifiswa ukutholwa, kulokhu, okulandelayo kusetshenziswa. ifomula ye-amortization:
- i= izithakazelo
- n= Ingabe inani lezinkokhelo ezenziwe
Izinhlobo
Ngohlelo lokusebenza lwe-amortization, kubalulekile ukwazi izinhlobo ezigqamisayo, njengoba ngayinye yazo inenhloso ethile futhi kusuka kulokhu, kungenziwa izindlela ezahlukahlukene ezivumela ukwenza ngendlela efanele. Phakathi kwezinhlobo ze-amortization, ezezimali nezomnotho ziyagqama.
Ezezimali
Emkhakheni wezezimali, kubhekwa ukuthi inqubo yokunciphisa imali ivumela izikweletu ukuthi zikhokhwe ngendlela efanele. Lapho imali mboleko itholakele, izovezwa njengesikweletu, okumele sikhokhelwe isikhathi esithile kusukela ekukhanselweni ngamanani amancane. Lokhu ngokuvamile kungenzeka uma imali mboleko ivela ebhange noma kwamanye amacala.
Ukuze kwenziwe ukusatshalaliswa kwenani phakathi nesikhathi esithile, kungasetshenziswa izindlela ezihlukahlukene, okuyizinhlelo zaseJalimane, zaseMelika kanye nezaseFrance, ziwusizo kakhulu ekubalweni kwezimali njengoba zisekelwe ezithakazelweni ezihlukahlukene. Lapho lezi zinhlobo zezivumelwano zokubolekwa kwemali zinikezwa, uhlelo oluzosetshenziswa kufanele lusungulwe, ngakho-ke, kubalulekile ukwazi ukuthi ngayinye yazo isebenza kanjani, igqamisa amaphuzu afanelekile.
- Ama-French aphethe ukunquma inhlawulo emisiwe, etholwa ekubalweni okuthile okuhlobene nentshisekelo ngayinye ngokuphathelene nesabelo esivezwa njengemali enkulu, egqanyiswa njengokuncishiswa kwenani okukhulayo kanye nenzalo iyancipha.
- Uhlelo lwaseJalimane lugqamisa uhlobo olumisiwe lokuncishiswa kwenani engxenyeni yenhloko-dolobha, okusho ukuthi kokubili isitolimende kanye nenzalo ivezwa njengokunciphayo. Iphuzu eliyisici ukuthi izinkokhelo zenziwa kusengaphambili njalo ngonyaka.
- Endabeni yabantu baseMelika, uhlobo olulodwa lwe-amortization luyagqanyiswa, oluvezwa ekupheleni kwesikweletu, bese izinkokhelo zenzalo zenziwa phakathi nesikhathi semali mboleko. Iphuzu elilodwa okufanele licatshangelwe ukuthi uma izinkokhelo ezinkulu zingenziwa njengabalamuli, khona-ke inzalo izolungiswa minyaka yonke.
Ezomnotho noma Ezobuchwepheshe
Endaweni yezomnotho, ukuncishiswa kwemali kuyadingeka ukuze uhlobo oluthile lokulahlekelwa ngokulingana ngenxa yohlobo oluthile lwesimo lukwazi ukukhokhelwa noma lunxeshezelwe. Ngakho-ke, ukuncishiswa kwezimali kwakhiwa ukuze kufezeke inani ngonyaka, ngale ndlela umnotho ungagcinwa uzinzile kusukela ekuhlinzekeni ngakunye okwenziwe.
Uma ubunzima obuthile bugqanyiswa ezimpahleni zenkampani, ukuncishiswa kwezindleko ezisetshenziswa njengokwehla kwenani kuyagqanyiswa ngoba ukulahlekelwa okuthile kugqanyiswa kuyo ngenxa yezimpahla ezivezayo.
Izimpahla ezisenkampanini zingathinteka ngenxa yezizathu ezahlukene. Zonke izenzo ezenziwa ngokwezomnotho kufanele zibe nokulawula futhi kufanele zenziwe ngendlela efanele, kungakhathaliseki ukuthi zithengwa, izindleko, izinkokhelo zabasebenzi nabanye, azikwazi ukuba namaphutha. Njengengxenye yalezi zibonelo sincoma ukuthi ufunde mayelana ifundwa kanjani i-payslip
umqondo wezomnotho
Okwenkampani i amortization Ibaluleke kakhulu emnothweni wayo, kangangokuthi ivumela ukuba inakekele ukulahlekelwa ngakunye impahla yayo engase ilahlekelwe, ivumela ukuthi ibone izinzuzo esikhathini esizayo. Uma kungekho ukucushwa kwe-amortization, kusho ukuthi impahla ngeke isebenze kahle, okuzoholela ekutheni umnotho wenkampani ube sesimeni esibi kakhulu.
Ngokufanayo, kufanele kubhekwe ukuthi inkampani ingabhalisa izimpahla zayo ezingashintshi ngokwenani ezitholwe ngalo, khona-ke izimpahla ngeke zidalulwe ngevelu maqondana nezimpahla namalungelo inkampani ephethe, kodwa zizodalulwa kuphela. ngevelu yokutholwa. Lezi zinhlobo zezenzo ziboniswa ngokuqondile ebhalansi yezomnotho yenkampani, kucatshangelwa ukuthi kunezici eziningi ezinomthelela, okuyizi:
- Izintengo zezimpahla ezingashintshi lapho zitholwa, ezimboza inzalo ngayinye yokufakwa kwazo.
- Impilo yezimpahla ezingashintshi ingaba ngokomzimba, ezobuchwepheshe kanye nezohwebo. Endabeni yesu, kuyagqama ukuthi isesimweni esihle kakhulu, kodwa ithathelwa indawo ukuze kuzuze umnotho ngenye eyenza imisebenzi yayo. Futhi endabeni yenkampani yezohwebo, kuyavela ukuthi impahla engashintshi ishintshaniswa nenye etholwe ngendlela ehlukile.
- Izimpahla ezingashintshi zinenani eliyinsalela ngokuvamile elingenalutho njengoba kulapho ukuphila kwazo okusebenzisekayo kuphela khona.
- Indlela esetshenziswayo ukuze ikwazi ukusabalalisa izindleko zesikhathi esimisiwe
- I-Amortization inesisekelo, esihlanganisa izindleko zokuqala ngokuhlobene nezimpahla ezingashintshi, okuthi lapho kubuyekezwa inani lakhona kuzogqamisa ukulahlekelwa okutholiwe ngevelu yako.
Izimbangela
Ngaphezu kokucacisa yini i-amortization, iphuzu elibaluleke kakhulu izimbangela ezenzeka ngazo, endaweni yezomnotho ukusebenza kwayo kuyadingeka ukuze ukulawulwa kokwehla kwenani okubonisiwe kwenziwe, okusho ukuthi ivumela ukulahlekelwa okutholiwe ukuba kubalwe maqondana izimpahla ezakha izimpahla zebhizinisi. Ngakho-ke, amaphuzu agqanyisiwe okwenzelwa wona i-amortization:
- Lapho ukwehla kwenani kwenzeka ngokomzimba, ngenxa yokuguga nokuguguleka kwempahla phakathi neminyaka
- Ukulahlekelwa kokusebenza njengoba izimpahla zingazange zisetshenziswe ngendlela efanele ukuze zikwazi ukufeza inhloso yazo
- Ngokuphathelene nemisebenzi yezomnotho egqamisa ukwehla kwenani ngenxa yokuthuthukiswa okuqhubekayo kwemikhiqizo emisha engcono kunaleyo ephethwe manje, okwenza lokhu okuhle kuphelelwe yisikhathi.
umbono wokubala
Uma ukuncishiswa kwenani kwenziwa, yingoba impahla igqamise ukulahlekelwa, ngenxa yemibandela yayo ngokuhamba kwesikhathi, ukulinganisa nokunye. Ukuze lezi zimo zibikwe ngendlela efanele, indawo yokubalwa kwezimali ephethe le nqubo kufanele igqanyiswe, kucatshangelwa amaphuzu alandelayo okufanele asetshenziswe:
- Okokuqala, ukulahlekelwa okutholwe ngenxa yokwehla okuthile kwenani lempahla kufanele kucatshangelwe.
- Dala i-akhawunti enemininingwane yezimpahla, lokhu kwenziwa minyaka yonke, i-akhawunti kufanele ivezwe ngendlela engafanele ukukhombisa ukuthi inani lehlile. Kusukela kulesi sinyathelo, zonke izici eziboniswa njengempahla zizogqanyiswa kuma-akhawunti amabili, eliphozithivu lapho libonisa khona inani lokukwazi ukulithola, nenegethivu ukukhombisa ukuthi inani lehlile phakathi neminyaka.
Kubalulekile ukuthi lezi zinyathelo zenziwe ukuze indawo yokubalwa kwezimali igqamise ngokunemba okukhulu isimo somnotho sebhizinisi noma inkampani, okusho ukuthi akudingekile kuphela ukuveza ukuthi siyini isikhwama esikuso ukuze sikwazi xazulula izimo ezigqamisa izimpahla njengoba isikhathi sihamba. Ukuze uhambisane nalokhu, kuzodingeka ukwazi ukusetshenziswa kwezindlela ezahlukahlukene kanye nokusetshenziswa kwe amathebula amortization.
Izindlela
Ukuze wenze izibalo ze-amortization, izindlela ezihlukene zingasetshenziswa ezivumela ukuthi itholakale ngempumelelo. Izindlela izindlela ezihlukahlukene ze-arithmetic, eziholela ekusabalaliseni okufanele kwenziwe, kucatshangelwa ukuthi liyini inani lenzalo, izitolimende ezidingekayo, isikhathi nokunye.
Lapho abantu abakhethekile besebenzisa lezi zindlela, kufanele bacabangele amagama ahlukahlukene ahlobene nenqubo futhi okudingeka bawazi ukuze kufezeke inhloso. Khona-ke, ekubalweni kwe-amortization, kuyadingeka ukwazi amagama alandelayo:
- Impilo ewusizo eboniswa yimpahla, ukuba nolwazi lwesikhathi sempahla ibaluleke kakhulu ekuzinzeni komnotho njengoba izosebenza ngesikhathi idingeka ngaphandle kwenkinga.
- Isisekelo sokuncishiswa kwemali sibonisa umehluko impahla ewulethayo ngokuphathelene nenani layo lapho itholwa ngevelu yayo ngokuhamba kwesikhathi.
- Uhlobo lwe-amortization, oluvumela ukwazi iphesenti okufanele lisetshenziswe kusisekelo se-amortization futhi ngale ndlela ube nolwazi lwevelu ye-amortization yonyaka
Ngokwazi ngayinye yale migomo, ukubalwa kwe-amortization kuzosebenza kahle, kulokhu izindlela ezingasetshenziswa ziyaqokonyiswa:
- Ukwehliswa kwesitolimende okungashintshi, okubonisa ukuthi isitolimende se-amotization efanayo sizonikezwa minyaka yonke
- Ukwehla kokuncishiswa kwenani ngokuhlobene nephesenti elibonisa inani elizoncishiswa
- Ukwehla kokwehliswa kwenani okuvela enambeni lamanani athile, impahla inesikhathi sokusebenziseka, lapho inani lizokwabelwa khona, kusukela kulokho minyaka yonke ku-quota ye-amortization, ukuhlukaniswa kwalelo nani kufanele kusetshenziswe ngokuphathelene nesamba sawo wonke amanani e-amortization.
- Ukuncishiswa kwenani eliguquguqukayo
- Ukuncishiswa kwenqubekela phambili
- Ukwehliswa kwenani okusheshisiwe
- I-amortizations ehlukahlukene
Lohmann Ruchti umphumela
Lo mphumela ubonisa ukuthi ukuncishiswa kwenani kuthonya amandla okukhiqiza ebhizinisi, uma nje kulivumela ukuthi likhule kakhulu. Kodwa ukuze lo mphumela ugcwaliseke, kubalulekile ukuthi kusetshenziswe amaphuzu athile, okuyilawa:
- Kufanele kube nesigaba sokukhushulwa kwebhizinisi noma inkampani, lapho kugqanyiswa khona ukuthi kudingeka inani lezimpahla ukuze kukhiqizwe.
- Ukuhlukaniswa kwethimba lokukhiqiza, ngokungeza imishini emisha kuzovumela ukukhiqiza ukuthi kuphumelele kakhulu futhi kungakhula kakhulu
- Amamodeli wemishini abaluleke kakhulu, kuyadingeka ukuthi abuyekezwe ukuze angabi nemishini engasebenzi kuphela
Kunconywa ukuthi kuhambisane nelinye lalawa maphuzu, ukuze lokho okufiswayo kutholakale, ngale ndlela imali ngayinye eqokomisa i-amortization ingasungulwa ngokukhethekile ukuze ikwazi ukuthola imishini emisha yokukhiqiza inkampani, ngendlela yokuthi ingagqamisi noma yiluphi uhlobo lokulahlekelwa noma ihlupheke ngokuwa emnothweni wayo.
Khona-ke, kusukela ekusetshenzisweni kwe-Lohmann Ruchti Effect, kuzovumela ukuthi izimpahla zingahlushwa ukuphelelwa yisikhathi, okusho ukuthi isikhathi esidlulile ngokuphathelene nokuphila kwemishini ngeke kudingeke sicatshangelwe, ngoba umthamo wayo ngeke unciphise noma isikhathi sazo, okuvumela ukuzinza komnotho ukuthi kugcinwe.
https://www.youtube.com/watch?v=TBOLZN_JrWo
Izinqubo ezidinga kokubili izimpahla nezikweletu enkampanini zibaluleke kakhulu, njengoba kufanele ube nokulawula lawa manani ukuze uzinze kwezomnotho, uma unentshisekelo kukho, sincoma ukuthi ufunde mayelana indlela yokubala inani lenkampani