Okwezimali (Umbila) 									IsiZulu

Isimiso esiphatha izindaba zezimali



Instructions: 

Folio strap: Ukuphatha

Byline: Imininingwane ithathwe kumenyuwali “Farm Management for Profits” ebhalwe nguMarius Greyling

Grabbing quote: Sidinga imali ukuze sithole izidingo zempilo nezokulondeka.

Captions: 	Isifanekiso 1.1: Umsebenzi wezimali ezihlangene

Isifanekiso 1.2: Inzuzo, indleko nendawo lapho ilingene



Ibhizinisi liyinto enjani? Ibhizinisi liqala kanjani? Maqondana nokuphatha ibhizinisi kubalulekile uqonde kahle ukuthi le mibuzo ithini. Lesi sibhalo sizokusiza ukuqonda kahle ukuthi imibuzoithini.



Izidingo zabantu 

Ngokuqala komvelo wabantu, umuntu njalo unezidingo ezizomsiza ukuphila. Ukudla, indawo yokuhlala nezingubo zokumbatha kuyingenye yalezo zidingo. Ekuqaleni umuntu wathola lezo zidingo ngokuzingela, ukuvuna ukudla okumile ezitshalweni zezemvelo nokuhlala emigedeni. Lapho umuntu uqale ukuthuthuka nazo izidingo zathuthuka zakhula, ngakho-ke ukukhiqiza, ukwakha nokwenza izinto kwaba yizinto ezijwayelekile empilweni.



Imali iyinto enjani futhi ivela kuphi?

Lapho kuthengwa noma yini, sisebenzisa imali. Imali iphepha nje, manje singacabanga sibuze sithi, “kungani ipheshana likwazi ukuthenga into enenani?” Ekuqaleni kwakushintshwa isinto (ukunikeza ingxenye yezinto ukuze uthole ezinye ozifunayo lapho inani lalezo zinto zilingene). Isibonelo: umuntu othile uzonikeza inkomo athole amasaka amahlanu empuphu. Lokhu kungaba inkinga ngoba lapho unayo inkomo kodwa ufuna impuphu, kufanele uthole umuntu onempuphu ofuna inkomo. Mhlawumbe uzohamba umhlaba wonke ngaphambi kokuthola umuntu onempuphuofuna impuphu.



Lokhu bekungumsebenzi omkhulu. Abantu base bacabanga ukuthola into ezokwamukelwa ngabantu bonke. Leyo nto kwakuyigolide. Manje wawukwazi ukushintshela inkomo yakho ngegolide elingu-30 g bese wawukwazi ukuyothenga imphuphu nge-10 g legolide. Kodwa-ke abantu base besaba ukuthi igolide labo lizontshontswa. Base bebeka igolide labo endaweni engenangozi (njengebhange). Umphathi webhange wayekunikeza irasidi legolide lakho olibekile elikhombisa inani legolide olinalo. Lapho umnikeza leyo ncwajana, uzokunika igolide lakho.



Ngokuhamba kwesikhathi abantu abasayanga ebhange lapho bebafuna ukuthenga izimpahla, bebamane basebenzise leyo ncwajana abayithole ebhange. Umnikazi omusha waleyo ncwajana wase waya ebhange uma efuna igolide. Emva kwalokhu abasebenzisanga neze igolide, bagcine besebenzisa incwajana kuphela ukukhombisa ukuthi banemali engakanani. Ngokwamanje bonke abantu basebenzisa lelo phepha.



Abantu bayithola kanjani imali?

Umuntu ungathola imali kuphela ngokusebenzela iholo noma ukuthola inzuzo ngebhizinisi elihambakahle.



Imali umuntu ayitholayo

Emhlabeni omusha wanamuhla amabhizinisi anikeza umuntu zonke izinto akudingayo. Imisebenzi eyenziwayo nezinto ezithengiswayo kungenisa imali emabhizinisini. Izibonelo zezinto ezenzwayo ngulokhu: ukudla, izingubo zokwembatha, izimoto, ifenisha nezindlu. Izibonelo zemisebenzi eyenzwayo ngulokhu: umsebenzi wokwelapha (odokotela nomuthi), umsebenzi wokufundisa nokuqeqhesha nomsebenzi wokuxhumana (communication). Lo mcabango mayelana nemali umuntu ayitholayo futhi usho ukuthi umuntu nomuntu udinga imali njalo ukuthola lezo zinto ezidingekayo empilweni yomuntu.



Imali ekhokhwayo

Lapho ibhizinisi lenza izinto nomalenza imisebenzi edingekayo kukhona izindleko nemali efanele ikhokhwe. Lezi zimali ezikhokhwayo zingakhokhelwa izinto ezintathu:



Izimali eziguquguqukayo (variable) (izindleko zokukhiqiza)

Izimali eziguquguqukayo zisebenzisa izinto eziphumayo (ezenziwe) futhi zivela kuphela lapho kukhona umkhiqizo. Ngakho-ke kukhona ukulingana ngaphakathi kwenani lomkhiqizo nenani lezindleko. Uma umlimi usenga izinkomazi ezingu-10 izimali eziguquguqukayo njengenamaholo, lokudla okumakhonsenthrayithi nokunye ukudla nezindleko zentransipothi, zizoba ngaphansi kwalowo mlimi osenga izikomazi ezingu-50. Izibonelo zezindleko eziguquguqukayo zilokhu: umanyolo, izimbewu, umuthi wokubulala ukhula nezilokazane, izisebenzi zenkontilaka, umuthi wezimfuyo, usawoti okhothwayo,amakhonsentreyithi, idizili nophethroli, izisebenzi ezisebenza ngengxenye yesikhathi somnyaka, izinto zokuphakisha izinto ezenziwayo noma umkhiqizo nezindleko zokumaketha.



Izindleko ezibophekile

Izindleko ezibophekile yilezo ezingashintshi lapho kubekwe phansi isu lokukhiqiza okuthile, akuguquki lapho kukhiqizwa into encane noma enkulu. Esikhathini esimfushane izindleko ezibophekile aziguquki. Lokhu kungashintsha esikhathini eside ngoba isu lokukhiqiza nalo lingaguquka.



Lapho umlimi wakhe ishedi lokusenga izinkomazi ezingu-50 cows (isu lakhe lokukhiqiza), izindleko ezibophekile njengentelo yemali ekhokhiwe nokwehla kwenani lezakhiwo nokuhamba kwesikhathi, zibophekile, akunandaba lapho umlimi esenga izinkomazi ezingu-10 noma ezingu-50. Kodwa, uma umlimi ushintsha isu lokukhiqiza ukuze akwazi ukusenga izinkomazi ezingu-80, izindleko ezibophekile nazo zizoguquka ngoba isu lokukhiqiza liguqukile. Izibonelo zezindleko ezibophekile yilezi: ukwehla kwenani lezimpahla (akusiyo ikheshi), intelo, inshuwalense, ukuqasha neholo lalabo abasebenza njalo. Izindleko zibopheka kuphela lapho zikhokhiwe. Ngaphambi kokuthenga ugandaganda, zonke izindleko zikagandaganda ziyaguquguquka. Lapho umlimi usuyithengile into njengogandaganda, izindleko zokwehla kwenani lalowo mshini, intelo, amalayisense neshuwalense kubophekile. Lezi zinto eziyindleko aziguquki, akunandaba ukuthi umlimi ukhiqiza okuningi noma okuncane esikhathini esimfushane. 



Izindleko zokwehla kwenai lezimpahla.

Lokhu kuyisikhokhelo esingasilo ikheshi, kuhambelana nokwehla kwenani lezimpahla ngoba ziyasetshenziswa futhi ziyaguga.



Isandiso nezindleko zokuqala ibhizinisi

Isandiso siyinto etholakalayo (interest) lapho usebenzisa imali evelaphesheya noma imali oyibolekela abanye abantu.



Izindleko ezigcwele

Izindleko ezigcwele yilezo zindleko lapho kuhlanganisiwe izindleko ezibophekile nalezo eziguquguqukayo, zikhonjiswa esifanisweni 1.1.



Isifaniso 1.1	



Izindleko ezigcwele

 







 

 Izindleko 							Izindleko 

eziguquguqukayo (izindleko zokukhiqiza)

	



 (R)





 					 Izindleko ezibophekile (ezihamba phezulu)



 

Okuphumayo 





Inzuzo/Inlahleko

Inzuzo ingalinganiswa nalokhu okungenayo (imali)) engaphezulu kwalokhu okuyizindleko ezigcwele – lapho izindleko zingaphezulu kwenzuzo bese kutholakala inlahleko.



Okungenayo (Income) - Izindleko (Expenditures) = Inzuzo/Inlahleko(Profit/Loss) 

(I – E = P/L)


 

 


Ngokwezokulima:





Okungenayo - Izindleko zokukhiza = Ingqikithi ebekelelwe (Gross margin) - Izindleko ezibophekile = Okungenayo okugcwele (Inzuzo/Inlahleko)


 

 


Kubalulekile ukuqonda ukuthi lapho ibhizinisi ithola inzuzo, bonke abasebenzi nomnikazi bathola imali yokukhokhela izidingo zabo. Ngakho-ke, inzuzo ifanele iqhubeke nakusasa (esikhathini eside), kanjalo kukhombisa ukubaluleka kokulima ngendlela ebheka phambili nakusasa. Lapho ibhizinisi ithola inlahleko, isimiso salo singaguquka. Abasebenzi basazothola iholo labo kodwa umnini angeke abenemali engenayon bese uzocindezelwa ukwenza inguquko ukwehlisa lokho okulahlekile. Lokhu kungaba ukuhambisa abanye abasebenzi (retrenchment). Masibheke isifanekiso esilandelayo:



Isifanekiso 1.2 

										 Izindleko

									 Inlahleko

										 Imali engenayo





R

	 

Inzuzo

Indawo yokulingana









Iminyaka (Isikhathi)



Ngokuhamba kwesikhathi imali engenayo nenani lezindleko emabhizinisini amapulazi kuyakhuphuka ngenxa yenani lezinto ezinthengiswayo elikhuphukayo (ukukhuphuka kwentengiso) nokukhuphuka kwezindleko (ukukhuphuka kwentengo). Kodwa ukulingana kwalokhu kuphuko akufani, ngoba isikhala ngaphakathi kwaso siyehla. Lokhu kwenza ukuthi kubenzima njalonjalo ukuthola inzuzo. Abalimi bacindezekile ukuthatha inani lentengiso elibekiwe, abakwazi ukuthengisa umkhiqizo wabo ngenani eliphezulu elikethwe yibo.



Imali engenayo ingakhuphulwa ngokukhiqiza okungaphezulu ehektheleni elilodwa (inani lommbila – amathani/amahektheli), oma kungakhuphulwa ngamanye amasu okukhiqiza (ngokwenza umsebenzi kahle hle) noma ukukhulisa indlela yokusebenza ngempahla onazo. Izindlekeko zingehliswa ngokuzama ukuthola imali engaphansi lapho uthenga izinto zokuqala ukutshala, ukusebenzisa amanye amasu okukhiqiza, ukuhambisa abanye abasebenzi nokukhulisa indlelayokusebenza.



Ekugcineni singasho ukuthi ibhizinisi inikeza abantu into eyibatholela izidingo zabo.Lapho kutholakala inzuzo njalonjalo, bonke abantu epulazini abayasizakala. Lapho kuqhubeka ukutholakala inlahleko bonke abantu epulazini bazohlupheka ngoba iholo labo lizokwehla futhi abanye bazoqoshwa. Ekugcineni ngumlimi yedwa ozohlupheka ngoba uzolahlekelwa zonke izinto zomsebenzi nezimpahla zakhe.

