And analysis balansesiting

Ho leka-lekana lakane, ha e le hantle, ke tsela ea ho khomo khomo mokhatlo thepa khoebo. Ho fana ka ho leka-lekana ha thepa tsa kgwebo ya likarolong tse peli tse: ho hlalosa tokisetso ea le sebopeho (letlotlo) le tlhaloso ya mehloli se hlahang ho yona le ho eang teng (etseng letho).

Mohloli o ka sehloohong oa tlhahisoleseding e mabapi le tshebetso tsa khoebo 'me boemo ba lichelete tsa khoebo ke hantle hore e ho leka-lekana lakane (Foromo 1). Balansesiting and analysis ke sethaleng pele ho ithuta akaretsang tsa lichelete tsa mokhatlo o le khoebo.

The and analysis lefa lebisa tlhokomelo e khethehileng ho lintlha tse latelang.

1. Analysis la liphetoho tse lihloohong tse

E lokela ho qala ka tlhaloso ya chelete tsohle thepa ya kgwebo le ka dipharologanyo tsa nako e tlas'a tlhahlobo. Ka lebaka leo, ho e khetholla mohloli oa keketseho (phokotso) ha thepa, ho akarelletsa lihlooho tse eo li etsahetseng.

2. Analysis ea sebopeho ho leka-lekana

Ha ho leka-lekana sebopeho ithuta chelete ea eona le liphello tsa karolo ka 'ngoe ba isoa ka 100%. Kabelo ea karolo ka 'ngoe e balwa e le karolo ea chelete kakaretso ea chelete (mehloli eohle ea khoebo e), ebe ikemiselitse boima ba mong le e ntho.

Sebopeho and analysis o etsoa blockwise, pele fumana kabelo ea thepa ka ho sa feleng 'me nakoana ka chelete eo ho eona tokomane e ile a khanna, joale tšoaroa sebopeho bona (and analysis letlotlo ho leka-lekana). melato ho tšoanang hlahloba (ho leka-lekana etseng letho and analysis). ho ithuta ho bonahatsa dipharologanyo tsa liphetoho ka sebopeho sa nakong ea tlas'a tlhahlobo. Ho boetse hoa hlokahala ho tseba lisosa tsa liphetoho tsena.

hloko ka ho khetheha e leshwa ho likarolo hore na boima ba 'mele ka ho fetisisa,' me kahoo, kabelo ea eo fetola ho panya ha leihlo. Hangata e ba libakeng tse le bothata ba likhoebo ka.

3. Analysis ba ho leka-lekana ea motse-moholo ka letlooa sebetsa (FER)

PSC thusa fumana chelete ea thepa jwale chelete ke motse-moholo oa invested. E bontša hore na karolo (bolelelane) ha thepa jwale chelete ka nako e itseng ka a bale litsenyehelo ea motse-moholo eo e leng ya ya kgwebo ya.

Boleng ba PSC hlalosa kamoo tsa kontane ba k'hamphani eo. Rate FER ke pontshi pele la botsitso lona lichelete. Ke hobane'ng ha ho ke le manolotsoeng haholo-holo bohlokoa. FER ikemiselitse e le phapang pakeng tsa morao-rao thepa le boikarabelo. Hape, e ka balwa e le phapang pakeng tsa chelete invested 'me thepa e tsitsitseng. Ka mokhoa ea bobeli hoa khoneha ho sekaseka mabaka a etsang hore liphetoho tse hlaha tsa kontane.

Ha bala sebopeho e boetse e beha boemong ba FER ka thepa, e leng emela karo-karolelano ea palo yohle thepa FER kgwebo. Khōlo ea PSCs tabeng ena bontša khōlo ea boipuso lichelete le mokhatlo o.

Boleng Optimum tsa li-index e laolwang ke nahane ka tsa kontane ya thepa le maemo ao le metsana le ba fanang ka thepa. Ho fumana hore na khotsofala (insufficiency) FER, ho ke ke ho hlokahala hore ho bapisa boleng sebele le boleng Optimum moralo. Ha e feta Optimum balwa boleng ba sebele ho fokotseha ha boemo ba lona ha ho bolele ho fokolisa tsa botsitso licheleteng.

Balansesiting and analysis qetella ka fihlela qeto e selelekela ka ho ba teng ha lintlha tse itseng tse sa khothatseng ka boemo ba kgwebo (depreciation ha thepa, mathata le thekiso, boteng ba ikentse likolotong, joalo-joalo). Tabeng ena, totobatsa mabaka a ileng a lebisa ho hlaha (insufficiently e atlehang mosebetsing oa lefapha la thekiso, le inconsistency ya ditshebeletso sebetsa, joalo-joalo) bona. Ka lehlakoreng le leng, ba ikemiselitse le positive, mekhoa (puseletso saletse morao fetileng, khōlo ea motse-moholo, ho ntlafatsa thepa sebopeho le a al.).

The kgolo litšobotsi tse positive, eo e senola ho leka-lekana and analysis ke tse latelang: kgolo ya motse-moholo bokeletseng; tlhokeho ya dikadimo Serviced; khotsofatsang mokitlane histori; ho hloka litekanyetso tsa feteng saletse morao ea moputso, tekanyetsokabo, joalo-joalo.; ha ho na overstocking bolokoang thepa e rekisoang.