Izindlela ekubalweni izindleko zokukhiqiza. izindleko Fixed iyunithi okukhipha ngayinye

Izindleko zokukhiqiza - kuyinto kuyinkomba ebaluleke kwezomnotho of nekusebenta ukukhiqizwa. Ngakho-ke kubalulekile ukwazi ukuthi ukwenza izibalo bese wenze izahlulelo unolwazi. Ake sihlole kabanzi izinhlobo ezinkulu kanye nezindlela ukubala.

inhliziyo

Ukubalwa - inqubo ye behlukanisa zonke izindleko ezihlobene womshini umkhiqizo, ku izakhi kwezomnotho. Kuyindlela kokubala izindleko yemali imigomo. Izindlela eziyinhloko sibalo: kubhayela, poperedelny ngokwezifiso. Zonke ezinye izindlela kubiza - inhlanganisela yezindlela ezingenhla. Kukhethwa yokukhokha kuncike imisebenzi umkhakha eqondene.

Impikiswano ebalulekile ngokulinganayo futhi ukukhetha into izibalo. It kuncike yonke ohlelweni lokulawulwa accounting kohlaziyo, isibonelo, kusukela division of izindleko ku nenkhulumombiko. izinto ukubala eshiwo ku:

• amayunithi ngokomzimba (izingcezu, kg, m, njll ....);
• Amapharamitha kunemibandela yemvelo ukuthi kubalwa yakha inani umkhiqizo kabani izakhiwo zinikwa nemingcele eziyisisekelo;
• umthamo ngamayunithi angakahleleki asetshenziswa ukukala izimpahla, ehlanganisa izinhlobo eziningana; omunye izinhlobo noma yisiphi isibonakaliso sithathwa iyunithi, futhi isethi asele sibalo Coefficient;
• amayunithi izindleko;
• Amayunithi esikhathi (isib umshini-li-awa);
• Umbutho yomsebenzi (isib tonne-ikhilomitha).

imisebenzi ukubala

Amanye awo yilawa:

• cwaningo abanekhono lezinto izibalo;
• akhawunti eliqondile ezicatshangisisiwe yazo zonke izindleko;
• ngokwezinga nekhwalithi kwemikhiqizo etimbonini;
• ukulawula ukusetshenziswa kwemithombo, kuhambisana amanani evunyiwe izindleko yesondlo kanye nokuphatha,
• ukuthola imiphumela zezigaba ukunciphisa izindleko;
• ukuhlonza ukukhiqizwa izinqolobane.

izimiso

Izindlela ekubalweni izindleko zokukhiqiza - iqoqo zibona lapho kuvezwa izindleko umkhiqizo, okuyinto angakwazi ukuhlonza izindleko langempela of uhlobo oluthile lomsebenzi, noma amayunithi yayo. Ukukhethwa indlela ethile izibalo kuncike imvelo senqubo yokukhiqiza. Isicelo yezindlela sibalo eyenzelwe izinhlangano owodwa umkhakha amabhizinisi akhiqiza izimpahla akuyona, siphendukezela idatha inzuzo imikhiqizo, futhi "smear" izindleko. Lapho kubalwa zezimboni izindleko zokukhiqiza ngezindleko ezihilelekile ayifakiwe izindleko at konyaka WIP.

Izindlela ekubalweni izindleko, unga:

• ukuze ucwaningo ukwakheka izindleko ezithile izinhlobo zezimpahla;
• ukuqhathanisa izindleko zangempela ne plan;
• Qhathanisa ukukhiqizwa izindleko ethile uhlobo izimpahla nge izindleko izimbangi 'imikhiqizo;
• ukuze bathethelele intengo umkhiqizo;
• senze izinqumo mayelana ukukhiqizwa kwemikhiqizo engabizi.

izinto zokusebenza kwezimali

Lonke inani izindleko imikhiqizo yokukhiqiza kuhlanganisa izindleko:

• ukuthengwa eluhlaza izinto;
• ukuthengwa fuel, kuhlanganise ngezinhloso zobuchwepheshe;
• inkokhelo abasebenzi amacala izidingo zomphakathi;
• izindleko emkhathini wezulu, ithi nezokuphatha;
• nezinye izindleko zokukhiqiza;
• izindleko commercial.

Izinto zokuqala ezinhlanu nezindleko bakha izindleko zokukhiqiza. izindleko Commercial zibonisa inani izindleko ukuthengiswa kwempahla. Lokhu izindleko emaphaketheni, ukukhangisa, isitoreji kanye zokuhamba. Inani lawo wonke izinto ezibalwe ku-akhawunti izindleko izindleko egcwele.

izinhlobo izindleko

Ukwahlukanisa izindlela izindleko kwemibiko inikeza division ngemacembu kwezindleko. izindleko ngqo ezihlobene inqubo ukukhiqizwa umkhiqizo ngokwayo. Lezi izinto zokuqala ezintathu efakwe ohlwini kwezindleko. I engaqondile izindleko zibekelwe izindleko kwezimpahla ezithile okungu noma amaphesenti.

La maqembu amabili izindleko ziyahlukahluka kakhulu kuye ngokuthi umsebenzi othize. Ngo monomanufacture nezindleko ngqo zihlanganisa ngokuphelele zonke izindleko, njengoba umphumela kukhiqizwe umkhiqizo olulodwa. Kodwa kule chemical umkhakha, lapho omunye eluhlaza impahla etholwe uhla nezinye izinto, konke Izindleko engesobala.

Izimali nazo variable kanye nezindleko fixed iyunithi okukhipha ngayinye. Isigaba sesibili sihlanganisa izindleko, okuyinto cishe akashintshi njengoba ukuguquguquka imikhiqizo okukhiphayo. Ngokuvamile kuba nezindleko phezulu nezokuphatha. Zonke izindleko, okuzokwenza ukwandisa ngekukhula ukukhiqizwa ziyahlukahluka. Lokhu kuhlanganisa nenani kwezimali abelwe ukuthengwa izinto zokusetshenziswa, nophethiloli, iholo nge amacala. A ethize uhlu izindleko izinto incike ethize umsebenzi.

Boiler (lula) indlela

Lena akuyona indlela ethandwa kakhulu ukucabanga, ngoba ikuvumela ukuba sibonise ulwazi mayelana isamba yonke inqubo izindleko zokukhiqiza. Le ndlela yokubala esetshenziswa, izinkampani olulodwa-umkhiqizo, isibonelo, ilahle yimboni yetimayini. Ngo inhlangano enjalo asikho isidingo e-Accounting kohlaziyo. Izindleko ibalwa sokuhlukanisa Imininingwane izindleko zokukhiqiza ivolumu ngasinye (kulesibonelo ngenhla - inani amathani amalahle).

indlela ngokwezifiso

Kule ndlela, into yokubala kuyinto ukukhiqizwa oda ethize. Izindleko zokukhiqiza kunqunywa sokuhlukanisa isamba izindleko zanqwabelana ngenani amayunithi ekhiqizwa izimpahla. Isici eyinhloko yalo indlela iwukuba ukubala izindleko kanye yi zezimali oda ngalinye. izindleko Okuza ziyabhekelelwa ngokulingana ukusatshalaliswa isizinda.

Custom izindleko ukubala indlela isetshenziselwa ukukhiqiza olulodwa noma yabadobi, lapho senqubo yokukhiqiza kuyinto isikhathi esijana. Ngokwesibonelo, e izitshalo ubunjiniyela, okuyinto kweqa Mills, rwe abembayo, noma umkhakha lempi, ubuswa ukucutshungulwa futhi akhiwe imikhiqizo kuyaqabukela okuphindaphindiwe. isicelo ngokwamukelekayo leliqhinga ukubala enkulu ekwakhekeni izihloko nge eziyinkimbinkimbi noma omude umjikelezo ukukhiqiza.

izindleko Accounting ekubeni imikhiqizo Sectional ukuphela (oda igcwaliswe) noma ushintsho (izingxenye, yesifunda). It kuncike yinkimbinkimbi oda. Inketho yokuqala isetshenziswa uma into iwumkhiqizo nge umjikelezo iDemo ukukhiqizwa. Khona-ke zonke izindleko kufakwe nezindleko. Uma kuziwa womshini imikhiqizo Lesisemkhatsini, izindleko kunqunywa sokuhlukanisa isamba oda inombolo yezinto ezifanayo kwezindleko.

Inqubo izindleko indlela izindleko ukubala

Le ndlela isetshenziswa extractive (amalahle, igesi, izimayini, uwoyela, ezamahlathi kanye nabanye.) Imboni, e gezi, ekuqubunguleni izimboni. Zonke yezinhlangano ezingenhla libhekene mass ukukhiqizwa uhlobo, akukho umjikelezo eside ukukhiqizwa, elinganiselwe umkhiqizo uhla, eyodwa, akukho noma isamba azinakwa ka WIP. Ngenxa yalokho, womshini imikhiqizo kokubili izinto accounting futhi ukubala. Izindleko ezimali Kwenziwa kulo lonke umjikelezo ukukhiqiza futhi esigabeni esithile. Lapho beqeda inqubo, zonke izindleko zihlukaniswe ngenani amayunithi kukhiqizwa. Ngakho bala inetha izindleko.

Poperedelny indlela

Njengoba igama le ndlela kuyacaca ukuthi into wenza inqubo yokubala, umphumela okuyinto ukukhiqizwa umkhiqizo Lesisemkhatsini noma lokugcina. Le ndlela yokubala isetshenziselwa nokukhiqizwa kwezinto ngobuningi, lapho izinto zenziwa ngokuphatha impahla eluhlaza ngezigaba eziningana ngokulandelana. Amanye amaphuzu ancikene izihloko ikani pass kuphela ezithile isibalo imikhawulo kanye adedelwe njengoba ushintsho. Imfuneko entsha izofakwa inqubo ukukhiqizwa, ihlukaniswe imisebenzi okuphindayo.

Isici esivelele sesimiso le ndlela okungukuthi kumiswa izindleko omunye lokwabiwa kabusha noma eqondiwe nkathi. Izindleko ibalwa sokuhlukanisa zanqwabelana for ukuhanjiswa noma isamba ubude besikhathi ngenani imikhiqizo ekhiqizwa izindleko. Izindleko zakho sezizonke ukwenziwa ingxenye ngayinye izindleko imikhiqizo siphelile. izindleko Direct ibalwa ukucubungula. Ukuze ahlukanise phakathi izindleko kanye lulwimi SE-oda ngalinye izwakalwa WIP ezilinganisweni ekupheleni kwenyanga.

indlela Poperedelny sibalo kuyinto impahla eluhlaza kakhulu olunzulu. Ngakho-ke, kufanele ihlelwe ukuze wokulawula ukusetshenziswa izinto zokusetshenziswa ekukhiqizeni. Ngokuvamile le njongo ke Kwenziwa lulwimi siphelile okukhipha ukubala, umshado nokusaphaza.

indlela normative

Le ndlela ibandakanya ukubala owandulelayo ebiziwe ngomkhiqizo ngamunye ngesisekelo kwanamuhla. Kwakamuva recalculated esikhathini ngasinye. Eceleni labelwe izindleko ngokusho kuya kwezinkambiso ngeziphambeko Ukuthola Izimbangela lakamuva. Izindleko ibalwa njengoba isamba izindleko ejwayelekile, izinguquko kulezi kwezinkambiso ngeziphambeko. indlela normative sibalo ikuvumela ukubala amanani izindleko ngaphambi kokuphela kwenyanga. Zonke izindleko abelwe phezu izikhungo umthwalo futhi uma kuqhathaniswa nezindleko zangempela.

ABC indlela

ukubala algorithm:

• Yonke inqubo lenhlangano sehlukaniswe imisebenzi, ezifana processing, ukusebenza imishini, shintsho, ukulawula izinga imikhiqizo Semi-siphelile, ezokuthutha, nokunye. D. eziyinkimbinkimbi inhlangano yomsebenzi, imisebenzi ngaphezulu kufanele zabelwe. Overheads kukhona imisebenzi okufunwayo.
• umsebenzi ngamunye kuthiwa wenziwa ehlukile izindleko intwana futhi yokukala. Lokhu kumele kulandelwe imithetho emibili: kalula ukuthola idatha, ngezinga elingakanani izindleko polechennyh izinombolo nenjongo yabo yangempela. Ngokwesibonelo, isibalo seziboshwa abafuna ngenkani ukunikezela of izinto zokusetshenziswa lingalinganiswa ngenani izivumelwano ngemvume.
• Elilinganiswayo senani izindleko sokuhlukanisa isamba izindleko zemisebenzi e inani kuthengiselana.
• Bala izindleko umsebenzi. Inani izindleko unit ngayinye kwezintathu zomkhiqizo siphindwe ngesibalo kwezinhlobo.

Okusho ukuthi, into accounting kuyinto ehlukile ukusebenza, ukubala - uhlobo lomsebenzi.

Ukukhetha

Izindlela izindleko ukubala bayingxenye yenhlangano zokukhiqiza, ezimali kanye umculu ukuphathwa kule ibhizinisi. Kukhethwa yokukhokha incike uhlobo ibhizinisi: .. wemboni Imboni, uhlobo lomkhiqizo, abasebenzi ukukhiqiza, njll umkhuba, zonke lezi zindlela sibalo singasetshenziswa kanyekanye. Ungakwazi ukubala izindleko oda by kwezinkambiso eziwubukhazikhazi noma poperedelnym usebenzisa eluhlaza izinto izindleko. Indlela ekhethiwe kumele abhalise ukuze Yemfihlo Accounting.

Ngokwesibonelo

Le nkampani ekhiqiza ezintathu izinhlobo zemikhiqizo. Kudingeka sihlakulele izindleko kuhlelwe, uba kusaziwa ukuthi amandla nyangazonke ukukhiqiza eyaziwa: umkhiqizo A = izingcezu 300, B umkhiqizo = 580 izingcezu, umkhiqizo C = 420 nama-PC ...

Kungakhathaliseki indlela yokubala awuzange akhethiwe, udinga ukucacisa inani izindleko unit ngayinye komkhiqizo (Table 1).

inombolo	inkomba	ivolumu izindleko
		A	I	C
1	Material D (0.5 intengo deda. / Kg) kg / iyunithi,	1	2	1
2	Material E (intengo 0.9 deda. / Kg) kg / iyunithi.	2	3	3
3	Isikhathi esichithwe emsebenzini amahora / amayunithi.	3	4	1
4	Ukukala inkokhelo, ruble / ihora.	4	3	2.5

Ithebula 2 ikhombisa izindleko.

inombolo	Izindleko into (deda. Per ngenyanga)	esikhundleni imvelaphi
		ukukhiqizwa	ukuqaliswa	abaphathi	esewonke
1	Imiholo kanye neminikelo yokuphepha komphakathi	400	610	486	1526
2	Izindleko ugesi wakho Bill	260	160	130	520
3	Ukulungisa OS	40	10	40	100
4	zokubhala	90	170	180	430
5	ukwehla kwentengo OS	300	100	150	550
6	isikhangiso	-	80	-	80
7	zokuthutha	180	400	200	780
8	TOTAL	1270	1530	1186	3986

Thina ukubala inani izindleko, usebenzisa izindlela ezahlukene ukubala izindleko.

inketho 1

Sichaza Kubiza ngqo komkhiqizo ngamunye, esekelwe idatha ku Table 1:

Umkhiqizo A: (1 * 0,5 + 2 * 0,9) * 300 = 690 ruble / ngenyanga ..

Umkhiqizo B: (2 * 0,5 + 4 * 0,9) * 580 = 690 ruble / ngenyanga ..

Umkhiqizo C :. (3 * 0,5 + 3 * 0,9) * 420 = 690 ruble / ngenyanga.

izindleko Ubude ngqo ka 4702 rbl. / Inyanga.

Thina ukubala isamba zabasebenzi ngomkhiqizo ngamunye enyangeni edlule. Ukuze wenze lokhu, uphindaphinde eyinkimbinkimbi, izinga intela kanye ivolumu zokukhiqiza:

Umkhiqizo: 3 * 4 * 300 = 3600 ruble / ngenyanga ..

Umkhiqizo B: 2 * 3 * 580 = 3480 ruble / ngenyanga ..

Umkhiqizo C :. 1 * 2,5 * 420 = 1050 ruble / ngenyanga.

nezindleko Ubude kufana ruble 8130.

Isinyathelo esilandelayo - kubiza oqondile, okungukuthi, ukubala inani nezindleko ngqo ...

izindleko	umkhiqizo	umkhiqizo	umkhiqizo C
izindleko impahla okuqondile	2.3	4.6	3.2
Salary futhi sotsotchisleniya	14,89	7.45	3.1
The main ngqo izindleko	17,19	12,05	6.3
Umthamo production	300	580	420
Ubude izindleko wawuqeda wonke lo mqulu ukukhiqizwa	5157	6989	2646
TOTAL	14792

Anqume inani izindleko iyunithi ngomkhiqizo ngamunye:

• Ukukhiqizwa :. 1270/1300 = 0.98 ruble / iyunithi.
• Realizable :. 1530/1300 = 1.18 ruble / iyunithi.
• :. Administrative 1186/1300 = ruble 0.91 / iyunithi.

Based on the ngaphambilini wethule izibalo ukucacisa izindleko yokukhiqiza umkhiqizo:

izindleko	umkhiqizo	umkhiqizo	umkhiqizo C
izindleko okuqondile per unit	2.3	4.6	3.2
izindleko zabasebenzi	14,89	7.45	3.1
Direct kubiza	17,19	12,05	6.3
izindleko	0.98
langempela yokukhiqiza izindleko	18,17	13,03	7,28
izindleko Distribution	1.18
Adminraskhody	0.91
izindleko egcwele	20,26	15,12	9,37

Lesi sibonelo ukubala kusekelwe izindleko ebalisisiwe ngu kuhlukane izindleko nenkhulumombiko.

inketho 2

Cabanga ngesibonelo ukubala lapho phezulu labelwe Kuye yinkimbinkimbi yokukhiqiza inqubo.

kubiza oqondile iye yenziwa kulesibonelo odlule. Bala inqubo Imininingwane kuyinto zabasebenzi olunzulu:

Umkhiqizo: 3 * 300 = 900 amahora.

Umkhiqizo B: 2 * 580 = 1160 amahora.

Umkhiqizo C: 1 * 420 = 420 amahora.

Ukuthola izinga ukusatshalaliswa izindleko, sokuhlukanisa isamba izindleko zokukhiqiza:

• ukukhiqizwa: 1270/2480 = 0,51
• realizable: 1530/2480 = 0,62
• Administrative: 1186/2480 = 0,48

Chaza izindleko ngokuvele azalane iyunithi umkhiqizo zomsebenzi okokufaka ngesilinganiso ibalwa ngaphambilini enqwabelene.

inkomba	izindleko, deda. \ Units.
	umkhiqizo	umkhiqizo	umkhiqizo C
zabasebenzi okuqukethwe	3	2	1
izindleko zokukhiqiza (Izinga - 0.51)	3 * 0,51 = 1,53	2 * 0,51 = 1,02	0,51
'Implementation izindleko (ngesilinganiso - 0.62)	3 * 0,62 = 1,86	2 * 0,62 = 1,24	0,62
izindleko zokuphatha (Izinga - 0.48)	3 * 0,48 = 1,44	2 * 0,48 = 0,96	0,48

Ngokusekelwe izibalo awavezela ichaze izindleko zokukhiqiza:

izindleko	umkhiqizo	umkhiqizo	imikhiqizo
izindleko okuqondile per unit	2.3	4.6	3.2
izindleko zabasebenzi	14,89	7.45	3.1
kubiza okuqondile	17,19	12,05	6.3
izindleko	1.53	1.02	0,51
langempela yokukhiqiza izindleko	18,72	13,07	6,81
Distribution izindleko	1.18
Adminraskhody	0.91
izindleko egcwele	22,02	15,27	7.92

nenzuzo

Inzuzo ukukhiqizwa - okungukuthi imali ukuthi izinsalela ukuqhutshwa ngemuva kokubanjwa kwanoma zonke izindleko. Uma amanani kwezimpahla awashintsheki yokwenza, lesi sibalo incike isu yomenzi.

Ezimweni zanamuhla izinto wesi oqondile ezingeni zomthetho kuyinto intengo igesi esinakho, ugesi, ujantshi nempahla, ibalulekile ngenxa yokuphila izidakamizwa. On the ingxenye iziphathimandla zendawo kukhonjelwe isiqondiso ngqo ezahlukahlukene kwezimpahla. Kuchazwa njengoba umsebenzi ukungezwani zenhlalo esifundeni, isabelo sezimali amakhono.

Uma amanani bayakhululeka, ohlangothini inzuzo ibalwa ngu isilinganiso sokubuyisela.

Ngokwesibonelo

Ukwakheka izindleko ngalinye amayunithi ayizinkulungwane imikhiqizo kuhlanganisa:

1. Izinto - ruble ayizigidi 3 ..
2. Okokhelekayo, kufaka phakathi i-ukukhiqizwa izinjongo - 1.5 ayizinkulungwane ruble ..
3. Salary Abasebenzi - ruble ayizigidi 2 ..
4. Amacala amaholo - 40%.
5. Ukukhiqizwa izindleko - 10% yomholo.
6. Household imali - 20% yomholo.
7. Ezokuthutha kanye emaphaketheni - 5% yezindleko.

Udinga abale izindleko usebenzisa indlela esezingeni ekubalweni izindleko futhi ukucacisa intengo iyunithi ngomkhiqizo ngamunye.

Esikhathini phezulu esigabeni sokuqala ukubala inani kumayunithi 1,000 imikhiqizo:

• amacala ngomholo: 2000 * 0,04 = 800 deda.
• izindleko: 2000 * 0,01 = 200 deda;.
• izindleko zasekhaya: 2000 * 0,02 = 400 ruble.

Izindleko ibalwa njengoba isamba izindleko zonke izindleko, ngaphandle zokuthutha izindleko: 3 + 1,5 + 2 + 0,8 + 0,2 + 0,4 = 7,9 (thous deda..).

izindleko emaphaketheni: 7.9 * ruble 0,05 / 100 = 0,395 ayizinkulungwane ..

Ingqikithi yezindleko: 7,9 + 0.395 = 8.295 ayizinkulungwane Rub;.. e Vol h into ngayinye:.. ruble 8.3.

Ake sithi ukuthi inzuzo per unit komkhiqizo okungukuthi baba at 15%. Khona-ke intengo: 8.3 * 1.15 = 9.55 ruble.

imajini indlela

Ayikho inkomba kancane ebalulekile nekusebenta ukukhiqiza inzuzo wekhasi. Ubizwa ekubaleni izinkampani nokwandisa ukukhiqizwa - ukukhethwa ibanga inzuzo enkulu. With umthwalo egcwele imishini kubiza kufanele kwenziwe ikhumbula nokukhulisa inzuzo.

Indlela liqukethe sokuhlukanisa izindleko izindleko zokukhiqiza kanye yokuthengisa, fixed kanye variable. Ngokuthi nezindleko ngqo, okuyinto ziyahlukahluka ngokulingana ivolumu amasevisi. Ngakho-ke, izindleko zokukhiqiza ibalwa kuphela ngaphakathi izindleko onhlobonhlobo. Inzuzo enkulu yale metol ukuthi kungagcini izindleko lula zokubala izindleko control.

Inzuzo wekhasi - iyona imali okweqile kusukela kokudayiswa izindleko:

MD = Inani - Izindleko variable.

Ngokwesibonelo

Bala ohlangothini inzuzo womshini umkhiqizo A, intengo okuyinto ama-ruble ayizigidi 160, izindleko variable - .. ruble ayizigidi 120 .. Ukuze kube lula, izibalo lokucabanga isimo lapho ukufuneka ilingana isamba izindleko fixed ruble 1 million.

inombolo	inkomba	Umqulu yokuthengisa for ezingeni inikezwe zokukhiqiza, THS. Ukukuthinta.
		amathani 50	amathani angu-40	amathani 55
1	intengo	7500	6000	8250
2	izindleko variable	5500	4400	6050
3	inzuzo abekelwe emaceleni	2000	1600	2200
4	izindleko fixed	1000	1000	1000
5	Isiboneleli Sokuveza	1000	600	1200

Ukushintsha i-margin inzuzo ibalwa kanje:

Ukwanda ukukhiqizwa evolumu 5 amathani: (55-50) * (160-120) = 200 ayizinkulungwane ruble..

A ukwehla okukhipha-10 wamathani: (40-50) * (160-120) = -400 ayizinkulungwane ruble ..

izinkampani ezisebenzisa ekukhiqizeni imikhiqizo Semi-siphelile Ukuze, kubalulekile ukuba acabangele ukuthi izindleko zokwakha kanye bakhandlekela ukukhiqizwa izindleko umkhiqizo wokugcina kunqunywa zonke izindleko. Zonke izindleko ezikhona wahlonishwa sekubika, futhi ukuhlala ngaphandle izindleko onganakiwe.

It kumele ukwemukele okwaziyo ukulinganiselwa ekusebenziseni le ndlela. Lokhu kuzobeka Gwema amaphutha nokuhlela. Isinqumo ukwandisa inzuzo ukukhiqizwa kanye nokwehla ukukhululwa akuyona imikhiqizo inzuzo kufanele sisekelwe hhayi kuphela kwi ekubalweni imali onganakiwe. Nohlelo lokuthuthukisa ezahlukene imikhiqizo esikhathini eside, ukwandisa ngokwesikhundla ukukhiqizwa ukuze banelise izidingo, ekuthuthukiseni nezindleko nokuphathwa uhlelo - zonke lezi zici ibhizinisi yokulinganisa zibaluleke ngokulinganayo.