Ardayda qaaliga ah, waxaanu kuu soo jeedinaynaa talooyinka soo socda si aad ugu guulaysato imtixaanka maadada maamulka:
- Dib-u-eegga kama dambaysta ahi waa inuu diiradda saaraa qaacidooyinka iyo hab-raacyada kala duwan ee ay xuseen cutubyada kala duwan.
- Hubi in xisaabiyahaagu uu si fiican u shaqaynayo.
- Sidee loo wajaho mawduuca?
- Ku bixi 10 ilaa 15 daqiiqo si aad mawduuca u akhrido. Shaqadan ugu horreysa waa inay ku ogolaato:
- baro qaab-dhismeedkeeda oo aqoonso qaybaha madaxbannaan;
- la tasho lifaaqyada;
- muuji qodobbada muhiimka ah iyo xogta laga yaabo inaad hadhow illowdo;
- si loo ogaado aqoonta aad u baahan tahay si aad u abaabusho iyo caqabadaha farsamo;
- go'doom lifaaqyada la buuxinayo oo lagu soo gudbiyo nuqulka si aysan u iloobin.
- Mawduuca Maareynta wuxuu ka kooban yahay laba qaybood: "Qeybta koowaad waxay dhalisay 5 dhibcood,
- Ku bixi 10 ilaa 15 daqiiqo si aad mawduuca u akhrido. Shaqadan ugu horreysa waa inay ku ogolaato:
waxay ka kooban tahay 2 layli oo ujeedadoodu tahay in lagu baadho awoodda lagu maarayn karo fikradaha maamulka qaarkood iyo suurtogalnimada su'aalaha qaarkood ee milicsiga. Waxay kuu diyaarin kartaa
"Qaybta labaad" oo lagu calaamadeeyay 15 dhibcood. Caadi ahaan waxay ka kooban tahay dhowr fayl (ugu yaraan 3 gal).
- Qaybta hore "Jimicsiga", waxaad ku bilaabaysaa layliga aad u aragto mid fudud. Haddii su'aaluhu ay madax bannaan yihiin, wax ka qabso su'aalaha aad si fiican u garanayso marka hore.
Haddii kale, waxaad ixtiraamaysaa nidaamka su'aalaha la waydiiyay.
- Qaybta labaad ee "Daraasadda kiis", isku day inaad fahanto mawduuca guud adiga oo akhrinaya hordhaca guud ee kiiska iyo sidoo kale hordhacyada la xidhiidha fayl kasta.
Fahamka dunta guud waxay kaa caawinaysaa inaad si habboon u xalliso kiiska. Hordhaca guud ee daraasadda kiisku waxay sheegi kartaa dhibaatada waxayna u jihayn kartaa ardayga xagga dhibaatooyinka la xallinayo iyo xalalka la qaadanayo.
- Ula dhaqan faylalka sida ay u kala horreeyaan adiga oo sidoo kale ixtiraamaya siday u kala horreeyaan su'aalahooda. Guud ahaan, faylalka daruuri ma aha inay ku xidhan yihiin heerka xisaabinta, laakiin waxay ku xidhan yihiin fikradda iyo heerka dunta caadiga ah, sidaas darteed haddii lagu guulaysto hal fayl kama dhigna caqabadda xallinta faylka soo socda.
- Si taxaddar leh u hubi xisaabintaada oo si cad u buuxi lifaaqyada (ka fogow in la tirtiro, wax ku beddelo, iwm.).
- Fadlan isticmaal qalimaan buluuga ah adigoo iska ilaalinaya qalinka leh calaamado kala duwan, dahab, iwm… si aad u ilaaliso akhrinta qoraalkaaga.
- Sii nambarada u dhigma ee layliga, galalka iyo su'aalahooda.
- Lambarka boggaga nuqulkaaga.
- Ku caddee natiijadaada xisaabinta lagama maarmaanka ah.
Nasiib wacan
MAAREYNTA – Furaha jawaabta kalfadhiga ugu muhiimsan 2021 Furaha jawaabtu waa sida soo socota: Xusuusin su'aasha (oo geesinimo leh), ka dibna jawaabta
Xusuusin su'aalo iyo jawaabo
1Zaman ciyaarta: 10 dhibcood / 40
Layliga n°1: 5 dhibcood/40
- Go'aami tirada ugu wanaagsan ee la soo saarayo inta lagu jiro bisha Abriil 2021 si loo hubiyo in si buuxda loo shaqeeyo labada aqoon-is-weydaarsi. 2pts
U ogolow: X inay noqoto tirada ugu fiican ee lagu soo saaro sabuuradaha Y tirada ugu fiican ee lagu soo saaro sanduuqyada buugaagta 0,75X + 1Y ≤ 275
10X+15Y≤ 4000
X= 100 sabuuradood
Y = 200 Maktabadaha
- Sida laga soo xigtay adeegyada ganacsigu, waxa suurtogal ah in suuqa lagu iibiyo 214 kass oo buug iyo 250 ah bishiiba qiimaha hadda jira. Gobolka, oo caddaynaya jawaabtaada, badeecada ay door bidayso shirkadda "Kortoba" (in la soo saaro marka hore). 0,5pt
Maktabadda M/CVU waa 1250>750 (Buffet M/CVU)
Markaa shirkadu waa inay marka hore soo saartaa maktabadaha.
- Marka loo eego soo saarista 214 maktabadood:
- Hubi in tirada ugu badan ee sabuuradaha la soo saarayo inta lagu jiro bisha Abriil 2021 ay noqon doonto 79 unug. 1 pt
Aqoon-is-weydaarsiga dhogorta: 0,75X+ 1×214 = 275 X= 81,333 unug
Aqoon-is-weydaarsiga golaha: 10X + 15×214 = 4000 X = 79 unug
Markaa shirkadu waa inay soo saartaa 79 unug oo buffet ah.
- Xisaabi natiijada guud ee bisha Abriil 2021 ee la xiriirta barnaamijka soo-saarka ee soo socda: 1pt
- 214 maktabadood;
- 79 sabuuradood.
Natiijada guud = (750×79) + (1×250) - 214 = 200 D
- Iyadoo la og yahay in natiijada guud ee xaaladda shaqo buuxda ay noqon doonto 125000 dinar; waxaad tidhaahdaa, adigoo qiil uga dhigaya jawaabtaada, waa maxay barnaamijka wax soo saarka ee la qaadanayo inta lagu jiro bisha Abriil 2021?
0,5aad
126750>125000 hadaba shirkadu waa in ay qabataa barnaamijka wax soo saarka 214 buug iyo 79 dhinac.
Layliga n°2: 5 dhibcood/40
- Waa maxay saamaynta la filayo 01/03/2021? 1 pt
Biilasha la dhimi doono 01/03/2021 waa:
- Saamaynta n° 1021: qiimaha magacaaban 40000 D
- Saamaynta n°1022: qiimaha magacaaban 35000 D
- Go'aami qaddarka agio oo ay ku jiraan VAT oo ka jar shabagga biilasha la dhimay 1,5 pt.
Qiimo dhimis = (40x000x30/12)+(36000x35x000/36)= 12+36000 = 400 D
Guddiga HT = 10×2 = 20 D
VAT ee komishanka = 20×0,19 = 3,800 D Agio TTC = 820+20+3,8 = 843,800 D.
Dhimista saafiga ah = (75000 - 843,800) = D74.
- Hubi in lacagta xad dhaafka ah ay tahay 25843,800 dinar. 0,5pt
Xad-dhaafka = 100 - 000 = 25 D
- Xisaabi kharashka bangiga dheeraadka ah. 1 pt
Kharashka dheeraadka ah = (25 x 843,800×14/30) + 36000 = 351,511 D
- Go'aami wadarta kharashka maalgelinta yaraanta kaashka ee bisha Maarso 2021. 1pt
Wadarta kharashka maalgelinta = (820+20)+351,511 = 1191,511 D
2ème ciyaarta: 30 dhibcood / 40
Dossier n ° 1: Falanqaynta xaaladda hadda jirta (9,5 dhibcood) A/Falanqaynta hawlgallada (2,5 dhibcood)
- Soo bandhig shaxda dhibcaha kala duwan. 1 pt
xubno | Qadarka |
Dakhliga Qiimaha kala duwanMargin/kharash kala duwanQiimaha go'annatiijada | 1000 000600 000 |
400 000200 000 | |
200 000 |
- Xisaabi saamiga margin faa'iidada iibka.
Xaddiga faa'iidada = 200/000 = 0,2 ama 20% 0,5 pts
- Iyadoo la og yahay in celceliska heerka faa'iidada faa'iidada ee qaybtu ay tahay 15% iyo in heerka qiimaha ay ku dhaqmaan tartamayaashu uu ka hooseeyo kan ay shirkaddu ku qaadatay 10%, maxaad ku soo gabagabeyn kartaa? 0,5pt
- 20%> 15%, shirkadu waa ka faa'iido badan tahay qaybteeda.
– Qiimaha ay shirkaddu qaadatay waxa uu ka sarreeyaa ta tartamayaasha, markaa shirkaddu waxa ay danaynaysaa in ay hoos u dhigto qiimaha ay wax ku iibinayso si ay sare ugu qaaddo saamigeeda suuqa.
- Iyada oo laga duulayo natiijada laga helay labadii su’aalood ee hore, ku caawi Mudane Maxamed in uu helo xal ku habboon oo uu awood u yeesho in uu dhimo qiimaha wax lagu iibinayo, isla markaana uu ilaashado faa’iidada uu leeyahay si uu u kordhiyo saamigiisa suuqa. 0,5pt
Si ay u awooddo in ay hoos u dhigto qiimaha ay wax ku iibinayso una ilaaliso faa'iidada ay leedahay si ay u kordhiso saamigeeda suuqa, shirkadu waa in ay ku dhaqaaqdaa kharashkeeda (yarayso kharashkeeda):
- ama adiga oo samaynaya maalgashi aad u casrisan oo sidaas awgeed hoos u dhigaya kharashaadka isbeddelka ah;
- ama iyada oo la xakameynayo kharashkeeda si looga fogaado qashinka inta suurtogalka ah.
B/ Siyaasada ganacsiga (7pts)
- Buuxi shaxanka xisaabinta natiijooyinka kala duwanaanshiyaha, dhibcooyinka xitaa jaban iyo marginsyada badbaadada lifaaq n°1 bogga 8/8 (in lagu soo celiyo koobiga).
Eeg lifaaqa no.: 5,5aad
- Siyaasaddee ganacsi waa in la qaataa? U qiil jawaabtaada. 1 pt
Shirkaddu waxay danaynaysaa qaadashada siyaasadda ganacsiga n ° 1: sababtoo ah waxay hubisaa faa'iidada ugu sarreysa iyo xadka ugu weyn ee badbaadada waxayna dammaanad qaadaysaa qayb ka wanaagsan suuqa.
Natiijada:261500D> 236000D
Xadka badbaadada: 550 526,316D> 524444,444D
wareejin: 1D> 140D
- Iyadoo la ogsoon yahay in awoodda wax-soo-saarka laga faa'iidaysto 70%; soo jeedin xal ka dhigi doona maalgashiga shirkadda mid faa'iido leh oo hubin doona shaqo buuxda. 0,5pt
Si ay maalgashigeeda uga dhigto mid faa'iido leh oo ay u hubiso shaqo buuxda, shirkaddu waxay danaynaysaa inay kala beddesho nooceeda iyada oo soo bandhigaysa hal ama in ka badan oo badeecooyin cusub ah suuqa.
Dossier n°2: Soo saarida badeecad cusub (12 dhibcood) A/qiimaha cilmi nafsiga (6 dhibcood)
- Buuxi miiska xisaabinta qiimaha nafsiyeed lifaaqa n°2 bogga 8/8 (in lagu soo celiyo koobiga)
Eeg lifaaqa n°2: 4,5 pts
- Iyadoo la og yahay in shirkadu ay doonayso inay alaabteeda ka iibiso qaybiyeyaasha (jumladleyda iyo dukaamada madaxa bannaan) 40 diinaar marka laga reebo 19% VAT, iyo in tan dambe ay khusayso celceliska heerka margin ee 30% marka laga reebo 19% VAT, go'aami qiimaha iibka oo ay ku jiraan VAT macaamilka. Maxaad dareentaa? 1t
Qiimaha iibinta oo ay ku jiraan VAT ilaa macaamilka ugu dambeeya: 40 x 1,3 x 1,19 = 61,880 D
PVTTC = qiimaha nafsiga = 61 D.
- Iyadoo la og yahay in Shirkadda Kabaha Tuniisiya ay dejisay bartilmaameed dhinaca kharashka ah 20% marka la barbardhigo qiimaha wax lagu iibiyo marka laga reebo 19% VAT, waa maxay qiimaha kharashka u oggolaanaya inay gaarto yoolka? 0,5pt
Qiimaha Qiimaha = 40 x 0,8 = 32 D.
B/Qiimaha buuxa (6 pts)
- Ku soo bandhig miis xisaabinta kharashka wax soo saarka iyo qiimaha lagu qiyaasay qiimaha kabaha maqaarka ee la dhaqi karo. 2,5 pts
xubno | Qadarka | |
Wax cayriin | 14,000 | |
Foosha tooska ah | (10/60) x 6 = 1,000 | |
Alaabta | 3,500 | |
Kharashka wax soo saarka dadban | ||
Aqoon is-weydaarsi | (2/60) x 30 = 1,000 | |
Aqoon is-weydaarsi | (20/60) x 9 = 3,000 | |
Aqoon isweydaarsiga golaha | (15/60) x 12 = 3,000 | |
Aqoon-is-weydaarsiga dhamaystirka iyo baakaynta | (10/60) x 21 = 3,500 | |
Qiimaha wax soo saarka | 29,000 | |
Lacagaha qaybinta | 2,000 | |
Qiimaha qiimaha | 31,000 |
- Haddii shirkadu ay go'aansato in ay dejiso qiimaha wax lagu iibinayo iyada oo ku saleysan qiimaha nafsiga ah iyada oo ku dabaqaysa qiimaha iibinta qaybiyeyaasha 40 dinar marka laga reebo 19% VAT:
- Xisaabi natiijada kabo maqaar ah oo la dhaqi karo.
Natiijada halbeegga= 40 – 31 = 9 D. 1pt
- Sheeg, adiga oo qiil uga dhigaya jawaabtaada, in qiimaha la qiyaasay uu u sahlayo shirkadu in ay gaadho hadafkeeda dhinaca margin (margin qiimaha qiimaha 20% marka la barbar dhigo qiimaha iibka marka laga reebo 19% VAT). 1 pt
Qiimaha qiimaha la qiyaasay: 31<32 sidaas darteed 31 waxay u ogolaataa shirkadu inay gaadho hadafkeeda 20% marka loo eego heerka margin ee la xidhiidha qiimaha iibka. Ama 9/40 = 22,5%>20% markaa 31 waxay u ogolaataa shirkadu inay gaadho hadafkeeda 20% marka loo eego heerka margin marka la barbar dhigo qiimaha wax lagu iibinayo.
- Waa maxay saamaynta soo saarista alaabta cusub (kabaha maqaarka ee la dhaqi karo) ee qaabka kharashka ee labada nooc ee hadda jira? 0,5pt Marka la eego in shirkadu ay isticmaali doonto qaab isku mid ah si ay u soo saarto badeecada cusub maadaama ay ku jirto xaalad hawl-yar, tani waxay u tarjumaysaa kharashyo go'an oo hooseeya oo ay taageerayaan labada nooc ee kale (kharashka hawl yar) sidaas darteed a faa'iidada oo hagaagtay labadaba
moodooyinka jira.
- Adigoo ka duulaya daraasadda aad hadda samaysay, waxaad tidhaahdaa shirkaddu waa inay bilaabaan soo saarista kabaha maqaarka ee la dhaqi karo iyo sababta? 1 pt
Marka la eego kor ku xusan, shirkadu waxay danaynaysaa inay bilawdo soo saarista kabaha maqaarka ee la dhaqi karo sababtoo ah:
- Badeeco cusub oo faa'iido leh;
- Balaadhinta baaxadda;
- Dhaqaalaha miisaanka moodooyinka jira;
- Kordhinta saamiga suuqa.
Dossier n°3: Kobcinta tilmaamayaasha dheelitirnaanta maaliyadeed (5 dhibcood)
- Go'aami shuruudaha raasamaal-shaqo ee la saadaaliyay ee lagu muujiyay maalmaha wax-soo-saarka marka laga reebo moms. 1 pt
WCR maalmaha: (27+20+2+50+8) - (45+5) = 57 maalmood.
- Anaga oo og in saadaasha lacagta caddaanka ah ee ugu yar ee uu u baahan yahay maareeyaha Mr. Maxamed ay tahay 3 maalmood oo ganacsi ah marka laga reebo VAT:
- Xisaabi raasamaal-shaqoeedka la saadaaliyay ee lagu sheegay maalmaha suuqa kala iibsiga marka laga reebo moms. 1 pt
FDR maalmo = 57 + 3 = 60 maalmood
- Xisaabi raasamaal shaqo oo lagu qiyaasey qiimo wareeg ah marka laga reebo VAT maalintii oo ah 8000 dinar maalintii. 1 pt
Qiyaasta FDR ee qiimaha = 60 x 8000 = D480.
- Anagoo og in raasamaalkii shaqo ee jira 31/12/2020 ay tahay 400 Diinaar, waxay muujinaysaa in la’aanta dhaqaale degan oo lagu maalgeliyo mishiinada wax goynta dhijitaalka ah (000 Diinaar) iyo xaqiijinta raasamaal shaqo ee la saadaalinayo inay tahay 240 Diinaar. 000 pt
(480+ 000)–240 = D320.
- Ka caawi Mudane Maxamed inuu helo ilo dhaqaale oo sax ah. 1 pt Maadaama baahidu ay deggan tahay, waa in lagu maalgeliyaa kheyraad deggan:
- Amaahda MLT;
- Korodhka raasumaalka ee lacagta caddaanka ah
- Suurtagalnimada in lagu maalgeliyo mishiinka goynta dhijitaalka ah iyadoo la kiraysanayo.
Lifaaqa n°1: Jadwalka xisaabinta natiijooyinka kala duwanaanshiyaha, dhibcooyinka xitaa-xataa iyo xad-dhaafka badbaadada
(5,5 dhibcood)
xubno | Siyaasadda Ganacsiga No. 1 | Siyaasadda Ganacsiga No. 2 | ||
Kharashyada isbedbeddelka leh ee isbeddelka ah ee kharashka beddelka ah Kharashyada go'anNatiijooyinka hawlgalka | 1 140000 | 100% | 1 080000 | 100% |
598500 | 52,50% | 594000 | 55% | |
541500 | 47,50% | 486000 | 45% | |
280000 | 250000 | |||
261500 | 22,94% | 236000 | 21,85% | |
Heerarka faa'iidada (formulas | 280/000 = | 250/000 = | ||
tirooyinka iyo natiijooyinka) | 589 473,684D | 555 D | ||
Margins Badbaadada | 1 140 000 - 589 473,684 | 1 080 000 - 555555,555 | ||
(qaaciidooyinka iyo natiijooyinka la tiriyey) | = 550526,316 D | = 524 444,444D |
Lifaaqa n°2: Shaxda xisaabinta qiimaha nafsiga (4,5 dhibcood)
Dhammaan canshuuraha waxaa ku jiray qiimaha | Jawaabta su'aasha 1 "aad u qaali ah" | Jawaabta su'aasha 2 "Tayada liidata" | Dadka aan iibsan | Iibsadayaasha suurtagalka ah | ||
magaca | Ururinta sii kordheysa | magaca | Isku-ururinta oo yaraada | |||
A | B | C | D | E | F = C+E | G= 600-F |
42,840 | 0 | 0 | 135 | 600 | 600 | 0 |
47,600 | 0 | 0 | 105 | 465 | 465 | 135 |
52,360 | 30 | 30 | 90 | 360 | 390 | 210 |
57,120 | 54 | 84 | 69 | 270 | 354 | 246 |
61,880 | 63 | 147 | 54 | 201 | 348 | 252 |
66,640 | 66 | 213 | 51 | 147 | 360 | 240 |
71,400 | 78 | 291 | 45 | 96 | 387 | 213 |
76,160 | 93 | 384 | 36 | 51 | 435 | 165 |
80,920 | 102 | 486 | 15 | 15 | 501 | 99 |
85,680 | 114 | 600 | 0 | 0 | 600 | 0 |
Falanqaynta mawduuca - Kalfadhiga ugu weyn Juun 2021
QAYBTA KOOWAAD: (10/40 dhibcood) | |||
Dhib | cutubyada ay saameeyeen | Qalab saynis ah oo la isticmaalo | hadal |
Layliga 1:Raadi barnaamijka wax soo saarka ee kor u qaadaya natiijada guud ee shirkadda. Bayaanka ayaa qeexaya halbeegyada wax-soo-saarka iyadoo loo eegayo waaxda farsamada, iyo sidoo kale M/CV ee badeecad kasta, shaqada loo baahan yahay waxay ka kooban tahay: - go'aaminta tirada ugu wanaagsan ee la soo saarayo inta lagu jiro bisha Abriil, - xisaabinta natiijada a barnaamijka wax-soo-saarka la bixiyay (oo hoos imaanaya xayiraad ganacsi), -isbarbardhigga natiijada ugu wanaagsan iyo natiijada barnaamijka la bixiyay. | Cutubka: Maareynta Waxsoosaarka Qaybta: Doorashada tirada si loo soo saaro | Sinnaan la'aanta caqabadaha wax soo saarka farsamada0,75X + 1Y ≤ 27510X + 15Y≤ 4000Xallinta nidaamka isla'egta oo leh laba aan la garanayn Natiijada = Cutub M/CV x Tirada la iibiyay - Wadarta qiimaha go'an | Ardaygu waa inuu awoodaa inuu: Xisaabiyo tirada ugu wanaagsan Dooro barnaamijka wax soo saarka ee kordhinaya natiijada guud ee shirkadda. |
Layli 2Xisaabinta kharashka maalgelinta dhimista lacagta caddaanka ah.Bayaanka ayaa qeexaya shuruudaha dhimista biilasha iyo xad-dhaafka bangiyada, shaqada loo baahan yahay waxay ka kooban tahay: - xisaabinta kharashka dhimista, - xisaabinta kharashka dheeraadka ah, - xisaabinta wadarta kharashka maalgelinta dhimista. | Cutubka: Maamulka Maaliyadda Qaybta: Maalgelinta wareegga qalliinka | Qiimaha dhimista: E + Commission HT E = (VN xtxn)/36000 Qiimaha dhimista saafiga ah = VN - agio oo ay ku jiraan cashuurta Agio oo ay ku jirto cashuurta = E + Komishanka HT x (1,19) Kharashka dheeraadka ah: I + Commission HT = ( Mxtxn)/ 36000 | Ardaygu waa inuu awoodaa inuu: Xisaabiyo kharashka biilasha dhimista Xisaabinta qiimaha safiga ah ee dhimista Xisaabinta kharashka dheeraadka ah Xisaabi wadarta kharashka maalgelinta khasaaraha. |
- Dulucda ugu weyn ee 2èmeqayb (Fikirka(yada) iyo dhibka(yada) la soo bandhigay: (Faylka1→ Folder2 → Folder3→ Folder 4).
QAYBTA LABAAD: (30 dhibcood) | |||
Waa shirkad soo saarta kabaha oo lagu magacaabo “Shirkadda kabaha Tunisia oo tartan kala kulmeysa badeecadaha Shiinaha oo ka jaban badeecadaha Tunisia. Shirkaddu waxay isku dayaysaa inay ku hagaajiso meesheeda dhaqaale ee cusub iyadoo hoos u dhigaysa qiimaha wax lagu iibinayo ee alaabta qaarkood. Waxaa ka go'an siyaasadda dhimista kharashka si ay u ilaaliso xadkeeda. Arintan, waxaa la codsanayaa in la falanqeeyo faylasha soo socda.Dossier n ° 1: Falanqaynta xaaladda hadda ee shirkadda(Falanqaynta hawlgallada: hel xal si loo dhimo qiimaha iibinta kabaha "Feyrouz" lana ilaaliyo faa'iidada Siyaasadda ganacsiga: dooro siyaasadda ganacsiga ee u oggolaanaysa shirkadu inay hesho faa'iidada ugu sarreysa, amniga ugu muhiimsan iyo dammaanad qaadka suuq wanaagsan share).Dossier n°2: Soo saarida badeecad cusub (Qiimaha cilmi-nafsiga: go'aami qiimaha nafsiga ah ee badeecada cusub iyo qiimaha qiimaha kaas oo u ogolaanaya shirkadu inay gaarto heerka margin qiimaha qiimaha marka la barbar dhigo qiimaha iibinta ee 20% si loo bilaabo badeecada cusub).Dossier n°3: Kobcinta tilmaamayaasha dheelitirnaanta maaliyadeed ( Xisaabi FDR-ga ku-meel-gaarka ah oo barbar dhig FDR-ka jira hel ilaha dhaqaale ee lagama maarmaanka u ah in la gaadho FDR ku-meel-gaadhka ah oo loo maalgeliyo mishiinka cusub).Dossier n°4: Xayeysiiska iyo dalacsiinta (Si loo kordhiyo iibinta kabaha "Feyrouz" iyo kor u qaadida suuq-geynta badeecada cusub, 3 warbaahinta isgaarsiineed waa suurtagal ku ololeeyo miisaaniyada loo qoondeeyay si loo qiimeeyo suurta galkeeda). | |||
Dhibaatooyinka soo baxay | cutubyada ay saameeyeen | Qalab saynis ah oo la isticmaalo | Faallo |
Faylka lambar 1:Falanqaynta xaaladda taaganA- Falanqaynta hawlgalkaThebayaanka ayaa qeexaya qaabka qiimaha kabaha "Feyrouz" ee dhexdhexaadka ahLShaqada loo baahan yahay waxay ka kooban tahay-soo bandhigida shaxda natiijada kala duwanaanshiyaha, xisaabinta heerka faa'iidada faa'iidada,-helitaanka xal si loo yareeyo qiimaha iibka iyo ilaalinta heerka faa'iidada. | Cutubka: Maareynta Waxsoosaarka Qaybta: Xisaabinta kharashka: kharashyada qayb ahaan | R = CAHT - CV - CFT heerka faa'iidada margin = R/CAHT | Ardaygu waa inuu awoodaa inuu: Soo bandhig shaxda natiijada kala duwan Siinta xalalka lagu dhimo qiimaha wax lagu iibinayo laguna ilaaliyo faa'iidada. |
B- Siyaasada ganacsigaThebayaanka ayaa sharaxaya in ka dib markii la helo mashiinka la hagaajiyay shirkadu waxay soo jeedinaysaa laba siyaasadood oo ganacsi si loo yareeyo qiimaha iibkaLe shaqada loo baahan yahay, iyo waxyaabo kale, (in): Buuxi shax natiijooyin kala duwan, dhibco jabsan iyo xad-dhaaf ah, dooro siyaasadda ugu faa'iidada badan shirkadda. | Cutubka: Maareynta Waxsoosaarka Qaybta: Xisaabinta kharashka: kharashyada qayb ahaan | R = HVAC – CV – CFSR = CF/ TMCVMS = HVAC – SR | Ardaygu waa inuu awoodaa inuu: Xisaabi xattaa go'itaanka qiimaha (SR) Xisaabi xadka badbaadada ee qiimaha (MS) |
Faylka n°2Siideynta badeecad cusubA- Qiimaha cilmi nafsigaTheBayaanka ayaa qeexaya natiijada sahan ay shirkaddu ku samaysay 600 oo macaamiil ah.LShaqada loo baahan yahay waxay ka kooban tahay: - dhamaystirka shaxda si loo go'aamiyo qiimaha nafsiga ah, - isbarbardhigga qiimaha iibka dadweynaha ee laga xisaabiyay qiimaha iibka ee shirkadda iyo qiimaha nafsiga ah, - xisaabinta qiimaha kharashka taas oo u oggolaanaysa shirkadu inay gaarto heerka margin ee kharashka. qiimaha 20% ee qiimaha iibka marka laga reebo cashuurta. | Cutubka: Maareynta GanacsigaQaybta: dooro siyaasadda qiimaha | Qiimaha cilmi nafsiga Heerka margin ee ganacsiga ganacsiga = (PVHT - Qiimaha iibka) / PVHT Margin qiimaha qiimaha marka la barbar dhigo qiimaha iibka = (PVHT - Qiimaha) / PVHT | Ardaygu waa in uu awoodaa in uu:go'aamiyo qiimaha nafsiga |
B- Kharash buuxaThebayaanku wuxuu qeexayaa walxaha qiimaha qiimaha kabaha maqaarka ee la dhaqi karo.LShaqada loo baahan yahay waxay ka kooban tahay:- Xisaabinta qiimaha wax-soo-saarka iyo qiimaha labada kabood ee qaabka miiska,-in la xisaabinayo natiijada kabo-kabo,-in la hubiyo in qiimaha lagu qiyaaso qiimaha uu ogol yahay inay tahay ilaa shirkadu si ay u gaadho hadafkeeda marka la eego heerka margin ee qiimaha kharashka, - in ay go'aan ka gaaraan in ay bilaabaan wax soo saarka ee alaabta cusub iyo in kale. | Cutubka: Maareynta Waxsoosaarka Qaybta: Xisaabinta kharashka: kharashyada buuxa | Qiimaha wax soo saarka = Qiimaha iibka alaabta ceeriin ee la isticmaalo + agabyo kala duwan + MOD + Kharashaadka wax soo saarka aan tooska ahayn (kharashka aqoon-is-weydaarsiga) Qiimaha Qiimaha = Qiimaha wax-soo-saarka + Qiimaha qaybinta. | Ardaygu waa inuu awoodaa inuu: Xisaabiyo kharashka wax soo saarka Xisaabi qiimaha qiimaha Go'aanso in la bilaabo soo saarista alaabta cusub iyo in kale. |
Faylka n°3Horumarka tilmaamayaasha dheelitirnaanta maaliyadeedBayaanka ayaa qeexaya baahiyaha iyo agabka hawlgelinta ee lagu sheegay maalmaha is-beddelka marka laga reebo cashuurta, shaqada loo baahan yahay waxay ka kooban tahay: - go'aaminta saadaasha BFR ee lagu sheegay maalmaha ganacsiga, - xisaabinta saadaasha FDR ee lagu muujiyay isbeddelka maalmaha iyo qiimaha, - barbar dhig FDR jira oo leh saadaasha FDR, - hel ilaha ku habboon ee maalgelinta si aad u gaadho saadaasha FDR una maalgeliso mishiinka cusub. | Cutubka: Maamulka MaaliyaddaQaybta: Maalgelinta wareegga maalgashiga (ilaalaha maalgelinta maalgelinta) Qaybta: Maalgelinta wareegga hawlgalka | BFR in days of turnover= hawlwadeeno baahiyo maalmo – agab maalmo. | Ardaygu waa inuu awoodaa inuu: Xisaabiyo BFR maalmo gudahood Xisaabi FDR maalmo Hel ilaha ku haboon ee maalgelinta si loo kordhiyo FDR iyo maalgashiga. |
Faylka n°4Xayeysiinta iyo dalacsiintaTheBayaanku wuxuu dhigayaa in la kordhiyo iibka kabaha "Feyrouz" iyo kor u qaadista suuq-geynta kabaha la dhaqi karo ee maqaarka la dhaqi karo: 3 warbaahinta isgaarsiinta ayaa la qorsheeyay (hababka iyo qaybaha kharashka).LShaqada loo baahan yahay waxa ay ka kooban tahay:- Xisaabinta Kharashka ku baxaya Warbaahin kasta oo Isgaarsiineed,- Xisaabinta Kharashka ku baxaya Ololaha Xayeysiiska iyo Xayeysiinta, Go’aaminta in Ololaha la fuliyo iyo in kale iyadoo la is barbar dhigayo Kharashka Ololaha iyo Miisaaniyadda loo qoondeeyay Ololahan. . | Cutubka: Maareynta GanacsigaQaybta: Doorashada siyaasadda isgaarsiinta | Xisaabinta qiimaha warbaahinta isgaadhsiinta Kharash = ∑ kharashyada | Ardaygu waa inuu awoodaa inuu: Xisaabiyo qiimaha dhexdhexaadiyaha isgaadhsiinta Xisaabinta kharashka xayeysiinta iyo ololaha isbarbardhigga kharashka ololaha iyo miisaaniyadiisa loo qoondeeyey oo go'aanso in la fuliyo iyo in kale. |