Baithuti ba ratehang, re fana ka likhothaletso tse latelang ho lona hore le atlehe ho feta tlhahlobo ea thuto ea Tsamaiso:
- Phetolelo ea ho qetela e lokela ho shebana le liforomo tse fapaneng le li-syntheses tse boletsoeng ke likhaolo tse fapaneng.
- Etsa bonnete ba hore sebali sa hau se sebetsa hantle.
- Joang ho bua ka taba?
- Sebelisa metsotso e ka bang 10 ho isa ho e 15 ho bala sehlooho ka botlalo. Mosebetsi ona oa pele o lokela ho u lumella:
- tseba sebopeho sa eona le ho tseba likarolo tse ikemetseng;
- sheba lihlomathiso;
- totobatsa lintlha tsa bohlokoa le lintlha tseo u ka li lebalang hamorao;
- ho hlwaya tsebo eo o e hlokang ho bokella le mathata a tekheniki;
- arola lihlomathiso tse lokelang ho tlatsoa le ho romelloa hammoho le kopi e le hore u se ke ua li lebala.
- Sehlooho sa Tsamaiso se na le likarolo tse peli: "Karolo ea pele e fumane lintlha tse 5,
- Sebelisa metsotso e ka bang 10 ho isa ho e 15 ho bala sehlooho ka botlalo. Mosebetsi ona oa pele o lokela ho u lumella:
e na le lithupelo tse 2 tse reretsoeng ho lekola bokhoni ba ho tseba mehopolo e itseng ea botsamaisi mme mohlomong le lipotso tse itseng bakeng sa ho thuisa. A ka u lokisetsa bakeng sa
"karolo ea bobeli" e tšoailoeng ho tsoa ho lintlha tse 15. Hangata e na le lifoldara tse 'maloa (bonyane lifoldara tse 3).
- Karolong ea pele ea "Exercises", u qala ka boikoetliso boo u bo nkang bo le bonolo. Haeba lipotso li ikemetse, sebetsana le lipotso tseo u li tsebang hantle pele.
Ho seng joalo, u hlompha tatellano ea lipotso tse botsoang.
- Bakeng sa karolo ea bobeli "Thuto ea nyeoe", leka ho utloisisa khoele e tloaelehileng ka ho bala kenyelletso e akaretsang ea nyeoe hammoho le matseno a amanang le faele ka 'ngoe.
Ho utloisisa khoele e tloaelehileng ho u thusa ho sebetsana le nyeoe ka nepo. Kenyelletso e akaretsang ea phuputso e ka hlalosa bothata le ho lebisa moithuti mathateng a lokelang ho rarolloa le tharollo e lokelang ho amoheloa.
- Tšoara lifaele ka tatellano ha u ntse u hlompha tatellano ea lipotso tsa bona. Ka kakaretso, lifaele ha li hlile ha li amahanngoa le boemo ba lipalo, empa li amahanngoa le khopolo le boemo bo tloaelehileng ba khoele, kahoo ho se atlehe faeleng e le 'ngoe ha ho etse tšitiso ho rarolla faele e latelang.
- Sheba lipalo tsa hau ka hloko 'me u tlatse lihlomathiso ka mokhoa o hlakileng (qoba ho hlakola, ho ngola holimo, joalo-joalo).
- Ka kopo sebelisa lipene tse putsoa ha u ntse u qoba lipene tse nang le lintlha-khōlō tse fapaneng, khauta, joalo-joalo... ho boloka ho baloa ha mongolo oa hau.
- Fana ka lipalo tse tsamaellanang tsa boikoetliso, lifoldara le lipotso tsa bona.
- Nomora maqephe a kopi ea hau.
- Lokisa liphetho tsa hau ka lipalo tse hlokahalang.
Mahlohonolo
TSAMAISO - Senotlolo sa karabo bakeng sa thuto e kholo ea 2021 Senotlolo sa karabo ke se latelang: Khopotso ea potso (e ngotsoeng ka mongolo o motenya), ebe karabo
Khopotso ea lipotso le likarabo
1ère papali: lintlha tse 10/40
Boikoetliso n°1: lintlha tse 5/40
- Etsa qeto ea hore na ho tla etsoa bokae ka khoeli ea Mmesa 2021 ho netefatsa hore lithupelo tsena tse peli lia hiroa ka botlalo. 2pts
E re: X e be palo e nepahetseng ea ho etsa liboto tsa mahlakoreng Y palo e nepahetseng ea ho etsa lik'hasete tsa libuka 0,75X + 1Y ≤ 275
10X+15Y≤4000
X= 100 Sideboards
Y = Lilaebrari tse 200
- Ho ea ka litšebeletso tsa khoebo, ho ka khoneha ho rekisa li-bookcase tsa 214 le li-sideboards tsa 250 'marakeng khoeli le khoeli ka theko ea hona joale. Bolela, ho lokafatsa karabo ea hau, sehlahisoa sefe se ratoang ke k'hamphani ea "Kortoba" (e tla hlahisoa pele). 0,5pt
Library M/CVU ke 1250>750 (Buffet M/CVU)
Kahoo k'hamphani e tlameha ho qala ho hlahisa lilaeborari.
- Ha re nahana ka tlhahiso ea lilaebrari tse 214:
- Etsa bonnete ba hore boholo ba liboto tsa mahlakoreng tse tla etsoa ka khoeli ea Mmesa 2021 e tla ba li-unit tse 79. 1pt
Mosebetsi oa ho sakha: 0,75X+ 1×214 = 275 X = 81,333 diyuniti
Seboka sa kopano: 10X + 15×214 = 4000 X = likarolo tse 79
Kahoo k'hamphani e tlameha ho hlahisa li-buffet tse 79.
- Bala sephetho se akaretsang sa khoeli ea Mmesa 2021 se amanang le lenaneo le latelang la tlhahiso: 1pt
- lilaebrari tse 214;
- 79 li-sideboards.
Kakaretso ea sephetho = (750×79) + (1×250) – 214 = 200 D
- Ho tseba hore phello e akaretsang boemong ba mosebetsi o feletseng e ka ba li-dinars tse 125000 2021; e re, ho lokafatsa karabo ea hau, lenaneo la tlhahiso le ka amoheloang ka khoeli ea Mmesa XNUMX ke lefe?
0,5p
126750>125000 kahoo k'hamphani e tlameha ho amohela lenaneo la tlhahiso ea li-bookcase tse 214 le li-sideboards tse 79.
Boikoetliso n°2: lintlha tse 5/40
- Ke litlamorao life tse ka lebelloang ka 01/03/2021? 1pt
Likoloto tse tla theoleloa ka la 01/03/2021 ke:
- Phello n° 1021: boleng ba lebitso 40000 D
- Phello n°1022: boleng ba lebitso 35000 D
- Etsa qeto ea palo ea agio ho kenyeletsoa le VAT le ho ntša chelete eohle ea likoloto tse theotsoeng.
Theolelo = (40x000x30/12)+(36000x35x000/36)= 12+36000 = 400 D
Khomishene HT = 10×2 = 20 D
VAT khomisheneng = 20×0,19 = 3,800 D Agio TTC = 820+20+3,8 = Ka selemo sa 843,800 D.
Theolelo ea kakaretso = (75000 - 843,800) = 74D.
- Sheba hore chelete ea overdraft ke 25843,800 dinara. 0,5pt
Overdraft = 100 - 000 = 25 843,800D
- Bala litšenyehelo tsa overdraft ea banka. 1pt
Litšenyehelo tsa overdraft = (25 x 843,800×14/30) + 36000 = 351,511 D
- Fumana kakaretso ea litšenyehelo tsa ho lefella khaello ea chelete bakeng sa khoeli ea Hlakubele 2021. 1pt
Kakaretso ea litšenyehelo tsa lichelete = (820+20)+351,511 = 1191,511 D
2ème papali: lintlha tse 30/40
Dossier n°1: Tshekatsheko ya maemo a jwale (Lintlha tse 9,5) A / Analysis ea ts'ebetso (2,5 lintlha)
- Hlahisa lenane la lintlha tse fapaneng. 1pt
likarolo | Lichelete |
Lekeno Litšenyehelo tse feto-fetohangLitefiso tsa margin / tse feto-fetohangTheko e tsitsitsengsephetho | 1000 000600 000 |
400 000200 000 | |
200 000 |
- Bala karo-karolelano ea phaello ho thekiso.
Sekhahla sa phaello ea phaello = 200/000 = 0,2 kapa 20% 0,5 lintlha
- Ka ho tseba hore karolelano ea phaello ea phaello lefapheng lena ke 15% le hore boemo ba theko e sebelisoang ke bahlolisani bo tlase ho feta bo amohetsoeng ke k'hamphani ka 10%, u ka fihlela liqeto life? 0,5pt
- 20%> 15%, k'hamphani e na le phaello e ngata ho feta lekala la eona.
- Theko ea theko e amohetsoeng ke k'hamphani e phahame ho feta ea bahlolisani, kahoo k'hamphani e na le thahasello ea ho fokotsa theko ea eona ea thekiso ho eketsa karolo ea eona ea mmaraka.
- Ho itšetlehile ka liphello tse fumanoeng lipotsong tse peli tse fetileng, thusa Monghali Mohamed ho fumana tharollo e loketseng ea ho khona ho fokotsa theko ea hae ea ho rekisa le ho boloka phaello ea hae ea phaello e le hore a eketse karolo ea hae ea 'maraka. 0,5pt
Ho khona ho fokotsa theko ea eona ea thekiso le ho boloka phaello ea phaello e le ho eketsa karolo ea eona ea mmaraka, k'hamphani e tlameha ho nka khato ka litšenyehelo tsa eona (ho fokotsa litšenyehelo tsa eona):
- ebang ke ka ho etsa matsete a rarahaneng le ho fokotsa litšenyehelo tse fapaneng;
- kapa ka ho laola ditjeho tsa yona e le ho qoba tshenyo kahohle kamoo ho ka kgonehang.
B/ Leano la Khoebo (7pts)
- Tlatsa tafole bakeng sa ho bala liphetho tse fapaneng, lintlha tse arohaneng le likarolo tsa polokeho sehlomathiso sa n°1 leqepheng la 8/8 (e tla khutlisoa le kopi).
Sheba sehlomathiso sa nomoro. 5,5p
- Ke leano lefe la khoebo le lokelang ho amoheloa? Netefatsa karabo ea hau. 1pt
Khampani e na le thahasello ea ho amohela leano la khoebo la n ° 1: hobane e netefatsa phaello e phahameng ka ho fetisisa le moeli o moholo ka ho fetisisa oa polokeho le ho tiisa karolo e ntle ea 'maraka.
Sephetho:261500D > 236000D
Tšireletso ea moeli : 550 526,316D > 524444,444D
Phetoho: 1D > 140D
- Ho tseba hore matla a tlhahiso a sebelisoa ka tekanyo ea 70%; sisinya tharollo e tla etsa hore matsete a khamphani a be le phaello le ho netefatsa mosebetsi o felletseng. 0,5pt
E le ho etsa hore matsete a eona a be le phaello le ho netefatsa mosebetsi o felletseng, k'hamphani e na le thahasello ea ho fapanyetsana mefuta ea eona ka ho qala sehlahisoa se le seng kapa ho feta 'marakeng.
Dossier n°2: Ho hlahisoa ha sehlahisoa se secha (Lintlha tse 12) Theko ea A/Psychological (6 lintlha)
- Tlatsa tafole ea lipalo tsa litheko tsa kelello sehlomathiso sa n°2 leqepheng la 8/8 (e tla khutlisoa le kopi)
Sheba sehlomathiso sa n°2: 4,5 pts
- Ka ho tseba hore k'hamphani e ikemiselitse ho rekisa sehlahisoa sa eona ho barekisi (bahoebi le mabenkele a ikemetseng) ka dinara tse 40 ntle le 19% VAT, le hore ba qetellang ba sebelisa sekhahla sa karolelano ea 30% ntle le 19% VAT, etsa qeto ea theko ea thekiso ho kenyelletsa le VAT qetellong. moreki. U hlokomela eng? 1t
Theko ea thekiso e kenyeletsang VAT ho bareki ba ho qetela: 40 x 1,3 x 1,19 = 61,880 D
PVTTC = theko ea kelello = 61, 880D.
- Ka ho tseba hore Khampani ea Lieta tsa Tunisia e ipehetse sepheo ho latela tekanyo ea litšenyehelo ea 20% ha e bapisoa le theko ea thekiso ntle le 19% ea VAT, theko ea litšenyehelo e lokela ho ba efe e e lumellang ho finyella sepheo? 0,5pt
Litšenyehelo tsa Litšenyehelo = 40 x 0,8 = 32 D.
B/ Theko e felletseng (6 lintlha)
- Hlahisa ka har'a tafole palo ea litšenyehelo tsa tlhahiso le theko e hakanyetsoang ea lieta tsa letlalo tse hlatsuoang. 2,5 lintlha
likarolo | Lichelete | |
Lintho tse tala | 14,000 | |
Mosebetsi o tobileng | (10/60) x 6 = 1,000 | |
Lisebelisoa | 3,500 | |
Litšenyehelo tsa tlhahiso e sa tobang | ||
Seboka sa ho itšeha | (2/60)x 30 = 1,000 | |
Quilting workshop | (20/60) x 9 = 3,000 | |
Likopano tsa kopano | (15/60) x 12 = 3,000 | |
Mosebetsi oa ho qetela le oa ho paka | (10/60)x 21 = 3,500 | |
Litšenyehelo tsa tlhahiso | 29,000 | |
Litefiso tsa kabo | 2,000 | |
Theko ea litšenyehelo | 31,000 |
- Haeba k'hamphani e nka qeto ea ho beha theko ea eona ea ho rekisa motheong oa theko ea kelello ka ho sebelisa theko ea thekiso ho barekisi ba dinara tse 40 ntle le 19% VAT:
- Bala sephetho sa para ea lieta tsa letlalo tse ka hlatsuoang.
Sephetho sa yuniti= 40 – 31 = 9 D. 1p
- Bolela, ho lokafatsa karabo ea hau, hore na theko e lekanyelitsoeng ea litšenyehelo e thusa k'hamphani ho fihlela sepheo sa eona ho latela marang-rang (moeli oa theko ea 20% ha e bapisoa le theko ea thekiso ntle le 19% VAT). 1pt
Theko e hakantsoeng ea theko: 31<32 ka hona 31 e lumella k'hamphani ho fihlela sepheo sa eona sa 20% ho latela sekhahla sa margin mabapi le theko ea thekiso. Kapa 9/40 = 22,5% > 20% kahoo 31 e lumella k'hamphani ho finyella sepheo sa eona sa 20% ho latela tekanyo ea margin ha e bapisoa le theko ea thekiso.
- Phello ea ho qalisoa ha sehlahisoa se secha (lieta tsa letlalo tse hlatsuoang) holima sebopeho sa litšenyehelo tsa mefuta e 'meli e teng? 0,5pt Ka lebaka la hore k'hamphani e tla sebelisa sebopeho se ts'oanang ho hlahisa sehlahisoa se secha kaha se maemong a sa sebetseng hantle, sena se fella ka fokotsa litšenyehelo tse tsitsitseng e tšehetsoa ke mefuta e meng e 'meli (litšenyehelo tsa ho se sebetse hantle) ka hona a phaello e ntlafetseng bobeli
mehlala e teng.
- Ho latela thuto eo u sa tsoa e etsa, bolela hore na k'hamphani e lokela ho qala tlhahiso ea lieta tsa letlalo tse hlatsuoang le hobaneng? 1pt
Ho latela se boletsoeng ka holimo, k'hamphani e na le thahasello ea ho qala tlhahiso ea lieta tsa letlalo tse hlatsuoang hobane:
- Sehlahisoa se secha se nang le phaello;
- Ho atolosoa ha sebaka;
- Moruo oa tekanyo ho mehlala e teng;
- Keketseho ea karolo ea 'maraka.
Dossier n°3: Phetoho ea matšoao a tekano ea lichelete (lintlha tse 5)
- Etsa qeto ea tlhokomeliso ea chelete ea ho sebetsa e hlahisitsoeng matsatsing a khoebo ntle le VAT. 1pt
WCR ka matsatsi: (27+20+2+50+8) - (45+5) = Matsatsi a 57.
- Ka ho tseba hore bonyane ba bolepi ba chelete bo hlokoang ke mookameli Monghali Mohamed ke matsatsi a 3 a khoebo ho sa kenyeletsoe VAT:
- Bala chelete e hakanyetsoang ea ho sebetsa e hlahisitsoeng matsatsing a khoebo ntle le VAT. 1pt
FDR ka matsatsi = 57 + 3 = 60 jours
- Bala chelete e hakanyetsoang ea chelete ea ho sebetsa ka boleng bakeng sa phetoho ho sa kenyeletsoe VAT ka letsatsi ea dinara tse 8000 ka letsatsi. 1pt
FDR e hakantsoeng ka boleng = 60 x 8000 = 480D.
- Ho tseba hore chelete e sebetsang e teng ka 31/12/2020 ke dinara tse 400, ho bontša hore ho haella ha mehloli e tsitsitseng ea ho tšehetsa mochine oa ho itšeha oa digital (000 dinar) le ho phethahala ha morero oa lichelete ke 240 dinars. 000pt
(480+ 000)–240 = 320D.
- Thusa Monghali Mohamed ho fumana mehloli e nepahetseng ea lichelete. 1pt Kaha tlhokahalo e tsitsitse, e tlameha ho tšehetsoa ke mehloli e tsitsitseng:
- Kalimo ho tsoa ho MLT;
- Keketseho ea chelete ea chelete
- Monyetla oa ho tšehetsa mochini oa ho itšeha oa dijithale ka ho hira.
Sehlomathiso n°1: Lethathamo la ho bala liphetho tse fapaneng, lintlha tse arohaneng le meepo ea polokeho
(5,5 lintlha)
likarolo | Leano la Khoebo No | Leano la Khoebo No | ||
Phetoho Litšenyehelo tse feto-fetohangMekhahlelo ka litšenyehelo tse fapaneng Litšenyehelo tse tsitsitsengLiphetho tsa ts'ebetso | 1 140000 | 100% | 1 080000 | 100% |
598500 | 52,50% | 594000 | 55% | |
541500 | 47,50% | 486000 | 45% | |
280000 | 250000 | |||
261500 | 22,94% | 236000 | 21,85% | |
Melemo ea phaello (liforomo | 280/000 = | 250/000 = | ||
lipalo le liphetho) | 589 473,684D | 555 555,556D | ||
Tšireletseho Margins | 1 140 000 - 589 473,684 | 1 080 000 - 555555,555 | ||
(litlhahlobo le liphetho tsa linomoro) | = 550526,316 D | = 524 444,444D |
Annex n°2: Tafole ea ho bala theko ea kelello (4,5 lintlha)
Makhetho kaofela a kenyelelitse theko | Karabo ea potso ea 1 "Ho turu haholo" | Karabo ea potso ea 2"Boleng bo bobe" | Batho ba sa rekeng | Ba ka bang bareki | ||
lebitso | Ho bokellana ho ntseng ho hola | lebitso | Pokello e fokotsehang | |||
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 |
Tlhahlobo ea sehlooho - Seboka sa mantlha Phuptjane 2021
KAROLO EA PELE: (lintlha tse 10/40) | |||
Bothata | Likhaolo tse amehileng | Lisebelisoa tsa mahlale tse sebelisoang | polelo |
Boikoetliso ba 1:Batla lenaneo la tlhahiso le eketsang sephetho sa kakaretso sa k'hamphani. Setatemente se hlalosa maemo a tlhahiso ho ya ka lefapha la botekgeniki, mmoho le M/CV bakeng sa sehlahiswa ka seng.Mosebetsi o hlokehang o na le: - ho lekola boholo bo nepahetseng bo lokelang ho etswa kgweding ya Mmesa, - ho bala sephetho sa lenaneo la tlhahiso e fanoeng (tlas'a tšitiso ea khoebo), - ho bapisa sephetho se nepahetseng le sephetho sa lenaneo le fanoeng. | Khaolo: Tsamaiso ea Tlhahiso Karolo: Khetho ea bongata ba ho etsa | Ho se lekane ha lithibelo tsa tlhahiso ea tekheniki0,75X + 1Y ≤ 27510X + 15Y≤ 4000Tharollo ea tsamaiso ea li-equations tse peli tse sa tsejoengResult = Unit M/CV x Bongata bo rekisitsoeng - Kakaretso ea litšenyehelo tse tsitsitseng | Seithuti se tlameha ho tseba ho: Bala palo e nepahetseng. Khetha lenaneo la tlhahiso le eketsang sephetho sa kakaretso sa k'hamphani. |
Boikoetliso ba 2Palo ea litšenyehelo tsa ho tšehetsa khaello ea chelete.Setatemente se hlalosa maemo a phokotso ea likoloto le chelete e ngata ea banka.Mosebetsi o hlokehang o kenyelletsa: - ho bala litšenyehelo tsa theolelo, - ho bala litšenyehelo tsa overdraft, - ho bala kakaretso ea litšenyehelo tsa ho lefella khaello. | Khaolo: Tsamaiso ea Lichelete Karolo: Ho tšehetsa potoloho ea ts'ebetso ka lichelete | Litšenyehelo tsa theolelo: E + Commission HT E = (VN xtxn)/36000 Boleng ba theolelo ea Nete = VN – agio ho kenyeletsoa lekhetho Agio ho kenyeletsoa lekhetho = E + Commission HT x (1,19) Litšenyehelo tsa overdraft: I + Commission HT = ( Mxtxn)/ 36000 | Moithuti o lokela ho tseba ho: Bala litšenyehelo tsa litheolelo tsa likoloto Bala boleng ba theolelo kaofela Bala litšenyehelo tsa overdraft Bala kakaretso ea litšenyehelo tsa ho lefella khaello. |
- Khoele e kholo ea 2èmekarolo (maikutlo) le mathata a hlahisitsoeng: (Sephutheli sa 1→ Folder2 → Folder3→ Sephutheli sa 4).
KAROLO EA BOBELI: (lintlha tse 30) | |||
Ke k'hamphani e etsang lieta e bitsoang "Khampani ea lieta ea Tunisia e tobaneng le tlholisano ea lihlahisoa tsa China tse theko e tlase ho feta lihlahisoa tsa Tunisia. Khampani e leka ho fetola boemo ba eona boemong bona bo bocha ba moruo ka ho fokotsa theko ea thekiso ea lihlahisoa tse itseng. E ikemiselitse leano la phokotso ea litšenyehelo molemong oa ho boloka moeli oa eona. Tabeng ena, ho kōptjoa ho sekaseka lifaele tse latelang.Dossier n°1: Tshekatsheko ya maemo a ha jwale a khampani(Analysis of operations: fumana tharollo ea ho fokotsa theko ea thekiso ea lieta tsa "Feyrouz" le ho boloka phaello ea phaelloLeano la khoebo: khetha leano la khoebo le lumellang k'hamphani ho ba le phaello e phahameng ka ho fetisisa, tšireletso ea bohlokoa ka ho fetisisa le ho tiisa 'maraka o molemo ka ho fetisisa. arolelana).Dossier n°2: Ho hlahisoa ha sehlahisoa se secha (Theko ea kelello: etsa qeto ea theko ea kelello ea sehlahisoa se secha le theko ea theko e lumellang k'hamphani ho fihlella sekhahla sa "margin" ka theko ea litšenyehelo ha e bapisoa le theko ea thekiso ea 20% Theko e felletseng: etsa qeto ea hore na theko e lekantsoeng kapa che. ho qala sehlahisoa se secha).Dossier n°3: Phetoho ea matšoao a tekano ea lichelete (Bala FDR ea nakoana 'me u e bapise le FDR e teng fumana mehloli ea lichelete e hlokahalang ho fihlela FDR ea nakoana le ho tšehetsa mochine o mocha ka lichelete).Dossier n°4: Papatso le papatso (Ho eketsa thekiso ea lieta tsa "Feyrouz" le ho khothaletsa ho bapatsa sehlahisoa se secha, mecha ea litaba ea puisano ea 3 e ka khonahala; sena se kenyelletsa ho lekanya litšenyehelo tsa mochini o mong le o mong, ho lekola litšenyehelo tse felletseng tsa letšolo la papatso le papatso, ho bapisa litšenyehelo tsa letšolo ka tekanyetso ea eona e fanoeng molemong oa ho ahlola bokhoni ba eona). | |||
Mathata a ile a hlaha | Likhaolo tse amehileng | Lisebelisoa tsa mahlale tse sebelisoang | ba fane ka tlhaloso |
Nomoro ea faele 1:Tlhahlobo ea boemo ba hona joaleA- Tlhahlobo ea ts'ebetsoThepolelo e hlalosa sebopeho sa litšenyehelo tsa lieta tsa "Feyrouz" tse boharengLMosebetsi o hlokahalang o kenyelletsa-ho hlahisa tafole ea sephetho sa phapang, -ho bala sekhahla sa phaello, - ho fumana tharollo ea ho fokotsa theko ea thekiso le ho boloka sekhahla sa phaello. | Khaolo: Tsamaiso ea Tlhahiso Karolo: Palo ea litšenyehelo: litšenyehelo tse sa fellang | R = CAHT – CV – CFT Profit margin rate = R/CAHT | Moithuti o tlameha ho tseba ho: Hlahisa lethathamo la liphetho tse fapaneng Fana ka tharollo ea ho fokotsa theko ea thekiso le ho boloka moeli oa phaello. |
B- Leano la khoeboThepolelo e hlalosa hore ka mor'a ho fumana mochine o ntlafetseng k'hamphani e etsa tlhahiso ea maano a mabeli a khoebo ho theola theko ea thekiso.Le mosebetsi o hlokahalang, har'a lintho tse ling, oa (ho): tlatsa tafole ea liphetho tse fapaneng, lintlha tsa ho arohana le lintlha tsa tšireletso, khetha leano le molemo ka ho fetisisa bakeng sa k'hamphani. | Khaolo: Tsamaiso ea Tlhahiso Karolo: Palo ea litšenyehelo: litšenyehelo tse sa fellang | R = HVAC – CV – CFSR = CF/ TMCVMS = HVAC – SR | Moithuti o tlameha ho tseba ho: Bala sekhahla sa tšireletseho ka boleng (MS) |
Faele n°2Ho lokolloa ha sehlahisoa se sechaA- Theko ea kelelloThepolelo e fana ka sephetho sa lipatlisiso tse entsoeng ke k'hamphani har'a bareki ba ka bang 600.LMosebetsi o hlokahalang o na le: - ho tlatsa tafole bakeng sa ho khetholla theko ea kelello, - ho bapisa theko ea thekiso ea sechaba e baloang ho tloha ho theko ea thekiso ea ponelopele ea k'hamphani le theko ea kelello, - ho bala theko ea litšenyehelo e lumellang k'hamphani ho finyella tekanyo ea margin ka litšenyehelo. theko ea 20% ea theko ea thekiso ho sa kenyeletsoe lekhetho. | Khaolo: Tsamaiso ea KhoeboKarolo: khetha leano la litheko | Theko ea kelello Sekhahla sa marang-rang sa khoebo = (PVHT - Theko ea theko) / PVHT Sekhahla sa Margin ka theko ea litšenyehelo ha se bapisoa le theko ea thekiso = (PVHT - Litsenyehelo tsa litšenyehelo) / PVHT | Moithuti o tlameha ho tseba ho:Lekola theko ea kelello Bala theko ea thekiso ea sechaba ho tsoa ho likhakanyo tsa likhakanyo tsa baabi Bala PVTTC ho tsoa PVHTBapisa theko ea thekiso ea sechaba le theko ea kelello.Bala theko ea theko ho tloha ho sekhahla sa theko e fanoeng. |
B- Chelete e felletsengThepolelo e hlalosa lintlha tsa theko ea theko ea lieta tsa letlalo tse hlatsuoang.LMosebetsi o hlokahalang o na le: -ho bala litšenyehelo tsa tlhahiso le theko ea theko ea lieta ka mokhoa oa tafole, -ho bala sephetho sa para ea lieta, -ho hlahloba hore theko e lekantsoeng ea theko e lumella ho fihlela ho. khamphani ho fihlela sepheo sa eona ho latela sekhahla sa sekhahla sa theko, - ho etsa qeto ea hore na e tla qala tlhahiso ea sehlahisoa se secha kapa che. | Khaolo: Tsamaiso ea Tlhahiso Karolo: Palo ea litšenyehelo: litšenyehelo tse feletseng | Litšenyehelo tsa tlhahiso = Theko ea theko ea thepa e tala e sebelisitsoeng + lisebelisoa tse fapaneng + MOD + Litšenyehelo tsa tlhahiso e sa tobang (litšenyehelo tsa workshop) Theko ea theko = Litsenyehelo tsa tlhahiso + Litsenyehelo tsa kabo. | Moithuti o tlameha ho tseba ho: Bala litšenyehelo tsa tlhahiso Bala theko ea litšenyehelo Etsa qeto ea hore na o tla qala tlhahiso ea sehlahisoa se secha kapa che. |
Faele n°3Phetoho ea matšoao a tekano ea licheleteSetatemente se hlalosa litlhoko le lisebelisoa tsa ts'ebetso tse hlahisitsoeng matsatsing a ts'ebetso ho sa kenyeletsoe lekhetho.Mosebetsi o hlokehang o kenyelletsa: - ho lekola ponelopele ea BFR e hlahisitsoeng matsatsing a khoebo, - ho bala ponelopele ea FDR e bonts'itsoeng ka mor'a ts'ebetso le boleng, - bapisa FDR e teng ka ponelopele ea FDR, - fumana mehloli e nepahetseng ea lichelete ho fihlela ponelopele ea FDR le ho tšehetsa mochini o mocha ka lichelete. | Khaolo: Tsamaiso ea LicheleteKarolo: Ho fana ka lichelete nakong ea matsete (mehloli ea matsete a lichelete). | BFR matsatsing a phetoho= litlhoko tsa ts'ebetso ka matsatsi - lisebelisoa ka matsatsi.FDR matsatsing a phetoho= BFR ka matsatsi + TN ka matsatsi.FDR ka boleng = FDR ka matsatsi a x khoebo ea thekiso e sa kenyeletsoe lekhetho ka letsatsi. | Seithuti se tlameha ho tseba ho: Bala BFR ka matsatsi Bala FDR ka matsatsi Fumana mehloli e nepahetseng ea lichelete ho eketsa FDR le ho tsetela. |
Faele n°4Papatso le papatsoThepolelo e ikemiselitse ho eketsa thekiso ea lieta tsa "Feyrouz" le ho khothalletsa ho rekisoa ha lieta tse ka hlatsuoang ka letlalo le hlatsuoang: 3 mecha ea puisano e reriloe (mekhoa le likarolo tsa litšenyehelo).LMosebetsi o hlokahalang o na le: -ho bala litšenyehelo tsa mokhoa o mong le o mong oa puisano, -ho bala litšenyehelo tsa letšolo la papatso le papatso, -ho etsa qeto ea ho phethahatsa letšolo lena kapa che ka ho bapisa litšenyehelo tsa letšolo lena le tekanyetso e abetsoeng letšolo lena. . | Khaolo: Tsamaiso ea KhoeboKarolo: Ho khetha leano la puisano | Palo ea litšenyehelo tsa mecha ea phatlalatso ea likhokahano | Moithuti o lokela ho tseba ho: Bala litšenyehelo tsa mokhoa oa puisano Ho bala litšenyehelo tsa letšolo la papatso le papatso Bapisa litšenyehelo tsa letšolo le tekanyetso ea lona e fanoeng ebe u etsa qeto ea hore na le tla e phetha kapa che. |