Bafundi abathandekayo, sinikezela ngezi ngcebiso zilandelayo kuni ukuze niphumelele ngempumelelo uvavanyo lwesifundo soLawulo:
- Ukuhlaziywa kokugqibela kufuneka kugxininise kwiifomyula ezahlukeneyo kunye nokudibanisa okukhankanywe kwizahluko ezahlukeneyo.
- Khangela ukuba isixhobo sakho sokubala sisebenza kakuhle na.
- Indlela yokuthetha ngombandela?
- Chitha malunga nemizuzu eli-10 ukuya kweli-15 ukuze uwufunde ngokupheleleyo umbandela. Lo msebenzi wokuqala kufuneka uvumele ukuba:
- siqhelane nesakhiwo sayo kwaye achonge amalungu azimeleyo;
- jonga kwizihlomelo;
- gxininisa amanqaku abalulekileyo kunye nedatha onokuthi uyilibale kamva;
- ukuchonga ulwazi oludingayo ukuze uhlanganise kunye nobunzima bobugcisa;
- zahlula izihlomelo eziza kugqitywa zize zingeniswe kunye nekopi ukuze ungazilibali.
- Umxholo woLawulo unamacandelo amabini: "Inxalenye yokuqala ifumene amanqaku ama-5,
- Chitha malunga nemizuzu eli-10 ukuya kweli-15 ukuze uwufunde ngokupheleleyo umbandela. Lo msebenzi wokuqala kufuneka uvumele ukuba:
iqulathe uqheliselo olu-2 olujolise ekuvavanyeni amandla okulawula iikhonsepthi ezithile zolawulo kwaye ngokunokwenzeka imibuzo ethile yokucingisisa. Uyakwazi ukukulungiselela
“inxalenye yesibini” ephawulwe kumanqaku ali-15. Ngokuqhelekileyo iqulathe iincwadi ezineenkcukacha ezimbalwa (ubuncinci iifolda ezi-3).
- Kwinxalenye yokuqala "Imithambo", uqala ngomthambo owubona ulula. Ukuba imibuzo izimele, jongana nemibuzo oyazi kakuhle kuqala.
Kungenjalo, uyawuhlonipha ulandelelwano lwemibuzo ebuziweyo.
- Kwicandelo lesibini elithi "Uphononongo lwetyala", zama ukubamba intambo eqhelekileyo ngokufunda isingeniso esiqhelekileyo kwimeko kunye neentshayelelo ezihambelana nefayile nganye.
Ukuqonda intambo eqhelekileyo kukunceda ukuba uphathe ityala ngokufanelekileyo. Intshayelelo ngokubanzi yolu phando ingachaza ingxaki kwaye iqondise umfundi kwiingxaki ekufuneka zisonjululwe kunye nezisombululo ekufuneka zamkelwe.
- Ziphathe ngokulandelelana iifayili ngelixa uhlonipha nolandelelwano lwemibuzo yabo. Ngokubanzi, iifayile azidityaniswanga kumgangatho wokubala, kodwa zidityaniswe kwimbono kunye nenqanaba lemisonto eqhelekileyo, ngoko ke ukungaphumeleli kwifayile enye akwenzi mqobo ekusombululeni ifayile elandelayo.
- Jonga izibalo zakho ngononophelo kwaye ugcwalise izihlomelo ngokucacileyo (kuphephe ukucinywa, ukubhala ngaphezulu, njl.).
- Nceda usebenzise iipeni eziluhlaza ngelixa uphepha iipeni ezineembalasane ezahlukeneyo, igolide, njl.njl...ukugcina ukufundeka kokubhala kwakho.
- Nika amanani ahambelanayo emisebenzi, iifolda kunye nemibuzo yazo.
- Faka iinombolo kumaphepha ekopi yakho.
- Qinisekisa iziphumo zakho ngezibalo eziyimfuneko.
Nqwenelela impumelelo
ULAWULO – Isitshixo sokuphendula kwiseshini enkulu ka-2021 Isitshixo sempendulo simi ngolu hlobo lulandelayo: Isikhumbuzo sombuzo (obhalwe ngqindilili), emva koko impendulo
Isikhumbuzo semibuzo kunye neempendulo
1ere umdlalo: amanqaku ali-10/40
Ukuzivocavoca n ° 1: 5 amanqaku / 40
- Ukumisela ezona zixa zifanelekileyo eziza kwenziwa ngenyanga ka-Epreli 2021 ukuqinisekisa ukuqeshwa ngokupheleleyo kwezi workshops zimbini. 2pts
Vumela: X ibe ngowona mlinganiselo uphezulu wokwenza iibhodi ezisecaleni Y oyena myinge wokwenza iikhabhathi zeencwadi 0,75X + 1Y ≤ 275
10X+15Y≤ 4000
X= Iibhodi ezisecaleni ezili-100
Y = 200 amathala eencwadi
- Ngokutsho kweenkonzo zorhwebo, kuya kwenzeka ukuba kuthengiswe iincwadi ze-214 kunye ne-250 sideboards kwiimarike ngenyanga nganye kumaxabiso angoku. Xela, uthethelela impendulo yakho, yeyiphi imveliso ethandwa yinkampani "Kortoba" (iya kuveliswa kuqala). 0,5pt
Ithala leencwadi iM/CVU yi-1250>750 (iBuffet M/CVU)
Ngoko ke inkampani kufuneka iqale ivelise amathala eencwadi.
- Kucingelwa ukuba kwenziwa amathala eencwadi angama-214:
- Khangela ukuba ubuninzi beebhodi ezisecaleni ezizakwenziwa ngenyanga ka-Epreli 2021 ziya kuba ziiyunithi ezingama-79. 1pt
Iworkshop yokusarha: 0,75X+ 1×214 = 275 X= 81,333 iiyunithi
Iworkshop yeNdibano: 10X + 15×214 = 4000 X = 79 iiyunithi
Ke inkampani kufuneka ivelise iiyunithi ze-buffet ezingama-79.
- Bala isiphumo sisonke senyanga ka-Epreli ka-2021 ngokunxulumene nale nkqubo yemveliso ilandelayo: 1pt
- amathala eencwadi angama-214;
- Iibhodi ezisecaleni ezingama-79.
Isiphumo sisonke = (750×79) + (1×250) – 214 = 200 D
- Ukwazi ukuba umphumo opheleleyo kwimeko yengqesho epheleleyo iya kuba yi-125000 yeedinari; yithi, uthethelela impendulo yakho, yeyiphi inkqubo yemveliso ekufuneka yamkelwe ngenyanga ka-Epreli ka-2021?
Ngama-0,5
126750>125000 ngoko ke inkampani kufuneka yamkele inkqubo yokuvelisa iincwadi ezingama-214 kunye neebhodi ezisecaleni ezingama-79.
Ukuzivocavoca n ° 2: 5 amanqaku / 40
- Zeziphi iziphumo ezinokulindelwa nge-01/03/2021? 1pt
Amatyala aza kuthotywa nge-01/03/2021 ngala:
- Isiphumo n° 1021: ixabiso lesiqhelo 40000 D
- Isiphumo n ° 1022: ixabiso lesiqhelo 35000 D
- Qinisekisa isixa-mali se-agio equka i-VAT kwaye utsale i-net yamatyala athotyiweyo 1,5 pt
Isaphulelo = (40x000x30/12)+(36000x35x000/36)= 12+36000 = 400 D
IKhomishini HT = 10×2 = 20 D
I-VAT kwikhomishini = 20×0,19 = 3,800 D Agio TTC = 820+20+3,8 = I-843,800 D.
Isaphulelo esipheleleyo = (75000 - 843,800) = D74.
- Khangela ukuba isixa se-ovadrafti yi-25843,800 yeedinari. 0,5pt
I-Overdraft = 100 - 000 = 25 843,800D
- Bala iindleko ze-ovadrafti yebhanki. 1pt
Iindleko ze-Ovadrafti = (25 x 843,800×14/30) + 36000 = 351,511 D
- Qinisekisa ixabiso lilonke lokuxhasa ngemali imali eshotayo yenyanga kaMatshi 2021. 1pt
Ixabiso lemali lilonke = (820+20)+351,511 = 1191,511 D
2eME umdlalo: amanqaku angama-30/40
IDossier n ° 1: Uhlalutyo lwemeko yangoku (9,5 amanqaku) A / Uhlalutyo lwemisebenzi (2,5 amanqaku)
- Bonisa uluhlu lwamanqaku ahlukeneyo. 1pt
izakhi | Izixa |
Ingeniso Iindleko eziguquguqukayoUmda/ixabiso eliguquguqukayoIxabiso elimiselweyongenxa | 1000 000600 000 |
400 000200 000 | |
200 000 |
- Bala umlinganiselo wenzuzo yomda kwiintengiso.
Ireyithi yenzuzo yomda = 200/000 = 0,2 okanye 20% 0,5 pts
- Ukwazi ukuba i-avareji yomyinge wengeniso yenzuzo kwicandelo yi-15% kwaye inqanaba lexabiso elenziwa ngabakhuphisana liphantsi kunelo lamkelwe yinkampani nge-10%, zeziphi izigqibo onokuthi uzenze? 0,5pt
– 20%> 15%, inkampani inengeniso ngakumbi kunecandelo layo.
– Izinga lexabiso elamkelwa yinkampani liphezulu kunabakhuphisana nabo, ngoko ke inkampani inomdla ekunciphiseni ixabiso layo lokuthengisa ukuze ikhulise isabelo sayo semarike.
- Ngokusekelwe kwiziphumo ezifunyenwe kwimibuzo emibini yangaphambili, nceda uMnumzana Mohamed afumane isisombululo esifanelekileyo ukuze akwazi ukunciphisa ixabiso lakhe lokuthengisa kunye nokugcina inzuzo yakhe ukuze andise isabelo sakhe semarike. 0,5pt
Ukuze ikwazi ukucutha ixabiso layo lokuthengisa kwaye igcine ingeniso yengeniso ukuze yandise isabelo sayo semarike, inkampani kufuneka isebenze kwiindleko zayo (inciphise iindleko zayo):
- mhlawumbi ngokwenza utyalo-mali oluphucukileyo kwaye ngenxa yoko kuncitshiswe iindleko eziguquguqukayo;
- okanye ngokulawula iindleko zayo ukuze kuphetshwe inkcitho kangangoko kunokwenzeka.
B/ Umgaqo-nkqubo wezoRhwebo (7pts)
- Gqibezela itheyibhile yokubala iziphumo zokwahluka, amanqaku okuqhawula ngokulinganayo kunye nemida yokhuseleko isihlomelo n°1 iphepha 8/8 (liya kubuyiselwa nekopi).
Jonga inombolo yesihlomelo. Ngama-5,5
- Ngowuphi umgaqo-nkqubo wezorhwebo ekufuneka wamkelwe? Qinisekisa impendulo yakho. 1pt
Inkampani inomdla wokwamkela umgaqo-nkqubo wezorhwebo n ° 1: kuba iqinisekisa inzuzo ephezulu kunye nomda omkhulu wokhuseleko kwaye iqinisekisa isabelo esingcono semarike.
Isiphumo:261500D > 236000D
Umda wokhuseleko : 550 526,316D > 524444,444D
Tyhila: 1D > 140D
- Ukwazi ukuba amandla okuvelisa asetyenziswa kwizinga le-70%; phakamisa isisombululo esiya kwenza utyalo-mali lwenkampani lube nenzuzo kwaye luqinisekise ukuqeshwa okupheleleyo. 0,5pt
Ukuze yenze utyalo-mali lwayo lube nenzuzo kwaye iqinisekise ukuqeshwa okupheleleyo, inkampani inomdla ekwahluleleni uluhlu lwayo ngokusungula imveliso enye okanye ngaphezulu kwimarike.
Dossier n°2: Ukuphehlelelwa kwemveliso entsha (iingongoma ezili-12) Ixabiso le-A / Psychological (6 amanqaku)
- Gqibezela itheyibhile yokubala ixabiso lengqondo kwisihlomelo n°2 iphepha 8/8 (liya kubuyiselwa nekopi)
Jonga isihlomelo n°2: 4,5 pts
- Ukwazi ukuba inkampani izimisele ukuthengisa imveliso yayo kubathengisi (abathengisa ngevenkile kunye neevenkile ezizimeleyo) kwiidinari ezingama-40 ngaphandle kwe-19% ye-VAT, kwaye le yokugqibela isebenzise umyinge womyinge we-30% ngaphandle kwe-19% ye-VAT, misela ixabiso lokuthengisa kubandakanywa ne-VAT ekugqibeleni. umthengi. Uphawula ntoni? 1t
Ixabiso lokuthengisa elibandakanya i-VAT kumthengi wokugqibela: 40 x 1,3 x 1,19 = 61,880 D
PVTTC = ixabiso ngokwasengqondweni = 61, 880D.
- Ukwazi ukuba i-Tunisia Footwear Company ibeke ithagethi ngokwexabiso lexabiso le-20% xa kuthelekiswa nexabiso lokuthengisa ngaphandle kwe-19% ye-VAT, kufuneka ibe yintoni ixabiso lexabiso elivumela ukuba lifezekise injongo? 0,5pt
Iindleko zeNdleko = 40 x 0,8 = 32 D.
B/Ixabiso elipheleleyo (6 iipts)
- Nikeza kwitheyibhile ukubalwa kweendleko zemveliso kunye nexabiso eliqikelelweyo leendleko zepere yezihlangu zesikhumba ezihlambekayo. 2,5 iipts
izakhi | Izixa | |
Impahla engekasilwa | 14,000 | |
Umsebenzi othe ngqo | (10/60) x 6 = 1,000 | |
Izibonelelo | 3,500 | |
Iindleko zemveliso ezingathanga ngqo | ||
Iworkshop yokusika | (2/60)x 30 = 1,000 | |
Iworkshop yokumisa | (20/60) x 9 = 3,000 | |
Iworkshop yeNdibano | (15/60) x 12 = 3,000 | |
Ukugqiba kunye nokupakisha iworkshop | (10/60)x 21 = 3,500 | |
Iindleko zemveliso | 29,000 | |
Iintlawulo zokusasaza | 2,000 | |
ixabiso ixabiso | 31,000 |
- Ukuba inkampani ithatha isigqibo sokuseta ixabiso layo lokuthengisa ngesiseko sexabiso lezengqondo ngokufaka ixabiso lokuthengisa kubahambisi beedinari ezingama-40 ngaphandle kwe-19% ye-VAT:
- Bala isiphumo sepere yezihlangu zesikhumba ezihlambekayo.
Isiphumo seyunithi= 40 – 31 = 9 D. 1pt
- Xela, uthethelela impendulo yakho, ingaba ixabiso eliqikelelweyo leendleko lenza ukuba inkampani ifezekise injongo yayo ngokomda (umda wexabiso lexabiso lama-20% xa kuthelekiswa nexabiso lokuthengisa ngaphandle kwe-19% ye-VAT). 1pt
Ixabiso eliqikelelweyo lexabiso: 31<32 ngoko ke i-31 ivumela inkampani ukuba ifikelele kwinjongo yayo ye-20% ngokwexabiso lomda ngokumalunga nexabiso lokuthengisa. Okanye i-9/40 = 22,5%>20% ngoko ke i-31 ivumela inkampani ukuba ifinyelele injongo yayo ye-20% ngokwezinga lomda xa kuthelekiswa nexabiso lokuthengisa.
- Iyintoni impembelelo yokuqaliswa kwemveliso entsha (izicathulo zesikhumba ezihlambayo) kwisakhiwo seendleko zeemodeli ezimbini ezikhoyo? 0,5pt Ngenxa yokuba inkampani iya kusebenzisa isakhiwo esifanayo ukuvelisa imveliso entsha njengoko ikwimeko yokungasebenzi kakuhle, oku kuguqulela ekubeni iindleko ezisisigxina ezisezantsi ixhaswa zezinye iimodeli ezimbini (iindleko zokungasebenzi kakuhle) ngoko ke a ukuphuculwa kwengeniso zombini
iimodeli ezikhoyo.
- Ngokusekwe kuphononongo osanda kulwenza, xela ukuba ngaba inkampani kufuneka iqalise ukuveliswa kwezihlangu zesikhumba ezihlambekayo kwaye ngoba? 1pt
Inikwe oku ngasentla, inkampani inomdla ekusunguleni ukuveliswa kwezihlangu zesikhumba ezihlambekayo kuba:
- Imveliso entsha enengeniso;
- Ukwandiswa koluhlu;
- Uqoqosho lwesikali kwiimodeli ezikhoyo;
- Ukunyuka kwesabelo semarike.
IDossier n°3: Inguquko yezalathi zolingano lwezemali (amanqaku ama-5)
- Ukumisela imfuno eqikelelweyo yenkunzi yokusebenza echazwe ngeentsuku zengeniso ngaphandle kwe-VAT. 1pt
I-WCR ngeentsuku: (27+20+2+50+8) – (45+5) = Iintsuku ezingama-57.
- Ukwazi ukuba uqikelelo lwemali olusezantsi olufunwa ngumphathi uMnu. Mohamed ziintsuku ezi-3 zembuyekezo ngaphandle kwe-VAT:
- Bala imali eqikelelwayo yokusebenza evakaliswe ngeentsuku zengeniso ngaphandle kwe-VAT. 1pt
FDR ngeentsuku = 57 + 3 = 60 jours
- Bala uqikelelo lwenkunzi yokusebenza ngokwexabiso lembuyekezo ngaphandle kwe-VAT ngosuku lwe-8000 yeedinari ngosuku. 1pt
I-FDR eqikelelwayo kwixabiso = 60 x 8000 = D480.
- Ukwazi ukuba i-capital esebenzayo ekhoyo kwi-31/12/2020 yi-400 dinar, ibonisa ukuba ukungabikho kwezibonelelo ezizinzileyo zokuxhasa ngemali umatshini wokusika idijithali (i-000 dinar) kunye nokufezekiswa kwe-capital eqikelelweyo yokusebenza yi-240 dinars. 000pt
(480+ 000)–240 = D320.
- Nceda uMnumzana Mohamed afumane imithombo yenkxaso-mali efanelekileyo. 1pt Ekubeni imfuno izinzile, kufuneka ixhaswe ngezibonelelo ezizinzileyo:
- Imali-mboleko kwi-MLT;
- Ukunyuka kwemali eyinkunzi
- Ithuba lokuxhasa ngemali umatshini wokusika wedijithali ngokuqeshisa.
ISihlomelo n°1: Itheyibhile yokubala iziphumo zokwahluka, amanqaku okuqhawula kunye nemida yokhuseleko
(5,5 iipts)
izakhi | UMgaqo-nkqubo woRhwebo onguNombolo 1 | UMgaqo-nkqubo woRhwebo onguNombolo 2 | ||
Inguquko Iindleko eziguquguqukayo Imiyinge kwiindleko eziguquguqukayo Iindleko ezizinzileyoIziphumo zokusebenza | 1 140000 | 100% | 1 080000 | 100% |
598500 | 52,50% | 594000 | 55% | |
541500 | 47,50% | 486000 | 45% | |
280000 | 250000 | |||
261500 | 22,94% | 236000 | 21,85% | |
Ingeniso yengeniso (iifomyula | 280/000 = | 250/000 = | ||
amanani kunye neziphumo) | 589 473,684D | 555 555,556D | ||
Imida yoKhuseleko | 1 140 000 - 589 473,684 | 1 080 000 - 555555,555 | ||
(iifomula ezinamanani kunye neziphumo) | = 550526,316 D | = 524 444,444D |
Isihlomelo n°2: Itheyibhile yokubala ixabiso ngokwasengqondweni (4,5 amanqaku)
Zonke iirhafu zibandakanya ixabiso | Impendulo kumbuzo 1 "Ibiza kakhulu" | Impendulo kumbuzo 2"Umgangatho ophantsi" | Abantu abathengi | Abathengi abanokubakho | ||
igama | Ukukhula kokuqokelelana | igama | Ukuncipha koqokelelo | |||
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 |
Uhlalutyo lwesihloko – Iseshini ephambili ngoJuni 2021
ICANDELO LOKUQALA: (10/40 amanqaku) | |||
Ingxaki | Izahluko ezichaphazelekayo | Izixhobo zenzululwazi zokusetyenziswa | phawula |
Umthambo 1:Khangela inkqubo yemveliso eyandisa umphumo opheleleyo wenkampani. Ingxelo imisela imigangatho yemveliso ngokwesebe lobuchwephesha, kwakunye neM/CV yemveliso nganye Umsebenzi ofunekayo uquka: - ukufumanisa ezona zixa ziphezulu eziza kwenziwa ngenyanga ka-Epreli, - ukubala isiphumo inkqubo yemveliso enikiweyo (phantsi koxinzelelo lwezorhwebo),-ukuthelekisa ezona ziphumo zisiso nesiphumo senkqubo enikiweyo. | Isahluko: Ulawulo lweMveliso Icandelo: Ukhetho lwemiyinge yokwenziwa | Ukungalingani kwemiqobo yemveliso yobugcisa0,75X + 1Y ≤ 27510X + 15Y≤ 4000Ukusombululwa kwenkqubo yeequation kunye neengaziwa ezimbiniIsiphumo = Iyunithi M/CV x Ubungakanani obuthengisiweyo – Ixabiso elimiselweyo lilonke | Umfundi makakwazi uku: Bala awona manani afanelekileyo Khetha inkqubo yemveliso eyandisa isiphumo esipheleleyo senkampani. |
Umthambo 2Ukubalwa kweendleko zokuxhasa ngemali intsilelo.Isiteyitimenti sichaza imiqathango yezaphulelo zamatyala kunye ne-ovadrafti yebhanki Umsebenzi ofunekayo uquka: - ukubala iindleko zesaphulelo, - ukubala iindleko ze-ovadrafti, - ukubala iindleko zizonke zokuxhasa intsilelo. | Isahluko: ULawulo lweMali Icandelo: Ukuxhasa ngemali umjikelo wokusebenza | Iindleko zesaphulelo: E + Commission HT E = (VN xtxn)/36000 Ixabiso lesaphulelo lilonke = VN – agio kuquka irhafu Agio kuquka irhafu = E + Commission HT x (1,19) Iindleko ezigqithisiweyo: I + Commission HT = ( Mxtxn)/ 36000 | Umfundi kufuneka akwazi: Ukubala iindleko zesaphulelo samatyala Bala ixabiso lesaphulelo sesambuku Bala ixabiso le-ovadrafti iyonke Bala iindleko zizonke zokuxhasa intsilelo. |
- Umsonto ophambili we-2eMEinxalenye (Imibono) kunye nengxaki(ii)zinikezelwe: (Ifolda1→ Isiqulathi seefayili2 → Isiqulathi seefayili3→ Isiqulathi seefayili 4).
ISIGABA SESIBINI: (amanqaku angama-30) | |||
Yinkampani eyenza izihlangu ebizwa ngokuba “yinkampani yezihlangu yaseTunisia ejongene nokhuphiswano lweemveliso zaseTshayina ezinexabiso eliphantsi kuneemveliso zaseTunisia. Inkampani izama ukulungisa ukuma kwayo kule meko intsha yezoqoqosho ngokunciphisa ixabiso lokuthengisa iimveliso ezithile. Izibophelele kumgaqo-nkqubo wokunciphisa iindleko ukwenzela ukugcina umda wayo. Ngokumalunga noku, kucelwa ukuba kucazululwe ezi fayile zilandelayo.IDossier n°1: Uhlalutyo lwemeko yangoku yenkampani(Uhlalutyo lwemisebenzi: fumana isisombululo sokunciphisa ixabiso lokuthengisa izihlangu ze-"Feyrouz" kunye nokugcina umda wengenisoUmgaqo-nkqubo wezoRhwebo: khetha umgaqo-nkqubo wezorhwebo ovumela inkampani ukuba ibe nenzuzo ephezulu, ukhuseleko olubalulekileyo kunye nokuqinisekisa imarike engcono. yabelana).Dossier n°2: Ukuphehlelelwa kwemveliso entsha (Ixabiso ngokwasengqondweni: misela ixabiso ngokwasengqondweni lemveliso entsha kunye nexabiso lexabiso elivumela inkampani ukuba ifikelele kumlinganiselo wexabiso lexabiso lexabiso xa kuthelekiswa nexabiso elithengisiweyo lama-20% Iindleko ezipheleleyo: misela ixabiso eliqikelelweyo kwaye wenze isigqibo sokuba okanye hayi. ukwazisa imveliso entsha).IDossier n°3: Ukuvela kwezalathi zolingano lwezemali (Bala i-FDR yethutyana uze uyithelekise ne-FDR ekhoyo fumana imithombo yenkxaso-mali eyimfuneko ukufikelela kwi-FDR yethutyana kunye nokuxhasa ngemali umatshini omtsha).Uxwebhu n°4: Intengiso kunye nonyuselo (Ukwandisa ukuthengiswa kwezicathulo ze-"Feyrouz" kunye nokukhuthaza ukuthengiswa kwemveliso entsha, i-3 media media inokwenzeka; oku kubandakanya ukugqiba iindleko zendlela nganye, ukugqiba iindleko ezipheleleyo zentengiso kunye nephulo lokuthengisa, ukuthelekisa iindleko ze iphulo nohlahlo lwabiwo-mali oluyabelweyo ukuze kugwetywe ukuba nokwenzeka kwalo). | |||
Iingxaki ziye zavela | Izahluko ezichaphazelekayo | Izixhobo zenzululwazi zokusetyenziswa | Commentaire |
Inombolo yefayile 1:Uhlalutyo lwemeko yangokuA- Uhlalutyo lomsebenziL 'inkcazo ibeka ixabiso leendleko zoluhlu oluphakathi "izihlangu zeFeyrouz".LUmsebenzi ofunekayo uquka-ukubonisa itheyibhile yesiphumo sokwahluka,-ukubala ireyithi yengeniso yenzuzo,-ukufumana isisombululo sokunciphisa ixabiso lokuthengisa kunye nokugcina ireyithi yenzuzo yenzuzo. | Isahluko: Ulawulo lweMveliso Icandelo:Ukubalwa kweendleko: inxenye yeendleko | R = CAHT – CV – CFT Inzuzo yomda womlinganiselo = R/CAHT | Umfundi kufuneka akwazi uku: Bonisa uluhlu lweziphumo zokwahluka Nika izisombululo zokunciphisa ixabiso lokuthengisa kunye nokugcina umda wenzuzo. |
B- Umgaqo-nkqubo wezoRhweboL 'Ingxelo ichaza ukuba emva kokufunyanwa komatshini ophuculweyo inkampani iphakamisa imigaqo-nkqubo emibini yokuthengisa ukunciphisa ixabiso lokuthengisa.Le umsebenzi ofunekayo, phakathi kwezinye izinto, (ukuya): gcwalisa itheyibhile yeziphumo ezahlukeneyo, ikhefu-nokuba amanqaku kunye nemida yokhuseleko, khetha eyona nkqubo inenzuzo kwinkampani. | Isahluko: Ulawulo lweMveliso Icandelo:Ukubalwa kweendleko: inxenye yeendleko | R = HVAC – CV – CFSR = CF/ TMCVMS = HVAC – SR | Umfundi kufuneka akwazi uku: Bala i-break-ven point kwixabiso (SR)Bala umda wokhuseleko kwixabiso (MS) |
Ifayile n°2Ukukhutshwa kwemveliso entshaA- ixabiso ngokwasengqondweniL 'Ingxelo ibeka isiphumo sophando olwenziwe yinkampani phakathi kwabathengi abangama-600.LUmsebenzi ofunekayo uquka: - ukugqiba itheyibhile yokumisela ixabiso ngokwasengqondweni, - ukuthelekisa ixabiso lokuthengisa likawonke-wonke elibalwe kwixabiso lentengiso yenkampani kunye nexabiso lezengqondo, - ukubala ixabiso leendleko ezivumela inkampani ukuba ifezekise isantya somda kwiindleko. ixabiso le-20% yexabiso lokuthengisa ngaphandle kwerhafu. | Isahluko: ULawulo lweShishiniIcandelo: khetha umgaqo-nkqubo wamaxabiso | Ixabiso ngokwasengqondweni Isantya somda weshishini lorhwebo = (PVHT – Ixabiso lokuthenga) / PVHT Ixabiso lomda kwixabiso lexabiso xa lithelekiswa nexabiso lokuthengisa = (PVHT – Iindleko zeendleko) / PVHT | Umfundi kufuneka akwazi:Ukumisela ixabiso ngokwasengqondweni.Bala ixabiso lentengiso kawonke-wonke kumazinga omda wabasasaziBala i-PVTTC esuka kwi-PVHTTThelekisa ixabiso lokuthengisa likawonke-wonke kunye nexabiso lezengqondo.Bala ixabiso leendleko ukusuka kwixabiso elinikiweyo lomda wexabiso. |
B- Iindleko ezipheleleyoL 'inkcazo ibeka izinto zexabiso lexabiso lezihlangu zesikhumba ezihlambekayo.Lumsebenzi ofunekayo uquka: -ukubala iindleko zemveliso kunye nexabiso leendleko zepere yezihlangu ngendlela yetafile,-ukubala umphumo wepere yezihlangu,-ukukhangela ukuba ixabiso eliqikelelweyo leendleko livumela ukuba kufikelele. inkampani ukufezekisa injongo yayo ngokwexabiso lomda kwixabiso leendleko, - ukwenza isigqibo malunga nokuba ingasungula okanye ingaqalisi ukuveliswa kwemveliso entsha. | Isahluko: Ulawulo lweMveliso Icandelo: Ukubalwa kweendleko: iindleko ezipheleleyo | Iindleko zokuvelisa = Ukuthengwa kweendleko zemathiriyeli ekrwada ezisetyenzisiweyo + izinto ezahlukeneyo + MOD + Iindleko zemveliso ezingathanga ngqo (iindleko zeworkshop) Ixabiso lexabiso = Iindleko zemveliso + Iindleko zokusasaza. | Umfundi makakwazi uku: Bala ixabiso lemveliso Bala ixabiso leendleko Gqiba ukuba usungulwe okanye hayi ukuvelisa imveliso entsha. |
Ifayile n°3Ukuzivelela kwezalathi zolingano lwezemaliIngxelo imisela iimfuno kunye nezibonelelo zokusebenza ezichazwe ngeentsuku zembuyekezo ngaphandle kwerhafu Umsebenzi ofunekayo uquka: - Ukumisela uqikelelo lwe-BFR olubonakaliswe ngeentsuku zenguqu, - ukubala uqikelelo lwe-FDR oluchazwe ngeentsuku zembuyekezo kunye nexabiso, - thelekisa I-FDR ekhoyo kunye noqikelelo lwe-FDR, - fumana imithombo efanelekileyo yenkxaso-mali ukufikelela kwi-FDR yoqikelelo kunye nokuxhasa ngemali umatshini omtsha. | Isahluko: ULawulo lweMaliIcandelo: Ukuxhasa ngemali umjikelo wotyalo-mali (imithombo yotyalo-mali lwemali) Icandelo: Ukuxhasa ngemali umjikelo wokusebenza (iimfuno zenkunzi yokusebenza) | BFR ngeentsuku zenguqu= iimfuno zokusebenza ngeentsuku – izibonelelo ngeentsuku.FDR ngeentsuku zenguqu= BFR ngeentsuku + TN ngeentsuku.FDR ngexabiso = FDR ngeentsuku x ishishini lembuyekezo alibandakanyi irhafu yosuku. | Umfundi kufuneka akwazi: Bala i-BFR ngeentsuku Bala i-FDR ngeentsuku Fumana imithombo efanelekileyo yenkxaso-mali yokwandisa i-FDR kunye nokutyala imali. |
Ifayile n°4Intengiso kunye nokukhuthazaL 'Inkcazo ibeka ukwandisa ukuthengiswa kwezicathulo ze-"Feyrouz" kunye nokukhuthaza ukuthengiswa kwezicathulo ezihlambayo kwisikhumba esihlambayo: I-3 media media icwangciswe (iindlela kunye namacandelo eendleko).LUmsebenzi ofunekayo uquka: -ukubala iindleko zendlela yonxibelelwano nganye, -ukubala iindleko zentengiso kunye nephulo lokwazisa,-ukugqiba ukuba uqhube okanye ungenzi eli phulo ngokuthelekisa iindleko zephulo kunye nohlahlo lwabiwo-mali olwabelwe eli phulo. . | Isahluko: ULawulo lweShishiniIcandelo: Ukukhetha umgaqo-nkqubo wonxibelelwano | Ukubalwa kweendleko zemidiya yonxibelelwano Indleko = ∑ yeentlawulo | Umfundi kufuneka akwazi: Ukubala iindleko zesiko lonxibelelwano Bala iindleko zentengiso kunye nephulo lokwazisa.. Thelekisa iindleko zephulo kunye nohlahlo lwabiwo-mali olwabiwe kwaye wenze isigqibo sokuba lenziwe na okanye hayi. |