Ukuzimela ngokusebenza (OSS)

Ukuzimela ngokokusebenza, okudla ngokufinyezwa ngokuthi yi-OSS, kulinganisa ukuba ingaba iziko elibolekisa ngemali lizivelisela ingeniselo eyaneleyo na kwimisebenzi yalo ukuze likwazi ukuhlawulela iindleko zalo zokusebenza, iindleko zalo zemali kunye neelahleko zalo zemboleko.

Iboniswa njengepesenti. Isiphumo se-100 pesenti sithetha ukuba iziko lihlawulela iindleko zalo ngokupheleleyo ngengeniselo yalo. Ngaphantsi kwe-100 pesenti lixhomekeke kwizibonelelo, kwiminikelo okanye kwimali efakwa ngabaninizabelo ukuze liqhubeke nokusebenza. Ngaphezulu kwe-100 pesenti lizinze ngokokusebenza kwaye livelisa intsalela.

Lo mlinganiselo waba ngumgangatho kwimicrofinance kuba uninzi lwecandelo laqala ngenkxaso-mali yabaxhasi kwaye lalifuna inani elinye ukuphendula umbuzo omnye: ngaba eli ziko lalingasinda ukuba izibonelelo ziyayeka? Lo mbuzo usaqhuba ukusetyenziswa kwalo mlinganiselo — ngabaxhasi abahlola iziko, ngamabhunga alandela indlela eya ekuzinzeni, nangabalawuli abaphonononga ukuba umbolekisi uyakwazi ukuqhubeka na.

Ifomula

OSS = Ingeniso yezemali ÷ (Inkcitho yokusebenza + Inkcitho yezemali + Ilahleko yokonakala kweemboleko)

Into engena kwinani eliphezulu

Ingeniso yezemali yingeniso eveliswa ngumsebenzi wezemali weziko ngokwalo:

• Inzala efunyenweyo kwipotfoliyo yeemboleko
• Iintlawulo, iikomishini kunye nezohlwayo ezibizwa kwiimboleko
• Ingeniso evela kutyalo-mali nakwiidiphozithi zemali
• Enye ingeniso yokusebenza enxulumene ngqo neenkonzo zezemali

Yona ayizibandakanyi izibonelelo, iminikelo, iinkxaso-mali kunye nayo nayiphi na ingeniso engeyiyo eyokusebenza efana neenzuzo zokuthengiswa kwee-asethi. Oku kungabandakanywa kuyinjongo yalo mlinganiselo. Iziko elibala ingeniso yesibonelelo njengengeniso linganika ingxelo ye-OSS engaphezulu kwe-100 pesenti ngelixa lixhomekeke ngokupheleleyo kwisibonelelo.

Into engena kwinani eliphantsi

Inkcitho yokusebenza — iindleko zabasebenzi, ulawulo, irenti, ukwehla kwexabiso, ukuhamba, iinkqubo. Yonke into ebiza ukuqhuba iziko.

Inkcitho yezemali — inzala neentlawulo ezihlawulwa kwiimali ezibolekiweyo, iidiphozithi kunye namanye amatyala enkxaso-mali. Le yindleko yemali.

Ilahleko yokonakala kweemboleko — inkcitho yokubekela bucala yexesha, eyintlawulo kwingxelo yengeniso kungekhona isibonelelo sengxelo yebhalansi ngokwaso. Jonga ukubekelwa bucala kwelahleko yemboleko.

Umzekelo osebenzayo

Iziko linika oku kulandelayo kunyaka:

• Ingeniso yezemali: 1,850,000
• Inkcitho yokusebenza: 1,200,000
• Inkcitho yezemali: 320,000
• Ilahleko yokwehla kwexabiso kwiimali-mboleko: 180,000
• Iinkcitho zizonke: 1,700,000

OSS = 1,850,000 ÷ 1,700,000 = 108.8%

Iziko liyazihlawulela iindleko zalo kwaye livelisa intsalela ephantsi nje kweepesenti ezisithoba ngaphezu kwe-break-even. Ukuba isibonelelo se-300,000 sasifunyenwe nalo kuloo nyaka, asingeni kulo mbalo — i-OSS ayitshintshanga, ise-108.8 ekhulwini, kwaye yiloo nkcazelo kanye lo mlinganiselo uyilelwe ukuyinika.

Uyifunda njani isiphumo

• Ngaphantsi kwe-100%: Ukusebenza ngelahleko. Ukuqhubeka kokusebenza kuxhomekeke kwinkxaso yangaphandle.
• 100–110%: I-break-even ukuya kuzinzo olusezantsi. Isikhuseli esincinci; ikota enye embi okanye ukwanda kweemali ezingekahlawulwa kungayihlisela ngaphantsi kwe-100%.
• 110–130%: Uzinzo olukhululekileyo. Intsalela iyafumaneka ukwakha oovimba nokuxhasa ukukhula.
• Ngaphezulu kwe-130%: Inzuzo eqinileyo. Kufanele kuphononongwe ukuba amaxabiso aphezulu xa kuthelekiswa nemarike, nokuba ukubekela bucala lwanele, nokuba ingaba ukukhula akutyalwa mali ngokwaneleyo.

Zimbini izilumkiso ekutolikeni. I-OSS yexesha elinye ayithethi nto ingako — ngumkhwa kumaxesha aliqela, kunye nendlela yokuhamba, othwala ulwazi. Kwaye i-OSS ephezulu kakhulu ayizizo iindaba ezimnandi ngokuzenzekelayo: kwicandelo apho abathengi abanovakalelo kumaxabiso kwaye bengakhuselwanga kangako, inani eliphezulu ngendlela engaqhelekanga libangela imibuzo ngemilinganiselo, iifizi nokuba ingaba iilahleko zibonwa ngokupheleleyo.

I-OSS nokukhula okukhawulezayo

I-OSS yombolekisi okhulayo isoloko ingaphantsi kunokwenyani, kwaye oku kubalulekile ukukuqonda phambi kokuba kuthatyathwe izigqibo ngenani elihlayo.

Iindleko ziza phambi kwengeniso. Ukuqesha nokuqeqesha amagosa, ukuvula amasebe kunye ukuvelisa iimali-mboleko konke kubiza imali kwixesha lenzeka ngalo, ngelixa inzala eveliswa zezo mali-mboleko ifika kwiinyanga nakwiminyaka elandelayo. Ukubekela bucala kusebenza ngendlela efanayo — isibonelelo esiqhelekileyo senziwa kwi- imali-mboleko entsha ngoko nangoko, phambi kokuba nayiphi na kuyo ibe nexesha lokonakala.

Isiphumo kukuba ukukhula okukhawulezayo kuyayithoba i-OSS nangona yonke imali-mboleko ebhaliweyo isempilweni. Iziko elizinzileyo nelikhula ngokukhawulezayo elinoqoqosho olufanayo lusenokunika amanani ahlukileyo. Ukuthelekisa i-OSS kumaziko ngaphandle kokujonga isantya sokukhula kuvelisa izigqibo ezilahlekisayo, kwaye ibhodi ephonononga i-OSS eyahlayo ngexesha lokukhula kufuneka ichonge ukuba ingaba oko kubonisa ixesha lokukhula okanye ukonakala kokwenyani.

I-OSS xa kuthelekiswa nokuzimela kwezemali

Ukuzimela kwezemali (FSS) luvavanyo olungqongqo ngakumbi. Alibuzi kuphela ukuba ingaba iziko lizihlawulela iindleko zalo zokwenyani, kodwa libuza nokuba ingaba lingasazihlawula na ukuba zonke izibonelelo zalo zisusiwe kwaye lizixhasa ngemali ngokwalo ngeemilinganiselo zorhwebo.

I-FSS ilungisa idenominator ye-OSS ngenxa yoku:

• Iindleko ezixhasiweyo zokufumana imali — umahluko phakathi kwenzala ephantsi ehlawulwe ngokwenene kunye noko bekuya kubiza ukufumana imali ngexabiso lemarike
• Iindleko ze-equity okanye ukunyuka kwamaxabiso — intlawulo eqikelelweyo yokugcina ixabiso lokwenyani lenkunzi, ingakumbi ebalulekileyo kuqoqosho olunokunyuka okuphezulu kwamaxabiso
• Inkxaso-mali engeyiyo imali — ixesha labasebenzi elinikelweyo, izakhiwo zasimahla, iinkqubo ezibonelelwa ngaphandle kwendleko

Ukuqhubeka nomzekelo ongasentla, ngohlengahlengiso lweendleko zenkunzi oluqikelelweyo lwe-150,000, uhlengahlengiso lokunyuka kwamaxabiso lwe-60,000, kunye nenkxaso-mali engeyiyo imali exabisa i-40,000:

Iindleko ezihlengahlengisiweyo = 1,700,000 + 250,000 = 1,950,000

FSS = 1,850,000 ÷ 1,950,000 = 94.9%

Eli ziko linye liyazimela ngokusebenza nge-108.8 ekhulwini kodwa alizimeli ngokwezemali nge-94.9 ekhulwini. Liyazihlawulela iindleko zalo zokwenyani, kodwa hayi iindleko ebeliya kujongana nazo ngaphandle kwenkxaso-mali yonyuso kunye nezibonelelo ezinikelweyo.

• Umbuzo ongundoqo: I-OSS ibuza "Ingaba siyazihlawulela iindleko zethu zokwenyani?"; i-FSS ibuza "Ingaba siza kuzihlawulela iindleko zethu ngaphandle kwenkxaso-mali?"
• Ilungisa inkxaso-mali exhasiweyo: Hayi (OSS) vs. Ewe (FSS)
• Ilungisa ukunyuka kwamaxabiso kunye neendleko zenkunzi: Hayi (OSS) vs. Ewe (FSS)
• Ibandakanya inkxaso-mali engeyiyo imali: Hayi (OSS) vs. Ewe (FSS)
• Ixabiso elithelekiswayo: I-OSS isoloko ilinani eliphezulu (okanye liyalingana); i-FSS iphantsi
• Ukusetyenziswa okuqhelekileyo: I-OSS yeyolawulo lwezokusebenza kunye nengxelo yebhodi; i-FSS yeyohlolo olunzulu lomxhasi kunye novavanyo lokuzinza

I-FSS isoloko iphantsi kune-OSS kwiziko elixhaswayo, kwaye ezi zinto zimbini ziyahlangana njengoko inkxaso-mali iyaphela. Kumbolekisi wezorhwebo ngokupheleleyo ongenayo inkxaso-mali yonyuso kwaye engenalo uncedo lwempahla, ziyafana ngokwenyani.

I-OSS xa ithelekiswa neemetriki zenzuzo

I-OSS inxulumene ngokusondeleyo nenzuzo kodwa ayiyo mlinganiselo ofanayo.

Umyinge wenzuzo ulinganisa intsalela njengesabelo sengeniso. I-OSS ilinganisa ingeniso njengophindaphindo lweendleko. Zihamba kunye — i-OSS ye-108.8 ekhulwini ithetha umyinge wenzuzo omalunga nesibhozo ekhulwini sengeniso — kodwa i-OSS ibonakaliswa njengomlinganiselo wokugubungela, nto leyo eyenza ukuba umda wokungafumani nzuzo okanye ilahleko ubonakale ngokukhawuleza.

Imbuyekezo yee-asethi inxulumanisa intsalela nesiseko see-asethi. Iyaphendula ukuba ii-asethi zisetyenziswa ngokufanelekileyo kangakanani, nto leyo i-OSS engayiphenduliyo. Umbolekisi unokukwazi ukuzimela ngokusebenza ngelixa efumana imbuyekezo ephantsi kwi-balance sheet ekhukhumalayo.

Imbuyekezo ye-equity inxulumanisa intsalela nenkunzi yabanini-zabelo kwaye yiyo metrikhi esetyenziswa ngabatyali-zimali bezorhwebo. Ayibalulekanga kangako kumaziko ane-equity enikelweyo okanye izakhiwo zobunini bentsebenziswano ezifana ne SACCO.

Isizathu sokuba i-OSS iqhubeke ikhona kunye nezi zinto kukuphathwa kweenkxaso-mali. Iimetriki zenzuzo eziqhelekileyo ezibalwa kwi-akhawunti ezisemthethweni zibandakanya ingeniso yenkxaso-mali, nto leyo eyenza kanye ukuba umbuzo wokuzinza ufihlakele kwiziko elixhaswa ngumnikeli.

Yintoni eqhuba i-OSS

Isivuno sepotfoliyo. Inzala esebenzayo nengeniso yeefizi njengepesenti yomyinge wepotfoliyo. Ukunyusa isivuno kunyusa i-OSS ngqo, kodwa kuthintelwa lukhuphiswano, amandla omxhasi okuhlawula kwaye, ngokwandayo, imida yenzala.

Umlinganiselo weendleko zokusebenza. Iindleko zokusebenza njengepesenti yomyinge wepotfoliyo. Kulapho ubungakanani obuphakathi bemboleko lunefuthe: kuba uninzi lweendleko luzinzile nge-akhawunti nganye, iibhalansi ezincinci eziphakathi zivelisa ngokuzenzekelayo iireyisho eziphezulu zeendleko kwaye zifuna izivuno eziphezulu ukuze kubuyekezwe.

Imveliso yabasebenzi. Ababoleki ngokwegosa lemboleko kunye nepotfoliyo ngomsebenzi ngamnye. Iinzuzo zemveliso zihamba ngqo ukuya kwi-OSS.

Iindleko zeengxowa-mali. Ireyithi exutyiweyo kwiimboleko nakwiidiphozithi. Inkxaso-mali enemiqathango ethobileyo iyayihombisa i-OSS ngeli lixa ikhona, yiyo loo nto i-FSS ikhona.

Umgangatho wepotfoliyo. Amatyala angahlawulwanga aqhuba i-OSS kumacala omabini: indleko yokuncipha kwexabiso inyuka kwidenominator, kwaye inzala kwi iimali-mboleko ezingasebenziyo iyayeka ukuqatshelwa kwinumerator xa iimali-mboleko zingena kwimeko yokungaqokelelwa kwenzala — jonga inzala eqokelelweyo.ipotfoliyo esemngciphekweni ngoko ke ibetha i-OSS kabini.

Ireyithi yokukhula kwepotfoliyo. Njengoko kuchaziwe ngasentla, ukukhula kuyawuthoba umzobo wexesha langoku.

Iimpazamo eziqhelekileyo

Ukubandakanya ingeniso yesibonelelo kwingeniso. Yeyona mpazamo ixhaphakileyo, kwaye iyayitshabalalisa yonke injongo yomlinganiselo.

Ukubandakanya ingeniso engeyiyo eyokusebenza. Iinzuzo kwiintengiso zee-asethi, iinzuzo zotshintshiselwano lwemali yangaphandle kunye neembuyekezo ezenzeka kanye ziyawukhukhumalisa umzobo ohloselwe ukuchaza imisebenzi eqhubekayo.

Ukubonelela ngokungonelanga. Kuba ukuncipha kwexabiso kuhlala kwidenominator, ukubonelela ngokungonelanga kuyayinyusa i-OSS. Iziko elinomgaqo-nkqubo obuthathaka wokubonelela liya kuxela i-OSS eyomeleleyo kunokuba imeko yalo ivuma, kwaye ukulungiswa kufika konke ngaxeshanye.

Ukuqhubeka nokuqokelela inzala kwiimali-mboleko ezingasebenziyo. Kunyusa inumerator ngengeniso engasoze iqokelelwe.

Ukushiya ngaphandle iindleko zemali. Ezinye izibalo ezipapashiweyo ziyazishiya ngaphandle iindleko zeengxowa-mali, nto leyo evelisa inani eliphezulu kakhulu elingenakuthelekiswa nenkcazelo eqhelekileyo.

Ukungayihoyi inkxaso-mali engeyiyo eyemali. Izakhiwo zasimahla okanye abasebenzi ababolekisiweyo zinciphisa iindleko zokusebenza ezixelwayo. Oku kuvumelekile kwi-OSS kodwa kufuneka kubanjwe xa kusiya kwi-FSS.

Amanani exesha elinye endaweni yamanani esithuba sexesha. I-OSS ngumlinganiselo wengxelo yengeniso oquka isithuba sexesha. Ukuyixuba nemifanekiso yebhalansi kuvelisa ukungangqinelani.

Ukuthelekisa phakathi kwamaziko ngaphandle kokulungelelanisa. Izinga lokukhula, inqanaba lenkxaso-mali, indlela yokusebenza kunye nobungakanani obuqhelekileyo bemboleko zonke ziyitshintsha i-OSS ngokuzimeleyo kumgangatho wolawulo.

Ukuphucula i-OSS

Izixhobo zokuphucula zilinganiselwe kwaye nganye ineendleko:

• Ukuphakamisa inzala — kuthintelwa lukhuphiswano, ukukhuselwa kwabathengi kunye nemida yenzala, kwaye oko kuphakamisa umngcipheko wetyala ukuba abathengi abanako ukuyithwala
• Ukwandisa ubungakanani obuqhelekileyo bemboleko — kuphucula ukonga iindleko ngokuthe ngqo, kodwa kushenxisa iziko liye kwimarike ephezulu kwaye lisuke kubuthunywa bokufikelela nzulu.
• Ukuphakamisa imveliso — ababoleki abaninzi kwigosa ngalinye ngokusebenzisa inkqubo engcono, ukuthathwa kwedatha ngeselula kunye nendlela yokusebenza ngamaqela, ngaphandle kokuthwesa abasebenzi umthwalo ogqithisileyo nje.
• Ukuphungula iindleko zokufumana imali — ukuhlanganisa iidiphozithi apho kuvunyelwe khona, okanye ukufumana imali kwakhona ngenzala engcono njengoko imbali yokusebenza yeziko isiya isiba nde.
• Ukuphucula umgangatho wepotfoliyo — sesona sixhobo sinexabiso eliphezulu, kuba siphucula inani eliphezulu kunye nelisezantsi ngaxeshanye.
• Ukulawula iindleko ezisisigxina — ubungakanani bamasebe, iindleko zeofisi enkulu, iinkqubo

Impixano phakathi kwezixhobo ezibini zokuqala nobuthunywa ikho ngokwenene kwaye kufanele ichazwe ngokucacileyo kunokuba isonjululwe ngokuthuleyo licandelo lezemali.

Imibuzo ebuzwa rhoqo

I-OSS kufanele ibalwe kangaphi? Ngekota kwingxelo yebhodi, ngonyaka kuthelekiso lwangaphandle. Amanani enyanga ayaguquguquka kuba ukubekelwa bucala kwemali kunye namaxesha eendleko awalingani.

Ingaba i-SACCO okanye ikoopheretivi ingayisebenzisa i-OSS? Ewe. Ubalo luyafana. Ukutolika kwahluka kancinane, kuba injongo yekoopheretivi kukuxhamla kwamalungu kunokuba kukwandiswa kwentsalela, ngoko ke i-OSS ephezulu ingabonisa ukuba amalungu ahlawuliswa ngaphezu kokuyimfuneko.