I-Value Added

Amaphesenti angaba ngu-30 emali kahulumeni abangelwa intela ye-value added (VAT). Lo mqondo uhlanganiswe ngokungenakuqhathaniswa nentela. Inani elongeziwe yisisekelo sokwakheka kwesabelomali, yonke indawo kanye nenhloso ngokuphelele. Akusho neze ukuthinta imikhakha yokuncintisana yomnotho.

Ngaphansi kwencazelo "yenani elengeziwe" ukuqonda zonke izinhlobo zokusebenza kwezobuchwepheshe ezinika umkhiqizo emehlweni omthengi izindleko ezengeziwe. Ngamanye amazwi, umthengi kufanele afune ukuthenga izimpahla.

Ngokuvamile eduze komqondo we- "value added" enye - "ukuchitha." Ukucutshungulwa kubhekwa njengento yonke yokusebenza kanye nemiphumela engakwazi ukuzuza umthengi, ukuze lo mfundi angafuni ukuthenga izimpahla. Lokhu kukhulunywe ngaso nguFijiom Cho (owayeyinhloko yangaphambili yenkampani yeToyota eyaziwayo): "Ukulahlekelwa yizinto zonke, ngaphandle kwezindleko ezincane zezingxenye, izinto ezibonakalayo, imishini yobuchwepheshe, indawo yokusebenzela, amahora okusebenza."

Ukwenyuka okunengqondo kwezindleko ezengeziwe kungenzeka kuphela uma imbangela yokuchitha imithombo isuswa.

Ngokulahlekelwa, kulungile ngokucacile ukushiya ukusebenza kwezobuchwepheshe, umphumela ongadingekile kumakhasimende: imikhiqizo engalungile, ukupakisha okungadingekile (noma okubiza), ukuhlanza kabili, njll. Lokhu kufanele kukhishwe ngokuphelele.

Ekufihlekeni okungcolile, kunzima ukuyiqonda. Lapha, ngokusho komklayenti, izinqubo zezobuchwepheshe azitholi (noma azifanele) zibe nenani elengeziwe, elingakhathaliseki ukuthi lilungile, noma kunjalo. Isibonelo esilandelayo: ukuphathwa kwezinto ezibonakalayo, ukugcinwa kwezinto zokugcina impahla, izinqubo zokuphatha. Izindleko ezinjalo ezifihliwe zidinga ukuba zendawo futhi zilungiselelwe. Ukudoba kungacatshangwa:

- ukukhiqizwa ngokweqile (ukukhiqizwa okungaphezu kokudingekile, ingxenye yayo kufanele ithunyelwe ukuze kusetshenziswe noma kuhanjiswe);

- ukugcinwa okungadingekile (ukulahleka noma ukushada kwezingxenye, ukungabi nemishini, ukungabi nolwazi).

- ukuthutha okungadingekile noma okungadingekile (ukulayisha, ukulayisha, ukuguqula, ukubuyisela kabusha, ubude obuningi bomzila);

- umshado wemikhiqizo (ukukhiqizwa okungezona okujwayelekile kokukhiqizwa kwesigaba, ukwehluleka kwezinqubo ezisungulwe, imishini engasebenzi);

- amasheya okweqiwe (ukulungiswa okungagunyaziwe, okungahambisani nendawo yokukhokha kugeleza kusuka esitolo kanye nendawo yokugcina impahla);

- inhlangano engadingekile (inhlangano engaqondakaliyo, ukucinga izinto zokwakha, ukungahleleki kwezisebenzi);

- Izinqubo ezinganele (amandla okukhiqiza aphansi, ukuntuleka (noma ukubiza) kwemishini).

- ukungabi khona kwemfuno yamakhono abasebenzi.

Ukuhlaziywa kwemfucumfucu kufanele kuthathe i-value eyengeziwe eyengeziwe.

Kodwa umphumela ngeke ubonakale uma ukuphathwa akusekeli izinqubo zokulwa nenkunkuma eveziwe. Ngaphezu kwalokho, isikhathi nemithombo iyadingeka kokubili nokuhlela nokuqaliswa kwezinyathelo ezithathwe ngabaphathi. Kuzodingeka ukuthi udale iqembu lephrojekthi, elihlanganisa nabasebenzi bomnyango wezinkinga kanye nochwepheshe abakhethekile. Ngaphezu kwalokho, kutholakala "izindawo ezincane" zokukhiqiza. Futhi kuphela lapho iqembu elakhelwe khona liqala uhlelo lokusebenza lokulwa nokungaphumeleli okubonakalayo. Izinqumo zidiliziwe esiteji (amaphakheji emisebenzi), uhlelo lwezenzo luyakhiwa, izindleko zilinganiswa.

Isinyathelo esilandelayo ukuqapha inqubekela phambili yephrojekthi beselala imali. Uma iphrojekthi iphumelele, udinga ukuqapha izinqubo ezilungiselelwe.

Ukugcizelelwa kuwumzamo ovamile wabo bonke abahlanganyeli kule nqubo. Khona-ke singakwazi yini ukukhuluma ngokuphumelela, kuphela lapho inani elingeziwe lingeke lilungele kuphela, kodwa futhi lizuzisa.

I-pragmatism efanele lapha: kubi kakhulu ukuphikisana kunokuba uzame.

Ukuvimbela imfucuza akunakwenzeka ngaphandle kokwakhiwa kwekhono lokuthuthukisa. Lokhu kubaluleke kakhulu ekutshalweni kwezimali ezincane kanye nezinkinga.