Ithempuleti Yokubikezela i-Cash Flow Yokwakha nge-ZAR e-SA

Ithempuleti Yokubikezela i-Cash Flow Yokwakha nge-ZAR Yamaphrojekthi aseNingizimu Afrika

I-construction cash flow forecast template zar ibalulekile ngoba osonkontileka abaningi baseNingizimu Afrika abaweli ngenxa yokuswela umsebenzi; bawela lapho isikhathi sokungena nokuphuma kwemali ngenyanga sihlolwa kabi. Ungaba nenzuzo ephepheni kodwa uhluleke ukukhokha amaholo, imigomo yabahlinzeki, noma izinkokhelo zokuqasha imishini uma ingeniso yakho ifika ngemuva kwezindleko zakho.

Lo mhlahlandlela ogxile kuthempuleti ukhombisa kanye ukuthi ungakha futhi usebenzise kanjani isibikezelo esisebenzayo nge-Rand. Uzothola isakhiwo esihlanganisa insimu ngayinye, indlela yokugcwalisa nyanga zonke, kanye nesibonelo esisebenzayo se-R5 million esifaka i-retention ne-VAT. Ukugxila kukwenzeni, hhayi kwithiyori, ukuze ithimba lakho lisebenzise ithempuleti kusukela ekunikezelweni kwethenda kuze kube isikhathi sokuqedwa ngokugcwele komsebenzi.

Uma udinga umongo obanzi wamasu, qala ngomhlahlandlela wethu othi ukuphathwa kwe-cash flow yokwakha eNingizimu Afrika, bese ubuyela lapha ukuze usebenzise ithempuleti.

Kungani osonkontileka baseNingizimu Afrika bedinga ithempuleti yokubikezela i-cash flow

Amaphrojekthi aseNingizimu Afrika adala igebe lesikhathi phakathi komsebenzi owenziwe nemali etholakalayo. Osonkontileka abaningi bakhokha abasebenzi ngamasonto onke, bakhokhe abahlinzeki abasemqoka ngaphakathi kwezinsuku eziyi-7 kuya kwezingu-30, futhi bakhokhe uphethiloli, imisebenzi yesikhashana, ukuphepha, nezindleko zokuthobela ngokushesha. Kodwa amasitifiketi okukhokha avame ukuvunywa ngemijikelezo yenyanga, kanti inkokhelo ikhishwa kamuva kuphela.

Lokho kungahambelani kwesikhathi kuba kubi nakakhulu lapho i-retention ibanjwa futhi isikhathi se-VAT singamodelwa kahle. Iphrojekthi ingabonakala injabulo ezingeni lenkontileka, kuyilapho ibhalansi yakho yasebhange ihlala icindezelekile inyanga ngenyanga. Ithempuleti ixazulula lokhu ngokwenza isikhathi sibonakale, hhayi amanani aphelele kuphela.

Lokhu kubaluleke kakhulu lapho:

• imigomo yenkontileka ifaka i-retention enezinsuku zokukhululwa ezihlukene;
• ama-valuation exhumene nezikhathi eziqinile zokuphela kwenyanga;
• amaphrojekthi esebenza nosonkontileka abaningi abancane abanemigomo yokukhokha ehlukene;
• ukubambezeleka kokugunyazwa noma izingxabano zokukhokha zivamile.

Uma wenza isibikezelo esifanele, ungakwazi ukunquma ngaphambili ukuthi ushintshe yini isikhathi sokuthenga, uxoxisane kabusha ngemigomo yabahlinzeki, uhlele kabusha imisebenzi, noma ulungiselele uxhaso lwesikhashana ngaphambi kokuba igebe libe yingozi. Lokho kuyisivikelo esiqondile ekulahlekelweni kwemajini nasezinkingeni ezifanayo nalezi ezichazwe esihlokweni sethu esithi ukudlulela kwezindleko zokwakha eNingizimu Afrika.

Okufakwa yileli themplethi: ingeniso, izindleko, i-retention ne-VAT

Ithempuleti esebenzayo kufanele ibonise indlela imali ehamba ngayo ngempela emaphrojekthini aseNingizimu Afrika. Akwanele ukukopisha ishidi lesabelomali bese wengeza ithebhu ethi “i-cash flow”. Sebenzisa isakhiwo esingezansi njengeshidi lakho eliyisisekelo.

Isigaba sethempuleti	Izinsimu ezidingekayo	Amanothi asebenzayo amaphrojekthi ase-SA
Ukusethwa kwephrojekthi	Inani lenkontileka (ngaphandle kwe-VAT), usuku lokuqala, ubude besikhathi, uhlobo lwenkontileka (JBCC/NEC/GCC)	Gcina umugqa owodwa ngephakethe lephrojekthi uma izigaba zinemigomo yokukhokha ehlukene
Isibikezelo sengeniso	I-valuation ehlelwe ngenyanga, usuku lokugunyazwa, usuku lwe-invoyisi, usuku olulindelekile lokukhokha, ukutholwa okulindelekile (kufaka/ngaphandle kwe-VAT)	Hlukanisa inani elugunyaziwe kusuku lasebhange olulindelekile ukuze umodele ukubambezeleka kokucutshungulwa
Ukulandelela i-retention	Iphesenti le-retention, i-retention ekhishwe nyanga zonke, i-retention ehlangene ebanjiwe, isikhuthazi/usuku olulindelekile lokukhululwa	Landela ukukhululwa kokuqala nokokugcina ngokwehlukanisiwe uma inkontileka inikeza ukukhululwa okwahlukanisiwe
Isibikezelo sezindleko	Abasebenzi, osonkontileka abancane, impahla, ama-preliminary, imishini/izinsiza, imali yochwepheshe, izindleko ezingokomthetho nezikamasipala	Gcina imibono yokubophezelekile vs okukhokhiwe ukuze izibopho ezizayo zibonakale
Isikhathi se-VAT	I-output VAT ngenyanga ye-invoyisi, i-input VAT ngenyanga ye-invoyisi yentela yomhlinzeki, i-VAT yesikhashana ekhokhwayo/ebuyiselwayo	Modela i-VAT inyanga ngenyanga; ungabali ngokweminyaka
Umbono wemali ehlangene	Ibhalansi yokuqala, ingeniso ephelele, izindleko eziphelele, ukunyakaza okuhlangene, ibhalansi yokuvala, ibhafa encane	Setha ibhafa yokusebenza encane (isibonelo 1.5x wezindleko eziqinile zenyanga)
Ubungozi nezenzo	Ukulindeleka kokubambezeleka, imali eyabelwe i-inflation, umthetho wokusetshenziswa kwesabelo sezimo eziphuthumayo, umnikazi/usuku lwezenzo	Faka izenzo eziqondile lapho ibhalansi yokuvala idlula umkhawulo

Ithempuleti isebenza kangcono lapho ihambisana nenqubo yakho ye-valuation nokugunyazwa. Kumaphrojekthi asebenzisa amasitifiketi kakhulu, xhumanisa ingeniso yesibikezelo nesiyalo esifanayo somugqa wesikhathi esisetshenziswa ku-isitifiketi sokukhokha ngokuqhubeka eNingizimu Afrika.

Indlela yokugcwalisa ithempuleti yokubikezela i-cash flow yokwakha ZAR isinyathelo nesinyathelo

Sebenzisa ukulandelana okungezansi ekuqaleni kwephrojekthi, bese uphinda umjikelezo wokubuyekeza nyanga zonke ngaphandle kokweqa izinyathelo.

Isinyathelo 1: Vala izilinganiso zesisekelo

Bhala phansi inani lenkontileka, indlela ye-VAT ehanjelwayo, i-programme curve ehleliwe, iphesenti le-retention, kanye nomjikelezo wokukhokha olindelekile. Bhala izilinganiso njengezinguqu ezicacile ukuze zikwazi ukubuyekezwa nokucutshungulwa.

Kulesi sigaba, ungazami ukwenza isibikezelo siphelele ngokuphelele. Qala ngokwakha isisekelo esingokoqobo. Ukunemba kuyathuthuka njengoba idatha yangempela ifika.

Isinyathelo 2: Klama ingeniso ngosuku lomcimbi, hhayi nje ngamalebula enyanga

Kunyanga ngayinye yesibikezelo, faka:

1. inani le-valuation elihleliwe;
2. usuku olufakwe ukuze kugunyazwe;
3. inani elugunyaziwe elilindelekile;
4. usuku lokukhishwa kwe-invoyisi;
5. usuku lokutholwa kwenkokhelo elilindelekile.

Amashidi amaningi ahluleka ngoba amodela “ingeniso yeNyanga 3” ngaphandle kokuxhumanisa nedokhumenti nendlela yokuvunywa yangempela. Ngokwehlukanisa lezo zinsuku, ungabona ngokushesha uma ukubambezeleka kokugunyazwa kususa imali iye enyangeni elandelayo.

Isinyathelo 3: Yakha izindleko ngokusuka ekuziphatheni kwangempela kokukhokha

Yehlukanisa izindleko zibe yizigaba eziqinile nezishintshashintshayo:

• eziqinile: ukusungulwa kwesayithi, izabelo zezindleko eziqhubekayo, imishini eqashiwe, izindleko ezingokomthetho;
• ezishintshashintshayo: impahla, osonkontileka abancane, iziqongo zabasebenzi ezixhumene nezigaba zohlelo.

Sebenzisa imigomo yabahlinzeki nosonkontileka abancane njengoba injalo, hhayi njengoba ubufisa ukuthi injalo. Uma insimbi ikhokhwa ngaphakathi kwezinsuku eziyi-14 kanti usonkontileka wakho omkhulu ekhokhwa ngaphakathi kwezinsuku ezingu-30, modela lokho ngokunembile.

Isinyathelo 4: Modela i-retention ngokusobala

Ungafihli i-retention kwiseli lokukhipha elijwayelekile. Landelela i-retention ebanjiwe nyanga zonke, ibhalansi ehlangene, kanye nezinkomba zokukhululwa ezinezinsuku ezilindelekile. Lokhu kuvumela abaphathi bezentengiselwano ukuthi babale ngokunembile isidingo sangempela semali yokusebenza kuwo wonke umjikelezo wephrojekthi.

Isinyathelo 5: Faka imigqa yesikhathi se-VAT

Bikezela i-output VAT esuka kuma-invoyisi amakhasimende ne-input VAT esuka kuma-invoyisi entela yabahlinzeki, bese uthola i-VAT yenyanga ekhokhwayo noma ebuyiselwayo. Lokhu kuvame ukuba yimbangela efihliwe yengcindezi yemali ezinyangeni lapho inani elugunyaziwe likhuphuka ngokushesha kodwa i-input VAT engabuyiselwa isalele emuva.

Isinyathelo 6: Bala ukunyakaza okuhlangene nemikhawulo yokuqalisa

Kunyanga ngayinye:

• Ukunyakaza okuhlangene = Ingeniso ephelele - Izindleko eziphelele
• Ibhalansi yokuvala = Ibhalansi yokuqala + Ukunyakaza okuhlangene

Bese usetha izexwayiso zomkhawulo:

• I-Amber (oransi): ibhalansi yokuvala ingaphansi kwebhafa yakho encane yokusebenza.
• I-Red (bomvu): ibhalansi elindelekile engalungile ezinsukwini ezingu-30 ezizayo.

Vumelana kusenesikhathi ngezenzo zomkhawulo ngamunye: misa ukuthenga okungenamqondo, sheshisa ukulandelela ukugunyazwa, hlela kabusha imigomo yokukhokha, noma khiphe uxhaso olugunyaziwe.

Isinyathelo 7: Bamba umhlangano wokulawula nyanga zonke

Sebenzisa umnikazi oyedwa (imvamisa i-QS noma umphathi wezentengiselwano) ukubuyekeza ishidi ngaphambi kokuhlolwa kokuphela kwenyanga. Qhathanisa isibikezelo nomehluko wangempela ngomugqa ngamunye bese wabela izenzo zokulungisa. Le nqubo yindawo lapho inani lethempuleti likhonjiswa khona.

Isibonelo: isibikezelo se-cash flow yephrojekthi engu-R5m nge-Rand

Isimo esingezansi sikhombisa umbono olula wezinyanga eziyisithupha wenani lenkontileka elingu-R5,000,000 (ngaphandle kwe-VAT), ene-retention engu-10% kumasitifiketi kanye nenkokhelo yesilinganiso yezinsuku ezingu-30 ngemuva kwe-invoyisi. Amanani akhonjiswa nge-Rand futhi angahlanganisi i-VAT ukuze kuqhathaniseke kalula.

Izilinganiso:

• Inani lenkontileka: R5,000,000 (ngaphandle kwe-VAT)
• I-Retention: 10% kumasitifiketi wesikhashana
• Ubude bohlelo kulo mbono: izinyanga eziyisithupha (okulula)
• Imali yokuqala eyabelwe iphrojekthi: R350,000
• Izindleko eziqhubekayo zenyanga ngaphakathi kwezindleko zifaka ukuqashwa kwesayithi nama-preliminary aqinile

Inyanga	Ingeniso yesibikezelo (egunyaziwe kususwe i-retention)	Izindleko zesibikezelo	Ukunyakaza okuhlangene	Ibhalansi yokuvala	I-retention ehlangene ebanjiwe
Inyanga 1	R0	R620,000	-R620,000	-R270,000	R0
Inyanga 2	R540,000	R780,000	-R240,000	-R510,000	R60,000
Inyanga 3	R810,000	R860,000	-R50,000	-R560,000	R150,000
Inyanga 4	R990,000	R830,000	+R160,000	-R400,000	R260,000
Inyanga 5	R1,080,000	R760,000	+R320,000	-R80,000	R380,000
Inyanga 6	R900,000	R640,000	+R260,000	+R180,000	R480,000

Lokhu kutshela ithimba lakho:

1. Igebe eliphakeme lemali likhona cishe ngeNyanga 3 emalini engaba ngu -R560,000.
2. Ngisho noma kunengeniso eqinile kamuva, ukusekelwa kwemali yokusebenza kudingeka kusenesikhathi.
3. NgeNyanga 6, imali iphenduka ibe nhle, kodwa R480,000 isala ibanjiwe ku-retention futhi ayitholakali ukusebenza kwansuku zonke.

Manje faka ukuziphatha kwe-VAT kulesi simo esifanayo. Uma iNyanga 4 inenani elugunyaziwe eliphakeme, i-output VAT ingakhuphuka ngokushesha ngaphambi kokuba i-input VAT ehambisanayo ifike, okudala isidingo sokuxhaswa sesikhashana ngisho nalapho imajini ibonakala injabulo.

Izenzo zokwenza ezivela kulesi simo:

• Lungiselela okungenani isikhungo sesikhashana esingu-R600,000 noma ibhafa yangaphakathi ngaphambi kweNyanga 2.
• Beka phambili ikhwalithi yesitifiketi nezinsuku zokufaka ukuze ugweme ukushelela kwengeniso.
• Xoxisana ngemigomo ekhethiwe yabahlinzeki ukuze kushintshwe ingxenye yezindleko zeNyanga 2.
• Landela izinsuku zokukhululwa kwe-retention njengezinkomba zenkontileka, hhayi “okuzoxoxwa ngakho kamuva”.

Lapho lolu hlobo lokuzibamba lungekho, osonkontileka bavame ukuhlangabezana nezimo zengcindezi ezifana nalezi ezichazwe kokuthi ukukhokha okubambezelekile ekwakheni eNingizimu Afrika.

Amaphutha avamile okubikezela adala ukuswela imali

Iningi lokwehluleka kwamathempuleti ukwehluleka kwenqubo. Ifayela likhona, kodwa alisebenzi njengesistimu yokulawula. Nazi izinkinga ezivamile kakhulu okufanele ziqedwe:

1) Ukuphatha isibikezelo senzuzo njengesibikezelo semali

Umbiko wezindleko ungakhombisa imajini ephelele enhle kuyilapho i-akhawunti yakho icindezelekile. Isikhathi semali kufanele simodelwe ngokwehlukene nokusebenza kwezentengiselwano.

2) Ukungananzi ukubambezeleka kokugunyazwa nokuvunywa

Amathimba avame ukucabanga ukuthi “inani elenziwe kule nyanga lilingana nemali yale nyanga”. Empeleni, izindlela zokuvunywa nokubambezeleka kokucutshungulwa kususa ukutholwa kwemali ngamasonto.

3) Ukubala i-retention ngokungacacile

Uma i-retention ikhulunywa kuphela ekholomu yamanothi, izinqumo zoxhaso zizoba yiphutha. I-retention idinga ukubonakala nyanga zonke nokulandelelwa kwenkontileka yokukhululwa.

4) Ukukhohlwa umthelela wokuphela kwenyanga we-VAT

Amaphrojekthi anezinyanga zokufaktura eziphakeme angadala izidingo zemali ye-VAT ngisho noma ukusebenza kubonakala kuzinzile. Ithempuleti yakho kufanele ifake isikhathi se-output kanye ne-input.

5) Ukungaxhumanisi ukuthenga nemikhawulo yemali

Ukuthenga kusenesikhathi kungaqinisekisa amanani, kodwa uma kudlula ibhafa yakho yesibikezelo, kungadala izindleko zoxhaso ezingavimbelekanga. Ukuhlela ukuthenga kufanele kubheke izinkomba zesibikezelo.

6) Ukusebenzisa idatha endala

Isibikezelo esibuyekezwa njalo emva kwezinyanga ezimbalwa akusona isibikezelo; ungumbiko womlando. Buyekeza okungenani nyanga zonke, futhi masonto onke ezigabeni ezinobungozi obuphakeme.

Uma ithimba lakho lisebenzisa amashidi esabelomali angaxhumene nezinto zokulandelela ezingahlelekile, lokhu kuyimvamisa iphuzu lokuhlola umsebenzi ohlelekile njengoba kuchaziwe ku-isofthiwe yokuphatha isabelomali sokwakha.

Indlela yokusebenzisa lokhu kusofthiwe njengoba amaphrojekthi ekhula

Amathempuleti asebenza kahle kakhulu ekulawuleni iphrojekthi eyodwa noma ezimbili. Njengoba amaphothifoliyo ekhula, ubungozi bokugcinwa ngesandla buyakhuphuka ngokushesha: ukungqubuzana kwezinguqulo, ukubuyekezwa okubambezelekile, nemikhondo yokucwaninga ebuthakathaka.

Indlela yokuguqula esebenzayo:

1. yenza isakhiwo sethempuleti esisodwa kuwo wonke amaphrojekthi;
2. chaza umnikazi wokubuyekeza kanye nezinsuku zokugcina;
3. klamela izinsimu zethempuleti kumodeli yedatha yesofthiwe yakho;
4. suka emafayeleni angashintshi enyanga uye kuma-dashboard aphila ngaso leso sikhathi anemibono yephrojekthi neyephothifoliyo.

Kosonkontileka baseNingizimu Afrika, lokhu kubalulekile ngoba ukuphathwa kwenkontileka, i-retention, nesikhathi sokukhokha kuxhumene ekusebenzeni. Isistimu ephilayo ikusiza:

• ulandelele izibikezelo zengeniso ngokumelene nemicimbi yamasitifiketi yangempela;
• uqaphele izibopho zezindleko kuosonkontileka abancane nabahlinzeki;
• ubone ingcindezi yemali yokusebenza kuwo wonke amasayithi asebenzayo endaweni eyodwa;
• usabele ngaphambili lapho iphrojekthi eyodwa isongela ukugeleza kwemali yephothifoliyo.

Injongo ayisiyo “ukubika okwengeziwe”. Injongo ukungenelela ngokushesha nangcono ngaphambi kokuthi ukuswela imali kubangele umthelela oshejulini nasekhwalithini.

Faka ithempuleti yokubikezela i-cash flow yokwakha nge-zar esebenzeni

I-construction cash flow forecast template zar eqinile ikunikeza isexwayiso sangaphambili, izinqumo zezentengiselwano ezicacile, kanye nokulawula okungcono kwemali yokusebenza kuwo wonke amaphrojekthi aseNingizimu Afrika. Uma ufuna ukusuka ekulwiseni imililo yamashidi uye ekubonakaleni kwemali ngaso leso sikhathi nge-Rand, bona indlela uWakha esiza ngayo ithimba lakho ukubikezela ingeniso, izindleko, i-retention, ne-VAT kusuka kupulatifomu eyodwa: Thuthukisa imiphumela yemali yephrojekthi ngoWakha.