Iindlela yokubala ye leendleko zokuzivelisa. Iindleko ezizinzileyo iyunithi yemveliso nganye

Iindleko zokuvelisa - sisalathisi woqoqosho obalulekileyo ukusebenza kwimveliso. Kubalulekile ke ngoko ukwazi ukwenza ukuba izibalo kunye nokwenza izigqibo zinolwazi. Makhe sihlolisise ngokweenkcukacha iintlobo eziphambili kunye neendlela yokubala.

intliziyo

Calculation - inkqubo ngamaqela zonke iindleko ezinxulumene kunye nokuveliswa kwemveliso, kwimiba yezoqoqosho. Le yindlela yokubala iindleko ngokwemimiselo yezemali. Iindlela eziphambili yokubala: kwibhoyila, poperedelny kunye siko. Zonke ezinye iindlela indleko - indibanisela ndlela ngasentla. Ukhetho indlela yokuhlawula kuxhomekeke imisebenzi kushishino-ngqo.

Imbambano ebalulekileyo ngokulinganayo kwakhona ukhetho yenjongosenzi izibalo. Kuxhomekeke ulawulo lonke kunye nenkqubo yocwangciso analytical, umzekelo, ukusuka ukwahlulwa ibe neendleko ngqo nengxelo-ntetho. izinto zokubala zibonakaliswa:

• iiyunithi emzimbeni (iziqwenga, kg, m, etc ....);
• ngokwemibandela zendalo iparameters ngobuqhinga zenza isixa imveliso yayo nemihlaba, yanikwa ezingundoqo parameters;
• kwiiyunithi zisetyenziswe ngengomlinganiselo impahla, eliquka iindidi ezininzi; enye yezi ntlobo naluphi uphawu sithathwa iyunithi, nesethi eseleyo yokubala lomlingani;
• units cost;
• Isicwangciso sokungagqibekanga bethuba (umz, umatshini-hour);
• Iyunithi yomsebenzi (umz kwitoni-sekhilomitha).

imisebenzi yokubala

Zezi zilandelayo:

• ukufunda abanobuchule yezinto yobalo;
• akhawunti ngqo kwaye kufanelekile zonke iindleko;
• ubungakanani kunye nomgangatho imveliso eyenziweyo;
• lokulawula ukusetyenziswa kwezixhobo, ukuthotyelwa kunye nezixa ezivunyiweyo iindleko ulondolozo kunye nolawulo;
• kujongwa iziphumo amaqela ukunciphisa iindleko;
• ekuchongweni zolondolozo zemveliso.

izimiso

Iindlela ukubala iindleko zemveliso - iseti izibhengezo ekuvelisweni iindleko imveliso, nto leyo amisele ndleko sezibhaliwe sohlobo oluthile lomsebenzi, okanye iiyunithi yayo. Ukukhetha indlela ethile yobalo ixhomekeka kuhlobo inkqubo yokuvelisa. Ukusetyenziswa kwezi ndlela yokubala ezenzelwe imibutho olunye-shishino kumashishini ezivelisa izinto ezifanayo akakho, sigqwethe data kwi inzuzo iimveliso, kwaye "smear 'iindleko. Xa kubalwa iindleko zemveliso industrial yenkcitho ngaphandle iindleko ekupheleni konyaka-WIP.

Iindlela yokubala kweendleko, unga:

• ukufunda ukuyilwa iindleko kweentlobo ezithile kwempahla;
• ukuba bathelekise neendleko kunye nesicwangciso;
• thelekisa iindleko zemveliso uhlobo oluthile kwempahla kunye iindleko iimveliso okhuphisana ';
• sibonise ixabiso lemveliso;
• ukwenza izigqibo malunga nokuveliswa kwemveliso iindleko-olusebenzayo.

izinto zenkcitho

Imali iyonke yeendleko iimveliso yokuvelisa kuquka iindleko:

• ukuthenga izinto ekrwada;
• ukuthengwa amafutha, kuquka ukulungiselela iinjongo zobugcisa;
• kwimivuzo yabasebenzi kunye neentlawulo iimfuno zentlalo;
• neendleko zemihla, solawulo;
• nezinye iindleko zemveliso;
• iindleko zorhwebo.

Izinto zokuqala ezintlanu zenkcitho aqulethe iindleko zemveliso. iindleko Commercial ibonisa isixa iindleko kwintengiso yempahla. Oku iindleko ukupakisha, izibhengezo, ukugcinwa kunye nokuthuthwa. Umdibaniso zonke izinto ezidweliswe-akhawunti yenkcitho iindleko ngokupheleleyo.

iintlobo iindleko

Ukuhlelwa iindlela iindleko mali ibonelela ukwahlulwa ibe ngamaqela zenkcitho. iindleko ngqo ezinxulumene inkqubo imveliso imveliso ngokwayo. Zizo ezo izinto ezintathu zokuqala idweliswe lwenkcitho. Iindleko ngqo zabelwa ukuba malini kwempahla e ngawona ezithile okanye neepesenti.

La maqela mabini yeendleko zingahluka ngokuxhomekeke umsebenzi ethile. Xa monomanufacture iindleko ngqo ziquka ngokupheleleyo zonke iindleko, njengoko isiphumo ukuveliswa imveliso elinye. Kodwa kushishino kwemichiza, apho omnye impahla ekrwada wafumana uluhlu kwezinye izinto, zonke indleko ngqo.

Iimali nawo Womendo kunye neendleko ezizinzileyo ngeyunithi nganye. Iqela lesibini kuquka iindleko, apho phantse akaguquguquki kukuhla kunyuka kwiimveliso kwimveliso. Amaninzi ke iindleko ezihamba kunye nezolawulo. Zonke iindleko, nto leyo eza kwandisa ngokukhula zemveliso variable. Oku kuquka isixa-mali ezabelwe yokuthenga izinto eziza kusetyenzwa ekrwada, amafutha, umvuzo kunye neentlawulo. Uluhlu ezithile lwezinto iindleko kuxhomekeke umsebenzi ethile.

Boiler indlela (lula)

Lo asinguye na indlela uthandwayo ukubala, kuba likuvumela ukuba ukubonisa ulwazi malunga sum of yonke inkqubo iindleko zemveliso. Le ndlela yokubala iyasetyenziswa, iinkampani olunye-mveliso, umzekelo, ngamalahle okuvela emigodini yamalahle. Xa umbutho onjalo akukho mfuneko kwi ingxelo yohlalutyo. Iindleko ibalwa ngokwahlula iindleko zizonke imveliso umthamo ngamnye (kulo mzekelo ungentla - inani eetoni namalahle).

indlela Custom

Kule ndlela, injongo yokubala yi umyalelo imveliso ethile. iindleko zokuvelisa bubonwa ngokwahlula inani iindleko elingathathwanga inani leeyunithi eyenziweyo impahla. Olona phawu oyintloko yale ndlela kukuba ukubala iindleko kunye japan lwezimali ukuze nganye. neendleko zithathelwa ingqalelo ngokomlinganiselo Unikezelo olusiseko.

Custom indlela iindleko ubalo kusetyenziswa ukuvelisa elinye okanye ezincinane-isikali, apho inkqubo yokuvelisa ixesha elide. Ngokomzekelo, xa izityalo zobunjineli, leyo ukuziqengqa bayisile ematyeni, abembi nobu, okanye kushishino emkhosini, kugquba processing kunye neemveliso iimveliso akuvamanga ngokuphindaphindiweyo. isicelo owamkelekileyo eli cebo ubalo ekwenziweni amanqaku kunye nomjikelo ezintsonkothileyo okanye elide imveliso.

iindleko Accounting ukuba iimveliso yecandelo ekupheleni (odolo igqityiwe) okanye intermediates (amacandelo, iindibano). Kuxhomekeke kubunzima komyalelo. Le ukhetho lokuqala lisetyenziswa xa injongosenzi imveliso kunye komjikelo wemveliso elifutshane. Ke yonke inkcitho ezibandakanywe iindleko. Xa kufikwa ezivelisa imveliso eziphakathi, iindleko umiselwa ngokwahlula inani ngokomyalelo inani lezinto ezifanayo zenkcitho.

indlela iindleko inkqubo yokubala indleko

Le ndlela isetyenziswa extractive (amalahle, igesi, imigodi, neoli, amahlathi kunye nabanye.) NoShishino, isizukulwana ngamandla, kwimizi processing. Yonke le mibutho ngasentla luphawulwa uhlobo yemveliso mass, akukho kumjikelo elide yemveliso, uluhlu imveliso elilinganiselweyo, iyunithi enye, akukho okanye isixa kakhulu WIP. Ngenxa yoko, ukwenziwa kweemveliso yi zombini izinto accounting wokubala. Iindleko ingxelo lwenziwa kulo mjikelo wemveliso kunye kwinqanaba elithile. Emva kokugqitywa kwenkqubo, zonke iindleko lahlulwe ngenani leeyunithi zaveliswa. Ngoko abale indleko net.

indlela Poperedelny

Njengoko igama yale ndlela kucacile ukuba into lenza inkqubo ukubala, isiphumo leyo imveliso ye yimveliso eliphakathi okanye yokugqibela. Le ndlela yokubala lisetyenziswa imveliso mass, apho izinto zenziwa ngokuphatha izinto ekrwada kwizigaba eziliqela ezilandelelanayo. Ezinye izinto amanqaku angadlula kuphela inani elithile imida kwaye kukhululwa njengoko intermediates. A imfuneko ngezigaba inkqubo yemveliso, yahlulwe imisebenzi phinda.

A phawu yale ndlela ukuyilwa ixabiso ngokutsha nganye ezalisiweyo okanye ixesha elithile. Iindleko ibalwa ngokwahlula aqokelelwe ndawonye ngokutsha okanye umdibaniso ubude bexesha kwinani imveliso eyenziweyo iindleko. iindleko zizonke ekuveliseni inxalenye ngamnye ixabiso kweemveliso ezigqityiweyo. Iindleko ngqo ubalwa processing. Ukwahlula phakathi iindleko kunye semi-SE for ukuze nganye zivavanywe WIP balances ekupheleni kwenyanga.

indlela Poperedelny yokubala zizixhobo ekrwada kakhulu olunzulu. Ngoko ke, ingqalelo kufuneka kulungiselelwa ukwenzela ukulawula ukusetyenziswa kwemithombo yendalo kwimveliso. Kaninzi ngenxa yale njongo kuliwa semi-unqamkile imveliso ukubala, umtshato kunye nenkunkuma.

indlela emisiweyo

Le ndlela iquka ukubala yokuqala ebiziwe kwimveliso nganye ngokusekelwe uqikelelo yangoku. Zakutshanje zibalwe ngokutsha ngexesha ngalinye. Ngokwahlukeneyo zabelwe iindleko ngokungqinelana nemigangatho kunye ezinxaxhileyo ekuqapheleni oonobangela wamva. Iindleko zibalwa njengokuba isixa samaxabiso umgangatho, utshintsho le mimiselo kunye ezinxaxhileyo. indlela emisiweyo yokubala ikuvumela ukuba ukubala ebiziwe phambi kokuphela kwenyanga. Zonke iindleko abelwe kwi kumaziko uxanduva kwaye kuthelekiswa inkcitho eyiyo.

indlela ABC

yokubala algorithm:

• Inkqubo yonke lombutho yahlulwe imisebenzi, ezifana processing order, umsebenzi izixhobo, shintsho, ulawulo umgangatho iimveliso semi-agqitywa, zokuhamba, njalo njalo. D. Le ngxuba lombutho yomsebenzi, imisebenzi ezininzi kufuneka zabelwe. Zokuqhuba ishishini yimisebenzi yatyunjwa.
• umsebenzi ngamnye kukhonjwe into iindleko eyahlukileyo kunye iyunithi yokulinganisa. Oku kufuneka kulandelwe imigaqo ezimbini: lula ukufumana data, ubungakanani apho iindleko polechennyh amanani kunye nenjongo yawo yokwenene. Umzekelo, inani lamabanjwa inyanzelisa zonikezelo izinto nga kulinganiswa inani izivumelwano ezisayiniweyo ukuba.
• Uqikelelo lweendleko unit iindleko ngokwahlula isixa samaxabiso lwemisebenzi kule mali wo yingisela.
• Bala ixabiso lomsebenzi. Ubungakanani Iindleko ngeyunithi nganye kwemveliso liphindaphindwe ngenani iintlobo.

Oko kukuthi, into of accounting yinto eyahlukileyo ukusebenza, ubalo - uhlobo lomsebenzi.

Ukukhetha

Iindlela ukubala iindleko siyinxalenye yentlangano lwemveliso, mali kunye nolawulo uxwebhu kwishishini. Ukhetho indlela yokuhlawula kuxhomekeke kuhlobo lweshishini: .. icandelo Industry, uhlobo imveliso, imveliso yabasebenzi, njl Ekusebenzeni enokusetyenziswa ngaxeshanye zonke ezi ndlela yokubala. Unako ukubala iindleko nemimiselo nemigangatho ubukhazikhazi okanye poperedelnym usebenzisa yeendleko izinto ekrwada. Indlela ekhethiweyo kufuneka babhalise ukuze le nkqubo Accounting.

umzekelo

Le nkampani silwenza iintlobo ezintathu iimveliso. Kufuneka ukuba kuphuhliswe iindleko ezicwangcisiweyo, Ukuba kwakusazeka ukuba amandla ngenyanga production: imveliso A = iziqwenga 300, imveliso B = iziqwenga-580, imveliso C = 420 iiPC ...

Enoba indlela yokubala zange kukhethiwe, kufuneka ukufumanisa imali yeendleko ngeyunithi nganye lwemveliso (Itheyibhile 1).

inombolo	Isalathisi	umthamo iinkcitho
		A	the	C
1	Material D (0.5 ixabiso miri. / Kg) kg / iyunithi,	1	2	1
2	Izinto E (ixabiso 0.9 miri. / Kg) kg / unit.	2	3	3
3	Ixesha elichithwa umsebenzi iiyure / imivo.	3	4	1
4	Izinga umvuzo, engange / hr.	4	3	2.5

Itheyibhile 2 kubonisa amaxabiso ngqo.

inombolo	into Iindleko (miri. nyanga nganye)	isenokuba yindawo awazalelwa
		production	ukuqaliswa	ulawulo	xa zizonke
1	Imivuzo kunye iminikelo zokhuseleko loluntu	400	610	486	1526
2	Iindleko kwityala lakho lombane	260	160	130	520
3	yokulungisa OS	40	10	40	100
4	zokubhala	90	170	180	430
5	ukwehla OS	300	100	150	550
6	intengiso	-	80	-	80
7	zokuhamba	180	400	200	780
8	TOTAL	1270	-1530	1186	3986

Thina mazibale imali yeendleko, usebenzisa iindlela ezahlukeneyo iindleko calculation.

ukhetho 1

Thina achaza iindleko zizonke ngqo lwemveliso nganye, ngokususela kwidatha e Itheyibhile 1:

Product A: (1 * 0.5 + 2 * 0.9) * 300 = 690 engange / ngenyanga ..

Product B: (2 * 0.5 + 4 * 0.9) * 580 = 690 engange / ngenyanga ..

Product C :. (3 * 0.5 + 3 * 0.9) * 420 = 690 engange / ngenyanga.

iindleko zizonke ngqo 4702 rbl. / Month.

Thina Ungabala udibaniso iindleko zabasebenzi wemveliso nganye kule nyanga iphelileyo. Ukuze wenze oku, zande ukuntsonkotha, umyinge lwamaxabiso kunye nomthamo kwemveliso:

A imveliso: 3 * 4 * 300 = 3600 engange / ngenyanga ..

Product B: 2 * 3 * 580 = 3480 engange / ngenyanga ..

Product C :. 1 * 2.5 * 420 = 1050 engange / ngenyanga.

Iyonke inkcitho kuthetha 8130 engange.

Inyathelo elilandelayo - amaxabiso ngqo, oko kukuthi, i-ekubaleni imali neendleko ngqo ...

iinkcitho	A imveliso	le mveliso	imveliso C
iindleko ezibonakalayo Direct	2.3	4.6	3.2
Omvuzo kunye sotsotchisleniya	14,89	7,45	3.1
Iindleko main ngqo	17.19	12,05	6.3
Umthamo yemveliso	300	580	420
iindleko zizonke lonke umthamo wemveliso	5157	6989	2646
TOTAL	14792

Ukumisela ubungakanani iindleko ngqo ngeyunithi imveliso nganye:

• Imveliso :. 1270/1300 = 0,98 engange / unit.
• :. busebenzisekayo 1530/1300 = 1.18 engange / unit.
• :. Administrative 1186/1300 = 0,91 engange / unit.

Ngokusekelwe izibalo thaca ngaphambili imisele iindleko mveliso imveliso:

iinkcitho	A imveliso	le mveliso	imveliso C
iindleko Direct unit nganye	2.3	4.6	3.2
iindleko zabasebenzi	14,89	7,45	3.1
amaxabiso Direct	17.19	12,05	6.3
neendleko ngqo	0,98
ndleko lemveliso	18,17	13,03	7.28
iindleko Distribution	1.18
Adminraskhody	0,91
iindleko ezipheleleyo	20,26	15.12	9,37

Lo mzekelo ubalo isekelwe kwiindleko kubalwa ngokwahlula iindleko ngqo nengxelo-ntetho.

inketho 2

Khawucinge ngomzekelo ubalo apho phezulu elabelwe ngokuxhomekeke kubuzaza inkqubo yokuvelisa.

amaxabiso ngqo iye yenziwa kulo mzekelo odlulileyo. Bala inkqubo iyonke ofuna abasebenzi:

Product A: 3 * 300 = 900 iiyure.

Product B: 2 * 580 = 1160 iiyure.

Product C: 1 * 420 = 420 iiyure.

Ukumisela izinga lonikezelo yeendleko ngqo, ngokwahlula isixa ngu umthamo iindleko zemveliso:

• Imveliso: 1270/2480 = 0.51
• busebenzisekayo: 1530/2480 = 0.62
• Administrative: 1186/2480 = 0.48

Chaza iindleko ngqo yokuphindaphinda unit imveliso ye input yabasebenzi ngesantya kubalwa wona ngaphambili.

Isalathisi	iindleko engathanga ngqo, bagcobe. \ Units.
	A imveliso	le mveliso	imveliso C
Umxholo zabasebenzi	3	2	1
iindleko zemveliso (rate - 0.51)	3 * 0,51 = 1,53	2 * 0.51 = 1.02	0.51
'Iindleko Ukuphunyezwa (rate - 0.62)	3 * 0,62 = 1,86	2 * 0.62 = 1.24	0.62
iindleko zolawulo (rate - 0.48)	3 * 0,48 = 1,44	2 * 0.48 = 0.96	0.48

Ngokusekelwe izibalo thaca ngaphambili ukuchaza iindleko zokuvelisa:

iinkcitho	A imveliso	le mveliso	imveliso C
iindleko Direct unit nganye	2.3	4.6	3.2
iindleko zabasebenzi	14,89	7,45	3.1
amaxabiso Direct	17.19	12,05	6.3
neendleko ngqo	1,53	1.02	0.51
ndleko lemveliso	18,72	13,07	6,81
iindleko Distribution	1.18
Adminraskhody	0,91
iindleko ezipheleleyo	22,02	15.27	7,92

inzuzo

Imveliso inzuzo - na ingeniso egqithiseleyo iingeniso emva kokuba kutsalwe zonke iindleko. Ukuba amaxabiso impahla ayinakutshintshwa, adjustable, eli nani kuxhomekeke qhinga lomenzi.

Xa iimeko mihla izinto yommiselo ngqo kwinqanaba nowiso amaxabiso gas lodwa, umbane, ezothutho kaloliwe womthwalo, zibalulekile ngenxa yomphefumlo iziyobisi. Ngomhla inxalenye nabasemagunyeni basekuhlaleni kuxhomekeke kumgaqo ngqo kuthotho yempahla. Oku kuchazwa njengomsebenzi ukugogeka loluntu kulo mmandla kunye nohlahlo lwabiwo ubunakho.

Ukuba amaxabiso sikhululwe, oyintsusa yenzuzo ibalwa yi izinga ukubuya.

umzekelo

iindleko Ulwakhiwo ngalinye amawaka iiyunithi zeemveliso luquka:

1. Materials - 3 amawaka engange ..
2. Amafutha, kubandakanywa ngeenjongo zemveliso - 1.5 amawaka engange ..
3. Abasebenzi Salary - amawaka 2 engange ..
4. Iintlawulo imivuzo - 40%.
5. iindleko zemveliso - 10% omvuzo.
6. imali Household - 20% omvuzo.
7. Transport and nokupakishwa - 5% yeendleko.

Kufuneka ukubala iindleko usebenzise indlela eqhelekileyo yokubala yeendleko aqingqa ixabiso ngeyunithi imveliso nganye.

Kwi phezulu kwinqanaba lokuqala ukubala inani kwiiyunithi 1000 kweemveliso:

• iintlawuliso salary: 2000 * 0.04 = 800 bagcobe;.
• Iindleko zokusebenza: 2000 * 0,01 = 200 bagcobe;.
• iindleko zekhaya: 2000 * 0,02 = 400 engange.

Iindleko zibalwa njengokuba isixa samaxabiso zonke inkcitho ngaphandle iindleko zokuhamba: 3 + 1.5 + 2 + 0.8 + 0.2 + 0.4 = 7.9 (wena ..).

Iindleko upakisha: 7,9 * 0,05 / 100 = 0,395 amawaka engange ..

Indleko iyonke: 7.9 + 0,395 = 8,295 amawaka Hlikihla;.. inquka kwinto nganye: .. 8.3 engange.

Masithi ukuba inzuzo ngeyunithi nganye kwemveliso efakwa kwi-15%. Ngoko ke ixabiso le: 8.3 * 1.15 = 9.55 engange.

indlela imajini

Akukho sisalathisi esibalulekileyo ngaphantsi ukwanela production oyintsusa ngeniso. Ubala kwiinkampani ukuphakamisa imveliso - uluhlu ukheto nge inzuzo enkulu. Mawugcwale ngumthwalo izixhobo neendleko kufuneka kwenziwe kuthathelwa ingqalelo ukukhuliswa yenzuzo.

Le ndlela iqulathe ngokwahlula iindleko iindleko zokuvelisa kunye neentengiso, ezinzileyo kunye neguquguqukayo. neendleko ngqo ekuthiwa, leyo ziyahluka ngokomlinganiselo umthamo iinkonzo. Ngoko, iindleko zemveliso sibalwa kuphela ngaphakathi iindleko eziguquguqukayo. Eyona abaxhamla kule metol ukuba kuphela iindleko lula accounting kunye neendleko zolawulo.

Inzuzo imajini - na ingeniso kwemfuneko evela kwintengiso indleko ngqo:

MD = Ixabiso - iindleko eziguquguqukayo.

umzekelo

Bala imajini yenzuzo ngenxa eyimveliso imveliso A, ixabiso apho 160 lamawaka engange, iindleko eziguquguqukayo - .. 120 amawaka engange .. Ukuze kube lula, izibalo sime komqathango wokuba xa imfuno lilingana isixa samaxabiso esiqingqiweyo engange million 1.

inombolo	Isalathisi	Lokuthengisa volume ibe kwinqanaba elinikiweyo imveliso, ths. Bagcobe.
		angu 50	40 tons	tons 55
1	inani	7500	6000	8250
2	iindleko eziguquguqukayo	5500	4400	6050
3	inzuzo ebekiwe	2000	1600	2200
4	iindleko ezizinzileyo	1000	1000	1000
5	Imo yonxunguphalo	1000	600	1200

Ukutshintsha imajini yenzuzo kubalwa ngolu hlobo lulandelayo:

Ukunyuka volume imveliso ukuya kwiitoni-5: (55-50) * (160-120) = amawaka 200 engange;..

A ukuncipha kwemveliso tonnes nge-10: (40-50) * (160-120) = -400 amawaka engange ..

Kuba Iinkampani ezisebenzisa ekuvelisweni iimveliso semi-agqitywa, kuyimfuneko ukuba luthathele ingqalelo ukuba iindleko zokwakha kunye nabasebenzi ekuveliseni zonke iindleko egqitywe kweendleko yokugqibela imveliso. Yonke inkcitho unazo ziyabhalwa kwixesha lokunika ingxelo, kwaye uhlale ngaphandle iindleko abekelwe.

Kufuneka uthathe ingqalelo umda kwisicelo kwale ndlela. Oko kuza kuthintela ukuba iimpazamo kwisicwangciso. Isigqibo ukwandisa inzuzo kwimveliso kunye nokunciphisa yokhululo ayikho iimveliso ongenakunceda kufuneka lusekelwe nje kuphela ekubaleni zengeniso ebekiwe. Izicwangciso ukuphuhlisa uluhlu lweemveliso kwixesha elide, nande amandla emveliso ukuhlangabezana nemfuno, ukuphucula inkqubo yolawulo inkcitho - na zonke ezi zinto ixabiso zoshishino ebalulekileyo ngokulinganayo.