Kureba vuba ariko neza muburyo bubiri bwo kugura bukoreshwa nabanyamwuga - GUKURIKIRA na Gukodesha . Uhereye kubiranga, kubyiza buriwese agomba gutanga.
GUKURIKIRA
Niki?
Icyitegererezo cyo Gutera inkunga ku binyabiziga bishya cyangwa bya kabiri (hamwe na TVA ikoreshwa, mugihe ibinyabiziga byakoreshejwe) mugihe runaka, mubisanzwe hagati y'amezi 12 na 96. Ntabwo ikubiyemo serivisi, gusa inkunga yimodoka.Ni nde?
Ibigo, Ubuyobozi bwa Leta, ENI n'abantu ku giti cyabo. Basabwe n'ibigo by'imari cyangwa ibirango by'imodoka ikora kubwabo.
Bitwara angahe?
Kwishura igice cyakwezi hamwe ninyungu ihamye cyangwa ihindagurika (gukwirakwizwa hiyongereyeho indangagaciro).Igice kibarwa gute?
Igice kibarwa hashingiwe ku giciro cyo kugura ibinyabiziga, igihe cyamasezerano, ubukode bwa mbere nagaciro gasigara nyuma yamasezerano. Agaciro gasigaye, gashobora guhindurwa mugice cyanyuma cyamasezerano (gusiga umukiriya uburyo bwo kugumana imodoka cyangwa kuyisubiza), biterwa numubare wamafaranga yishyurwa buri kwezi.
Ni iki kigusobanura?
Bifatwa nko kugura imodoka. Yishingiwe no kurekura no kubika nyirubwite. Umukiriya arashobora kugura imodoka nyuma yigihe cyamasezerano, amaze kwishyura agaciro gasigaye.Iyandikishe mu kanyamakuru kacu
Ni iki kindi kirimo?
Igipimo cyinyungu ntoya ugereranije nubundi buryo bwo gutera inkunga ukoresheje inguzanyo, kimwe no guhinduka muburyo bwo kwishyura.
Nibihe bisabwa cyane?
Nubwo ibicuruzwa birimo gutera inkunga imodoka gusa, umukiriya ategetswe, wenyine, gukora ibisabwa byose byasabwe nuwabikoze , ku kirango cyangwa mu mahugurwa yemewe, igihe cyose garanti yatanzwe nikirangantego igumaho.Umukiriya agomba kwishyura IUC kandi agakora mugihe gikwiye kugenzura ibinyabiziga. Umukiriya agomba kugira ubwishingizi bwangiritse afite uburenganzira bwihariye, mubihe bisabwa namasezerano.
Nshobora kongera igihe cyamasezerano?
Yego. Igihe cyose kitarenze amezi 96.
Nshobora gusesa amasezerano nkagumana imodoka mbere yigihe ntarengwa?
Gukodesha ni uburyo bwo gutera inkunga, aho bishoboka mbere yo kwishyura byuzuye amafaranga yatanzwe, ukurikije amasezerano.Bigenda bite iyo ngomba gusubiza imodoka mbere yuko amasezerano arangira?
Gutakaza imodoka, kumafaranga yishyuwe no kwishyura ibihano kubera kutubahiriza amasezerano.
Ninde nyirabayazana w'ikinyabiziga?
Rwiyemezamirimo ashinzwe gusa gukoresha no kubungabunga ibinyabiziga mugihe cyateganijwe mbere.Nshobora kugurisha imodoka cyangwa kwimura amasezerano yubukode?
Umukiriya ni nyir'ikinyabiziga kugeza amasezerano arangiye, kugurisha birashoboka. Niba wahisemo kubigura, uzahabwa nyuma ibyangombwa kugirango ukore ihererekanyabubasha.
Gukodesha
Niki?
Ni amasezerano yo gukodesha imodoka mugihe cyamezi 12 kugeza 72 na / cyangwa byateganijwe, mileage ihinduka. Burigihe burimo serivisi zijyanye no gukoresha. Kubera iyo mpamvu, irashobora kandi kwitwa Gukodesha Imodoka (AOV).Ninde ugamije no gutanga serivisi?
Yagenewe ibigo, ENI, Ubuyobozi rusange cyangwa abantu kugiti cyabo. Basabwe nabayobozi ba Fleet cyangwa ibirango byimodoka ikora kubwabo.
Bisaba iki?
Harimo kwishyura ubukode burikwezi kubarwa ukurikije ubwoko bwimodoka, igihe cyamasezerano na serivisi zirimo. Nta bwishyu bwambere busabwa, ariko haribintu bitekereza amafaranga yo kugaruza amafaranga buri kwezi.Amafaranga yinjira abarwa ate?
Kubara ubukode hitabwa ku giciro cy’imodoka nshya, agaciro kayo kagereranijwe nyuma y’amasezerano n’ibiciro bya serivisi bikubiye mu masezerano, harimo n’ibikurikirana amasezerano n’umuyobozi wa Fleet.
Wisobanura ute?
bifatwa a UMURIMO , muri rusange ntibisaba ingwate za banki. Imodoka ni iy'isosiyete itanga inkunga ya AOV kandi igomba gusubizwa amasezerano arangiye. Ariko, cyane cyane mubitekerezo byabakiriya bigenga, isosiyete icunga amato - izwi kandi nkisosiyete ikodesha - irashobora gusaba abakiriya kuyigura, bijyanye nagaciro kisoko nyuma yamasezerano.Harimo iki usibye imodoka?
Usibye ibyifuzo byuzuye bisaba amasezerano yo guhuza ibinyabiziga na serivisi, umukiriya arashobora kongeramo serivisi zijyanye no gukoresha imodoka. By'umwihariko kubungabunga, ubwishingizi, ubufasha bwingendo, kwishyura imisoro, amapine, imodoka isimburwa…
Nibihe bisabwa cyane?
Umukiriya agomba gukora ibyasabwe byose nababikoze, kubirango cyangwa mumahugurwa yemewe, nkuko byumvikanyweho. Umukiriya agomba kwishyura IUC, gukora igenzura ryigihe gito cyikinyabiziga kandi akemeza ubwishingizi bwibinyabiziga mubihe bisabwa namasezerano, niba ibi bitarimo.
Niba mfite amapine atagira imipaka nshobora guhindura igihe cyose nshakiye?
Oya. Usibye ibihe bidasanzwe kandi rimwe na rimwe bisaba uruhushya rwambere (inenge yipine cyangwa ibyangiritse kubushake), gusimbuza amapine bibaho iyo bigeze ku ntera ntoya isabwa n amategeko cyangwa ibindi byumvikanyweho mbere, ahantu hateganijwe nisosiyete ikodesha.Ninde utanga amande?
Umukiriya cyangwa umushoferi wagenewe ibinyabiziga ashinzwe kwishyura ibyaha byose byakozwe, nko gucibwa amande cyangwa kutishyura. Imenyekanisha ry'ihohoterwa / iseswa ryoherezwa na sosiyete ikodesha.
Ibi byose bivuze iki?
Umukiriya ashinzwe gusa gukoresha no kubungabunga ibinyabiziga, yiyemeza kubisubiza mu bihe byasobanuwe mu masezerano.Bigenda bite iyo amasezerano arangiye?
Umukiriya agomba gusubiza imodoka ahabigenewe. Mugihe cyo kubyara, ikinyabiziga kigenzurwa nikigo cyigenga, kigena agaciro kibyangiritse (dent cyangwa ibishushanyo kumubiri, ibice byacitse, ibyangiritse cyangwa byangiritse, ibyangiritse byatewe no gukoresha nabi imodoka, nibindi).
Niba hari ibyangiritse ku modoka, bigenda bite?
Ibyangiritse byose bidaturutse kumyuka isanzwe no kurira biterwa no gukoresha ikinyabiziga ubishaka byishyurwa kubakiriya amasezerano arangiye.Nshobora kwirinda ibi?
Mugutangira amasezerano, umukiriya arashobora guhitamo icyitwa ubwishingizi bwibinyabiziga bisubiramo ubwishingizi, bikubiyemo kwishyura ibyangiritse kugeza kumafaranga runaka. Niba urenze aya mafaranga, shyira ahasigaye.
Bigenda bite iyo urenze cyangwa udakoresha umubare wa kilometero?
Biterwa nuburyo bwashyizweho. Nkuko bisanzwe, bisobanura kwiyongera kuri kilometero yarenze cyangwa indishyi kuri kilometero yuzuye. Hashobora kubaho ibihe byiza gusubiza imodoka mbere yuko amasezerano arangira.Nshobora kongera igihe cyamasezerano?
Ukurikije inshingano zamasezerano yambere, umukode arashobora kwemerera amasezerano kongerwa. Mubisanzwe, ibi bintu birimo gusubiramo ibintu.
Bigenda bite iyo ngomba gusubiza imodoka mbere yuko amasezerano arangira?
Biterwa nuburyo bwashyizweho. Mubisanzwe hariho ibihano bifitanye isano no kutubahiriza ingingo zamasezerano.Nshobora kugurisha imodoka cyangwa kwimura amasezerano yo gukodesha?
Ntibishoboka guta imodoka, kuko umukiriya atari nyirayo. Ihererekanyabubasha ryubukode rirashobora gukorwa kubwumvikane bwababuranyi babigizemo uruhare. Kwimura kwose kugirango ukoreshe ikinyabiziga kubandi bantu, birenze imipaka yamasezerano, birashobora gutuma iseswa.
GUKURIKIRA vs Gukodesha
Ku masosiyete, hariho kandi kugereranya byihuse hagati yimiterere nibyiza byo kugura no gukodesha.
| GUKURIKIRA | Gukodesha | |
|---|---|---|
| Gukuramo umusoro ku nyongeragaciro | Ntabwo yemerera kugabanya imodoka zitwara abagenzi | Ntabwo yemerera kugabanya imodoka zitwara abagenzi |
| Gukuramo umusoro ku nyongeragaciro ku modoka yubucuruzi, Gucomeka cyangwa amashanyarazi 100%? | Kode ya TVA yemerera ibigo gukuramo TVA 50% kumatangazo na 100% kubandi | Kode ya TVA yemerera ibigo gukuramo TVA 50% mubukode bwubucuruzi na 100% mubindi bikodeshwa. |
| Umusoro wigenga (TA) | Igipimo cya TA gishyirwaho hashingiwe ku giciro cyo kugura imodoka cyangwa agaciro k'ubucuruzi k'amasezerano (agaciro ko kugura - agaciro gasigaye). Imodoka zubucuruzi ntizigengwa na TA | Igipimo cya TA kibarwa hashingiwe ku giciro cyo kugura imodoka yakoreshejwe mu kubara ubukode. Amafaranga yose yakoreshejwe n'ikinyabiziga, harimo serivisi zasezeranijwe, atangirwa igipimo kimwe cya TA |
| TA kubinyabiziga 100% byamashanyarazi na Hybrid Gucomeka | Abambere basonewe TA. Kuri plug-in hybrid, igipimo cyaragabanutse kugera kuri 5%, 10% na 17.5%. Hamwe nimipaka 62.500 yama euro hamwe nibihumbi 50 byama euro yo kugura imodoka, usibye TVA | |
| Haba hari ibaruramari ryo guta agaciro k'umutungo? | Imodoka yanditswe mumitungo yisosiyete, hamwe no guta agaciro umutungo | Oya. Igiciro cyishyurwa kuri "Ibikoresho byo hanze na serivisi" |
| Ni izihe ngaruka zibaruramari? | Ikinyabiziga gishyirwa mu mpapuro zerekana isosiyete, bityo kikaba kigize igice cyumutungo wacyo. Kubwibyo, bigira ingaruka kumubare wikigo kandi bigabanya ubushobozi bwimyenda | Nkuko iyi atari inkunga ya banki, marike yubukungu nubushobozi bwo kwitabaza amabanki birakomeza. Ibigo bifite imiti ya IFRS bigomba kumenya kurupapuro ruringaniza inshingano zubukode bwakorewe mumodoka ashinzwe. |
Menyesha Ikinyamakuru Fleet kubindi bisobanuro ku isoko ryimodoka.