Karoora Daldalaa Waldaa Intarpiraayizii

Itti gaafatamummaan isaa murtaa’e

Daldala jimaa

Karoora Daldalaa

1.Maqaa walda

2.Teessoo Isaa Zoonii maaya city awaday

 Arradda_____________ Lakk. Manaa _____________________

3. Bifa interpraayizii Daldala jimaa

4. Yeroon itti karoorfame (Bara karooraa 2016 hanga 2020

5. Interpraayizichi iddoo Omishaa (Gurgurtaa

Ni qaba Hin qabu

Yoo qabaate hangam akka ta’e _______________________________

Mana hojii Bali’inni isaa meetiraan ___________________________

Idoo hojii lafaa kaare meetira ________________________________

Idoon Omishaa ykn gurgurtaa kan qabu

Faayidaa (Bu’aan) isaa _______________________

Dhiibbaan inni qabu __________________________

6. Maqaa Abbootii qabeenyaa (Intarpraayizii)

1.

2.

3.

4.

5.

Baayina Kaappitaalaa Ka’umsaaf Barbaachisu

Burqaan ka’umsa kaapitaala Baayinni Qarshii

 Kan Dhunfaa _500,000________________________

 Gargaarsaan _________________________
 Liqiidhan ________________
 Kan biraa _________________________

7. Karoora gurgurta kan waggaa

Lakk. Gosa meeshaa tajaajila Safartuu Baayina Gatii tokkoo Gatii Hundaa Ibsa
gurguramu
1 Urata kg 20 Lakk 150 1,5000 00 2,250,000 00

2 Urata ” >> 260 6300 00 1,638,000 00

3 Kara bula 20kg >> 240 4500 00 1,080,000 00

4 Hafaa qarxii >> 570 2000 00 1,140,000 00

5 Hafaa irra baha 300 1000 300,000

10

11

12

13

14

15

16

17

3000008,00
0

8. Meeshaalee Interpraayiziin qabu

Lakk. Gosa meeshaa Safartuu Baayina Gatii Gatii Hundaa Ibsa
tokkoo

1 Mana dalagaa lakk 1 400,00 400,000

0

10

11

12

13

14

16

Dimishaasha 400,000

9. Interpraayiziichi meeshaa bituuf karoorfate

Lakk. Gosa meeshaa fi Bara bitaa Safartuu Baayin Gatii tokkoo Gatii Hundaa Ibsa
 a

1 Mizaana xiqaa lakk 1 3500 3500

10

11

12

12

Dimishaasha 3500

10. Meeshaa dheedhii waggaadhaf Intarpiraayizichaaf Barbaachisu (Direct material

costs)

Lakk. Gosa meeshaa Safartuu Baayina Gatii tokkoo Gatii Hundaa Ibsa
 1 Urata kg 20 Lakk 150 14,000 00 2,100,000 00

2 Urata ” >> 260 5500 00 1,430,000 00

3 Kara bula 20kg >> 240 4000 00 960,000 00

4 Hafaa qarxii >> 570 1500 00 855,000 00

5 Hafaa irra baha 300 800 240,000

10

12

13

14

15

5,585,000

11. Baasii hojiin Adeemsisaa kan waggaa (kan humnaa kan gurgurtaa, hir’ina Dulluma
meeshaa (Depreciation) Gibira … k.k.f (Indirect Costs)

Lakk. Gosa Baasii Baayina Baasii Ibsa

1 Geejiba 200,000 00

2 Steetionari 10,000 00
3 Kotee 19,000 00

4 Baasi biraa 8000 00

10

11

12

13

14

15

16

17 Dimshaasha 237,000 00
13. Hojjattoota Intarpiraayizichaaf Barbaachisu

Lakk. Maqaa Dandeettii fi Muuxannoo Gahee Kaffaltii

hojiif Barbaachisu
Hojii Baasii Kallattii ta’e

Kan ji’aa Kan Waggaa

1 Jimaa 9000 00 108,000 00

cabsaa

2 Jimaa 9000 00 108,000 00

cabsaa

3 barreesa 9000 00 108,000

Basii waligala 324,000 00

 Karoora dhangala’a Maallaqa Callaa (Cash flow plan)

Ji’a 1.ffaa 2.ffaa 3.ffaa 4.ffaa 5.ffaa 6.ffaa 7.ffaa 8.ffaa 9.ffaa 10.ffaa 11.ffaa 12.ffaa

1. Qar. Harka irra jiru _ 550,925 701850 807,575 913,300 1019025 1,124,750 1,230,475 1,336,200 1,441,925 1547650 1653375

2.Qar. gurgurtavirra argamu 582545.45 582545.45 582545.45 582545.45 582545.45 582545.45 582545.45 582545.45 582545.45 582545.45 582545.
45

3. Galii biraa 516,000 -- _ _ _ _ _ _ _ _ _ _

Qarshii Galii ta’u

4. Qar. Waligala Galii ta’u 516,000 582,878.75 653257.53 1,358,500 1464225 1569950 1,675675 1,7801,400 1,887,125 1,992,850 2098575 2,204,30
0

5. Baasii Meeshaa kallattif 465416.67 465416.67 465416.67 465416.67 465416.67 465416.67 465416.67 465416.67 465416.67 465416.67 465416.67 465416.
67
(Direct material costs)

6. Baasii Humna kalattif 27,000 27,000 27,000 27,000 27,000 27,000 27,000 27,000 27,000 27,000 27,000 27,000

(direct Labour Costs)

Qarshii bahii ta’u

7. Baasii Kallatti hin ta’in(indirect costs) 19750 19750 19750 19750 19750 19750 19750 19750 19750 19750 19750 19750

8.Baasii Meeshaa dhaabbataa 3500 _

9. Baasuu jaffaktuu kuquu _ _

10. Baasii biraa

11. Baasii waligalaa 515.666,67 512166.67 512166.67 512166.67 512166.67 512166.67 512166.67 512166.67 512166.67 512166.67 512166.67 512166.
67

12. Dhuma ji’aa irraftti Qar. hafu 333.3 70712 141,090.86 211469.72 281,848.58 352227.44 422606.3 492985.16 563364 633742.88 704121.74 774,500
 15. IBSA Bu’aa fi kasaaraa kan Waggaa

Maqaa Dhaabbatichaa W/Nuradiin,Hamzaa fi Sharikoota

___________________________________________________________________________________

Bara 2008 irraa hanga 2009

Dimshaasha Gurgurtaa fi baasii Baayina Qarshii

Galii gurgurtaa irraa argamu Dimshaashan 6,408,000

Meeshaa gurgurta irraa deebii ta’ee hir’ifamu __

Galii qulqulluu ta’e gurgurtaa irraa argamu 5585,100

- Baasii omishaa /tajaajilaa kallattii (823,000)

- Baasii Kallattii ta’ee kan humnaa fi meeshaa dhabataa

- Baasii Kallattii ta’e kan meeshaa 4588500

- Galii qulqulluu hin ta’in (Gross profit) 2,022,600

- Baasii kallatti hin taane (211,500)

- Baasii humna hojjatootaa 324,000

- Baasii hir’ifama dulluma meeshaa dhaabbataa (depreciation cost)

- Baasii Bilbilaa, poostaa, 2500

- Baasii geejibaa 10000

- Baasii nyaata re’ee 102,000

- Baasii adda – addaa kan biro 25,000

- Galii baasii adda – addaa dura argamu 1,811,100

- Kafaltii dhala liqii 52,000

- Galii gibiraa dura argamu 00

- Baasii gibiraaf kafalamu %2 _

- Galii qulqulluu argamu 262,000

* Galiin qulquluu argamuu liqii intarpirayizichi fudhatee keessaa kan waggaa tokkoo kan
kaffaluu isa dandeessisu ta’u qaba.

16. Karoora kaapitaala ka’umsaaf barbaachiisu

Invostmeentii

 Iddoo bittaa fi Gurgurtaaf Qr. _____________

 Ijaarsa mana itti hojjatan “ _____________
 Mana hojiif ta’u mijjeessuu/ suphuu “ _____________
(kiraaf)

 Meeshaa dhaabbataa bituuf karoorfame

1._mizaana Qr. =3500

2.________________________ “ _______________

3.________________________ “ _______________

4. ________________________ “ _______________

5._________________________ “ ______________

Qar. Waligala Invastimeentiif =3500

Kaappitaala Hojiin Adeemsisaa

 Mi’a dheedhiif Qr. 465416.67

 Beeksisaaf (promotion) Qr. _______________________
 Baasii Mindaa Qr. 27,000__________________
 Kiraa Qr._______________________
 Geejiba Qr.833.33___________________
 Bishaan Qr. _______________________
 Baasii biraa Qr.19,750__________________

Baasii hojiin adeemsisa waligalaa Qr.

Dimshaasha Kaapitaala ka’umsaaf barbaachisu Qr. 516,000

Karoora Daldalaa Waldaa Intarpiraayizii

Itti gaafatamummaan isaa murtaa’e

 Karoora Daldalaa

1.Maqaa interpraayizii walda

2.Teessoo Isaa Zoonii Harargee Bahaa

Arradda_____________ Lakk. Manaa _____________________

3. Bifa interpraayizii Daldala re’ee fi holaa

4. Yeroon itti karoorfame (Bara karooraa 2014 hanga 2015

5. Interpraayizichi iddoo Omishaa (Gurgurtaa

Ni qaba Hin qabu

Yoo qabaate hangam akka ta’e _______________________________

Mana hojii Bali’inni isaa meetiraan ___________________________

Idoo hojii lafaa kaare meetira ________________________________

Idoon Omishaa ykn gurgurtaa kan qabu

Faayidaa (Bu’aan) isaa _______________________

Dhiibbaan inni qabu __________________________

6. Maqaa Abbootii qabeenyaa (Intarpraayizii)

 1.

2.

3.

4.

5.

Baayina Kaappitaalaa Ka’umsaaf Barbaachisu

Burqaan ka’umsa kaapitaala Baayinni Qarshii

 Kan Dhunfaa _500,00________________________

 Gargaarsaan _________________________
 Liqiidhan ________________
 Kan biraa _________________________

7. Karoora gurgurta kan waggaa

Lakk. Gosa meeshaa tajaajila Safartuu Baayina Gatii tokkoo Gatii Hundaa Ibsa
gurguramu

1 Tumaleesa Lakk 250 13,400 00 3,350,000 00

2 Re’ee salfatuu >> 200 6800 00 1360000 00

3 Re’ee xixiqoo >> 159 2900 00 461,100 00

4 Holaa Gabataa >> 150 9600 00 1,440,000 00

5 3261100

10
11

12

13

14

15

16

17

18

19

20

21

22

6522200

8. Meeshaalee Interpraayiziin qabu

Lakk. Gosa meeshaa Safartuu Baayina Gatii Gatii Ibsa

tokkoo Hundaa

1 Hin jiru

3
4

10

11

12

13

14

16

Dimishaasha
 9. Interpraayiziichi meeshaa bituuf karoorfate

Lakk. Gosa meeshaa fi Bara bitaa Safartuu Baayin Gatii tokkoo Gatii Hundaa Ibsa
a

10

11

12

12

Dimishaasha
 10. Meeshaa dheedhii waggaadhaf Intarpiraayizichaaf Barbaachisu (Direct material

costs)

Lakk. Gosa meeshaa Safartuu Baayina Gatii tokkoo Gatii Hundaa Ibsa

10

12

13

14

15

16
 17

18

10. Meeshaa dheedhii waggaadhaf Intarpiraayizichaaf Barbaachisu (Direct material

costs)

Lakk. Gosa meeshaa Safartuu Baayina Gatii Gatii Hundaa Ibsa

tokkoo

1 Tumaleesa Lakk 250 10000 2500,000 00

2 Re’ee salfatuu >> 200 4000 800,000 00

3 Re’ee xixiqoo >> 159 1500 238,500 00

4 Holaa Gabataa >> 150 7000 1,050,000 00

10

12

13

14

15

16

17
 18 4,588,500

11. Baasii hojiin Adeemsisaa kan waggaa (kan humnaa kan gurgurtaa, hir’ina

Dulluma meeshaa (Depreciation) Gibira … k.k.f (Indirect Costs)

Lakk. Gosa Baasii Baayina Baasii Ibsa

1 Geejiba 10,000 00

2 Nyaata (citaa) 70,000 00

3 furuskaa 25000 00

4 Bilbila 2500 00

5 sogidaa 7000 00

6 Basii adda addaa 25,000 00

7 Dhala liqii 60,000 00

10

11

12

13

14

15

16
 17 Dimshaasha 199,500 00

12. Karoora Oomishaa waggaa /Tajaajilaa (Production cost plan)

Lakk. Meeshaa Omishamuuf /Tajaajila Safatuu Baayina Basii tokkoo Basii Ibsa
kennamuf Karoorfame
hundaa

Lakk 250 10460 2,615,000 00

2 >> 200 4184 836,800 00

3 >> 159 1569 249,471 00

4 >> 150 7322 1,098,300 00

4799591
13. Hojjattoota Intarpiraayizichaaf Barbaachisu

Lakk. Maqaa Dandeettii fi Muuxannoo Gahee Kaffaltii

hojiif Barbaachisu
Hojii Baasii Kallattii ta’e

Kan ji’aa Kan Waggaa

1 Kan gurgurtaa fi bitaa rawatuu 3000 00 36,000 00

2 Kan nyaatas qopheesuu 3000 00 36,000 00

9
10

11

12

Basii waligala 72,000 00

 Karoora dhangala’a Maallaqa Callaa (Cash flow plan)

Ji’a 1.ffaa 2.ffaa 3.ffaa 4.ffaa 5.ffaa 6.ffaa 7.ffaa 8.ffaa 9.ffaa 10.ffaa 11.ffaa 12.ffaa

1. Qar. Harka irra jiru _ 550,925 701850 807,575 913,300 1019025 1,124,75 1,230,47 1,336,20 1,441,92 1547650 16533
0 5 0 5 75

2.Qar. gurgurtavirra argamu 550,925 550,925 550,925 550,925 550,925 550,925 550,925 550,925 550,925 550,925 550,925 550,92
Qarshii Galii ta’u

3. Galii biraa 400,000 -- _ _ _ _ _ _ _ _ _ _

4. Qar. Waligala Galii ta’u 950,925 1,101,850 1,252,775 1,358,50 1464225 1569950 1,675675 1,7801,4 1,887,12 1,992,85 2098575 2,204,
0 00 5 0 300

5. Baasii Meeshaa kallattif 382,375 382,375 382,375 382,375 382,375 382,375 382,375 382,375 382,375 382,375 382,375 382,37
5
(Direct material costs)

6. Baasii Humna kalattif 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000
Qarshii bahii ta’u

(direct Labour Costs)

7. Baasii Kallatti hin ta’in 11625 11,625 11,625 11625 11,625 11,625 11625 11625 11625 11625 11625 1162
5
(indirect costs)

8.Baasii Meeshaa dhaabbataa _ _

9. Baasuu jaffaktuu kuquu _ _ 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000
 10. Baasii biraa 5,200 5,200 5,200 5,200 5,200 5,200 5,200 5,200 5,200 5,200

11. Baasii waligalaa 400,000 400,000 445,200 445,200 445,200 445,200 445,20 445,20 445,20 445,20 445,20 445,2
0 0 0 0 0 00
9

12. Dhuma ji’aa irraftti Qar. hafu 550,925 701,850 807,575 913,300 1019025 112475 1230475 1,336,20 1,441,92 1,547,65 1,653,37 1,759,
0 0 5 0 5 100
 15. IBSA Bu’aa fi kasaaraa kan Waggaa

Maqaa Dhaabbatichaa W/Nuradiin,Hamzaa fi Sharikoota

___________________________________________________________________________________

Bara 2008 irraa hanga 2009

Dimshaasha Gurgurtaa fi baasii Baayina Qarshii

Galii gurgurtaa irraa argamu Dimshaashan 6,611,100

Meeshaa gurgurta irraa deebii ta’ee hir’ifamu __

Galii qulqulluu ta’e gurgurtaa irraa argamu 6,611,100

- Baasii omishaa /tajaajilaa kallattii (4,588,500)

- Baasii Kallattii ta’ee kan humnaa fi meeshaa dhabataa

- Baasii Kallattii ta’e kan meeshaa 4588500

- Galii qulqulluu hin ta’in (Gross profit) 2,022,600

- Baasii kallatti hin taane (211,500)

- Baasii humna hojjatootaa 72,000

- Baasii hir’ifama dulluma meeshaa dhaabbataa (depreciation cost)

- Baasii Bilbilaa, poostaa, 2500

- Baasii geejibaa 10000

- Baasii nyaata re’ee 102,000

- Baasii adda – addaa kan biro 25,000

- Galii baasii adda – addaa dura argamu 1,811,100

- Kafaltii dhala liqii 52,000

- Galii gibiraa dura argamu 1,759,100

- Baasii gibiraaf kafalamu %2 _

- Galii qulqulluu argamu 1,759,100

* Galiin qulquluu argamuu liqii intarpirayizichi fudhatee keessaa kan waggaa tokkoo kan kaffaluu
isa dandeessisu ta’u qaba.

16. Karoora kaapitaala ka’umsaaf barbaachiisu

Invostmeentii

 Iddoo bittaa fi Gurgurtaaf Qr. _____________

 Ijaarsa mana itti hojjatan “ _____________
 Mana hojiif ta’u mijjeessuu/ suphuu “ _____________
(kiraaf)

 Meeshaa dhaabbataa bituuf karoorfame

1._____________________ Qr. =

2.________________________ “ _______________

3.________________________ “ _______________

4. ________________________ “ _______________
 5._________________________ “ ______________

Qar. Waligala Invastimeentiif =_

Kaappitaala Hojiin Adeemsisaa

 Mi’a dheedhiif Qr. 382,375

 Beeksisaaf (promotion) Qr. _______________________
 Baasii Mindaa Qr. 6000__________________
 Kiraa Qr._______________________
 Geejiba Qr.833.33___________________
 Bishaan Qr. _______________________
 Baasii biraa Qr.10791.67__________________

Baasii hojiin adeemsisa waligalaa Qr.

Dimshaasha Kaapitaala ka’umsaaf barbaachisu Qr. 400,000