Huldar kasuwanci, wato Partnership a Turance, wata hanya ce ta gudanar da harkokin kasuwanci wadda mutane biyu ko fiye suke haɗa jari, ƙwarewa, lokaci, da tunani domin gudanar da kasuwanci tare. Wannan tsarin yana nufin cewa babu mutum guda da ke da cikakken iko ko alhakin kasuwancin, domin dukkan masu hannu a harkar suna da hakki da alhakin su a cikin riba da asarar da ake samu.
A taƙaice, Huldar kasuwanci tana nufin haɗin kai da haɗin gwiwar mutane da nufin samun ci gaba a harkar kasuwanci ta hanyar raba nauyin jari da alhakin gudanarwa. Wannan tsari ya samo asali tun zamanin da, musamman a kasuwancin Musulmai inda ake kafa huldar hadaka tsakanin mutane biyu ko fiye domin gudanar da ciniki bisa amana da gaskiya.
A cikin tsarin zamani, akwai nau’o’i daban-daban na hulɗar kasuwanci kamar:
General Partnership – dukkan abokan hulɗa suna da alhakin dukkan basussukan da kasuwanci ke da su.
Limited Partnership – wani ko wasu daga cikin abokan hulɗa suna da iyakantaccen alhaki bisa yawan kuɗin da suka saka.
Joint Venture – wato haɗin gwiwar lokaci ɗaya don yin wani aiki ko gina wani abu.
Table of Contents
Dalilan Da Yasa Ake Yin Huldar Kasuwanci
Mutane da yawa suna shiga irin wannan tsari saboda dalilai da dama, ciki har da:
Ƙarfafa Jari: Idan mutum guda ba shi da kuɗin da zai iya kafa babban kasuwanci, haɗin gwiwa yana ba shi damar haɗa kuɗi da wasu.
Haɗa Ƙwarewa da Ilimi: Kowane mutum yana da ƙwarewa daban — ɗaya zai iya kula da lissafi, wani kuma ya san hanyar kasuwa ko kwastomomi.
Sauƙin Gudanarwa: Lokacin da mutane da yawa suka haɗu, ayyukan kasuwanci suna tafiya da sauƙi saboda kowa yana da gudunmawar sa.
Raba Hadari da Alhaki: Idan kasuwanci ya yi nasara, kowa yana da riba; idan ya yi asara, kowa yana ɗaukar nauyin asarar bisa tsarin da aka amince da shi.
Misali na Ainihin Huldar Kasuwanci
Misali, Aliyu da Hassan sun yanke shawarar buɗe kasuwar sayar da kayayyakin abinci.
Aliyu yana da kuɗi ₦500,000 amma ba shi da lokaci sosai.
Hassan kuwa, ba shi da kuɗi mai yawa, amma yana da ilimin sarrafa kasuwa da ƙwarewar sayarwa.
Sun yarda cewa Aliyu zai bayar da kuɗi, yayin da Hassan zai gudanar da kasuwancin kullum. Sun kuma amince cewa ribar da za a samu za a raba ta kashi 60% ga Aliyu da 40% ga Hassan. Wannan tsari ya dace saboda kowane ɗayan su ya kawo gudunmawa — ɗaya ta kuɗi, ɗaya ta aiki.
Fa’idodin Huldar Kasuwanci
Haɗin Kai da Taimako: Mutane suna haɗa jari da ƙwarewa domin cimma burin kasuwanci.
Sauƙin Samun Kuɗi: Idan ana buƙatar ƙarin jari, abokan hulɗa za su iya ƙara kuɗi cikin sauƙi.
Raba Nauyin Aiki: Ayyukan kasuwanci ba su tsaya a kan mutum guda, wanda ke rage gajiya da saurin cimma nasara.
Ƙarfafa Dangantaka: Huldar kasuwanci tana haifar da dangantaka ta amana, taimako da ƙauna tsakanin abokan hulɗa.
Kalubalen Huldar Kasuwanci
Kamar yadda ake da fa’ida, akwai kuma wasu matsaloli da ake iya fuskanta:
Rashin fahimta ko jayayya kan raba riba.
Wani aboki na iya yin sakaci wanda zai iya jawo asarar ga kowa.
Idan babu rubutacciyar yarjejeniya, ana iya samun rikici a gaba.
Saboda haka, ya zama dole a rubuta cikakkiyar yarjejeniya da ta bayyana gudunmawar kowane ɓangare, tsarin raba riba da asara, da hanyoyin warware rikici.
Nau’o’in Hanyoyin Raba Riba ko Asara a Huldar Kasuwanci
Bayan kafa huldar kasuwanci, abu mafi muhimmanci shi ne yadda za a raba riba da asara tsakanin abokan hulɗa. Wannan lissafi ne da ake gudanarwa bisa tsari, adalci, da yarjejeniya. A ƙasa akwai manyan hanyoyin da ake amfani da su wajen raba riba da asara:
2.1 Raba Daidai (Equal Sharing)
A wannan hanya, dukkan abokan hulɗa suna raba ribar da asara cikin daidaito, ba tare da la’akari da yawan kuɗin da suka saka ba. Wannan tsarin ana amfani da shi idan dukkan abokan hulɗa sun bayar da gudunmawa ta hanya ɗaya, kamar aiki ko lokaci.
Misali:
Aisha da Rahma sun kafa kasuwanci na dinki, kowannensu ta bayar da ƙwarewa da lokaci kawai, ba tare da kuɗi ba.
Ribar da suka samu ita ce ₦200,000.
Saboda sun yi aiki daidai, za a raba ribar cikin daidaito:
Aisha = ₦100,000
Rahma = ₦100,000
Fa’ida:
Sauƙin lissafi da fahimta.
Yana ƙarfafa haɗin kai da aminci.
Rashin Fa’ida:
Idan ɗaya ya bayar da kuɗi fiye da ɗaya, zai iya ji ba a yi adalci ba.
2.2 Rabon Bisa Gudunmawar Kuɗi (Capital Ratio)
Wannan hanya tana da adalci sosai idan abokan hulɗa sun saka kuɗi da yawa daban-daban. Ana raba ribar bisa ga yawan kuɗin da kowane mutum ya saka a cikin kasuwanci.
Misali 1:
Ali ya saka ₦300,000
Bala ya saka ₦200,000
Ribar da aka samu ita ce ₦100,000
Jimillar Jari = ₦500,000
Ratio:
Ali = 300,000 ÷ 500,000 = 3/5
Bala = 200,000 ÷ 500,000 = 2/5
Rabon Riba:
Ali = 3/5 × ₦100,000 = ₦60,000
Bala = 2/5 × ₦100,000 = ₦40,000
Fa’ida:
Yana nuna adalci tsakanin abokan hulɗa bisa gudunmawar su.
Yana motsa mutane su saka kuɗi fiye domin samun riba mai yawa.
Rashin Fa’ida:
Wani da bai saka kuɗi da yawa ba amma yana aiki sosai zai iya jin an zalunce shi.
2.3 Rabon Bisa Kuɗi da Lokaci (Capital + Time)
Wannan tsarin ana amfani da shi idan abokan hulɗa sun saka kuɗi a lokuta daban-daban. Ana la’akari da yawan kuɗin da aka saka da kuma tsawon lokacin da aka yi amfani da shi.
Misali 2:
Musa ya saka ₦100,000 na tsawon wata 12.
Rukayya ta saka ₦100,000 na tsawon wata 6.
Ribar da aka samu ita ce ₦90,000.
Lissafi:
Musa = 100,000 × 12 = 1,200,000
Rukayya = 100,000 × 6 = 600,000
Jimilla = 1,800,000
Ratio:
Musa = 1,200,000 ÷ 1,800,000 = 2/3
Rukayya = 600,000 ÷ 1,800,000 = 1/3
Rabon Riba:
Musa = 2/3 × ₦90,000 = ₦60,000
Rukayya = 1/3 × ₦90,000 = ₦30,000
Fa’ida:
Yana la’akari da kuɗi da lokaci, wanda yake adalci sosai.
Yana motsa abokan hulɗa su saka kuɗi a wuri da wuri.
Rashin Fa’ida:
Zai iya zama da wahalar lissafi idan abokan hulɗa da yawa ne
2.4 Rabon Bisa Yarjejeniya (Agreed Ratio)
A wasu lokuta, abokan hulɗa sukan cimma matsaya tun farko cewa za a raba riba da asara cikin wani kashi na musamman. Wannan yarjejeniya ce da ake rubutawa kafin a fara kasuwanci.
Misali 3:
Fatima da Kabiru sun amince cewa ribar kasuwancin su za a raba ta kashi 70% ga Fatima da 30% ga Kabiru.
Idan ribar da aka samu ita ce ₦150,000:
Fatima = 70% × ₦150,000 = ₦105,000
Kabiru = 30% × ₦150,000 = ₦45,000
Fa’ida:
Sauƙi da fahimta.
Kowa ya san rabonsa tun kafin a fara.
Rashin Fa’ida:
Idan yarjejeniya ba ta adalci ba, tana iya jawo rikici daga baya.
Karanta:
Talla: Muhimmancin Talla da Kuma Gudummuwar da ta ke ba Kasuwanci
Rabon Asara (Loss Sharing)
A cikin harkar kasuwanci, kamar yadda ake samun riba, haka ma ake iya fuskantar asara (loss). Asara tana faruwa ne idan kuɗin da aka kashe ya fi kuɗin da aka samu daga kasuwanci. Wannan yana nufin cewa kasuwanci bai kawo riba ba, ko kuma ya tafi a banza. A tsarin huldar kasuwanci (partnership), raba asara yana da muhimmanci kamar yadda ake raba riba, domin yana tabbatar da adalci tsakanin abokan hulɗa.
Ma’anar Rabon Asara
Rabon asara yana nufin yadda ake raba hasarar da kasuwanci ya yi tsakanin abokan hulɗa bisa gudunmawar su ko yarjejeniya. Idan kasuwanci ya samu riba ana raba ta bisa kashi, haka nan idan an yi asara, za a yi amfani da irin wannan tsari domin raba nauyin da ya fado kan kasuwancin.
Muhimmancin Rabon Asara
Taimaka wajen tabbatar da adalci: Kowane abokin hulɗa zai ɗauki alhakin ɓangaren asarar da ya dace da gudunmawarsa.
Karfafa gaskiya: Idan aka san cewa asara za ta shafi kowa bisa tsarin da aka amince da shi, za a guji yin sakaci.
Taimaka wajen kiyaye haɗin kai: Idan aka raba asara cikin adalci, babu wanda zai ji an zalunce shi.
Hanyoyin Rabon Asara
Akwai hanyoyi guda hudu da ake amfani da su wajen raba asara, kamar yadda ake raba riba:
Raba daidai (Equal Sharing)
Rabon bisa gudunmawar kuɗi (Capital Ratio)
Rabon bisa kuɗi da lokaci (Capital + Time)
Rabon bisa yarjejeniya (Agreed Ratio)
1. Raba Asara Daidai (Equal Sharing)
Wannan hanya tana nufin cewa dukkan abokan hulɗa za su ɗauki nauyin asarar cikin daidaito, ko da kuwa yawan kuɗin da suka saka ya bambanta.
Misali:
Amina da Halima sun kafa huldar kasuwanci wajen sayar da kayan ado.
Amina ta saka ₦150,000, Halima kuma ta saka ₦100,000.
Bayan shekara ɗaya, kasuwancin ya yi asara ₦100,000.
Saboda sun amince cewa za su raba komai daidai, to:
Amina = ₦50,000
Halima = ₦50,000
Fa’ida:
Sauƙi da fahimta.
Kowa yana ɗaukar nauyin daidai.
Rashin Fa’ida:
Ba ya nuna bambancin gudunmawar kuɗi.
2. Rabon Asara Bisa Gudunmawar Kuɗi (Capital Ratio)
Wannan tsari shi ne mafi yawan amfani a harkokin kasuwanci. Ana raba asara bisa yawan kuɗin da kowane aboki ya saka.
Misali:
Musa ya saka ₦200,000
Zainabu ta saka ₦100,000
Asarar kasuwancin = ₦90,000
Jimillar Jari = ₦300,000
Ratio:
Musa = 200,000 ÷ 300,000 = 2/3
Zainabu = 100,000 ÷ 300,000 = 1/3
Rabon Asara:
Musa = 2/3 × ₦90,000 = ₦60,000
Zainabu = 1/3 × ₦90,000 = ₦30,000
Fa’ida:
Yana nuna adalci bisa jari.
Kowa ya ɗauki alhakin jarinsa.
3. Rabon Asara Bisa Kuɗi da Lokaci (Capital + Time)
A wannan tsari, ana lissafin asara bisa yawan kuɗin da aka saka da tsawon lokacin da aka yi amfani da su.
Misali:
Haruna ya saka ₦100,000 na tsawon wata 12
Fatima ta saka ₦100,000 na tsawon wata 6
Asarar kasuwancin ita ce ₦60,000
Lissafi:
Haruna = 100,000 × 12 = 1,200,000
Fatima = 100,000 × 6 = 600,000
Jimilla = 1,800,000
Ratio:
Haruna = 1,200,000 ÷ 1,800,000 = 2/3
Fatima = 600,000 ÷ 1,800,000 = 1/3
Rabon Asara:
Haruna = 2/3 × ₦60,000 = ₦40,000
Fatima = 1/3 × ₦60,000 = ₦20,000
4. Rabon Asara Bisa Yarjejeniya (Agreed Ratio)
Wani lokaci, abokan hulɗa na iya amincewa cewa idan asara ta faru, za a raba ta bisa wani kashi da suka tsara tun farko.
Misali:
Kabiru da Maryam sun yarda cewa za su raba asara bisa kashi 70% da 30%.
Asarar kasuwancin ita ce ₦100,000.
Kabiru = 70% × ₦100,000 = ₦70,000
Maryam = 30% × ₦100,000 = ₦30,000
Wannan tsari yana da amfani saboda yana rage jayayya, domin an riga an cimma matsaya tun farko.
Abubuwan Da Ake Dubawa Lokacin Rabon Riba ko Asara
Raba riba da asara ba kawai lissafi bane. Akwai wasu abubuwan da ake la’akari da su domin tabbatar da gaskiya da adalci. Wadannan abubuwa suna taimaka wajen fahimtar yadda kowane abokin hulɗa zai sami nasu kashi bisa yanayin kasuwanci.
1. Lokacin Da Kowane Aboki Ya Shiga Kasuwanci
Idan wani aboki ya shiga kasuwanci bayan an fara, to ribar sa ko asarar sa ba za ta zama cikakkiya ba. Ana duba watanni ko shekarun da ya shafe yana cikin kasuwancin kafin a lissafa nasu rabon.
Misali:
Salisu ya fara kasuwanci a watan Janairu.
Habiba ta shiga a watan Yuli (wato bayan watanni 6).
Ribar shekara ita ce ₦240,000.
Idan an raba ribar bisa lokaci:
Salisu = 12 watanni
Habiba = 6 watanni
Ratio = 12:6 = 2:1
Rabon Riba:
Salisu = 2/3 × ₦240,000 = ₦160,000
Habiba = 1/3 × ₦240,000 = ₦80,000
2. Abokin Hulɗa Mai Aiki
A wasu lokuta, wani abokin hulɗa na iya ba da lokaci da ƙoƙari sosai wajen gudanar da kasuwancin fiye da sauran abokan. A irin wannan hali, ana iya ba shi albashi ko ƙarin kaso kafin a raba riba.
Misali:
Hassan yana kula da kasuwa kullum yayin da Umar ke da jari kawai.
Sun amince cewa Hassan zai karɓi albashi ₦50,000 a kowane wata kafin a raba riba.
Ribar shekara = ₦600,000
Albashin Hassan = ₦50,000 × 12 = ₦600,000
Saboda haka, ribar da za a raba = ₦600,000 – ₦600,000 = ₦0.
Wannan yana nufin albashin Hassan ne ya gama ribar, kuma Umar ba zai sami riba ba a wannan shekara.
3. Gudunmawar Kaya ko Kadarori
Wani lokaci, abokin hulɗa yana iya bayar da kaya (goods) ko kadarori (assets) maimakon kuɗi. A irin wannan yanayi, za a ƙiyasta darajar kayan a matsayin jari.
Misali:
Aisha ta bayar da injin nika mai darajar ₦150,000,
Amiru kuma ya bayar da kuɗi ₦150,000.
Jimillar jari = ₦300,000.
A wannan yanayi, ribar ko asarar za a raba bisa wannan jimilla saboda gudunmawar su ta daidaita.
4. Yarjejeniyar Rubuce
Rubutacciyar yarjejeniya tana da matuƙar muhimmanci domin ta fayyace:
yawan kuɗin da kowane aboki ya saka,
rabon riba da asara,
yadda za a warware rikici,
lokacin cire jari ko ƙara jari,
da sauran ka’idojin kasuwanci.
Idan ba a rubuta yarjejeniya ba, akwai yiwuwar samun rikici da rashin fahimta a gaba.
5. Yanayin Kasuwa da Ci Gaban Shekara
Lokacin da kasuwanci ke fuskantar sauye-sauye, kamar hauhawar farashi (inflation) ko koma baya, ya kamata a sake duba yarjejeniyar riba da asara domin daidaita gaskiya.
Tsarin Lissafi (Formula) na Rabon Riba da Asara
Domin gudanar da lissafin rabon riba da asara cikin sauƙi, ana amfani da ƙa’ida mai sauƙin fahimta.
Misali Na Ainihi:
Fatima da Kabiru sun kafa huldar kasuwanci.
Fatima ta saka ₦300,000
Kabiru ya saka ₦200,000
Ribar shekara ita ce ₦250,000
Lissafi:
Jimillar jari = ₦300,000 + ₦200,000 = ₦500,000
Ratio:
Fatima = 300,000 ÷ 500,000 = 3/5
Kabiru = 200,000 ÷ 500,000 = 2/5
Rabon Riba:
Fatima = 3/5 × ₦250,000 = ₦150,000
Kabiru = 2/5 × ₦250,000 = ₦100,000
Idan kasuwancin ya yi asara ₦100,000, to:
Fatima = 3/5 × ₦100,000 = ₦60,000
Kabiru = 2/5 × ₦100,000 = ₦40,000
Wannan tsarin yana tabbatar da adalci da gaskiya ga kowa.
Amfanin Amfani da Tsarin Lissafi
Yana sauƙaƙa lissafi da tabbatar da gaskiya.
Yana rage jayayya tsakanin abokan hulɗa.
Yana ba da damar auna gudunmawar kowane aboki cikin sauƙi.
Kammalawa
A ƙarshe, raba riba da asara a huldar kasuwanci ba kawai batun lissafi bane, har ila yau yana da nasaba da amana, fahimta, da kyakkyawar niyya tsakanin abokan hulɗa. Duk kasuwancin da ke tafiya bisa gaskiya da rubutacciyar yarjejeniya, yana da damar samun ci gaba da dogon lokaci.
A tsarin kasuwanci na zamani, mutane da yawa suna shiga haɗin gwiwa ba tare da cikakken lissafi ko tsari ba. Wannan yana jawo matsaloli irin su rashin gaskiya, jayayya, ko ma rushewar kasuwanci. Don haka, ya zama wajibi a rubuta cikakkiyar yarjejeniya, a fayyace rabon riba da asara, kuma a yi amfani da tsarin lissafi da aka bayyana a sama.
Haka kuma, huldar kasuwanci tana da daraja a addinin Musulunci, domin tana ƙarfafa taimakon juna da amana. Annabi Muhammad (SAW) kansa ya yi huldar kasuwanci tun kafin aiko shi da manzanci, kuma ya nuna cewa adalci da gaskiya su ne ginshiƙai na nasarar kasuwanci.
Idan aka yi kasuwanci cikin gaskiya, aka raba riba da asara yadda ya dace, ba kawai riba ake samu ba — ana samun albarka, zaman lafiya, da amana tsakanin mutane.
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- IBRAHIM BUHARI Shahararren marubuci ne game da sana'oi, Digital Skills da sauransu shine kuma shugaban kamfanin HS Global Wato Shugaba a Wannan Website ta Hausawa Site
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