sabirJo saqmis safuZvlebi
sabirJo saqmis safuZvlebi
sabirJo saqmis safuZvlebi
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ogorc ekonomikuri kategoria, fasian qaRaldebs droiTi,<br />
sivrcobrivi da sabazro maxasiaTeblebi aqvs:<br />
droiTi maxasiaTeblebi:<br />
ganxorcielebis vada (vadiani Tu uvado);<br />
warmoSoba (saidan iwyeba misi sawyisi fasi _ pirveladidan<br />
Tu meoreulidan).<br />
sivrcobrivi maxasiaTeblebi:<br />
• arsebobis forma (dokumenturi Tu aradokumenturi, e.w.<br />
Canawerebis saxiT);<br />
• erovnuli kuTvnileba (samamulo Tu ucxouri);<br />
• teritoriuli gavrcelebadoba (qveynis romel region-<br />
Sia gamoSvebuli da mimoqcevadi).<br />
sabazro maxasiaTeblebi:<br />
sabazro aqtivis tipi (saqoneli, fuli da sxv.);<br />
flobis forma (gapirovnebuli Tu warmdgenze);<br />
gamoSvebis forma (saemisio Tu individualuri);<br />
sakuTrebis forma (saxelmwifo, korporaciuli Tu<br />
kerZo piris);<br />
mimoqcevis xasiaTi (Tavisufali Tu SezRuduli);<br />
riskis xarisxi (maRali Tu dabali);<br />
Semosavlis arseboba (Semosavlebis gadaxdis formis<br />
arseboba an ararseboba) da sxv.<br />
ase rom, fasiani qaRaldebi mraval Tvisebas flobs: isini<br />
icvleba fulze, gamoiyeneba angariSsworebisaTvis, xdeba giraos<br />
sagani, gadaecema memkvidreobiT da a.S.<br />
Tavdapirvelad, yvela fasiani qaRaldi mxolod qaRaldis<br />
formiT mzaddeboda. aqedan warmoiSva misi dasaxeleba _<br />
qaRaldi, magram fasiani, rogorc qaRaldis fuli. misi<br />
Rirebuleba masze dafiqsirebuli cifriT an sabazro<br />
urTierTobiT ganisazRvreba.<br />
fasiani qaRaldebis (gansakuTrebiT aqciebisa da obligeciebis)<br />
raodenobis sakmaod didma masStabebma maTi aradokumenturi<br />
forma warmoSva, romelic saxelmwifo Tu komerciuli<br />
firmebis oficialur dokumentebsa da kompiuterul<br />
mexsierebaSi fiqsirdeba.<br />
msoflio praqtikaSi fasiani qaRaldebis klasifikacia mravali<br />
niSniT xdeba (nax. 3.3). kerZod:<br />
warmoebis xarisxis mixedviT _ ZiriTadi da warmoebuli.<br />
ZiriTadia is fasiani qaRaldebi, romelTa safuZvlad raime<br />
aqtivze (saqoneli, fuli, kapitali, qoneba, resursebi da<br />
sxv.) qonebrivi uflebebi miiCneva. Tavis mxriv, ZiriTadi fasia-<br />
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