i z o l d a W i l a Z e
i z o l d a W i l a Z e
i z o l d a W i l a Z e
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lo samuSaoebis aRricxvis mTavari sakiTxia am samuSaoebidan<br />
miRebuli amonagebisa da gaweuli danaxarjebis ganawileba im<br />
periodebze, romelTa ganmavlobaSi xorcieldeba mSenebloba.<br />
mocemul standarts safuZvlad udevs finansuri angariSgebis<br />
momzadebisa da wardgenis struqturul safuZvlebSi mocemuli<br />
moTxovnebi.<br />
standartis miznebidan gamomdinare samSeneblo kontraqtebi<br />
moicavs:<br />
a. kontraqtebs romlebic gulisxmobs aqtivis mSeneblobas-<br />
Tan pirdapir dakavSirebul momsaxurebas, mag: arqiteqtorebisa<br />
da proeqtebis menejerebis momsaxurebas;<br />
b. kontraqtebs aqtivebis demontaJisa da restavraciis Sesaxeb,<br />
agreTve aqtivebis ganadgurebisa da axlis Sedegad dazaralebuli<br />
garemos aRdgenaze.<br />
samSeneblo kontraqti SesaZloa gulisxmobdes erTi romelime<br />
saxis aqtivis Seqmnas, rogoricaa: Senoba, xidi, gza, jebiri,<br />
milsadeni, gvirabi, gemi.<br />
Tu SesaZlebelia samSeneblo kontraqtebis saimedod Sefaseba,<br />
samSeneblo kontraqtebTan dakavSirebuli amonagebi da danaxarjebi<br />
aRiarebuli unda iqnas balansis Sedgenis TariRisaTvis,<br />
sakontraqto samuSaoebis Sesrulebis stadiis mixedviT.<br />
Tu mosalodnelia, rom saerTo sakontraqto danaxarjebi<br />
gadaaWarbebs saerTo amonagebs, mosalodneli zarali dauyovnebliv<br />
unda aRiardes xarjis saxiT.<br />
yoveli saangariSgebo periodis bolos aRiarebuli unda iqnas<br />
sakontraqto amonagebi, danaxarjebi da Sualeduri mogeba<br />
procentuli Sesrulebis meTodis mixedviT, romelic unda<br />
aisaxos mogeba zaralis angariSgebaSi.<br />
finansuri angariSgebis ganmartebiT SeniSvnebSi aisaxeba<br />
Semdegi informacia: daumTavrebeli kontraqtebis Sesrulebis<br />
stadia, mocemuli droisaTvis gaweuli mTliani Tanxa, aRiarebuli<br />
mogebis Tanxebi, miRebuli avansebi da SeCerebuli Tanxebi.<br />
bass12_mogebidan gadasaxadebi _moiTxovs rom sawarmom<br />
sameurneo operaciebisa da sxva movlenebis sagadasaxado dabegvris<br />
Sedegebi iseve unda asaxos rogorc TviT sameurneo<br />
operaciebi. amgvarad, rogorc ki romelime sameurneo operacia<br />
asaxuli iqneba mogeba_zaralis angariSgebaSi, maSinve unda<br />
moxdes Sesabamisi sagadasaxado dabegvris Sedegebis aRiareba<br />
mogeba-zaralSi.<br />
mogebidan gadasaxadebSi igulisxmeba yvela adgilobrivi Tu<br />
ucxouri gadasaxadebi romlebic gamoiTvleba sagadasaxado<br />
mogebis safuZvelze. mogebidan gadasaxadebi moicavs agreTve<br />
iseTi tipis gadasaxadebs rogoricaa Svilobili da mekavSire<br />
sawarmoebisagan dakavebuli gadasaxadebi.<br />
saaRricxvo mogeba aris saanariSgebo periodis wminda mogebis<br />
an zaralis Tanxa sagadasaxado xarjis gamoqviTvamde.<br />
sagadasaxado mogeba aris Sesabamisi sagadasaxado kanonmdeblobis<br />
wesebiT gansazRvruli saangariSgebo periodis mogeba<br />
(zarali) , romlis mixedviTac xdeba gadasaxadis gadaxda (an dabruneba).<br />
gadvadebuli sagadasaxado valdebuleba aris dasabegri<br />
droebiTi sxvaobiT gamowveuli, momaval saangariSgebo periodebSi<br />
gadasaxdeli mogebidan gadasaxadis Tanxa.<br />
gadavadebuli sagadasaxado aqtivebi aris mogebidan gadasaxadebis<br />
Tanxa romelic unda aRdges momaval saangariSebo<br />
periodSi.<br />
droebiT sxvaobas uwodeben balansSi wardgenili aqtivis an<br />
valdebulebis sabalanso Rirebulebasa da mis sagadasaxado bazas<br />
Soris gansxvavebis Tanxas.<br />
droebiTi sxvaoba SiZleba iyos dasabegri an gamosaqviTi.<br />
dasabegri droebiTi sxvaoba unda daematos momaval saangariSgebo<br />
periodebSi sagadasaxado mogebis (an sagadasaxado<br />
zaralis) Tanxas, rodesac aqtivis an valdebulebis sabalanso<br />
Rirebulebis amoReba an da dafarva moxdeba.<br />
gamosaqviTi droebiTi sxvaoba, romelic momaval saangariSgebo<br />
periodSi unda gamoiqviTos sagadasaxado mogebis (sagadasaxado<br />
zaralis) Tanxidan, rodesac aqtivis an valdebulebis<br />
sabalanso Rirebulebis amoReba an dafarva moxdeba.<br />
aqtivis an valdebuleis sagadasaxado bazas uwodeben im<br />
Tanxas, romelic gamoiyeneba mocemuli aqtivis an valdebulebis<br />
sagadasaxadi miznebisaTvis.<br />
sagadasaxado xarji (sagadasaxado Semosavali) Sedgeba mimdinare<br />
sagadasaxado xarjisa (mimdinare sagadasaxado Semosavlisa)<br />
da gadavadebuli sagadasaxado xarjisagan (gadavadebuli<br />
sagadasaxado Semosavlisagan).<br />
aqtivis sagadasaxado baza aris is Tanxa, romelic sagadasaxado<br />
miznebisaTvis gamoiqviTeba dasabegri ekonomiuri<br />
sargeblidan da sawarmo miiRebs am aqtivis sabalanso Rirebulebis<br />
dabrunebis Semdeg. Tu aRniSnuli ekonomiuri sargebeli<br />
ar iqneba dasabegri, maSin aqtivis sagadasaxado baza misi<br />
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