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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sabalanso Rirebulebis tolia.<br />
Tavdapirvelad sawarmos moeTxoveboda gadavadebuli gadasaxadis<br />
aRricxva, gadavadebuli meTodis an valdebulebis<br />
meTodis mixedviT, romelic zogjer cnobilia mogebis an zaralis<br />
valdebulebis saxelwodebiT. gadasinjuli bass 12 – iT<br />
ikrZaleba gadavadebis meTodis gamoyeneba da moiTxoveba valdebulebis<br />
sxva meTodis gamoyeneba, romelsac balansis valdebulebis<br />
meTods uwodeben.<br />
mogebisa da zaralis angariSgebis valdebulebis meTodi<br />
fokusirebulia droiT sxvaobebze, xolo balansis valdebulebebi<br />
_droebiT sxvaobebze. droiTi sxvaoba aris dasabegr mogebasa<br />
da buRaltrul mogebas Soris sxvaoba, romelic warmoiSva<br />
erT periodSi da romlis ukugatareba xdeba Semdgom periodSi.<br />
droebiTi sxvaoba ki warmoadgens balansSi wardgenili aqtivis<br />
an valdebulebis sagadasaxado bazasa da mis sabalanso Rirebulebas<br />
Soris sxvaobas.<br />
vfiqrobT, seriozul gamartivebas moiTxovs mogebis gadasaxadis<br />
aRricxvis meTodika. aucileblobas ar unda warmoadgendes<br />
sagadsaxado da saarricxvo mogebis maCveneblebs<br />
Soris warmoqmnili gadaxris dayofa gamosaqviT da dasabegr<br />
sxvaobebad. aseTi modgomebi praqtikosebs xels uSlis aRricxvis<br />
mowesrigebasa da gamartivebaSi.<br />
Cverni azriT, mogebis gadasaxadis operaciebis aRricxvis<br />
meTodika SeiZleba Semdegnairad moewyos:<br />
davuSvaT, firmis saaRricxvo mogeba anu mogeba saaRricxvo<br />
standartebiT aRricxvis Sedegad 5 000 laria, xolo,<br />
sagadasaxado mogeba anu mogeba sagadasaxado kodeqsis<br />
moTxovnebis gaTvaliswinebiT 4 000 lari aRmoCnda.<br />
mocemul SemTxvevaSi, mogebis gadasaxadi saaRricxvo mogebidan<br />
750 lari (5 000is 15%), xolo , sagadasaxado mogebidan<br />
600 laria (4 000is 15%).<br />
gadasaxadis xarji aRiarebul unda iqnes saaRricxvo mogebidan,<br />
valdebuleba gadasaxadze _ sagadasaxado mogebidan:<br />
debeti _ saaRricxvo mogebis gadasaxadis xarji (9210) _ 750 lari<br />
krediti _ valdebulebamogebis gadasaxadze ( 3310) _ 600 lari<br />
krediti _ gadavadebuli sgadasaxado valdebuleba (4210) _150 lari<br />
Tuki, sagadasaxado mogeba iqneboda 6 000 lari, maSin:<br />
6 000is 15% = 900 lari.<br />
debeti _ saaRricxvo mogebis gadasaxadis xarji (9210) _ 750 lari<br />
debeti _ gadavadebuli sagdasaxado aqtivi (2340) _ 150 lari<br />
krditi _ valdebuleba mogebis gadasaxadze (3310) _ 900 lari<br />
momdevno wels, saaaRricxvo mogeba Tu iqneba 7 000 lari da<br />
sagadasaxado mogeba 7600 lari, maSin, Sedgeba Semdegi gatarebebi:<br />
debeti _ saaRricxvo mogebis gadasaxadis xarji (9210) _ 1 050 lari<br />
debeti _ gadavadebuli sagadasaxado aqtivi (2340) _ 90 lari<br />
krediti _ valdebuleba mogebis gadasaxadze (3310) _ 1 140 lari<br />
imavdroulad, radgan wina wels gadavadebuli valdebuleba<br />
iyo, romelic aRemateba mimdinare wlis gadavadebul<br />
aqtivs, Camoiwereba:<br />
debeti _ gadavadebuli sagadasaxado valdebuleba (4210) _ 90 lari<br />
krediti _ gadavadebuli sgadasaxado aqtivi (2340) _ 90 lari<br />
ase gagrZeldeba yovelwliurad. Cveni azriT, mogebis gadasaxadis<br />
aseTi meTodika ufro martivia da amasTan, gavlenas<br />
ar axdens biujetSi gadasaxdeli mogebis gadasaxadis sidideze.<br />
bass 14 _ angariSgebis wardgena segmentebis mixedviT<br />
_ Seexeba im sawarmoebs, romlebic awarmoeben produqcias da<br />
funqcionireben im geografiul areebSi, sadac arsebobs momgebianobis,<br />
ganviTarebis, perspeqtivebis gansxvavebuli SesaZleblobebi<br />
da riskebi. amitom, maT unda waradginon angariSgeba<br />
segmentebis mixedviT.<br />
standarti ganasxvavebs sameurneo da geografiul segmentebs.<br />
sameurneo segmenti aris sawarmos gansxvavebuli komponenti,<br />
romelic eweva sameurneo saqmianobas da aris riskebisa da<br />
Semosavlebis obieqti, romelic gansxvavdeba sxva sameurneo<br />
segmentis Semosavlisa da riskebisagan.<br />
geografiuli segmenti aris sawarmos gansxvavebuli komponenti,<br />
romelic awarmoebs produqcias an eweva momsaxurebas<br />
garkveul ekonomikur garemoSi da aris riskebisa da Semosavlebis<br />
obieqti, romelic gansxvavdeba sxva ekonomikur garemoSi<br />
moqmedi riskebisa da Semosavlebisagn.<br />
saangariSgebo segmenti aris sameurneo segmenti an geografiuli<br />
segmenti, romelic ganisazRvreba zemoT mocemuli<br />
ganmartebebis Sesabamisad da unda waradginos segmenturi informacia<br />
mocemuli standartis Sesabamisad. saangariSgebo segmentis<br />
mixedviT wardgenili unda iqnas finansuri angariSgebis<br />
sruli paketi.<br />
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