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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icxvam Seqmnas saimedo da srulyofili informacia, rogorc<br />
SigniT, biznesis marTvisa da kontrolis ganxorcielebisaTvis,<br />
ise misi gare momxmareblebisaTvis, saWiro gadawyvetilebebis<br />
misaRebad.<br />
amrigad, buRaltruli aRricxva warmoadgens firmebis<br />
sameurneo-safinanso saqminaobis Sedegebis amsaxvel sainformacio<br />
sistemas. igi informacias amzadebs sawarmos Sida da gare<br />
angariSgebis saxiT.<br />
miuxedavad imisa, rom buRaltruli aRricxvis sistema finansuri<br />
da mmarTvelobiTi aRricxvis qvesistemebs moicavs, isini<br />
erTmaneTTan organul kavSirSia da amitom SeiZleba msjeloba<br />
buRaltruli aRricxvis, rogorc mecnierebis sagnis Sesaxeb.<br />
mas Semdeg, rac italielma mecnierma luka paCiolma ormagi (anu<br />
digrafiuli) Caweris meTodi SeimuSava (1494 w.), buRaltruli<br />
aRricxva ekonomikur mecnierebaTa erTerT dargad iTvleba.<br />
imisaTvis, rom buRaltruli aRricxvis seqtorma SeZlos rogorc<br />
Sida, aseve gare momxmareblebisaTvis waradginos sawarmoSi<br />
arsebuli resursebis da maTi gamoyenebis anlizuri da<br />
sinTezuri finansur-ekonomikuri suraTi,igi sxvadasxva saaRricxvo<br />
xerxs iyenebs.<br />
buRaltruli aRricxvis xerxebis (anu wesebis) erToblioba<br />
warmoadgens aRricxvis meTods. buRaltruli aRricxvis meTodi<br />
rva xerxs anu oTx wyil elements moicavs. buRaltruli aRricxvis<br />
xerxebia:<br />
I. dokumentacia da inventarizacia;<br />
II. Sefaseba da kalkulacia;<br />
III. anagariSebi da ormagi aRricxva;<br />
IV. sacdeli balansi da angariSgeba.<br />
buRaltruli aRricxvis mizania uzrunvelyos maRali saimedoobis<br />
mqone informaciis momzadeba, romelze dayrdnobiTac<br />
miRebul unda iqnes safinanso-ekonomikuri xasiaTis esa Tu is<br />
gadawyvetileba biznesis samyaroSi, Sesabamisad, buRaltruli<br />
aRricxva dokumentebs anu werilobiT mtkicebulebebs unda<br />
eyrdnobodes. aqedan gamomdinare, aranairi safinanso-sameurneo<br />
operaciis aRricxva ar SeiZleba, Tu masze saTanado dokumenti<br />
gaformebuli araa. winaaRmdeg SemTxvevaSi, aRricxuli<br />
operacia ukanonod iTvleba. dokumenti aris informaciis pirveli<br />
sacavi. masSi pirvelad fiqsirdeba yvela momxdari faqti da<br />
movlena, romelsac Semdeg buRaltruli aRricxva eyrdnoba.<br />
yoveli sameurneo operaciis saTanado dokumentiT gaformebas<br />
dokumentacia ewodeba.<br />
amrigad, aRricxvaSi dokumentaciis xerxis gamoyeneba<br />
aucilebelia obieqturi da samarTliani informaciis mosamzadeblad,<br />
romelic misi momxmareblebisaTvis Rirebuli iqneba<br />
swori gadawyvetilebebis misaRebad.<br />
saaRricxvo monacemebi zogjer sinamdviles ar Seesabameba.<br />
amis mizezi SeiZleba iyos pirvelad dokumentebSi arasworad gakeTebuli<br />
gaangariSebebi, saaRricxvo CanawerebSi momxdari Secdomebi<br />
an TaRliTobiT gamowveuli danaklisebi. amitom saWiro<br />
xdeba saaRricxvo Canawerebis SesabamisobaSi moyvana faqtobriv<br />
mdgomareobasTan. am mizniT inventarizaciis xerxi gamoiyeneba,<br />
romelic gulisxmobs faqtobrivi mdgomareobis aRweras sawarmoSi<br />
sagangebod gamoyofili komisiis mier.<br />
aRricxvis Semdegi xerxia - Sefaseba, romelic aucilebelia<br />
gansxvavebul naturalur da SromiTi erTeulebSi gamoxatuli<br />
aqtivebis, valdebulebebis, sakuTari kapitalis, Semosavlebisa<br />
da xarjebis fulad formaSi gadayvanis, ganzogadebisa da finansuri<br />
Sedgebis gansazRvris mizniT. RirebulebiTi Sefasebis<br />
ZiriTadi saxeobebia TviTRirebuleba da fasi. RirebulebiTi<br />
Sefasebis sxva danarCeni saxeobebi, Cveni azriT, SeiZleba am ori<br />
ZiriTadiSefasebis interpretaciebad CaiTvalos, rogoricaa:<br />
pirvandeli Rirebuleba, narCeni Rirebuleba, salikvidacio<br />
Rirebuleba, momavali an diskontirebuli Rirebuleba, faqtobrivi<br />
an gegmuri TviTRirebuleba, mimdinare an gegmuri fasi da<br />
a.S.<br />
kalkulacia warmoadgens damzadebuli calkeuli saxeobis<br />
produqciis an gaweuli momsaxurebis erTeulis TviTRirebulebis<br />
gamoTvlis xerxs. rogorc wesi, produqciis TviTRirebuleba<br />
sxvadasxva saxeobis danaxarjebisagan Sedgeba. danaxarjebis<br />
efeqtiani kontrolisa da marTvis mizniT, aucilebelia<br />
materialuri da SromiTi danaxarjebis identifikacia produqciis<br />
erTelze. swored kalkulaciis wesebis daxmarebiT gamoiTvleba<br />
damTavrebuli da daumTavrebeli produqciis TviTRirebuleba<br />
danaxarjTa saxeebis mixedviT. kalkulaciis meTodebi<br />
saSualebas iZleva mewarmem zustad icodes ra saxeobisa da ra<br />
raodenobis resursebi ixarjeba ama Tu im produqciis damzadebaze<br />
an gaweul momsaxurebaze, raTa dagegmos realuri fasebi<br />
da misaRebi mogeba, agreTve, SeimuSaos mogebis gadidebis<br />
RonisZiebebi.<br />
nebismieri sawarmos ekonomikuri saqmianoba calkeuli<br />
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