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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cxrili 1<br />
.buRaltruli balansi 2008 31.12. (lari)<br />
buRaltrul balansSi asaxulia kapitalis finansuri Senar-<br />
Cunebis koncefcia. kapitalis finansuri SenarCunebis koncefciis<br />
mixedviT, mogebis aRiareba xdeba maSin, rodesac wminda<br />
aqtivebis fuladi Rirebuleba saangariSgebo periodis bolos,<br />
aRemateba wminda aqtivebis fulad Rirebulebas periodis dasawyisSi,<br />
kapitalis yovelgvari damatebiTi Senatanebisa da<br />
gadanawilebis gamoqviTvis Semdeg.saerTod, kapitali iTvleba<br />
SenarCunebulad, Tu periodis bolos iqneba igive kapitali, rac<br />
periodis dasawyisSi iyo.<br />
motanili pirobiTi magaliTis mixedviT, balansis monacembis<br />
safuZvelze e.i. finansuri SenarCunebis koncefciis Tnaxmad:<br />
mogeba = (78 310 - 62 780) - 10 000 = 5 530 l<br />
mogebis miRebul sidides Tu davumatebT daricxul dividends<br />
( 1200 ) d mogebis gadasaxads (3 000 ), miviRebT dasabegri<br />
mogebis sidides 9 750 lars. maSasadame, kapitalis SenarCunebis<br />
orive koncefcia urTierTkavSirSia da erTmaneTisagan damoukideblad<br />
ar aseboben.<br />
rogorc cnobilia, mogebazaralis angariSgeba dgeba daricxvis<br />
principiT da SeiZleba ori meTodiT momzaddes: danaxarjTa<br />
funqciuri daniSnulebisa da danaxarjTa elementebis mixedviT.<br />
funqciuri daniSnulebis mixedviT danaxarjebis dajgufeba<br />
xdeba maTi xarjvis miznobriobis mixedviT (ix: cxrili 2). aseTi<br />
midgoma gamoiyeneba momsaxurebis sferos sawarmoebSi. xolo,<br />
danaxarjebis ekonomikuri elementebis mixedviT mogeba-zaralis<br />
angariSgeba unda moamzados mrewvelobis, soflis meurneobisa<br />
da mSeneblobis seqtoris sawarmoebma (ix: cxrili 3). Tu<br />
mocemuli seqtoris sawarmoebi mogeba-zaralis angariSgebas<br />
danaxarjTa funqciuri daniSnulebsi mixedviT moamzadeben,<br />
maSin axsna-ganmartebiT SeniSnvnebSi mainc aunda aCvenon danaxarjTa<br />
elementebi, radgan es informacia aucilebelia makro<br />
doneze, qveynis mTliani Sida produqtis gamoTvlisaTvis.<br />
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