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cxrili 2 mogebazaralis angariSgeba (danaxarjebis fuqnciuri daniSnulebis mixedviT) cxrili 3 mogebazaralis angariSgeba (danaxarjTa elementebis mixedviT) 82 83
ogorc vxedavT, mogebazaralis angariSgebaSi mogebis ramdenime maCvenebli gamoiTvleba. axali cvlilebebiT, sawarmoebs SeuZliaT angariSgebaSi ar aCvenon saoperacio mogeba da pirdapir dasabegri mogeba gansazRvron.. mogebzaralis angariSgebaSi, rogorc adre aRvniSneT, asaxulia kapitalis fizikuri SenarCunebis koncefcia. romlis Tanaxmad mogeba Semosavlebsa da xarjebs Soris sxvaobis tolia. fuladi nakadebis angariSgeba mzaddeba mTavari wignis fuladi Tanxebis, debitorebis da kreditorebis angariSebis monacemebidan. es angariSgebac SeiZleba ori meTodiT Sedges. aRricxvis saerTaSoriso standartebis moTxovniT, sabaziso meTodia e.w. pirdapiri meTodi (ix: cxrili 4). es meTodi iZleva sawarmos fuladi nakadebis analizis saSualebas. fuladi nakadebis angariSgeba mzaddeba sakaso principiT. misi analizi sa- Sualebas iZleva Sefasdes, sawrmoSi realurad rogor moZraobs fuli da xom ar arsebobs fulis brunvis problemebi. SeiZleba aRmoCndes, rom sawarmos mogeba gaaCndes, magram ganicdides fuladi saxsrebis deficits, romlis Sefaseba xdeba swored fuladi nakadebis angariSgebis informaciis safuZvelze. rogorc ukve aRvniSneT, fuladi nakadebis angariSgeba SeiZleba momzaddes alternatiuli xerxiT _ arapirdapiri meTodiT. am meTodiT gansxvavebulia mxolod pirveli ganayofis momzadebis meTodi. kerZod, xdeba dasabegri mogebis koreqtireba arafuladi muxlebiT (rogoricaa, cveTis xarji, maragis danaklisi da sxva)) da arasaoperacio SemosavlebiTa da xarjebiT, ris Sedegadac miiReba _ mogeba sabrunav saSualebebSi cvlilebamde. koreqtirebisaTvis, dasabegr mogebas xarji emateba, Semosavlebi ki akldeba (ix: cxrili 5). miRebuli mogebis maCvenebeli fulad nakadebamde rom iqnes dayvanili, amisaTvis, mas unda gamoakldes debitoruli davalianebebis zrda buRaltruli balansiT,daematos momwodeblebTan davalianebebis naSTebis zrda da gamoakldes sasaqonlo materialuri maragebis naSTebis zrda. gadaxdili mogebis gadasaxadi, procentebi da dividendebi `saoperacio saqmianobis~ ganayofSi mewarmem unda aCvenos imitom rom, rogorc wesi, saimedo finansuri mdgomareobis pirobebSi, sawarmom es xarjebi ZiriTadi saqmianobidan miRebuli fuladi saxsrebiT unda dafaros. 84 85 cxrili 4 fuladi nakadebis angariSgeba (pirdapiri meTodiT)
Page 1 and 2: i z o l d a W i l a Z e finansuri a
Page 3 and 4: Sesavali nebismieri samarTlebrivi f
Page 5 and 6: icxvis ocdaaTamde standarti. masSi
Page 7 and 8: amrigad, buRaltruli aRricxvis stand
Page 9 and 10: ekonomikuri sargeblis Semcirebas. a
Page 11 and 12: arti pirvelad exeba sadazrvevo xelS
Page 13 and 14: zaralisa,romelic ukve aRiarebuli iy
Page 15 and 16: • komerciuli garigebebisa da sava
Page 17 and 18: lo samuSaoebis aRricxvis mTavari sa
Page 19 and 20: segmentis Semosavali aris iseTi Sem
Page 21 and 22: araformaluri praqtikis Secvla dauSv
Page 23 and 24: umaRles rangis xelmZRvanelobaSi igu
Page 25 and 26: nansuri angariSgeba, romelic wardge
Page 27 and 28: mxaris mier saxelSekrulebo SeTanxme
Page 29 and 30: grZelvadiani aqtivebi balansSi ar a
Page 31 and 32: ul iqnebs sainvesticio qonebis saxi
Page 33 and 34: struqturuli safuZvlebi ganmartavs,
Page 35 and 36: qmedebis anu sameurneo operacebis e
Page 37 and 38: li angariSi ras aRricxavs, gansxvav
Page 39 and 40: dividualur wignSi da kreditoruli da
Page 41: cxrili 1 .buRaltruli balansi 2008 3
Page 45 and 46: TxvevaSi, uaxloes sam weliwadSi, sa
Page 47: Problematical gueshons of fi naccia

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