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cxrili 5 . fuladi nakadebis angariSgeba (fragmenti, arapirdapiri meTodiT) arapirdapiri meTodiT momzadebul angariSgebas `fuladi nakadebis Sesaxeb~ _ naklebi analizuri mniSvneloba aqvs. amitom mas mxolod arasruli saaRricxvo Canawerebis dros mimar- Taven. finansuri angariSgebis meoTxe komponentia `angariSgeba sakuTar kapitalSi cvlilebebis Sesaxeb~, romelic mTavri wignis angariSebis da fasiani qaRaldebis gmoSvebis analizuri monacemebis safuZvelze mzaddeba (ix: cxrili 6): rogorc ukve aRvniSneT, finansur angariSgebas didi analizuri mniSvneloba gaaCnia misi momxmareblebisaTvis. masSi gadmocemuli informaciis safuZvelze gamoirkveva sawarmos ara mxolod gadaxdisunarianobis, aramed, momgebianobis sxvadasxva maCveneblebic. ase magaliTad: aqtivebis momgebianoba = (dasabegri mogeba * 100) : aqtivebis jami = = 9 730 *100 : 116 640 = 8,3% maSasadame, mimdinare wels, yovel erT lar aqtivze miRebuli iqna 8,3% mogeba. moxdeba am maCveneblis Sedareba wina wlebis an saSualo dargobriv maCveneblebTan da gakeTseba Sesabamisi daskvnebi.SeiZleba momgebianobis maCveneblebi wmindamogebis maCveneblis safuZvelzec gamoiTvalos, rac ufro metad sainteresoa mesakuTreebisaTvis. Seiswavleba agreTve dividendi erT aqciaze, Semosavali erT aqciaze da a.S. aRsaniSnavia, rom, erTerTma ingliselma mecnierma eduard alTmanma, Seiswavla ra ramdenime aTeuli kompaniis finansuri mdgomareoba, romlebic gakotrdnen, SeimuSava sawarmos kreditunarianobis indeqsi (z), romlis minimaluri done2,675 unda iyos. z = 3,3 k 1 + 1,0 k 2 + 0,6 k 3 + 1,4 k 4 + 1,2 k 5 sadac, k 1 = mogeba %isa da gadasaxadis gadaxdamde / mTeli aqtivebi k 2 = amonagebi realizaciidan / mTeli aqtivebi k 3 = sakuTari kapitali (sabazro fasiT) / moziduli kapitali k 4 = dagrovili gaunawilebeli mogeba / mTeli aqtivebi k 5 = sakuTari sabrunavi saxsrebi / mTeli aqtivebi mocemuli indeqxi unda aRematebodes 2,675. am Sem- 86 87
TxvevaSi, uaxloes sam weliwadSi, sawarmos safrTxe ar emuqreba. winaaRmdeg SemTxvevaSi, mosalodenelia misi gakotreba da misi Tavidan acilebis mizniT aucilebelia xelmZRvanelobam Sesabamisi RonisZiebebi gaataros. finansuri angariSgebis axsna_ganmartebiT SeniSvnebSi sawarmom unda aCvenos saaRricxvo politika anu is xerxebi, daSvebebi da meTodebi, romelsac igi iyenebs aRricxvisa da finansuri angariSgebis momzadebis procesSi. agreTve, unda gaxsnas zogierTi informacia, rac angariSgebaSi gamoyofili ar aris. magaliTad, vadagadacilebuli debitoruli da krteditoruli davalianebebi da sxva. aseve, gadmocemuli unda iyos ZiriTadi finansuri koeficientebi da analizis ZiriTadi daskvnebi. 88 89 cxrili 6 angariSgeba sakuTar kapitalSi cvlilebebis Sesaxeb (larebSi)
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 and 42: cxrili 1 .buRaltruli balansi 2008 3
Page 43: ogorc vxedavT, mogebazaralis angari
Page 47: Problematical gueshons of fi naccia

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