winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
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erToblivi Semosavali ....................................................................................................................................... 62xelfasis saxiT miRebuli Semosavlebi ............................................................................................ 62ekonomikuri saqmianobiT miRebuli Semosavali .................................................................. 64sxva Semosavlebi ......................................................................................................................................................... 64saSemosavlo ga<strong>da</strong>saxadisgan gaTavisufleba .............................................................................. 65mogebis ga<strong>da</strong>saxadi ..................................................................................................................................... 69erToblivi Semosavali ........................................................................................................................................ 71mogebis ga<strong>da</strong>saxadisgan gaTavisufleba ............................................................................................. 72gamoqviTvebi <strong>da</strong> zarali saSemosavlo <strong>da</strong> mogebisga<strong>da</strong>saxadebisTvis ........................................................................................................................................ 73saamortizacio anaricxebi ............................................................................................................................. 74zarali .................................................................................................................................................................................... 78saerTaSoriso <strong>da</strong>begvra ........................................................................................................................ 79ga<strong>da</strong>saxadis <strong>da</strong>begvra ga<strong>da</strong>xdis wyarosTan ..................................................................... 79saga<strong>da</strong>saxado aRricxvis wesebi .................................................................................................... 80ga<strong>da</strong>saxadebis administrirebis wesebi ................................................................................ 88<strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadi..................................................................... 93savaldebulo registracia dRg-s ga<strong>da</strong>mxdelad ......................................................... 93nebayoflobiTi registracia dRg-s ga<strong>da</strong>mxdelad .................................................. 94ga<strong>da</strong>saxadisgan gaTavisufleba ...................................................................................................... 97nulovani ganakveTiT <strong>da</strong>begvra .................................................................................................. 101<strong>da</strong>sabegri operaciis dro ................................................................................................................. 103uku<strong>da</strong>begvra ........................................................................................................................................................ 105Sereuli operaciebi ............................................................................................................................... 106dRg-s CasaTvleli Tanxa .................................................................................................................... 106aqcizi ...................................................................................................................................................... 110aqcizisgan gaTavisufleba ............................................................................................................... 115deklaraciis wardgena ........................................................................................................................... 117sabaJo ga<strong>da</strong>saxadi ....................................................................................................................... 119sabaJo ga<strong>da</strong>saxadis ganakveTebi ................................................................................................. 119sabaJo ga<strong>da</strong>saxadisagan gaTavisufleba ............................................................................ 127socialuri ga<strong>da</strong>saxadi ......................................................................................................... 130socialuri ga<strong>da</strong>saxadisgan gaTavisufleba .................................................................. 131qonebis ga<strong>da</strong>saxadi .................................................................................................................... 133qonebis ga<strong>da</strong>saxadis ganakveTebi .............................................................................................. 1343
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