winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
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ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia srulad aRricxos missaqmianobasTan <strong>da</strong>kavSirebuli yvela operacia, raTa garantirebuli iyoskontroli maT <strong>da</strong>wyebaze, mimdinareobasa <strong>da</strong> <strong>da</strong>srulebaze. amasTan,aRricxvis pirvelad dokumentebSi srulad <strong>da</strong> garkveviT un<strong>da</strong> iyosasaxuli sameurneo operaciis Sinaarsi, sagani, Tanxa, sameurneooperaciaSi monawile mxareebis <strong>da</strong>saxeleba. ekonomikuri saqmianobisaTvisqveynis SigniT saqonlis miwodebis SemTxvevaSi (gar<strong>da</strong> specialuri dRg-sangariS-faqturebis mixedviT ganxorcielebuli miwodebisa, romlebicmoicavs zednadebiT gaTvaliswinebul rekvizitebs) savaldebuloasasaqonlo zednadebi gamoiweros saqarTvelos finansTa ministris mier<strong>da</strong>dgenili formiTa <strong>da</strong> wesiT (ix. finansTa ministris brZaneba # 86),romlis gareSe akrZalulia saqonlis transportireba, Senaxva <strong>da</strong>realizacia.<strong>da</strong>sabegri Semosavali (mogeba) un<strong>da</strong> ganisazRvros imave meTodiT,romelsac ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli iyenebs buRaltruli aRricxvisTvis.amasTan, Semosavlis (mogebis) koreqtireba xdeba mxolod saga<strong>da</strong>saxadokodeqsis moTxovnebis Sesabamisad. Tu kodeqsiT gaTvaliswinebuligamoqviTvebis mixedviT ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis buRaltruliaRricxvis monacemebi <strong>da</strong> <strong>da</strong>dgenili zRvruli normebi gansxvavdebaerTmaneTisagan, maSin <strong>da</strong>sabegri obieqtis gansazRvris mizniT pirma un<strong>da</strong>uzrunvelyos gamoqviTvebis saga<strong>da</strong>saxado aRricxva.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma aRricxva un<strong>da</strong> awarmoos saga<strong>da</strong>saxadomiznebisaTvis aRricxvis sakaso an <strong>da</strong>ricxvis meTodiT, im pirobiT, romigi erT meTods gamoiyenebs saga<strong>da</strong>saxado wlis ganmavlobaSi.‣ Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli aRricxvas awarmoebs <strong>da</strong>ricxvismeTodis gamoyenebiT, Semosavlebis miRebis momentad CaiTvlebasaqonlis/momsaxurebis miwodebis momenti.‣ fizikur pirs ufleba aqvs awarmoos <strong>da</strong>ricxvis meTodiTaRricxva mxolod samewarmeo saqmianobiT miRebuli SemosavlismixedviT.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier aRricxvis meTodis nebismieri aspeqtisSecvlisas <strong>da</strong>sabegri Semosavlis (mogebis) koreqtireba un<strong>da</strong> moxdesaseTi Secvlis wels, imis gaTvaliswinebiT, rom <strong>da</strong>sabegri Semosavlis(mogebis) gansazRvrasTan <strong>da</strong>kavSirebuli arc erTi elementi ar iqnebagamotovebuli an orjer CarTuli.Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli arafuladi formiT iRebs Semosavlebs aneweva xarjebs, aseTi Semosavlebis miRebis an xarjebis gawevis momentiganisazRvreba im wesiT, ra wesiTac ganisazRvreba fuladi formiTSemosavlebis miRebis an xarjebis gawevis momenti.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma, romelic iyenebs aRricxvis sakaso meTods,Semosavlebi un<strong>da</strong> aRricxos maTi miRebis an gamoyenebisa <strong>da</strong> gankargvisuflebis mopovebis momentis <strong>da</strong> xarjebis <strong>da</strong>qviTva moaxdinos ganaRdebisSemdeg (aRniSnuli ar exeba amortizacias <strong>da</strong>qvemdebarebul ZiriTadsaSualebebs).81
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