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biznes-gegmis SemuSavebis praqtikuli sakiTxebi da amocanebi

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direqtori (buRalteri) —› ufrosi ostati —› ostati —›<br />

—› momsaxure personali.<br />

uSualo xemZRvaneli aris <strong>da</strong>mfuZvnebeli. Semdegi rgolia mowile, is<br />

aseve aris ufrosi ostati, xelfasiT- 80$. xelfasi iqneba mcocavi, <strong>da</strong>mokidebuli<br />

Semosavlebze. direqtori aris administratori <strong>da</strong> buRalteric.<br />

mowile monawileobas miiRebs firmis marTvaSi. gaswevs konsultaciebs<br />

klientebTan.<br />

silamazis salonSi imuSavebs 12 ostati, 6-6 ostati 2 cvlaSi.<br />

kadrebs SearCevs mowile gasaubrebis safuZvelze, garkveuli<br />

kriteriumebiT.<br />

xelfasis ga<strong>da</strong>x<strong>da</strong> TveSi erTxel Semdegi zomiT:<br />

direqtori _ 100 $;<br />

ufrosi ostati _ 80 $;<br />

ostati _ 80 $;<br />

<strong>da</strong>mlagebeli _ 50 $.<br />

SemdgomSi igegmeba premiebi <strong>da</strong> xelfasis gazr<strong>da</strong>c.<br />

finansebi<br />

cxrili 1.2.4.7. mTliani <strong>da</strong>naxarjebi saparikmaxeros gaxsnaze<br />

<strong>da</strong>saxeleba ramdeni Rirebuleba Tanxa<br />

aren<strong>da</strong><br />

60<br />

100 6000<br />

kosmetikuri remonti<br />

300 3000<br />

komunaluri momsaxureba<br />

120 1440<br />

<strong>da</strong>wesebulebis ofisi<br />

500<br />

500<br />

mowyobilobebi<br />

6<br />

400 2400<br />

materialuri maragebi<br />

1000 1000<br />

licenzia<br />

1000 1000<br />

sertifikati<br />

1000 1000<br />

sawesdebo kapitali<br />

50%<br />

172<br />

172<br />

telefoni<br />

200 200<br />

xelfasi: direqtori<br />

1<br />

100 1200<br />

muSa<br />

12<br />

80 11520<br />

<strong>da</strong>mlagebeli<br />

1<br />

50<br />

600<br />

xelfasis ga<strong>da</strong>saxadi<br />

39% 5195 5195<br />

amortizacia<br />

30% 1170 1170<br />

<strong>da</strong>zRveva<br />

500<br />

500<br />

organ. <strong>da</strong>wesebuleba<br />

reklama<br />

2000 2000<br />

sul <strong>da</strong>naxarji 37197<br />

cxrili 1.2.4.8. mimdinare <strong>da</strong>naxarjebi<br />

<strong>da</strong>saxeleba Tanxa $<br />

110

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