biznes-gegmis SemuSavebis praqtikuli sakiTxebi da amocanebi
biznes-gegmis SemuSavebis praqtikuli sakiTxebi da amocanebi
biznes-gegmis SemuSavebis praqtikuli sakiTxebi da amocanebi
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cxrili 1.2.5.7. <strong>da</strong>gegmili Semosavalebi <strong>da</strong> gasavalebi<br />
gasavali <strong>da</strong><br />
Semosavali I<br />
kvartali<br />
1. abonentebis<br />
nakadi<br />
II<br />
kvartali<br />
2008 weli<br />
III<br />
kvartali<br />
momsaxurebis gayidvis wliuri Semosavalis <strong>da</strong>TvlisaTvis aRebuli iqna<br />
momsaxurebis saSualo fasi (50$) dRg-s gareSe imitom, rom ga<strong>da</strong>saxadebis<br />
zoma xSirad icvleba <strong>da</strong> yvela gaTvla dRg-s gareSea gakeTebuli. mocemuli<br />
cxrili<strong>da</strong>n Cans rom Teoriulad pirveli mogeba gamoCn<strong>da</strong> me-2 kvartalSi,<br />
xolo me-3 kvartalSi is wava <strong>da</strong>matebiT xarjebze. TviTgamosyidvaze <strong>da</strong><br />
mogebaze SeiZleba gavideT me-4-e kvartli<strong>da</strong>n. saerTo jamSi mocemuli<br />
proeqtis <strong>da</strong>finansebis xarjebi ekuTvnis firma „inter plius“-is mflobels.<br />
rentabelobis zRvari<br />
IV<br />
kvartali<br />
mTlianad<br />
wliuri<br />
300 350 400 400 1450<br />
2. gayidvebi<strong>da</strong>n<br />
Semosavali<br />
15000$ 17500$ 20000$ 20000$ 72500$<br />
3. <strong>da</strong>naxarjebi 14470$ 14470$ 14470$ 14470$ 57860$<br />
4. mogeba 530$ 3030$ 5530$ 5530$ 14640$<br />
waugeblobis wertilis (rentabelobis zRvaris) gamoTvla saSualebas<br />
iZleva <strong>da</strong>vinaxoT, ra donemde SeiZleba <strong>da</strong>eces amonagebi, roca mogeba iqneba<br />
nulovani. <strong>da</strong>TvlisTvis aucilebelia vicodeT:<br />
amonagebi gayidvebi<strong>da</strong>n 72500$<br />
mudmivi <strong>da</strong>naxarjebi 48514$<br />
cvalebadi <strong>da</strong>naxarjebi 9345$<br />
mogeba 14640$<br />
waugeblobis wertili ganisazRvreba formuliT:<br />
R * =FC/K<br />
sa<strong>da</strong>c R * zRvruli amonagebia, FC mudmivi <strong>da</strong>naxarjebi, K ga<strong>da</strong>farvis<br />
koeficienti.<br />
zRvruli amonagebis povnisTvis <strong>da</strong>Tvlebis Tanmimdevroba (amonagebi,<br />
romelic Seesabameba rentabelobis zRvars) iqneba Semdegi:<br />
1. vipovoT <strong>da</strong>farvebis jami<br />
725500-9345=63155 $<br />
120
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