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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is ga<strong>da</strong>agilebis dros. aRmavali grafikis <strong>da</strong>xriloba <strong>da</strong>debiTia, <strong>da</strong>Rmavalis<br />
ki uaryofiTi.<br />
ordinatTa (abscisaTa) RerZTan ga<strong>da</strong>kveTis wertilebi <strong>da</strong> grafikis <strong>da</strong>xriloba,<br />
afiqsireben grafikis mdebareobas <strong>da</strong> gamoiyeneba or cvlads Soris<br />
<strong>da</strong>mokidebulebis, gantolebis saxiT Casawerad.<br />
mrudis <strong>da</strong>xriloba mis nebismier wertilSi ganisazRvreba mxebis <strong>da</strong>xrilobis<br />
gazomviT.<br />
2.2. aqciebis arsi, sawesdebo kapitali,<br />
nominaluri Rirebuleba<br />
K<br />
Akapitalis mozidvis yvelaze gavrcelebuli formaa _ saaqcio sazogadoeba,<br />
romelic iqmneba <strong>da</strong>mfuZvnebelTa jgufis mier. isini iReben wesdebas,<br />
adgenen sawesdebo kapitals, gadian registracias xelisuflebis adgilobriv<br />
organoebSi.<br />
arsebobs Ria <strong>da</strong> <strong>da</strong>xuruli sazogadoeba. Ria tipis saaqcio sazogadoebis<br />
sawesdebo kapitalis formireba xdeba aqciebis gayidvis gziT, Ria xelmoweriT.<br />
xolo <strong>da</strong>xuruli tipis sazogadoebis SemTxvevaSi, sawesdebo kapitali<br />
iqmneba aqciebis ganawilebiT mxolod <strong>da</strong>mfuZvnelebTa Soris.<br />
mas Semdeg rac <strong>da</strong>adgenen, Tu ra raodenobis sawesdebo kapitali esaWiroebaT,<br />
gansazRvraven erTi aqciis nominalur Rirebulebas.<br />
magaliTad:<br />
saaqcio sazogadoebis sawesdebo kapitali Seadgens 1000000 lars.<br />
gamoSvebulia 10000 aqcia. erTi aqciis nominaluri Rirebulebaa:<br />
1000000/10000=100 lari<br />
ganasxvaveben Cveulebriv <strong>da</strong> privilegirebul aqciebs. Cveulebrivi aqciis<br />
mflobels aqvs xmis ufleba. (erTi aqcia – erTi xma), xolo dividendebs<br />
miiRebs mogebis mixedviT. dividendi saaqcio sazogadoebis mogebis nawilia,<br />
romelic yovelwliurad ga<strong>da</strong>ecema yvela saxis ga<strong>da</strong>saxadebis ga<strong>da</strong>xdis Semdeg.<br />
priviligirebuli aqciis dividendebi ar aris <strong>da</strong>mokidebuli mogebis sidideze<br />
<strong>da</strong> mtkiced <strong>da</strong>dgenili procentiT ganisazRvreba, e.i. sawarmos sameurneo<br />
saqmianobis Sedegebis miuxe<strong>da</strong>vad un<strong>da</strong> gaices maTze dividendi.<br />
amocana 2.2.1. saaqcio sazogadoebis sawesdebo kapitalia 1 000 000 lari,<br />
gamoSvebulia 10 000 aqcia. aqe<strong>da</strong>n 6 000 cali Cveulebrivi <strong>da</strong> 4000 priviligirebuli<br />
aqcia. sawarmos wmin<strong>da</strong> mogebaa 200 000 lari. priviligirebuli<br />
aqciaze dividendis ganakveTia 20%:<br />
a) gamoiangariSeT erT Cveulebriv aqciaze gasacemi Tanxis sidide.<br />
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