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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_ striqonSi “jamuri sakuTari kapitali”, asaxulia saaqcio kapitalis <strong>da</strong><br />
gasanawilebeli mogebis jami.<br />
_ striqonSi “jamuri pasivebi”, asaxulia im Tanxebis jami, romelic sawarmos<br />
valad aqvs kreditorebis an mflobelebis. es jami miRebulia balansis<br />
wina striqonebis SeerTebiT, romlebic pasivebs exeba <strong>da</strong> un<strong>da</strong> toli iyos<br />
striqonis _ “jamuri aqtivebi”.<br />
aguris qarxnis <strong>biznes</strong>-gegmaSi moyvanilia <strong>da</strong>ricxuli ga<strong>da</strong>saxadebis jami<br />
drois yvela momentSi. (cxrili 1.1.40) amasTan erTad gaTvaliswinebulia rom:<br />
_ striqonSi “mogebis ga<strong>da</strong>saxadi”, naCvenebia mogebis im ga<strong>da</strong>saxadebis jami,<br />
romelTa <strong>da</strong>sabegr bazas warmoadgens sabalanso mogeba.<br />
_ striqonSi “ga<strong>da</strong>saxadebi Semosavlebi<strong>da</strong>n” <strong>da</strong>jgufebulia ga<strong>da</strong>saxadebi, romelTa<br />
<strong>da</strong>sabegr bazas warmoadgens aqtivebi, rezervebi <strong>da</strong> bunebrivi resursebi.<br />
_ striqonSi “ga<strong>da</strong>saxadebi brunvi<strong>da</strong>n”, warmodgenilia ga<strong>da</strong>saxadebi, romelTa<br />
<strong>da</strong>sabegr bazas warmoadgens <strong>da</strong>matebiTi Rirebuleba.<br />
_ striqonSi “sxva ga<strong>da</strong>saxadebi”, <strong>da</strong>jgufebulia ga<strong>da</strong>saxadebi, romelTa<br />
<strong>da</strong>sabegr bazas warmoadgens xelfasi <strong>da</strong> sxva statiebi.<br />
striqonis <strong>da</strong>saxeleba<br />
mogebis ga<strong>da</strong>saxadi<br />
ga<strong>da</strong>saxadi Semosavlebi<strong>da</strong>n<br />
brunvis ga<strong>da</strong>saxadi<br />
dRg<br />
sxva ga<strong>da</strong>saxadebi<br />
sul<br />
cxrili 1.1.1.40 <strong>da</strong>ricxuli ga<strong>da</strong>saxadebi<br />
01.97<br />
02.97<br />
03.97<br />
04.97<br />
06.97<br />
07.97<br />
10.97<br />
rentabelobis maCveneblebi<br />
1) aqtivebis rentabeloba _ axasiaTebs firmis aqtivebis gamoyenebis<br />
efeqtianobas (cxrili 1.1.1.41).<br />
gamoiTvleba _ sufTa mogebis sididis gayofiT, aqtivebis jamur sidideze.<br />
2) sakuTari kapitalis (saaqcio) rentabeloba. uCvenebs sufTa mogebis procentul<br />
sidides, sakuTar kapitalTan kavSirSi. es maCvenebeli uCvenebs<br />
firmis saaqcio kapitalis gamoyenebis efeqtianobas.<br />
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