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biznes-gegmis SemuSavebis praqtikuli sakiTxebi da amocanebi

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moSorebiT qalaqi<strong>da</strong>n. sayuradReboa rom Tu erT jerze aviRebT 5 balons,<br />

maSin TiTo balonis TviTRirebuleba toli iqneba 30 km-ze <strong>da</strong>xarjuli<br />

dizelis sawvavis xarjisa, gayofili xuTze (amortizaciis xarjebis gaTvaliswinebis<br />

gareSe).<br />

1 baloni wylis TviTRirebuleba<br />

TviTRirebuleba $<br />

gasavali<br />

vavze<br />

dizelis saw- 0,46<br />

imisaTvis rom, gamoSvebuli produqciis TviTRirebulebaSi CavrToT manqanisa<br />

<strong>da</strong> avtofarexis Senaxvis xarjebi, un<strong>da</strong> ganvsazRvroT amortizaciis<br />

<strong>da</strong>naricxebi.<br />

amortizebadi<br />

obieqti<br />

manqana<br />

avtofarexi<br />

baloni<br />

sul<br />

cxrili 1.1.2.6. saamortizacio anaricxebis gaangariSeba<br />

TviTRirebuleba<br />

$<br />

amortizaciis<br />

wliuri<br />

norma<br />

%<br />

wliuri<br />

<strong>da</strong>naricxi<br />

aparatis<br />

Rirebuleba<br />

gayiduli<br />

wylis<br />

Rirebuleba<br />

<strong>da</strong>naricxebi<br />

1 aparati<strong>da</strong>n<br />

<strong>da</strong>naricxebi<br />

1 baloni<br />

wyalisTvis<br />

4500 12,5 562,5 281,25 281,25 4,68 0,21<br />

5000 12,5 625 312,5 312,5 5,2 0,23<br />

200 25 50 _ 50 _ 0,03<br />

9,88 0,47<br />

saamortizacio <strong>da</strong>naricxebis Sesaxeb monacemebis arsebobis dros,<br />

SesaZlebelia gamovTvaloT gamoSvebuli produqciis mTliani Rirebuleba.<br />

cxrili 1.1.2.7. koreuli aparatis TviTRirebuleba saamortizacio<br />

anaricxebis gaTvaliswinebiT<br />

TviTRirebuleba<br />

1 erTeuli<br />

produqcia<br />

20 erTeuli wliuri<br />

maT Soris 175.83 3516.6 10549.8<br />

a) SeZenis fasi 130 2600 7800<br />

b) satranzito momsaxurebis<br />

xarji<br />

25 500 1500<br />

g) Sesacvleli balonebi 10 200 600<br />

d) dizelis sawvavis xarji 0.95 19 57<br />

e) amortizacia 9.88 197.6 592.8<br />

40

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