<strong>soxumis</strong> <strong>saxelmwifo</strong> <strong>universiteti</strong>s Sromebit. IX. 2010ekonomikur mecnierebaTa seriamarine xubuakomerciul bankebSi finansuri analizis Catarebisorganizaciis srulyofis sakiTxebikomerciul bankebSi finansuri analizis ZiriTadi amocanebisrealizacia SeuZlebelia misi organizaciis Sesabamisi donis,analizis miznebis formirebis, analitikuri amocanebis dasaxvis,maTi praqtikuli amoxsnis saSualebebis gansazRvris gareSe.finansuri analizi praqtikulad warmoadgens marTviselements, mis Semadgenel nawils. amasTan, nebismieri obieqtisfinansebis marTvaSi igulisxmeba `misi saqmianobis sawarmoo dafinansuri mimarTulebis Sefaseba mis irgvliv garemos konteqstSi,saxsrebis wyaroebis Zieba da mobilizeba am saqmianobis uzrunvelsayofadda finansuri gaangariSebebi yvela kontragentTan,romelTac gaaCniaT interesi mocemuli obieqtis mimarT(<strong>saxelmwifo</strong>, mesakuTreebi, investorebi, kreditorebi da sxva)~. 1finansuri analizis sxvadasxva saxeebi moiTxoven misi Catarebisorganizacias. ase mag: perspeqtiuli analizis organizaciagansxvavdeba mimdinare da operatiulisagan, kompleqsurisa-Tematurisaganda a. S. 2 amave dros, yvela saxis organizacia,rogorc wesi unda Seicavdes rig standartul proceduras (etaps),saxeldobr: analizis obieqtisa da subieqtis gansazRvras; analizis Catarebis organizaciuli formebis SerCevas; analizis calkeul subieqtebs Soris valdebulebebisganawilebas; analitikuri samuSaoebis meTodur da informaciuluzrunvelyofas; sameurneo erTeulebis saqmianobis monacemebis analitikurdamuSavebas; analizis Sedegebis gaformebasa da Seswavlas; analizis Sedegebis mixedviT winadadebebis realizacias.analitikuri saqmianobis organizaciaze bankSi uamravifaqtori moqmedebs, romelTa Sorisac ufro arsebiTia: bankis1 В. В. Koвалев. Управление финансами. Учебное пособие. М., 1998, gv. 16.2 m. jiqia, r. CeCelaSvili, f. burduli. ekonomikuri analizi. Tb.,2009, gv. 12.105
mier SerCeuli saqmianobis strategia, kapitalisa da aqtivebismoculoba, personalis ricxvi, dawesebulebaSi kompiuteruliqselis arseboba, personalis kvalifikaciis done, gansakuTrebiTmenejerebisa da a. S.sakredito organizaciebSi analitikuri funqciebis realizaciaunda xdebodes Sesabamisi struqturuli qvedanayofismeSveobiT (ZiriTadi struqturuli erTeulis statusiT, departamentis,sammarTvelos da sxva. an ZiriTadi struqturulierTeulebis SemadgenlobaSi) xSirad, bankebSi analitikuri samuSaosorganizacia xdeba Sereuli principiT, anu iqmneba specialuristruqturebi analizis Casatareblad da rig struqturulqvedanayofSi gamoiyofa ganyofileba da specialistTajgufi, romelTa valdebulebacaa analitikuri funqciebis Sesruleba,amasTan analitikuri samuSaos specializirebuli SesrulebismaRali done anu specialuri analitikuri qvedanayofisSeqmna, udavoa mniSvnelovnad aamaRlebs analizis dones.im SemTxvevaSi, rodesac analizis Casatareblad ar aris gamoyofilicalke struqturuli qvedanayofi, analitikuri saqmianobisorganizaciaSi wamyvani roli unda mivakuTvnoT sagegmo-ekonomikurdepartaments. man unda ganaxorcielos bankisyvela qvedanayofebis analitikuri samuSaoebis koordinacia,agreTve maT mier Catarebuli analizis Sedegebis ganzogadoeba.saWiroa, rom am departamentis muSakebi flobdnen bankSi finansurianalizis Catarebis sferos meTodologias da organizacias.erkveodnen misi sakiTxebis mTel kompleqsSi, ramdenadac isinipiradad arian dakavebulni bankis strategiisa da taqtikis SemuSavebiT,biznes-dagegmviT, misi realizaciis kontroliT, bankisyvela qvedanayofis analizis Sedegebis ganzogadebiT.bankis saqmianobis analizis ganyofilebis amocanaSi undaSevides bankis Sedegiani finansuri maCveneblebis analizis Catareba,pirvel rigSi kapitalze mogebis norma; (sakuTari da nasesxebi);Semosavlebis norma;procentuli marJa; aqtivebis Semosavlianoba;gacemul kreditebze gadavadebuli davalianebisdone; sabanko xarjebis saerTo TanxaSi sammarTvelo danaxarjebiswili (operaciuli da araoperaciuli); rentabeloba da sxvamaCveneblebi, agreTve bankis saqmianobis ufro Semosavliani mimarTulebebisgamovlena. pasivebis, aqtivebis da likvidurobismarTvis mixedviT analizi unda Cautardes bankis likvidurobisaucilebeli donis SenarCunebis sakiTxebs (mimdinare, saSualovadiani,grZelvadiani), bankis aqtivebisa da pasivebis racionaluristruqturebis Camoyalibebas, maTi struqturebis optimizaciiswinadadebebis momzadebas, sakredito riskis donis Sefasebas,aqtivebis sxvadasxva jgufebis Semosavlianobas, bankTaSorisokreditebis mozidvisa da gamoyenebis efeqturobas.aqtivebis marTvis xarisxis analizi unda ganxorcieldes106
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SOKHUMI STATE UNIVERSITYPROCEEDINGS
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S i n a a r s ie k o n o m i k a: T
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C O N T E N T SEconomics: Theory an
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40%, mecxoveleobaSi 11-30%, kvercxi
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porciulad. Semosavlis aseT dabruneb
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REVAZ KHAREBAVATHE DEVELOPMENT OF C
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REVAZ BASARIAFOR THE CORRECTLY UNDE
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