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i. WilaZe -
mmarTvelobiTi aRricxva
izolda WilaZe
nnbsUwfmpcjUj
bSsjdywb
tbyfmn[Swbofmp
gamomcemloba `meridiani~
Tbilisi 2010
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UDC (uak) 657.22
W- 462
wignSi gadmocemulia sawarmos (firmis ) ekonomikur saqmianobasTan dakavSirebuli danaxarjebis klasifikaciisa da aRricxvis meTodika. ganxilulia
produqciis (danaxarjTa) erTeulis TviTRirebulebis kalkulaciis meTodebi
da princi pebi, romlebic saerTaSoriso praqtikaSi warmatebiT gamoiyeneba.
wigni gankuTvnilia ekonomikuri mimarTulebis studentebisa da magistrantebisTvis.agreTve praqtikosi buRaltrebis, ekonomistebisa da menejerebisaTvis.
!!!!!!redaqtorebi !!
!!!!
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Utv!btjtufou!qspgftpsj!!{fjobc!hphsjXjboj
!!!!!!recenzenti!!!!!!Utv!btpdjsfcvmj!qspgftpsj!!obefKeb!lwbubTj[f
!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
ISBN 978-9941-10-275-2
© izolda WilaZe
© gamomcemloba `meridiani~, 2010
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w i n a s i t y v a o b a
aRricxvis Tanamedrove Teoriasa da praqtikaSi buRaltruli aRricxvis
sistemaSi gamoyofilia ori qvesistema: finansuri da mmarTvelobiTi aRricxva.
isini izolirebulad ra Tqma unda ar arseboben, magram aRricxvis obieqtiTa
da zogadobis xarisxiT erTmaneTisagan gansxvavdebian.
yovel mewarmes mogebis realuri amaRlebis miRweva mxolod mis xelT arsebuli resursebis maRalorganizebuli marTvisa da kontrolis meTodebiT
SeuZlia. am mimarTulebiT aucilebelia menejmenti uzrunvelyofili iqnas
resursebis arsebobisa da gamoyenebis Sedegebis amsaxveli iformaciuli baziT, romelsac mxolod mmarTvelobiTi aRricxva amzadebs.
aqedan gamomdinare, winamdebare saxelmZRvaneloSi ganxilulia sakiTxebi,
romelTa Seswavlis Sedegad msmeneli SeZlebs Tavi mouyaros danaxarjebs
produqciis (an gaweuli momsaxureobis) saxeebisa da kompaniis ganyofilebebis
mixedviT, danaxarjebis operatiuli marTvisa da kontrolis mizniT. igi SeZlebs danaxarjTa erTeulis TviTRirebulebis Sida angariSgebis momzadebas,
xarjebSi warmoSobili gadaxrebis gamomwvevi faqtorebis gamovlenas da Sesabamisi rekomendaciebis Camoyalibebas.
wignSi, fuladi erTeulis _ `laris~ _ aRsaniSnavad xSirad gamoyenebulia
simbolo _ `l~.
amasTan, avtori Tvlis rom sakiTxebis gadmocemisas SesaZloa arsebobdes
zogierTi bundovaneba an uzustoba, ris gamoc didi gulisyuriT elodeba
yvela saqmian SeniSvnasa da winadadebas, romelTac meore gamoSvebaSi gaiTvaliswinebs.
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s a r C e v i
Tavi 1. Sesavali mmarTvelobiT aRricxvaSi
1.1.
1.2.
1.3.
1.4.
1.5.
mmarTvelobiTi informaciis arsi ................................................................................................................7
saimedo informaciis Tvisebebi. ......................................................................................................................8
menejmentis sainformacio moTxovnebi ....................................................................................................10
mmarTvelobiTi aRricxvis Sida da gare wyaroebi ......................................................................13
finansuri da mmarTvelobiTi aRricxvis SedarebiTi daxasiaTeba .............................15
Tavi 2. danaxarjebis klasifikacia
2.1.
2.2.
2.3.
2.4.
2.5.
2.6.
2.7.
2.8.
2.9.
danaxarjebis mizani, danaxarjTa erTeuli da danaxarjTa centrebi ....................21
danaxarjTa klasifikaciis arsi. Semavali da gamavali xarjebi ..............................22
danaxarjebis klasifikacia saqmianobis sferoebis mixedviT........................................24
ZiriTadi da zednadebi xarjebis ..............................................................................................................25
produqtis da periodis xarjebi.................................................................................................................26
pirdapiri da arapirdapiri xarjebi ........................................................................................................27
danaxarjebis qceva ....................................................................................................................................................27
relevanturi da irelevanturi xarjebi..............................................................................................29
danaxarjebis dayofa periodebis mixedviT ......................................................................................32
Tavi 3. warmoebis moculobis, danaxarjebis da mogebis
damokidebulebis analizi
3.1.
3.2.
3.3.
3.4.
3.5.
3.6.
mudmivi da cvladi xarjebis gamoyofis mini-maqsis meTodi ..............................................36
zRvruli mogeba da waugeblobis wertili ........................................................................................38
zRvruli mogebis amonagebTan fardobis koeficientebi ......................................................41
warmoebis usafrTxoebis diapazoni. ..........................................................................................................42
warmoebis waugeblobis grafikebi. ...............................................................................................................44
warmoebis SemzRudveli faqtorebi. ...........................................................................................................46
Tavi 4. produqciis TviTRirebuleba da danaxarjTa
cxrilebi
4.1.
4.2.
4.3.
4.4.
4.5.
produqciis (momsaxureobis) TviTRirebulebis arsi da saxeebi ..................................54
warmoebis danaxarjTa cxrilebi. .................................................................................................................57
damTavrebuli da daumTavrebeli produqti .....................................................................................61
danaxarjebis aRricxvis meTodebi ...............................................................................................................62
danaxarjebis aRricxvis zogadi sqema......................................................................................................63
Tavi 5. pirdapiri materialuri danaxarjebis
aRricxva
5.1. masalebis klasifikacia da Sefaseba. .....................................................................................................71
5..2. masalebis SekveTis, miRebis, Senaxvis, xarjvis procedurebi da
dokumentacia. ............................................................................................................................................................74
5.3. masalebis dasawyobeba da Senaxva. .............................................................................................................75
5.4. daxarjuli masalebis da saboloo maragebis Sefasebis meTodebi .........................77
5.5. maragebis Sefasebis gavlena mogebis maCvenebelze...................................................................82
5.6. masalis maragis aucilebloba da masTan dakavSirebuli danaxarjebi...............83
5.7. masalis maragis marTvisa da kontrolis formulebi ..........................................................87
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5.8. maragebis Semowmebis meTodebi. .....................................................................................................................88
5.9. masalebis aRricxvis meTodebi......................................................................................................................90
5.10 masalebis narCenebisa da danakargebis aRricxva ........................................................................91
Tavi 6. pirdapiri SromiTi danaxarjebis aRricxva
6.1.
6.2
6.3.
6.4.
6.5.
6.6.
6.7.
6.8.
7.1.
7.2.
7.3.
7.4.
7.5.
7.6.
7.8.
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samuSao drois aRricxvis dokumentacia .............................................................................................97
pirdapiri xelfasis aRricxva ........................................................................................................................99
mocdenebis anazRaurebis aRricxva. .........................................................................................................102
zenormatiuli drois anazRaurebis aRricxva ..............................................................................103
Svebulebis xelfasis aRricxva....................................................................................................................105
muSakTa materialuri waxalisebis sistemebi ................................................................................106
samuSao Zalis denadoba. .....................................................................................................................................111
Sromis efeqtianoba da mwarmoebluroba ..........................................................................................112
Tavi 7. zednadebi xarjebis aRricxva
zednadebi xarjebis klasifikacia .........................................................................................................118
sawarmoo zednadebi xarjebis ganawilebis meTodika........................................................120
saerTo sawarmoo zednadebi xarjebis ganawileba ...............................................................121
momsaxure ganyofilebebis xarjebis ganawilebis meTodika.......................................125
sawarmoo zednadebi xarjebis mikuTvnebis faqtiuri da gegmiuri
ganakveTebi. ..................................................................................................................................................................131
sawarmoo zednadebi xarjebis aRricxvis meTodika..............................................................133
arasawarmoo zednadebi xarjebis aRricxvis meTodika .....................................................136
Tavi 8. produqciis TviTRirebulebis kalkulacia zRvruli
danaxarjebiT da danaxarjTa sruli ganawilebiT
8.1.
8.2.
8.3.
TviTRirebulebis kalkulacia danaxarjTa sruli ganawilebiT ..........................142
TviTRirebulebis kalkulacia zRvruli danaxarjebiT .................................................144
zRvruli da sruli danaxarjebiT TviTRirebulebis kalkulaciis
kavSiri mogebis maCvenebelTan .................................................................................................................145
8. 4. danaxarjTa sruli ganawilebiT TviTRirebulebis kalkulaciis
mxardamWeri da sawinaaRmdego Sexedulebebi ..............................................................................148
8.5. zRvruli danaxarjebiT TviTRirebulebis kalkulaciis mxardamWeri
da sawinaaRmdego Sexedulebebi. ................................................................................................................149
Tavi 9. danaxarjebis aRricxva gansakuTrebuli
daniSnulebis mixedviT
9.1.
9.2.
9.3.
9.4.
9.5.
SekveTis TviTRirebulebis kalkulacia ...........................................................................................158
nakeTobaTa partiis TviTRirebulebis kalkulacia .............................................................161
kontraqtis TviTRirebulebis kalkulacia. ..................................................................................162
mogebis mikuTvneba daumTavrebel kontraqtebze......................................................................164
pirdapiri, arapirdapiri da zenormatiuli danaxarjebis
identifikacia................................................................................................................................................................165
9.6. wunisa da defeqtebis xarjebis aRricxva ........................................................................................166
10.1.
10.2.
Tavi 10. kompleqsuri warmoebis danaxarjebisa da
Tanamdevi produqtis aRricxva
erToblivad warmoebuli (SeuRlebuli) da Tanamdevi produqti ......................171
SeuRlebul produqtebs Soris kompleqsuri xarjebis
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10.3.
10.4.
10.5.
10.6.
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ganawilebis meTodebi. ........................................................................................................................................172
Tanamdevi produqtebi, jarTi da warmoebis narCenebi........................................................174
Tanamdevi produqtebis aRricxva. ..........................................................................................................175
jarTis aRricxva .....................................................................................................................................................177
warmoebis narCenebis (danakargebis) aRricxva ..........................................................................181
Tavi 11.
danaxarjebis aRricxva procesebis mixedviT
11.1.
11.2.
11.3.
11.4.
procesebis mixedviT danaxarjebis aRricxvis Taviseburebebi .....................................187
saSualo Sewonili TviTRirebulebis meTodi ..............................................................................190
produqciis TviTRirebulebis gamoTvla FiFo meTodiT .......................................................192
normatiuli da zenormatiuli danakargebi, zenormatiuli gamosavali
da maTi aRricxva. ........................................................................................................................................................194
11.5. procesis sxvadasxva stadiaze gamovlenili danakargebis aRricxva .....................196
11.6. danakargebis gamoTvla daumTavrebeli produqciis arsebobis dros ..................198
Tavi 12. momsaxurebis TviTRirebulebis
kalkulacia
12.1. momsaxurebis saxeebi da danaxarjTa erTeulebi........................................................................210
12.2. momsaxurebis danaxarjebis aRricxva.....................................................................................................212
12.3. sarkinigzo transportiT momsaxureobis TviTRirebulebis
kalkulaciis Taviseburebebi ..........................................................................................................................213
Tavi 13. danaxarjebis normatiuli kalkulacia
13.1.
13.2.
13.3.
13.4.
13.5.
13.6.
13.7.
danaxarjTa normatiuli kalkulaciis arsi ...................................................................................225
normativebis saxeebi ................................................................................................................................................228
ZiriTadi masalebis normatiuli danaxarjebis aRricxva .................................................231
normatiuli ZiriTadi SromiTi danaxarjebis aRricxva. ....................................................237
normatiuli cvladi sawarmoo zednadebi xarjebis aRricxva......................................240
normatiuli mudmivi sawarmoo zednadebi xarjebis aRricxva .......................................244
gadaxrebis gamomwvevi mizezebi ....................................................................................................................246
Tavi 14. gamoyenebuli terminebis qarTul-inglisuri leqsikoni ............ 258
CONTENTS
Chapter 1. Introduction to management information ................................................................................. 7
Chapter 2. Cost classification ............................................................................................................................ 21
Chapter 3. Cost - volume - profit analysis....................................................................................................... 36
Chapter 4. Product costs and tables of costs .................................................................................................. 54
Chapter 5. Accounting of direct materials costs ............................................................................................ 71
Chapter 6. Accounting of direct labour costs................................................................................................. 97
Chapter 7. Accounting for overheads ............................................................................................................. 118
Chapter 8. Absorption and marginal costing ................................................................................................. 142
Chapter 9. Specific order costing ...................................................................................................................... 158
Chapter 10. Valuig by - products and joint products.................................................................................... 171
Chapter 11. Process costing ............................................................................................................................... 187
Chapter 12. Service costing ................................................................................................................................ 210
Chapter 13. Accounting of standard costs ...................................................................................................... 225
Chapter 14. Dictionary........................................................................................................................................ 258
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Tavi 1. Sesavali mmarTvelobiT aRricxvaSi
firmebis ekonomikuri saqmianobis procesSi, warmoebis ZiriTadi finansuri
miznis _ mogebis misaRebad, mmarTvelma (menejerma) mravali sxvadasxva saxis
gadawyvetileba unda miiRos. amisaTvis mas sWirdeba informacia resursebis
arsebobisa da gamoyenebis Sesaxeb, romlis mniSvnelovan nawils mmarTvelobiTi aRricxva amzadebs.
am TavSi Tqven SeiswavliT iseT sakiTxebs, rogoricaa:
• mmarTvelobiTi informaciis arsi da mizani
• monacemebi da informacia
• informaciis saimedoobis maxasiaTeblebi
• menejmentis sainformacio moTxovnebi
• mmarTvelobiTi aRricxvis mizani da misi Sida da gare wyaroebi
• informaciis wardgena
• mmarTvelobiTi da finansuri aRricxvis SedarebiTi daxasiaTeba
1. 1.
mmarTvelobiTi informaciis arsi
firmis Sida marTvisaTvis saWiroa aucilebeli codna misi resursebis
saxeebis, raodenobis, moculobisa da gamoyenebis xarisxis Sesaxeb, raTa swori
gadawyvetilebebi iqnas miRebuli. amitom, menejerebi
uzrunvelyofili unda
iqnan saTanado informaciiT.
informacia aris gadamuSavebuli monacemebi, romelsac gaaCnia mniSvneloba misi mimRebisaTvis, saWiro gadawyvetilebebis misaRebad
monacemebi aris ricxvebi, asoebi, simboloebi, daumuSavebeli faqtebi, dafiqsirebuli movlenebi da operaciebi, romlebic miRebulia, magram jer ar
aris im formiT damuSavebuli, romelic gadawyvetilebis misaRebad gamodgeba.
monacemebis informaciad gardaqmnisaTvis saWiroa maTi gadamuSaveba. monacemebis damuSavebis safexurebia:
I.
II.
Semavali _ monacemebi
damuSaveba _ xeliT an avtomaturad. monacemebis damuSaveba moicavs: maT klasebad dayofas, daxarisxebas, gamoTvlebs, Sejamebas, dabalansebas, interpretaciebs, ganaxlebas,
danawevrebas.
III.
gamomavali _ informacia
mmarTvelobiTi informaciis mizania menejerebs saSualeba misces, Seasrulon sami ZiriTadi funqcia:
1. gadawyvetilebis miReba _ igi arCevanis gakeTebas niSnavs. calke-
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uli gadawyvetilebis miReba menejeris codnas, unarsa da gamocdilebas efuZneba. magram, aranakleb mniSvnelovania Tu ramdenad
xelmisawvdomia menejerisTvis saTanado informacia.
2. dagegmva da kontroli _ am mizniT menejerma unda Seasrulos
Semdegi saxis saqmianoba:
Camoayalibos gegma _ dasaxos sawarmoo miznebis miRwevis gzebi.
gaweros gegma _ magaliTad, dawvrilebiTi monacemebi warmoebaSi gamosayenebeli masalebis raodenobisa da xarisxis mixedviT.
danergos gegma _ moaxdinos delegireba personalze.
Seadaros faqtobrivi monacemebi dagegmils
moaxdinos Sefaseba, raTa gansazRvros, aris Tu ara saWiro raime RonisZiebebis gatareba.
3. koordinacia _ firmis yvela ganyofilebis harmoniuli muSaobis
organizeba.
1.2.
saimedo informaciis Tvisebebi
gadawyvetilebis mimRebisaTvis aucilebelia rom informacia iyos Rirebuli. informacia Rirebulia, Tu igi mniSvnelovania misi momxmareblisTvis.
informaciis Rirebuleba (sargeblianoba) warmoiqmneba gadawyvetilebis
mimRebTa qmedebis Sedegad, romlebic am informacias mogebis gadidebis mizniT
iyeneben.
magaliTad: moulodnelad warmoSobili Warbi danaxarjebis kvlevam SeiZleba gamoaaSkaraos uyairaTo da araefeqturi danaxarjebi, romlebic momavalSi unda aRmoifxvras. aseve, realizaciis detaluri analizi gviCvenebs
maRalmomgebiani produqtebis warmoebis Sesaxeb gadawyvetilebebis miRebis
saWiroebas. danaxarjebis operatiuli kvlevis Sedegebi realuri gegmebis
Sedgenis saSualebas iZleva da a.S.
informacia agreTve ekonomiuri anu iafi unda iyos. yvela sawarmoSi warmoiSoba monacemebi, romelTa infomaciad gardaqmna da momxmarebelze miwodeba unda moxdes yvelaze dabal fasad.
monacemebis damuSaveba ise unda moxdes, rom miRebuli iqnas saimedo informacia.
saimedo informacia aris iseTi informacia, romelic sasargebloa misi
mimRebisaTvis. igi sasargebloa, Tu mis mimRebs SeuZlia daeyrdnos mas gadawyvetilebebis miRebisas.
saimedo informacia unda iyos:
• sruli;
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relevanturi anu saqmesTan dakaSirebuli;
drouli;
rac SeiZleba zusti;
gasagebi;
mniSvnelovani;
amaRlebdes momxmareblis kompetenturobas
misi sasargeblo Rirebuleba ufro maRali unda iyos, vidre misi mopovebis danaxarjebi. monacemebi unda mogrovdes rac SeiZleba dabali danaxarjebisa da maRali sizustis uzrunvelyofis pirobebSi.
informacia unda gadaeces sworad SerCeul pirs da gadacema unda mox-
des Sesaferisi arxiT.
arsebobs informaciis gadacemis mravali arxi, rogoricaa:
• saubari
• satelefono zari
* kompiuteris ekrani
• eleqtronuli fosta
• werilobiTi angariSi
• safosto komunikacia
• faqsi
• “Tanamedrove kompiuteruli qselebi”
informaciis gadacemis arxis SerCeva damokidebulia mraval faqtorze,
rogoricaa:
• informaciis buneba
• informaciis moxmarebis sixSire
• informaciis moTxovnis formati
• momxmareblis motivacia (savaraudod, romeli arxi ufro waaxalisebs
momxmarebels)
• geografiuli mdebareoba (ra manZilze unda gadaices informacia)
• komunikaciis danaxarji.
magaliTi:
vTqvaT, sawarmoSi Cndeba xanZari. _ unda moxdes informaciis saswrafo
gadacema signalizaciiT an Sida da gare telefonebiT.
muSa danadgarma moulodnelad muSaoba Tu Sewyvita _ dazgis operatori ar unda daelodos yovelkvireul Semowmebas da es, Tavis zedamxedvels saswrafod unda acnobos da a.S.
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menejmentis sainformacio moTxovnebi
tradiciulad, menjmentis saqmianobad dagegmva da kontroli iTvleba.
dagegmva aris miznebis Camoyalibeba da maT misaRwevad saWiro sawarmoo
politikis, strategiis, taqtikisa da moqmedebebis formireba, Sefaseba da SerCeva.
firmis miznebi SeiZleba iyos finansuri da arafinansuri.
finansur miznebs warmoadgenen momgebianoba da maqsimizacia.
arafinansur miznebs warmoadgenen:
* warmoebis zrda
* konkurentunarianoba
* personalis intersebis dakmayofileba
* warmoebis kvleva da ganviTareba
* umaRlesi xarisxis momsaxureobis gaweva klientebisaTvis
* garemos dacva
sawarmos politika aris Camoyalibebuli daskvna, koncefcia romelic
warmarTavs gadawyvetilebebis mimRebTa azrovnebas.
strategia aris moqmedebebisa da resursebis gamoyenebis zogadi programa farTo miznebis misaRwevad.
ganasxvaveben strategiis sam dones:
I.
korporaciuli strategia _ roca strategiebis SemuSaveba
xdeba mTeli organizaciisaTvis
II.
biznes strategia _ roca sawarmos SigniT, TiToeuli ganyofileba gegmavs miznebis Sesrulebas
III.
funqciuri strategiebi _ mimarTulia iqiTken, Tu sawarmos konkretuli funqcia, rogor uzrunvelyofs korporaciuli da biznes strategiis mxardaWeras.
firmis organizaciuli kontroli aris saqminobis monitoringi, faqtiuri
mdgomareobis Sefaseba, romelic uzrunvelyofs reagirebas Sedegebze.
dagegmvis procesis pirveli stadiaa amocanebis Camoyalibeba. imisaTvis, rom
CamovayaliboT amocanebi, mopovebul unda iqnas informacia sawarmos arsebuli mdgomareobisa da SesaZlo srategiis ganxorcielebis Sesaxeb. mimdinare
mdgomareobaSi garkveva ki Sida informaciis gamoyenebiT aris SesaZlebeli.
menejerTa saTanado informaciiT uzrunvelyofa unda moxdes yvela doneze,
raTa daexmaros maT saqmianobis obieqtur dagegmvasa da kontrolis ganxorcielebaSi, razec isini pasuxismgeblebi arian.
menejerTa informaciiT uzrunvelyofis princi pebze moqmedi faqtorebia:
• organizaciis miznebi
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sameurneo opraciebis masStabebi da saxeobebi
marTvis struqtura
marTvis stili: centralizebuli da decentralizebuli, avtoritaruli Tu kolegialuri
• miRebuli gadawyvetilebebis ti pebi
• firmis, rogorc Ria sistemis urTierTqmedebis done garemosTan.
amrigad, mmarTvelobiTi informacia Sida moxmarebisaTvis gamoiyeneba.
am informaciis klasifikacia cnobilia “entonis samkuTxedis” saxelwodebiT
(ix. diagrama 1.), romlis Tanaxmad, gamoiyofa informaciis sami ZirTadi saxe:
strategiuli, taqtikuri da operatiuli.
strategiuli informacia ZiriTadad gamoiyeneba direqtorebisa da ufrosi
menejerebis mier, organizaciis erTiani miznebisa da strategiis dagegmvisaTvis da imis Sesamowmeblad, namdvilad iqna Tu ara miznebi miRweuli.
strategiul informacias ekuTvnis:
• ZiriTadi biznes_ segmentis saqmianoba
• arsebuli da potenciuri bazrebis perspeqtivebi
• investiciebis Sefasebis gamorkveva
* moTxovnebi fulad saxsrebze
• grZelvadiani sesxebis mopovebis SesaZlebloba da perspeqtivebi
taqtikuri informacia gamoiyeneba menejerTa mier marTvis yvela doneze,
magram, ZiriTadad saSualo doneze dagegmvisa da menejeruli kontrolisaTvis saqmianobis iseT sferoebSi, rogoricaa fasebis dadgena, Sesyidva, ganawileba da sasawyobo saqmianoba. taqtikuri informacia mzaddeba regularulad,
yovelkvireulad da yovelTviurad. mas miekuTvneba:
• maragis donis kontroli
• Sromisnayofierebis done
• moTxovnebi mimdinare Sesyidvebze
• biujetis kontroli da gadaxrebis analizi
• muSaxelis denadobis statistika
operatiuli informacia _ aris informacia, romelic saWiroa yoveldRiuri operaciebis marTvisa da kontrolis ganxorcielebisaTvis. magaliTad,
ganyofilebebis ufrosebi yoveldRiurad asruleben saqmianobis marTvisa da
zedmxedvelobis procedurebs. operatiul informacias miekuTvneba:
• debitorebisa da kreditorebis CamonaTvali
• xelfasis uwyisis detalebi
• moTxovna nedleulze da nedleulis gamoyeneba
• klientebis pretenziebis analizi
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• manqana-danadgarebis warmadobis statistika
• mza produqciis yoveldRiuri miwodebis grafiki
• samuSao grafiki
operatiuli informaciis wardgena xdeba ara regularulad: yoveldRiurad da saaTebis mixedviT an, SeiZleba ufro detaluradac _ wuTobrivad.
arsebobs mmarTvelobiTi informaciis alternatiuli klasifikacia, (ix.
diagram 2), romlis mixedviT igi or saxed iyofa: dagegmvis informacia da
kontrolis informacia.
dagegmvis informacia aris informacia, romelic saWiroa samoqmedo alternatiul gzebs Soris arCevanis gasakeTeblad da gegmebis SesamuSaveblad.
magaliTad:
* moTxonebis prognozi
* ekonomikuri prognozi
* danaxarjebis winaswari prognozi (xarjTaRricxva)
* konkurentTa qcevis Sefaseba
kontrolis informacia axdens warsulis faqtobrivi Sedegebis Sedarebas dasaxul miznebTan. esenia:
* cvlad danaxarjebSi warmoSobili gadaxrebis analizi
* relizaciis gadaxris analizi
* warmoebis efeqtianobis analizi
* samuSao kapitalis analizi.
informaciis klasifikaciis es ori alternatiuli saxe SeiZleba diagramaze Semdegnairad vaCvenoT
dagegmvis
stra-
informacia
tegiuli
informacia
taqtikuri
informacia
kontrolis
informacia
operatiuli informacia
diagrama 1.
“entonis samkuTxedi”
diagrama 2.
alternatiuli klasifikacia
diagramebis urTierTSedarebiT, naTlad sCans, rom gadawyvetilebis miRebis
i. WilaZe -
13
umaRles doneze saWiroa dagegmvis informacia. qveda doneze ki ufro metad
kontrolis funqciaa saWiro.
1.4. mmarTvelobiTi aRricxvis Sida
da gare wyaroebi
mmarTvelobiTi aRricxvis mizania moamzados informacia Sida moxmarebisaTvis, menejerebisa da direqtorebisaTvis swori da efeqtiani gadawyvetilebebis misaRebad.
mmarTvelobiTi aRricxvis mier informaciis momzadebisaTvis mravali
Sida wyaro arsebobs, romelTagan yvela ver CaiTvleba saaRricxvo sistemis
nawilad. saaRricxvo sistemis sazRvrebi, gansakuTrebiT mmarTvelobiT aRricxvaSi, xSirad zustad ar aris gansazRvruli.
mmarTvelobiTi aRricxvis informaciis Sida wyaroebia:
* gayidvebis mTavari wigni _ romlis safuZvelze mzaddeba informacia
angariS-faqturebis raodenobis,
realizaciis moculobis, momxmareblebis
da produqciis saxeebis mixedviT
* Sesyidvebis mTavari wigni _ mis safuZvelze mzaddeba informacia
calkeuli momwodeblebis mixedviT
Sesyidvebis gaanalizebis Sesaxeb.
• saxelfaso uwyisebi _ iZleva informacias TanamSromelTa
raodenobis, namuSevari saaTebis,
miRweuli Sedegebis da gamoqviTuli
gadasaxadebis Sesaxeb.
* ZiriTadi saSualebebis sistema _ iZleva informacias maTi
Sesyidvebis TariRis, sawyisi Rirebulebis,
adgilmdebareobis, cveTis meTodebisa da
sawarmoo simZlavreebis Sesaxeb.
* warmoebis dokumentacia _ romelic saSualebas iZleva miRebul
iqnas informacia daxarjuli masalebis danadgarebis
mocdenebis, miRweuli Sedegebis, wunde•
buli produqciis Sesaxeb.
realizaciisa da marketingis dokumentacia da registrebi _ iZle-
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va informacias momxmareblebis ti pebis,
bazris kvlevis Sedegebis da sezonuri
variaciebis Sesaxeb.
mmarTvelobiTi aRricxvis gare wyaroebia:
momwodeblebi _ produqtebis Taviseburebebisa da fasebis
Sesaxeb.
Jurnal _ gazeTebi _ konkurentebze informaciis, aqciaTa fasebis da teqnologiebis ganviTarebis Sesaxeb.
samTavrobo struqturebi _ sagadasaxado politika,
ekonomikis dargebis statistika,
inflaciis ganakveTebi.
momxmareblebi _ moTxovnebi produqtebze da fasebze
mgrZnobeloba
potenciuri muSaxeli _ moTxovna xelfasze da samuSao
pirobebi.
xelmZRvanelobisaTvis informaciis miwodeba xdeba angariSebis wardgenis meSveobiT. angariSi SeiZleba momzaddes mravali formiT, dawyebuli periodulad nabeWdi angariSebiT da damTavrebuli aRmasrulebeli xelisuflebis mier, sainformacio sistemaze dayrdnobiT momzadebuli individualuri
angariSiT.
xelZRvanelobisaTvis warsadgeni ti piuri angariSebi unda moicavdes
Semdegs:
1. angariSi masalebisa da produqciis warmoebis kontrolis Sesaxeb _
moicavs sawarmoo ciklisaTvis masalebis winaswari CatvirTvis gegmas; manqana-danadgarebis simZlavris prognozs; ganyofilebebis saoperacio uwyisebs;
angariSebs maragebisa da daumTavrebeli warmoebis Sesaxeb, wundebuli saqonlis Sesaxeb da muSaxelis gamoyenebis Sesaxeb.
2. marketingisa da distribuciis angariSi _ igi moicavs bazris kvlevis
angariSs; SekveTebis angariSs produqtebze geograful adgilmdebareobebis
mixedviT; fasdaTmobis tendenciebs; informacias tranportirebisa da sawyobSi maragebis Senaxvis xarjebis Sesaxeb; realizatorebis saqminaobis angariSs, momsaxurebisa da sxva damatebiTi xarjebis angariSs.
3. personalis Sesaxeb angariSSi mocemuli unda iyos: TanamSromelTa raodenoba kategoriebis mixedviT; zedmetad namuSevari saaTebi, avadmyofoba, mocdena,
dagvianeba; moTxovna treningze; winsvlis perspeqtivebi; samuSaoze ayvanis politika; samuSaos aRwera.
4. finansuri da mmarTvelobiTi aRricxvis angariSSi Sedis _ wliuri ofi-
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cialuri angariSgeba; biujetebi da prognozebi; realizaciisa da zRvruli
mogebis analizi; fuladi saxsrebis marTva da samuSao kapitalis Sefaseba;
kapitaluri proeqtebis Sefaseba; mudmivi da cvladi xarjebis analizi; ukan
dabrunebuli Tanxebis angariSi.
xelmZRvanelobisaTvis warsadgeni angariSebis momzadebisas daculi unda
iqnas Semdegi princi pebi:
• lakonuroba
• gonivruli struqtura _ angariSi unda iyos qveTavebad logikurad
dalagebuli da danomrili
• stili _ sasurvelia garkveuli eniT gadmocemuli mokle winadadebebi. mosazreba mkafiod unda iyos gamoyofili faqtebisagan.
• prezentacia _ angariSi unda moicavdes saTaurs, miTiTebuli unda
iyos adresati da yvela piri visac asli gaegzavneba. igi unda iyos
xelmowerili da daTariRebuli.
• grafikebis gamoyeneba ukeTesi TvalsaCinoebisaTvis _ grafikebi aadvilebs saqmianobis Sedegebis swrafad aRqmas. SeiZleba gamoyenebuli iqnas marTkuTxa an wriuli diagramebi, dinamikuri grafikebi da
sxva.
1.5. finansuri da mmarTvelobiTi aRricxvis
SedarebiTi daxasiaTeba
buRaltruli aRricxva sawarmos ganixilavs rogorc saaRricxvo erTeuls,
romlis SigniT SeiZleba gamoyofili iqnas aRricxvis calkeuli elementebi. buRaltruli aRricxvis TvalsazrisiT yoveli sawarmo ganixileba misi
mflobelis, kreditorebis, klientebis da mosamsaxureebisagan damoukideblad.
es imas niSnavs, rom sawarmoSi operaciebi unda ganxorcieldes mflobelebis
piradi finansuri mdgomareobisagan damoukideblad ( magaliTad, Tu pirs ori
sawarmo aqvs: tyavis da ludis, maSin yoveli maTgani calk-calke ganixileba da
aRiricxeba. erTi SeiZleba momgebiani iyos, meore _ zaraliani).
buRaltruli aRricxva warmoadgens codnis iseT dargs, romelsac gansakuTrebuli roli aqvs sazogadoebaSi. igi aucilebelia yoveli organizaciisaTvis, romelsac aqvs resursebi, xarjebi da mogeba. buRalterias xSirad
biznesis enas uwodeben.
mewarmis ekonomikur mizans mogebis miReba warmoadgens. am miznis misaRwevad igi iZens da xarjavs saTanado saxis resursebs, moi povebs investorebs,
saWiroebisamebr iRebs sesxebs, xelSekrulebebs debs mraval organizacias-
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Tan. amdenad, sawarmos xelmZRvaneloba dainteresebulia gaaCndes utyuari
informacia xarjebis, Semosavlebis da finansuri Sedegebis Sesaxeb. amitom,
mewarmis interesSi Sedis hqondes mowesrigebuli buRalteria. amiT agreTve
dainteresebulia aqcionerebi, partniorebi, bankebi, myidvelebi da saxelmwifo.
buRaltruli aRricxvis sistema SeiZleba ganisazRvros rogorc sainformacio sistema, romlis mizania Seadginos informacia sawarmos resursebisa da maTi realuri gamoyenebis Sesaxeb.
buRaltruli aRricxva aris ekonomikuri informaciis miRebis, damuSavebisa da gamoyenebis procesi dasabuTebuli Sefasebebisa da gadawyvetilebebis
miRebis mizniT.
buRalteria aris erTaderTi modeli, romelic iZleva informacias sawarmos mTeli ekonomikuri mdgomareobis Sesaxeb. buRaltrul aRricxvas ricxvebis enaze gadaaqvs sawarmos mTeli sawarmoo, komerciuli da finansuri
urTierTobebi da maTi Sedegebi.
buRaltruli aRricxvis mizania ara mxolod aRricxos sawarmos sameurneo ekonomikuri urTierToba, aramed saTanado organizaciuli wesiT momzadebuli informacia mis momxmareblebs miawodos.
sawarmos Sesaxeb arsebuli informaciiT dainteresebuli momxmareblebi
ZiriTadad or jgufad iyofa: gare da Sida momxmareblebi. gamomdinare iqedan,
rom buRaltruli aRricxvis mizania moamzados informacia dainteresebuli
mxareebisaTvis, igi finansur da mmarTvelobiT aRricxvad iyofa.
finansuri aRricxvis mizania moamzados informacia gare momxmareblebisaTvis. esenia: aqcionerebi, potenciuri investorebi, safinanso-sakredito
organizaciebi, kreditorebi, klientebi, saxelmwifo struqturebi da sazogadoebis sxva warmomadgenlebi. Tumca igi agreTve gamoiyeneba Sida moxmarebisaTvis, finansuri ganyofilebebis mier, finansuri koeficientebis analizisa
da momgebianobis amaRlebis RonisZiebebis SemuSavebisaTvis
mmarTvelobiTi aRricxvis mizania moamzados informacia mxolod Sida
momxmareblebisaTvis, warmoebis direqtorebisa da menejerebisaTvis.
dagegmvis procesis damTavrebis Semdeg, iwyeba gegmebis amoqmedeba. gegmebis Sesrulebaze menejerebi axorcieleben kontrols, romelic oTx safexurs moicavs:
I.
gegmebis ganxorcielebis dawyeba (amoqmedeba),
II.
gegmebis ganxorcielebis procesis meTvalyureoba da am procesTan dakavSirebuli ukukavSiris informaciis mogroveba.
ukukavSiris informacia ewodeba informacias, romelic saWiroa
firmis saqmianobis Sesafaseblad misi miznebis ganxorcielebis
i. WilaZe -
17
procesSi.
III.
ukukavSiris informaciis safuZvelze dagegmilsa da realur
Sedegebs Soris warmoSobili gansxvavebebis Sefaseba anu dadgena imisa, romeli gadaxraa sasurveli da romeli ara. aris Tu
ara gadaxrebi dasaSveb farglebSi.
IV.
dagegmilsa da faqtiur Sedegebs Soris arsebiTi gadaxrebis
arsebobisas saTanado rekomendaciebis SemuSaveba da ganxorcieleba.
amrigad, kontrolis mTavari elementia ukukavSiris informaciis droulad da srulad Segroveba. swored am informacias amzadebs mmarTvelobiTi
aRricxva.
zogierTi ekonomisti mmarTvelobiTi aRricxvidan gamoyofen sawarmoo aRricxvas.
sawarmoo aRricxva sawarmos calkeuli Sida organizaciul struqturuli
nawilisaTvis gansazRvravs xarjebs da axdens maT analizs saTanado principebis, meTodebisa da teqnikis gamoyenebiT.
sawarmoo aRricxvis sistema iZleva informacias :
1.
2.
3.
4.
5.
produqciis momgebianobis detaluri Sefasebis Sesaxeb
maragebis Sefasebis Sesaxeb
SromiTi danaxarjebis Sefasebis Sesaxeb
zednadebi danaxarjebis Sesaxeb
fasebis politikis Sesaxeb
mmarTvelobiTi aRricxva ufro farTo cnebaa, romelic informacias amzadebs marTvis yvela doneze. aseT informacias warmoadgens finansuri da
sawarmoo angariSebi. mmarTvelobiTi aRricxva ZiriTadad dakavebulia menejmentisaTvis rCevebis micemiT, romlebic efuZneba mogrovebul informacias.
agreTve SeiZleba monawileobdes gadawyvetilebebis miRebaSi, dagegmvaSi, biznesis kontrolSi.
polemika: Cveni azriT, sawarmoo danaxarjebis aRicxvis gamoyofa mmarTvelobiTi aRricxvidan gamarTlebuli araa. mmarTvelobiTi aRricxvis ZiriTadi obieqti swored
danaxarjebis mowesrigebuli aRricxva da maT Sesaxeb informaciis momzadebaa, romelic
danaxarjebis dagegmvisa da kontrolis mizniT gamoiyeneba.
finansuri da mmarTvelobiTi aRricxvis SedarebiTi daxasiaTeba SeiZleba
warmodgenili iqnas cxrilis saxiT.
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cxrili 1.1.
finansuri da mmarTvelobiTi aRricxvis
Sedareba
Sedarebis sferoebi
1.informaciis
ZiriTadi momxmareblebi
2.ormagi aRricxvis
sistemis mixedviT
3.arCevanis
Tavisuflebis
mixedviT
finansuri aRricxva
sawarmos gareSe iuridiuli da
fizikuri pirebi
aucilebelia operaciebis
ormagi aRricxva
evaleba aRricxvis saerTaSoriso princi pebis dacva
Sida momxmareblebi
ar aris SezRuduli ormagi aRricxvis sistemiT
ar eqvemdebareba sayovelTao normebs. erTaderTi kriteriumi sargeblianobaa
gamoiyeneba fuladi erTeuli
iyenebs yvela zomis erTeuls
4. zomis erTeulebis mixedviT
5.analizis ZiriTadi obieqti
mTliani sawarmo
sawarmos sxvadasxva struqturuli
qvedanayofi
6. angariSgebis
Sedgenis saxSire
periodulad da regularulad
araregulerulad, roca saWiroa
menjmentisaTvis
7. saimedoobis xarisxis mixedviT
moiTxovs obieqturobas
damokidebulia dagegmvis miznebze,
magram gamoiyeneba zusti monacemebi
8. gaxsnilobis mixedviT
9. orientaciis mixedviT
sajaro xasiaTisaa
daxuruli xasiaTisaa
asaxavs istoriul faqtebs
momavalzea orientirebuli
sawarmoTa efeqtiani marTvis mizniT, mmarTvelebs sWirdebaT informacia
ara mxolod sawarmos momgebianobisa da gadaxdisunarianobis Sesaxeb, aramed
sWirdebaT uamravi detaluri Sida informaciac. ganvixiloT mogeba/zaralis
angariSgeba pirobiTi firmis magaliTze:
mogeba/zaralis angariSgeba 2010 w.
Semosavali realizaciidan
50 000 l
realizebuli produqciis TviTRirebuleba:
masalis xarjebi
15 000 l
SromiTi xarjebi
8 000 l
sawarmoo zednadebi xarjebi
5 000 l
( 28 000 l)
-------------------------------------------------------------------------------mogeba realizaciidan
marketingis xarjebi
22 000 l
(9 000 l)
i. WilaZe -
saerTo-administraciuli xarjebi
finansuri xarjebi
19
(4 000 l)
(2 000 l)
--------------------------------------------------------------------------------mogeba dabegvramde
mogebis gadasadis xarji
7 000 l
(1 400 l)
---------------------------------------------------------------------------------wminda mogeba
5 600 l
cnobilia, rom motanili angariSgeba, sajaro informacias warmoadgens,
radgan, gare momxmareblebs sawarmos momgebianobis mxolod Sefaseba ainteresebT. rac Seexeba mogebis gadidebis gzebis Ziebas da rekomendaciebis
SemuSavebas, igi gare momxmareblebis interesis sferos scildeba. es sawarmos mmarTvelebis problemaa. maT uamravi detaluri informacia sWirdebaT.
kerZod: Tu romeli produqciaa ufro momgebiani, romelime xom araa zaraliani, calkeuli saxis produqciis erTeulze romeli saxis xarji gaizarda
an Semcirda, vidre iyo dagegmili da a.S. msgavsi detaluri da analizuri
informaciebi sawarmoTa Sida komerciul saidumloebas warmoadgens, gareT
ar qveyndeba da swored mmarTvelobiTi aRricxva amzadebs xelmZRvanelebisaTvis.
amrigad, mmarTvelobiTi aRricxvis sferos warmoadgens saoperacio mogebis
gamoTvla calkeuli saxis produqciis mixedviT, romelTa naerT maCveneblebs
finansur aRricxvas awvdis.
kiTxvebi TviTSemowmebisaTvis:
1. ra aris monacemebi
2. ra aris informacia
3. ra aris saimedo informaciis Tvisebebi
4. ra aris mmarTvelobiTi aRricxvis mizani
5. ras axasiaTebs informaciis klasifikaciis ~entonis samkuTxedi~
5. ras ewodeba strategiuli informacia
6. ras ewodeba taqtikuri informacia
7. ras ewodeba operatiuli informacia
8. CamoTvaleT mmarTvelobiTi aRricxvis Sida da gare wyaroebi.
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amocanebi
savarjiSo 1. ganixileT sakuTari mdgomareoba. Tqven swavlobT aRricxvis specialobiT da
gsurT buRaltris profesiis miReba.
miuTiTeT Tqveni :
• miznebi
• strategia
• taqtika
• operatiuli gegmebi
pasuxi:
miznebi _ buRaltris kvalifikaciis miReba da warmatebuli profesiuli kariera
strategia _ Sesabamisi gamocdebis Cabareba
taqtika _ saleqcio kursebze daswreba
operatiuli gegmebi _ testebis Cabareba da susti sferoebis gamosworeba.
savarjiSo 2. CamoTvaleT firmis arafinansuri miznebi:
pasuxi:
* warmoebis zrda
• diversifikacia
• sicocxlisunarianoba
• samuSao Zalis garkveuli donis miRweva
• liderobis miRweva gamokvlevebisa da ganviTarebis sferoSi
• klientebis momsaxurebis umaRlesi donis miRweva
• garemos dacva
savarjiSo 3. CamoTvaleT monacemebis gadamuSavebis operaciebi
pasuxi: monacemebis gadamuSavebis operaciebi SeiZleba iyos:
• klasebad dayofa
• daxarisxeba
• gamoTvla
• Sejameba
• interpretacia
• ganaxleba
• danawevreba
savarjiSo 4. Tqveni azriT, ra Tvisebebs unda flobdes sando informacia?
pasuxi: sando informacia unda iyos:
• relevanturi ganxiluli problemis mimarT
• sakmarisad zusti daniSnulebis mixedviT, rom menejeri eyrdnobodes mas
• daniSnulebis mixedviT sruli
• mopovebuli saimedo wyarodan
* gadacemuli Sesaferis pirovnebaze, kavSiris
Sesaferisi
arxiT. magaliTad: werilobiT, satelefono saubriT, faqsiT.
• gadacemuli Sesabamis momxmarebelze, Sesaferis dros da iyos
SeZlebisdagvarad ganaxlebuli
• sakmarisi, magram ar iyos Zalian detaluri
• aRqmadi mimRebi pirisaTvis.
savarjiSo 5. ra aris informaciis Rirebuleba?
pasuxi: informaciis gamoyeneba gadawyvetilebis mimRebTa mier mogebis gazrdis mizniT.
savarjiSo 6. qvemoT CamonaTvalidan, romeli warmarTavs gadawyvetilebis mimRebTa azrovnebas?
a. sxvadasxva politika
b. Rirebu;lebebi
g. strategiebi
( pasuxi: a.)
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Tavi 2.
21
danaxarjebis klasifikacia
mmarTvelobiTi aRricxvis erT-erTi mTavari amocanaa gansazRvros produqciasa da momsaxurebaze gaweuli danaxarjebi maTi marTvisa da kontrolis
mizniT. danaxarjebis aRricxvis efeqtiani organizaciis da mmarTvelebisaTvis xarisxiani informaciis momzadebis mizniT, saWiroa danaxarjebis klasifikacia anu dajgufeba maTi bunebisa Sesabamisad.
am TavSi Tqven SeiswavliT Semdeg sakiTxebs:
* danaxarjebis mizani, danaxarjTa erTeuli da danaxarjTa centrebi
* danaxarjebis klasifikaciis arsi, Semavali da gamavali xarjebi
* danaxarjebis dayofa saqmianobis sferoebis mixedviT
* ZiriTadi da zednadebi xarjebi
* produqtis da periodis xarjebi
* pirdapiri da arapirdapiri (iribi) xarjebi
*danaxarjebis qceva
* danaxarjebis klasifikacia gadawyvetilebebis miRebaze damokidebulebis
mixedviT
* regulirebadi da araregulirebadi danaxarjebi
* danaxarjebis dayofa periodizaciis mixedviT
2.1.
danaxarjebis mizani, damaxarjTa erTeuli da
danaxarjTa centrebi
mewarme, Tavisi safinanso-ekonomikuri miznebis misaRwevad, mravali saxis
resursebis gamoyenebas saWiroebs. mis interesebSia, flobdes zust informacias rogorc resursebis SeZenis, aseve maTi gamoyenebis Sesaxeb, raTa daadginos, resursebi ramdenad efeqtianad gamoiyeneba, romelic, maT
rac SeiZleba maRali sargeblianobiT moxmarebas gulisxmobs. amitom, sawarmos xalmZRvanelobam unda icodes ra mizniT gaiweva xarjebi.
danaxarjebis mizani (anu obieqti) aris nebismieri saqamianoba, romlis mixedviTac danaxarjebi gancalkavebulad gamoiangariSeba. magaliTad, produqcia, konkretuli saqmianoba an ganyofileba.
mewarmes ainteresebs icodes danaxarjebis moculoba ama Tu saqmianibaze, produqciaze mTlianad da erTeul produqtze. danaxarjebis detaluri
analizisa da Sesabamisad, maRali xarisxis kontrolis saSualebas iZleva
danaxarjTa erTeulebi.
danaxarjTa erTeuli aris produqciis da momsaxureobis iseTi umciresi
raodenobrivi erTeuli, romlis mixedviT danaxarjebis aRricxva da dadgena
SesaZlebelia da mizanSewonili.
danaxarjTa erTeuli SeiZleba iyos: kilogrami, tona, metri, saaTi, cali,
sawol/dRe da a.S.
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magaliTad, danaxarjebis dasadgenad, danaxarjTa erTeuli, vTqvaT cementis
qarxanaSi, ufro mizanSewonilia da SesaZlebeli, iyos tona, vidre 1 kilogrami; Cais mwarmoebel fabrikaSi _ 10 kilogrami, oqros warmoebaSi _ grami;
Rvinis mwarmoebel sawarmoSi _ 10 dekalitri, sastumroSi _ sawol/dRe, transportSi _ 10 tona/kilometri, aguris qarxanaSi _ 1000 cali aguri, qaRlaldis
warmoebaSi _ ruloni, buRaltrul firmebSi _ daxarjuli kac/saaTi, maragebis
ganyofilebaSi _ miRebuli da gacemuli moTxovnebis dokumenti, angariS-faqtura, umaRles saswavlebelSi _ danaxarji 1 studentze da a.S.
amrigad, danaxarjTa erTeulis arCeva damokidebulia biznesis teqnologiur Taviseburebebze da imaze, ramdenad xarjtevadia produqti ( an momsaxureoba).
danaxarjTa erTeulis codna arsebiTia fasdadgenisa da produqciis
asortimentis Sesaxeb gadawyvetilebis miRebisas, maragis Sefasebis da biujetirebis (dagegmvis) mizniT.
danaxarjebis efeqturi da organizebuli kontroli moiTxovs danaxarjebis dadgenas rogorc saqmianobis Sedegis ( produqtebis), ise saqmianobis
adgilis ( anu danaxarjTa centrebis ) mixedviT.
danaxarjTa centri aris sawarmos ganyofileba, funqcia an mowyobiloba,
romlis saqmianoba dakavSirebulia mxolod xarjebis gawevasTan da misi menejeris muSaoba fasdeba danaxarjebis biujetis dacviT.
danaxarjTa centri SeiZleba iyos sawarmoo saamqroebi, Semrevi saamqro,
sawyobi, administracia da a.S.
danaxarjTa yoveli centrisaTvis danaxarjebis dadgena aucilebelia,
raTa ganisazRvros danaxarjebis centris damokidebuleba danaxarjTa erTeulTan mimarTebaSi, danaxarjTa dagegmvisa da kontrolisaTvis.
2.2.
danaxarjebis klasifikaciis arsi
momgebiani biznesi aris misi mflobelebis, masSi dasaqmebuli personalis,
momxmareblebis da TviT saxelmwifo biujetis finansuri Zlierebis wyaro.
amasTan, resursebi bunebaSi amowurvadia da maTi racionaluri da udanakargo
gamoyeneba mTeli sazogadoebis imteresebSic Sedis.
zemoTqmulidan gamomdinare, nebismieri saxis biznesis xalmZRvaneloba
ara mxolod dainteresebulia, aramed valdebulicaa, mis xelT arsebuli resursebi maRal doneze marTos da akontrolos. am mizniT, mmarTvelebi mudam
unda flobdnen informacias danaxarjebis Sesaxeb, romelsac mmarTvelobiTi
aRricxva amzadebs.
danaxarjebis aRricxvis mowesrigebisa da Sesabamisad, dagegmvisa da marTvisaTvis, xdeba danaxarjebis klasifikacia.
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danaxarjebis klasifikacia niSnavs sxvadasxva niSnis mixedviT, erTgvarovani xarjebis logikur dajgufebas.
danaxarjebi dajgufeba xdeba Semdegi niSnebis mixedviT:
1. xarjvis mimarTulebis mixedviT;
2. saqmianobis sferoebis mixedviT;
3. ekonomikuri Sinaarsis mixedviT:
4. ekonomikuri elementebis mixedviT;
5. funqciuri daniSnulebis mixedviT;
6. produqciis TviTRirebulebisadmi mimarTebis mixedviT.
7. calkeuli saxis produqciis TviTRirebulebaze mikuTvnebis wesis
mixedviT;
8. gamoSvebuli produqciis moculobaze damokidebulebis mixedviT;
9. gadawyvetilebebis miRebaze damokidebulebis mixedviT;
10. saqmianobis Secvlaze damokidebulebis mixedviT:
11. pasuxismgeblobis centrebis mixedviT;
12. periodulobis mixedviT.
ganvixiloT TiToeuli maTgani cal-calke:
warmovidginoT romelime ti pis sawarmo ( vTqvaT, fexsacmlis fabrika)
mTlianobaSi da pirvelive SexedviT davinaxavT, rogor moZraoben masSi danaxarjebi. kerZod, sawarmo iZens sxvadasxva saxis resursebs: danadgarebs da
masalebs, romelTa Sesyidvaze saTanado fulad xarjebs eweva. paralelurad,
sawarmos SigniT, sawyobebidan gaedineba mravali saxis masala, romlebic Sesabamisi teqnologiebis meSveobiT gadamuSavdeba, warmoebaSi ixarjeba da mza
produqtad gardaiqmneba.
maSasadame, xarjvis procesis mimarTulebis mixedviT, sawarmos gaaCnia Semavali da gamavali xarjebi.
Semavali xarjebi is danaxarjebia, romlebic resursebis momarageba-Sesyidvaze iqna gaweuli.
gamavali xarjebi is danaxarjebia, romlebic produqciis damzadebaze daixarja, mza produqciaSi “ganivTda” da meored warmoebaSi veRar Seva. amitom
maT amowurul xarjebsac uwodeben, miuxedavad imisa, rom produqciis realizaciidan miRebul fulad SemosavlebSi, gamoyenebuli resursebis Rirebulebis wilic aris da mewarmes ukan fulis saxiT ubrundeba.
magaliTi: davuSvaT sawarmom, erTi Tvis ganmavlobaSi Seisyida 35 000 laris sxvadasxva saxis masala. imave TveSi, produqciis damzadebaze Tu 30 000 laris masala daixarja, am SemTxvevaSi, Semavali xarjia 35 000 l da gamavali anu amowuruli xarjia 30 000 l.
gamavali xarjebi igive warmoebis danaxarjebs warmoadgenen da danaxarjebis Semdgomi klasifikacia, marTva da kontroli, rogorc aseTi, swored am
xarjebze vrceldeba.
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polemika: arsebobs Tvalsazrisi, rom erTmaneTisagan gaimijnos terminebi: “xarjebi”
da “danaxarjebi”. kerZod, Semaval xarjebs anu im fulad xarjebs, rasac mewarme resursebis
Sesyidvaze xarjavs, ewodos _
xarjebi, xolo, produqciis warmoebaze gaweul xarjebs anu
gamaval xarjebs ewodos _ danaxarjebi. an piriqiT.
vfiqrobT, aseTi midgoma bevr gaugebrobas gamoiwvevs, radgan azrovnebisa da weris dros
bunebrivad iTqmeba, rom vTqvaT, am TveSi danadgaris Sesyidvaze 5000 lari daixarja. an masalis Sesyidvaze 2000 laris fuladi xarjia gaweuli. orive operaciis Sinaarsi arsiT erTidaigivea. aseve, cnebebi _ “warmoebis danaxarjebi” da “warmoebis xarjebi” _ erTidaigive
Sinaarsis Semcvelni arian da maTi gansxvavebis daweseba Zalin xelovnuri iqneba da praqtikul ekonomikur samyaroSi mraval gaugebrobas gamoiwvevs.
vfiqrobT, sawarmos, firmis danaxarjebi da sawarmos (an firmis) xarjebi _ sinonimebia. aseve, warmoebis danaxarjebi da warmoebis xarjebi _ sinonimebia. pirveli sawarmos _ Semavali
da meore _ gamavali xarjia.
2.3.
danaxarjebis klasifikacia saqmianobis
sferoebis mixedviT
aRricxvis standartebis ganmartebiT, xarjebi aris sawarmos ekonomikuri sargeblis Semcireba saangariSgebo periodis ganmavlobaSi aqtivebis
sawarmodan gasvlis an valdebulebebis zrdis safuZvelze, rac gamoixateba
sawarmos sakuTari kapitalis SemcirebiT, romelic dakavSirebuli araa mesakuTreTaTvis kapitalis ganawilebasTan.
polemika: Cveni azriT, buRaltruli aRricxvis standartebSi mocemuli gadmarteba zaralis kategoriis ganmartebas ufro warmoadgens, vinaidan warmoebaze gaweuli xarjebi
araviTar SemTxvevaSi ar SeiZleba CaiTvalos “sawarmos ekonomikuri sargeblis Semcirebad”.
piriqiT, Tuki adgili ar eqneba resursebis xarjvas, arc Semosavlebi iarsebeben, vinaidan, swored resursebis xarjva amzadebs samomavlod Semosavlebis zrdas.
rogorc cnobilia, sawarmoTa ekonomikaSi arsebobs Sinagani ekonomikuri wonasworobis kanonzomiereba, romlis Tanaxmad, sawarmos ekonomikaSi (aseve makroekonomikaSic) araferi ikargeba. sawyobidan masalis gamotana,misi gadamuSavebis mizniT,marTalia amcirebs marags sawyobSi, magram sawarmodan ar gadis, mxolod imave sawarmoSi _ warmoebis procesSi gadaadgildeba
Semosavlebis momtani produqciis dasamzadeblad, riTac uzrunvelyofs ekonomikuri sargeblis zrdas anu Semosavlebis miRebas momavalSi. xolo, zarali aris ek. sargeblis Semcireba.
vfiqrobT, xarjebi aris sawarmos ekonomikuri sargeblis miRebis mizniT, produqciis
damzadebasa da momsaxureobis gawavaze moxmarebuli
resursebis Rirebuleba, romlebic Se-
mosavlebis miRebas uzrunvelyofen momavalSi.
danaxarjebis klasifikacia saqmianobis sferoebis mixedviT, gulisxmobs
maT dajgufebas saqmianobis seqtorebis mixedviT anu gaiTvaliswineba, xarjebi
mocemul sawarmoSi ZiriTad anu maprofilebel saqmianobaze gaiweva Tu dam-
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xmare an araordinarul RonisZiebebze.
saqmianobis sferoebis mixedviT, danaxarjebi iyofa: saoperacio, arasaoperacio da gansakuTrebuli saxis danaxarjebad.
saoperacio danaxarjebi iseTi xarjebia, romlebic sawarmoTa ZiriTadi
anu maprofilebeli saqmianobis ganxorcielebaze ixarjeba.
saoperacio xarjebs miekuTvneba produqciis damzadebaze an momsaxureobis gaweuli materialuri da SromiTi danaxarjebi, komerciuli (marketingis)
xarjebi da saerTo da administraciuli xarjebi.
arasaoperacio xarjebi iseTi danaxarjebia, romlebic mocemuli sawarmosaTvis damxmare xasiaTis saqmianobaze gaiweva. samrewvelo firmebSi aseT
xarjebs miekuTvneba gadaxdili saijaro qiris Tanxebi, sesxebze gadaxdili
procentebi, sasamarTlo procesebze gaweuli xarjebi da sxva.
xarjebis aseTi dajgufebis dros aucileblad gasaTvaliswinebelia biznesis sferos Taviseburebebi. magaliTad, bankebSi aRebuli sesexebis saprocento
xarji saoperacio xarjebia, radgan maTi ZiriTadi saqmianoba sesxebis aReb-micemobaa.
gansakuTrebuli xarjebi iseTi xarjebia, romlebic gamowveuli iyo
Cveulebrivi saqmianobisagan gansxvavebuli sameurneo movlenebisa da operaciebisagan, romlebic regularulad ar xdebian da SemTxveviTi xasiaTisaa.
aseTia, aqtivebis eqspropriacia, zarali stiqiuri ubedurebisagan (miwisZvra,
xanZari da sxva), agreTve, gadaxdili jarimebi.
2.4.
ZiriTadi da zednadebi xarjebi
saoperacio xarjebi ekonomikuri Sinaarsis mixedviT ZiriTad da zednadeb xarjebad iyofa.
ZiriTadia iseTi xarjebi, romlebic produqciis damzadebis an momsaxureobis gawevis procesSi uSualod monawileoben. ZiriTadi xarjebi yovelTvis romelime erTi konkretuli saxis produqciasTanaa mibmuli.
ZiriTad xarjebs miekuTvneba im nedleulisa da masalix xarji, romelic
uSualod produqciis damzademaze ixarjeba. agreTve im muSebis xelfasis
xarji, romlebic produqciis damzadebaze muSaoben.
zednadebi xarjebi warmoebis marTvisa da momsaxurebis xarjebia. isini
Tavis mxriv or jgufad iyofian:
1. sawarmoo zednadebi xarjebi
2. arasawarmoo zednadebi xarjebi
sawarmoo zednadebi xarjebi iseTi xarjebia, romlebic uSualod produqciis damzadebis procesis momsaxurebasa da marTvaze ixarjeba. aseTia: ZiriTadi manqana-danadgarebis cveTisa da movlis xarjebi, ZiriTadi ganyofilebebis
mmarTveli personalis xelfasi, sawarmoo daniSnulebis Senobis cveTisa da
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eqsploataciis xarjebi.
arasawarmoo zednadebi xarjebi sawarmos saerTo mmarTvelobiTi xarjebia, rogoricaa marketingis da saerTo_administraciuli xarjebi.
2.5. produqtis da periodis xarjebi
warmoebis danaxarjebi mravali saxisa da daniSnulebis xarjebisagan
Sedgeba, romlebic produqciis TviTRirebulebisadmi damokidebulebis mixedviT or jgufad ijofa:
1. TviTRirebulebaSi Semavali anu produqtis xarjebi
2. TviTRirebulebaSi arSemavali anu periodis xarjebi
damzadebuli produqciis an gaweuli momsaxureobis TviTRirebulebaSi
Semavali xarjebia:
• ZiriTadi masalis xarji
• ZiriTadi SromiTi xarji
• sawarmoo zednadebi xarjebi
mogeba/zaralis angariSgebis Sedgenis dros, mewarmes ufleba ara aqvs
produqciis, saqonlis an gaweuli momsaxureobis TviTRirebulebaSi sxa saxis
xarji Seitanos.
periodis xarjebi im xarjebs ewodeba, romlebic produqciis TviTRirebulebaSi ar Seitaneba. esenia:
• marketingis xarjebi
• saerTo-administraciuli xarjebi
• arasaoperacio xarjebi
• gansakuTrebuli xarjebi
mxolod, produqciis TviTRirebulebis Sida angariSgebis Sedgenis dros,
roca xelmZRvaneloba gegmavs calkeuli saxis produqciis gasayid saorientacio gegmur fasebs an atarebs yoveli saxis produqciis momgebianobis
analizs, maSin produqciis ( an momsaxureobis) TviTRirebulebaSi Seitaneba
marketingis da saerTo-administraciuli xarjebic.
amrigad, finansuri angariSgebis Sedgenis miznebisaTvis periodis xarjebi
produqciis TviTRirebulebaSi ar Seitaneba da mogeba/zaralis angariSidan
Camoiwereba.
gansxvaveba produqtisa da periodis xarjebs Soris aucilebelia produqciis
maragis Rirebulebisa da mogebis maCveneblis gamosaTvlelad.
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2.6 pirdapiri da arapirdapiri xarjebi
sawarmoSi, rodesac ramdenime saxis produqcia mzaddeba, arsebobs xarjebi, romlebic konkretulad romelime saxis produqtze ixarjeba da xarjebi,
romlebic erTdroulad ramdenime saxis produqtis damzadebaze ixarjebian.
amitom gansxvavdeba, calkeuli saxis produqciis TviTRirebulebaze, maTi mikuTvnebis wesi.
produqciis (an momsaxureobis) TviTRirebulebaze mikuTvnebis wesis mixedviT gamoiyofa pirdapiri da arapirdapiri (anu iribi) xarjebi.
pirdapiria iseTi danaxarjebi, romlebic gawevis momentidanve cnobilia
romeli saxis produqciis an momsaxurebis TviTRirebulebas miekuTvnos.
pirdapiri danaxarjebia:
• ZiriTadi masalis xarji
• ZiriTadi SromiTi xarji
arapirdapiria (anu iribia) iseTi danaxarjebi, romlebic erTdroulad
ramdenime saxis produqciaze ixarjeba, amitom gawevis momentSi cnobili araa
romeli saxis produqciis TvoTRrebulebas miekuTvnos da mxolod ganawilebis gziT (anu arapirdapiri gziT) Seitaneba produqciis TviTRirebulebaSi.
amrigad, arapirdapiri xarjebis gaigiveba uSualod danaxarjebis erTeulTan an danaxarjTa centrTan, SeuZlebelia. maT miekuTvneba sawarmoo da
arasawarmoo zednadebi xarjebi.
am TvalsazrisiT, sawarmoo zednadeb xarjebSi Sedis:
• arapirdapiri masalis xarji
• arapirdapiri SromiTi xarji
• danarCeni arapirdapiri xarjebi
danaxarjebis dayofa pirdapir da arapirdapir xarjebad aucilebelia calkeuli saxis produqciis TviTRirebulebis kalkulaciisaTvis.
maSasadame, danaxarjTa erTeulis TviTRirebuleba moicavs pirdapir xarjebs
da sawarmoo zednadebi xarjebis wils, romelic saTanado meTodebiT gamoiTvleba. zednadebi xarjebis ganawilebis meTodebi axsnili iqneba calke TavSi.
2.7.
danaxarjebis qceva
warmoebis danaxarjebi sxvadasxva saxis xarjebisagan Sedgeba, romlebic
produqciis gamoSvebis an warmoebis moculobis cvlilebisas sxvadasxvgvarad icvlebian.
danaxarjebis qceva niSnavs Tu rogor reagireben danaxarjebi warmoebis
moculobis cvlilebaze.
warmoebis moculobis cvlilebaze damokidebulebis mixedviT arsebobs
Semdegi saxis xarjebi:
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• cvladi xarjebi
• mudmivi xarjebi
• naxevradcvladi xarjebi
• safexurebrivad cvladi danaxarjebi
cvladia danaxarjebi, romlebic mTlianobaSi, warmoebis cvlilebis pirdapir proporciulad icvlebian. esenia:
• pirdapiri (ZiriTadi) masalis xarji
• pirdapiri (ZiriTadi) SromiTi xarji
magaliTad, Tu erTi cali produqtis damzadebas 6 laris masalis xarji
sWirdeba, ma-
Sin ramdenjerac meti produqti damzaddeba, masalis xarji imdenjer meti iqneba. aseve, Tu
produqtis damamzadebel muSas 1 cali produqtis damzadebaSi 4 lars uxdian, maSin ramdn
erTeulsac daamzadebs, muSis xelfasi imdenjer 4 lari iqneba.
mudmivia iseTi danaxarjebi, romlebic mTlianobaSi ar icvlebian produqciis warmoebis zrdis proporciulad.
magaliTad, Tu mowyobilobebis dazRvevis xarji wliurad 50 lars Seadgens, igi ucvleli
darCeba imis miuxedavad, am mowyobilobebze 100 cali produqti damzaddeba Tu 300 cali. agreTve, Tu direqtoris xelfasi TveSi 800 laria, igi ucvleli darCeba, miuxedavad imisa, amave
TveSi 1000 cali produqti damzaddeba, meti Tu naklebi. es imitom, rom mmarTveli personali
uSualod produqts ar amzadebs.
dagegmvis stadiaze, roca xarjTaRricxva dgeba, cvladi danaxarjebi produqciis erTeulze da mudmivi danaxarjebis saerTo sidide ucvlelad igulisxmeba.
ganvixiloT magaliTi:
1 cal
100 cal
produqtze
produqtze
1. cvladi xarjebi
10 l
1 000 l
2. mudmivi xarjebi
800 l
800 l
200 cal
produqtze
2 000 l
800 l
3. mudmivi xarjebi
1 cal produqtze
800 l
8l
4 l
rogorc gaangariSebidan sCans, cvladi xarjebi, gamoSvebis cvlilebis
proporciulad, mTlianobaSi izrdeba, xolo produqciis erTeulze ucvlelia. mudmivi danaxarjebi ki piriqiT: maTi saerTo sidide produqciis gamoSvebis zrdis miuxedavad, ucvleli rCeba, xolo produqciis erTeulze _
mcirdeba. maSasadame, rac ufro izrdeba warmoeba, mudmiv xarjebSi mewarme
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miT met ekonomias aRwevs.
naxevradcvladi danaxarjebi iseT xarjebs ewodeba, romelic mudmiv da
cvlad xarjebs Seicaven. aseTia satelefono danaxarji, romelic Seicavs mudmiv saabonento gadasaxadis xarjs da wuTobrivi gadasaxadis xarjs. agreTve _
sawarmoo zednadebi xarjebi, romlis SemadgenlobaSi cveTis xarji da dazRvevis xarji mudmivia, SekeTebis xarjebi ki cvladia.
safexurebrivad cvladi danaxarjebi ewodeba iseT xarjebs, romlebic mudmivi rCebian warmoebis erT diapazonSi, Semdeg naxtomiseburad icvleba warmoebis axal diapazonSi da mudmivi rCeba manam, sanam warmoebis moculoba kvlav
mniSvnlovnad ar Seicvleba.
davuSvaT, saamqroSi sadac 200 calamde produqti mzaddeba, erTi kontroliori sakmarisia. magram Tu gamoSveba 400 calamde gaizrdeba, saWiro
gaxdeba ori kontroliori da xelfasis xarji naxtomiseburad orjer gaizrdeba, Semdeg ki ucvleli darCeba sanam warmoeba axal diapazonSi ar gadava
da 400 erTeuls ar gadaaWarbebs.
2.8. relevanturi da irelevanturi xarjebi
gadawyvetilebebis miRebisas, menejerebi dinteresebuli arian im faqtorebiT, romlebic arCevanis gakeTebaze gavlenas axdenen. ramdenime alternatividan erT-erTi variantis arCeva cvlis xarjebsa da Semosavlebs. amitom, gadawyvetilebebis miRebaze damokidebulebis mixedviT ganasxvaveben relevantur da
irelevantur xarjebs.
releventuria danaxarji, romelic icvleba gadawyvetilebis miRebis Sedegad,
ararelevanturia xarji, romelic ar icvleba gadawyvetilebis miRebis Sedegad.
radgan warsulis Secvla SeuZlebelia, amitom relevanturi xarjebi momavlis xarjebia. warsulis danaxarji Seuqcevad danaxarjad ganixileba da
arasodes ar iqneba relevanturi gadawyvetilebis miRebisas.
vinaidan relevanturi xarjebi gadawyvetilebebis Sedegad icvlebian, amitom es xarjebi gasaTvaliswinebeli xarjebia, xolo ararelevanturi xarjebis gaTvaliswineba gadawyvetilebis miRebisas saWiro araa.
amasTan, unda gvaxsovdes, rom relevanturi xarji SeiZleba iyos rogorc
mudmivi, ise cvladi xarji.
magaliTi: davuSvaT ganixileba ori winadadeba: detali “a” sakuTari ZalebiT damzaddes
Tu moxdes misi Sesyidva. firmas weliwadSi 400 cali aseTi detali sWirdeba.
erTi detalis damzadebas sWirdeba:
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ZiriTadi masalis xarji _ 50 l
ZiriTadi SromiTi xarji _ 40 l
sawarmoo zednadebi xarjebi:
mudmivi
_ 10 l
cvladi
_ 15 l
--------------------------------jami
_ 115 l
garedan Sesyidvis SemTxveaSi, Sesyidvis fasi iqneba 25 000 l. amasTan, muSebis xelfasi
mainc iarsebebs, winaswar dadebuli SeTanxmebis safuZvelze.
SevadaroT ori alternativis monacemebi:
warmoeba sakuTari
detalis
relevanturi xarjebi
ZalebiT
Sesyidva
I
ZiriTadi masalebi
20 000 l
_
20 000
ZiriTadi xelfasi
16 000 l
16 000 l
_
II
_
_
sawarmoo zednadebi
xarjebi: mudmivi
cvladi
Sesyidvis xarji
4 000 l
6 000 l
_
4 000 l
_
25 000 l
---------------------------------------------------------------------jami
46 000 l
45 000 l
_
6 000
_
_
_
25 000
------------------------------26 000
25 000
maSasadame, detalis warmoeba sakuTari ZalebiT 1 000 lariT Zviri jdeba, vidre misi Sesyidva. amasTan, magaliTSi motanilia gamoTvlis ori meTodi:
pirveli, roca SedarebaSi monawileobs yvela saxis danaxarji da meore, roca
relevanturi xarjebis Sedareba xdeba da gamoricxulia yvela ararelevanturi maCvenebeli.
rogorc gaangariSeba gviCvenebs, sxvaoba danaxarjebis jamebs Soris, orive
meTodis dros erTnairia. meore meTodis dros mxolod gasaTvaliswinebli
xarjebia aRebuli.
garda raodenobrivi faqtorisa, gadawyvetilebis miRebis dros menjerebma
Tvisobrivi faqtorebic unda gaiTvaliswinon. magaliTad, marTalia detalis
Sesyidva ufro iafi jdeba, magram detalis warmoebis Sewyveta gamoiwvevs TanamSromelTa samsaxuridan daTxovnas da sawarmo damokidebuli gaxdeba gare momwodebelze. amitom, SeiZleba sawinaaRmdego gadawyvetileba iqnes miRebuli.
saqmianobis Secvlaze damokidebulebis mixedviT xarjebi
aRmofxvrad
da araaRmofxvrad xarjebad iyofa.
aRmofxvradia xarji romelic saqmianobis Secvlis Semdeg aRar iarsebebs. amitom es xarjebi gadawyvetilebis miRebis dros gaiTvaliswineba.
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araaRmofxvradia xarji, romelic gadawyvetilebis miRebis miuxedavad mainc iarsebebs, amitom gadawyvetilebis miRebis dros igi ara arsebiTia.
amrigad, xarji aRmofxvradia Tu araRmofxvradi, dmokidebulia gdawyvetilebis miRebaze da drois periodze. magaliTad, Tu organizacia ganixilavs
warmoebis SeCerebis sakiTxs, maSin pirdapiri da arapirdapiri xarjebi aRar
iarsebeben. Senobis ijara ki nulovani warmoebis drosac iarsebebs.
amdenad, aRmofxvradi xarjebi relevanturi xarjebia. xolo, araaRmofxvradi danaxarjebi ararelevanturi xarjebia.
pasuxismgeblobis centrebis mixedviT danaxarjebi _ regulirebad da araregulirebad danaxarjebad iyofa. (pasuxismgeblobis centri SeiZleba iyos:
danaxrjebis centri, Semosavlebis centri, mogebis centri an investiciebis
centri).
regulirebadia danaxarji, romelic kontroldeba mocemuli ganyofilebis
menejeris mier mocemul droSi.
araregulirebadia danaxarji, romelic ar warmoadgens mocemuli ganyofilebis kontrolis sferos da amitom ar regulirdeba mis mier.
danaxarjebis aseTi klasifikacia gamoiyeneba menejerebis muSaobis Sesafaseblad. yvela danaxarji regulirebadia mmarTvelobis romelime doneze.
menejerebs pasuxi moeTxovebaT im xarjebze, romlebic maTi kontrolis qveS
imyofebian. menejerma SeiZleba dakargos intersi danaxarjebis regulirebaze,
Tu aRmoaCens, rom misi muSaoba fasdeba im danaxarjebis mixedviT, romlebic
misi kompetenciis sazRvrebs Sordeba.
sawarmoSi unda Catardes regulirebadi danaxarjebis detaluri analizi,
raTa ganisazRvros gegmidan gadaxrebi. moviyvanoT xarjTaRricxvis gegmis
Sesrulebis angariSis magaliTi.
sawarmoo ganyoflebebis xarjebis biujetis Sesruleba
gegmuri
faqtiuri
gadaxra
xarjebi
xarjebi
( +, _ )
regulirebadi xarjebi:
ZiriTadi masalebi
14 800
ZiriTadi xelfasi
17 600
15 000
16 300
+ 200
_ 1 300
damxmare personalis
xelfasi
3 000
3 400
+ 400
mocdenebis anazRaureba
700
600
_ 100
sawvavis xarji
800
850
+ 50
damxmare masalebi
400
480
+ 80
sakancelario saqoneli
300
250
_ 50
------------------------------------------------------------------------------------------------------------------------ jami
37 600
36 880
_ 720
32
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araregulirebadi xarjebi:
daxmarebebi
7 000
7 000
_
cveTa
4 500
4 500
_
dazRveva
1 700
1 900
+ 200
----------------------------------------------------------------------------------------------------------------------jami
13 200
13 400
+ 200
mocemul angariSSi gegmidan gadaxrebia gamoTvlili. gvaxsovdes, rom
xarjebSi dadebiTi niSnis gadaxra gadaxarjvas niSnavs da amdenad arasasurveli gadaxraa. menejerma, romelic mocemul xarjebs aregulirebs, unda
daasabuTos, ratom moxda xarjebis gadaxarjva dagegmilTan SedarebiT. xolo, uaryofiTi niSnis gadaxrebi xarjebis ekonomias niSnavs da amdenad, sasurveli gadaxraa. mocemul magaliTze adgili aqvs 200 laris gasaxarjvas
araregulirebad xarjebSi. maSasadame masze sawarmoo ganyofilebis menejeri
pasuxismgebeli araa.
praqtikaSi, SesaZloa regulirebadi danaxarjebis ufro detaluri analizi gaxdes saWiro, raTaA ufro zustad iqnas gamokvleuli faqtiuri danaxarjebis, gegmidan gadaxrebis gamomwvevi mizezebi.
2.9. danaxarjebis dajgufeba periodebis mixedviT
buRaltruli aRricxvis saerTaSoriso standartebis erT-erTi ZiriTadi
daSvebis Tanaxmad, danaxarjebis aRiareba unda moxdes daricxvis princi piT. am
princi pis Tanaxmad, produqtisa da periodis xarjebs miekuTvneba amave periodis xarjebi, romlemac mimdinare Semosavlebis miReba uzrunvelyves.
daricxvis princi pis Tanaxmad, danaxarjebi mimdinare da momavali periodis xarjebad iyofa.
mimdinare periodis xarji is xarjebia, romlebic mimdinare periodSi gamoSvebuli produqciis TviTRirebulebaSi Seitaneba an mogeba/zaralis angariSidan Camoiwereba, miuxedavad imisa, fuli realurad aris Tu ara gadaxdili.
magaliTad, produqciis damzadebaze gaweuli masalis xarji mis TviTRirebulebas miekuTvneba, miuxedavad imisa, am masalebis Rirebuleba momwodeblebisadmi gadaxdilia Tu ara. muSebis xelfasis xarji maT mier damzadebuli
produqciis TviTRirebulebaSi mainc Seitaneba, imave muSebze xelfasi gacemuli romc ar iyos. aseve, danadgarebis dazRvevis xarji TveSi davuSvaT 50
laria. igi Seva mocemul TveSi damzadebuli produqciis TviTRirebulebaSi,
Tundac realurad jer gdaxdili ar iyos.
momavali periodis xarji anu winaswar gaweuli xarji iseTi danaxarjia,
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romelic mimdinare periodSia gaweuli, magram momavalSi gamoSvebuli produqciis TviTRirebulebas miekuTvneba an momavali periodis mogebidan Camoiwereba.
davuSvaT, ZiriTadi danadgarebis Tviuri dazRvevis xarji 70 laria. mocem
ul TveSi gadaxdili iqna xuTi Tvis dazRvevis Tanxa _ 350 lari. miuxedavad
amisa, amave Tvis produqciis TviTRirebulebas miekuTvneba 70 lari, danarCeni
280 lari klasificirdeba, rogorc winaswar gaweuli xarji. winaaRmdeg SemTxvevaSi, mimdinare Tvis produqciis TviTRirebuleba xelovnurad gaizrdeba.
danaxarjebis klasifikacia periodizaciis mixedviT aucilebelia produqciis
TviTRirebulebisa da mogebis swori SefasebisaTvis.
amrigad, danaxarjebis klasifikaciis gacnobis Semdeg, Tqven ukve SegiZliaT axsnaT, ra mniSvneloba aqvs erTgvarovani xarjebis dajgufebas produqciis TviTRirebulebis gamoTvlis, danaxarjebis dagegmvis, marTvisa da kontrolisaTvis.
danaxarjebis klasifikaciis mixedviT, erTi da igive saxis xarji SeiZleba sxvadasxva TvalsazrisiT iqnas daxasiaTebuli, gamomdinare informaciis
momxmareblis miznebidan.
ase magaliTad,produqciis damzadebaze gaweuli 15 000 laris masalis xarji
SeiZleba Semdegnairad gaanalizdes:
• ekonomikuri Sinaarsis mixedviT _ igi ZiriTadi xarjia;
• saqmianobis sferoebis mixedviT _ saoperacio xarji;
• TviTRirebulebisadmi damokidebulebis niSniT _
TviTRirebulebaSi Semavali xarji;
• TviTRirebulebaze mikuTvnebis wesis mixedviT _ pirdapiri xarji;
• warmoebis moculobaze damokidebulebis mixedviT _
cvladi xarjia;
• periodizaciis mixedviT _ mimdinare periodis xarji.
1.
2.
3.
4.
5.
6.
7.
ra aris danaxarjebis mizani.
ra aris danaxarjTa erTeuli.
ra aris danaxarjTa centri.
ras niSnavs danaxarjebis klasifikacia.
ra niSniT gamoiyofa (klisificirdeba) pirdapiri xarjebi.
ra niSniT gamoiyofa cvladi xarjebi
ra niSniT gamoiyofa relevanturi xarjebi.
34
i. WilaZe
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amocanebi
amocana 1. kompania awarmoebs da yidis tansacmels. qvemoT mocemulia am kompaniis danaxarjTa saxeebi, romlebic ( I –VIII ) klasifikaciad (jgufad) iyofa.amasTan igulisxmeba, rom
yoveli CamoTvlili danaxarji mxolod erT saklasifikacio jgufs miekuTvneba.
danaxarjebi:
1. sakeravi manqanebis sapoxi masalebi
2. gamomWrelis xelfasi
3.. Sesvenebaze qarxanaSi gadacemuli musikis sazRauri
4. disketebi saerTo ganyofilebis kompiuterebisaTvis
5. satelefono komunikaciis xarjebi
6. aRebuli sesxis procenti
7. bazris moTxovnebis Seswavlis xarjebi
8. sawarmoo Senobis dacvis muSakTa xelfasi
9. Sesyiduli masalebis Sida transportirebis xarjebi
10. produqciis reklamis xarjebi
11. produqciis gaumjobesebisaTvis gadaxdili honorari
12. sakeravi manqanebis dazRvevis xarjebi
klasifikacia
I.
pirdapiri masalis xarji
II.
pirdapiri SromiTi xarji
III.
sxva pirdapiri danaxarjebi
IV.
sawarmoo zednadebi danaxarjebi
V.
kvlevisa da ganviTarebis xarjebi
VI.
marketingis xarjebi
VII.
administraciuli xarjebi
VIII.
finansuri xarjebi
moTxovna: moaxdineT danaxarjebis klasificireba
amoxsna:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
_
_
_
_
_
_
_
_
_
_
_
_
IV
II
IV
VII
VII
VIII
VI
IV
IV
VI
III
IV
amocana @2. samrewvelo firmis danaxarjebis Sesaxeb arsebobs Semdegi informacia:
* ZiriTadi masalis xarji - 21 300 l
* mowyobilobebis SemkeTebeli muSebis xelfasi - 3 500 l
* ZiriTadi muSebis xelfasi - 19 800 l
* aRebuli sesxis procenti - 2 400 l
* generaluri direqtoris xelfasi - 1 500 l
* ofisis Senobis ijara - 1700 l
* masalebis sawyobis menejeris xelfasi _ 600 l
* mza produqciis sawyobis menejeris xelfasi - 1 400 l
moTxovna: gamoTvaleT mza produqciis TviTRirebuleba, roca daumTavrebeli produqciis
naSTebi ar arsebobs.
amoxsna:
mza produqciis TviTRirebuleba = 21 300 + 19 800 + 3 500 + 600 = 45 200 l
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35
amocana 3. romeli ar aris danaxarjebis funqcionaluri analizis magaliTi:
a. zednadebi dabaxarjebi
b. marketingis danaxarjebi
g. realizaciis danaxarjebi
d. warmoebis danaxarjebi
( pasuxi: a. )
amocana 4. momavali wlisaTvis kompania ganixilavs or alternativas, romelTa Sesaxeb Semdegi informacia arsebobs:
I proeqti
II proeqti
lari
lari
23 100
23 100
ZiriTadi masalis xarji
ZiriTaTi muSebis xelfasi
13 400
14 000
mudmivi
4 000
4 500
cvladi
5 600
3 000
----------------------------------------------------------------------------------------------jami
46 100
44 600
moTxovna: gamoTvaleT relevanturi xarjebi orive proeqtisaTvis.
amoxsna:
relevanturi danaxarjebi
I proeqti
II proeqti
lari
lari
_
_
ZiriTadi muSebis xalfasi
13 400
14 000
mudmivi
4 000
4 500
cvladi
5 600
3 000
----------------------------------------------------------------------------------------------------jami
23 000
21 500
maSasadame, misaRebia meore proeqti, radgan misi relevanturi danaxarjebi ufro
naklebia.
amocana 5. samrewvelo firmas gaaCnia 2 500 laris masala, romelic erTi wlis win iyida.
sagegmo periodisaTvis SeiZleba es masala gaiyidos an produqtad gadamuSavdes. masalis
gayidvis SemTxvevaSi Semosavali Semova 2 400 l. xolo produqtad gadamuSavebas dasWirdeba
5000 l. romlis gayidvidan miRebuli iqneba Semosavali 6 000 lari.
mizanSewonilia Tu ara, masalis gadamuSaveba?
amoxsna:
nedleulis
nedleulis
gayidva
gadamuSaveba
l
l
masalis Rirebuleba
2 500
2 500
gadamuSavebis xarjebi
_
5 000
Semosavlebi
2 400
6 000
---------------------------------------------------------------------------------------------------------gadawyvetilebis wminda Sedegi:
mogeba
(zarali)
( 100 )
( 1 500 )
maSasadame, masalis gayidva ufro nakleb danakargebs iZleva, magram, menjmentma SeiZleba
Tvisobrivi mxarec gaiTvaliswinos, radgan warmoebis Sewyveta gamoiwvevs TanamSromelTa
samsaxuridan gaTavisuflebas, momwodeblebisa da myidvelebis winaSe imijisa da ndobis dakargvas.
mocemul magaliTSi, masalis Rirebuleba aris ararelevanturi da amasTan aRmoufxvradi
danaxarji.
36
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Tavi 3. warmoebis danaxarjebis, moculobis da
mogebis damokidebulebis analizi
warmoebis moculobisa da danaxarjebis dagegmvis dros menejerebi
iTvaliswineben danaxarjebis qcevas. danaxarjebis bunebis safuZvelze mmarTvelebs SeuZliaT dagegmon saWiro produqciis raodenoba sasurveli mogebis misaRebad.
am TavSi Seiswavleba Semdegi sakiTxebi:
* mudmivi da cvladi xarjebis gamoyofis mini-maqsis meTodi
* zRvruli mogebis arsi da mniSvneloba
* waugeblobis (wonasworobis) analizis gamoyeneba
3.1. mudmivi da cvladi xarjebis gamoyofis
mini-maqsis meTodi
Cven ukve gavecaniT mudmivi da cvladi xarjebis bunebas. gavecaniT imasac,
rom produqciis TviTRirebulebaSi sxva xarjebTan erTad, Sedis sawarmoo
zednadebi xarjebi, romelic naxevradcvladi xarjia da Seicavs mudmiv da
cvlad xarjebs.
warmoebis moculobisa da sasurveli mogebis dagegmvis mizniT, warmatebiT gamoiyeneba zRvruli mogebis maCvenebeli, romelic moiTxovs mudmivi da
cvladi xarjebis identifikacias. ZiriTadi masalisa da ZiriTadi SromiTi
xarjebi, rogorc wesi cvladi xarjebia. magram, sawarmoo zednadebi xarjebi, rogorc ukve viciT, orive saxis xarjebs Seicavs da saWiro xdeba maTi
erTmaneTisagan gamoyofa. am mizniT gamoiyeneba egreT wodebuli mini-maqsis
meTodi.
mini-maqsis meTodi gansazRvravs mudmiv da cvlad danaxarjebs saqmianobis yvelaze maRali da yvelaze dabali doneebis danaxarjebis SedarebiT da
maT Soris arsebuli gansxvavebebis gaanalizebiT. amitom, am meTods meorenairad diapazonis meTodsac uwodeben.
mini-maqsis meTodi eyrdnoba im daSvebas, rom adgili aqvs wrfiv damokidebulebas danaxarjebsa da saqmianobis dones Soris. igi gamoiyeneba dagegmvis
miznebisaTvis da efuZneba warmoebis (saqmianobis) sxvadasxva doneze warsulTan dakavSirebuli danaxarjebis analizs.
saWiroa Semdegi safexurebis gavla:
i. WilaZe -
37
1. warmoebis moculobisa da danaxarjebis maCveneblebidan maqsimaluri da
minimaluri monacemebis amorCeva
2. sxvaobis gamoTvla maqsimalur da minimalur maCveneblebs Soris
3. cvladi xarjebis gamoTvla produqciis erTeulze
4. mudmivi xarjebis gamoyofa.
magaliTi: davuSvaT arsebobs ganvlili eqvsi Tvis Semowmebuli monacemebi:
Tveebi
warmoebuli erTeulebi
danaxarjebi (l)
ivlisi
300
8 150
agvisto
310
8 350
seqtemberi
305
8 250
oqtomberi
320
8 560
noemberi
325
8 700
dekemberi
330
8 750
gamovyoT mudmivi da cvladi xarjebi.
udidesi
330
8 750
umciresi
300
8 150
-------------------------------------------------------------------------------------------sxvaoba
30
600
cvladi xarji 1 calze = 600/30 = 20 l
mudmivi xarji = 8 750 _ 330 * 20 l = 8 750 _ 6 600 = 2 150 l
igive Sedegi miiReba, Tu gamoTvlebi gakeTdeba umcires monacemebze dayrdnobiT.
mudmivi xarjebi = 8 150 _ 300 * 20 l = 2 150 l
vinaidan, mudmivi xarjebis saerTo sidide
gamoSvebis raodenobis cvlilebis pro-
porciulad, ar icvleba, SeiZleba CaiTvalos, rom yovel TveSi mudmivi xarjebi 2 150 lari
iqneboda.
wrfivi damokidebuleba danaxarjebsa da saqmianobis dones Soris gamoixateba formuliT:
y = a + bx, sadac
y _ aris mTliani danaxarjebi (damokidebuli cvladi)
a _ mudmivi danaxarjebi
38
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b _ produqciis erTeulis cvladi danaxarji
x _ warmoebis moculoba (damoukidebeli cvladi)
motanili gantolebidan mudmivi da cvladi xarjebi Semdegi formulebiT
gamoiTvalos:
Σy b*Σx
n* Σx y - Σx * Σy
a=
b=
n
n
n*Σx2- (Σx)2
n aris wevrTa ricxvi simravleSi
3.2. zRvruli mogeba da waugeblobis wertili
warmoebisa da realizaciis dagegmvis dros, menejerebma unda gansazRvron,
produqciis ramdeni erTeulis warmoeba da gayidva moitans sasurvel mogebas?
ramdeniT unda Seicvalos fasi, rom daifaros gazrdili danaxarjebi? an ramdeniT unda gaizardos produqciis gamoSveba, fasis ucvlelobis pirobebSi da
ase Semdeg. amgvar kiTxvebze pasuxis gacema warmatebiT SeiZleba danaxarjebis
qcevisa da waugeblobis analizis safuZvelze.
waugebloba warmoadgens im wertils anu produqciis im raodenobas, romlis drosac realizaciidan amonagebi mTliani danaxarjebis tolia anu ar
warmoiqmneba arc mogeba da arc zarali.
waugeblobis dasadgenad gamoiyeneba danaxarji_moculoba_mogebis analizis meTodi. am meTodSi arsebiTia mogebisa da zRvruli mogebis maCveneblebs
Soris da, mudmiv da cvlad xarjebs Soris arsebuli gansxvavebebis arsis
gageba.
mogeba = Semosavlebs _ xarjebi
zRvruli mogeba = Semosavlebs _ cvladi xarjebi
ganvixiloT mogebis dasaxelebuli maCveneblebis gamoTvlebi warmoebis
sxvadasxva raodenobaze:
1 cali
100 cali
Semosavali (l)
20
2 000
cvladi xarjebi(l)
(15)
(1 500)
500 cali
10 000
(7 500)
1 000 cali
20 000
(15 000)
----------------------------------------------------------------------------------------------------------zRvruli mogeba
mudmivi xarjebi
5
(500)
500
(500)
2 500
(500)
5 000
(500)
------------------------------------------------------------------------------------------------------------mogeba (zarali) (495)
0
2 000
4 500
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rogorc gaangariSebebidan sCans, Tu firma erTi cali produqtis damzadeba-realizaciiT dakavdeba, maSin marTalia zRvruli mogeba iarsebebs, magram saboloo Sedegi zarali iqneba. 100
cali produqtis warmoebis dros arc mogeba iqneba da arc zarali, anu arsebobs wonasworobis, igive waugeblobis wertili.
rogorc vxedavT, wonasworobis wertilSi (w.w.) zRvruli mogeba da mudmivi
xarjebi erTmaneTis tolia. es kanonzomiereba gamoiyeneba waugeblobis wertilSi arsebuli produqciis raodenobis gamosaTvlelad, roca igo cnobili
araa. am mizniT, gamoiyeneba Semdegi formula:
mudmivi xarjebi
w.w. = ----------------------------------------zRvruli mogeba 1 calze
wonasworobis wertili gviCvenebs produqciis im raodenobas, roca arc
mogeba miiReba da arc zarali. xolo, produqciis raodenoba sasurveli mogebis misaRebad (p.s. m.m.), gamoiTvleba Semdegi formuliT:
mudmivi xarjebi + miznobrivi mogeba
p.s.m.m. = ------------------------------------------------------------zRvruli mogeba 1 calze
agreTve, SeiZleba Semdegi tolobebis Sedgena:
mogeba = zRvrul mogebas _ mudmivi xarjebi
zRvruli mogeba = mudmiv xarjebs + mogeba
zRvruli mogeba = produqciis raodenoba * ( 1 calis fasi _
_ cvladi xarji 1 calze)
yvela zemoT motanili formula eyrdnoba Semdeg daSvebebs:
1.
2.
3.
4.
cvladi xarjebi 1 cal produqtze ucvlelia
mudmivi xarji mTlianobaSi ucvlelia
1 cali produqtis fasi ucvlelia
zRvruli mogeba 1 cal produqtze ucvlelia
gaxsovdeT, rom CamoTvlili daSvebebi gaiTvaliswineba mxolod dagegmvis
dros. faqtiuri saqmianobis Sedegad ki yvela maTgani SeiZleba Seicvalos,
magram dagegmvis stadiaze winaswar misi gaTvaliswineba SeuZlebelia da amis
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i. WilaZe
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aucileblobac ar arsebobs. oRond faqtiuri mdgomareobis analizis Sede
gad ganisazRvreba gadaxrebi da gamovlindeba maTi gamomwvevi mizezebi.
ganvixiloT magaliTebi, Tu rogor SeiZleba gamoyenebuli iqnas zemoT
mocemuli formulebi.
magaliTi:
sawarmo uSvebs produqts, romlis erT calis gasayidi fasia 10 lari,
cvladi xarji 6 lari da mudmivi xarjia 600 lari.
1.
2.
weliwadSi
ramdeni cali prodquti unda gaiyidos waugeblobis misaRwrvad?
wonasworobis wertili = 600l : (10_6) = 150 cali
masadame. 150 cali produqtis warmoebis Semdeg, daiwyeba mogebis miReba.
3.
Tu mudmivi xarjebi gaizrdeba 12 %-iT da sawarmos miznad aqva wliurad miiRos
1500 lari mogeba, maSin ramdeni unda iyos wliuri warmoeba?
saWiro produqciis raodenoba =[(600 * 112% ) + 1500] : 4 l = 543 cali
4.
Tu wliuri warmoeba 150 calia, maSin, ramdeni unda iyos erTi cali produqtis
sarealizacio fasi, raTa miRebuli iqnas mogeba 1500 lari?
gamoviyenoT formula:
mTliani zRvruli mogeba = raodenoba * ( 1 calis fass_1 calis cvladi xarji)
X _ iT aRvniSnoT sarealizacio fasi.
formulaSi CavsvaT ricxviTi mniSvnelobebi:
1500 + 672 = 150 * ( X _ 6 )
2 172 = 150 * ( X _ 6 )
( X _ 6 ) = 2 172 : 150
X = 14,48 + 6
X = 20,48 l
maSasadame, erTi cali produqtis fasi unda iyos 20,48 lari. marTlac, SevadginoT mogebis gegmuri angariSgeba:
i. WilaZe -
41
mogebis gegmuri angariSgeba (lari)
1 calze
cvladi xarjebi
150 calze
20,48
3 072
( 6 )
( 900 )
-------------------------------------------------------zRvruli mogeba
mudmivi xarjebi
14,48
2 172
( 672 )
( 672 )
-------------------------------------------------------mogeba (zarali)
-----------------------------
( 757,52 )
---------------------------1 500
amrigad, ganxiluli formulebis safuZvelze advilad SeiZleba daigegmos produqciis
warmoebisa da misaRebi mogebis maCveneblebi.
polemika:
zogierT saxelmZRvaneloSi, gamoyenebulia termini “ wminda mogeba”, rome-
lic Sedarebulia zRvruli mogebis maCvenebelTan. saerTod, cnobilia, rom wminda mogeba
aris sxvaoba dasabegr mogebasa da mogebis gadasaxads Soris, romelic mTlianad sawarmos
masStabiT gamoiTvleba, rac jer erTi, ar warmoadgens mmarTvelobiTi aRricxvis obieqts da
meorec, calkeuli saxis produqciis mixedviT “wminda mogeba”, rogor aseTi, ar igegmeba da
arc gamoiTvleba. yovelive es ki mkiTxvelSi dabneulobas iwvevs.
amitom, vTvliT, rom mocemuli sakiTxebis ganxilvis dros erTmaneTs udardeba zRvruli
mogebisa da mogebis maCveneblebi, romlebic erTmaneTisagan mudmivi xarjebiT gansxvavdebian
(anu saoperacio mogeba).
3.3.
zRvruli mogebis amonagebTan fardobis koeficienti
wina sakiTxSi ganxilul magaliTebSi igulisxmeboda, rom sawarmo awarmoebs erTi saxis produqts. Tu sawarmo amzadebs or da meti dasaxelebis produqts, maSin, bunebrivia naturalur erTeulebSi maTi gaerTianeba dauSvebelia.
Sesabamisad, ver dadgindeba erTeulze zRvruli mogebis maCvenebeli.
magram, RirebulebiT maCveneblebSi, SeiZleba ganisazRvros zRvruli mogebis saSualo koeficienti saerTo amonagebis mimarT ( c/s ) . es koeficienti
SeiZleba procentebSic gamoisaxos.
moviyvanoT magaliTi:
davuSvaT firma sami dasaxelebis
arsebobs Semdegi gegmuri informacia:
( a, b da g ) produqts amzadebs, romelTa Sesaxeb
42
i. WilaZe
-
Semosavali realizaciidan (l)
cvladi xarjebi (l)
a
b
3 072
4000
3 800
( 1 100 )
(1 000)
( 900 )
----------------------------------------------------zRvruli mogeba (l)
2 172
--------------2 900
g
jami
10 872
(3 000)
-----------2 800
mudmivi xarjebi
--------------7 872
(2 000)
---------------------------------------------------------------------------------------------------mogeba
koeficienti ( c/s )
5 872
0,707
0.705
0, 737
0,724
amrigad, gamovTvaleT zRvruli mogebis amonagebTan fardobis saSualo koeficienti
_ 0,724. Tu am koeficients wonasworobis wertilis formulaSi CavsvamT, mogvcems relizaciis moculobaSi wonasworobis wertilis maCvenebels (w.w.r.):
w.w.r. = mudmivi xarjebi : ( c/s ) = 2000 : 0,724 = 2762,4 l
maSasadame, SeiZleba davaskvnaT, rom realizaciidan miRebuli erToblivi Semosavlebi yvela produqtis mixedviT, roca gadaaWarbebs wonasworobis
wertils realizaciis moculobaSi (2762,4 lars), daiwyeba mogebis miReba.
amdenad, es maCvenebeli exmareba marketingis ganyofilebas, akontrolos da
marTos Semosavlebi.
gamoTvlebis dros SeiZleba gamoyenebuli iqnas SemosavlebTan mogebis fardobis koeficientic ( p/s ). igi yovelTvis naklebia c/s koeficienze, sadac
C _ aris zRvruli mogeba, P _ aris mogeba, S- Semosavali realizaciidan.
3.4. warmoebis usafrTxoebis diapazoni
sawarmoTa xelmZRvanelobas sWirdeba informacia imis Sesaxebac, Tu sanamde SeiZleba daeces dagegmili warmoeba faqtiuri saqmianobis dros. amisaTvis
gamoiyeneba usafrTxoebis diapazonis ( igive usafrTxoebis Sualedis ) maCvenebeli.
usafrTxoebis diapazoni aris sxvaoba gegmuri amonagebis moculobasa da
waugeblobis moculobas Soris.
igi axasiaTebs produqciaze moTxovnis vardnis usafrTxoebas da SeiZleba
rogorc absolutur, ise procentul maCvenebelSi gamoixatos.
davuSvaT, wonasworobis wertili aris 500 erTeuli da amave produqtis gegmuri realizaciis raodenobaa 800 erTeuli. maSin usafrTxoebis diapazo-
i. WilaZe -
43
ni 300 erTeuli iqneba, rac imas niSnavs, rom produqciis faqtiuri warmoeba
gegmurTan SedarebiT SeiZleba 300 erTeuliT anu 37,5%-iT Semcirdes. realizaciis Semdgomi dacema ukve zaralis miRebas gamoiwvevs.
rogorc ukve aRvniSneT, usafrTxoebis maCvenebeli SeiZleba RirebulebiT
formaSic gamoiTvalos, roca sawarmo mravali saxis produqts awarmoebs da
yidis.
am mizniT gamoiyeneba kavSiri, romelic arsebobs mogebisa (p/s) da zRvruli mogebis (c/s) amonagebTan fardobis koeficientebs Soris:
mudmivi xarjebi * amonagebi
w.w. realizaciaSi = ------------------------------------------------
= mudmivi xarjebi * S/C =
mTliani zRvruli mogeba
= mudmivi xarjebi : C/S
(p/s) koeficienti = usafrTxoebis diapazonis koeficienti * (c/s) koeficienti
ganvixiloT magaliTi.
davuSvaT, sawarmos gaaCnia Semdegi naerTi maCveneblebi:
15 000 l
(igive amonagebi)
cvladi danaxarjebi
(8 000 l)
------------------------------------------------------------------zRvruli mogeba
mudmivi xarjebi
7 000 l
( 2 000 l )
-------------------------------------------------------------------mogeba
5 000 l
moTxovna: gamovTvaloT wonasworobis wertili realizaciis moculobaSi, usafrTxoebis diapazoni da koeficientebi _ c/s da p/s.
pasuxi:
koeficienti c/s
= 7 000 / 15 000 = 0.467 anu 46,7%
koeficienti p/s = 5 000 / 15 000 = 0,333 anu 33,3%
wonasworobis wertili
realizaciis moculobaSi = 2 000 / 0,467 = 4 282,7 l
an
w.w.r. = ( 2000 * 15 000 ) / 7 000 = 4 285,7 l
44
i. WilaZe
-
usafrTxoebis diapazoni = 15 000 _ 4 285,7 = 10 714,3 l
anu 10 714,3 / 15 000 =0,714
an koeficienti p/s = 0,714*0,467=0,333
3.5.
warmoebis waugeblobis grafikebi
warmoebis wonasworobis wertili SeiZleba gamoTvlil iqnas grafikuli
xerxiTac. am mizniT, koordinatTa sistemis horozontalur RerZze gadaiTvleba produqciis raodenoba. vertikalur RerZze ki gadaiTvleba Tanxebi
larebSi.
diagramaze mudmivi xarjebis grafiki iqneba horizontaluri RerZis paraleluri wrfe. mTliani xarjebis grafiki aigeba mudmivi xarjebis grafikis saTavidan. Semosavlebis grafiki koordinatTa sistemis saTavidan aigeba.
mTliani xarjebisa da Semosavlebis grafikebis gadakveTaSi mdebareobs wonasworobis wertili.
grafikuli xerxis upiratesoba isaa, rom masze advilad SeiZleba vi povoT
nebismieri sididis mogebis misaRebad saWiro produqciis raodenoba.
wonasworobis anu waugeblobis standartuli grafiki aigeba Semdegi
ZiriTadi daSvebebis safuZvelze:
1. 1 cali produqtis fasi ucvlelia
2. mudmivi danaxarjebi mTlianobaSi ucvlelia
3. cvladi xarji 1 calze ucvlelia
4. zRvruli mogeba 1 calze ucvlelia
5. warmoebis diapazoni ucvelia
6. SesaZlebelia mudmivi da cvladi xarjebis dafarva
7. danaxarjebi da Semosavlebi wrfivi funqciebia.
avagoT waugeblobis standartuli grafiki Semdegi monacemebis safuZvelze:
* 1 cali produqtis gasayidi fasia 10 l
* cvladi xarji 1 calze _
4 l
* mudmivi xarji
_
1200 l
* produqciis gegmuri gamoSveba _ 400 cali
i. WilaZe -
45
larebi
Semosavlebi
4000
mTliani xarjebi
2800
1200
mudmivi xarjebi
usafrTxoebis
diapazoni
100
200
300
400
500
calebi
waugeblobis wertili
waugeblobis standartuli grafiki
marTlac, formuliT Tu gamovTvliT wonasworobis wertils miviRebT:
w.w. = 1200 l / 6l = 200 cali
xolo usafrTxoebis diapazoni= 400 _ 200 = 200 cali
SeiZleba agebuli iqnas agreTve mogebisa da realizaciis moculobis
damokidebulebis grafiki, romelzec SeiZleba vi povoT realizaciis nebismieri moculobis dros ramdeni iqneba mogeba. an piriqiT: ama Tu im mogebis
sididisaTvis, realizaciis ra moculoba aris saWiro.
mogeba-moculobis grafiki Semdegnairad aigeba:
1. horizontalur RerZze gadaiTvleba Semosavali realizaciidan
2. vertikalur RerZze aiReba, kordinatTa saTavis zemoT _ mogeba,
qvemoT _ zarali.
3. saTavis qvemoT gadaizomeba zarali, romelic nulovani
warmoebis dros mudmivi xarjebis tolia.
4. wonasworobis wertili gadavTvaloT horizontalur RerZze
5. zaralisa da wonosworobis wertilebze gavavloT wrfe, romelic aris
46
i. WilaZe
-
mogebisa da moculobis damokidebulebis grafiki.
4000
mogeba
2000
mogeba-moculobis grafiki
1200
1000
2000
3000
4000
5000
-1200
realizacia la rebSi
mudmivi xarjebi
zarali
nulovani realizaciis dros
mogeba -moculobis grafiki
mocemuli grafikis daxmarebiT, SegviZlia vi povoT realizaciis nebismieri moculobis Sesabamisi mogeba. magaliTad relizaciis moculoba Tu 4000
lari iqneba, maSin mogebis sidides vi poviT vertikalur RerZze, romelic 1200
laria.
amrigad, warmoebis wonasworobis wertili SeiZleba gamoTvlil iqnas
cxriluri gamoTvlebis (rac metad Sromatevadia), formulebis an garafikebis daxmarebiT. amasTan gaxsovdeT, rom waugeblobis standartuli grafikebi
mxolod gegmuri maCveneblrbis safuZvelze aigeba. faqtiuri maCveneblebiT
agebuli grafikebi xSirad arawrfivia (gamrudebulia).
3.6.
warmoebis SemzRudveli faqtorebi
warmoebis sferoSi mravali saxis resursi gamoiyeneba. esenia dro, nedleuli,
muSaxeli, fuli da sxva. es resursebi SezRudulia maTi moculobis mixedviT.
maT usasrulo sidide ara aqvT. amitom mewarmeebi iZulebulni arian resursebi rac SeiZleba maRali SedegianobiT gamoiyenon.
resursebis SezRudulobis gamo warmoebas gaaCnia SemzRudveli faqtore-
i. WilaZe -
47
bi. menejerebi valdebulni arian es garemoeba gaiTvaliswinon da maT xelT
arsebuli resursebi optimalurad gamoiyenon.
SezRuduli resursi aris warmoebis is nedleuli, romlis raodenoba
SemosazRvrulia da misi nakleboba (amowurvadoba) zRudavs produqciis warmoebas.
produqciis warmebis raodenoba damokidebulia arsebul resursebze, amitom gadawyvetilebebis miRebis dros aucilebelia yvelaze optimaluri, racionaluri da efeqturi Sedegis momtani arCevanis gakeTeba.
maSasadame, gadawyvetilebebis misaRebad menejmenti ganixilavs SemzRudav
faqtorebs, radgan misi ZiriTadi mizani mogebis maqsimizaciaa.
SezRuduli resursebis gansazRvris dros mTavaria dadgindes warmoebis
is sakvanZo resursi, romelic yvelaze metad zRudavs warmoebis SesaZleblobebs.
magaliTi:
sawarmo uSvebs erTi saxis produqts, romlis erTeulis damzadebaze ixarjeba 10 laris nedleuli da samuSao drois 2 saaTi. kviris ganmavlobaSi SeiZleba daixarjos 1000 laris
nedleuli da samuSao dro SezRudulis 60 sT-iT.
im SemTxvevaSi, roca warmoeba maqsimalurad iqneba datvirTuli, miiReba produqciis Semdegi raodenoba:
nedleulis mixedviT: 1000 l : 10 l = 100 cali
Sromis mixedviT:
60 sT : 2 sT = 30 cali
maSasadame, mocemul SemTxvevaSi nedleuli ar aris SemzRvudveli resursi, radgan ufro metad waroebas samuSao dro zRudavs. amitom warmoebis SemzRudveli faqtori samuSao
droa.
vinaidan sawarmos ZiriTad mozans mogebis maqsimizacia warmoadgens, Sesabamisad ganxilul unda iqnas is Semosavlebi da xarjebi, romlebic gadawyvetilebebis miRebaze gavlenas axdenen.. mudmivi xarjebi SeiZleba ugulvebelyofil iqnas, radgan isini produqciis gamoSvebis cvlilebis proporciulad
ar icvlebian. amitom, roca SezRuduli resursebi ganixileba, mudmivi xarjebi mxedvelobaSi ar miiReba. gamoTvlebSi gamoiyeneba zRvruli mogebis maCvenebeli. SeiZleba iTqvas, rom maqsimaluri mogebis misaRebad aucilebelia
zRvruli mogebis maqsimizacia.
roca arsebobs erTi saxis SemzRudveli resursi da sawarmo amzadebs mravali saxis produqts, zRvruli mogeba maSin iqneba maqsimaluri, Tu warmoebis
koncentracia im produqtebze moxdeba, romlebic SezRuduli resursebis erTeulze met zRvrul mogebas moitans.
48
i. WilaZe
-
magaliTi:
davuSvaT sawarmo ori saxis ( a da b ) produqtidan apirebs erT-erTis warmoebas,
romelTa damzadebaze gamoiyeneba saerTo sawarmoo dro da erTi da igive nedleuli, oRond
sxvadasxva proporciiT:
produqti _ a
samuSao dro
2 sT
nedleuli 1 calze
10 l
produqti _ b
4 sT
14 l
kviris ganmavlobaSi samuSao dro SezRudulia 800 kac/saaTiT, xolo nedleuli _ 20000
lariT. kompania 1 cali “a” produqtidan iRebs _ 5 l da “b” produqtidan _ 6 l mogebas.
ganvsazRvroT: 1. SezRuduli resursebi
2. romeli produqtis warmoeba moitans saukeTeso Sedegs.
amoxsna
1.
ganvsazRvroT SezRuduli resursebi
TiToeli saxis resursi warmoebas zRudavs Semdegnairad:
samuSao saaTebi _ “a” _ 800 : 2 sT = 400 cali
“b” _ 800 : 4 sT = 200 cali
nedleuli
_ “a” _
“b”
20 000 l : 10 l = 2 000 cali
_ 20 000 : 14 l = 1429 cali
gaangariSebidan sCans, rom nedleuli romeli saxis produqtzec ar unda daixarjos, samuSao dro aris
warmoebis ZiriTadi SemzRudveli faqtori amitom warmoebis dagegmva mas
unda daeyrdnos.
2.
ganvsaRvroT mogeba resursebis erTeulze:
“a” produqtidan miiReba mogeba 1 Sroma/saaTze = 5 l : 2 sT = 2,5 l
“b” produqtidan miRebuli mogeba 1 Sroma / saaTze = 6 l : 4 sT = 1,5 l
maSasadame, kompania maRal mogebas miiRebs “a” produqtis warmoebisa da realizaciis Sedegad.
mTliani mogeba maqsimaluria maSin, roca warmoeba koncentrirebulia im
produqtebis warmoebaze, saidanac SezRuduli resursebis erTeulze udidesi
zRvrul mogeba miiReba.
zRvruli mogebis gamoTvla SezRuduli resursebis erTeulze, saSualebas iZleva ganisazRvros is produqtebi, romlebic yvelaze maRal mogebas
moitanen.
oRond, es meTodi maSin gamoiyeneba, roca erTi “realurad” (arsebiTi) SemzRudavi resursi arsebobs. xolo, roca warmoebis SemzRudveli erTze meti
resursi arsebobs, maSin wrfivi programirebis meTodebi gamoiyeneba.
wrfivi programirebis arsebiTi aspeqtia resursebis Crdilovani fasi anu
alternatiuli Rirebuleba (an ormagi fasi).
resursebis Crdilovani fasi aris zRvruli mogebis is nazrdi, romelic
SezRuduli resursebis erTi erTeuliT gazrdisas miiReba.
i. WilaZe -
1. rodis aris saWiro xarjebis gamoyofis mini-maqsis meTodi.
2. rogor gamoiangariSeba zRvruli mogeba.
3. ras niSnavs warmoebis wonasworobis wertili.
4. warmoebis wonasworobis wertilis gamoTvlis meTodebi.
5. ras axasiaTebs warmoebis usafrTxobis diapazoni.
6. ras niSnavs warmoebis SemzRudveli faqtori.
7. ra ZiriTadi daSvebebi arsebobs wonasworobis dagegmvis dros da ratom.
amocanebi
amocana 1. mocemulia kompaniis saxarjTaRricxvo ( gegmuri) informacia:
erT cal produqtze (l):
Semosavali
20
cvladi xarjebi
(14)
-------------------------------------------------zRvruli mogeba
6
mudmivi xarjebi
12 000
kompania gegmavs, mocemuli produqti weliwadSi 5 000 cali daamzados.
moTxovna: gamoTvaleT: 1. zRvruli da wliuri mogebis maCveneblebi
2. koeficientebi: c/s da p/s.
3. wonasworobis wertili
4. wonasworobis wertili realizaciis moculobaSi
5. usafrTxoebis diapazoni (calebSi da larebSi)
6. produqciis saWiro raodenoba mogebis 10%-iT gazrdis
SemTxvevaSi
amoxsna:
1. mogebis gaangariSeba 5000 calze:
Semosavali
100 000
cvladi xarjebi
(70 000)
---------------------------------------------------zRvruli mogeba
30 000
mudmivi xarjebi
(12 000)
---------------------------------------------------mogeba
18 000
2. c/s = 30 000 / 100 000 = 0,3 anu 30%
p/s = 18 000 / 100 000 = 0,1 anu 10%
3.
4.
5.
6.
w.w. = 12 000 / 6 = 2 000 cali
wonasworobis wertili
realizaciis moculobaSi = (12 000 * 100 000) / 30 000 = 40 000 l
(an 2 000 cali * 20 l = 40 000 l, an 12 000 : 0.3 = 40 000 l)
usafrTxoebis diapazoni = 100 000 _ 40 000 = 60 000 l
usafrTxoebis maragi = 60 000 l : 20 l = 3 000 cali
maSasadame. warmoeba SeiZleba daeces 60 000 lariT anu 3 000 caliT. ufro meti
Semcireba gamoiwvevs zarals.
miznobrivi mogeba = 18 000 * 1,1 = 19 800 l
xolo saWiro produqciis raodenoba = (19 800 + 12 000) / 6 = 5 300 cali
49
50
i. WilaZe
-
cnobilia, rom kompaniis Semosavali realizaciidan aris 50 000 l.
c/s = 40% , xolo p/s = 30%.
moTxovna: gamoTvaleT: 1. usafrTxoebis diapazoni Tanxobrivad da % - ad.
2. cvladi xarjebi wonasworobis wertilSi.
amoxsna:
1. gamovTvaloT zRvruli mogeba (c) da saboloo mogeba (p)
c / 50 000 = 0,4 aqedan, c = 50 000 * 0,4 = 20 000 l
p / 50 000 = 0,3 aqedan, p = 50 000 * 0,3 = 15 000 l
maSasadame, mudmivi xarjebi = 20 000 _ 15 000 = 5 000 l
(gamoTvla SeiZleba ufro mokle gziTac: mudmivi xarjebi= 50 000 * (0,4 _ 0.3) = 5000
lari)
amocana 2.
w.w. = 5 000 : 0,4 = 12 500 l
usafrTxoebis diapazoni = 50 000 _ 12 500 = 37 500 l anu 75 %
es imas niSnavs, rom Tu kompaniaSi warmoeba 75%-ze metad Semcirda, igi zaraliani gaxdeba.
2. cvladi xarjebi wonasworobis wertilSi, SeiZleba gamoiTvalos mogebis angariSgebis safuZvelze:
Semosavali wonasworobis wertilSi
12 500 l
cvladi xarjebi
?
-----------------------------------------------------------------------------zRvruli mogeba
5 000
mudmivi xarjebi
(5 000)
------------------------------------------------------------------------------mogeba
0
maSasadame, cvladi xarjebi = Semosavlebs _ zRvruli mogeba = 7 500 l
amocana 3. mocemulia sawarmoo kompaniis momavali wlis gegmuri mogeba –zaralis angariSgeba, romelSic ivaraudeba, rom kompania imuSavebs simZlavreebis 80%-iani datvirTviT.
150 000 l
( 5000 cali, TiTo 30 larad)
ZiriTadi masali xarji
32 000 l
ZiriTadi SromiTi xarji 50 000
sawarmoo zednadebi xarjebi::
mudmivi
25 000
cvladi
20 000
(127 000)
---------------------------------------------------------------------------------------mogeba realizaciidan
23 000
administraciuli da marketingis xarjebi:
mudmivi
7 000
cvladi
5 000
(12 000)
-------------------------------------------------------------------------------------mogeba
11 000
moTxovna: 1. gamoTvaleT waugeblobis wertili realizaciis moculobaSi (wwr) RirebulebiT da raodenobrivad
2. aageT mogeba-moculobis grafiki
3. agebuli grafikidan gamoTvaleT mosalodneli mogeba Tu kompania sruli datvirTviT
imuSavebs.
amoxsna:
(25 000 + 7 000) * 150 000
1.
= 111 630 l
w.w.r. =
150 000 _ (82 000+20 000+5 000)
w.w. (erTeulebSi) = 111 630 / 30 l = 3 721 cali
i. WilaZe 3.
51
aageT mogebisa da realizaciis moculobis damokidebulebis grafiki. amisaTvis, horizontalur RerZze gadazomeT wonasworobis wertili larebSi. vertikalur RerZze
gadaTvaleT zarali koordinatTa saTavis dabla, romelic mudmivi xarjebis tolia.
Semdeg zaralisa da wonasworobis wertilebze gaavleT wrfe, romelic iqneba mogebisa da moculobis damokidebulebis grafiki.
mogeba
28000
111 727,9
187 500
realizacia larebSi
- 32000
zarali
3. Tu sawarmo sruli datvirTviT imuSavebs, maSin misi realizaciis moculoba iqneba:
150 000 / 0,8 = 187 500 l. grafikze gadavzomoT realizaciis es moculoba, romlis pirdapir, mogeba-moculobis wrfeze myofi wertilidan gadavinacvlebT vertikaluri RerZis mimarTulebiT da vi poviT saZiebli mogebis sidides, romelic Cvens magaliTze daaxloebiT 28000 laria.
praqtikaSi, specialur moilimetrovkian qaRaldebze grafikebis agebisas, zusti maCveneblebis
povna advilia.
amocana 4.
kompania “palitra” apirebs yovelTviuri axali Jurnalis gamocemas. Jurnalis
tiraJi TveSi navaraudevia 3 000 cali. erTi cali gaiyideba 2 larad.
mosalodnelia, rom faqtiuri gayidvebi gansxvavebuli iqneba.
ganixileba Jurnalis beWdvis ori meTodi, romelTagan arcerTi ar saWiroebs damatebiT
danaxarjebs. yovel meTodze adgili eqneba Semdeg danaxarjebs:
I meTodi
II meTodi
l
l
cvladi danaxarji 1 egzempliarze
0,80
0,95
mudmivi danaxarjebi TveSi
700
900
naxevradcvladi danaxarjebi:
3 500 calze
1 900
2 150
4 000 calze
2 100
2 400
2 500 calze
1 500
1 650
( mudmivi xarjebi ar icvleba mocemuli diapazonisaTvis).
ukve dabeWdili da gayidulia 1000 cali Zveli Jurnali, romlis erTeulze:
Semosavali aris
_
1,50 l
cvladi xarjebi
_
0,90 l
mudmivi xarjebi TveSi _ 400 l
moTxovna:
1. beWdvis yoveli meTodisaTvis gamoTvaleT kompaniis mogebis namati axali
Jurnalis gamocemis Semdeg
2. yoveli meTodisaTvis gamoTvaleT ramdeni egzempliariT SeiZleba
Semcirdes Jurnalis realizaciis moculoba mosalodnel 3000 calTan
SedarebiT, manamde vidre miRebuli iqneba damatebiTi mogeba axali
Jurnalis gamocemidan (usafrTxoebis maragi).
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1. pirvel rigSi naxevradcvladi xarjebidan gamoyaviT mudmivi da cvladi
xarjebi:
I meTodis dros:
danaxarjebis zrda = 2 100 _ 1 500 = 600 l
warmoebis zrda = 4 000 cali _ 2 500 cali = 1 500 cali
cvladi xarji 1 calze = 600 l / 1 500 cali = 0,4 l
mudmivi xarji = 2 100 l _ (4000 cali * 0,4 l) = 500 l
II meTodis dros: danaxarjebis zrda = 2 400 _ 1 650 = 750 l
cvladi xarji 1 calze = 750 l / 1 500 cali = 0,5 l
mudmivi xarjebi = 2 400 l _ (4 000 cali * 0,5 ) = 400 l
amoxsna:
gamovTvaloT zRvruli mogeba 1 egzempliarze:
I meTodi
II meTodi
sarealizacio fasi (l)
2,0
2,0
cvladi xarjebi
(1,20)
(1,45)
xelidan gaSvebuli zRvruli
_
(0,05)
( 0,6 _ 0,55)
mogeba(alternatiuli xarji)
---------------------------------------------------------------------------zRvruli mogeba
0,80
0,50
mogebis gaangariSeba
Zvel 1000 calze
axal 3000 calze
I meTodi
II meTodi
gayidvebis raodenoba
1 000
3 000
3 000
zRvruli mogeba _
600
2 400
1 500
(0.60 * 1000)
(0.80*3000)
(0,50*3000)
mudmivi xarjebi
400
(1200)
(1300)
---------------------------------------------------------------mogeba
200
1 200
200
maSasadame, beWdvis pirveli meTodi ufro maRal mogebas iZleva.
2. jer gamoTvaleT wonasworobis wertili:
w.w. I meTodis dros = 1200 : 0,8 = 1500 egzempliari
w.w. II meTodis dros = 1300 : 0,5 = 2600 egzempliari
usafrTxoebis maragi: I meTodis dros = 3000 _ 1500 = 1500cali
II meTodis dros = 3000 _ 2600 = 400 cali
maSasadame, I meTodis gamoyenebis SemTxvevaSi, 1500 cali Jurnalis gayidvis Semdeg
daiwyeba mogebis miReba, xolo misi warmoeba SeiZleba daeces 2500 caliT. II meTodis gamoyenebis SemTxvevaSi _ 2600 cali Jurnalis gayidvis Semdeg daiwyeba mogebis miReba da
mogebis miRebamde Jurnalis gamocema SeiZleba Semcirdes 400 caliT.
amocana 5. mini-maqsis meTodis gamoyenebiT gamoTvlili mudmivi xarjebi 3 500 lars Seadgens. cvladi xarji erTeulze 5 laria. warmoebis minimaluri done 500 cali da maqsimaluri
done _ 1500 calia.
gamoTvaleT danaxarjebis maqsimaluri da minimaluri mniSvnelobebi.
amoxsna:
maqsimaluri danaxarjebi = 3 500 l + (1500 cali * 5 l) = 11 000 l
minimaluri danaxarjebi = 3 500 l + (500 cali * 5 l) = 6 000 l
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amocana 6. kompania awarmoebs da yidis ori saxi A da B produqts. mosalodnelia, rom wliuri realizacia moxdeba Semdegi proporciiT: 2 : 3. wliuri mTliani realizacia dagegmilia
500 000 laris odenobiT. zRvruli mogebis norma A produqtze aris 35% da B produqtze 40%.
wliuri mudmivi danaxarjebi iqneba 95 000 l.
moTxovna: gamoTvaleT realizaciis moculoba wonasworobis wertilSi
.
amoxsna:
gegmuri
gayidvebi l
A
B
2/5
3/5
200 000
300 000
----------------500 000
C/ S
koeficienti
35%
40%
gegmuri zRvruli
mogeba l
70 000
120 000
-------------190 000
500 000 -is 2/5 = 200 000
500 000 - is 3/5 = 300 000
C/S _ is saSualo Sewonili koeficienti = 190 000 / 500 000 = 38%
wonasworobis wertili realizaciis moculobaSi = 95 000 : 0,38 = 250 000 l
maSasadame, realizaciidan miRebuli mTliani Semosavlebi 250 000 lars roca gadaaWarbebs, kompaniaSi daiwyeba mogebis miReba.
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Tavi 4. produqciis TviTRirebuleba da
danaxarjTa cxrilebi
produqciis warmoebasa da momsaxureobis gawevas garkveuli danaxarjebi
sWirdeba. menejerebi dainteresebuli arian, danaxarjebi rac SeiZleba meti
SedegianobiT gamoiyenon da damzadebuli produqciis TviTRirebuleba gaumarTleblad maRali ar iyos. TviTRirebulebis Sesaxeb saWiro informaciis
momzadebasa da aRqmaSi, aRricxvisa da marTvis muSakebs danaxarjebis klasifikaciis arsebuli meTodika exmarebaT, romelsac ukve gaecaniT. garda amisa
saWiroa calkeuli saxis produqciis erTeulis TviTRirebulebis gamoTvlis
(kalkulaciis) meTodebisa da princi pebis codna.
am TavSi Tqven gaecnobiT iseT sakiTxebs, rogoricaa:
• produqciis (momsaxureobis) TviTRirebulebis arsi
da saxeebi
• produqciis sasicocxlo ciklis kavSiri xarjebTan
• produqciis TviTRirebulebis uwyisi
• danaxarjebis aRricxvisa da produqciis TviTRirebulebis kalkulaciis meTodebi, princi pebi da teqnika
• danaxarjebis aRricxvis zogadi sqema
4.1. produqciis (momsaxureobis) TviTRirebulebis
arsi da saxeebi
axla, roca ukve iciT danaxarjebis mizani da klasifikacia, SegiZliaT
advilad SeiswavloT, Tu rogor axerxeben ama Tu ti pis biznesSi, aRricxon
da gamoTvalon damzadebuli produqtis (an gaweuli momsaxureobis) erTeulis TviTRirebuleba, raTa Semdeg miRebuli mogeba daadginon.
produqtis (momsaxureobis) TviTRirebuleba aris mis warmoebaze gaweuli materialuri, SromiTi da finansuri danaxarjebis jami fulad formaSi.
produqciis (momsaxureobis) TviTRirebuleba gamoiTvleba danaxarjTa
funqciuri saxeebis mixedviT anu TviTRirebulebaSi Semavali xarjebi maTi
funqciuri daniSnulebis mixedviT aris dajgufebuli. esenia:
* pirdapiri masalis xarji
* pirdapiri SromiTi xarji
* sawarmoo zednadebi xarjebi:
arapirdapiri masalis xarji
arapirdapiri SromiTi xarji
sxva arapirdapiri xarjebi
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mxolod Sida angariSgebis Sedgenis dros, raTaA dagegmili iqnas produqciis
saorientacio gasayidi fasi, TviTRirebulebaSi Seitaneba agreTve marketingis da saerTo administraciuli xarjebi.
maSasadame, danaxarjebis sxvadasxva doneze, sxvadasxva saxis TviTRirebuleba miiReba. esenia:
1. ZiriTadi TviTRirebuleba
2. sawarmoo TviTRirebuleba
3. sruli TviTRirebuleba
magaliTi:
_
34 000 l
_
40 000 l
------------------------------------------------------ZiriTadi TviTRirebuleba _
74 000 l
arapirdapiri masalis xarji _
7 000 l
arapirdapiri SromiTi xarji _
8 500 l
sxva arapirdapiri xarji
_
3 000 l
---------------------------------------------------------sawarmoo TviTRirebuleba _
marketingis xarjebi
92 500 l
_
10 000 l
saerTo administraciuli xarjebi _
15 000 l
-------------------------------------------------------------sruli TviTRirebuleba
_ 117 500 l
TviTRirebulebis samive saxe gamoiyeneba sawarmos SigniT warmoebis
danaxarjebis marTvisa da dagegmvis miznebisaTvis. xolo, finansur angariSgebaSi, romelsac sawarmoebi gareT gamosaqveyneblad amzadeben, mogeba-zaralis angariSgebaSi sawarmoo TviTRirebuleba gadmoicema. danarCen xarjebs,
mewarme TviTRirebulebaSi ver Seitans. saaRricxvo meTodikiT amisi ufleba
ara aqvs. amrigad, samrewvelo sawarmoSi produqciis TviTRirebulebaSi mxolod sawarmoo danaxarjebi CaiTvleba, danarCeni periodis xarjebia da mogeba-zaralis angariSidan Camoiwereba. sacalo an sabiTumo vaWrobis organizaciebSi saqonlis SeZena xdeba gayidvis mizniT da danaxarjebi maT SeZenaze,
Sedis saqonlis TviTRirebulebaSi, xolo sxva danarCeni xarji, rogoricaa:
gasavlebi administraciul saWiroebebze da produqciis gasaRebaze, periodis
danaxarjebad iTvleba.
. rogorc cnobilia, produqciis sasicocxlo cikli aris periodi misi
warmoebis dawyebidan, mis Sewyvetamde. igi Semdeg etapebs moicavs: dasawyisi,
zrda, simwife, dacema da Sewyveta.
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sawyis stadiaze adgili aqvs danaxarjebs gamokvlevasa da ganviTarebaze,
produqciis dizainsa da sawarmoo aRWurviloba-nagebobebze.
produqtis aRiarebis SemTxvevaSi igi gadadis zrdis stadiaSi, roca
xdeba realizaciis moculobis mniSvnelovani zrda da erTeulis TviTRirebuleba iklebs, radgan rogorc ukve viciT, mudmivi danaxarjebis ganawileba
ufro did moculobaze xdeba. am etapze kvlav grZeldeba marketingisa da
stimulirebis RonisZiebebi.
rodesac bazari Seivseba da gayidvebis zrdis tempi iklebs, produqti
simwifis stadiaSi Sedis. Tavdapirvelad mogeba kvlav izrdeba, radgan warmoebis sawyisi gamarTvis xarjebi da mudmivi xarjebi ukve dafarulia. agreTve
miRweulia ekonomia marketingisa da distribuciis xarjebSi. Semdeg, firma
mimarTavs ra axali klientebis Ziebasa da fasebis dawevas konkurenciis gamo,
mogeba Semcirebas daiwyebs.
bolo stadiaze iwyeba produqciis daZveleba, radgan bazarze gamova axali da ukeTesi alternatiuli saqoneli. roca mogeba mniSvnelovnad daecema
da saWiro gaxdeba damatebiTi kapitaluri danaxarjebi, warmoeba Sewydeba.
amasobaSi, aucilebelia firmas ukve Seqmnili hqondes Casanacvlebeli produqti, rac kvlevis, ganviTarebisa da produqtis warmoebis gamarTvis xarjebs
gamoiwvevs.
Tanamedrove mowinave sawarmoo garemoSi, danaxarjebis Zalze didi nawili sawyisi ganviTarebis, dizainisa da warmoebis gamarTvaze modis. amasTan,
globalur konkurentul garemoSi, produqciis sasicocxlo cikli mcirdeba,
rogorc es aris manqanebisa da kompiuterebis Tanamedrove industriaSi.
vinaidan, produqtis sasicocxlo ciklis danaxarjebis didi nawili sawyis
etapze gaiweva, saWiro gaxda iseTi saaRricxvo sistema, romelic produqtidan
Semosul yvela Semosavals yvela danaxarjs Seudarebs, romelic masze iqneba
gaweuli mTeli sasicocxlo ciklis ganmavlobaSi. am mizniT, dgeba sasicocxlo ciklis kalkulacia.
sasicocxlo ciklis daxarjTa kalkulacia, TiToeuli saxis produqtis
mixedviT, sawyisi etapidan bolo etapamde agrovebs faqtobriv Semosavlebsa
da danaxarjebs.
mmarTvelobiT aRricxvaSi arsebul tradiciul midgomas, SeiZleba igi
Semdegnairad SevudaroT:
*danaxarjTa sakalkulacio angariSgebis sistema ZiriTadad dafuZnebulia periodul uwyisebze, romlebic produqtebis momgebianobas calkeul,
izolirebul kalendarul periodebSi aRricxaven, nacvlad produqtis sasicocxlo ciklis ganmavlobaSi, mocemul momentamde Semosavlebisa da xarjebis dagrovebisa;
*produqtebis mTeli sasicocxlo ciklis ganmavlobaSi gasawevi danaxar-
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jebi, tradiciulad yovelwliurad igegmeba da Semdeg Seiswavleba gadaxrebi,
produqtis mTeli sasicocxlo ciklis ganmavlobaSi gasawevi danaxarjebis
efeqturi ganawilebis nacvlad;
*kvlevisa da ganviTrebis, dizainis, warmoebis gamarTvis, marketingis da
klientTa momsaxurebis xarjebi, trdiciulad, yvela produqtisaTvis erTianad aRiricxeba rogorc periodis danaxarji.
sasicocxlo ciklis kalkulacia ki am danaxarjebs kvaldakval misdevs TiToeul produqtamde mTeli sasicocxlo ciklis ganmavlobaSi, raTa mogvianebiT xeli Seewyos produqtidan Semosuli mTeli Semosavlebisa da danaxarjebis Sedarebas.
produqtis sasicocxlo ciklis ganmavlobaSi gaweuli danaxarjebis dagrovebis mizniT iaponiis ganviTarebul kompaniebSi SemuSavda e.w. “danaxarjebis wiTeli wigni”, romelic danaxarjebis cxrilebis saxeobas warmoadgens.
mas iyeneben TviTRirebulebis prognozirebisaTvis da danaxarjTa kontrolisaTvis produqtis mTeli sasicocxlo ciklis ganmavlobaSi.
iaponiaSi agreTve SeimuSaves miznobrivi TviTRirebulebis kalkulaciis
meTodika. miznobrivi TviTRirebuleba aris produqtis miaxloebiTi TviTRirebuleba, romelic miiReba konkurentuli sabazro fasidan sasurveli mogebis marJis gamoklebiT.
miznobrivi danaxarjebis kalkulaciis mTavari sakiTxia ara produqtis
TviTRirebulebis gansazRvra, aramed is, Tu ramdeni unda iyos TviTRirebuleba.
polemika: vfiqrobT, miznobrivi TviTRirebuleba igive gegmuri TviTRirebulebaa da
misi arsic igivea. xolo danaxarjebis biujetireba maT dagegmvas niSnavs da terminis “gegmebis” nacvlad termin “biujetebis” SemoReba marTebulad ar mimaCnia. amasTan, danaxarjebis
dagegmvis meTodika Cvens praqtikaSi didixania arsebobs.
amrigad, produqciis TviTRirebuleba SeiZleba iyos prognozuli (savaraudo), gegmuri anu miznobrivi da faqtiuri.
4.2. warmoebis danaxarjTa cxrilebi
danaxarjebis Tavmoyra aucilebelia produqciis erTeulis TviTRirebulebis gamoTvlisa da kontrolisaTvis. amis saukeTeso praqtikuli saSualebaa danaxarjTa cxrilebis gamoyeneba.
danaxarjTa cxrilebi aris (kompiuterizebuli an xeliT damuSavebuli)
danaxarjebTan dakavSirebul monacemTa baza, romelic xels uwyobs danaxar
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jebis zust, akuratul gaangariSebas produqciis Semadgeneli nawilebis awyobis, sawarmoo procesebis da sxva mravali kombinaciebisaTvis, rc SeiZleba
ganxilul iqnas produqciis dizainis Seqmnisas. danaxarjTa cxrilebi gamioyeneba rogorc produqciis warmoebis dawyebamde, aseve warmoebis dros
danaxarjebis cxrilebs miekuTvneba produqciis TviTRirebulebis uwyisebi, romlebic jer calkeuli saxis produqciis mixedviT Sedgeba da Semdeg
maT safuZvelze naerTi uwyisi mzaddeba.
produqciis TviTRirebulebis uwyisSi gadmoicema mocemul TveSi gaweuli xarjebi maTi saxeebis mixedviT da daumTavrebeli produqciis naSTebi.
gaangariSebebisaTvis gamoiyeneba Semdegi formulebi:
masalebis sawyisi
daxarjuli masalebi
=
naSTi
mza produqciis
daumTavrebeli
TviTRirbuleba = produqciis
+
sawyisi naSTi
relizebuli
produqciis
=
TviTRirebuleba
masalebis
masalis saboloo
+ Sesyidvebi _
naSTi
mimdinare
daumTavrebeli
danaxarjebi _ produqciis
saboloo naSTi
mza produqciis
mza produqciis
mza produqciis
sawyisi naSTi + TviTRirebuleba _ saboloo naSTi
mza produqciis uwyisi Tvis bolos
S i n a a r s i
Tanxa l
kerZo
saerTo
.
1.
2.
3.
4.
5.
6.
7.
daumTavrebeli produqciis sawyisi naSTi
daxarjuli masalebi:
masalebis sawyisi naSTi
Sesyiduli masalebi
masalebis saboloo naSTi
-----------------------------------------------pirdapiri SromiTi xarji
cveTis xarji
danarCeni arapirdapiri sawarmoo xarji
---------------------------------------------------------jami
sawarmoo xarjebi sul
daumTavrebeli produqciis saboloo naSTi
mza produqciis TviTRiebuleba(2+3+4)_6
1000
2 000
34 000
(5 000)
------------31 000
43 000
7 000
9 000
3 000
1 000
------------20 000
94 000
(3000)
92 000
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TviTRirebulebis uwyisebi dgeba wliurad da yovelTviurad. danaxarjebis
ufro efeqturi marTvisa da kontrolis mizniT, igi SeiZleba momzaddes ufro mokle periodebis mixedviTac.
produqciis TviTRirebulebis uwyisebis safuZvelze dgeba calkeuli saxis produqciis mogeba-zaralis uwyisebi. am ukanasknelTa safuZvelze ki
momzaddeba mogeba-zaralis naerTi uwyisi, romelSic mocemuli iqneba agreTve arasaoperacio xarjebis, arasaoperacio Semosavlebis, mogebis gadasaxadis xarjis maCveneblebi
da gamoiTvleba wminda mogebis saerTo sidide
yoveli TvisaTvis.
mogeba-zaralis naerTi uwyisi mimdinare TveSi
S i n a a r s i
1. amonagebi relizaciidan
2. relizebuli produqciis TviTRirebuleba:
mza produqciis sawyisi naSTi
gamoSveba mimdinare TveSi
mza produqciis saboloo naSTi
------------------------------------------------------------------mogeba relizaciidan
3. marketingis xarjebi
4. saerTo-administraciuli xarjebi
saoperacio mogeba
T a n x a
kerZo
saerTo
110 000
24 000
92 000
(17 000)
----------------
(99 000)
11 000
(3 000)
(5 000)
3 000
danaxarjebis dagegmvis dros xarjTaRricxva dgeba calkeuli saxis produqciisaTvis, raTa ganisazRvros produqciis erTeulis saorientacio fasi
da miznobrivi anu gegmuri mogeba. faswarmoqmnis miznebisaTvis, rogorc adre
aRiniSna, produqtis sruli TviTRirebuleba gamoiyeneba. amitom, igegmeba fasnamatis saprocento ganakveTi. am ganakveTis dadgenisaTvis gaiTvaliswineba
Semdegi faqtorebi: sawarmoo danaxarjebis done, marketingis da mmarTvelobiTi xarjebis done, arasaoperacio xarjebis moculoba da moTxovna bazarze.
produqtis sruli TviTRirebulebisa da fasnamatis jami warmoadgens
savaraudo gasayid fass. amdenad, fasnamati igive mocemuli produqtidan misaRebi gegmuri mogebaa.
aucilebelia erTmaneTisagan ganvasxvaoT fasnamati da mogebis marJa
anu mogebis norma. am maCveneblebs produqciis rentabelobis maCveneblebsac
uwodeben da procentebSi gamoisaxeba.
mogeba
relizaciidan * 100%
fasnamati =
produqciis TviTRirebuleba
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mogeba realizaciidan * 100%
marJa =
amonagebi realizaciidan
fasnamati yovelTvis metia marJaze.
erTi cali produqtis TviTRirebulebis
gegmuri kalkulacia
dnaxarjTa muxlebi
Tanxa
l
1. pirdapiri masalis xarji
10,5
2. pirdapiri SromiTi xarji
11,5
3. sawarmoo zednadebi xarjebi:
3,0
2,0
danarCeni arapirdapiri xarji
1,5
-------------------------------------------------------------------sawarmoo TviTRirebuleba
4. marketingis xarjebi
28,5
2,4
5. saerTo administraciuli xarjebi
4,0
-------------------------------------------------------------------------sruli TviTRirebuleba
6. fasnamati 25%
7. gasayidi saorientacio fasi
34,9
8,73
43,62
motanili pirobiTi magaliTis Tanaxmad, fasnamati = (8,73 *100%) / 34,9 = 25 %;
marJa = (8,73 * 100% ) / 43,62 = 20%
danaxarjebis aRricxvis monacemebis safuZvleze sawarmoebSi amzadeben erTeuli produqciis TviTRirebulebis faqtiur kalkulaciebs, romelTa
gegmur kalkulaciebTan Sedarebis Semdeg gamovlindeba gadaxrebi danaxarjebSi. maTi analizis safuZvelze gairkveva gadaxrebis gamomwvevi dadebiTi
da uaryofiTi mizezebi da SemuSavdeba saTanado rekomendaciebi Semdgomi
periodisaTvis.
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4.3. damTavrebuli da daumTavrebeli produqti
sawarmoTa muSaobis praqtikaSi xSiria SemTxveva, roca dawyebuli produqciis yvela erTeuli periodis bolosaTvis srulad damTavrebuli ar aris.
produqts, romelmac gaiara damzadebis yvela stadia, miRebulia teqnikuri
kontrolos mier da Cabarda mza produqciis sawyobs an miewodeba momxmarebels, mza produqcia ewodeba.
produqti, romelic periodis bolosaTvis damzadebis ama Tu im stadiaze
imyofeba, daumTavrebel produqciad an daumTavrebel warmoebad iwodeba.
roca Tvis dasawyissa da bolos adgili ara aqvs daumTavrebel warmoebas,
maSin erTi cali produqtis TviTRirebuleba advilad gamoiTvleba mimdinare Tvis warmoebis danaxarjebis gayofiT produqciis raodenobaze.
magaliTi: davuSvaT mimdinare TveSi warmoebis danaxarjebma 20 000 lari Sedagina.
imave TveSi daiwyo da damTavrda 4000 cali produqti.
maSasadame, produqciis erTeulis TviTRirebuleba tolia _ 20 000 / 4000 = 5 l.
magram, Tu Tvis bolos daumTavrebeli produqcia darCeba, maSin erTi
cali produqtis TviTRirebulebis gamoTvlamde, mocemul TveSi gaweuli
warmoebis danaxarjebi jer unda ganawildes damTavrebul da daumTavrebel
produqcias Soris. am mizniT, Catardeba daumTavrebeli produqciis inventarizacia da dadgindeba, arsebuli daumTavrebeli produqti ramdeni procentiTaa damTavrebuli. am maCveneblis meSveobiT, daumTavrebeli produqcia
gadayvanili iqneba pirobiT mza produqciis erTeulebSi, romelTac mza produqciis ekvivalenturi erTeulebi ewodebaT.
magaliTad, Tu Tvis dasawyisSi daiwyo 4000 cali produqtis damzadeba, saidanac 3400
cali dasrulda, xolo 600 cali darCa daumTavrebeli, maSin misi inventarizacia unda Catardes. inventarizaciis Sedegad davuSvaT aRmoCnda, rom Tvis bolos darCenili 600 cali
daumTavrebeli produqcia damTavrebulia 50%-iT, maSin igi iqneba 300 damTavrebuli mza produqtis eqvivalenti. anu, 600 cali naxevrad damTavrebuli produqti, igivea rac TiTqos 300
cali mza produqti.
xolo, warmoebis Tviuri danaxarjebi 20 000 lari axla unda ganawildes damTavrebul
da daumTavrebel produqts Soris Semdegnairad:
fizikuri
erTeulebi
mza produqcia
daumTavrebali produqcia
3400
damTavrebis
ekvivalenturi
xarisxi
erTeulebi
100%
3400
600
50%
300
---------------------------------------------------------------------------------------------jami
_
_
3700
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Semdeg gamoiTvelba erTi ekvivalenturi erTeulis TviTRirebuleba.
1 ekv. erT. TviTR. = 20 000 l / 3700 = 5,405 l. amis safuZvelze:
mza produqciis TviTRirebuleba = 3400 cali * 5,405 l = 18377 l
daumTavrebeli produqciis TviTRirebuleba = 300 * 5,405l = 1623 l
--------------20 000 l
roca daumTavrebeli produqciis naSTi arsebobs rogorc Tvis dasawyisSi, aseve Tvis bolos, xolo, sxvadasxva saxis resursebi warmoebaSi sxvadasva dros Sedis, maSin gamoTvlebis meTodika rTuldeba, romelsac momaval
TavebSi SeviswavliT.
4.4. danaxarjebis aRricxvis meTodebi
danaxarjebis aRricxvis meTodebi warmoadgens produqciis (momsaxureobis) erTeulis TviTRirebulebis gamoTvlis xerxebis erTobliobas warmoebis sxvadasxava ti pis dros.
danaxarjebis aRricxvis meTodebi igivea rac produqciis TviTRirebulebis kalkulaciis meTodebi. am meTodebze gavlenas axdens warmoebis organizaciuli da teqnologiuri Taviseburebebi.
ganasxvaveben TviTRirebulebis kalkulaciis meTodebs, princi pebsa da
teqnikas.
TviTRirebulebis kalkulaciis meTodi aris produqciis (an momsaxureobis) erTeulis TviTRirebulebaze calkeuli saxis danaxarjebis Tavmoyris
wesebis erToblioba, romelic warmoebis TaviseburebebiTaa gansazRvruli.
TviTRirebulebis kalkulaciis meTodebia:
I. danaxarjebis kalkulacia gansakuTrebuli daniSnulebiT:
* kalkulacia SekveTebis mixedviT
• kalkulacia kontraqtebis mixedviT
• kalkulacia produqciis partiebis mixedvi.
II. danaxarjTa operaciuli kalkulacia:
1. kalkulacia procesebis mixedviT
2. kalkulacia momsaxureobis funqciebis mixedviT.
TviTRirebulebis kalkulaciis princi pebi gansazRvravs misi momxmareblis interesebs da miznebs.
TviTRirebulebis kalkulaciis princi pebia:
1. kalkulacia zRvruli danaxarjebiT
2. kalkulacia danaxarjTa sruli ganawilebiT
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3. kalkulacia alternatiuli danaxarjebiT
4. kalkulacia saqmianobis saxeebis mixedviT
TviTRirebulebis kalkulaciis teqnika ki TviTRirebulebis gansazRvris sizustis xarisxis kontrolis formas warmoadgens.
TviTRirebulebis kalkulaciis teqnikas miekuTvneba:
1. kalkulacia normatiuli danaxarjebiT
2. kontrolis biujeturi meTodi (igi moicavs dagegmvas,
aRricxvas da kontrols ( anu gegmuri da faqtiuri
Sedegebis Sedareba da saTanado RonisZiebebis gatareba)
4.5 danaxarjebis aRricxvis zogadi sqema
danaxarjebis aRricxvis mTavari mizania damzadebuli produqciis (an
gaweuli momsaxureobis) erTeulis TviTRirebulebis kalkulacia (gamoTvla)
danaxarjTa saxeebis mixedviT. amitom, danaxarjebis aRricxva danaxarjebis
klasifikacias efuZneba.
danaxarjebis aRricxvis zogadi sqema TvalsaCinod asaxavs, Tu ra gzebs
gaivlian danaxarjebi, raTa aRricvam SeZlos produqciis faqtiuri TviTRirebulebis gamoTvla da mogebis gaangariSeba.
rogorc cnobilia, finansuri aRricxvis nawilSi, finansuri Sedegebis gamoTvlis mizniT, yvela saxis Semosavali da xarji Tavs iyris mogeba-zaralis
angariSze, sadac isini erTmaneTs upirispirdebian da cnobili xdeba mocemuli periodis finansuri Sedegi: mogeba an zarali.
magram, rogorc ukve viciT, mmarTvelobiTi aRricxvis mizania moamzados
detaluri informacia calkeuli saxis produqciis TviTRirebulebisa da
misi momgebianobis Sesaxeb. amitom Sida aRricxvaSi, danaxarjebis aRricxvis
operaciebi Semdegnairadaa organizebuli:
* TiToeuli saxis produqtisaTvis calk-calke ixsneba warmoebis anu
daumTavrebeli produqciis angariSi da erTi sakontrolo (naerTi) angariSi
( 1630), warmoebis buRalters SeuZlia kodireba Tavad gaakeTos. warmoebis angariSis debetSi Tvis ganmavlobaSi aRiricxeba pirdapiri xarjebi:
debeti _ “a” produqtis warmoeba (1630/a)
debeti _ “b” produqtis warmoeba (1630/b) da a.S.
krediti _ masalebi an gasacemi xelfasi
* arapirdapiri xarjebi Tvis ganmavlomaSi aRiricxeba sawarmoo zednade-
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bi xarjebis angariSze, romelic ixsneba yvela sawarmoo ganyofilebebisaTvis
cal-calke da erTi sakontrolo angariSi
(dauSvaT 710/00):
debeti _ #1 saamqros sawarmoo zednadebi xarjebi (710/01)
debeti _ #2 saamqros sawarmoo zednadebi xarjebi (710/02)
debeti _ sawyobis xarjebi (710/03sawyobi) da a.S.
krediti _ masalebi, gasacemi xelfasi, dagrovili
cveTa da sxva.
* Tvis ganmavlobaSi, saxarjTaRircxvo ganakveTiT, calkeuli saxis produqtze mikuTvnebuli zadnadebi xarjebis asaxva:
debeti _ “a” produqtis daumTavrebeli warmoeba
debeti _ “b” produqtis daumTavrebeli warmoeba
krediti _ sawarmoo zednadebi xarjebis sakontrolo
angariSi
* warmoebidan mza produqciis miReba, romelic Tvis ganmavlobaSi ramdenjerme SeiZleba moxdes:
debeti _ mza produqcia (1640)
krediti _ “a” produqtis daumTavrebeli warmoeba (1630/a)
krediti _ “b” produqtis daumTavrebeli warmoeba (1630/b)
* relizebuli mza produqciis TviTRirebulebis Camowera:
debeti _ relizebuli produqciis TviTRirebuleba
krediti _ mza produqcia
(7100)
(1640)
* Tvis bolos, faqtiuri sawarmoo zednadebi xarjebis gadatana sakontrolo angariSze:
debeti _ sawarmoo zednadebi xarjebis sakontrolo
angariSi
(710/00)
krediti _ #1 saamqros sawarmoo zednadebi xarjebi (710/01)
krediti _ #2 saamqros sawarmoo zednadebi xarjebi (710/02)
krediti _ sawyobis xarjebi da a.S.
(710/03)
amiT es angariSebi ixureba.
* Tvis bolos, dagrovili faqtiuri sawarmoo zednadebi xarjebis ganawileba produqciis saxeebs Soris, razec buRaltruli muxli aRar Sedegeba.
magram, es monacemebi gamoiyeneba gadaxrebis gamoTvlebisa da analizisaTvis.
i. WilaZe -
65
* Tvis bolos, relizebuli produqciis TviTRirebulebis angariSis daxurva:
debeti _ mogeba-zarali
krediti _ relizebuli produqciis TviTRirebuleba
* Tvis bolos, sawarmoo zednadebi xarjebis mikuTvnebis sxvaobis Camowera: a). mikuTvnebis metobis Camowera:
debeti _ sawarmoo zednadebi xarjebis sakontrolo
angariSi
krediti _ mogeba-zarali
b). mikuTvnebis danaklisis Camowera:
krediti _ sawarmoo zednadebi xarjebis
sakontrolo angariSi
Tu kompania mxolod erTi dasaxelebis produqts uSvebs, maSin gamarTlebulia gamoyenebul iqnas maragebis peridouli aRricxvis meTodi. am meTodiT,
warmoebis pirdapiri xarjebi, daumTavrebeli produqciis angariSis nacvlad,
uSualod mza produqciis angariSze aRiricxeba da produqciis saxeebs Soris, zednadebi xarjebis ganawileba saWiro aRaraa.
1. ra aris produqciis sawarmoo TviTRirebuleba.
2. ra aris produqciis sasicocxlo cikli.
3. danaxarjTa cxrilebSi Semavali xarji aisaxeba Tu gamavali.
4. ras ewodeba daumTavrebeli produqcia
5. ras asaxavs danaxarjebis aRricxvis zogadi sqema.
6. ra aris fasnamati da ratom igegmeba igi.
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sqema
#1 saamwros sawarmoo
zednadebi xarjebi
d
#2 saamqros sawarmoo
zednadebi xarjebi
k d
1. arapirdapiri
masalis xarji
2. arapirdapiri
SromiTi xarji
3. cveTis xarji
4. danarCeni
-----------------
jami
“a” produqtis warmoeba
1630
k d
1. arapirdapiri
masalis xarji
2. arapirdapiri
SromiTi xarji
3. cveTis xarji
4. danarCeni
------------------
1. pirdapiri
masalis xarji
2. pirdapiri
SromiTi xarji
3. sawarmoo
zednadebi
xarjebi
jami
sawarmoo zednadebi xarjebis
sakontrolo angariSi
mikuTvneba
mikuTvnebis sxvaoba
k
”b” produqtis warmoeba
1630
1 .pirdapiri
masalis xarji
2. pirdapiri
SromiTi xarji
3. sawarmoo
zednadebi
xarjebi
jami
mza produqcia
1640
Mmogeba _ zarali
5330
Dd
relizebuli produqciis
TviTRirebuleba
7100
k
saoperacio Semosavlebi
6110
komerciuli xarjebi
7300
arasaoperacio
Semosavlebi _ 8100
saerTo administraciuli
xarjebi _ 7400
gansakuTrebuli
Semosavlebi - 9110
arasaoperacio xarjebi
8200
gansakuTrebuli xarjebi
9120
sqema 1: Ddanaxarjebis aRricxvis sqema
jami
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67
amocanebi
amocana 1. qvemoT motanili informaciis safuZvelze moamzadeT samrewvelo kompaniis mier
warmoebuli mza produqciis uwyisi da mogeba-zaralis uwyisis fragmenti Tvis bolosaTvis,
Tu mocemulia rom:
amonagebi _
300 000 lari
Sesyiduli nedleuli _ 96 500 l
arapirdapiri SromiTi xarji _ 34 000 l
pirdapiri SromiTi xarjebi _ 47 000 l
sawarmoo Senobis danaxarjebi _ 45 000 l
saerTo administraciuli xarjebi _ 46 000 l
marketingis xarjebi _ 29 000 l
mogebidan gadasaxadis xarji _ 10 000 l
sxva sawarmoo zednadebi xarjebi _ 18 000 l
maragebi
sawyisi (l)
saboloo (l)
masalebi - - - - - - - - 47 500
26 500
daumTvarebeli produqcia - - 20 000
19 000
mza produqcia - - - - - 45 000
48 000
amoxsna:
mza produqciis TviTRirebulebis uwyisi
S i n a a r s i
daumTavrebeli produqciis sawyisi naSTi - - - - moxmarebuli masalebi:
masalis sawyisi naSTi - - - - 47 500
masalis Sesyidvebi - - - - - - - 56 500
masalis saboloo naSTi - - - - - (26 500)
-------------------------------------------------pirdapiri SromiTi xarji - - - - - - - - - - sawarmoo zednadebi xarjebi:
arapirdapiri SromiTi xarji - - - - - 34 000
sawarmoo Senobis xarji - - - - - - 45 000
sxva sawarmoo zednadebi xarji - - - - 18 000
----------------------------------------------------daumTavrebeli produqciis saboloo naSTi - - warmoebuli mza produqciis TviTRirebuleba - - -
Tanxa
l
20 000
117 500
47 000
97 000
(19 000)
262 500
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mogeba-zaralis uwyisis fragmenti
Tanxa l
S i n a a r s i
warmoebuli mza produqciis TviTRirebuleba:
daumTavrebeli warmoebis naSTebis sxvaoba _ 1 000
pirdapiri masalis xarji - - - 117 500
pirdapiri SromiTi xarji - - 47 000
sawarmoo zednadebi xarjebi - - - 97 000
-----------------------------------------------------mza produqciis saboloo naSTi - - - - - - - - relizebuli produqciis TviTRirebuleba - - - - mogeba relizaciidan
- - - - - - - - - -
kerZo saerTo
300 000
45 000
262 500
(48 000)
259 500
40 500
amocana 2. motanili informaciis safuZvelze gamoTvaleT daumTavrebeli produqciis sawyisi naSTi:
daumTvarebeli produqciis saboloo naSTi _ 44 000 l
daxarjuli masalebi
_ 130 000 l
pirdapiri SromiTi xarjebi
_ 150 000 l
_ 70 000 l
warmoebuli produqciis TviTRirebuleba _ 400 000 l
amoxsna:
sawyisi naSTi aRvniSnoT _ X-iT.
X + 130 000 + 150 000 + 70 000 _ 44 000 = 400 000
X + 306 000 = 400 000
X = 94 000 l
amocana 3. kompania “mSenebeli” amzadebs da yidis dasaSlel-asawyob kotejebs. wlis ganmavlobaSi kompaniam daiwyo da daamTavra 50 saxli. TiToeulis TviTRirebulebam 23 000 l
Seadgina. damzadebuli saxlebidan 42 gaiyida, TiTo 34 000 larad. garda amisa, damzadebis
procesSi imyofeba kidev 7 koteji, romelTa jamuri TviTRirebulebaa 35 000 l.
gamoTvaleT:
1. warmoebuli mza produqciis TviTRirebuleba
2. mTliani sawarmoo danaxarjebi
3. relizebuli produqciis TviTRirebuleba
4. realizaciidan miRebuli mogeba
amoxsna:
1.
2.
3.
4.
mza produqciis TviTRirebuleba = 50 * 23 000 l = 1 150 000 l
mTliani sawarmoo danaxarjebi = 1 150 000 + 35 000 = 1 185 000 l
relizebuli produqciis TviTRirebuleba = 42 * 23 000 = 966 000 l
realizaciidan miRebuli mogeba = 42 * 34 000 _ 966 000 = 462 000 l
amocana 4. kompania uSvebs erTi saxis produqts. misi sawarmoo zednadebi xarjebis mikuTvnebis norma dadgenilia pirdapiri Sromis 119%.
moTxovna:
gamoTvaleT daumTavrebeli da mza produqciis saboloo naSTebis TviTRirebuleba Semdegi informaciis gamoyenebiT:
maragis
masalebi
pirdapiri Sroma
raodenoba erTeulze
erTeulze
erT.
l
l
mza produqcia
9 000
15
10
daumTavrebeli produqcia
1 000
8
6
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amoxsna:
zednadebi xarjebis mikuTvnebis gegmuri ganakveTi:
mza produqciis erTeulze = 10 * 1,19 = 11,9 l
daumTavrebeli produqciis erTeulze = 6 * 1,19 = 7,14 l
maragebis TviTRirebuleba ( l )
masalis
xarji
mza produqciis naSTi _ 135 000
daumTavrebeli produqciis
naSTi
_
9 000
SromiTi
xarji
sawarmoo
zednadebi xarji
sul
90 000
107 100
332 100
6 000
7 140
21 140
amocana 5. musikaluri instrumentebis qarxnis mTavari buRalteri _ kakabaZe, wlis bolosaTvis avdmyofobis gamo saavadmyofoSi moxvda. igi droebiT Secvala axalbeda buRalterma,
romelmac wlis bolosaTvis, SecdomiT, Semdegi saxis mogeba-zaralis uwyisi moamzada:
musikaluri instrumentebis qarxnis
mogeba-zaralis uwyisi
2007 wlis 31 dekembris mdgomareobiT
S i n a a r s i
d
(lari)
k
amonagebi relizaciidan
320 000
relizebuli produqciis TviTRirebuleba:
60 000
Sesyiduli nedleuli
nedleulis transportirebis xarji
5 000
45 000
16 000
sawarmoo xazis amortizacia
20 000
ijara
12 000
dazRveva
7 000
komunaluri danaxarjebi
11 000
sxva sawarmoo zednadebi xarjebi
40 000
sxva saoperacio xarjebi
32 600
gamocxadebuli dividendebi
22 000
-------------------------------------------------------------------------------------------------------------------relizebuli produqciis TviTRirebuleba
270 600
saerTo mogeba
49 400
saavadmyofodan gamosuli mTavari buRalteri kakabaZe cdilobs Seasworos mogeba-zarali uwyisi. man icis, rom ijaris, dazRvevis da komunaluri xarjebis 40% sawarmoo zednadeb
xarjebze modis. amasTan, Catarebuli inventarizaciis safuZvelze kakabaZem daadgina, rom wlis
bolos arsebuli naSTebia: nedleuli _ 18 000 l, daumTavrebeli produqcia _ 10 000 l da mza
produqcia _ 50 000 l.
moTxovna: 1. moamzadeT warmoebuli mza produqciis TviTRirebulebis uwyisi
2. SeasworeT axalbeda buRaltris mier momzadebuli mogeba-zaralis uwyisi
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amoxsna
mza produqciis TviTRiebulebis uwyisi
T a n x a
S i n a a r s i
kerZo
saerTo
daumTavrebeli produqciis sawyisi naSTi
_
moxmarebuli nedleuli:
nedleulis sawyisi naSTi
_
Sesyiduli nedleuli
65 000
nedleulis saboloo naSTi
( 18 000 )
47 000
-----------------------------------------------------------------------------------pirdapiri SromiTi xarji
45 000
arapirdapiri Sroma
16 000
sawarmoo xazis amortizacia
20 000
ijara
4 800
dazRveva
2 800
komunaluri danaxarjebi
4 400
sxva sawarmoo zednadebi xarjebi
40 000
88 000
----------------------------------------------------------------------------------------sul sawarmoo xarjebi
180 000
daumTavrebeli produqciis saboloo naSTi
(10 000)
----------------------------------------------------------------------------------------------------------------mza produqciis TviTRirebuleba
170 000
mogeba-zaralis uwyisi
S i n a a r s i
Tanxa (l)
320 000
_
gamoSvebuli produqcia
_
170 000
mza produqciis saboloo naSTi _ (50 000)
(120 000)
------------------------------------------------------------------------------mogeba realizaciidan
200 000
(18 000)
sxva saoperacio xarjebi
(32 600)
--------------------------------------------------------------------------------saoperacio mogeba
149 400
gamocxadebuli dividendebi
(22 000)
--------------------------------------------------------------------------------wminda mogeba
127 400
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71
pirdapiri materialuri danaxarjebis
aRricxva
mza produqciis TviTRirebulebaSi Semavali xarjebidan, rogorc ukve
viciT, pirveli muxli aris pirdapiri masalis xarji. amitom, TviTRirebulebis kalkulaciis Seswavla materialuri danaxarjebis aRricxvis ganxilviT
daviwyebT.
am TavSi ganxiluli iqneba masalebis moZraobis aRricxvasTan dakavSirebuli Semdegi sakiTxebi:
* masalebis SekveTis, miRebis, Senaxvis, xarjvis procedurebi da dokumentacia;
* daxarjuli da maragSi darCenili masalebis Sefasebis meTodebi
* masalebis maragebis marTvisa da kontrolis formulebi
* masalebis danakargebisa da narCenebis Sefaseba da aRricxva
* masalebis moZraobis aRricxvis meTodebi.
5.1.
masalebis klasifikacia da Sefaseba
warmoebis procesis Seuferxebeli ganxorcielebisaTvis mewarmes sxvadasxva saxis masalebi sWirdeba, romlebic sawarmoo maragebs warmoadgenen.
maT miekuTvneba: nedleuli da ZiriTadi masalebi, damxmare masalebi, teqnikuri masalebi, saTadarigo nawilebi, saTbobi, sakuTari warmoebis naxevarfabrikatebi, daumTavrebeli warmoeba, tara da taris masalebi.
masalebi maTi gamoyenebis ekonomikuri Sinaarsis mixedviT SeiZleba
iyos ZiriTadi an damxmare.
ZiriTadi masalebi iseTi saxis masalebia, romlebic gadamuSavdebian mza
produqtad. ZiriTadi masalebi warmoadgenen mza produqciis substancias,
mis nivTier safuZvels. amitom, ZiriTadi masalebis xarji, calkeuli saxis
produqciis TviTRirebulebaze mikuTvnebis wesis mixedviT, pirdapiri xarjia,
radgan maTi bunebidan gamomdinare, maTi xarjvis momentidanve cnobilia, romeli saxis produqciis damzadebazea daxarjuli isini.
damxmare masalebi is masalebia, romlebic warmoebis momsaxureobaze da
sawarmoo mowyobilobebis SekeTebaze gamoiyeneba. esenia, sapoxi zeTebi da
saSulabebi, WanWikebi, xraxnebi da sxva masalebi, romlebic uSualod produqciis damzadebaze ar gamoiyeneba, aramed danadgarebis nawilebia. aseTia, saeqsploatacio-teqnikuri masala, sawvavi eleqtrogeneratorisaTvis, SesafuTi
masalebi, Sablonebi, instrumentebi, sakancelario nivTebi, damcavi tansacmeli,
sawvavi da a.S.
damxmare masalebi zednadeb xarjebs miekuTvneba. amitom, calkeuli saxis
produqciis TviTRirebulebaze mikuTvnebis wesis mixedviT, isini arapirdapi
72
i. WilaZe
-
ri xarjebia. am TavSi ganxilulia mxolod ZiriTadi masalebis aRricxvisa
da kontrolis procedurebi.
masalis danaxarjebi xSirad sawarmoo danaxarjebis mniSvnelovan nawils
Seadgenen. amasTan, masalebis xarisxi mza produqciis xarisxis erT-erTi ganmsazRvreli faqtoria. aqedan gamomdinare, SeZlebisdagvarad, maRali xarisxis
masala unda iqnes gamoyenebuli.
masalebis aRricxvis mowesrigebisa da operatiuli kontrolis gaadvilebis mizniT, masalebis klasifikaciisa da kodirebis xerxebi gamoiyeneba.
masalebis klasifikacia aris maTi erTeulebis logikur jgufebad daxarisxeba maTi xasiaTis an daniSnulebis gaTvaliswinebiT.
kodi aris simboloTa sistema, romelic mikuTvnebulia masalebis klasificirebul erTeulTa jgufebs, maTi mokle da zusti daxasiaTebisaTvis.
kodirebas aqvs Semdegi upiratesobebi:
* moxmareba naklebad Sromatevadia, radgan aRar arsebobs erTeulTa zusti aRwerilobis CamoTvlis aucilebloba;
* gamoricxulia raime gaurkvevloba, radgan sawarmoSi yvelasaTvis cnobilia, romeli masalaa nagulisxmevi mocemuli ricxviTi kodis qveS;
* gaadvilebulia erTeulebis moZebna da maTi daxarisxeba;
* kodireba mniSvnelovania masalebze monacemebis meqanikur an eleqtronul sistemaSi damuSavebis dros.
magaliTad, davuSvaT firma amzadebs qalisa da mamakacis fexsacmelebs. maT
SeiZleba gamoiyenon SvidniSna kodi, romelSic piveli cifri aRniSnavs produqciis saxeobas _ qalisaa Tu mamakacis, meore cifri SeiZleba mianiSnebdes
asaks _ bavSvisaa Tu didis, mesame _ gamosasvlelia Tu saSinao, meoTxe _ tyavis
Tu tilosia, mexuTe _ zomas, meeqvse _ fers, meSvide _ lanCis saxeoba _ rezina,
kauCuki, Tu xelovnuri.
kodirebas sawarmoebi Tavad axdenen, romelsac mudmivad icaven. kodirebisaTvis aucilebelia TiToeuli masalis yuradRebiT gaanalizeba.
Sesyiduli masalebis TviTRirebulebaSi Sedis momwodeblis fasi,gadmozidvis transportirebis xarjebi, sabaJo gadasaxadi da SefuTvis xarjebi. SeZenili masalebis TviTRirebulebaSi ar Sedis dRg da fasdaTmoba.
momwodeblebTan dadebuli xelSekrulebiT mxareebi Tanxmdebian satransporto xarjebis anazRaurebis wesze. transportirebis xarjebs MmTlianad
anazRaurebs myidveli. oRond, roca amas xelSekruleba iTvaliswinebs, transportirebis xarjebs myidvelis nacvald, winaswar momwodebeli ixdis, rasac
igi gamogzavnil angariS-faqturaSi aRniSnavs.
saerTaSoriso praqtikaSi gavrcelebulia satransporto xarjebis anazRaurebis Semdegi saxis SeTanxmebebi: “franko sawyobi momwodeblisa” _ niSnavs,
rom tvirTs momwodeblis sawyobidan myidveli wamoiRebs. “franko sadgu
i. WilaZe -
73
ri momwodeblisa” _ niSnavs, rom momwodebeli tvirTs moitans mis uaxloes sadguramde da Semdeg myidveli wamoiRebs; aseT SemTxvevaSi momwodebeli
Dfaravs transportirebis xarjebs Tavis sadguramde, romelsac myidvelisadmi gagazavnil angariS-faqturaSi calke aCvenebs da ra Tqma unda, myidveli
aanazRaurebs. “franko sadguri daniSnulebisa” _ niSnavs, rom momwodebeli
tvirTs myidvelis uaxloes sadguramde moitans. xolo “ franko sawyobi
myidvelisa” _ niSnavs, rom tvirTs momwodebeli myidvelis sawyobSi miitans
da maSasadame mTel satransporto xarjebs winaswar mTlianad gadaixdis. is
axdens angariSsworebas satransporto organizaciasTan. masalebis myidveli
sawarmo ki satransporto xarjebs, masalis RirebulebasTan erTad, momwodebels uxdis.
rogorc ukve aRvniSneT, satransporto xarjebi Sedis masalebis faqtiur
TviTRirebulebaSi. roca erTi saxis transportiT ramdenime saxis masalis
gadmotana xdeba, maSin satransporto xarjebi maT Soris unda ganawildes
momwodeblis fasis proporciulad.
magaliTi:
davuSvaT, sami saxis masala SeZenilia erTi saxis transportiT da arsebobs
Semdegi informacia:
masalebis
dasaxeleba
Rirebuleba
l
satransporto
xarjebi l
masala _ “a”
20 100
?
masala _ “b”
35 200
?
masala _ “g”
37 500
?
-------------------------------------------------------------------------------------------jami
92 800
18 560
gamovTvaloT satransporto xarjebis ganawilebis koeficienti masalebis Rirebulebis mimarT:
satr. xarjebis koeficienti = 18 560 / 92 800 = 0,2
maSasadame, satransporto xarjebis koeficienti masalebis momwodeblis fasis mimarT,
saSualod aris 0,2 anu 20%. es koeficienti gavamravloT calkeuli saxis masalebis Rirebulebaze da miviRebT mocemuli saxis masalis kuTvnil satransporto xarjebs.
masalebis
Rirebuleba
dasaxeleba
koeficienti
l
satransporto
TviTRire-
xarjebi
buleba
masala _ “a”
20 100
0,2
4 020
24 120
masala _ “b”
35 200
0,2
7 040
42 240
masala _ “g”
37 500
0,2
7 500
45 000
-------------------------------------------------------------------------------------------------------------------jami
92 800
_
18 560
111 360
74
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5.2. masalebis SekveTis, miRebis, Senaxvis, xarjvis
procedurebi da dokumentacia
masalebis moZraobasTan dakavSirebiT gamoiyeneba Semdegi dokumentebi:
moTxovna SekveTaze, SekveTa Sesyidvaze, Canaweri masalebis miRebaze, (Sesyidvis) angariS-faqtura, moTxovna masalis gacemaze, maragis saaRricxvo wigni.
moTxovna SekveTaze _ aris masalebis Sesyidvis moTxovnis dokumenti.
roca sawyobebSi masalebis maragebi amowurvis garkveul dones miaRwevs, maTi ufrosebi an warmoebis menejerebi momaragebis ganyofilebaSi agzavnian
moTxovnas saTanado saxis masalebis Sesyidvaze, raTa ganaTavson SekveTa.
SekveTa Sesyidvaze _ momaragebis ganyofilebis menejeri (mmarTveli) miiRebs ra damowmebul moTxovnas masalebis Sesyidvaze, SearCevs momwodebls
warsuli gamocdilebis, mowodebis fasis, xarisxis da valdebulebis safuZvelze. SerCeul momwodeblTan formdeba SekveTa Sesyidvaze, romelSic miTiTebulia SekveTis nomeri, momwodeblis dasaxeleba, masalis saxe, raodenoba,
fasi, transportirebis pirobebi , vadebi da sanqciebi SeTanxmebis darRvevis
SemTxvevaSi. Sesyidvaze SekveTis asli igzavneba masalebis mimReb ganyofilebaSi, rogorc mowodebis damamtkicebeli dokumenti.
momwodeblisagan gamogzavnili tvirTi sawarmom SeiZleba Caibaros
romelime sadgurze an uSualod sawyobSi. tvirTis miRebis dros mimRebma
ganyofilebam garegani daTvalierebiT unda Seamowmos masalis raodenoba,
xarisxi da SekveTis nomeri. erTmaneTTan unda Seadaron miRebuli masalebi
da TandarTuli zednadebis monacemebi. Semdeg moxdeba Sedareba SekveTis aslTan imis dasamowmeblad, rom gamogzavnili masalebi SekveTas Seesabameba.
Canaweri (orderi) masalebis miRebaze formdeba tvirTis mimRebis mier.
masSi iwereba momwodebeli, gadamxdeli, Sesyidvaze moTxovnis nomeri, masalis
dasaxelba, raodenoba, fasi, kodi, dawunebulis raodenoba, miRebis TariRi da
xelmowera. Canaweri saqonlis miRebaze warmoadgens maragebis wignSi masalebis Semosulobebis registraciis safuZvels.
Sesyidvis angariS-faqtura _ aris momwodeblisagan miRebuli dokumenti
masalebis maxasiaTeblebis Sesaxeb, romelic Tan axlavs tvirTs. masSi momwodebeli miuTiTebs masalis dasaxelebas, raodenobas, fass, damatebuli Rirebulebis gadasaxads (dRg), satransporto organizaciis momsaxurebis xarjebs.
angariS-faqturaSi dRg _ s Tanxa SeiZleba momwodeblis fasisagan gamoyofili iyos an naCvenebi iyos masTan erTad mTliani TanxiT. maSin unda
moxdes misi gamoyofa Tu myidveli dRg _ s gadamxdelia.
magaliTi: angariS-faqturaSi informacia SeiZleba naCvenebi iyos orida erT-erTi saxiT. kerZod: 1. momwodeblis fasi 10 000 l da dRg (19%) _ 1 900 l. sul gadasaxdelia 11 900
lari.
i. WilaZe 2.
75
mTliani gadasaxdeli Tanxa _ 11 900 lari. am SemTxvevaSi gamoiyofa dRg Semdegi
saxis gaangariSebiT:
dRg = (11 900 * 19% ) : 119 = 1 900 l.
an, nayidobis Rirebuleba dRg _ s gareSe = 11 900 l : 1,19 = 10 000 l
roca dRg-s ganakveTi 18%-ia, maSin moxdeba Semdegi gaangariSeba:
dRg = (11 800*18%):118=1800 l.
moTxovna masalis gacemaze miiReba sawarmoo ubnebidan. masSi mocemulia
danaxarjTa centris ( ganyofilebis ) dasaxeleba, masalis kodi, saxelwodeba,
TariRi, zomis erTeuli, fasi, xarjvis norma. es dokumenti sawyobis gamges
uflebas aZlevs gasces masalebi da warmoadgens maragis wignSi Canawerebis
safuZvels.
gamouyenebeli masalebis sawyobSi dabrunebisas operacia registrirdeba
sxva feris dokumentze. aseve, dokumenturad unda gaformdes masalebis, erTi
sawarmoo ciklidan meoreze ( an erTi ubnidan meoreze) gadasvlis operaciebi.
maragis saaRricxvo wigni _ masSi TiToeuli saxis masala aRiricxeba
calke baraTze, romelSic asaxulia masalebis miReba, gacema da naSTebi Tanxobrivad da raodenobrivad, TariRebis miTiTebiT.
5.3. masalebis dasawyobeba da Senaxva
sawarmoSi uzrunvelyofil unda iqnes masalebis Senaxva da dacva dazianebisa da datacebebisagan. amasaTan, masalebis Sida transportirebis xarjebi rac
SeiZleba minimaluri unda iyos. amitom, xelmZRvanelebi cdiloben efeqturad
dagegmon masalebis sasawyobo meurneoba. amisaTvis saWiroa Semdegi princi pebis dacva:
1. masalebi axlos unda iyos im adgilebTan, sadac yvelaze metad gamoiyeneba;
2. sawyobSi Taroebi da gasasvlelebi ise unda iyos mowyobili, rom specialur meqanikur satvirTo-gadasazid aRWurvilobas advilad SeeZlos nebismier wertilamade misvla;
3. sawyobis simaRlis efeqturad gamoyeneba;
4. masalebi SefuTul iqnas im raodenobiT, rogoradac isini Cveulebriv
gaicema;
5. satvirTo qvesagebebis gamoyeneba, raTa “Cangliani” avtokarebiT SesaZlebeli iyos masalebis Sesanaxad dawyoba da sawyobidan gamotana;
6. Taroebi da bunkerebi gulisyuriT unda iqnas markirebuli, raTa saWiro masala advilad moiZebnos;
7. masalebi imgvarad unda iqnan dasawyobebuli, rom SesaZlebeli iyos
76
i. WilaZe
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Zveli masalebis pirvel rigSi gacema;
8. fxvieri masalebi imgvarad unda iqnan Senaxuli, rom sawyobSi maTi
raodenobis garkveva advili iyos. SeiZleba maTi patar-patara zomis
grovebad dayofa, romelTa zoma cnobili iqneba.
masalebis Sida gadaadgileba, datvirTva da gadmotvirTva Zviri jdeba, amitom sasawyobo meurneoba ise unda moewyos, rom Sida transportirebis danaxarjebi minimaluri iyos. am mizniT, sadac amis saSualebas sawarmoo procesi
iZleva, gamoyenebul unda iqnas lenturi transportiorebi. xolo sawyobebis
ganlageba ganyofilebebis momsaxurebis Sesabamisad unda moxdes.
calkeuli sawarmos Taviseburebebidan gamomdinare, praqtikaSi gamoiyeneba
sasawyobo meurneobis centralizebuli an decentralizebuli sistema. centralizebuli sistemis dros aris erTi centraluri sawyobi, saidanac yvela
ganyofilebaSi gadaitaneba masalebi. am dros masalebi ufro daculia, magram
didia Sida transportirebis xarjebi.
decentralizebuli sistemis dros ZviradRirebuli masalebi Seinaxeba centralur sawyobSi, xolo danarCeni, swrafad mbrunavi masalebi ganawilebulia
patara sakuWnaoebSi. decentralizebul sistemas aqvs Semdegi upiratesoba:
* Sida transportirebis danaxarji minimumadea dayvanili. mTavar da damxmare sawyobebs Soris masalebis gadatana xdeba didi moculobiT;
* masalis Senaxva da gamoyeneba xdeba erTsa da imave ganyofilebaSi, rac
imas niSnavs, rom xelmisawvdomi iqneba specialistis teqnikuri daxmareba;
* warmoebisaTvis masalis partiebad an komponentebad daxarisxeba, SeiZleba winaswar moxdes.
decentralizebuli sistemis uaryofiTi mxareebia:
* saWiroa ufro meti personali, ris gamoc damxmare SromiTi samuSaoebi
izrdeba;
* sustdeba kontroli maragebis dacvaze.
amrigad, sasawyobo meurneobis organizaciuli sakiTxebis gadawyvetisas
mTavaria maTi sargeblianoba.
i. WilaZe -
77
5.4. daxarjuli masalebisa da saboloo maragebis
Sefasebis meTodebi
masalis xarji produqciis warmoebis xarjebis mniSvnelovan elementia.
nedleuli da masala warmoadgens mza produqciis materialur substancias.
aqedan gamomdinare nedleulisa da masalebis samomxmareblo Tvisebebi da
xarisxi, ZiriTadad gansazRvravs mza produqciis xarisxianobis. sabolood ki
gavlenas axdens warmoebis efeqtianobaze.
kompaniebis menejerebi cdiloben dagegmon saTanado xarisxisa da raodenobis
nedleulisa da masalebis raodenoba warmoebis gegmis Sesabamisad. risTvisac
mgegmavebi iyeneben maragebis marTvis politikas. Tavis mxriv, maragebis
polotika arsebiT rols TamaSobs warmoebis gegmis Sinaarsis gansazRvraSi.
masalis maragebis polotika xSirad asaxavs warmoebis strategiul dones,
rac damaxasiaTebelia maRalkvalificiuri TanamSromlebisgan Semdgar
kompaniebisaTvis an iseTi kompaniebisaTvis,romelTac teqnikuri aRWurvilobebi
mxolod erTi saxis produqciisTvis gaaCnia.
warmoebis strategiuli done naklebad moqnili iqneba, Tuki mas dabali
kvalifikaciis personali daamuSavebs. Warmoebis politikas unda Seesabamebodes
masalis maregebis politika. igi unda akmayofilebdes masalebze moTxovnas
momaval periodSi. aucilebelia gegmuri maragebis done samomavlo danaxarjebs
Seesabamebodes.
warmoebis gegmis SemuSavebis Semdeg, winaswar dadgindeba aucilebeli
resursebis moculoba. muSavdeba organizaciisTvis saWiro nedleulisa da
masalebis Sesyidvebis da xarjvis gegmebi. masalebis danaxarjebi igegmeba
rogorc calkeuli saxis produqciisaTvis, aseve sawarmos TiToeuli
ganyofilebebis mixedviT. amasTan, gaiTvaliswineba saWiro masalebis xarji
moklevadiania Tu grZelvadiani. magaliTad, samrewvelo kompaniebSi, masalis
xarjvis cikli ufro moklea, vidre mSeneblobaSi, radgan am ukanasknelis
produqciis miiRebas ramdenime Tve da SeiZleba wlebic dasWirdes. amdenad,
saWiroa warmoebis ciklis periodis dadgena.
menejerebma gadawyvetilebis misaRebad unda ganixilon rogorc mokle, aseve
grZelvadiani Sedegebi. gavixsenoT,rom saqmianobis moculobasTan dakavSirebiT
masalis xarji SeiZleba iyos cvladi an mudmivi. rogorc wesi, masalis cvladi
xarji gamoSvebuli produqciis raodenobis proporciulad icvleba. Amitom,
am xarjebis racionaluri dagegmva aucilebeli winapirobaa produqciis rac
SeiZleba realuri gasayidi fasis dasdgenad.
amrigad gamomdinare iqedan,rom masalis xarji produqciis TviTRirebulebaSi
Semavali xarjia da gavlenas axdens mis produqciis TviTRirebulebaze,amitom,
daxarjuli nasalebis Rirebulebis Sefaseba-gamoTvla arsebiTi xasiaTis
sakiTxia.
78
i. WilaZe
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warmoebaSi saWiro masalebis Sesyidva xdeba sxvadasxva dros da sxvadasxva
fasiT. paralelurad xdeba sawyobidan masalebis gacema sawarmoo ganyofilebebze. warmoiSveba problema: rogor Sefasdes warmoeabaSi gaSvebuli, sxvadasxva fasiT SeZenili masalebi.
daxarjuli masalebis SefasebisaTvis, arsebobs xuTi meTodi. esenia:
• individualuri TviTRirebuleba
• saSualo Sewonili meTodi
• FIFO
• LIFO
• NIFO
• normatiuli
saSualo Sewonili meTodiT, masalebis yoveli SeZenis dros gamoiTvleba
saSualo Sewonili Rirebuleba da Semdeg, roca moxdeba sawyobidan masalis
gacema, am saSualo TviTRirebulebiT Sefasdeba momdevno partiis miRebamde.
masalis yoveli Semosvlis dros saSualoSewonili Rirebuleba gamoiTvleba Semdegi formuliT:
naSTis Rirebul;ebas + SeZenilis Rirebuleba
naSTis raodenobas + SeZenilis raodenoba
meTodi _ FIFO _ eyrdnoba im koncefcias, rom pirvelad SeZenili masalebi pirvelad daixarjeba. amitom, warmoebaSi gacemuli masalebi Sefasdeba
yvelaze pirvelad SeZenili masalis partiis fasiT, am partiis amowurvamde.
Tvis bolos darCenili masalis maragi ki Sefasdeba bolos SeZenili masalebis fasiT.
meTodi _ LIFO _ eyrdnoba im koncefcias, rom TiTqos pirvelad ixarjeba bolos SeZenili (anu axlad SeZenili ) masalebi. amitom, sawyobidan gacemuli masalebis Sefaseba xdeba bolos SeZenili masalebis fasiT im partiis
amowurvamde. xolo naSTad darCenili masalebis saboloo maragi Sefasdeba
yvelaze adre SeZenili masalebis fasiT.
meTodi _ NIFO_ moiTxovs, rom sawyobidan gacemuli masalebi Sefasdes
momavalSi SesaZeni masalebis mosalodneli fasiT. igi aris masalebis Canacvlebis Rirebulebis msgavsi. gansxvavebis dabalanseba xdeba maragis koreqtirebis angariSidan.
normatiuli meTodis dros sawarmoSi dadgenilia masalebis normatiuli
fasi. sawyobidan gacemuli masalebis da naSTad darCenili masalebis Sefaseba xdeba normatiuli RirebulebiT. faqtiur da normatiul Rirebulebas
Soris gansxvaveba gadaxrebis angariSze grovdeba. Tvis bolos gadaxrebis
angariSi mogeba-zaralis angariSiT daixureba.
ganvixiloT magaliTebi TiToeuli meTodisaTvis.
i. WilaZe -
saSualo Sewonili Rirebulebis meTodi
TariRi
raodenoba
erTeulis
Rirebuleba
fasi
naSTi 1.07.
SeZena 5.07
100
600
79
saSualo Sewonili
l
1,0
100
1,20
720
cxrili 5.1
TviTRirebuleba l
1,0
----------------------------------------------------------------------------------------- ----------------------------------------naSTi
700
-
820
820 : 700 = 1,17
gacema 10.07
(400)
1,17
(468)
SeZena 15,07
500
1,40
700
------------------------------------------------------------------------------------------------------------------------------------naSTi
800
-
1 052
1 052 : 800 = 1,32
gacema 20.07
(400)
1,32
(528)
SeZena 25.07
800
1,50
1 200
------------------------------------------------------------------------------------------------------------------------------------naSTi
gacema 29.07
1 200
-
(1 000)
1 724
1,44
1 724 : 1 200 = 1,44
(1 440)
------------------------------------------------------------------------------------------------------------------------------------naSTi
200
1,42
284
284 : 200 = 1,42
sakontrolo gaangariSeba: (100 + 2 620 ) _ 2 436 = 284 l
maSasadame, daxarjuli masalebi Sefasda _ 2 436 larad.
meTodi FIFO
TariRi
raodenoba
calebSi
erTeulis
Rirebuleba
fasi l
l
naSTi 1,07
100
1,0
100
SeZena: 5.07
600
1,20
720
15.07
500
1,40
700
25.07
800
1,50
1 200
---------------------------------------------------------------------------------------sul SeZena
1900
gacema: 10.07
400
-
2 620
100 * 1.,0 + 300 * 1,2 = 460 l
80
i. WilaZe
20.07
400
29.07
1 000
-
300 * 1,2 + 100 * 1,4 = 500 l
400 * 1,4 + 600 * 1,5 = 1 460 l
-----------------------------------------------------------------------------------------sul gacema
1 800
naSTi
200
2 420
200 * 1,5 = 300 l
sakontrolo gaangariSeba: (100 + 2 620) _ 2 420 = 300 l
maSasadame daxarjuli masalebi Sefasda _ 2 420 larad
meTodi LIFO
gacema: 10.07.
400
400 * 1,2 = 480 l
20.07.
400
400 * 1,4 = 560 l
29.07.
1000
800 * 1,5 + 100 * 1,4 + 100 * 1,2 = 1 460 l
------------------------------------------------------------------------------------------------------------sul gacema
naSTi
1800
2 500 l
200
100 * 1,2 + 100 * 1,10 = 220 l
sakontrolo gaangariSeba: (100+2620) _ 2500 = 220
maSasadame, daxarjuli masalebi Sefasda 2500 larad.
meTodi NIFO
am meTodiT, daxarjuli masalebis Sefaseba xdeba Semdgomi SeZenis fasiT. davuSvaT cnobilia, rom 29 ivlisis Semdeg masalebis Sesyidva kvlav 1,5 larad moxdeba. gaangariSebebs
eqneba Semdegi saxe:
TariRi
raodenoba
fasi
Rirebuleba l
naSTi 1.07.
100
1,0
100
SeZena: 5.07.
600
1,2
720
15.07.
25.07.
500
800
1,4
700
1,5
1200
----------------------------------------------------------------------------------------------------------sul SeZena
1 300
-
2 620
gacema: 10.07
400
400 * 1,4 = 560
20.07
400
400 * 1,5 = 600
29.07
1 000
1000 * 1,5 = 1 500
-----------------------------------------------------------------------------------------------------------sul gacema
1 800
naSTi
200
2 660
200 * 1,5 = 300
i. WilaZe -
gadaxra masalebis RirebulebaSi
240
81
[(100 + 2 620) _ (2 660 + 300)]
(sakredito sxvaoba)
maSasadame, daxarjuli da naSTad darCenili masalebis SefasebiTi Rirebuleba aRemateba
masalebis sawyisi naSTisa da Sesyidvebis faqtiur Rirebulebas 240 lariT. es gadaxra aRiricxeba masalebis Rirebulebis koreqtirebis angariSze:
debeti _ masalebi _ 240 l
krediti _ masalebis Rirebulebis koreqtireba _ 240 l
debeti _ masalis Rirebulebis koreqtireba _ 240 l
krediti _ mogeba-zarali _ 240 l
normatiuli Rirebulebis meTodi
davuSvaT masalebis normatiuli Rirebuleba aris 1,40 lari. maSin, danaxarjebi Sefasdeba
Semdegnairad:
naSTi 1.07.
SeZena: 5.07
100
1.,0
100 l
600
1,2
720 l
15.07.
500
1,4
700 l
25.07.
800
1,5
1200 l
-----------------------------------------------------------------sul SeZena
xarjva: 10.07.
1900
-
2620 l
400 * 1,40 = 560
l
20.07.
400 * 1,40 = 560
l.
29.07.
1000 * 1,40 = 1400 l
---------------------------------------------------------------jami
naSTi:
200
2 520
l
200 * 1,40 = 280 l
--------------------------------2 800 l
sakredito sxvaoba masalebis RirebulebaSi aris
80 l ( 2720 _ 2800 ).
maSasadame, daxarjuli masalebis normatiuli Rirebuleba faqtiur Rirebulebas aRemateba 80 lariT. moxdeba danaxarjebis Sesworeba Semcirebis mimarTulebiT “masalebis RirebulebaSi gadaxrebis” angariSis gamoyenebiT.
1. debeti _ masalebi _ 80 l
krediti _ gadaxra masalebis RirebulebaSi _ 80 l
2. debeti _ gadaxra masalis RirebulebaSi 80 l
82
i. WilaZe
5.5.
-
maragebis Sefasebis gavlena mogebis
maCvenebelze
daxarjuli da naSTad darCenili masalebis Sefasebis zemoT ganxiluli
meTodebi gavlenas axdenen mogebis maCvenebelze. Tu masalebis saboloo naSTi
izrdeba, maSin daxarjuli masalebis raodenoba mcirdeba da maSasadame mogeba
gaizrdeba. piriqiT: Tu masalebis saboloo naSTi Semcirdeba, maSin danaxarjebi gaizrdeba da Sesabamisad, mogeba Semcirdeba. amrigad, masalebis saboloo
naSTebis zrda mogebas zrdis da naSTebis Semcireba mogebas amcirebs.
vaCvenoT es kanonzomiereba magaliTze. wina sakiTxSi mocemulia gamoTvlebi daxarjuli masalebis Sefasebis sxvadasxva meTodisaTvis. mis safuZvelze SevadginoT mogebis gaangariSeba. SedarebiTi daxasiaTebisaTvis, Semosavali realizaciidan, pirdapiri SromiTi xarji da sawarmoo zednadebi
xarjebi yvela meTodisaTvis ucvlelad gaviTvaliswinoT.
mogebis gaangariSeba sxvadasxva meTodisaTvis
saS.Sew.
Semosavali relizaciidan
10 000
masali sawyisi naSTi
Sesyidvebi
FIFO
LIFO
NIFO
10 000
10 000
10 000
normatiuli
10 000
100
100
100
100
100
2 620
2 620
2 620
2 620
2 620
saboloo naSTi
(284)
(300)
(220)
(300)
(280)
--------------------------------------------------------------------------------------------------------------pirdapiri masalis xarji
2 436
2 420
2 500
2 420
2 440
3 000
3 000
3 000
3 000
3 000
sawarmoo zednadebi xarji
2 0000
2 000
2 000
2 000
2 000
---------------------------------------------------------------------------------------------------------------xarjebis jami
7436
7420
7500
7420
7440
masalebis Rirebulebis
Sesworeba
mogeba realizaciidan
2 564
-
-
240
80
2 580
2 500
2 820
2 640
10000-(7420-240)=2820
1000-(7440-80)=2640
amrigad, maragebis Sefasebis meTodebi cvlian mogebas. sawarmos xelmZRvanelobis mier SerCeuli meTodi gamoyenebul unda iqnas periodis ganmavlobaSi.
amasTan, aRricxvis saerTaSoriso standartebiT, rekomendirebulia saSualo
Sewonili, FIFO da normatiuli Rirebulebis meTodebis gamoyeneba.
i. WilaZe -
83
5.6. masalis maragis aucilebloba da masTan
dakavSirebuli danaxarjebi
masalis maragi sawarmoebSi saWiroa imisaTvis, rom warmoebis procesi ar
Seferxdes. saWiro. masalebis maragebis arsebobis SemTxvevaSi sawarmos SeuZlia momxmarebels mravali asortimentis produqcia SesTavazos.
sasawyobo meurneobis erT-erTi mniSvnelovani amocana imaSi mdgomereobs,
rom maragTan dakavSirebuli xarjebi minimumamde iqnas dayvanili. maragTan
dakavSirebuli mTliani danaxarji moicavs:
• maragis Senaxvis danaxarjebs
• maragze SekveTis ganTavsebis danaxarjebs
• maragis deficitis danaxarjebs
maragis Senaxvis danaxarjebi moicavs dakavebuli farTisa da aRWurvilobis danaxarjebs, ijaris xarjs, administraciul danaxarjs, dazianebis, daZvelebisa da gaqurdvis riskis danaxarjebs. Senaxvis danaxarjebi Semcirdeba, Tu
sawyobSi arsebuli maragebis sidide minimumamde iqneba dayvanili, anu Tu moxdeba SekveTa masalebis mcire partiebze.
SekveTis danaxarji arsebobs yovelTvis, roca ki moxdeba momwodeblisagan maragis SeZena. SekveTis ganTavsebis danaxarjebs miekuTvneba sawarmos
TanamSromlis mier momwodebelTan daxarjuli dro molaparakebebisa da
xelmowerebisaTvis, satelefono xarjebi, miRebis dros masalebis Semowmebis
xarjebi, gadawyobis xarjebi da sxva.
maragebis deficiti aseve iwvevs damatebiT xarjebs axali momwodeblis
moZebnaze.
arsebobs konfliqti maragebis Senaxvis da SekveTis xarjebs Soris. kerZod, Tu maragebis Senaxvis xarjebi Semcirdeba mcire raodenobiT masalebis
SekveTiT, maSin gaizrdeba SekveTebis ricxvi da misi xarjebi. piriqiT, Tu SekveTebis ricxvi Semcirdeba, maSin gaizrdeba maragebis sidide da maTi Senaxvis
xarjebi. amitom, saWiroa zrunva maragis saerTo xarjebis Semcirebaze. igive
xdeba maSinac, Tu saWiro masalebi sawarmos SigniT iwarmoeba. am SemTxvevaSi
gadasawyvetia grZeli intervalebiT awarmoon didi raodenobis partiebi Tu
mcire partiebi mokle intervalebiT.
masalis wliuri moxmareba Tu Seadgens 60 000 kilograms, maSin, SekveTis
xuTjer ganTavsebisas erTi SekveTis moculoba iqneba 12 000 kg.
aTjer SekveTisas erTi SekveTis moculoba iqneba 6 000 kg da a.S. saSualo
maragi pirvel SemTxvevaSi _ 6000 kg ( 12 000 : 2 ) da meore SemTxvevaSi _ 3 000
kg iqneba ( 6000 : 2 ). Sesabamisad gansxvavebuli iqneba maragis Senaxvis xarjebi.
84
i. WilaZe
-
amrigad: SekveTis ricxvi = wliuri moTxovna / 1 SekveTis mocu;loba
SekveTis wliuri xarji = 1 SekveTis Sesrulebis xarji *
SekveTebis ricxvi weliwadSi
maragis Senaxvis
wliuri xarji =saSualo maragi * maragis erTeulis saSualo
wliuri xarji
saSualo maragi = SekveTis moculobis naxevari.
maragTan dakavSirebuli xarjebis minimumamde dayvanis mizniT saWiroa SekveTis optimaluri moculobis gamoTvla. amisaTvis sami meTodi arsebobs:
1. cxriluri meTodi
2. garfikuli meTodi
3. maTematikuri formulis meTodi
cxriluri meTodiT, SekveTis sxvadasxva moculobisaTvis gamoiTvleba maragebis Senaxvis da SekveTis xarjebi da dadgindeba rodis arian isini minimalur doneze.
magaliTi: davuSvaT warmoebas weliwadSi 200 000 kg masala sWirdeba. erTi SekveTis ganTavsebis xarjebi Seadgens 40 lars. 1 kg masalis sawyobSi Senaxvis wliuri xarjia 4 lari.
vi povoT SekveTis optimaluri moculoba cxriluri meTodiT
cxrili 5.2.
1. erTi SekveTis moculoba (kg)
2. SekveTis ricxvi (200000 :1str.)
3. saSualo maragi ( 1 str. : 2 )
4. SekveTis wliuri xarji l.
500
400
250
1000
200
500
2000
2500
3000
5000
100
80
67
40
1000
1250
1500
2500
16 000
8 000
4 000
3 200
2 680
1 600
1 000
2 000
4 000
5 000
6 000
10 000
17 000
10 000
8 000
8 200
( str.. 2 * 40l )
5. maragis Senaxvis xarji l
( str. 3 * 4 l )
6. maragis mTliani xarji l
8 680
11 600
( str. 4 + str. 5 )
cxrilSi mocemuli gamoTvlebis anlizi gviCvenebs, rom maragTan dakavSirebuli mTliani xarjebi ( striq. 6) jer mcirdeba, xolo, roca SekveTis moculoba 2000 kilogarms gadaaWarbebs, xarjebi zrdas iwyebs (striqoni 6). maSasadame, SekveTis yvelaze ekonomiuri moculoba aris 2000 kg. anu am SemTxvevaSi
i. WilaZe -
85
xarjebi yvelaze minimaluria _ 8 000 l.
rogorc ukve aRvniSneT, SeiZleba gamoyenebuli iqnas grafikuli meTodi.
am dros koordinatTa sistemis horizontalur RerZze gadaiTvleba SekveTebis moculoba. vertikalur RerZze _ xarjebi larebSi. SekveTis Sesrulebisa
da maragis Senaxvis danaxarjebis grafikebis gadakveTis wertilSi arsebobs
SekveTis optimaluri moculoba.
10 000
.
Senaxvis xarjebi
8000
.
6000
.
4000
.
2000
.
.
SekveTis xarjebi
.
1000
2000
3000
4000
5000
SekveTis moculoba kg
masalis SekveTis optimaluri moculobis grafiki
grafikze TvlsaCinod sCans rom, masalebis SekveTisa da Senaxvis xarjebis gadakveTis wertilSi imyofeba SekveTis optimaluri moculoba _ 2000
kg. grafikze agreTve, advilad SeiZleba moinaxos xarjebis sidide SekveTis
nebismieri moculobisaTvis.
SekveTis optimaluri moculobis gansazRvris mesame xerxia gamoTvla maTematikuri formulis gamoyenebiT, romelic ufro martivia da zusti gamoTvlis saSualebas iZleva.
SekveTis optimaluri moculoba gamoiTvleba Semdegi formuliT:
2 C *D
EOQ =
H
sadac:
C _ aris wliuri moTxovna masalebze
D _ aris erTi SekveTis Sesrulebis mudmivi xarjebi
86
i. WilaZe
-
H _ masalis erTeulis Senaxvis saSualo wliuri
xarji
Cvens magaliTze Tu movaxdenT gamoTvlas marTlac miviRebT:
2 * 200 000 * 40
= 2000 kg
EOQ =
4
amrigad, SekveTis optimaluri moculoba aris SekveTis yvelaze ekonomiuri moculoba, roca SekveTis da Senaxvis xarjebi minimaluria.
xSirad, didi moculobis SekveTebze xdeba fasdaTmobis SemoTavazeba. Tu
fasdaTmobas daqvemdebarebuli Sesyidvebis moculoba aRemateba SekveTis optimalur moculobas, maSin imis SefasebisaTvis, uari iTqvas Tu ara fasdaTmobaze, unda Catartdes Semdegi gamoTvlebi:
1. gamovTvaloT SekveTis optimaluri moculoba (EOQ) fasdaTmobis gaTvaliswinebis gareSe.
2. Tu gamoTvlili SekveTis optimaluri moculoba naklebia im moculobaze, romelzec fasdaTmobaa SemoTavazebuli, maSin unda gamovTvaloT maragis
jamuri wliuri danaxarji.
3. agreTve gamovTvaloT maragTan dakavSirebuli wliuri jamuri danaxarji fasdaTmobas daqvemdebarebuli SekveTis moculobisaTvis.
4. SevadaroT meore da mesame safexurebze gamoTvlili danaxrjebi fasdaTmobidan misaReb danazogs, ris safuZvelze davadgenT, misaRebia Tu ara
fasdaTmoba.
magaliTi: zemoT mocemul magaliTze, davuSvaT SekveTis 5000 kg moculobis dros miiReba
3% fasdaTmoba. ganvsazRvroT, am monacemebis gaTvaliswinebiT, 2000 kg kvlav iqneba Tu ara
SekveTis ekonomiuri moculoba.
I. wina magaliTidan ukve cnobilia, rom SekveTis optimaluri moculobis dros maragis
wliuri danaxarji aris 8 000 l.
II. 5000 kg SekveTis dros maragis mTliani xarji aris 11 600 l
5000/2 * 4l + 200 000kg/5000kg * 40 l = 11 600 l
maSasadame, maragis xarjebi gaizrdeba 3 600 lariT (11 600 _ 8 000 )
i. WilaZe -
87
III. davuSvaT 1 kg nedleulis Sesyidvis fasia 10 lari. maSin, fasdaTmobidan miRebuli
ekonomia iqneba _ 10 l * 3% * 200 000kg = 60 000 lari, romelic mniSvnelovnad aRemateba maragis xarjebis zrdas _ 3 600 lars. amdenad, 5000 kg partiis SekveTis Sedegad meti ekonomia
miiReba.
5.7.
masalebis maragebis marTvisa da kontrolis
formulebi
warmoebis procesis Seuferxebeli ganxorcielebisaTvis, sawyobSi mewarmes yovelTvis unda hqondes raRac raodenobis maragi. maragis sidideze gavlenas axdens masalis dRiuri moxmareba, mowodebis dReTa ricxvi da SekveTis
moculoba.
Tu yoveldRiurad saWiroa 20 kg masala da momwodeblidan masalis motanas 10 dRe sWirdeba, maSin warmoebis dasawyebad saWiroa 200 kg masalis
maragi. magram ismeba kiTxva: rodis ganmeordes SekveTa?
200 kg maragi meaTe dRes amoiwureba, amitom SekveTis ganmeoreba unda
moxdes im dResve, roca aTi dRis maragi ukve arsebobs. gacemuli SekveTis
safuZvelze axali Sevseba meaTe dRes iqneba miRebuli da kvlav ganTavsdeba
axali SekveTa. maSasadame, 200 kg aris ganmeorebiTi SekveTis done anu SekveTis wertili.
amrigad, SekveTis wertili aris maragis is done, romelzec keTdeba maragis morigi SekveTa.
SekveTis wertili = maqsimaluri dRiuri moxmareba X mowodebis maqsimalur dR
ricxvi
mosalodnelia, rom SekveTili masalis maragi zustad meaTe dRes ar
movides, raRac Seferxebis gamo SeiZleba miReba dagviandes. amitom, saWiroa
garkveuli minimaluri maragi, romelsac sarezervo marags uwodeben.
minimaluri maragi = SekveTis wertili _ ( masalis saSualo dR X mowodebis dR
moxmareba
saSualo ricxvi )
minimaluri anu sarezervo maragi maragis iseTi donea, romelzec dabla
sawyobSi maragi ar unda davides.
masalebis saSualo dRiuri moxmareba gamoiTvleba maqsimaluri dRiuri
xarjisa da minimaluri dRiuri xarjis Suaze gayofiT.
mowodebis saSualo dReTa ricxvi aris masalebis mowodebis maqsimaluri
da minimaluri dReebis jamis naxevari.
88
i. WilaZe
maqsimaluri
maragi
=
SekveTis
wertili
+
-
SekveTis optimaluri
_
moculoba
minimaluri
mowodebis minim.
( moxmareba X dReTa ricxvi )
maqsimaluri maragi aris maragis umaRlesi done, romelzec maRla maragi
ar aiwevs. es maCvenebeli gamoiyeneba sawyobebis farTobis dasagegmad.
maragis optimaluri moculoba aris masalebis is raodenoba, romelzec
gaicema SekveTa. misi gamoTvla yvelaze metad moxerxebulia maTematikuri
formuliT, romelsac ukve gavecaniT.
CamoTvlili formulebi exmareba menejerebs maragebis kontrolisa da marTvisaTvis.
5.8. maragebis Semowmebis meTodebi
maragebis droulad Sevsebis mizniT xdeba mudmivi zedamxedveloba maragebis raodenobaze. arsebobs maragebze dakvirvebis orburkeriani, perioduli
da uwyveti sistema.
orbunkerian sistemaSi igulisxmeba ori I da II bunkeris arseboba. maragis gacema iwyeba I bunkeridan, maragis amowurvamde. Semdeg xdeba SekveTa
optimaluri moculobiT. SekveTis ciklis ganmavlobaSi masalebi gaicema II
bunkeridan, romelSic aris standartuli maragi. igi aris sarezervo maragisa
da SekveTis vadaSi masalebis mosalodneli moxmarebis jami.
rodesac axali SekveTili maragi sawarmoSi Semova, pirvel rigSi Seivseba II bunkeri standartul maragamde, xolo danarCeni maragi moTavsdeba I
bunkerSi, saidanac gagrZeldeba maragis gacema da Semdeg igive procesi ganmeordeba.
orbunkeriani sistema gamarTlebulia Txevadi da fxvieri ti pis masalebisaTvis.
perioduli dakvirvebis sistemaSi maragebis doneebis Semowmeba-Sefaseba
xdeba fiqsirebuli intervaliT da Semdeg xdeba arsebuli maragis Sevseba winaswar gansazRvrul donemde. magaliTad, Tu maragebis Semowmeba xdeba oTx
kviraSi erTxel da SekveTis cikli or kviras moicavs, maSin yoveli Semowmebis
Semdeg moxdeba maragis Sevseba winaswar gansazRvrul donemde, romelic unda
iyos Semdgom dakvirvebamde da SekveTis ciklSi masalebis moxmarebis jami.
perioduli dakvirvebis sistemis upiratesoba isaa, rom kontrolis xarjebi mcirdeba da SekveTebi Tanabrad nawildeba da dagegmvac ufro advilia.
uwyveti anu mudmivi dakvirvebis sistemaSi uwyveti inventarizaciiT regularulad mowmdeba, edreba Tu ara fizikuri maragi, maragebis wignSi asaxul
monacemebs.
i. WilaZe -
89
fizikuri erTeulebis Semowmeba xdeba SemTxveviTi SerCevis wesiT wlis
ganmavlobaSi, oRond rekomendirebulia:
* masalis yvela erTeulis Semowmeba moxdes weliwadSi erTxel mainc;
* gansakuTrebulad xSiri moxmarebis masalebis Semowmeba minimum orjer
weliwadSi;
* Semowmeba unda moaxdinon im TanamSromlebma, romlebic dakavSirebuli
ar arian masalebis sawyobTan da angariSvaldebulni ar arian mTavari buRaltris an auditoris winaSe.
iaponiaSi warmoiSva maragis kontrolis axali saxe _ “zustad vadaSi”. igi
zustad asaxavs im mizans, riskenac maragebis idealuri kontrolis sistema miiswrafvis.
sistema ”zustad vadaSi” gulisxmobs, rom rogorc ki masalis bolo erTeuli iqneba gamoyenebuli, imavdroulad mova SekveTili axali partia.
es sistema SemuSavebulia toiotas mier, romelmac maragebis Zalian dabal
dones miaRwia ”erTguli” momwodeblebis daxmarebiT, romlebic dReSi orjer
da samjer awvdidnen wungareSe masalebs. sistemis gamocda moxda did britaneTSi. magram naklebi efeqtiT.
imisaTvis rom es sistema warmatebiT damkvidrdes, daculi unda iyos Semdegi pirobebi:
*warmoebis stabilurad maRali moculoba;
* momwodeblebisa da momxmareblebis dRiuri sawarmoo programebis koordinireba;
* momwodeblebTan TanamSromloba, raTa droulad gadaiWras manqana-mowyobilobebis mwyobridan gamosvlis problema;
* moxmarebisaTvis qarxnis xelsayreli ganlageba;
* moxerxebuli, saimedo satransporto sistemis arseboba an momwodeblis
siaxlove momxmarebelTan;
* sasargebloa momwodeblis TanamSromelTa stimulirebaSi monawileoba.
praqtikaSi cnobilia agreTve ABC sistema, romlis Tanaxmad tardeba
masalebis Rirebulebis analizi. calke jgufdeba ZviradRirebuli maragi da
kontroli ZiriTadad masze koncentrirdeba vidre iaffasian masalebze.
90
i. WilaZe
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5.9. masalebis aRricxvis meTodebi
masalebis moZraobis buRaltruli aRricxva SeiZleba moewyos uwyveti an
perioduli meTodiT.
uwyveti aRricxvis meTodis dros masalebis Sesyidva da xarjva masalebis
aRicxvis buRaltrul angariSze aRiricxeba. masalis pirdapiri xarji warmoebis ( an SekveTebis ) angariSebs daewereba. xolo, arapirdapiri masalis
xarjebi zednadebi xarjebis aRmricxveli angariSis debetSi aRiricxeba. naSTad darCenili masalis maragi nebismier dros gamoiTvleba masalebis aRmricxvel angariSze. calkeuli saxis masalebis mixedviT ixsneba analizuri
angariSebi.
masalebis perioduli aRricxvis meTodiT, masalebis moZraoba aRar aRiricxeba masalebis buRaltrul angariSze. Sesyiduli masalebi aRiricxeba
xarjebSi _ realizebuli produqciis TviTRirebulebis angariSis debetSi.
yovelTviurad Catarebuli inventarizaciis Sedegad dadgindeba masalebis
saboloo naSTi, romlis Sesabamisad moxdeba “masalis maragis koreqtirebis”
angariSze naSTebis sxvaobis aRricxva. Semdeg, masalis maragis koreqtirebis
angariSi daixureba relizebuli produqciis TviTRirebulebis angariSiT.
es ukanaskneli ki mogeb-zaralis angariSiT ixureba.
magaliTi: davuSvaT masalebis sawyisi naSTi iyo 5 000l. Tvis ganmavlobasi Sesyidul iqna
21 000 laris masalebi. Tvis bolos inventarizaciiT gamovlinda masalis naSTi 4 000l.
avsaxoT es operaciebi uwyveti aRricxvis meTodiT:
1. masalebis Sesyidva: debeti _ masalebi _ 21 000 l
krediti _ fuli _ 21 000 l
2. masalebis xarjva: debeti _ daumTavrebeli produqcia _ 22 000 l
krediti _ masalebi _
22 000l
igive operaciebi perioduli meTodiT:
1.
masalebis Sesyidva: debeti _ relizebuli produqciis TviTR. _ 21 000 l
krediti _ fuli _ 21 000l
2.
inventarizaciis safuZvelze masalis maragis koreqtireba:
debeti _ masalis maragis koreqtireba _ 1 000 l
krediti _ masalebi _ 1 000 l
(vinaidan masalebis naSTi Semcirda 1 000 lariT )
i. WilaZe -
91
3. realizebuli produqciis angariSiT masalebis maragebis koreqtirebis angariSis daxurva:
debeti _ relizebuli produqciis TviTRirebuleba _ 1 000 l
krediti _ masalis maragis koreqtireba _ 1 000 l
amiT, realizebuli produqciis angariSze arapirdapir aisaxeba daxarjuli masalebis
Rirebuleba _ 22 000 l.
polemika. masalebis moZraobis perioduli aRricxvis meTodis gamoyeneba moiTxovs
meti operaciebis registracias da yovelTviuri inventarizacia metad Sromatevadia. amitom
am meTodis gamoyeneba gamarTlebulia mxolod maSin, roca sawarmo erTi saxis produqcias
amzadebs da
mcire dasaxelebis masalas iyenebs.
5.10. masalebis narCenebisa da danakargebis
aRricxva
mogebis gaangariSeba im SemTxvevaSi iqneba zusti, Tu masalebis saaRricxvo
monacemebi yvela dasaxelebis mixedviT, emTxveva sawyobSi faqtiurad arsebul maragebs. zogjer aRmoCndeba, rom faqtiuri maragebi saaRricxvo monacemebs ar emTxveva. amis mizezi SeiZleba iyos:
* Canawarebi SecdomiTaa gakeTebuli mTavari wignis an maragis sasawobo
baraTSi;
* masalebi ar inaxeba iq, sadac unda mdebareobdes;
* ariTmetikuli Secdomebi angariSebis dajamebis dros;
* maragebis dazianeba da dataceba.
gadaxrebis gamovlenis dros mTavari wignis Sesabamis angariSebSi Setanili
unda iqnas cvlilebebi. aRmoCenili sxvaoba maragebis danakergebis muxliT unda daeweros sawarmoo zednadebi xarjebis angariSs normativis farglebSi.
danakargi or kategoriad iyofa:
* erTi, romelic Cndeba qurdobis, dazianebis da sxva mizeziT.
* meore, romelsac adgili aqvs teqnologiuri mizeziT, romelic warmoebis
narCenebs warmoadgens.
pirveli saxis danakargebi Camoiwereba mogeba-zaralidan an daewereba damnaSave pirebs.
rac Seexeba warmoebis narCenebs, maT mimarT SeiZleba gamoyenebuli iqnas
aRricxvis ori meTodidan erT-erTi:
1. Tu narCenebs aranairi Rirebuleba ar gaaCnia, maSin maTi aRricxva ar
xdeba da maTi Rirebuleba asaxulia produqciis TviTRirebulebaSi.
2. roca warmoebis narCenebs gaaCnia sarelizacio Rirebuleba. am SemTxvevaSi, am fasiT SeiZleba Semcirdes produqciis TviTRirebuleba an
igi mogeba-zaralis angariSze aisaxos.
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magaliTi: davuSvaT produqciis dasamzadeblad saWiroa 1 tona nedleuli, romlis 2% anu 20 kg narCenebis saxiT rCeba. 1 t masalis Rirbuleba 2 000
laria.
im SemTxvevaSi, Tu 20 kg narCenis gayidva da gamoyeneba SeuZlebelia, maSin
produqciis TviTRirebulebaSi 1 t masalis Rirebuleba Seva 2000l. magram,
Tu narCenebi SeiZleba 5 larad gaiyidos, maSin igi gamoiqviTeba masalebis danaxarjebidan an miemateba produqciis realizaciidan miRebul mogebas.
masalis narCenebs roca SesaZlo sarealizacio fasi gaaCnia, maSin isini
damxmare masalebis angariSze aRiricxeba, saidanac maTi realizaciis Sesabamisad Camoiwereba.
amasTan, masalebis faqtiuri moxmarebis Sedegad SeiZleba adgili qondes
zenormatiul danakargs, vidre es gaTvaliswinebuli iyo. Cvens magaliTze masalis danakargi 24 kg Tu aRmoCndeba, maSin 4 kg zenormatiuli danakargia. xolo,
warmoebis narCeni 15 kg Tu aRmoCnda, es niSnavs rom nedleulis gamosavlinoba
gaizarda.
masalebis gamoyenebaSi warmoSobili gadaxrebis aRsaricxavad, mmarTvelobiT aRricxvaSi gamoiyeneba _ “normatiuli danakargebis”, “zenormatiuli
danakargebis” da “zenormatiuli gamosavlianobis” aRmricxveli angariSebi.
es angariSebi mogeba-zaralis angariSiT ixureba.
1. CamoTvaleT masalebus moZraobis aRricxvis pirveladi dokumentebi.
2. ganmarteT masalebis transportirebis xarjebis ganawilebis meTodebi.
3. ras niSnavs masalebis Sefasebis saSualo Sewonili TviTRirebulebis
meTodi.
4. ras niSnavs masalebis Sefasebis meTodi FIFO
5. ras niSnavs masalebis SekveTis wertili.
6. ras udris SekveTis optimaluri moculoba.
7. ras udris maqsimaluri maragi.
8. ras niSnavs masalebis aRricxvis perioduli meTodi.
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amocanebi
amocana 1. kompania iyenebs masalebis Sefasebis saSualoSewonil meTods. kviris ganmavlobaSi maslis Sesyidvebsa da sawyobidan gacemas Semdegi saxe hqonda:
masalebis SeZena
warmoebaze gacema
orSabaTi _ 1400 kg sul 1 100 l
xuTSabaTi _ 1600 kg sul 1 500 l
samSabaTi _ 1600 kg
paraskevi _ 1400 kg
kviris dasawyisSi, masalis naSTi iyo 2 400 kg ( 1kg fasi 0,70 l).
samSabaTs gacemuli masalidan oTxSabaTs sawyobSi dabrunda 50 kg.
orSabaTs SeZenili masalidan 100 kg momwodebels daubrunda xuTSabaTs,.
kviris ganmavlobaSi SeZenil masalebze angariS-faqturebi jer ar ganaRddebula.
moTxovna 1. SeadgineT masalebis moZraobis cxrili, romelSic mocemuli iqneba kviris ganmavlobaSi maragebis cvlileba, erTi kilogramis Rirebuleba da saboloo maragis done;
2. masalis angariSze asaxeT kviris operaciebi da miuTiTeT mokorespodento angariSebis saxelebi.
amoxsna: 1. masalebis moZraoba
dro
raodenoba kg
1 kg fasi
Rirebuleba
saSulo Sewonili
TviTRirebuleba
0,70
sawyisi naSTi
2 400
0,70
1 680
orSabaTi _ SeZena
1 400
0,79
1 100
---------------------------------------------------------------------------------------------------------------------------------------naSTi
3 800
2 780
2780 : 3800 = 0,73
samSabaTi _ gacema
(1 600)
0,73
(1 168)
oTxSabaTi _ SeZena
50
0,73
35
--------------------------------------------------------------------------------------------------------------------------------------naSTi
2 250
1 647
1647 : 2250 = 0,73
xuTSabaTi _ gacema
(100 )
0,79
(79)
SeZena
1 600
0,94
1 500
-------------------------------------------------------------------------------------------------------------------------------------naSTi
3 750
3 068
3068 : 3750 = 0,82
paraskevi- gacema
(1 400)
0,82
(1 148)
-----------------------------------------------------------------------------------------------------------------------------------saboloo naSTi
2 350
1 920
1920 : 2350 = 0.82
2.
masalis angariSi
d
dRe
aRwera
lari
naSTi
1 680
orSabaTi
kreditori
1 100
oTxSabaTi
daumT.warmoeba
35
xuTSabaTi
kreditori
1 500
--------------------------------------------------------brunva
2 635
naSTi
1 920
k
dRe
aRwera
lari
samSabaTi daumT.warmoeba
1 168
xuTSabaTi kreditori
79
paraskevi daumT.warmoeba
1 148
---------------------------------------------------------brunva
2 395
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amocana 2. kompania ramdenime saxis produqts uSvebs, romelzec iyenebs X masalas. seqtembris
bolos X masalis maragi 3 400 kilograms Seadgenda. inventarizaciam aCvena, rom sawyobSi mxolod 3 300 kg masala iyo.
am masalis sawyisi naSTi Seadgenda 2 540 kg, 1kg fasi _ 3,0 l.
7 seqtembers momwodeblebisagan SeZenili iqna 1300 kg masala sul 4 160 larad.
24 seqtembers kidev SeiZines masalis axali partia 1200 kg, 1 564 larad.
7 seqtembers SeZenili masalebidan dawunebuli iqna 80 kg da daubrunes momwodeblebs..
sxva yvela darCenili masala aRricxulia rogorc warmoebis danaxarji.
moTxovna:
Tvis ganmavlobaSi momxdari operaciebi asaxeT masalebis angariSze raodenobrivad da
Tanxobrivad, mokorespodento angariSebis miTiTebiT. daxarjuli masalebis SefasebisaTvis
gamoiyeneba meTodi FIFO.
amoxsna:
masalebis angariSi
d
TariRi
k
aRwera
naSTi
(2540 kg * 3l)
lari
7 620
7.09
kreditorebi 4 160
(1300 kg * 3,2l)
24.09
kreditorebi 1 564
(1200 kg * 1,303)
------------------------------------------------brunva: 2500 kg
5 724
naSTi: 3300 kg
8 278
TariRi
aRwera
lari
7.09 (dabruneba) kreditorebi 256
(80kg*3,2)
danaklisi
130
100kg*1,303
daumTavrebeli warmoeba
4 680
( 1560kg*3l)
-------------------------------------------------------brunva:
1740 kg
5 066
damatebiTi gaangariSebebi:
naSTebis Sefaseba meTodiT FIFO:
(980 * 3 + 1220 kg * 3,2 + 1100 kg * 1,303 = 8 278 l )
2540 kg _ 1560 kg = 980 kg
1300 kg _ 80 kg = 1220 kg
amocana 3. erTi cali produqtis damxadebas 3 kg nedleuli sWirdeba. nedleulis normatiuli
danakargia 10%.
pirvel TveSi faqtiurad gamoSvebuli iqna 3000 cali produqti, razec daixarja nedleu
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li 8600 kg.. meore TveSic gamoSvebuli iqna 3050 cali produqti da daixarja 9200 kg nedleuli.
moTxovna: gamoTvaleT nedleulis zenormatiuli gadaxra pirvel da meore TveSi.
amoxsna:
pirvel TveSi faqtiurad daixarja 8600 kg., normiT, faqtiur gamoSvebaze SeeZloT daexarjaT: 3000 cali * 3kg = 9000 kg nedleuli.
gadaxra masalebis gamoyenebaSi = 8600 _ 9000 = - 400 kg aqedan normatiuli danakargia
10% anu 40 kg.
maSasadame, masalebis gamoyenebaSi adgili aqvs ekonomias anu zenormatiul Semosavals
360 kg.
meore TveSi _ faqtiurad daixarja 9200 kg nedleuli. normiT, produqciis faqtiur gamoSvebaze SeeZloT daexarjaT: 3050 * 3 kg = 9150 kg nedleuli.
gadaxra masalebis gamoyenebaSi = 9200 kg _ 9150 kg = + 50 kg. maSasadame, masalebis gamoyenebaSi moxda gadaxarjva 50 kg. aqedan normatiuli danakargia 10% anu 5kg, xolo zenormatiuli danakargia _ 45 kg nedleuli.
amocana 4. kompaniaSi gamoyenebuli masalis erTeulis Sesyidvis fasia 20 l. erTi SekveTis
ganTavsebas 100 l sWirdeba.. masalis erTeulis Senaxvis saSualo wliuro xarji misi fasis
5%-ia. weliwadSi aseTi masala saWiroa 46 000 erTeuli.
moTxovna: gamoTvaleT: 1. SekveTis optimaluri moculoba
2. maragis SekveTisa da Senaxvis mTliani wliuri xarji.
amoxsna
1.. SekveTis optimaluri moculoba ( S o m ) gamovTvaloT formuliT:
2 * 46000 * 100
S o m =
= 3 033 erTeuli
1
2. SekveTi ricxvi = 46 000 / 3033 = 15 -jer
SekveTis wliuri xarji = 15 * 100 l = 1500 l
Senaxvis xarjebi = 3033 / 2 * 1 l = 1515l
maragis mTliani xarji = 1500 + 1515 = 3015 l
( SeniSvna: maragis optimaluri moculobis dros, rogorc wesi maragis Senaxvisa da SekveTis ganTavsebis xarjebi erTmaneTis tolia. mocemul amocanaSi arsebuli mcire gansxvaveba
ricxvebis damrgvalebis Sedegia).
amocana 5. motanili informaciis safuZvelze gamoTvaleT maragis sami normaluri done da
CamoTvaleT SekveTis optimalur moculobaze moqmedi faqtorebi.
SekveTis optimaluri moculoba _ 3400 kg.
masalaze dRiuri maqsimaluri moTxovna _ 120 kg
masalis dRiuri minimaluri xarji _ 100 kg
mowodebis maqsimalur dReTa ricxvi _ 12 dRe
mowodebis minimalur dReTa ricxvi _ 10 dRe
amoxsna:
ganmeorebiTi SekveTis done = 120 kg * 12 dRe = 1440 kg
minimaluri maragi = 1440 _ 110 kg * 11 dRe = 1440 _ 1210 = 230 kg
maqsimaluri maragi = 1440 + 3400 _ (100 kg * 10 dRe) = 3840 kg
SekveTis optimalur moculobaze moqmedi faqtorebia: maragis erTeulis Senaxvis xarji,
SekveTis xarji, wliuri moTxovna masalaze, SekveTis sidideze damokidebuli savaWro SeRavaTebi.
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amocana 6. kompania ganixilavs nedleulis erT-erTi saxeobis Sesyidvis politikas.nedleuli
romelic Tanabrad gamoiyeneba mTeli wlis ganmavlobaSi ixarjeba erTi saxis produqciaze,
romelic weliwadSi 30 000 erTeuli mzaddeba. produqtis TiToeuli erTeuli Seicavs 0,8 kg
nedleuls. amasTan, nedleulis 20% warmoebis procesSi ikargeba.
nedleulze SekveTa SeiZleba ganxorcieldes 1200 kg-is proporciuli raodenobiT. nedleulis Rirebuleba damokidebulia SekveTis moculobaze Semdegnairad:
SekveTis moculoba
1 kg Rirebuleba
kg
l
1 200
1,50
2 400
1,20
3 600
1,00
4 800
0,95
6 000
0,95
SekveTis ganTavsebis da Sesrulebis Rirebulebaa 70 l, saidanac 40 l mudmivi danaxarjia,
romelzec SekveTebis raodenoba mocemul periodSi gavlenas ar moaxdens. maragis erTeulis Senaxvis saSualo danaxarji weliwadSi 2 laria, saidanac 1,20 lari maragis moculobis cvlilebis mixedviT icvleba moklevadian periodSi. nedleulis SekveTis cikli erTi
Tvea.
moTxovna: 1. axseniT mocemuli pirobebisaTvis Semdegi mniSvnelobebi: “cvladi danaxarjebi”,
“naxevradcvladi danaxarjebi” da “mudmivi danaxarjebi”.
2. gamoTvaleT SekveTis da maragis Senaxvis minimaluri danaxarjebi da urCieT kompaniis
xelmZRvanelobas, SekveTis romeli moculobis dros iqneba danaxarjebi minimaluri.
amoxsna: 1. cvladi danaxarjebia _ nedleulis Sesyidvis fasi, erTi SekveTis ganTavsebis _
30 l. da maragis erTeulis Senaxvis _ 1,20 l.
naxevradcvladi danaxarjebi _ aris SekveTis ganTavsebisa da maragis Senaxvis xarjebi.
mudmivi danaxarjebia _ SekveTis ganTavsebis RirebulebaSi 40l da maragis erTeulis Senaxvis wliur RirebulebaSi 0,80 lari.
2. nedleulze yovelwliuri moTxovna gamoiTvleba Semdegnairad:
30 000 cali * 0,8 kg * 1,25 = 30 000 kg
vinaidan, SekveTis danaxarjebidan 0,40 lari da maragis erTeuli Senaxvis xarjidan 0,80
lari mudmivi xarjebia, amitom ar warmoadgenen relevantur xarjebs SekveTis alternatiuli zomebisaTvis da gadawayvetilebis miRebis dros ar gaiTvaliswineba. ramdenadac, SekveTis Sesrulebis xarjebi mudmivi sidide araa, SekveTis optimaluri moculobis gamosaTvlelad maTematikur formulas ver gamoviyenebT. amitom gamoiyeneba gaangariSebis cxriluri
meTodi.
SekveTis
moculoba kg
1 200
2 400
3 600
4 800
6 000
wliuri
moTxovna kg
30 000
30 000
30 000
30 000
30 000
SekveTis wl.
danaxarji l
750 (25 * 30 l)
375 (12,5 * 30 l)
249 (8,3 * 30 l)
188 (6,25 * 30 l)
150 (5 * 30 l)
danaxarji masalis
Senaxvaze l
720 (600 kg * 1,2 l)
1 440 (1200 kg * 1,2 l)
2 160 (1800 kg * 1,2 l)
2 800 (2400 kg * 1,2 l)
3 600 (3000 kg * 1,2 l)
jamuri
danaxarji l
1 440
1 800
2 400
3 060
3 750
amrigad, danaxarjebi minimaluria SekveTis 1200 kg moculobisaTvis.
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pirdapiri SromiTi danaxarjebis
aRricxva
produqciis damzadebaze materialur danaxarjebTan erTad mniSvnelovania SromiTi danaxarjebi, romlebic agreTve Seitaneba produqciis TviTRirebulebaSi. amitom, aucilebeli xdeba SromiTi danaxarjebi damzadebul
produqcias an Sesrulebul samuSaoebs davukavSiroT.
am TavSi SeiswavliT Semdeg sakiTxebs:
* Sromis anazRaurebis formebs;
* SromiTi danaxarjebis dokumentacias;
* gansxvavebas ZiriTad, araZiriTad (damatebiT) da zednadeb xelfass Soris;
* SromiTi danaxarjebis aRricxvas;
* premiebis aRricxvas;
* muSaxelis denadobisa da Sromismwarmoeblurobis gamoTvlis meTodikas;
6.1. samuSao drois aRricxvis dokumentacia
SromiTi danaxarjebis gansazRvra saWiroa Sromis anazRaurebis gacemisaTvis, mogeba-zaralis angariSgebaSi SromiTi danaxarjebis CarTvisaTvis da
produqciis erTeulze SromiTi danaxarjebis mikuTvnebisaTvis. am miznebis
misaRwevad aucileblia arsebobdes informacia daxarjuli droisa da Sesrulebuli samuSaoebis Sesaxeb.
sawarmoo ciklis daskvniT dokuments SromiTi danaxarjebis uwyisi warmoadgens. mas ajameben da mTavari wignis angariSis monacemebs udareben.
SromiTi resursebis mimarT gamoyenebuli politika mniSvnelovania, radgan
es mTavari “aqtivia” nebismieri sawarmosaTvis, Tumca es “aqtivi” finansur angariSgebaSi ar Seitaneba.
Sromis anazRaurebis ciklis ti piuri funqciebia:
1. muSakTa daqiraveba
2. SromiTi urTierTobebis marTva
3. namuSevari droisa da Sesrulebuli samuSaoebis aRricxva
4. xelfasis aRricxva
5. xelfasis fondis ganawileba
6. xelfasis gacema.
xelfasi aris daxarjuli Sromis Rirebuleba fulad formaSi. anazRaurebis formebis mixedviT ganasxvaveben droiT da sanardo xelfass.
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droiTi xelfasi eZleva muSaks namuSevari droisaTvis, miuxedavad imisa,
ra Sedegia miRweuli. Tavis mxriv droiTi xelfasi SeiZleba iyos martivi saxis _ roca dadgenilia saaTobrivi anazRaurebis ganakveTi da kuTvnili xelfasi namuSevari saaTebis Sesabamisad gamoiTvleba. meore, premialuri droiTi
sistema _ roca drois ekonomiis SemTxvevaSi gaicema premia sawarmoSi miRebuli wesiT.
sanardo xelfasi muSaks eZleva Sesrulebuli samuSaos raodenobisa da
xarisxis mixedviT. am SemTxvevaSi sawarmoSi gegmaven anazRaurebis ganakveTs
produqciis an Sesrulebuli samuSaos erTeulze, daxarjuli drois miuxedavad. sawarmoebma SeiZleba gamoiyenon sanardo anazRaurebis sxvadasxva
sistema. kerZod, pirdapiri sanardo xelfasi _ romelic gulisxmobs rom
xelfasi gamoiTvleba gamoSvebuli produqciis raodenobis Sesabamisad. Tu
magaliTad, sawarmoSi erT cal produqtze dadgenilia 30 lari da TveSi muSa daamzadebs 100 cal aseT produqts, misi Tviuri xelfasi 3 000 lari iqneba. SeiZleba gamoyenebuli iqnas sanardo premialuri sistema, roca sawarmos
xalmZRvanelobas surs warmoebis zrdis stimulireba. am SemTxvevaSi premia
wesdeba produqciis gamoSvebis gegmis gadaWarbebisaTvis. arsebobs agreTve
Sromis anazRaurebis brigaduli sistema damTavrebuli samuSaosaTvis. es
sistema ufro xSirad mSeneblobaSi gamoiyeneba, roca xelmZRvaneloba brigadasTan debs xelSekrulebas, romelSic gaiTvaliswineba Sromis anazRaureba
garkveuli samuSaos mTliani SesrulebisaTvis. magaliTad, kar-fanjrebis Casma, eleqtrogayvaniloba da a.S.
amJamad, praqtikaSi gamoiyeneba droiTi da sanardo xelfasis garkvuli kombinacia, roca igegmeba Sromis anazRaureba produqciis erTeulze da premia
drois ekonomiisaTvis gaicema.
amrigad, gasacemi xelfasis gamosaTvlelad saWiroa saTanado monacebemi
namuSevari droisa da Sesrulebuli samuSaoebis Sesaxeb. SromiTi danaxarjebis Sesaxeb informaciis momzadebis mizniT, sawarmoebSi gamoiyeneba sxvadasxva dokumentebi. esenia: qronobaraTi, SekveTis saaRricxvo baraTi, individualuri gamomuSavebis baraTi, tabeli da sxva.
qronobaraTi aris dokumenti, romelSic aRniSnulia muSaxelis samuSaos
dawyebisa da damTavrebis dro. igi ivseba im mizniT, rom daangariSebuli iqnas momuSavis mier namuSevari jamuri dro. aseTi dokumentebi aris droiTi
xelfasis gaangariSebis safuZveli.
SekveTis saaRricxvo baraTi asaxavs konkretul samuSaoze daxarjul
dros. masSi mocemulia ra saxis samuSao Seasrula muSakma da ra raodenobis dro daxarja masze. SekveTis baraTebi sxvadasxva qarxnisaTvis SeiZleba
gansxvavebuli iyos gamosaSvebi produqciis xasiaTisa da warmoebis ti pis
gaTvaliswinebiT. mas SeiZleba erqvas _ baraTi gamomuSavebaze. SekveTis an
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gamomuSavebis baraTi Sedgeba brigadaze an erT momuSaveze.
im SemTxvevaSi, rodesac SekveTaze erTi saaRricxvo baraTi gaicema, xelfasis saerTo danaxarjebis gamoTvla ufro advilia, radgan SekveTaze momuSave
yvela piri mis mier daxarjul dros erT baraTSi wers.
im SemTxvevaSi, roca yovel momuSaveze erTi baraTi gaicema, advilia daxarjuli droisa da Sesrulebuli samuSaos Sedareba. masSi pasuxismgebeli
piris mier Caiwereba samuSaos dasaxeleba, dawyebis da damTavrebis dro. samuSaos Sesrulebaze dasaSvebi da faqtiuri dro. xels awers ostati an sxva
pasuxismgebeli piri. aseTi sistema Sromis mwarmoeblurobis ufro dawvrilebiTi analizis saSualebas iZleva, oRond ufro Zviri jdeba.
tabeli _ aris dokumenti imis Sesaxeb, rom momuSavem daxarja samuSao
dro. momsaxure personalze da damxmare muSebze yoveldRiurad an yovelkvireulad gaicema daswrebis tabeli, romelSic Tavad momuSave wers yvela informacias Sesrulebuli samuSaosa da daxarjuli drois Sesaxeb. xels awers
ostati. SekveTis saaRricxvo baraTisagan gansxvavebiT, daswrebis tabeli uzrunvelyofs srul Canawers imis Sesaxeb, Tu raze daxarja momuSavem samuSao
dRe an kvira. daswrebis tabelis nakli masSi mdgomareobs, rom Canawerebi unda
gakeTdes samuSao dRis an kviris bolos da ara im dros, rodesac samuSao daiwyo an damTavrda.
daswrebis tabeli iseTi zusti ar aris, rogorc SekveTis individualuri
baraTi, romelic dauyovnebliv unda dabrundes ofisSi garkveli samuSaos
damTavrebisTanave. daswrebis tabelis gamoyenebis SemTxvevaSi gamouyenebeli
samuSao dro SeiZleba arasrulad iqnas aRricxuli.
namuSevari drois aRsaricxavad SeiZleba gamoyenebuli iqnas dokumenturi
gaformebis raime sxva sistemac, rogorc xeliT, ise avtomaturi mricxvelebis
gamoyenebiT.
6.2. pirdapiri xelfasis aRricxva
produqciis TviTRirebulebis kalkulaciis miznebisaTvis identificirebuli unda iqnas pirdapiri da arapirdapiri xelfasi. agreTve, xelfasis ra
nawili unda CairTos produqciis TviTRirebulebaSi da ra nawili CaiTvleba
periodis xarjad, romelic mogeba-zaralis angariSidan Camoiwereba. unda ganisazRvros iseTi saxis anazRaurebis aRricxvis wesebi, rogoricaa mocdenebi,
danamatebi zenormatiuli samuSao droze, saxelmwifo dazRveva, premiebi da
dakavebebi.
pirdapiria iseTi xelfasi romelic miecema konkretul samuSaoze momuSave
muSas. amitom Sromis gawevisTanave cnobilia es xelfasi romeli saxis pro-
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duqciis (an Sesrulebuli samuSaos) TviTRirebulebas miekuTvnos. magaliTad,
kalatozis xelfasi, mkeravis xelfasi, sawarmoo xazze momuSavis xelfasi
warmoadgens pirdapir xelfass da pirdapir CairTveba produqciis TviTRirebulebaSi.
arapirdapiri xelfasi gaicema iseT samuSao droze, romelic konkretulad
arcerTi saxis produqciis damzadebaze ar ixarjeba. magaliTad, saeqsploatacio inJinris xelfasi. eqsploataciis inJineri muSaobs danadgarebze, romelTa meSveobiT mravali saxis produqcia mzaddeba, amitom inJinris xelfasi
produqciis TviTRirebulebaSi unda Sevides, magram, winaswar cnobili araa,
misi xelfasi konkretulad romeli saxis produqciis TviTRirebulebas miekuTvnos. amitom igi proporciuli wesiT ganawildeba produqciis saxeebs
Soris.
pirdapiri xelfasi aRiricxeba uSualod daumTavrebeli produqciis angariSis _ debetSi. arapirdapiri xelfasi ki Tvis bolomde sawarmoo zednadebi xarjebis angariSze aRiricxeba, xolo Tvis ganmavlobaSi, mikuTvnebis
ganakveTiT daumTavrebeli produqciis angariSis debets daewereba.
sawarmos mmarTveli personalis, kadrebis ganyofilebis, safinanso ganyofilebis, reklamis muSakTa xelfasebi arasawarmoo anu periodis xarjia da
mogeba-zaralis angariSze Camoiwereba.
magaliTi: SekveTili samuSaos Sesrulebas 20 saaTi sWirdeba. saaTobrivi anazRaureba
_ 6 laria. am samuSaos muSam faqtiurad Tu 21 saaTi moandoma, mewarmem mainc 126 lari (21 *
6) unda gadauxados. amitom samuSao drois kontrols didi mniSvneloba eniWeba.
am Tanxaze Sedgeba Semdegi buRaltruli muxli:
debeti _ daumTavrebeli produqcia _ 126 l
krediti _ gasacemi xelfasi _ 126 l
(finansuri aRricxvis nawilSi, daumTavrebeli produqciis angariSebis debetebidan amokrebili jami _ pirdapiri SromiTi xarjis sakontrolo angariSis
debetSi da gasacemi xelfasis sakontrolo angariSis _ kreditSi gadaitaneba. Tumca SeiZleba calkeuli saxis produqciisaTvis cal-calke gaixsnas pirdapiri masalis xarjis angariSebi).
zogjer, SeiZleba xelfasis saerTo Tanxis daricxva moxdes brigadis mier
Sesrulebul samuSaoze. aseT SemTxvevaSi xelfasi unda ganawildes brigadis
wevrebs Soris. amisaTvis unda arsebobdes informacia brigadis TiToeuli
wevris mier namuSevari saaTebis Sesaxeb. gamoiTvleba saSualo saaTobrivi
xelfasi da gamravldeba TiToeuli muSis mier namuSevar saaTebze.
magaliTi: brigadis mier Sesrulebul samuSaoze daricxulia xelfasi _ 11 350 lari. brigadaSi eqvsi wevria, romelTa namuSevari dro kviris ganmavlobasi Seadgens:
i. WilaZe -
CinCalaZe _ 39 sT
101
oniani _ 38 sT
zarnaZe _ 38 sT
ZnelaZe _ 38 sT
malaSxia _ 36 sT
oTaraSvili _ 38 sT
sul namuSevaria 227 kac/saaTi. gavanawiloT brigadis saerTo xelfasi mis wevrebs Soris.
jer gamovTvaloT xelfasi 1 saaTze = 11 350 / 227 = 50 l, romlis safuZvelze advilia
brigadis TiToeuli wevris kuTvnili xelfasis gansazRvra.
CinCalaZe _ 39 * 50 l = 1 950 l
zarnaZe _
38 * 50 l = 1 900 l
malaSxia _ 36 * 50 l = 1 800 l
oniani
_
38 * 50 l = 1 900 l
ZnelaZe _
38 * 50 l = 1 900 l
oTaraSvili _ 38 * 50 l = 1 900 l
------------------------------------------------11 350 l
roca brigadaSi sxvadasxva kvalifikaciis muSakebi arian, maSin saerTo xelfasi brigadis
wevrebs Soris sakvalifikacio koeficientebis gamoyenebiT unda ganawildes. gamoTvlebi
moxdeba Semdegnairad:
sakvalifikacio
xvedriTi
saaTebi koeficientebi namravli
wili
39
1,4
zarnaZe
38
1,2
45,6
0,1562
1772,87
malaSxia
36
1,0
36,0
0,1233
1399,45
oniani
38
1,5
ZnelaZe
38
1,6
38
-----------227
1,0
57,0
60,8
0,187
xelfasi
CinCalaZe
oTaraSvili
54,6
kuTvnili
0,1952
0,2082
38,0
0,1301
-----------292
2122,45
2215,52
2363,07
1476,64
------------11 350
namravli: 39 * 1,4 = 54,6; 38 * 1,2 = 45,6 da a.S.
xvedriTi wili: 54,6 / 292 = 0,187; 45,6 / 292 = 0,1562 da a.S.
kuTvnili xelfasi: 11 350 * 0,187 = 2122,45; 11 350 * 0,1562 = 1772,87 da a.S.
firma, garda xelfasisa eweva muSakTa daqiravebasTan dakavSirebul xarjebs, rogoricaa Senatanebi saxelmwifo sadazRvevo da sapensio fondebSi,
sakonkurso SerCeva da treningebi. daqiravebasTan dakavSirebuli xarjebi
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aRiricxeba rogorc sawarmoo zednadebi xarjebi, im nawiliT, romliTac isini miekuTvneba sawarmoo daniSnulebis muSebs. zogierTi xarjis mimarT SeiZleba ufro moxerxebuli iqnas rom aseTi danaxarjebis saSualo saaTobrivi
sidide miematos muSebze gasacemi xelfasis saaTobriv ganakveTs. Semdeg moxdeba maTi dakaveba muSakTa daricxuli xelfasidan.
6..3.
mocdenebis anazRaurebis aRricxva
mocdenebis qveS igulisxmeba gamouyenebli anu araproduqtiuli, magram
anazRaurebadi dro. es iseTi mocdenaa, romelic gamowveuli araa muSis mizeziT.
mocdenebi iwvevs produqciis gamoSvebis Semcirebas. amitom mniSvnelovania
mocdenebis warmomSobi mizezebis analizi, zusti Sefaseba da xelmZRvanelobisaTvis wardgena. dro, romelSic fuls ixdian, magram warmoebisaTvis gamoyenebuli ar iyo, organizaciisaTvis uqmad dakarguli droa da menejmentis
mxridan mkacr kontrols moiTxovs. kontrolis procedurebs xels uwyobs
samuSao drois aRricxvis dokmentacia_ tabelebi, mocdenis baraTi da samuSao drois aRricxvis sxva baraTebi, sadac zustad unda iyos dafiqsirebuli
mocdenis saaTebi da mizezebi.
mocdenebis analizis mizania daadginos, SeiZleboda Tu ara maTi Tavidan
acileba.
Tavidan acilebadi anu aRmofxvradi mocdenebis mizezebi SeiZleba iyos:
masalebis ukmarisoba, danadgarebis dazianeba, samuSaos araefeqturi dagegmva,
sawyobSi masalebis maragebis amowurva, produqciis teqnikuri maxasiaTeblebis amowurva, kadrebis gadamzadeba da a.S.
iseTi mocdenebis Rirebuleba, romlis Tavidan acileba SesaZlebeli iyo,
arc unda warmoSobiliyo. am danaxarebis CarTva produqciis TviTRirebulebaSi, mis gaumarTlebel zrdas gamoiwvevs. amitom, aRmofxvradi mocdenebis
danaxarjebi Camowerili unda iqnas mogeba-zaralis angariSidan da unda ganxorcieldes maTze dakvirveba, raTa momavalSi Tavidan iqnas acilebuli maTi
warmoqmna.
iseTi mocdenebi, romelTa Tavidan acileba SeuZlebeli iyo, sawarmos
mxridan arakontrolirebadia da amdenad, aucilebeli, gardauvali xarjia. es
SeiZleba iyos Sesvenebis an dasvenebis dro. mocdena gare faqtorebidan, rogoricaa produqciaze moTxovnis uecari da moulodneli dacema, gaficvebi
momwodebel sawarmoebSi da sxva.
is mocdenebi, romelTa Tavidan acileba SeuZlebelia, sawarmos mxridan
arakontrolirebadia. amitom, maTi Rirebuleba produqciis TviTRirebulebaSi
unda Sevides rogorc arapirdapiri xarji. da produqciis TiTRirebulebaSi
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103
CarTuli iqneba ganawilebis gziT. arasawarmoo personalis mixedviT arsebuli mocdenis Rirebuleba aRiricxeba rogorc periodis xarji da mogeba-zaralis angariSidan Camoiwereba.
magaliTi: davuSvaT 15 muSidan, kviraSi TiToeuli 40 saaTs muSaobs. mTliani 600 saaTis ganmavlobaSi damzadebuli unda iqnas 200 erTeuli produqti anu erTeulis warmoeba
xdeba 3 saaTis ganmavlobaSi.
realurad muSebma Tu 540 saaTi imuSaves da 180 cali produqti daamzades, miuxedavad amisa, mainc 600 saaTisaTvis gadauxdian. 60 saaTi warmoadgens mocdenas.
amrigad, roca saubaria mocdenebis anazRaurebaze, aucileblad igulisxmeba ara muSis mizeziT gamowveuli mocdenebi. mocdenili drois anazRaureba,
romlis Tavidan acileba SeuZlebeli iyo, Semdegnairad aRiricxeba:
debeti _ sawarmoo zednadebi xarjebi (saw. personaJisaTvis)
debeti _ saerTo-administraciuli xarjebi (danarCeni
personalisaTvis)
krediti _ gasacemi xelfasi
xolo, im mocdenis anazRaureba, romlis Tavidan acileba SeiZleboda, aRiricxeba
1.
debeti _ saerTo administraciuli xarji
krediti _ gasacemi xelfasi
2.
krediti _ saerTo-administraciuli xarjebi
polemika: saqarTveloSi mkvidrdeba mankieri praqtika imis Sesaxeb, rom kerZo seqtorSi dasaqmebul pesonals saxelmwifo kanonmdeblobiT gamocxadebuli dasvenebis dReebis mocdenebs ar unazRaureben, rac antikanonieri da antikonstituciuri qmedebaa.
6.4. zenormatiuli drois anazRaurebis
aRricxva
zenormatiuli dro is droa, romelic gamomuSavebulia dadgenili samuSao
drois zemoT da gazrdili ganakveTiT anazRaurdeb, romlis sidides TviT sawarmo adgens.. zenormatiuli samuSao dro SeiZleba warmoiSvas sami mizeziT:
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1. Seivsos samuSao procesSi warmoSobili mocdenili samuSao dro
2. Sesruldes damkveTis mier gazrdili sawarmoo programa
3. damkveTma Tu moiTxova SekveTis vadaze adre Sesruleba
warmoebis procesSi arasrulad gamomuSavebuli drois Sevsebis mizniT
daxarjuli zenormatiuli dro Tavidan acilebadi droa, amitom, Tu maT danamatebs pirdapir produqts an SekveTebs mivakuTvnebT, romlebic damzadebulia zedmeti saaTebis an Ramis cvlaSi muSaobis dros, maSin danaxarjebi am
produqciaze meti iqneba, vidre im produqtze, romelic Seqmnilia Cveulebrivi,
normaruli samuSao saaTebis ganmavlobaSi. amitom, aseTi zenormatiuli samuSao drois anazRaureba mogeba-zaralis angariSidan Camoiwereba.
xolo, is zenormatiuli samuSao saaTebi, romelic gamoiwvia damkveTis mier
SekveTis gazrdam, sawarmosaTvis warmoadgens gardauvals da misi anazRaureba
Seitaneba am produqciis TviTRirebulebaSi. oRond wanamati, ZiriTad anazRaurebaze, aRiricxeba zednadeb sawarmoo xarjebSi da Semdeg ganawilebis gziT
Seva yvela saxis produqciis TviTRirebulebaSi.
SemkveTis TxovniT SekveTis vadaze adre damTavrebisaTvis daxarjuli
zenormatiuli drois anazRaureba mTlianad miekuTvneba pirdapir xarjebs.
muSam kviris ganmavlobaSi 38 saaTi Cveulebriv samuSao droSi, xolo 10 saaTi zenormatiul droSi imuSava. aqedan, 3 saaTi gamoyenebuli iyo mocdenili drois Sesavsebad, danarCeni
dro ki gazrdili sawarmoo programis Sesasruleblad
.saaTobrivi xelfasi aris 9 lari. zenormtiuli dro nazRaurdeba erTnaxevari ganakveTiT.
mocemul situaciaSi xelfasis klasificireba Semdegnairad moxdeba:
* pirdapiri xelfasi = 38 sT * 9l + 7 sT * 9l = 342 l + 63 l = 405 l
* sawarmoo zednadebi (arapirdapiri) xelfasi = 7 sT * 4,5 l = 31,5 l
* periodis xarji = 3 sT * 13,5 l = 40,5 l
debeti _ daumTavrebeli warmoeba _ 405 l
debeti _ sawarmoo zednadebi xarjebi _ 30,5 l
debeti _ saerTo-administraciuli xarjebi _ 40,5 l
amrigad, mniSvnelovania rom, ganisazRvros xelfasis sxvadasxva Semadgenlebi da TviTRirebulebaze maTi mikuTvnebis mizniT ganisazRvros: pirdapir
unda miekuTvnos produqciis erTeulis TviTRirebulebas, unda ganawilddes
sxvadasxva saxis produqtebs Soris Tu periodis xarjebSi Camoiweros.
i. WilaZe -
6.5.
105
Svebulebis xelfasis aRricxva
miuxedavad Sromis anazRaurebis formebisa, xelfasi SeiZleba iyos ZiriTadi an damatebiTi. ZiriTadia xelfasi, romelic muSaks eZleva samuSaoze yofnis periodSi. damatebiTia xelfasi, romelic momuSaves eZleva im droisaTvis,
roca igi samuSaoze ar imyofeboda. aseTia, Svebulebis xelfasi.
saqarTvelos SromiTi kanonmdebloba iTvaliswinebs weliwadSi erTxel
muSaks mieces 24 dRiani fasiani Svebuleba, roca igi samuSaoze ar imyofeba.
am mizniT, muSebisaTvis ZiriTad xelfass emateba danamati Svebulebis xelfasisaTvis. es saSualebas iZleva muSas garantirebuli hqondes Svebulebis
anazRaureba.
magaliTad, Tu muSas saaTSi 6 lars uxdian da 40 saaTiani samuSao kviris
pirobebSi mas ekuTvnis xuTkviriani Svebuleba weliwadSi, maSin misi Svebulebis anazRaurebis Tanxa iqneba:
(40 sT * 6 l) * 5 kvira = 1 200 l
weliwadSi Tu muSa imuSavebs 2000 saaTs, maSin Svebulebis xelfasi erT
saaTze aris: 1 200 l / 2000 sT = 0,6 l. igi miemateba saaTobriv xelfass da
maSasadame, muSas yovel saaTSi daericxeba 6,6 laris odenobis xelfasi.
muSebis Svebulebis xelfasis aRricxvisadmi ori midgoma arsebobs:
1. roca Svebulebis gadaangariSebuli sidide miemateba ZiriTad xelfass.
Semdeg moxdeba misi dakaveba xelfasidan da paralelurad Seiqmneba Svebulebis xelfasis rezervi.
2. roca ar daemateba ZiriTad xelfass da pirdapir iqmneba Svebulebis
rezervi.
zemoT motanili gaangariSebis safuZvelze, SeiZleba Semdegi buRaltruli
muxlebis Sedges:
I midgoma:
1. debeti _ daumTavrebeli warmoeba _ 264 l (6,6 l * 40 sT)
( da an sawarmoo zednadebi xarjebi)
2. debeti _ gasacemi xelfasi _ 24 l ( 0,6 l * 40 sT )
krediti _ Svebulebis rezervi (3165) _ 24 l da a.S.
3.
mimdinare Svebulebis xelfasis daricxva SvebulebaSi muSis gasvlis
dros _ 1 200 l
debeti _ Svebulebis rezervi (3165) _ 1 200 l l
krediti _ gasacemi xelfasi _ 1 200 l
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Svebulebis rezervi SeiZleba aRiricxos angariSze _ (3165), an daricxuli valdebulebebis angariSebSi (3400) _ valdebulebebi sawarmos personalis winaSe
SvebulebisaTvis
II midgoma:
1. anaricxebi Svebulebis xelfasisaTvis _ 24 l
debeti _ daumTavrebeli warmoeba _ 24
( da an sawarmoo zednadebi xarjebi)
krediti _ valdebuleba sawarmos personalis winaSe
SvebulebisaTvis (3165) _ 24 l da a.S.
2. gasacemi Svebulebis xelfasis daricxva _ 1 200 l
debeti _ valdebuleba sawarmos personalis winaSe
SvebulebisaTvis _ 1 200 l
Svebulebis xelfasis Tanxis gamosaTvlelad, wina sami Tvis xelfasi jer
gaiyofa samze da Semdeg 30 dReze. miRebuli sidide gamravldeba Svebulebis
dReTa ricxvze (SabaTisa da kviris dReebis CaTvliT).
mmarTveli personalisaTvis Svebulebis xelfasisaTvis winaswari valdebulebebi ar warmoiSoba, radgan mmarTvelebi uSualod produqtis damzadebaze ar muSaoben da amdenad maTi SvebulebisaTvis Tanxebis winaswar
dagroveba saWiro araa. maTi Svebulebis anazRaureba Cveulebrivi xelfasis
saxiT aRiricxeba.
6.6. muSakTa materialuri waxalisebis
sistemebi
resursebis efeqturi gamoyeneba mogebis gadidebis erT-erTi mniSvnelovani mimarTulebaa. es mizani yvelaze ukeT maSinaa miRwevadi, roca dasaqmebuli
personali arsebuli resursebis ukeT gamoyenebiT dainteresebulia. saerTaSoriso praqtikaSi amJamad moqmedebs dasaqmebuli personalis materialuri
waxalisebis saxvadasxva meTodi, romelsac sawarmos xelmZRvaneloba profkavSirebTan SeTanxmebiT awesebs.
muSakTa materialuri waxalisebis mizniT gaicema premiebi, romelTa gaangariSeba SeiZleba sxvadasxva wesiT moxdes.
premiebis gacema warmoebis ZiriTad da damxmare muSaxelze, ganixileba
rogorc Cveulebrivi sawarmoo danaxarjebi da Seitaneba produqciis TviTRirebulebaSi. yvela danarCen personalze gadaxdili premia warmoadgens perio-
i. WilaZe -
107
dis xarjs da mogeba-zaralis angariSidan Camoiwereba.
muSaxelis nebismieri premialuri ( anu wamaxalisebeli ) sistema unda akmayofilebdes Semdeg moTxovnebs:
* winaswari konsultaciebiT unda iyos SeTanxmebuli TanamSromlebsa
da damqiraveblebs Soris
* mWidrod iyos dakavSirebuli muSakis ZalisxmevasTan;
* iyos gasagebi da samarTavad martivi;
* saSualo muSisTvisac iyos sargeblis momtani.
premiebi SeiZleba gacemul iqnas:L
1. drois ekonomiisaTvis
2. sawarmoo programis srulad an gadaWarbebiT SesrulebisaTvis
3. damatebul RirebulebaSi SeTanxmebuli wilis mixedviT
cnobilia drois ekonomiisaTvis premiis gamoTvlis ori sistema: halseis
da rouanis.
halseis sistemiT, momuSave premias iRebs namuSevari drois ekonomiis
50%-s ZiriTadi anazRaurebis safuZvelze.
premia = [(daSvebul dros _ faqtiuri dro)] : 2 * saaTobrivi tarifi
magaliTi:
muSis ZiriTadi saaTobrivi xelfasi
- 10 l
1 cal produqtze daSvebuli normatiuli dro
1 cal produqtze faqtiurad daxarjuli dro
- 1 sT
- 45 wT anu 0,75 sT
gamoviangariSoT xelfasi da premia.
drois ekonomia 1 calze = 60 _ 45 = 15 wT
ZiriTadi xelfasi = 45 wT * 10 : 60 = 45 wT * 0,17 l = 7,65 l
premia = 15 : 2 * 10 : 60 = 7,5 wT * 0,17 l = 1,27
--------------------------sul
8,92 l
Tvalsazrisi: Tu muSa erT cal produqts 1 saaTs moandomebda, maSin premias ar miiRebda
magram, xelfasi iqneboda 1 sT * 10 l = 10 l. maSasadame, halseis sistema ar iZleva stimuls
drois ekonomiisaTvis. oRond, SeiZleba vivaraudoT, rom gamoTavisuflebul dros muSa kulturul da sulier sikeTeebs iZens an sxva samuSaos asrulebs.
108
i. WilaZe
-
rouanis sistemiT, premialuri anazRaureba efuZneba daxarjuli drois dasaSveb drosTan fardobis koeficients.
premia = daxarjuli dro / dasaSvebi dro * dazogili dro * satarifo ganakveTi
magaliTi:
ZiriTadi xelfasi = 45 wT * 0,17 l = 7,65 l
premia = 45 wT : 60 wT * 15 wT * 0,17 l = 1,91
---------------------------sul
9,56 l
axla gaangariSebebi gavakeToT, roca faqtiuri dro aris 20 wuTi.
am SemTxvevaSi drois ekonomia yovel erT cal produqtze
40 wT iqneba da Semdeg suraTs
miviRebT:
halseis meTodiT:
premia = (60 _ 20) : 2 * 10 l : 60 = 20 wT * 0,17 l = 3,4 l
ZiriTadi xelfasi = 20 wT * 10 : 60 = 20 wT * 0,17 l = 3,4 l
----------6,8 l
rouanis meTodiT:
premia = 20 wT : 60 wT * 40 wT * 0,17 l = 2,44 l
ZiriTadi xelfasi = 20 wT * 0,17 l = 3,4 l
-----------------------------sul
5,84 l
maSasadame, drois ekonomia rac metia, muSa miT nakleb saerTo anazRaurebas iRebs orive meTodis dros. amdenad, es sistemebi mwaremoeblurobis
amaRlebaSi muSebs ver daaintresebs.
Tvalsazrisi: Cveni azriT, ufro samarTliani iqneba, halseis da rouanis meTodebi gamoyenebuli iqnas maSin, roca muSebs xelfasi eZlevaT gamoSvebuli produqciis raodenobis
mixedviT, xolo premia miecemaT drois ekonomiisaTvis.
i. WilaZe -
109
premiis gadaxda sawarmoo programis gadaWarbebis yoveli procentisaTvis,
muSebis ufro met dainteresebas iwvevs. sawarmoSi SeiZleba dawesdes, rom
premia gaicema sawarmoo gegmis gadaWarbebis yoveli procentisaTvis, saaTobrivi anazRaurebis 50% - is odenobiT.
magaliTi: davuSvaT muSam kviraSi 40 sT imuSava. saaTobrivi xelfasia 10 l. gegmiT unda
gamoeSva 120 cali produqti da faqtiurad 145 cali daamzada. premiis koeficienti vTqvaT
dadgenilia gegmis yoveli procentiT gadaWarbebisaTvis _ 0,5.
pasuxi: kviris ZiriTadi xelfasi iqmena 40 sT * 10 l = 400 l
premia _ vinaidan gegma Sesrulebulia 121%-iT (145 cali * 100% : 120 cali),
iqneba:
21 * 0,5 * 10 l = 1,05 l/sT.
premia iqneba 40 sT*1,05 = 42 lari.
zogjer saWiroa jgufuri materialuri waxaliseba. aseT SemTxvevaSi saWiroa Semdegi procedurebi:
* produqciis gamoSvebis gadaWarbebis koeficientis dadgena, risTvisac
gadaxra produqciis faqtiur da normatiul raodenobas Soris unda Seefardos normatiul raodnobas.
* saerTo premialuri tarifis gamoTvla
* premiis saerTo Tanxis gamoTvla
* brigadis wevrebis premiebis gamoTvla
magaliTi: mocemulia brigadis muSaobis erTi kviris informacia
namuSevari
produqcia
dro sT
calebSi
orSabaTi
95
24 200
samSabaTi
90
22 100
oTxSabaTi
89
21 000
xuTSabaTi
98
25 000
paraskevi
88
20 400
-----------------------------------------------------------------------------------jami
460
112 700
mocemul brigadaSi 6 momuSave muSaobs. roca brigadis mier erT saaTSi gamoSvebuli
produqcia 200 cals gadaaWarbebs, TiToeul momuSaves eZleva premia ZiriTad saaTobriv
xelfasze damatebis saxiT. standartuli saaTobrivi ganakveTia 5 l.
gaviangariSoT: 1. premialuri tarifi da premiis saerTo Tanxa kviris ganmavlobaSi.
2. gaviangariSoT giorgisaTvis gadasaxdeli saerTo Tanxa, romelmac kviraSi 45 saaTi
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gamoimuSava da eZleva 3 lari saaTSi. agreTve daviTis kuTvnili saerTo Tanxa, romelmac
imuSava 40 saaTi da saaTobrivi ganakveTia 4,5 l.
amoxsna:
1.
normatiuli gamoSveba = 460 sT * 200 cali = 92 000 cali
faqtiuri gamoSveba kviris ganmavlobaSi _ 112 700 cali
premialuri tarifi = (20 700 : 92 000) * 0,5 * 5 l = 0,56 lari saaTSi
premiis saerTo Tanxa = 460 sT * 0,56 l = 257,6 l
Semdeg gamoiTvleba brigadis TiToeuli wevris xelfasi.
2.
giorgi (l).
ZiriTadi xelfasi
premia
daviTi (l)
45 sT * 3l = 135 l
45 sT * 0,56 l = 25,2 l
40 sT * 4,5 l = 180 l
40 sT * 0,56 l = 22,4 l
-----------------------------------------------------------------------------------------------------------------------saerTo Tanxa
160,2 l
202,4 l
analogiurad gamoiTvleba xelfasi da premia brigadis yvela wevrisaTvis.
saerTaSoriso praqtikaSi premiis gamoTvlis kidev erTi xerxia miRebuli.
esaa “wili damatebul RirebulebaSi”.
am meTodis dros, sawarmoSi xdeba SeTanxmeba damatebul RirebulebaSi
muSakTa anazRaurebis 40%-ani wilis Sesaxeb. Tu aRmoCnda rom, momuSaveebze
gacemuli xelfasis saerTo Tanxa damatebul RirebulebaSi dadgenil wilze
naklebia, maSin sxvaobis sididis toli Tanxis farglebSi gaicema premia. damatebuli Rirebuleba aris sxvaoba Semosavalsa da materialur danaxarjebs
Soris.
davuSvaT arsebobs Semdegi infor,acia:
_
materialuri danaxarjebi
_ ( 20 000 l)
damatebuli Rirebuleba
55 000 l
35 000 l
35 000-is 40%=14 000 lars
Tu gacemuli xelfasi 10 000 lari aRmoCnda. maSin momuSaveebze damatebiT unda gaices
premia 4 000 lari (14 000 l _ 10 000 l).
premiebis gacemis yvelaze gavrcelebuli meTodia dajildoeba namuSevari drois ekonomiisa da Sesrulebuli samuSaoebis gegmis Sesrulebis mixedviT, erTdroulad. premirebis meTodebze gavlenas axdens yoveli mocemuli
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sawarmos teqnikuri da teqnlogiuri Taviseburebebi. amitom, mesakuTreebi
da momuSaveebi urTierTSeTanxmebis safuZvelze iReben gadawyvetilebas premirebis sistemis Sesaxeb. mTavaria premirebis sistemam momuSaveebi sawarmos
maRal safinanso-ekonomikuri Sedegebis miRwevaSi daainteresos.
6.7. samuSao Zalis denadoba
samuSao Zalis denadoba aris sawarmoSi samuSaodan gaTavisuflebuli momuSaveebis raodenobis Sefardeba dasaqmebulTa saSualo raodenobasTan.
samuSao Zalis denadoba gaiangariSeba Semdegi formuliT:
gaTavisuflebulTa raodenoba, romlebic unda Seicvalon
d =
X 100
saerTo dasaqmebulTa saSualo raodenoba
samuSao Zalis denadobis maCvenebeli Seiswavleba wina wlebTan SedarebiT dinamikaSi. igi SeiZleba SevudaroT agreTve saSualo dargobriv maCvenebels. es Sedarebebi saSualebas iZleva ganisazRvros ramdenad misaRebia
sawarmoSi arsebuli samuSao Zalis denadobis done.
kadrebis ganyofilebis mTavari mizania samuSao Zalis denadobis minimizacia, radgan muSaxelis xSiri cvla iwvevs Semdegi saxis danaxarjebs:
* danaxarji gaTavisuflebaze _ aucilebeli dokumentebis gaformebisa
da samuSao ritmis SesaZlo darRvevis CaTvliT. gansakuTrebiT maSin, Tu momuSavis dauyovnebliv Secvla SeuZlebelia.
* danaxarji momuSaveebis daqiravebaze, romlic moicavs gancxadebis gamoqveynebis, reklamis, kandidatis SerCevis da samuSaoze gaformebis xarjebs.
aq SeiZleba Sediodes saagentoebze gadaxdili honoraric.
* danaxarji swavlebasa da gadamzadebaze _ produqtiulobis SesaZlo
Semcireba swavlebis periodSi da muSaobis xarisxis gauareseba, sanam axali
TanamSromlebi saWiro kvalifikacias miaRweven.
* darCenili personalis dabali moraluri ganwyobileba, rasac mivyavarT
gacdenebis matebasTan da gauaresebul produqtiulobasTan, radgan isini mo
uclelebi arian da axali wevrebis swavlebiT damatebiT itvirTebian.
samuSao Zalis denadobis kontrolisaTvis kadrebis ganyofileba awarmoebs Canawerebs, romelTa analizs akeTebs Semdegi parametrebis mixedviT:
* piradi monacemebi, rogoricaa sqesi, asaki, ganaTleba da a.S.
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* ganyofileba an saamqro, romelSic muSaki muSaobda;
* mocemul kompaniaSi muSaobis staJi;
* samuSaodan wasvlis mizezebi.
analizis dros mniSvnelovania samuSaodan wasvlis mizezebis gamovlena.
erTmaneTisagan unda gamoiyos SemTxvevebi, rodesac SesaZlebeli iyo daTxovnis Tavidan acileba da is SemTxvevebi, rodesac es gardauvali iyo. aseTi
analizi xelmZRvanelobas SesaZleblobas aZlevs daadginos is mizezebi, Tu
ratom toveben adamianebi samsaxurs da momavlisaTvis gaataros Sesabamisi
RonisZiebebi samuSao Zalis denadobis SemcirebisaTvis.
samsaxuridan TanamSromelTa wasvlis mizezebi, romelTa Tavidan acileba
SesaZlebelia:
* Sromis dabali anazRaureba
* cudi samuSao pirobebi
* swavlebis arasakmarisi SesaZlebloba
* karieraSi winsvlis uperspeqtivoba.
samuSaodan TanamSromelTa wasvlis gardauvali mizezebia:
* pensiaze gasvla
* avadmyofoba an gardacvaleba
* ojaxuri pirobebi (mag. fexmZimoba)
* sacxovrebeli adgilis Secvla
amrigad, efeqturi xelmZRvaneloba amuSavebs da ikvlevs saTanado informacias, raTa samuSao Zalis denadoba SeZlebisdagvarad Seamciros.
6.8. Sromis efeqtianoba
da mwarmoebluroba
mewarme dainteresebulia rac SeiZleba maRali mwarmoeblurobiT gamoiyenos daqiravebuli Sroma. am mizniT periodulad xdeba faqtiuri Sromisnayofierebis gegmurTan Sedareba.
Sromisnayofierebis (anu Sromismwarmoeblurobis) maCvenebeli ori meTodiT SeiZleba gamoiTvalos:
1. prduqciis erTeulze daxarjuli droiT an
2. drois erTeulSi gamoSvebuli produqciis raodenobiT
Sromisnayofierebis (Sromism warmoeblurobis) koeficienti ki aris faqtiuri Sromisnayofierebis maCveneblis fardoba gegmur maCvenebelTan. igi
gviCvenebs Sromis mwarmeblurobis gegmis Sesrulebis mdgomareobas.
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produqciis erTeulze daxarjuli dro rac ufro naklebia dagegmilTan
SedarebiT, miT ufro efeqtianadaa Sroma gamoyenebuli.
piriqiT, rac metia drois erTeulSi gamoSvebuli produqciis raodenoba
dagegmlTan SedarebiT, miT ufro efeqturadaa Sroma gamoyenebuli.
erT saaTSi gamosaSvebi produqciis raodenobas ~normatiul saaTs” uwodeben.
Sromis mwarmoeblurobis koeficientis gaangariSeba orive meTodiT ganvixiloT Semdeg magaliTze.
normatiuli dasaSvebi dro produqciis erTeulze
_ 40 wT
faqtiurad gamoSvebuli produqciis raodenoba
_ 900 cali
faqtiurad daxarjuli dro
normativiT gaTvaliswinebuli dro
_ 570 sT
_ 560 sT
gamoviangriSoT Sromismwarmoeblurobis koeficienti orive meTodiT.
I. drois erTeulSi gamoSvebuli produqciis raodenobis mixedviT, romelic
gamoiTvleba Semdegnairad:
produqciis faqtiuri gamoSveba
faqtiuri gamoSveba normatiuli drois dacvis
SemTxvevaSi
sawarmoSi, 1 cali produqtis damzadebaze normiT daSvebuli dro _ 40 wT
rom daexarjaT, maSin faqtiurad namuSevar 570 saaTSi gamoSvebuli iqneboda 855
cali produqti ( 570 sT : 40 / 60 ).
maSasadame, Sromis mwarmoeblurobis koeficienti =
= 900 : 855 = 1,053 anu 105,3%
radgan koeficienti erTs aRemateba, es niSnavs, rom Sroma ufro efeqturadaa gamoyenebuli, vidre dagegmili iyo.
II. Sromis mwarmoeblurobis koeficientis gamoTvla produqciis erTeulze daxarjuli drois moxedviT:
faqtiurad gmoSvebul produqciaze gadaangariSebuli
normatiuli dro
faqtiurad daxarjuli mTliani dro
jer gadaviangariSoT, faqtiurad gamoSvebul produqcias ramdeni normatiuli dro dasWirdeboda:
900 cali * 40/60sT = 600 sT
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maSasadame, Sromis mwarmoeblurobis koeficienti =
= 600 sT : 570 sT = 1,053 anu 105,3%
igive mizans SeiZleba mivaRwioT ufro martivad, Sromis mwarmoeblurobis
faqtiuri da gegmuri maCveneblebis fardobiT.
gegmuri Sromismwarmoebluroba = 1,5 cali saaTSi
faqtiuri Sromismwarmoebluroba = 900 cali : 570 sT = 1,58 cali/sT
Sromismwarmoeblurobis koeficienti = 1,58 : 1.5 = 1.053 anu 105,3%
Sromismwarmoeblurobis ganxiluli maCvenebeli aris kerZo maCvenebeli, romelic calkeuli saxis produqciis mixedviT gamoiTvleba da didi analizuri
mniSvneloba aqvs. maRali Sromisnayofiereba yvela kompaniisaTvis xelsayrelia da misi zrdis SesaZleblobebis gamovlena menejmentis erT-erTi seriozuli mimarTulebaa.
1. CamoTvaleT samuSao drois aRricxvis dokumentacia.
2. romelia pirdapiri xelfasi.
3. rodis Seitaneba mocdenebis anazRaureba produqciis
TviTRirebulebaSi
4. zenormatiuli drois anazRaureba rodis Camoiwereba mogeba-zaralis
angariSze.
5. rogor gamoiTvleba Svebulebis xelfasi.
6. CamoTvaleT muSakTaA premirebis sistemebi.
7. rogor gamoiTvleba samuSao Zalis denadoba.
8. rogor gamoiTvleba Sromis mwarmoebluroba.
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a m o c a n e b i
amocana 1. ori muSis Sesaxeb mocemulia erTi kviris informacia:
I muSa
II muSa
namuSevari saaTebi
45
42
saaTobrivi ganakveTi (l)
4,0
4,50
damzadebuli produqcia calebSi
450
504
normirebuli dro 1 cal produqtze
10 wT
10 wT
xelfasi 1 cal produqtze
(4l : 60 wT) * 10 wT=
= 0,67 l
(4,5l : 60wT) * 10 wT =
= 0,75 l
moTxovna: gamoTvaleT droiTi da sanardo xelfasi
amoxsna:
droiTi xelfasi: I muSis
II muSis _
sanardo xelfasi I muSis
II muSis
_
_ 45 sT * 4 l =180 l
42 sT * 4,5 l = 189 l
_ 450 cali * 0,67 l = 301,5 l
504 cali * 0,75 l = 378 l
komentari: sanardo xelfasi imitom aRemateba droiT xelfass, rom muSebma yovel erT
cal produqtze drois ekonomias miaRwies, risTvisac maT premiac ekuTvniT.
amocana 2. muSakTa ZiriTadi saaTobrivi ganakveTia
samuSaosTvis daSvebuli dro
samuSaoze faqtiurad daxarjuli dro
6 l
2 sT
1,6 sT
moTxovna: gamoTvaleT ZiriTadi xelfasi da premia halseis da rouanis meTodebiT.
amoxsna: halseis sistemiT
ZiriTadi xelfasi = 6 l * 1,6 sT =9,6 l
2 sT _ 1,6 sT
premia = -------------------------- X 6 l = 1,2 l
2
mTliani anazRaureba = 9,6 + 1,2 = 10,8 l
rouanis sistemiT
ZiriTadi xelfasi = 6 l * 1,6 sT = 9,6 l
1,6 sT
premia = -------------- * 0,4 sT * 6 l = 1,92 l
2 sT
mTliani anazRaureba = 9,6 + 1,92 = 11,52
amocana 3. samSeneblo firmam 30 mSenebeli muSa daiqirava oTxi kviris xangrZliobiT. saaTSi
uxdian 12 lars, 38 saaTiani samuSao kvirisaTvis.
muSebis mier faqtiurad gamomuSavebuli iqna 4650 sT. ZiriTadi saqmianobidan gamomdinare,
kidev gamomuSavebuli iqna ramdenime zenormatiuli saaTi, romelzec 40%-iani danamati gadaixdeba. samSeneblo muSebis drois 60 sT daregistrirda rogorc mocdena.
moTxovna: moaxdineT asanazRaurebeli xelfasis gaangariSebebi da Canawerebi danaxarjebis
aRricxvis JurnalSi, mocemuli periodisaTvis.
amoxsna: jer gamoiTvleba samuSao saaTebi.
ZiriTadi normatiuli dro = 38 sT * 4 kvira * 30 muSa = 4560 sT
zenormatiuli dro = 4650 sT _ 4560 sT = 90 sT
produqtiuli dro = 4650 sT _ 60 sT = 4590 sT
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ZiriTadi xelfasi = 4650 sT * 12 l = 55 800 l _ (60 sT * 12 l ) = 55 080 l
wanamati zenormatiul droze = 90 sT * 12-is 40% = 90 sT * 4,8 l = 432 l
mocdenis anazRaureba = 60 sT * 12 l = 720 l
---------------------------------------------------------------------amrigad, daqviTvamde daricxuli xelfasi aris 56 232 l
Canawaerebi danaxarjebis aRricxvis JurnalSi:
debeti _ DdaumTavrebeli warmoeba _ 55 080 l
debeti _ sawarmoo zednadebi xarjebi _ 1152 l (432 l+ 720 l)
amocana 4. fabrikis damuSavebis saamqros saangariSgebo TvisaTvis aqvs Semdegi monacemebi:
ZiriTadi muSebi
samuSaoze yofnis dro
(zenormatiulis CaTvliT)
produqtiuli dro
mocdenebi
zenormatiuli dro
ZiriTadi saaTobrivi ganakveTi
jgufuri premiebi
momuSaveTa sadazRvevo Senatanebi
damxmare muSebi
2 200 sT
1 100 sT
2 100 sT
100 sT
90 sT
6 l
1 400 l
670 l
1 080 sT
20 sT
50 sT
4 l
900 l
320 l
zenormatiuli samuSao dro anazRaurdeba 1,5 ganakveTiT. amasTan, rogorc ZiriTadi, ise
damxmare muSebis zenormatiuli drois 40% daxrjuli iqna, raTa Sesrulebuliyo SemkveTis
mier gazrdili SekveTebi.
moTxovna: gaiangariSeT ZiriTadi da damxmare muSebisaTvis daricxuli xelfasi gamoqviTamde da moaxdineT buRaltruli gatarebebi.
amoxsna: daricxuli xelfasis gaangariSeba
ZiriTad muSebze
damxmare muSebze
samuSaoze yofnis saaTebSi
2200 sT * 6 l =13 200 l
1100 sT * 4 l = 4 400l
premia (wanamati) zenormatiul
saaTebze
90 sT * 3 l = 270 l
50 sT * 2 = 100 l
jgufuri premiebi
1 400 l
900 l
---------------------------------------------------------------------------------------------------------------------------------sul daricxulia
14 870 l
5 400 l
xelfasis analizi (klasificireba)
pirdapiri xelfasi arapirdapiri xelfasi
arasawarmoo
(saw. zednad. xarji)
zednadebi xarji
produqtiuli dro:
ZiriTadi muSebi _ 2100 sT*6l=12600 l
damxmare muSebi
1080 sT * 4 l=4 320 l
premia (wanamati)
zenormatiul dro:ze
ZiriTad muSebze
270-is 40% = 108 l
270 _ 108=162 l
damxmare muSebze
100-is 40% = 40 l
100 _ 40 = 60 l
mocdenebi;
ZiriTad muSebze
100 sT * 6 l = 600 l
damxmare muSebze
20 sT * 4 l = 80 l
jgufuri premia
ZiriTad muSebze
1 400 l
damxmare muSebze
900 l
----------------------------------------------------------------------------------------------------------------------------------jami
12 600 l
7 448 l
222 l
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debeti _ daumTavrebeli warmoeba _ 12 600 l
debeti _ sawarmoo zednadebi xarjebi _ 7 448 l
debeti _ saerTo-administrciuli xarjebi _ 222 l
amocana 5. sawarmoSi saSualod 62 muSaa dasaqmebuli. mimdinare TveSi samuSao Tormetma muSam datova, romlebic axali TanamSromlebiT Seicvala. saaTobrivi xelfasia 10 l.
sawarmoSi moqmedebs premialuri anazRaurebis sistema, romlis Tanaxmad, Sromis mwarmoeblurobis 100%-ze gadaWarbebis yoveli procentisaTvis gaicema premia xelfasis 0,5 koeficientiT.
mimdinare TveSi sawarmoSi gamoSvebuli iqna erTi saxis produqti 30 000 cali, razec 9 500
sT daixarja. “normatiuli saaTi” Seadgens 3 cal produqts erT saaTSi.
moTxovna: 1. gamoTvaleT samuSao Zalis denadobis koeficienti da daasaxeleT muSaxelis
denadobis mizezebi da masTan dakavSirebuli danaxarjebis Semcirebis RonisZiebebi.
2. gamoTvaleT premialuri danamati saaTobriv xelfasze da gadaxra pirdapir SromiT
danaxarjebSi.
amoxsna: 1. samuSao Zalis denadobis koeficienti = 12 : 62 * 100% = 19,3%
samuSao Zalis denadobis mizezebi SeiZleba iyos: Tanamdebobrivi winsvla sawarmos
SigniT an gareT; piradi mizezebi (sacxovrebeli adgilis gamocvla, pensiaze gasvla, fexmZimoba); xelfasis doniT an samuSao pirobebiT ukmayofileba.
samuSao Zalis denedobasTan dakavSrebiT SeiZleba warmoiSvas Semdegi saxis danaxarjebi: dokumentaciis gaformebis, axali TanamSromlebis SerCevis, swavlebis , gadamzadebis,
reklamis da dabali xarisxis muSaobis gamo.
samuSao Zalis denadobisa da masTan dakavSirebuli danaxarjebis Semcireba SesaZlebelia, roca SromiTi pirobebi da xelfasi Sesadarisia sxva firmebis analogiur maCveneblebTan; roca uzrunvelyofilia personalis saTanado momzadeba da swavleba; gaTviliswinebulia Tanamdebobebze winsvlis SesaZlebloba.
2.
Sromis mwarmoeblurobis gegmis Sesruleba = dasaSvebi dro / faqtiuri dro =
= (30 000 cali : 3 cali ) / 9500 sT * 100% = 105,3%
aqedan gamomdinare, saaTobrivi premia = 10 l * (5,3 * 0.5) : 100% = 0,265 l
maSasadame, mimdinare TveSi saaTobrivi anazRaureba = 10 l + 0,265 l = 10,265 l
normatiuli SromiTi danaxarjebi = 10 000 sT * 10 l = 100 000 l
faqtiuri SromiTi danaxarjebi = 9 500 sT * 10,265 l = 97 517,5 l
maSasadame gadaxra 2482,5 l sawarmosaTvis xelsayreli gadaxraa.
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Tavi 7.
-
zednadebi xarjebis aRricxva
produqciis erTeulis TviTRirebuleba, rogorc cnobilia, moicavs pirdapir da arapirdapir danaxarjebs. wina TavebSi ukve ganxilul iqna pirdapiri
danaxarjebi, romlebic pirdapir dakavSirebuli arian produqciis an momsaxureobis konkretul erTeulTan. arapirdapiri danaxarjebi ki ganawilebis
gziT Sedian produqciis TviTRirebulebaSi.
am TavSi SeiswavliT:
* sawarmoo zednadebi xarjebis ganawilebis procesis aRwerasa da dasabuTebas;
* zednadebi xarjebis ganawilebis safexurebs;
* ganmeorebiTi ganawilebis meTodis gamoyenebiT momsaxurebis centrebis
danaxarjebis gadanawilebas;
* sawarmoo zednadebi xarjebis mikuTvnebis metobisa da danaklisis warmoqmnis mizezebsa da aRricxvis meTodikas.
7.1. zednadebi xarjebis klasifikacia
zednadebi xarjebi warmoebis momsaxurebisa da marTvis xarjebia. ekonomikuri Sinaarsis mixedviT erTmaneTisagan ganasxvaveben sawarmoo da arasawarmoo zednadeb xarjebs.
funqciuri daniSnulebis mixedviT gamoiyofa sawarmoo, relizaciis da administraciuli zednadebi xarjebi.
sawarmoo zednadebi xarjebi uSualod produqciis warmoebis momsaxurebis
da marTvis xarjebia. mas miekuTvneba:
a. arapirdapiri SromiTi xarjebi, rogoricaa:
_ sawarmoo mowyobilobebis momvleli muSebis xelfasi
_ saamqros ufrosebis xelfasi
_ saamqros medpersonalis xelfasi
_ saamqros usafrTxoebis muSakTa xelfasi
b. sawarmoo Senobis movlis xarjebi
_ sawarmoo Senobis cveTis xarji
_ sawarmoo Senobis dazRveva
_ sawarmoo Senobisa da miwis gadasaxadi
_ sawarmoo Senobis gaTbobis, ganaTebis, remontis xarjebi.
g. sawarmoo manqana-danadgarebis movlis xarjebi
_ mowyobilobebis cveTa
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_ mowyobilobebis dazRvevis xarji
_ mowyobilobebis remontis materialuri xarjebi
_ moxmarebuli saTadarigo nawilebis, sacxi da sapoxi masalebis
xarji.
g. normatiuli aqtebis moTxovnaTa dakmayofilebisaTvis gaweuli
xarjebi.
_ ekologiuri da Sromis usafrTxoebis xarjebi
_ fekaluri wylebisa da gamonabolqvi airebis gawmendis xarjebi.
calkeuli saxis produqciis TviTRirebulebaze mikuTvnebis wesis mixedviT,
zednadebi xarjebi arapirdapiri xarjebia.
danaxarjTa saxeebis mixedviT sawarmoo zednadebi xarjebi Semdeg muxlebs moicavs:
* arapirdapiri masalis xarji
* arapirdapiri SromiTi xarji
* sxva arapirdapiri gasavlebi
sawarmoo zednadebi xarjebi sam ZiriTad saqmianobasTanaa dakavSirebuli.
esenia:
1. sawarmoo saqmianoba _ danaxarjebi, romlebic warmoiSoba sawarmoo ganyofilebaSi, rogoricaa: sawvavi, damcavi tansacmeli, cveTa da zedamxedvelobis xarjebi.
2. momsaxurebis saqmianoba _ qarxnis farglebSi momuSave damxmare ganyofilebebis an seqciebis danaxarjebi. mag., masalis gadaadgilebis, produqciis
kontrolis, muSaTa sasadilos danaxarjebi.
3. sameurneo danaxarjebi _ saerTo sawarmoo zednadebi danaxarjia, rogoricaa qarxnis qira, gaTbobisa da ganaTebis xarjebi, sawarmos menejmentis
xelfasebi da sxva.
zednadebi xarjebi yvela ganyofilebaSi warmoiqmneba. zednadebi danaxarjebis analizs ori ZiriTadi mizani aqvs:
1. gaadvilos produqciis erTeulze xarjebis ganawileba.
2. erTmaneTs daukavSiros pasuxismgebloba da danaxarjebi _ kontrolis damatebiTi instrumentis saxiT.
3. produqciis maragis Rirebulebis gaangariSeba.
arasawarmoo zednadeb xarjebs miekuTvneba marketingis anu produqciis realizaciasTan dakavSirebuli xarjebi da saerTo administraciuli xarjebi,
romlebic produqciis TviTRirebulebaSi ar Seitaneba. es xarjebi mxolod
produqciis gasayidi fasis dagegmvis dros gaiTvaliswineba mis TviTRirebulebaSi.
120
i. WilaZe
-
7.2. sawarmoo zednadebi xarjebis ganawilebis
meTodika
sawarmoo zednadebi xarjebi, rogorc ukve aRiniSna, calkeuli saxis produqciis TviTRirebulebaze mikuTvnebis wesis mixedviT, arapirdapiri xarjebia, romlebic TiToeuli saxis produqciis TviTRirebulebaSi ganawilebis
gziT Seitaneba.
sawarmoo zednadebi xarjebi yvela sawarmoo ganyofilebaSi (saamqroSi),
arasawmoo zednadebi xarjebi ki arasawarmoo ganyofilebebSi ( safinanso,
marketingis, kadrebis da a.S.) warmoiqmneba. amJamad mxolod sawarmoo zednadeb xarjebs ganvixilavT.
vinaidan, sawarmoo zednadebi xarjebi produqciis TviTRirebulebaSi Semavali xarjia, amitom aucilebelia, sxvadasxva ganyofilebaSi warmoqmnili
zednadebi xarji TiToeuli saxis produqciis TviTRirebulebas miebas. Aam
mizniT maTi ganawilebis saTanado meTodika gamoiyeneba.
arapirdapiri xarjebis ganawilebis procedurebis Tanmimdevroba Semdegia:
I. sawarmoo zednadebi xarjebis muxlobrivi klasificireba;
II. danaxarjTa centrebis dadgena anu sad warmoiqmneba es xarjebi, romelsac hyavs pasusismgebeli xelmZRvaneli piri;
III. saerTo sawarmoo zednadebi xarjebis ganawileba danaxarjTa sawarmoo centrebze;
IV. momsaxure centrebis urTierTmomsaxureobis xarjebis ganawileba;
V. momsaxure centrebis xarjebis gadanawileba ZiriTad sawarmoo ganyofilebebze;
VI. ZiriTad sawarmoo ganyofilebebSi Tavmoyrili sawarmoo zednadebi
xarjebis ganawileba produqciis saxeebs Soris.
zemoT dasaxelebuli, arapirdapiri xarjebis ganawilebis safexurebis analizi aCvenebs, rom danaxarjTa centrebis mixedviT, SeiZleba arsebobdes ganTavsebuli da ganawilebuli zednadebi xarjebi.
ganTavsebuli zednadebi xarjebi mocemul ganyofilebaSi warmoqmnili
xarjia. ZiriTad sawamoo ganyofilebebSi, sadac produqcia uSualod mzaddeba, warmoiSoba rogorc ZiriTadi, ise zednadebi xarjebi. magaliTad, im muSis
Sromis anazRaureba, romelic produqcias amzadebs, ZiriTadi anu pirdapiri
xarjia. xolo im muSis Sromis anazRaureba, romelic muSa manqana-mowyobilobebs uvlis, gaasufTavebs, SezeTavs, Searemontebs da sxva, aris sawarmoo zednadebi anu arapirdapiri xarji. momsaxure ganyofilebebSi warmoqmnili xarjebi ki mTlianad zednadebi xarjebia. iq ZiriTadi xarjebi ar formirdeba.
ganawilebuli zednadebi xarjebi iseTi xarjia, romelic sxva ganyofile-
i. WilaZe -
121
baSi warmoiqmna da ganawilebis Sedegad miekuTvna mocemul ganyofilebas.
sawarmoo zednadebi xarjebis ganawilebis bolos, ZiriTad sawarmoo ganyofilebaSi Tavs iyris:
1. ganTavsebuli sawarmoo zednadebi xarjebi;
2. ganawilebuli saerTo sawarmoo zednadebi xarjebis wili;
3. momsaxure ganyofilebebis xarjebis wili.
7.3. saerTo sawarmoo zednadebi xarjebis ganawileba
rogorc ukve aRiniSna, zednadebi xarjebis ganawileba raime bazis proporciulad xdeba. ganawilebis bazis SerCevisas gaTvaliswinebuli unda iqnas, Tu ra gziT miiRweva maqsimaluri sizuste da samarTlianoba. ganawilebis baza SeiZleba iyos: namuSevari manqana/saaTebi, Sroma/saaTebi, produqciis
erTeuli, pirdapiri xarjebi, ganyofilebis farTobi da sxva.
amasTan, zednadebi xarjebis ganawileba SeiZleba moxdes mTliani jamis
mixedviT an Semadgeneli xarjebi calk-calke ganawildes. roca, sawarmoo SenobaSi ramdenime sawarmoo ganyofilebaa ganTavsebuli, maSin, Senobis movlis
xarjebi, davuSvaT ijaris xarji, yvela ganyofilebisaTvis saerToa da pirvelad aseTi xarjebi ganawildeba.
zednadebi xarjebis ganawilebis dawyebis win unda SeirCes maTi ganawilebis baza. zednadebi xarjebis ganawilebis baza aris sawarmos an misi ganyofilebis saqmianobis amsaxveli romelime maCvenebli, romlis safuZvelzec
nawildeba zednadebi xarjebi.
magaliTad, Senobis ijaris, dazRvevis, gaTbobisa da ganaTebis xarjebi, ufro samarTliania, ganyofilebebis farTobis
proporciulad ganawildes. cveTis xarji _ mowyobilobebis sabalanso Rirebulebis proporciulad, xelfasis xarji _ pirdapiri xelfasis proporciulad da ase Semdeg. arCevani warmoebis buRalterma yoveli konkretuli
viTarebis analizis safuZvelze unda gaakeTos da Semdeg yovelTvis igive
meTodo gamoiyenos.
zednadebi xarjebis SefardebiT, ganawilebis bazasTan, miiReba maTi ganawilebis koeficienti anu gankveTi, romlis saSualebiT gamoiTvleba danaxarjTa centrebze an produqciis saxeebze mikuTvnebuli zednadebi xarjebi.
ganvixiloT magaliTi: rogorc ukve iciT, Tavdapirvelad xdeba sawarmoo
xarjebis muxlobrivi Cawera. davuSvaT, samrewvelo firmaSi xuTi sawarmoo
ganyofileba arsebobs. maT Soris sami ZiriTadi saamqroa, ori ki momsaxure
ganyofilebaa. mocemulia Semdegi saxis xarjebi (ix. cxrili 7.1.):
122
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-
cxrili 7.1.
sawarmoo zednadebi xarjebis
Semadgenloba
1.
2.
3.
4.
5.
6.
Svebulebis xelfasis xarji
danadgarebis dazRvevis xarji
gaTboba _ ganaTebis xarji
cveTis xarji
jami
saerTo
sawarmoo
zed.xarj.
ganTavsebuli sawarmoo zednadebi
xarjebi
#1
Zir.g.
#2
Zir.gan.
#3
Zir.g.
teqnik.
ganyof.
4 800
16 000
4 000
2 500
3 600
2 200
200
8 200
1 600
_
900
2 400
1 000
9 100
1 800
_
1 100
2 700
1 300
10 000
2 000
500
1 200
3 000
600
7 500
1 500
_
800
1 900
33 100
13 300
15 700
18 800
12 300
sul
sawyobi
200
3 200
800
_
400
700
8 100
54 000
11 700
3 000
8 000
12 900
5 300
97 700
saerTo sawarmoo zednadebi xarjebis ganawileba sawarmoo ganyofilebebze moxdeba ganawilebis Sesabamisi bazis safuZvelze. risTvisac mocemulia
Semdegi informacia:
#1 ZiriTadi
ganyofileba
farTobi kv.m.
20
kilovat/saaTi
300
#2 ZiriTadi
#3 ZiriTadi
ganyofileba
ganyofileba
22
30
250
350
teqnikuri
sawyobi
ganyofileba
15
12
200
150
mowyobilobebis sabalanso Rirebuleba
35 000
40 000
51 000
20 000
momuSaveTa ricxvi
50
45
62
35
manqana/saaTebi
40 000
50 000
_
_
Sroma/saaTebi
65 000
70 000
80 000
_
15 000
20
_
_
motanili informaciis safuZvelze unda ganawildes:
* arapirdapiri masalis xarji _ ganTavsebuli arapirdapiri masalis xarjis proporciulad,
* arapirdapiri SromiTi xarji _ ganTavsebuli arapirdapiri SromiTi
xarjis propoeciulad.
* Svebulebis xelfasis xarji _ momuSaveTa ricxvis proporciulad.
* danadgarebis dazRvevisa da cveTis xarji _ mowyobilobebis sabalanso
Rirebulebis proporciulad,
* gaTboba-ganaTebis xarji _ farTobis proporciulad.
i. WilaZe -
123
arapirdapiri masalis xarjis ganawileba
arapirdapiri SromiTi xarjis ganawileba
--------------------------------------------------------
-------------------------------------------------------
ganawilebis baza
ganawilebis baza
ganTavsebuli
koefi-
saerTo
ganTavsebuli
masalis xarji
cienti
masalis
SromiTi xarji
ganawilebuli
koefici-
saerTo SromiTi
enti
xarji
xarji
#1 saamqro
200
1,4545
291
#2 saamqro
1 000
1,4545
1 454
9 100
#3 saamqro
1 300
1,4545
1 891
10 000
0,4211
4 210
600
1,4545
873
7 500
0,4211
3 158
1,4545
291
3 200
0,4211
1 347
teqnikuri
sawyobi
200
8 200
------------------------------------------------------------------------jami
3 300
_
3 453
0,4211
3 832
__________________________________________
4 800
ganawilebis
0,4211
38 000
_
16 000
ganawilebis
koeficienti = 4 800 : 3 300 = 1,4545
koeficienti = 16 000 : 38 000 = 0,4211
200 * 1,4545 = 291 da a.S.
8200 * 0,4211 = 3453 da a.S.
Svebulebis xelfasis xarjis ganawileba
gaTboba-ganaTebis xarjis ganawileba
--------------------------------------------------------ganaw. baza
momuSaveTa
ricxvi
koeficienti
--------------------------------------------------------
ganawilebuli
ganaw. baza
Svebule-
farTobi
bis xarji
kv.m.
ganawilebuli
koeficienti
gaTb.-ganaTebis xarji
#1 saamqro
50
18,8679
943
20
36,3636
727
#2 saamqro
45
18,8679
849
22
36,3636
800
#3 saamqro
62
18,8679
1 170
30
teqnikuri
35
18,8679
660
15
20
18,8679
378
12
sawyobi
----------------------------------------------------------------------------------------gami
212
_
ganawilebis
koeficienti = 4 000 : 212 = 18,8679
4 000
36,3636
36,3636
36.3636
1 091
546
436
-----------------------------------------------------------------------99
_
3 600
ganawilebis
koeficienti = 3 600 : 99 = 36,3636
124
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-
danadgarebis dazRvevis xarjis ganawileba
cveTis xarjis ganawileba
------------------------------------------------------------ganawilebis baza:
mowyobilobebis
sabalanso
----------------------------------------------
ganawilebuli
koeficienti
ganawilebuli
dazRvevis
koefici-
xarji
cveTis
enti
xarji
Rirebuleba
#1 saamqro
35 000
#2 saamqro
40 000
0,0155
#3 samqro
51 000
0,0155
791
0,01366
697
0,0155
310
0,01366
274
236
0,01366
205
teqnikuri
sawyobi
20 000
15 000
0,0155
543
0,01366
620
0,0155
0,01366
--------------------------------------------------------------------------------------------jami
161 000
_
478
546
----------------------------------------------------
2 500
_
2 200
ganawilebis
ganawilebis
koeficienti = 2 500 : 161 000 = 0,0155
koeficienti = 2 200 : 161 000 = 0,01366
35 000 * 0,0155 = 543 da a.S.
35 000 * 0,01355 = 478 da a.S.
saerTo sawarmoo xarjebis ganawilebis Semdeg, sawarmoo ganyofilebebSi dagrovili, muxlobrivad dajgufebuli xarjebi, miiRebs Semdeg saxes ( ix.
cxrili 7.2.):
cxrili 7.2. (lari)
#1saamqro
491
14 196
cveTis xarji
2 878
2 170
------------------------------------jami
19 735
#2 saamqro
2 454
15 581
3 246
2 520
---------23 801
#3 saamqro
teqnikuri sawyobi
sul
3 191
1 473
491
8 100
17 380
12 818
5 725
65 700
3 697
2 174
905
3 582
---------27 850
1 656
1 072
---------18 121
12 900
11 000
------- ---------
8 193
97 700
i. WilaZe -
125
7.4. momsaxure ganyofilebebis xarjebis ganawilebis
meTodika
saerTo sawarmoo zednadebi xarjebis ganawilebis Semdeg, 7.2. cxrilis monacemebis safuZvelze, momsaxurebis ganyofilebebis xarjebi: teqnikuri ganyofilebis xarji _ 18 121 lari da sawyobis 8 193 lari, ZiriTad sawarmoo ganyofilebebze gadanawildes mTliani jamis an danaxarjTa saxeebis mixedviT
calk-calke. ase magaliTad, teqnikuri ganyofilebis arapirdapiri masalis
xarji _ 1 473 lari ZiriTad saamqroebs Soris ganawildeba am saamqroebSi
arsebuli arapirdapiri masalis xarjis proporciulad, SromiTi xarji _
12 818 lari ganawildeba ZiriTadi saamqroebis arapirdapiri SromiTi xarjebis proporciulad da a.S.
teqnikuri momsaxureobis ganyofilebis da sawyobis masalis xarjis ganawileba
----------------------------------------------------------------------------------------------------------------------------------ganawilebis baza
arapird.masalis
xarji
ganawilebuli
koefici-
teqnikuri ganyof.
enti
masalis xarji
118
#1 saamqro
491
0,24
#2 saamqro
2 454
0,24
#3 saamqro
3 191
---------------------------------------jami
6 136
ganawilebis
koeficienti = 1 473 : 6 136 = 0,24
491 * 0,24 = 118 l da a.S.
koeficienti
0,08
589
0.24
766
---------------
--------------
_
sawyobis ganaw.
xarji
39
0,08
196
0,08
256
------------
1 473
masalis
_
----------491
ganawilebis
koeficienti = 491 : 6136 = 0,08
491 * 0,08 = 39 l da a.S.
mocemul gaangariSebaSi teqnikur ganyofilebasa da sawyobSi warmoqmnili
da mikuTvnebuli masalis xarjebi ZiriTad saamqroebs Soris ganawilebulia
_ arapirdapiri masalis xarjis proporciulad.
analogiurad, Sesabamisi bazis proporciulad, ZiriTad saamqroebze ganawildeba 7.2. cxrilSi mocemuli teqnikuri ganyofilebisa da sawyobis danarCeni saxis xarjebi. momsaxure ganyofilebebis xarjebis gadanawilebis
Semdeg, ZiriTad sawarmoo saamqroebSi dagrovili sawarmoo zednadebi xarjebi miiRebs Semdeg saxes (ix. cxrili 7.3.):
126
i. WilaZe
-
cxrili 7.3.
ZiriTad sawarmoo ganyofilebebze gadanawilebuli
sawarmoo zednadebi xarjebi (lari)
#1 saamqro #2 saamqro
648
4 213
8 100
24 214
65 700
19 778
21 708
cveTis xarji
3 780
4 265
2 885
sul
3 239
#3 saamqro
3 352
4 855
4 763
12 900
11 000
____________________________________________________________
jami
27 091
32 564
38 045
97 700
ZiriTad sawarmoo ganyofilebebSi dagrovili xarjebi sabolood produqciis saxeebs Soris ganawildeba pirdapiri masalis xarjis, pirdapiri SromiTi xarjis, manqana/saaTebis, Sroma/saaTebis an sxva bazis proporciulad.
gaxsovdeT, ZiriTad ganyofilebebSi, magaliTad, #1 saamqroSi dagrovili _
27 091 laris sawarmoo zednadebi xarjebi Seicavs: adgilze warmoqmnil anu
ganTavsebul zednadeb xarjebs _ 13 300 l (ix.cxrili 7.1.), saerTo sawarmoo
zednadebi xarjebis wils _ 6 435 l (291+3459+943 + 727+543+478) da momsaxure
ganyofilebebis xarjebis wils _ 7 356 laris odenobiT (118 + 39 + danarCeni).
ZiriTad saamqroebSi dagrovili sawarmoo zednadebi xarjebi, produqciis saxeebs Soris, aseve muxlobrivad, calk-calke gadanawildeba, ganawilebis
sxvadasxva bazis proporciulad. kerZod, arapirdapiri masalis xarjebi ganawildeba pirdapiri masalis xarjebis proporciulad; arapirdapiri SromiTi
xarjebi ganawildeba pirdapiri SromiTi xarjebis an Sroma/saaTebis proporciulad; cveTis arapirdapiri xarjebi ganawildeba ZiriTad saamqroebSi
warmoqmnili cveTis xarjis an manqana/saaTebis proporciulad;
praqtikaSi, produqciis saxeebs Soris zednadebi xarjis ganawilebis gamartivebisaTvis, yvela saxis xarjis mimarT, ganawilebis bazad pirdapiri
masalis xarjebi gamoiyeneba, romlis Sesaxeb informacia aiReba produqciis
warmoebis danaxarjebis uwyisebidan.
davuSvaT, sawarmo oTxi dasaxelebis produqts uSvebs, romelTa pirdapiri
masalis xarjebi uwyisebidan cnobilia. Tu axla, yvela arapirdapir xarjs
produqciis saxeebs Soris gavanawilebT pirdapiri masalis xarjis proporciulad, miiReb Semdegi Sedegi (ix. cxrili 7.4.):
i. WilaZe -
127
cxrili 7.4.
zednadebi xarjebis alternatiuli ganawileba
produqciis saxeebs Soris
ganawilebis baza:
ganawilebuli
ganawilebuli
ganawilebul ganawilebuli
sul
pirdapiri masa-
arap. masalis
arap. SromiTi
cveTis xarji
saw.
lis xarji
xarji
xarji
danarCeni
arap. xarji
zed.x.
produqti _ a
45 000
1 971
15 998
3 141
2 679
23 789
produqti _ b
52 600
2 305
18 699
3 672
3 131
27 807
produqti _ g
47 800
2 095
16 994
3 336
2 845
25 270
produqti _ d
39 400
1 720
14 009
2 751
2 345
20 825
____________________________________________________________________________________________
jami
184 800
8 100
65 700
12 900
11 000
97 700
ganawilebis koeficientebi:
masalis mixedviT= 8100 : 184 800 = 0,0438; 45 000 * 0,0438 = 1971 l da a.S.
Sromis mixedviT = 65 700 : 184 800 = 0,3555;
45 000 * 0,3555 = 15 998 l da a.S.
cveTis xarjis mixedviT = 12 900 : 184 800 = 0.0698; 45 000 * 0.0698 = 3141 l da a.S.
danarCeni arapirdapiri xarjebisaTvis = 11 000 : 184 800 = 0,05952;
45 000 * 0,05952 = 2 679
l da a.S.
aris SemTxvevebi, roca momsaxure ganyofilebebi ara mxolod ZiriTad ganyofilebebs, aramed erTmaneTsac emsaxurebian. aseT SemTxvevaSi saWiro xdeba
jer maT Soris urTierTmomsaxurebis ganawileba moxdes da amis Semdeg, maTi
danaxarjebi ZiriTad sawarmoo ganyofilebebze gadanawildes.
momsaxure ganyofilebebis urTierTmomsaxurebis ganawilebis erT-erTi
xerxia maTi safexurebrivi ganawileba, sanam xarjebi minimumamde ar dava.
davuSvaT, arsebobs sawarmoo zednadebi xarjebis igive moculoba, romelic
7.2. cxrilSia mocemuli da momsaxure saamqroebi danarCen ganyofilebebs Semdegi proporciiT emsaxurebian:
ganyofilebebi
sawarmoo ganyofilebebi
momsaxure ganyofilebebi
-------------------------------------------------saamqro #1 saamqro #2 saamqro #3
danaxarjebi (l)
19 735
23 801
27 850
sul
--------------------------------------------teqnikuri
sawyobi
18 121
8 193
------------
97 700
momsaxureba:
teqnikuri ganyofilebis
20%
30%
40%
_
10%
sawyobis momsaxureba
40%
20%
25%
15%
_
motanili informaciis Tanaxmad, momsaxure ganyofilebebi erTmaneTsac emsaxurebian. safexurebrivi ganawilebis meTodiT, momsaxure ganyofilebis xarjebi monacvleobiT gadanawildeba..
128
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momsaxure ganyofilebebis xarjebis ganawileba
-------------------------------------------------------------------------------saamqro #1
saamqro #2
------------------
--------------------- -------------------
danaxarjebi
teqnikuri ganyofileba*
saamqro #3
teqnikuri
------------------
19 735
23 801
27 850
18 121
3 624
5 436
7 249
(18 121)
(20 : 30 : 40 : 10)
------------0
sawyobi
4 002
2 001
2 501
--------------1 501
teqnikuri ganyofileba
300
451
600
(20 : 30 : 40 : 10)
60
30
38
( 40 : 20 : 25 : 15)
8
(20 : 30 : 40 : 10)
97 700
--------------
(10 005)
--------------0
150
---------------
22
(150)
9
-------------
1 812
150
22
5
8 193
0
-------------
teqnikuri ganyofileba
------------
(1 501)
---------------
sawyobi
sul
10 005
1 501
(40 : 20 : 25 : 15)
sawyobi
-------------0
(22)
_
--------------0
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------sul
27 726
31 727
38 247
0
0
97 700
* gaangariSebebi: 18 121 _ is 20% = 3 524 l:
18 121 _ is 30% = 5 436 l
18 121 _ is 40% = 7 249 l
18 121 _ is 10% = 1 812 l da a.S.
Marsebobs momsaxure ganyofilebebis urTierTmomsaxurebis xarjebis ganawilebis alternatiuli meTodi gantolebaTa sistemis gamoyenebiT, romelic igive pasuxs iZleva. ganvixiloT es meTodi zemoT mocemul magaliTze,
romlis Tanaxmad, teqnikuri ganyofileba Tavisi saqmianobis 10%-s sawyobSi
asrulebs. xolo, sawyobi teqnikur ganyofilebaSi Tavisi samuSaoebis 15%-s
asrulebs.
teqnikuri ganyofilebis mTliani xarjebi aRvniSnoT _ X-iT
sawyobis mTliani xarjebi aRvniSnoT _ Y _ iT.
SevadginoT gantolebebi:
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X = 18 121 + 0,15 Y
Y = 8 193 + 0,1 X
CavsvaT meore mniSvneloba pirvelSi:
X = 18 121 + 0,15( 8193 + 0,1 X )
X = 18 121 + 1 228,95 + 0,015 X
X _ 0,015 X = 18 940,3
0,985 X = 19 349,95
X = 19 644,62
X-is mniSvneloba CavsvaT Y _ is
mniSvnelobaSi:
Y = 8 193 + 0,1 * 19 644,62 = 10 157,5
amrigad,
19 645 _ is 20% = 3 929 l, miekuTvneba #1 saamqroe
30% = 5 895 l, miekuTvneba #2 saamqros
igive Sedegebia miRebuli momsaxure ganyofilebebis xarjebis monacvleobiTi ganawilebis
meTodis dros.
#1 saamqroSi _ 3 624 + 300 + 5 = 3 929 l
#2 saamqroSi _ 3 436 + 451 + 8 = 5 895 l
#3 saamqroSi _ 7 249 + 600 + 38 = 7 858 l
Aaseve: 10 157 _ is 40% = 4 062 l, miekuTvneba #1 saamqros
25% = 2 539 l, miekuTvneba #3 saamqros.
damxmare ganyofilebebis urTierTmomsaxurebis xarjebis ganawilebis yvelaze martivi xerxia “xarjebis gadafarvis” meTodi. Cvens magaliTze, cnobilia, rom, orive momsaxure ganyofilebis xarjia 26 314 l. aqedan:
teqnikuri ganyofilebis xarjebis _ 18 121 laris 10% ekuTvnis sawyobs.
sawyobis xarjebis _ 8 193 laris 15% ekuTvnis teqnikur ganyofilebas.
sxvaoba urTierTmomsaxurebaSi aris: 18 121 _ is 10% = 1 812 l.
8 193 _ is 15% = 1 229 l
------------------------sxvaoba
583 l
maSasadame, ZiriTad saamqroebze gadasanawilebelia:
teqnikuri ganyofilebis xarji _
18 121 l _ 583 l = 17 538 l
sawyobis xarji
_
8 193 l + 583 l = 8 776 l
----------------sul
26 314 l
miRebuli xarjebi ganawildeba ZiriTadi saamqroebis xarjebis proporciulad.
amdenad, es meTodi gansxvavebul Sedegs iZleva.
amrigad, Cven ganvixileT sawarmoo zednadebi xarjebis ganawilebis eqvs safexuriani procedurebi rac metad Sromatevadia.
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praqtikaSi xSirad iyeneben zednadebi xarjebis ganawilebis ufro martiv
midgomas, roca saerTo sawarmoo zednadebi xarjebi da momsaxure ganyofilebebis xarjebi ZiriTad ganyofilebebze ar nawildeba. danaxarjebi igegmeba da
kontroldeba maTi warmoqmnis adgilis mixedviT. gegmuri danaxarjebidan faqtiuri xarjebis gadaxrebis safuZvelze fasdeba im pasuxismgebeli piris muSaoba, romelic mocemul xarjebs aregulirebs,riTac erTmaneTs ukavSirdeba
danaxarjebi da pasuxismgebloba. rogorc wesi, mocemul ganyofilebaze ganawilebis wesiT mikuTvnebul xarjebs mocemuli ganyofilebis menejeri ver
akontrolebs da masze pasuxismgeblic ar aris.
sawarmoo zednadebi xarjebis ganawilebis gamartivebuli meTodiT, Cvens
magaliTze, zednadebi xarjebis saerTo jami 97 700 lari mTlianad ganawildeba produqciis saxeebs Soris romelime bazis proporciulad. kerZod, pirdapiri danaxarjebis an saaTebis proporciulad. maSasadame, sakmarisia xarjebis erTsafexuriani ganawileba.
Cvens magaliTze ganawileba Sesrulebulia
proporciulad.
pirdapiri masalis xarjis
zednadebi xarjebis ganawileba produqciis
cxrili 7.5.
saxeebs Soris
ganawilebis baza:
pirdapiri masa-
koeficienti
lis xarji
ganawilebis
sawarmoo zednadebi
xarji
produqti _ a
45 000
0,52868
23 791
produqti _ b
52 600
0,52868
27 808
produqti _ g
47 800
0.52868
25 271
produqti _ d
39 400
0,52868
20 830
184 800
_
97 700
jami
ganawilebuli
Semdeg, calkeuli saxis produqciaze mikuTvnebuli mTliani zednadebi
xarjebSi gamoiyofa misi Semadgeneli danaxarjTa muxlebi, maTi xvedriTi wonebis Sesabamisad.
cxrili 7.6.
sawarmoo zednadebi
xarjebi
sul
xvedriTi
l
wili %
produqti
a
produqti
b
produqti
g
produqti
d
arapirdapiri masala
8 100
8,3
1 975
2 307
2 097
1 729
65 700
67,2
15 988
18 689
16 983
13 998
3 670
3 336
2 749
2 855
2 354
cveTis xarji
danarCeni arapird. xarji
12 900
11 000
---------------------------- -------jami
97 700
13,2
11,3
3 140
2 688
----100
------23 791
3 142
-------27 808
--------
--------
25 271
20 830
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motanil gaangariSebaSi, 23 791 laris 8,3% aris ”a” produqtis arapirdapiri masalis xarji
_ 1 975 l; 23 791 laris 67,2% aris arapirdapiri SromiTi xarji _ 15 988 lari da ase Semdeg. aseve. ”b” produqtis 27 808 laris 8,3% aris misi arapirdapiri masalis xarji _ 2 307
l; 27 808 laris 67,2% aris arapirdapiri SromiTi xarji _ 18 689 lari da ase Semdeg.
amrigad, meore midgomis SemTxvevaSi, gamoTvlebis teqnika martivdeba. Tu
movaxdenT Sedarebas 7.4 cxrilis monacemebTan, romelSic mocemulia zednadeb xarjebSi Semavali calkeuli saxis xarjebis ganawilebis Sedegebi sxvadasxva bazis safuZvelze, davinaxavT rom, gansxvavebebi arsebobs, rac calkeuli saxis produqciis TviTRirebulebas cvlis. amitom, ganawilebis romel
teqnikasac airCevs warmoebis buRalteri, mTeli wlis ganmavlobaSi is unda
gamoiyenos.
7.5. sawarmoo zednadebi xarjebis mikuTvnebis
faqtiuri da gegmiuri ganakveTebi
zednadebi xarjebis ganawilebis ganxilvis dros, ukve gaecaniT, rom maTi ganawilebis meSveobiT xdeba produqciis erTeulis TviTRirebulebaze
zednadebi xarjebis mikuTvneba. magram, faqtiuri zednadebi xarjebi Tvis bolomde cnobili araa. produqcia ki Tvis ganmavlobaSi xSirad ramdenjerme
gamodis warmoebidan, bardeba mza produqciis sawyobs da iyideba kidec. maSasadame, Tvis ganmavlobaSi aucilebeli xdeba mza produqciis TviTRirebulebis gamoTvla, romelSic sawarmoo zednadebi xarjebic Sedis. am problemis
gadasaWrelad gamoiyeneba sawarmoo zednadebi xarjebis mikuTvnebis gegmuri
anu saxarjTaRricxvo ganakveTi.
mikuTvnebis saxarjTaRricxvo ganakveTi winaswar dagegmil danaxarjebisa
da produqciis maCveneblebs efuZneba. mikuTvnebis ganakveTi igegmeba im mizniT, rom mTeli wlis manZilze ucvlelad iqnas gamoyenebuli. mas faqtiur
ganakveTis gamoyenebasTan SedarebiT ori upiratesoba gaaCnia:
* arapirdapiri xarjebisa da warmoebis moculobis cvlileba wlis ganmavlobaSi produqciis erTeulis TviTRirebulebis meryeobas ar iwvevs;
* arapirdapiri danaxarjebi produqciis erTeuls miekuTvneba maSin, roca
produqti damzaddeba da warmoebidan gamova.
am meTodis naklia is, rom naklebad sarwmunoa, gegmurma ganakveTma faqtiuri danaxarjebi zustad asaxos. magram, wlis manZilze SeiZleba es ganakveTebi
Semowmdes da xelmZRvanelobam maTSi cvlilebebi Seitanos.
sawarmoo zednadebi xarjebis mikuTvnebis ganakeTi SeiZleba daigegmos erTianad produqciis saxeebis mixedviT an saamqroebis mixedviT calk-calke.
mikuTvnebis erTiani ganakveTis gamoyenebisas zednadebi xarjebis mikuTvneba ganyofilebebis mixedviT saWiro aRaraa, radgan sawarmoo danaxarjebis da
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warmoebis mxolod saerTo raodenoba gamoiyeneba. am meTodis uaryofiTi mxarea is, rom calkeuli samuSaobisaTvis an ganyofilebebisaTvis saeqsploatacio danaxarjebs ar gamoyofs.
mikuTvnebis saamqro ganakveTi eyrdnoba konkretuli ganyofilebis danaxarjebs da produqciis (samuSaoebis) moculobas. es meTodi saSualebas iZleva, rom produqciis erTeulis TviTRirebulebaSi CarTuli iqnas calkeuli saamqros danaxrjebi.
zednadebi xarjebis
gegmuri zednadebi xarjebi
mikuTvnebis ganakveTi = ---------------------------------------------------------warmoebis gemuri intesioba
warmoebis intesivobis maCvenebeli SeiZleba iyos manqana/saaTebi, an Sroma/
saaTebi an produqciis raodenoba an pirdapiri danaxarjebi an sxva.
mikuTvnebis ganakveTi igegmeba an larebSi an procentulad an koeficientebis saxiT.
magaliTad, kompaniis meqanikur saamqroSi sawarmoo zednadebi xarjebis mikuTvnebis ganakveTi SeiZleba daigegmos manqana/saaTebis bazaze larebSi. Tu
gegmuri sawarmoo zednadebi xarji 45 000 laria da Sesasrulebel samuSaoebze 200 000 manqana/saaTia dagegmili, maSin mikuTvnebis ganakveTi iqneba:
45 000 l : 200 000 m/sT = 0,225 l.
xeliT damuSavebis saamqroSi mikuTvnebis ganakveTi Sroma/saaTebis bazaze
daigegmeba. ase magaliTad, Tu gegmuri zednadebi xarjia 36 000 l da dagegmilia 100 000 Sroma/sT, maSin mikuTvnebis ganakveTi iqneba:
36 000 l : 100 000 Sr/sT = 0,36 l
rogorc ukve aRiniSna, sawarmoo zednadebi xarjebis mikuTvnebis gegmuri
ganakveTebis gamoyeneba, saSualebas iZleva mza produqciis TviTRirebuleba
ganisazRvros misi damzadebisTanave, sanam Tve damTavrdeba. maSasadame, Tvis
ganmavlobaSi adgili eqneba produqciis TviTRirebulebaSi ara faqtiuri
zednadebi xarjebis Setanas, aramed, misi gegmuri (igive saxarjTaRricxvo)
ganakveTebiT mikuTvnebas.
mikuTvnebuli zednadebi xarjebi udris warmoebis faqtiuri intensiobisa
da mikuTvnebis gegmuri ganakveTis namravls.
davuSvaT, zemoT dasaxelebul meqanikur saamqroSi faqtiurad Sesrulebulia 210 000 m/sT da xeliT damuSavebis saamqroSi _ 98 000 Sr/sT.
maSasadame, mikuTvnebuli zednadebi xarjebi iqneba:
meqanikur saamqroSi _ 210 000 m/sT * 0,225 l = 47 250 l
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xeliT damuSavebis saamqroSi _ 98 000 Sr/sT * 0,36 l = 35 280 l
Tvis bolos,roca zednadebi xarjebis faqtiuri sidide ukve cnobili gaxdeba,
gamovlindeba gadaxra anu ”mikuTvnebis sxvaoba” _ Tvis ganmavlobaSi mikuTvnebul da faqtiur zednadeb xarjebs Soris.
zednadebi xarjebis mikuTvnebis sxvaoba gavlenas axdens mogebaze. Tu mikuTvnebuli zednadebi xarjebi faqtiurze meti aRmoCnda, warmoiqmneba zednabi xarjebis mikuTvnebis metoba, romelic mogebas zrdis.
davuSvaT, meqanikur saamqroSi faqtiuri zednadebi xarjebi Tvis bolos
46 000 l aRmoCnda. maSin,
mikuTvnebis saxvaoba = 47 250 l _ 46 000 l = 1 250 l. warmoiqmna mikuTvnebis metoba.
maSasadame, Tvis ganmavlobaSi TviTRirebulebaSi ufro meti zednadebi xarjia Setanili, vidre faqtiuri aRmoCnda. amitom, unda moxdes xarjebis koreqtireba anu Semcireba 1 250 lariT, rac, mogebas gazrdis. amitom, mikuTvnebis
metoba zrdis mogebas.
xeliT damuSavebis saamqroSi, faqtiuri zednadebi xarjebi davuSvaT 36 000
lari aRmoCnda.
mikuTvnebis sxvaoba = 35 280 l _ 36 000 l = -720 l. warmoiqmna mikuTvnebis
danaklisi.
am SemTxvevaSi, mikuTvnebuli zednadebi xarjebi 720 lariT naklebi aRmoCnda faqtiurTan SedarebiT. amitom unda moxdes xarjebis gazrda, rac mogebas Seamcirebs. amdenad, zednadebi xarjebis mikuTvnebis danaklisi amcirebs
mogebas.
sawarmoo zednadebi xarjebis mikuTvnebis sxvaoba produqciis TviTRirebulebaze ar aisaxeba. igi mogeba-zaralis angariSze Camoiwereba.
7.6. sawarmoo zednadebi xarjebis aRricxva
sawarmoo zednadebi danaxarjebi, muxlebis mixedviT, calkeuli ganyofilebis danaxarjebis uwyisSi grovdeba. es muxlebia: arapirdapri masalis
xarji, arapirdapiri SromiTi xarji, cveTis xarji da danarCeni arapirdapiri
xarji.
danaxarjebis wignSi zednadebi xarjebis aRricxvisaTvis gaixsneba saerTo sawarmoo zednadebi xarjebis angariSi, TiToeuli saamqros (ganyofilebis) zednadebi xarjebis angariSi da erTi sakontrolo angariSi. warmoqmnili
zednadebi xarjebiT dadebetdeba Sesabamisi ganyofilebis zednadebi xarjebis
aRmricxveli angariSi. imavdroulad, Tvis ganmavlobaSi, produqciis
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gamoSvebis Sesabamisad,daumTavrebeli produqciis angariSis debetSi aRiricxeba produqciaze gegmuri ganakveTiT mikuTvnebuli zednadebi xarjebi, zednadebis xarjebis sakontrolo angariSTan korespodenciiT.
Tvis bolos Sesruldeba faqtiurad gaweuli zednadebi xarjebis ganawilebis procedurebi. ganawilebis Sedegebis safuZvelze, gatardeba zednadebi xarjebis angariSebis daxurviTi operaciebi. saerTo sawarmoo zednadebi
xarjebis angariSi daixureba sawarmoo ganyofilebebis zednadebi xarjebis
angariSebiT; Semdeg, momsaxure ganyofilebebis zednadebi xarjebis angariSebi daixureba ZiriTadi ganyofilebebis zednadebi xarjebis angariSebiT. xolo, ZiriTadi saamqroebis zednadebi xarjebis angariSebi zednadebi xarjebis
sakontrolo angariSiT daixureba.
sawarmoo zednadebi xarjebis sakontrolo angariSis naSTi warmoadgens
mikuTvnebis sxvaobas, romelic Cveulebriv mogeba-zaralis angariSze gadaitaneba. SeiZleba sawarmoo zednadebi xarjebis angariSis naSTi yovelTviurad
Camoiweros mogeba-zaralis angariSze an wlis bolomde gadanili iqnas
momdevno Tveze.
magaliTi:
davuSvaT, xarjTaRricxviT dagegmilia sawarmoo zednadebi xarjebis mikuTvnebis Semdegi
ganakveTebi:
”a” produqtis warmoebaze _ 5 l 1 manqana/saaTze da faqtiurad namuSevaria 4600 m/sT
“b” produqtis warmoebaze _ 6 l 1 Sroma/saaTze da faqtiurad namuSevaria 4500 Sr/sT
“g” produqtis warmoebaze _ pirdapiri masalis xarjis 50% da faqtiurad pirdapiri
masalis xarji Seadgens 47 800 l.
“d” produqtis warmoebaze _ pirdapiri masalis xarjis 55% da faqtiuri pirdapiri
masalis xarjia 39 400 l.
wina sakiTxebSi motanili zednadebi xarjebis ricxviTi monacemebis gamoyenebiT, mimdinare
TveSi adgili eqneba Semdeg buRaltrul gatarebebs (angariSTa kodebis sistemas BbuRalteri SeimuSavebs. Cven vTavazobT pirobiT gadawyvetas):
1. Tvis ganmavlobaSi faqtiurad damzadebuli produqciis TviTRirebulebaze gegmuri ganakveTiT mikuTvnebuli zednadebi xarjebis aRricxva:
debeti _ ”a” produqtis warmoebis angariSi (1630/a) _ 23 000 l
(4600 m/sT*5l)
debeti _ “b” produqtis warmoeba (1630/b)
27 000 l
(4500 Sr/sT*5l)
debeti _ “g” produqtis warmoeba (1630/g)
23 900 l
(47800-is 50%)
debeti _ “d” produqtis warmoeba (1630/d)
21 670 l
(34000-is 55%)
krediti _ sawarmoo zednadebi xarjebis sakontrolo angariSi _ 95 570 l
(710/00)
2. Tvis ganmavlobaSi, calkeul ganyofilebebSi faqtiurad warmoqmnili anu ganTavsebuli
da saerTo xasiaTis sawarmoo zednadebi xarjebis aRricxva:
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debeti _ saerTo sawarmoo zednadebi xarjebi (710) _ 33 100
debeti _ #1 saamqros zednadebi xarjebi (710/01)
_ 13 300 l
_ 15 700 l
_ 18 000 l
debeti _ teqnikuri ganyofilebis xarjebi (710/04)
_ 12 300 l
debeti _ sawyobis xarjebi (710/05)
5 300 l
_
krediti _ valdebulebebi, cveTa da sxva
_ 97 700 l
(ix. cxrili7.1)
3. Tvis bolos, dagrovili saerTo xasiaTis sawarmoo zednadebi xarjebis ganawileba sawarmoo ganyofilebebze (gamoTvlebi ix. gv: 122-123 ):
_ 6 435 l (291+3453+943+727+543+478)
_ 8 101 l
_ 9 850 l
debeti _ teqnikuri ganyofilebis xarjebi (710/04)
debeti _ sawyobis xarjebi (710/05)
_ 5 821 l
_ 2 893 l
krediti _ saerTo sawarmoo zednadebi xarjebi (710) _ 33 100 l
4. momsaxure teqnikuri ganyofilebis zednadebi xarjebis angariSebis daxurva:
_ 5 048 l
_ 6 048 l
_ 7 025 l
krediti _ teqnikuri ganyofilebis xarjebis angariSi (710/04) _ 18 121 l
5. sawyobis zednadebi xarjebis angariSis daxurva:
_ 2 308 l
_ 2 715 l
_ 3 170 l
krediti _ sawyobis xarjebis angariSi (710/04) _ 8 193 l
6. ZiriTad sawarmoo ganyofilebebSi dagrovili zednadebi xarjebis Camowera:
debeti _ sawarmoo zednadebi xarjebis sakontrolo angariSi (710/00) _ 97 700 l
krediti _ #1 saamqros zednadebi xarjebi (710/01)
_ 27 091 l
_ 32 564 l
_ 38 045 l (ix.cxrili 7.3)
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7. sawarmoo zednadebi xarjebis sakontrolo angariSis naSTis gadatana mogeba-zaralis angariSze:
sakontrolo angariSis mixedviT, zednadebi xarjebis mikuTvnebis sxvaoba udris 95 570
larsa da 97 700 lars Soris sxvaobas, ris Sedegadac miiReba mikuTvnebis danaklisi:
debeti _ mogeba-zarali (5330) _ 2 130 l
krediti _ zednadebi xarjebis sakontrolo angariSi (710/00) _ 2 130 l
(mocemuli gatarebebi CawereT “ T “ angariSebSi da ganxilul saaRricxvo
Canawerebs
ufro naTlad dainaxavT).
roca sawarmoo zednadebi xarjebis ganawilebis gamartivebuli sistema
gamoiyeneba. kerZod, calkeul ganyofilebebSi sawarmoo zednadebi xarjebis
angariSi ar ixsneba. maT nacvlad gamoiyeneba erTi sakontrolo angariSi,
romlis debetSi ganyofilebebis danaxarjebis uwyisis safuZvelze, yvela
arapirdapiri xarji, miuxedavad maTi warmoqmnis adgilisa, muxlobrivad aRiricxeba sxvadasxva sakredito angariSebTan korespodenciiT. kreditSi ki
Tvis ganmavlobaSi aRiricxeba gegmuri ganakveTis safuZvelze mikuTvnebuli
zednadebi xarjebi. ^Tvis bolos, mikuTvnebul da faqtiur zednadeb xarjebs
Soris warmoqmnili sxvaoba, mogeba/zaralis angariSze gadaitaneba.
7.7. arasawarmoo zednadebi xarjebis aRricxva
arasawarmoo zednadebi xarjebi marTvisa da momsaxurebis xarjebia, romlebic ixarjeba kompaniis saerTo marTva momsaxurebis miznebisaTvis. es
xarjebi ar warmoadgenen uSualod warmoebis procesis marTvisa da momsaxureobis xarjebs. amitom, arasawarmoo zednadebi xarjebi produqciis TviTRirebulebaSi ar Seitaneba.
arasawarmoo zednadeb xarjebs miekuTvneba marketingis xarjebi da saerTo
administraciuli xarjebi.
marketingis danaxarjebi Seicavs gayidvebis, reklamirebisa da gavrcelebis (gasaRebis) xarjebs. marketingis xarjebi SeiZleba daiyos mudmiv da
cvlad xarjebad ( magaliTad, SefuTvis, datvirTva-gadmotvirTvis da adgilze mitanis xarjebi).
saerTo administraciul xarjebs miekuTvneba kompaniis zogadi mmarTvelobiTi danaxarjebi, samdivnos, sabuRaltro ganyofilebis, administraciuli
momsaxurebis xarjebi im xarjebis gamoklebiT, romelic uSualod miekuTvneba warmoebas, marketings, gamokvlevebs an damuSavebas.
gamokvlevis danaxarjebi iseTi xarjebia, romlebic warmoiqmneba axali an
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gaumjobesebuli produqciis an meTodebis Ziebisas.
damuSavebis danaxarjebi warmoadgens gadawyvetilebis danergvasa da warmoebas Soris safexurze warmoqmnil danaxarjebs.
aRricxvis standartebiT, arasawarmoo danaxarjebi produqciis TviTRirebulebaSi ar Sedis. magram, Sida miznebisaTvis, calkeuli saxis produqciis
gasayidi fasis dagegmvisaTvis, arasawarmoo zednadebi xarjebic Sedis produqciis TviTRirebulebaSi.
calkeuli saxis produqciis fasebis gansazRvris mizniT, saWiro xdeba
arasawarmoo zednadebi xarjebi ganawildes produqciis saxeebs Soris. maTi
ganawilebis yvelaze gavrcelebuli xerxia sawarmoo TviTRirebulebis proporciuli ganawileba.
davuSvaT, sami saxis produqciis warmoeba igegmeba. xarjTaRricxviT, TiToeulis sawarmoo TviTRirebuleba Sesabamisad Seadgens: 45 000 l, 68 000 l
da 54 000 lars. xolo saerTo administraciuli xarjebis gegmuri sididea
20 000 lari.
saerTo administraciuli xarjebis ganawileba Semdegnairad moxdeba:
ganawilebis baza
sawarmoo TviTRirebuleba
saerTo administraciuli xarjebi
I produqti
45 000 l
(45 000 * 0,11976) = 5 389
II produqti
68 000 l
(68 000 * 0,11976) = 8 144
III produqti
54 000 l
(54 000 * 0,11976) = 6 467
-----------------------------------------
----------------------------
167 000
20 000
ganawilebis koeficienti = 20 000 / 167 000 = 0,11976
analogiurad ganawildeba marketingis xarjebi.
marketingisa da saerTo administraciuli xarjebis ganawileba buRaltrulad ar aRiricxeba. maTi aRmricxveli angariSebi mxolod mogeba/zaralis
angariSiT ixureba.
1.
2.
3.
4.
ratomaa aucilebeli zednadebi xarjebis ganawileba
ras ewodeba ganTavsebuli zednadebi xarjebi
ras ewodeba ganawilebuli zednadebi xarjebi
ra aris zednadebi xarjebis mikuTvnebis ganakveTi
138
i. WilaZe
-
5. ratomaa aucilebeli zednadebi xarjebis mikuTvnebis ganakveTis gamoyeneba
6. rogor gamoiTvleba mikuTvnebuli zednadebi xarjebi
7. rodis warmoiqmneba zednadebi xarjebis mikuTvnebis sxvaoba
8. rogor aRiricxeba zednadebi xarjebis mikuTvnebis sxvaoba
a m o c a n e b i
amocana 1. kompania “gagi” iyenebs manqana/saaTebis bazaze dagegmil sawarmoo zednadebi xarjebis mikuTvnebis ganakveTs. 2007 wels saxarjTaRricxvo sawarmoo zednadebi xarjebi Seadgenda 845 000 lars. imave wels, kompaniam faqtiurad namuSevar 210 000 manqana/saaTs, 840 000 lari
sawarmoo zednadebi xarjebi miakuTvna.
moTxovna: gamoTvaleT manqana-danadgarebis saxarjTaRricxvo dro.
amoxsna:
zednadebi xarjebis mikuTvnebis ganakveTi = 840 000 l / 210 000 sT = 4 l
gegmuri manqana/saaTebi = 845 000 l / 4 l = 211 250 manq/sT
amocana 2. kompaniis danaxarjTa erT-erT centrSi warmoebis saboloo stadia sruldeba. am
danaxarjTa centris mudmivi sawarmoo zednadebi xarjebi wina TveSi, gegmiT Seadgenda:
ganawilebuli zednadebi xarjebi _ 55 000 l
pirdapiri (ganTavsebuli) danaxarjebi _ 62 750 l
mudmivi zednadebi xarjebis ganawilebis bazad gamoiyeneba manqana/saaTebi. danadgarebis
muSaobis gegmuri droa 1 500 sT.
faqtiurma zednadebma xarjebma (ganawilebuli da ganTavsebuli erTad) Seadgina 120 600
lari. warmoebis moculobis zrdis gavlenam Seadgina 11 775 l.
moTxovna:
1. axseniT ”ganawilebuli” da ”ganTavsebuli” zednadebi xarjebis xasiaTi.
2. gamoTvaleT mudmivi zednadebi xarjebis mikuTvnebis ganakveTi,
3. gamoTvaleT faqtiuri manqana/saaTebi,
4. gansazRvreT mudmivi zednadebi xarjebis mikuTvnebis sxvaoba.
amoxsna:
1. ganawilebuli zednadebi danaxarji iseTi danaxarjia, romlis garkveul centrze pirdapir mikuTvneba SeuZlebelia. ganTavsebuli anu pirdapiri zednadebi xarji aris mocemul
ganyofilebaSi warmoqmnli zednadebi xarji.
2. mudmivi zednadebi xarjebis mikuTvnebis ganakveTi = 117 750 l / 1500 sT = 78,5 l
3. faqtiuri manqana/saaTebi = (117 750 l + 11 775 l) / 78,5 l =
= 129 525 l / 78,5 l = 1 650 manq/sT
1. mudmivi zednadebi xarjebis mikuTvnebis sxvaoba = 129 525 l _ 120 600 l = 8925l
maSasadame, adgili aqvs zednadebi xarjebis mikuTvnebis metobas, rac mogebas zrdis.
amocana 3. kompania awarmoebs ramdenime saxis produqts, romlebic or sawarmoo saamqros
gaivlian. es ori saamqro axorcielebs Camosxmisa da hermetizaciis operaciebs. kompaniaSi
agreTve aris ori momsaxure ganyofileba: teqnikuri da sasadilo.
zednadebi xarjebis ganawilebis ganakveTi efuZneba Sroma/saaTebs. wina Tvis gegmuri zednadebi danaxarjebi, momsaxure ganyofilebebis xarjebis CarTviT, Seadgenda: Camomsxmel saamqroSi _ 80 360 lars, hermetizaciis saamqroSi _ 51 240 lars.
pirdapiri Sromis gegmuri dro Camomsxmel saamqroSi iyo _ 14 100 sT da hermetizaciis saamqroSi _ 12 200 sT.
momsaxure ganyofilebebis zednadebi xarjebi Semdegi proporciiT nawildeba:
teqmomsaxurebis xarjebi:
sasadilos xarjebi
Camosxma _ 70%
Camosxma _ 60%
i. WilaZe -
139
hermetacia _ 25%
hermetacia _ 20%
sasadilo _ 5%
teqmomsaxureoba _ 10%
Tvis bolos, faqtiurma zednadebma xarjebma Seadgina:
Camomsxmel saamqroSi _ 34 000 l da 14 200 Sroma/saaTi
hermetizaciis saamqroSi _ 31 500 l da 12 000 Sroma/saaTi
teqmomsaxurebis ganyofilebaSi _ 20 400 l
sasadiloSi _ 16 800 l
moTxovna: a. gamoTvaleT Tvis ganmavlobaSi mikuTvnebuli zednadebi xarjebi
b. gaanawileT faqtiuri zednadebi xarjebi
g. gansazRvreT mikuTvnebis sxvaoba.
amoxsna: a. mikuTvnebuli zednadebi xarjebis gamosaTvlelad jer saWiroa mikuTvnebis gegmuri ganakveTis dadgena, romelic saamqroebis mixedviT calk-calke gamoiTvleba.
Camomsxmel saamqroSi zednadebi xarjebis mikuTvnebis ganakveTi =
= 80 360l/14 100sT =5,70 l
hermetizaciis saamqroSi zednadebi xarjebis mikuTvnebis gegmuri ganakveTi =
= 51 840 l / 12 200 sT = 4,20 l
mikuTvnebuli sawarmoo zednadebi xarjebi Semdegnairad gamoiTvleba:
Camomsxmel saamqroSi: 14 200 sT * 5,70 l = 80 940 l
hermetizaciis saamqroS: 12 000 sT * 4,20 l = 50 400 l
b. faqtiuri zednadebi xarjebis ganawilebisaTvis, momsaxure ganyofilebebis xarjebi safexurebrivad ganawildeba.
ganTavsebuli
ganawileba:
teqnikuri (70:25:5)
Camomsxmeli
34 100
14 280
hermetizaciis teqnikuri
31 500
20 400
sasadilo
16 800
sul
102 800
5 100
(20 400)
1 020
---------------------0
17 820
sasadilo (60:30:10)
10 692
5 346
1 782
(17 820)
-------------------------1 782
0
1 247
446
(1 782)
89
teqnikuri (70:25:5)
--------------------------0
89
sasadili (60:30:10)
53
27
9
(89)
--------------9
0
teqnikuri (70:25:5)
5
4
(9)
------------------------------------------60 377
42 423
0
g. zednadebi xarjebis mikuTvnebis sxvaoba:
Camomsxmel saamqroSi = 80 940 l _ 60 377 l = 20 563 l
hermetizaciis saamqroSi = 50 400 l _ 42 423 l = 7 977 l
masasadame, orive saamqroSi adgili aqvs zednadebi xarjebis mikuTvnebis metobas, rac
mogebas zrdis.
amocana 4. samrewvelo kompaniis sawarmoo ganyofilebis Sesaxeb arsebobs Semdegi
informacia:
sawarmoo zednadebi xarjebis mikuTvnebis saerTo gankveTia 3 l/kacsaaTSi
namuSevari dro
3 500 kac/saaTi
faqtiuri sawarmoo zednadebi xarjebi
11 200 l
moTxovna: a. gamoTvaleT zednadebi xarjebis mikuTvnebis metoba an danaklisi
b. aCveneT, rogori Canawerebi gakeTdeba sawarmoo zednadebi xarjebis
angariSze.
140
i. WilaZe
amoxsna: a.
-
mikuTvnebuli sawarmoo zednadebi xarjebi _ 10 500 l (3500 sT * 3 l)
faqtiuri sawarmoo zednadebi xarjebi
_ 11 200 l
----------------------------------------------------------mikuTvnebis danaklisi
700 l
b.
sawarmoo zednadebi danaxarjebis angariSi
d
k
l
2. kreditorebi
11 200
l
1. daumTavrebeli warmoeba
3. naSTi (mikuTvnebis danaklisi) _ mogeba/zarali
----------------11 200
10 500
700
---------------11 200
amocana 5.
samrewvelo kompania amzadebs erTi saxis produqts. mas gaaCnia ori ZiriTadi da ori momsaxure ganyofileba. mocemulia Semdegi saxarjTaRricxvo informacia:
#1 ZiriTadi
saamqro
arapirdapiri masalis xarji (l)
40 000
arapirdapiri SromiTi xarji (l)
35 000
cveTis xarji (l)
danarCeni arapirdapiri xarji (l)
manqana-mowyobilobebis Rir. (l)
39 000
manqana/saaTebi gegmiT
28 035
manqana/sT faqtiurad
27 200
#2 ZiriTadi
teqnikuri
saamqro
ganyofileba
sasadilo
50 000
46 000
20 000
18 000
10 000
9 000
60 000
30 150
30 200
17 000
-
5 000
-
sul
120 000
108 000
25 600
17 800
121 000
-
faqtiurma sawarmoo zednadebma xarjebma sul Seadgina:
#1 saamqroSi
_ 118 000 l
#2 saamqroSi
_ 151 000 l
zednadebi xarjebis mikuTvnebis ganakveTi ZiriTad saamqroebSi igegmeba calk-calke, manqana/saaTebis bazaze.
moTxovna:
1. gaanawileT cveTis xarji sawarmoo ganyofilebebze, manqana-mowyobilobebis Rirebulebis proporciulad.
2. gaanawileT danarCeni arapirdapiri xarjebi arapirdapiri masalis xarjis proporciulad.
3. teqnikuri ganyofilebis xarjebi gaanawileT ZiriTad saamqroebze arapirdapiri masalis xarjis proporciulad.
4. sasadilos momsaxurebis xarjebi gaanawileT ZiriTad saamqroebze arapirdapiri Sromis proporciulad.
5. gamoTvaleT sawarmoo zednadebi xarjebis mikuTvnebis sxvaoba ZiriTadi saamqroebisaTvis calk-calke da gaakeTeT Sesbamisi komentarebi.
i. WilaZe amoxsna: ( 1 _ 4 )
141
_ xarjebis ganawileba larebSi:
#1 saamqro
#2 saamqro
40 000
35 000
cveTis xarjis ganawileba
8 251
(25 600 / 121 000 = 0,21157)
arapirdapiri xarjebis ganawileba 5 933
(17 800 /120 000 = 0,14833)
teqnikuri
19 806
sul
50 000
46 000
12 694
20 000
18 000
3 507
10 000
9 000
1 058
120 000
108 000
25 600
7 416
2 967
1 484
17 800
-----------44 564
teqnikuri ganyofilebis xarjebis
ganawileba (44564 / 90000 = 0,49515)
sasadilo
24 758
-------------21 542
--------------271 400
(44 564)
------------0
sasadilos xarjebis ganawileba
(21 542 / 81 000 = 0,26595)
9 308
12 234
(21 542)
------------0
--------------------------------------------------------------------------------------jami
118 298
153 102
5. sawarmoo zednadebi xarjebis mikuTvnebis gegmuri ganakveTebi:
#1 saamqroSi
#2 saamqroSi
_ 118 298 l / 28 035 m/sT = 4,22 l
_ 153 102 l / 30 150 m/sT = 5,08 l
mikuTvnebuli zednadebi xarjebi
#1 saamqro
#2 saamqro
27 900 m/sT * 4,22 l = 117 738 l
30 200 m/sT * 5,08 l = 153 416 l
faqtiuri zednadebi xarjebi
118 000 l
151 000 l
sxvaoba
(262) l
3 020 l
Aamrigad, pirvel saamqroSi adgili aqvs zednadebi xarjebis mikuTvnebis danakliss,
rac mogebas amcirebs. Mmeore saamqroSi ki adgili aqvs mikuTvnebis metobas, rac mogebas
zrdis.
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Tavi 8. TviTRirebulebis kalkulacia zRvruli
danaxarjebiT da danaxarjebis sruli
ganawilebiT
wina TavebSi Tqven ukve gaecaniT warmoebuli produqciis TviTRirebulebaSi Semavali xarjebis aRricxvis sakiTxebs. aqamde amocana mdgomareobda imaSi, rom calkeuli saxis produqciis TviTRirebulebaSi Segvetana
mis warmoebaze gaweuli pirdapiri xarjebi da sawarmoo zednadebi xarjebi
saxvadasxva saxis produqtebs Soris gagvenawilebina. xolo arasawarmoo
zednadebi xarjebi ar miekuTvneba produqtebis TviTRirebulebas, aramed mogeba-zaralis angariSze Camoiwereba da maSasadame gamoiricxeba sasaqonlomaterialuri maragebis Sefasebidan. danaxarjebis aRricxvis aseTi sistema
cnobilia rogorc TviTRirebulebis kalkulacia danaxarjebis sruli ganawilebiT, roca produqciis erTeulis TviTRirebulebaSi sawarmoo zednadebi xarjebi mTlianad Seitaneba.
arsebobs kalkulaciis alternatiuli sistema, roca warmoebuli produqciis TviTRirebulebaSi mxolod cvladi sawarmoo xarjebi Seitaneba,
romelsac uwodeben produqciis TviTRirebulebis kalkulacias zRvruli
danaxarjebiT.
am TavSi Tqven SeZlebT SeiswavloT Semdegi sakiTxebi:
* sruli da zRvruli danaxarjebiT produqciis TviTRirebulebis kalkulaciis sistemebi;
* sruli da zRvruli danaxarjebiT produqciis TviTRirebulebis kalkulaciis meTodebis gavlena mogebis maCvenebelze;
* sruli da zRvruli danaxarjebiT produqciis TviTRirebulebis kalkulaciis meTodebis mxardamWeri da sawinaaRmdego Sexedulebebi.
8.1. TviTRirebulebis kalkulacia danaxarjTa sruli
ganawilebiT
produqciis TviTRirebulebis kalkulacia sruli da zRvruli danaxarjebiT, ganixileba ara rogorc kalkulaciis meTodi, rogorc aseTi, aramed, rogorc kalkulaciis princi pebi. TviTRirebulebis gamoTvlisadmi aseTi midgomebi garkveuli moTxovnebis Sesabamisad gamoiyeneba. kerZod, TviTRirebulebis
maCvenebeli gareT gamosaqveynebeli mogeba-zaralis angariSgebisaTvis aris
saWiro Tu firmis SigniT, raime gadawyvetilebis misaRebad.
finansuri angariSgebis miznebisaTvis, mogeba-zaralis angariSgebis mosamzadeblad, warmoebuli produqciis TvTRirebulebaSi pirdapir materialur da
SromiT danaxarjebTan erTad Seitaneba sawarmoo zednadebi xarjebi mTlianad.
i. WilaZe -
143
rogorc ukve iciT, gamoSvebuli produqciis moculobaze damokidebulebis mixedviT, sawarmoo zednadebi xarjebi cvladi da mudmivi xarjebisagan
Sedgeba. zednadebi xarjebis swored am klasifikacias eyrdnoba sruli da
zRvruli danaxarjebiT TviTRirebulebis kalkulaciis sistemebi.
danaxarjTa sruli ganawilebiT produqciis TviTRirebulebis kalkulaciis sistemis Tanaxmad produqciis erTeulis TviTRirebulebaSi Seitaneba
cvladi da mudmivi sawarmoo zednadebi xarjebi erTad.
magaliTi:
kompaniaSi gamosaSvebi erTi cali produqtis gegmuri monacemebia (lari):
gasayidi fasi
cvladi
mudmivi
TviTRirebuleba danaxarjTaA
sruli ganawilebiT
20
5
4
2
1
12
mudmivi sawarmoo zednadebi xarjebis done erT cal produqtze dadgenilia TveSi gegmiT gamosaSveb 1000 cali produqtis pirobebSi, roca mudmivi
sawarmoo zednadebi xarjia 1000 l.
davuSvaT, mimdinare TveSi faqtiurad gamoSvebuli iqna 1300 cali produqti da realizebulia 1 100 cali. xolo faqtiurma zednadebma xarjebma 1 200
lari Seadgina. movamzadoT mogeba-zaralis angariSgeba danaxarjTa sruli
ganawilebiT:
lari
lari
Semosavali realizaciidan (1100 cali * 20 l)
22 000
gayidvebis TviTRirebuleba:
sawyisi naSTi
_
warmoeba (1300cali * 12 l)
15 600
saboloo naSTi (200 cali * 12l)
( 2 400 )
(13 200)
------------------------------------------------------------------------------mogeba relizaciidan
8 800
mokiTvnebuli mudmivi zedn. xarji
1300
(1300 cali * 1 l)
faqtiuri mudmivi zednadebi xarji
(1200)
------------------------------------------------mikuTvnebis metoba
100
------------------------------------------------------------------------------------mogeba
8 900
maSasadame, adgili aqvs mikuTvnebuli mudmivi sawarmoo zednadebi xarjebis
metobas, rac mogebas imave TanxiT zrdis.
144
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mikuTvnebis sxvaoba imitom warmoiqmneba, rom produqciis faqtiur gamoSvebaze
_ 1 300 calze mikuTvnebuli mudmivi zednadebi xarjebi gamoiTvleba
rogorc, 1 300 cali * 1 l = 1 300 l.
magram, rogorc viciT, mudmivi xarjebi ar icvleba gamoSvebuli produqciis
moculobaze damokidebulebis mixedviT. amitom, unda moxdes mogebis koreqtireba sawarmoo zednadebi xarjebis mudmivi nawilis mikuTvnebiT gamowveuli
sxvaobis TanxiT. igi Semdegnairad gamoiTvleba:
mudmivi sawarmoo zednadebi xarjebis mikuTvnebis sxvaoba =
= (1 300 cali * 1 l) _ 1 200 l = 100 l
amrigad, danaxarjebis sruli ganawilebiT produqciis TviTRirebulebis
kalkulaciis sistemaSi sawarmoo zednadebi xarjebi mTlianad daewereba
daumTavrebeli produqciis angariSis debets, xolo, mudmivi sawarmoo zednadebi xarjebis mikuTvnebis sxvaoba daewereba mogeba-zaralis angariSis debets an kredits. kerZod, mikuTvnebis metoba aRiricxeba sawarmoo zednadebi
xarjebis debetSi da mogeba-zaralis angariSis kreditSi. xolo, mikuTvnebis
danaklisi aRiricxeba mogeba-zaralis angariSis debetSi da zednadebi xarjebis kreditSi.
8.2. TviTRirebulebis kalkulacia zRvruli
danaxarjebiT
zRvruli danaxarjebiT produqciis TviTRirebulebis kalkulaciis dros
produqciis TviTRirebulebaSi mxolod cvladi xarjebi Seitaneba. xolo
mudmivi xarjebi periodis xarjebad iTvleba da mogeba-zaralis angariSidan
Camoiwereba. maSasadame, produqciis maragis TviTRirebulebaSi mudmivi sawarmoo zednadebi xarjebi ar Seitaneba.
vinaidan mudmivi sawarmoo zednadebi xarjebi TviTRirebulebaSi ar Seitaneba, amitom produqciis erTeulis TviTRirebuleba, wina magaliTis mixedviT
iqneba ara 12 lari, aramed 11 lari.
mogeba-zaralis angariSgeba ki Semdeg saxes miiRebs:
lari
Semosavali realizaciidan (1100 cali * 20)
22 000
produqciis sawyisi naSTi
_
warmoeba (1300 cali * 11 l)
14 300
saboloo naSTi (200 cali * 11 l)
(2 200)
(12 100)
---------------------------------------zRvruli mogeba
9 900
mudmivi sawarmoo zadnadebi xarjebi
(1 200)
---------------------mogeba (zarali)
8 700
mocemul gaangariSebaSi miRebuli mogeba 200 lariT naklebia, vidre es iyo
sruli danaxarjebiT mogebis kalkulaciis dros. es gansxveva gamowveu-
i. WilaZe -
145
lia imiT, rom mza produqciis darCenili naSTi _ 200 cali produqti pirvel
SemTxvevaSi Sefasebulia 12 lariT, meore SemTxvevaSi ki 11 lariT. anu 200
cali * 1 l = 200 l.
SeiZleba SevadginoT mogebis maCveneblebis SeTanxmebis angariSi:
mogeba danaxarjTa sruli ganawilebiT
8 900
saboloo maragi sruli ganawilebiT (200 * 12l) _
2400
saboloo maragi zRvruli danaxarjebiT (200 * 11 l) _ 2200 (200)
----------------------------mogeba zRvruli danaxarjebiT kalkulaciisas
8 700
amrigad, sruli da zRvruli danaxarjebiT produqciis TviTRirebulebis
kalkulaciis safuZvelze gamoTvlili
mogebis maCveneblebs Soris gansxvaveba warmoiqmneba mxolod erTi mizeziT _ ararelizebuli produqciis
naSTebis sxvadasxva SefasebiT.
cxadia, zRvruli danaxarjebiT TviTRirebulebis kalkulacia finansuri
angariSgebis Sedgenis miznebisaTvis gamoyenebuli ver iqneba, radgan es aRricxvis saerTaSoriso standartebiT miRebuli araa. magram, sawarmos SigniT,
gadawyvetilebebis miRebis dros, warmoebisa da realizaciis dagegmvis stadiaze igi SeiZleba warmatebiT iqnas gamoyenebuli.
TviTRirebulebis zRvruli anu cvladi danaxarjebiT kalkulaciis dros
cvladi da mudmivi sawarmoo zednadebi xarjebis buRaltruli angariSebi
calk-calke iwarmoeba. cvladi sawarmoo zednadebi xarjebi daumTavrebeli
warmoebis debets, xolo mudmivi sawarmoo zednadebi xarjebi _ mogeba-zaralis angariSis debets daewereba. amdenad, mudmivi sawarmoo zednadebi xarjebi produqciis erTeulis TviTRirebulebaSi ar Seitaneba.
8.3. zRvruli da sruli danaxarjebiT
TviRirebulebis kalkulaciis kavSiri mogebis maCvenebelTan
wina magaliTebis ganxilvidan naTlad sCans, rom produqciis TviTRirebulebis kalkulacia sawarmoo zednadebi xarjebis sruli ganawilebiT da
zRvruli danaxarjebiT, gavlenas axdenen mogebis maCvenebelze. ganvixiloT
magaliTi imis sailustraciod, Tu rogor SeiZleba TviTRirebulebis danaxarjTa sruli ganawilebiT kalkulaciam mogebis mcdar sididemde migviyvanos.
davuSvaT, kompania erT cal produqts 10 larad yidis. cvladi danaxarji
produqciis erTeulze 6 laria. mudmivi sawarmoo zednadebi danaxarjebi yovelTviurad 1 500 lars Seadgens, romelic nawildeba warmoebis gegmur moculobaze, TveSi 500 erTeulze, maSasadame, erTeulze _ 3 lari.
eqvsi Tvis ganmavlobaSi faqtiur danaxarjebSi gadaxras adgili ar hqonia.
warmoebisa da realizaciis maCveneblebi iyo Semdegi:
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produqtis warmoeba da realizacia
eqvsi Tvis ganmavlobaSi
maCveneblebi
sawyisi naSTi calebSi
warmoeba calebSi
jami
saboloo naSTi
realizacia calebSi
Semosavali realizacidan larebSi
I Tve
II Tve
III Tve
150
450
_
_
400
400
450
450
150
300
4 000
3 000
400
_
IV Tve
100
500
600
100
500
600
100
500
5 000
5 000
V Tve
100
550
650
300
350
VI Tve
300
500
800
350
450
sul
3 500
4 500
25 000
_
2 850
2 850
350
2 500
Mmotanili monacemebis safuZvelze momzadebuli mogeba-zaralis angariSgeba TiToeuli Tvis mixedviT, sawarmoo zednadebi xarjebis sruli ganawilebiT, Semdegi saxis iqneba:
maCveneblebi
sawyisi naSTi
warmoeba, cali 9 larad
saboloo naSTi
TviTRirebuleba
mogeba (zarali)
mudmivi sawarmoo zednadebi
xarjebis mikuTvnebis sxvaoba: metoba (danaklisi)
-------------------------------------------mogeba (zarali)
I
Tve
II
Tve
I I I
Tve
IV
Tve
4 000
3 000
5 000
5 000
_
3600
_
3600
400
_
4050
(1350)
2700
300
150*9l
1350
4050
(900)
4500
100*9l
900
4500
(900)
4500
V
Tve
VI
Tve
sul
3 500
4500
25000
100*9l
900
4950
(2700)
3150
300*9
2700
4500
(3150)
4050
500
500
350
450
_
25650
(3150)
22500
2600
(300)
(150)
(150)
_
150
_
(450)
100
150
350
500
500
450
2150
vinaidan, mocemulobis Tanaxmad, produqciis erTeulze cvladi xarjebi
6 laria, xolo mudmivi sawarmoo xarjebi gegmuri monacemebis Tanaxmad erTeul produqtze 3 lari (1500 l : 500 cali), maSasadame, sawarmoo zednadebi
xarjebis sruli ganawilebiT, produqciis erTeulis TviTRirebuleba 9 laria. amitom, cxrilSi mocemul gamoTvlebSi, produqciis erTeulis TviTRirebuleba Sefasebulia 9 larad, romelSic Sedis mudmivi sawarmoo zednadebi xarjebi 3 lari. magram, rogorc cnobilia, mudmivi xarjebi warmoebuli
produqciis proporciulad ar icvleba. igi mTlianobaSi ucvleli rCeba.
rac imas niSnavs, rom ramdeni cali produqtic ar unda damzaddes, mudmivi
sawarmoo zednadebi xarjebi yovelTvis 1500 lari iqneba. Tvis ganmavlobaSi
gamoSvebuli produqciis yovel erTeulze 3 laris mudmivi zednadebi xarjebis mikuTvnebis Sedegad warmoiqmneba gadaxra 1500 laridan, romelsac, rogorc ukve iciT, mudmivi sawarmoo zednadebi xarjebis mikuTvnebis sxvaoba
ewodeba.
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ase magaliTad: pirvel Tves warmoebuli iqna 400 cali produqti, romelzec
mikuTvnebuli zednadebi xarjebi = 400 cali * 3 l = 1200 l. faqtiuri zednadebi xarjebi ki 1500 laria. maSasadame, warmoiqmneba zednadebi xarjebis
mikuTvnebis danaklisi 300 lari (1200 _ 1500), rac mogebas amcirebs.
meore TveSi warmoebuli iqna 450 cali produqti, romelzec mikuTvnebuli mudmivi zednadebi xarjebi iqneba 450 cali * 3 l = 1350 l. faqtiur 1500
larTan SedarebiT miviRebT mudmivi sawarmoo zednadebi xarjebis mikuTvnebis danakliss 150 lars, romelic amave sididiT Seamcirebs mogebas da ase
Semdeg.
axla movamzadoT mogebis angariSgeba zRvruli anu cvladi danaxarjebiT,
romelsac Semdegi saxe eqneba:
maCveneblebi
cvladi xarjebi (6 lari realizaciis erTeulze)
zRvruli mogeba
mudmivi xarjebi
mogeba
I
Tve
II
Tve
III
Tve
IV
Tve
V
Tve
VI
Tve
sul
4 000
3 000
5 000
5 000
3 500
4 500
25000
(2400)
(1800)
(3000)
(3000)
(2100)
(2700)
(15000)
1 600
1 200
2 000
2 000
1 400
1 800
10000
(1500)
(1500)
(1500)
(1500)
(1500)
(1500)
(9000)
100
(300)
500
500
(100)
300
1000
gaangariSebebis Sedegebis Sedarebas Tu movaxdenT, davinaxavT, rom:
* I da IV TveSi mogebis maCveneblebi kalkulaciis orive sistemiT erTnairia, vinaidan orive SemTxvevaSi warmoeba da realizacia erTmaneTs emTxveva
da sawyisi da saboloo naSTebi ar icvleba;
* II da V TveSi danaxarjTa sruli ganawilebiT TiTqos mogebaa, sinamdvileSi ki zarals aqvs adgili zRvruli danaxarjebiT kalkulaciis Tanaxmad;
* III TveSi produqciis saboloo naSTi Semcirda da sruli ganawilebiT
kalkulaciis sistemaSi mogeba ufro dabalia, zRvruli danaxarjebiT kalkulaciisas ki maRali;
* VI TveSi saboloo maragi gaizarda da sruli ganawilebis kalkulaciis dros mogeba ufro maRalia, vidre zRvruli danaxarjebiT kalkulaciis
sistemaSi.
amrigad, danaxarjTa sruli ganawilebiT kalkulacia mogebis ufro maRal maCveneblebs iZleva, vidre kalkulacia zRvruli danaxarjebiT. maSinac
ki, roca realizebuli produqciis moculoba ar icvleba. ufro metic, meore
TveSi, pirveli xerxiT TiTqos sakmarisia 300 cali produqtis realizacia,
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raTa miRebuli iqnas 150 lari mogeba. zRvruli danaxarjebiT TviTRirebulebis kalkulaciis SemTxvevaSi ki adgili aqvs 300 laris zarals. es gamowveulia imiT, rom danaxarjTa sruli ganawilebi kalkulaciis SemTxvevaSi meore
Tvis bolos naSTad darCenilma 150 calma produqtma itvirTa danaxarjebis
didi nawili, ris gamoc realizebuli produqciis TviTRirebuleba Semcirda
da mogeba gaizarda.
maSasadame, arsebobs Semdegi kanonzomiereba: sruli danaxarjebiT produqciis TviTRirebulebis kalkulaciis sistema SeiZleba mogebas aCvenebdes da
zRvruli danaxarjebiT kalkulacia ki zarals. Mmagram, arasodes ar iqneba
piriqiT: sruli danaxarjebiT kalkulacia aCvenebdes zarals da zRvruli
danaxarjebiT kalkulacia mogebas. maSin es ukanasknelic zarals aCvenebs.
swored am kanonzomierebis gamo, zRvruli danaxarjebiT kalkulaciis sistema gadawyvetilebebis miRebis stadiaze saimedo xerxs warmoadgens.
8.4.
danaxarjTa sruli ganawilebiT TviTRirebulebis
kalkulaciis mxardamWeri da sawinaaRmdego
Sexedulebebi
gaxsovdeT, rom erTaderTi gansxvaveba danaxarjTa sruli ganawilebiT da
zRvruli danaxarjebiT kalkulaciis sistemebs Soris aris mudmivi sawarmoo
zednadebi xarjebis aRricxvis meTodi.
TviTRirebulebis danaxarjTa sruli ganawilebiT kalkulaciis gamoyenebis upiratesobis argumentebi Semdegia:
* mudmivi sawarmoo xarjebi warmoebis Sedegad warmoiqmneba da sawarmoo
procesi maT gareSe SeuZlebelia. amitom, es danaxarjebi SeiZleba miekuTvnos
sawarmoo process da mxedvelobaSi iqnas miRebuli maragis Sefasebisas;
* danaxarjTa sruli ganawilebiT aRricxva miesadageba aRricxvis Sesabamisobis princi ps imiT, rom sawarmoo danaxarjebis nawils produqciis saboloo marags “gadascems”;
* finansuri angariSgebis Sedgenis miznebisaTvis aucilebelia mudmivi
zednadebi xarjebis Setana maragis RirebulebaSi. danaxarjTa sruli ganawilebiT kalkulaciis mixedviT, produqciis maragis TviTRirebuleba Seicavs
mikuTvnebuli mudmivi xarjebis nawils;
* produqciis fasebis gansazRvrisa da mogebis analizisas, produqciis
warmoebis danaxarjebSi aucileblad unda Sediodes mudmivi xarjebi. winaaRmdeg SemTxvevaSi Semosavlebi arasakmarisi aRmoCndeba yvela xarjis dasafaravad.
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* zednadebi xarjebis metoba/danaklisis analizi sasargebloa araefeqturad gamoyenebuli resursebis dadgenisaTvis.
danaxarjTa sruli ganawilebiT TviTRirebulebis kalkulaciis sawinaaRmdego argumentebi:
* mudmivi danaxarjebis moculoba ar icvleba warmoebis masStabebis Secvlisas. amitom aseTi danaxarjebi ar SeiZleba miekuTvnos sawarmoo danaxarjebs da mxedvelobaSi ar unda iqnas miRebuli maragis Sefasebisas;
* mudmivi danaxarjebis Setana maragis TviTRirebulebaSi ewinaaRmdegeba
windaxedulobis koncefcias. amitom, mudmivi danaxarjebi unda Camoiweros im
periodSi, roca isini warmoiqmnebian.
* mogebis zrda fiqsirdeba maSinac ki, roca relizaciis moculoba ar icvleba da realur mogebas adgili ara aqvs.
8.5. zRvruli danaxarjebiT produqciis TviTRirebulebis
kalkulaciis mxardamWeri da sawinaaRmdego
debulebebi
TviTRirebulebis cvladi danaxarjebiT kalkulacia sawarmos uzrunvelyofs gadawyvetilebis miRebisaTvis saWiro ufro sasargeblo informaciiT.
danaxarjebis dayofa mudmiv da cvlad xarjebad gadawyvetilebebis misaRebad aucilebel informacias iZleva. zRvruli danaxarjebiT TviTRirebulebis kalkulacias gaaCnia Semdegi upiratesobebi:
* cvladi danaxarjebiT kalkulacia Tavisufalia mudmivi danaxarjebis ganawilebis subieqturobisagan. danaxarjTa sruli ganawilebis gamoyenebisas,
erTeulze mogebis maCvenebelma SeiZleba SecdomaSi Segviyvanos. Amave Tavis
mesame sakiTxSi mocemuli magaliTis mixedviT, erTeul produqtze erTi lari
mogeba miiReba imitom, rom mudmivi xarjebi 3 lari erTeul produqtze gamoTvlili iqna 500 cali gegmuri warmoebis moculobisaTvis. Tu sxva saxis
safuZveli iqneba gamoyenebuli, maSin produqciis erTeulze mogebis maCvenebli iqneba gansxvavebuli, miuxedavad imisa, rom mudmivi xarjebi mTlianobaSi
ar Secvlila.
* zRvruli danaxarjebiT TviTRirebulebis kalkulaciis sistemaSi mogeba
Tavisufalia ararealizebuli produqciis naSTebis cvlilebebis gavlenisagan;
* cvladi danaxarjebiT kalkulacia saSualebas iZleva Tavi avaridoT
mudmivi zednadebi xarjebis kapitalizacias uCveulo (aranormirebul) maragSi.
ase magaliTad, iseT periodSi, rodesac produqciaze moTxovna mcirdeba,
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kompanias SeiZleba daugrovdes zedmeti maragi. danaxarjTa sruli ganawilebiT meTodis gamoyenebisas, periodis ganmavlobaSi kompaniis mier gaweuli
mudmivi zednadebi xarjebis mxolod nawili iqneba mikuTvnebuli warmoebis
xarjebze, radgan danarCeni zednadebi xarjebi CarTuli iqneba ararealizebuli zedmeti maragis SefasebaSi. ramdenadac SeuZlebelia zedmeti sasaqonlo
maragis Tavidan mocileba, mimdinare periodis mogebis gaangariSeba arazusti
iqneba, radgan mudmivi zednadebi xarjebi ubralod gadatanilia momdevno saangariSgebo periodebze.
SeiZleba xelmZRvaneloba mivides daskvnamde, rom maragebis gayidva SeuZlebelia fasebis arsebiTi Semcirebis gareSe. aqedan gamomdinare, maragi daeqvemdebareba gadafasebas da aucilebelia maTi Rirebulebis nawilis Camowera
momdevno saangariSgebo periodSi. efeqti mdgomareobs imaSi, rom mimdinare
periodis mogebis sidide gaizrdeba.
* TviTRirebulebis zRvruli danaxarjebiT aRricxvisas gamoiyofa cvladi
danaxarjebi erTeulze da mudmivi danaxarjebi mTlian moculobaze. maSin,
rodesac TviTRirebulebis sruli danaxarjebiT ganawilebis sistemaSi yvela sawarmoo danaxarji erTiandeba.
* cvladi danaxarjebiT kalkulacia dakavSirebulia warmoebis masStabebze da amitom swrafi gadawyvetilebebis miRebisaTvis ufro Sesaferisi meTodia, vidre danaxarjTa sruli ganawilebiT kalkulaciis sistema.
1. ras niSnavs produqciis TviTRirebulebis kalkulacia danaxarjTa
sruli ganawilebiT
2. ra gansxvavebaa sruli da zRvruli danaxarjebiT TviTRirebulebis
Kkalkulaciis sistemebs Soris
3. romeli sistema aCvenebs ufro maRal mogebas roca mza produqciis
naSTebi izrdeba
4. rodis aCvenebs orive sistema erTnair mogebas
5. rodis aris mizanSewonili TiToeuli sistemis gamoyeneba.
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amocanebi
amocana 1. firma amzadebs erTi saxis produqts. xarjTaRricxviT, produqciis erTeulze
sawarmoo xarjebi Seadgens:
lari
20
16
cvladi sawarmoo zednadebi xarjebi
8
mudmivi sawarmoo zednadebi xarjebi
5
realizaciis xarjebi
3
4
faqtiurma mudmivma sawarmoo zednadebma xarjebma Seadgina 15 600 l., faqtiurma warmoebam 3000 erTeuli.
mza produqciis sawyisi naSTi ar yofila. saboloo naSTi ki 200 erTeulia.
moTxovna: a. daadgineT erTi cali produqtis gasayidi fasi Tu fasnamati 25%-ia;
b. moamzadeT mogeba-zaralis angariSgeba zRvruli danaxarjebiT da
danaxarjTa sruli ganawilebiT
g. daasabuTeT gansxvaveba mogebis maCveneblebs Soris
amoxsna:
b.
a. sruli TviTRirebuleba = 20+16+8+5+3+4 = 56 l
fasnamati 25%
14 l
------------------------------------------------------------------------sarealizacio fasi
70 l
mogeba-zaralis angariSgeba
zRvruli danaxarjebiT
lari
196 000
(2800 cali * 70 l)
_
132 000
produqciis saboloo naSTi
(8 800)
(200 cali * 44 l)
123 200
--------------------------------------------------------------------------------------------------------zRvruli mogeba
72 800
(15 600)
----------------------------------------------------------------------------------------------------------mogeba
57 200
mogeba-zaralis angariSgeba
danaxarjTa sruli ganawilebiT
lari
196 000
realizaciis TviTRirebuleba:
_
147 000
produqciis saboloo naSTi
(9 800)
( 200 cali * 49 l)
(137 200)
-------------------------------------------------------------------------------------------------------------mogeba
58 800
mudmivi sawarmoo zednadebi xarjebis
mikuTvnebis sxvaoba [(3000 cali * 5 l) _ 15 600 l]
(600 )
---------------------------------------------------------------------------------------------------------------mogeba
58 200
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58 200 l _ 57 200 = 9 800 l _ 8 800 l
1000 = 1000
maSasadame, mogebis maCveneblebs Soris sxvaoba produqciis saboloo naSTebis Sefasebebs Soris arsebuli sxvaobis tolia.
g.
amocana 2.
informacia:
mocemulia mwarmoebeli kompaniis erTi saxis produqciis saxarjTaRricxvo
erT calze
sarealizacio fasi
40 l
15 l
ZiriTadi SromiTi xarji
10 l
cvladi sawarmoo zednadebi xarjebi 3 l
----------------------------------------------28 l
zRvruli TviTRirebuleba
xarjTaRricxva iTvaliswinebs mudmiv sawarmoo zednadeb xarjebs sul weliwadSi 360 000
laris odenobiT. warmoebis gegmuri done wliurad _ 240 000 erTeulia.
realizaciasTan dakavSirebuli saxarjTaRricxvo danaxarjebi:
cvladi xarji _ 1,2 l erT cal gayidul produqtze
mudmivi xarji _ 20 000 l weliwadSi
administraciuli xarjebi wliurad dagegmilia 40 000 l
warmoebisa da realizaciis moculobam I kvartalSi faqtiurad Seadgina:
_ 2 500 cali
warmoeba
_ 70 000 cal
realizacia
_ 67 500 cali
saboloo naSTi
_ 5000 cali
moTxovna: a. moamzadeT mogeba-zaralis Sida angariSgeba I kvartlisaTvis zRvruli danaxarjebiT da danaxarjTa sruli ganawilebiT
b. daasabuTeT gaangariSebuli mogebis maCveneblebs Soris sxvaoba.
amoxsna: a. mudmivi sawarmoo zednadebi xarjebis mikuTvnebis ganakveTi produqciis erTeulze = 360 000 l / 240 000 erTeuli = 1,5 l
erTi cali produqtis sawarmoo TviTRirebuleba = 28 l + 1,5 l = 29,5 l
I kvartlis mogeba-zaralis angariSgeba danaxarjTa
sruli ganawilebiT
Semosavali relizaciidan (67 500 cali * 40 l)
2 700 000 l
sawyisi naSTi (2 500 cali * 29,5)
73 750 l
warmoeba (70 000 cali * 29,5)
2 065 000 l
saboloo naSTi (5000 cali * 29,5 l) (147 500 l)
(1 991 250 l)
-------------------------------------------------------------------------------------------------mogeba realizaciidan
708 750 l
mikuTvnebuli mudmivi sawarmoo zednadebi xarjebi _ 105 000 l
(70 000 cali * 1,5 l)
faqtiuri mudmivi sawarmoo zednadebi xarjebi
_ (90 000 l)
(360 000 l / 4)
-----------------------------------------------------------------------mudmivi sawarmoo zednadebi xarjebis mikuTvnebis metoba
15 000 l
relizaciis mTliani danaxarjebi
(86 000 l)
( 67 000 cali * 1,2 l) + (20 000 l / 4 )
administraciuli danaxarjebi ( 40 000 l / 4 )
(10 000 l)
----------------------------------------------------------------------------------------------------mogeba
627 750 l
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153
I kvartlis mogeba-zaralis angariSgeba
zRvruli danaxarjebiT
2 700 000 l
relizaciis TviTRirebuleba
sawyisi naSTi ( 2 500 cali * 28 l)
70 000 l
warmoeba (70 000 cali * 28 l)
1 960 000 l
saboloo naSTi (5000 cali * 26 l)
(140 000 l)
(1 890 000 l)
----------------------------------------------------------------------------------------------------zRvruli mogeba
810 000 l
cvladi arasawarmoo xarjebi (67 500 cali * 1,2 l)
(81 000 l)
------------------------------------------------------------------------------------------------------------saboloo zRvruli mogeba
729 000 l
mudmivi sawarmoo zednadebi xarjebi (360 000 l / 4)
(90 000 l)
relizaciis mudmivi xarjebi (20 000 l /4)
( 5 000 l)
administraciuli xarjebi (40 000 l / 4)
(10 000 l)
-----------------------------------------------------------------------------------------------------------624 000 l
mogeba
:
sxvaoba mogebis maCveneblebs Soris = 627 750 l _ 624 000 l = 3 750 l
igi gamowveulia maragebis gansxvavebuli SefasebiT.
marTlac: mocemul magaliTSi mza produqciis saboloo naSTi dasawyisTan SedarebiT
gazrdilia 2 500 erTeuliT ( 5000 cali _ 2500 cali). SevafasoT igi sruli da zRvruli
danaxarjebiT:
2 500 cali * 29,5 l = 73 750 l
2 500 cali * 28 l = 70 000 l
---------------------------------------------sxvaoba
3 750 l
b.
amocana 3. kompania awarmoebs ori saxis produqts, romlisTvisac erTi ti pis danadgarebs
iyenebs. warmoebis gegmiT gaTvaliswinebulia Semdegi maCveneblebi:
sawyisi naSTi calebSi
gamoSveba
saboloo naSTi
manqana/saaTebi
cvladi xarjebi 1 calze
erTeulis gasayidi fasi
“a” produqti
2 000
10 000
1 500
20 000
10 l
20 l
“b” produqti
2 200
15 000
3 000
37 500
12 l
25 l
mudmivi sawarmoo zednadebi xarjebi weliwadSi dagegmilia _ 89 700 l, romelic nawildeba namuSevari manqana/saaTebis proporciulad.
saerTo administraciuli xarjebi dagegmilia wliurad _ 120 000 l, romelic nawildeba
produqciis raodenobis proporciulad.
kompania iyenebs danaxarjTa sruli ganawilebis sistemas.
moTxovna: a. gamoTvaleT sawarmoo zednadebi xarjebis da saerTo-administraciuli xaejebis
mikuTvnebis saxarjTaRricxvo ganakveTi da miakuTvneT isini produqciis saxeebs;
b. moamzadeT mogeba-zaralis gegmuri angariSgeba orive saxis produqciisaTvis;
g. moamzadeT “a” produqtis mogeba-zaralis faqtiuri angariSgeba, Tu faqtiurad, “a” produqtis sawyisi naSTi aRmoCnda 2000 erTeuli, gamoSveba _ 15 000 cali, saboloo naSTi _ 2500
cali. faqtiurad namuSevaria 21 500 manq/sT. danarCeni maCveneblebi faqtiurad ar Secvlila
da gegmur doneze darCa.
d. gamoTvaleT, ramdeni cali “a” produqtia saWiro, misi relizaciidan 100 000 laris mogebis misaRebad;
amoxsna: a. mudmivi sawarmoo zednadebi xarjebis mikuTvnebis ganakveTi =
= 89700 l : (20 000 m/sT + 37 500 m/sT = 89 700 l : 57 500 m/sT = 1,56 l
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saerTo administraciuli xarjebis mikuTvnebis ganakveTi =
= 120 000 l : (10 000 cali + 15 000 cali) = 120 000 l : 25 000 cali = 4,8 l
Ggegmuri mudmivi sawrmoo zednadebi xarjebis mikuTvneba:
“a” produqti _ 20 000 m/sT * 1,56 l = 31 200 l
“s” produqti _ 37 500 m/sT * 1,56 l = 58 500 l
--------------------------------------------------------------jami 57 500 m/sT
89 700 l
gegmuri saerTo administraciuli xarjebis mikuTvneba:
“a” produqti _ 10 000 cali * 4,8 l = 48 000 l
“b” produqti _ 15 000 cali * 4,8 l = 72 000 l
1 cali “a” produqtis gegmuri sawarmoo TviTRirebuleba = 10 l + 1,56 l = 11.56 l
1 cali “b” produqtis gegmuri sawarmoo TviTriebuleba = 12 l + 1,56 l = 13,56 l
“b” produqtis mogeba-zaralis
“a” produqtis mogeba-zaralis
gegmuri angariSgeba
gegmuri angariSgeba
lari
lari
210 000
355 000
(10 500 cali * 20 l)
(14 200 cali * 25 l)
sawyisi naSTi _
23 120
sawyisi naSTi _
29 832
(2000 cali * 11,56 l)
(2200 cali * 13,56 l)
gamoSveba _
115 600
gamoSveba
_ 203 400
(10000cali*11,56l)
(15000 cali*13,56)
saboloo naSTi
(17 340 ) (121 380)
saboloo naSTi
(40 680)
(192 552)
-------------------------------------------------------------------------------------------------------------88 620
mogeba relizaciidan
162 448
mogeba relizaciidan
xarjebis mikuTvnebis sxvaoba
_
xarjebis mikuTvnebis sxvaoba
_
(48 000)
(72 000)
--------------------------------------------------------------------------------------------------------------------mogeba
40 620
mogeba
90 448
b.
g.
“a” produqtis mogeba-zaralis
faqtiuri angariSgeba
lari
290 000
(14 500 cali * 20 l)
realizaciis TviTRirebuelba:
sawyisi naSTi (2000 cali * 11,56 l) _23 120
gamoSveba (15 000 cali * 11,56 l)
_ 173 400
saboloo naSTi (2500 cali * 11,56 l) _ (28 900)
(167 620)
---------------------------------------------------------------------------------------------mogeba relizaciidan
122 380
mudmivi sawarmoo zednadebi xarjebis mikuTvnebis metoba
2 340
[(21 500 sT * 1,56 l) _ 31 200 l]
(48 000)
------------------------------------------------------------------------------------------------mogeba
76 720
maSasadame, “a” produqtis relizaciidan miRebuli iqna 36 100 lariT (76 720 l _ 40 620
l) meti mogeba dagegmilTan SedarebiT, rac ZiriTadad relizaciis raodenobis zrdiT iyo
gamowveuli.
d. “a” produqtis realizaciidan 100 000 l mogebis misaRebad saWiro produqciis raodenoba:
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(48 000 l + 31 000 l) + 100 000 l
pr = ---------------------------------------------------------- = 17 920 cali
(20 l _ 10 l)
amocana 4. samrewvelo kompania awarmoebs da yidis ori saxis X da Y produqts. mudmivi sawarmoo zednadebi xarjebis mikuTvnebis ganakveTia 5 lari erT manqana/saaTze, romelic warmoebis
gegmur moculobas efuZneba.
Mmomavali Tvis xarjTaRricxviT cnobilia:
produqti X
produqti Y
realizacia erTeulebSi
14 500
21 400
1 erTeulis gasayidi fasi (l)
3,0
4,0
warmoeba erTeulebSi
15 000
22 000
22 500
35 200
cvladi sawarmoo xarjebi (l)
manqana/saaTebi
2 100
3 520
500
800
mudmivi sawarmoo zednadebi xarjebi momaval TveSi dagegmilia 26 133 lari, romelic produqciis saxeebs Soris nawildeba manqana/saaTebis proporciulad da adaministraciuli xarjebi
dagegmilia 9 500 lari.
moTxovna: zemoT mocemuli informaciis safuZvelze gamoiangariSeT gegmuri mogeba TiToeuli nakeTobisaTvis da jamurad:
a. danaxarjTa sruli ganawilebiT
b. zRvruli danaxarjebiT
g. daasabuTeT mogebis maCveneblebs Soris gansxvavebis mizezi.
amoxsna: a.
X produqtis erT erTeulze cvladi xarji = 22 55 l / 15 000 erT. = 1,5 l
X produqtis erT erTeulze mudmivi sawarmoo zednadebi xarji =
= (2 100 m/sT * 5 l) : 15 000 sT = 0,7 l
------------2,2 l
Y produqtis erT erTeulze cvladi xarji = 35 200 l / 22 000 erT = 1,6 l
Y produqtis erT erTeulze mudmivi sawarmoo zednadebi xarji =
= ( 3 520 m/sT * 5 l) : 22 000 sT = 0,8 l
---------------2,4 l
Mmogeba/zaralis gegmuri angariSgeba
produqti X
produqti Y
sul
Semosavali realizaciidan )l)
43 500
85 600
129 100
(14 500 erT. * 3 l)
(21 400 erT. * 4 l)
realizebuli produqciis TviTRireb.
(31 900)
(51 360)
83 260
(14 500 * 2,2 l)
(21 400 * 2,4 l)
--------------------------------------------------------------------------------------Mmogeba realizaciidan
11 600
34 240
45 840
mudmivi sawarmoo zednadebi xarjebis
mikuTvnebis sxvaoba:
mikuTvnebuli _ 10 500
17 600
(15 000 erT * 0,7 l)
(22 000 erT * 0,8l)
ganawilebuli
_ (9 765)
(16 368)
(26 133/5 620) * 2 100 sT
(26 133 / 5 620) * 3 520 sT
------------------------------------mikuTvnebis metoba
735
1 232
1 967
------------------------------------------------------------------------------------------saoperacio mogeba
12 335
35 472
47 807
(9 500)
----------------------------------------------------------------------------------------------------------------------------jamuri mogeba
38 307
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mogeba/zaralis angariSgeba cvladi danaxarjebiT (l)
X
Y
sul
43 500
85 600
cvladi danaxarjebi
(21 750)
(34 240)
(14500erT * 1,5 l)
( 21400 * 1,6l)
-----------------------------------------------------zRvruli mogeba
21 750
51 360
-----------------------------------------------------------------mogeba
-
129 100
(55 950)
--------------73 110
(26 133)
----------------37 477
g.
mogebis maCveneblebs Soris sxvaoba = 38 307 l _ 37 477 l = 830 l
X produqtze naSTebis zrda
Y produqtze naSTebis zrda
= 500 erTeuli * 0,7 l = 350 l
= 600 erTeuli * 0,8 l = 480 l
-------------830 l
amocana 5. kompania ~luqsi~ awarmoebs AA, B da C produqts,romelTa Sesaxeb arsebobs Semdegi
informacia:
A
manqana/saaTebis ricxvi 1 calze
6
kac/saaTebi erT calze
10
pirdapiri masalis xarji 1 calze larebSi
10
pirdapiri SromiTi xarji l/sT
8
cvladi sawarmoo zednadebi xarji l/sT
4
-----------------------------------sul cvladi xarjebi
22
gasayidi fasi l/1 calze
30
zRvruli mogeba l/1 calze
8
moTxovna gayidvebze
A _
B _
C _
B
C
8
6
10
4
12
10
10
6
5
2
-------- ---------27
18
40
25
13
7
momaval kvartalSi SezRudulia Semdegnairad:
2 000 cali
5 000 cali
6 000 cali
amasTan, kompaniis politikidan gamomdinare C produqti unda awarmoon minimum 2 000 cali.
Sroma/saaTebi SezRudulia 80 000 saaTiT da manqana/saaTebi _ 71 400 saaTiT. xolo, masalis
maragi SeuzRudavia.
moTxovna: daadgineT warmoebis moculoba samive produqtisaTvis, roca mogeba maqsimaluri
iqneba.
amoxsna:
vis.
pirvel rigSi gamoTvaleT SemzRudavi faqtorebi warmoebis potenciuri donisaT-
Ppotenciuri
sul manqana/saaTebi
sul kac/saaTebi
Ggayidvebi calebSi
produqti A
2 000
2000 * 6 m/sT = 12 000
2000 * 10 kac/sT = 20 000
produqti B
5 000
5000 * 8 m/sT = 40 000
5000 * 6 kac/sT = 30 000
produqti C
6 000
6000 * 10 m/sT = 60 000
6000 * 4 kac/sT = 24 000
------------------------112 000
74 000
gaangariSebebis SedarebiT advilaT daadgenT, rom SemzRudavi faqtoria manqana/saaTebi,
radgan 112 000 sT aRemateba 71 400 sT-s.
Aamis Semdeg gamoTvaleT zRvruli mogeba 1 manqana/saaTze:
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PA produqtis mixedviT _ 8 l / 6 m/sT = 1,33 l
B produqtis mixedviT _ 13 l / 8 m/sT = 1,625 l
C produqtis mixedviT _ 7 l / 10 m/sT = 0,7 l
amrigad, yvelaze maRali zRvruli mogeba arsebobs B produqtis mixedviT. Aamitom gayidvebis SesaZlo maqsimalur donemde kompaniam jer es produqti unda aiyvanos, rac 5000 erTeuls Seadgens. Semdeg A produqti da bolos C produqti. Mmagram, kompaniis politikidan
gamomdinare C produqti minimum 2000 cali unda damzaddes. am Ffaqtorebis gaTvaliswinebiT
warmoebis moculobis maCveneblebi Semdeg saxes miiRebs:
warmoebuli
erTeulebi
produqti C _
produqti B _
2 000
5 000
produqti A _
1 900
dagrovili namqanasaaTebi
2000 * 10 m/sT = 20 000
5000 * 8 m/sT = 40 000
11 400
SemzRudavi
faqtorebi
kompaniis politika
moTxovna
manqana/saaTebi
(71 400 sT _ (40 000 + 20000) = 11 400 sT
11 400 m/sT / 6 m/sT = 1900 cali
amdenad, gamoTvlas diwyebT C produqtidan, radgan igi SezRudulia kompaniis politikiT;
Semdeg gamoTvliT B produqtis warmoebisaTvis saWiro manqan/saaTebs, radgan masze zRvruli
mogeba yvelaze maRalia da bolos, darCenili manqana/saaTebis farglebSi gamosaSvebi A produqtis raodenobas.
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i. WilaZe
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Tavi 9. danaxarjebis aRricxva gansakuTrebuli
daniSnulebis mixedviT
gansakuTrebuli daniSnulebiT danaxarjTa kalkulaciis meTodebs miekuTvneba: SekveTis, nakeTobaTa partiis da kontraqtis TviTRirebulebis kalkulacia.
gansakuTrebuli daniSnulebis mixedviT danaxarjTa kalkulaciisaTvis damaxasiaTebelia Semdegi Taviseburebebi:
* samuSao gamoiyofa uwyveti nakadis sawinaaRmdegod,
* samuSaos gamoyofa SeiZleba specialuri momxmareblis SekveTis an kontraqtis mixedviT.
danaxarjTa es meTodi gamoiyeneba maSin, rodesac firma SemkveTisaTvis asrulebs danaxarjTa erTi erTeulis SekveTas.
Aam TavSi ganixileba Semdegi sakiTxebi;
* SekveTis TviTRirebulebis kalkulacia;
* produqciis (nakeTobaTa) partiebis TviTRirebulebis kalkulacia;
* kontraqtebis TviTRirebulebis kalkulacia.
9.1. SekveTis TviTRirebulebis kalkulacia
SekveTis mixedviT danaxarjTa kalkulaciis meTodi gamoiyeneba maSin, rodesac sawarmo iRebs momxareblisagan SekveTas danaxarjTa calkeuli erTeulis sawarmoeblad.
wvrilseriuli warmoebis firmebi individualuri SekveTebiT amzadeben
gansakuTrebuli daniSnulebis nakeTobebs, xelsawyoebs, manqana-danadgarebs,
makompleqtebel nakeTobebs da sxvas. aseT firmebs SeuZliaT daakmayofilon
moTxovna iseT nakeTobebze, romlebic Seesabameba ufro maRal standartebs,
vidre esaa masiurad warmoebul identur produqciaze. an, moTxovna SeiZleba
imdenad mcire raodenobaze iyos, rom didi firmebisaTvis misi dagegmva da
warmoeba xelsayreli ar aris.
SekveTebze momuSave firmebi Cveulebriv iyeneben mravalferovan manqana-danadgarebs, raTa Seasrulon farTo speqtris samuSaoebi. xSirad maTi
SemkveTebi arian msxvili firmebi, romlebic Tavisi samuSaoebis nawilis
Sesrulebas sxva firmebs sTxoven, radgan ar gaaCniaT saWiro materialuri
da SromiTi resursebi, raTa awarmoon specifiuri produqcia an operaciebi.
aqedan gamomdinare, SekveTebis Semsrulebeli firmebi mxolod mcire sididisa da ganmeorebadi xasiaTis samuSaoebs axorcieleben, rac ganapirobebs imas,
rom sawarmoo gegmebi winaswar mxolod ramdenime kvirisaTvis an TvisaTvis
SeiZleba momzaddes. amdenad, dagegmva metad moqnili unda iyos, raTa mzad
iyos saswrafo SekveTis SesrulebisaTvis.
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SekveTis, produqciis partiis an kontraqtis TviTRirebulebis kalkulaciisas SeiZleba gamoyenebul iqnas rogorc zRvruli danaxarjebiT, ise danaxarjTa sruli ganawilebis princi pebi. rogorc cnobilia, aRricxvis saerTaSoriso standartebis moTxovnebis Sesbamisad, TviTRirebulebis kalkulacia
unda moxdes danaxarjTa sruli ganawilebiT. zRvruli kalkulacia mxolod
Sida gadawyvetilebis miRebis miznebisaTvis SeiZleba iqnas gamoyenebuli.
SekveTuri warmoebis ti pis dros, yoveli SekveTisaTvis gaixsneba calke
saaRricxvo baraTi (uwyisi), sadac Caiwereba:
* mocemuli SekveTisaTvis specialurad SeZenili masalis Rirebuleba (masalis miRebaze Setyobinebis an momwodeblis angariS-faqturidan);
* moxmarebuli masalis Rirebuleba (moTxovnis dokumentebidan);
* pirdapiri Sromis anazRaureba (samuSao drois tabelidan, SekveTis samuSao baraTidan);
* sxva pirdapiri gasavlebi (angariS-faqturebidan da sxva);
* sawarmoo zednadebi xarjebi SekveTis TviTRirebulebaSi Seitaneba mikuTvnebis romelime meTodis Sesabamisad.
saaRricxvo periodis bolosaTvis SekveTa dasrulebuli Tu ar aRmoCnda,
maSin, SekveTis saaRricxvo baraTSi am momentisaTvis arsebuli Tanxebis jami
daumTavrebeli warmoebis maCvenebeli iqneba.
SekveTis danaxarjebi SeiZleba Sedarebul iqnas dagegmilTan, raTa gaanalizdes danaxarjTa saxeebis mixedviT warmoqmnili gadaxrebi. Tu SekveTili
produqcia mravali saxis komponents Seicavs, maSin ufro sasargebloa yvela
komponentis danaxarjebis calk-calke analizi.
SekveTis gasayidi fasi efuZneba gegmur danaxarjebs, romelSic sawarmoo
da arasawarmoo zednadebi xarjebi mikuTvnebis gegmuri ganakveTebiT Seitaneba. zednadebi xarjebis mikuTvnebis ganakveTebis arasworma dagegmvam ki
SeiZleba seriozulad daazaralos biznesi, radgan, Tu SekveTis fasi gadaWarbebuli iqneba, momxmareblebi Seecdebian sxva klienti monaxon. xolo, Tu
SekveTis fasi Zalian dabali aRmoCnda, maSin realizaciidan miRebuli Semosavlebi ver dafaravs danaxarjebs an adgili eqneba araadekvatur ukugebas.
aseTi arasasurveli Sedegebis Tavidan acilebis mizniT, saWiroa zednadebi
xarjebis ganakveTebis mikuTvnebis bazis samarTliani SerCeva da TviT mikuTvnebis normebis optimaluri sididis dagegmva teqnologiuri rukebisa da
warsuli gamocdilebis gaTvaliswinebiT.
SekveTis mixedviT danaxarjTa kalkulaciis dros danaxarjTa kalkulacia xdeba yoveli SekveTisaTvis calk-calke da mTliani danaxarjebi unda
Seudardes mogeba-zaralis angariSis naerT maCvenebels.
zogjer, SeiZleba warmoiqmnas sxvaoba SekveTebis danaxarjebis uwyisebiT
gamoTvlili mogebis maCvenebelsa da finansuri aRricxvis nawilSi momzade
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i. WilaZe
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buli naerTi mogeba-zaralis angariSgebis maCveneblebs Soris. amitom, unda
moxdes SekveTebis danaxarjTa uwyisisa da naerTi finansuri angariSgebis
Sejereba. maT Soris warmoSobili sxvaoba SeiZleba gamowveuli iyos: aRuricxavi “masalebze moTxovnebis” arsebobiT, an SromiTi danaxarjebis mcdari
klasificirebiT (ZiriTadi SromiTi danaxarjebis nawili naCvenebi iyos rogorc damxmare Sroma) an zednadebi xarjebis mikuTvnebis sxvaobiT.
magaliTi: davuSvaT, kompania “guTani” sasoflo manqanebis saremonto samuSaoebs asrulebs
da wlis ganmavlobaSi SekveTebis Sesrulebis danaxarjebis aRricxvis baraTebis monacemebi
ganzogadebulia Semdegi saxiT:
daxarjuli masalebi
50 000 l
44 000 l
zednadebi danaxarjebi:
masalis xarjis 20%
10 000 l
pirdapiri Sromis 80% 35 200 l 45 200 l
---------------------------------------------------------gadazidvis xarjebi
1 500 l
mogeba _
25 00 l
amonagebi
165 700 l
kompaniis mTvarma buRalterma wliuri finansuri angariSgeba Semdegi saxiT waradgina:
lari
realizacia
165 700
masalisa da sawyisi daumTavrebeli
warmoebis naSTi
15 000
masalebis Sesyidva
62 000
masalisa da daumTavrebeli warmoebis saboloo naSTi
(18 000)
(59 000)
---------------------------------------------------------------------sawarmoo SromiTi xarjebi
(46 000)
sxva sawarmoo gasavlebi
(20 000)
------------------------------------------------------------------------mogeba relizaciidan
40 700
ofisis saerTo-administraciuli xarjebi
(9 000)
relizaciis xarjebi
(4 000)
gadazidvis xarjebi
(1 500)
---------------------------------------------------------------------------mogeba
26 200
amasTan, arsebobs Semdegi damatebiTi informacia:
1 ivnisi
8 000 l
daumTavrebeli warmoebis naSTi:
masalis xarji
6 000 l
SromiTi xarji
1 000 l
31 dekemberi
8 500 l
7 000 l
2 500 l
xolo, sawarmoo xelfasi moicavs _ 30 000 l pirdapir da 16 000 l arapirdapir xelfass.
avxsnaT, SekveTis danaxarjebis naerT uwyisebsa da finansur angariSgebaSi naCveneb mogebis maCveneblebs Soris sxvaobis mizezebi.
i. WilaZe -
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amoxsna: gamovTvaloT gadaxrebi:
finansuri
angariSgebiT
danaxarjebis
uwyisebiT
gadaxra
lari
daxarjuli masalebi
60 500
SromiTi xarji sawyis daumTavrebel warmoebaSi 1 000
pirdapiri SromiTi xarji periodSi
30 000
(2 500)
SromiTi xarji saboloo daumT. warmoebaSi
50 000
(10 500)
sxva sawarmoo gasavlebi
realizaciis xarjebi
44 000
daumT. warmoebis sawyisi naSTi
masalis Sesyidvebi
8 000
6 000
62 000
jami
76 000
masalebis saboloo naSTi
masalebi daumTavrebel warmoebaSi
zednadebi xarjebi
gadazidvis xarjebi
jami
(8 500)
(7 000)
28 500
16 000
20 000
9 000
4 000
49 000
1 500
139 500
mogebis maCveneblebis
mogeba danaxarjTa baraTebiT
masalis danaxarjebi
zednadebi xarjebi
mogeba finansuri angariSgbiT
45 200
1 500
140 700
15 500
(3 800)
_
1 200
Sejereba
lari
25 000
(10 500)
15 500
(3 800)
26 200
SekveTebis damzadebaze gaweuli danaxarjebi aRiricxeba daumTavrebeli
produqciis angariSis debetSi. damTavrebuli SekveTa Tu pirdapir miaqvs
SemkveTs, maSin SemkveTze damTavrebuli SekveTis Cabareba aRiricxeba relizebuli produqciis TiTRirebulebis angariSis debetsa da daumTavrebeli produqciis angariSis kreditSi. Tu damTavrebuli SekveTili produqcia
sawyobSi Seitaneba da SemkveTi mas Semdeg waiRebs, maSin igi mza produqciis
angariSze aRiricxeba, saidanac SemkveTze produqciis Cabarebisas Camoiwereba.
9.2. nakeTobaTa partiis TviTRirebulebis
kalkulacia
kompania, romelic partiobiT awarmoebs mraval identur produqts da
myidvelis molodinSi sawyobSi inaxavs, iyenebs danaxarjebis partiobiTi kalkulaciis meTods. aseT SemTxvevaSi produqciis yoveli partia warmoadgens
danaxarjTa erTeuls.
iseve, rogorc danaxarjebis SekveTiTi aRricxvis dros, mocemuli produqtis
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i. WilaZe
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partiis warmoebis dros warmoSobili pirdapiri da arapirdapiri danaxarjebis aRricxvisaTvis gamoiyeneba partiis saaRricxvo uwyisi (an faili
kompiuterSi). roca produqciis partiis warmoeba mTavrdeba, misi danaxarjebis aRricxvis uwyisi ixureba da produqcia sawyobSi gadaitaneba.
produqciis partiis warmoebis danaxarjebis Sesaxeb informacia aucilebelia danaxarjebis analizisaTvis, maragis kontrolisaTvis, faswarmoqmnaSi
cvlilebebis regulirebisaTvis, axali produqciis danergvis an arsebuli
operaciebis gaumjobesebisaTvis.
rogorc SekveTis, aseve produqciis partiis faqtiuri danaxarjebi unda
Seudardes gegmur xarjTaRricxvas da Semdeg, Seiswavleba aRmoCenili gadaxrebis mizezebi.
produqciis erTeulis TviTRirebuleba gamoiTvleba partiis danaxarjebis
jamis gayofiT partiaSi arsebuli produqciis raodenobaze. TviTRirebulebis gamoTvlis princi pebi igiva, rac SekveTiTi warmoebis dros.
9.3. kontraqtebis TviTRirebulebis kalkulacia
kontraqtis Sesrulebis danaxarjebis aRricxvis meTodi gamoiyeneba Senobebis mSeneblobisaTvis an sxva saamSeneblo kontraqtebis gaformebis SemTxvevaSi, romlis Sesruleba Tveebs an wlebs saWiroebs.
kontraqtsa da SekveTas Soris sxvaoba mdgomareobs Sesrulebis xangrZliobasa da moculobaSi. kontraqtebis danaxarjebis aRricxva mSeneblobaSi
gamoiyeneba. samuSaoebi tardeba samSeneblo ubanze da ara Semsrulebeli
firmis teritoriaze.
yoveli kontraqti iTvleba rogorc danaxarjTa damoukidebeli erTeuli.
mogeba calkeuli kontraqtis mixedviT gamoiTvleba. msxvili kontraqtebisaTvis SeiZleba calkeuli etapebic gamoiyos.
TiToeuli kontraqtisaTvis danaxarjebis dagroveba xdeba calkeul saaRricxvo angariSze. pirdapiri masalebi SeiZleba mSenebeli firmis sawyobidan
iqnas gacemuli samSeneblo moednebze an specialurad iqnas SeZenili mocemuli kontraqtisaTvis. orive SemTxvevaSi dadebetdeba kontraqtis angariSi
da pirvel SemTxvevaSi dakreditdeba masalis angariSi, meore SemTxvevaSi ki
kreditorebis an fulis aRmricxveli angariSebi.
pirdapiri SromiTi danaxarjebi moicavs naxazebis Sedgenaze, dizainsa da
proeqtirebaze gaweul Sromas. agreTve, kontraqtis samuSao ubanze Catarebul nebismieri saxis Sromas.
gamoiyofa sxva pirdapiri danaxarjebi, romelsac miekuTvneba samSeneblo
manqana-aRWurvilobebi da qvesaijaro samuSaoebi.
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samSeneblo manqana-aRWurvilobebi SeiZleba Sesyidul iqnas specialurad kontraqtisaTvis da am SemTxvevaSi maTi pirvandeli RirebulebiT daewereba kontraqtis angariSis debets. SeiZleba samSeneblo meqanizmebi sxva
kontraqtidan iqnas gadmotanili. maSin, aRWurvilobis sabalanso (narCeni)
RirebulebiT dadebetdeba mocemuli kontraqtis angariSi da dakreditdeba
im kontraqtis angariSi, saidanac aRWurviloba iqna gadmotanili. yoveli finansuri periodis bolos (an kontraqtis damTavrebisas) nebismieri sakuTari
samSeneblo aRWurviloba narCeni RirebulebiT aRiricxeba kontraqtis angariSis kreditSi (e.i. rogorc momavali periodis angariSze an axal kontraqtze gadasatani naSTi).
aseTi buRaltruli gatarebebis efeqti mdgomareobs imaSi, rom mowyobilobebis cveTa avtomaturad rCeba kontraqtis angariSis debetSi. SeiZleba
mowyobilobebi aRebul iqnas qiriT. aseT SemTxvevaSi kontraqtis angariSze
mxolod qiris Rirebuleba aRiricxeba.
didi kontraqtis Sesrulebis periodSi, samSeneblo firmam SeiZleba moiwvios qvemoijareebi, magaliTad, wyal-gayvanilobis, kanalizaciis, eleqtrogayvanilobis da sxva samontaJo samuSaoebis Sesasruleblad. am samuSaoebis Rirebuleba daewereba kontraqtis angariSis debets, kreditorebis an fuladi
Tanxebis angariSebTan korespodenciiT.
zednadebi xarjebi, ZiriTadi xarjebis mimarT dadgenili procentuli ganakveTiT daewereba aseve kontraqtis TviTRirebulebas.
TiToeuli kontraqtis fasi SeTanxmebulia firmasa da SemkveTs Soris dadebuli sakontraqto SeTanxmebiT. roca kontraqti ramdenime Tves da wels
grZeldeba, maSin kontraqtori SemkveTisagan Sualedur anazRaurebas iTxovs.
aseTi anazRaureba dakavSirebulia mocemuli momentisaTvis Sesrulebuli
samuSaos moculobasTan.
kontraqtis Sesrulebis ganmavlobaSi, SemkveTi gascems specialur mowmobas, romelSic aRniSnulia mocemuli momentisaTvis Sesrulebuli samuSaoebisaTvis asanazRaurebeli Tanxa. umetes SemTxvevaSi, kontraqtori klientze
gascems angariS-faqturas, romelSic aRniSnulia gadasaxdeli Tanxa.
kontraqtori SemkveTisagan miRebul mowmobaSi aRniSnuli Tanxidan nawils
iRebs kontraqtis damTavrebidan ramdenime xnis Semdeg, roca yvela defeqti
gaswordeba. klientis mier jer kidev gadauxdel am Tanxas dakavebul Tanxas
uwodeben.
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9.4. mogebis mikuTvneba daumTavrebel kontraqtze
kontraqti, rogorc aRiniSna, xangrZliv periods moicavs. amitom, 31 dekembris mdgomareobiT, Tundac igi damTavrebuli ar iyos, kontraqtorma unda
aRiaros Sesabamisi mogeba, vinaidan, kontraqti mogebas Sesrulebis mTeli
periodis ganmavlobaSi gamoimuSavebs. amisaTvis gamoiyeneba samuSaos Sesrulebis procentuli meTodi.
daumTavrebeli kontraqtisaTvis misakuTvnebeli mogebis maCveneblis gamosaTvlelad gaTvaliswinebuli unda iqnas Semdegi sakiTxebi:
* kontraqtis Sesrulebis xarisxi adekvaturi sizustiT unda Sefasdes;
* mogeba gamoiTvleba mocemuli droisaTvis kontraqtze Sesrulebuli samuSaoebis proporciulad;
* kontraqtidan mosalodneli nebismieri mTliani zarali dauyovnebliv
unda iqnes aRiarebuli.
daumTavrebel kontraqtze misakuTvnebeli mogebis gamosaTvlelad saWiroa
Semdegi safexurebis gavla:
1. kontraqtis SeTanxmebuli fasis gansazRvra;
2. kontraqtis SesrulebisaTvis saWiro gegmuri danaxarjebis gansazRvra.
mocemul momentSi mTliani savaraudo danaxarjebi Seadgens faqtiuri danaxarjebisa da kontraqtis dasrulebisaTvis saWiro samomavlo xarjebis
jams;
3. mosalodneli gegmuri mogebis gamoTvla;
4. mocemuli droisaTvis daumTavrebel kontraqtze misakuTvnebeli mogebis
gamoTvla.
mocemuli droisaTvis sertificirebuli
misakuTvnebeli
(Cabarebuli) samuSaos Rirebuleba
mogeba
=
kontraqtis mTliani sarelizacio fasi
* mTliani gegmuri mogeba
mocemul saangariSgebo welze misakuTvnebeli mogeba dagrovil mogebas
warmoadgens. amitom, Tu wina wels Sualeduri mogeba ukve aRiarebuli iyo, maSin mocemul wels gamoTvlili misakuTvnebeli mogebis sidides gamoakldeba
adre aRiarebuli Sualeduri mogeba.
amasTan, xandaxan xdeba mogebis Semcireba pirobiTi maCvenebliT (magaliTad, 10 an 20%-iT), raTa windaxedulobidan gamomdinare, kontraqti jer damTavrebuli araa da SeiZleba raime zarals eqnes adgili.
magaliTi: davuSvaT, kontraqtis Cabarebis fasia 300 000 lari. saxarjTaRricxvo TviTRirebulebaa _ 210 000 l. maSasadame, gegmuri saerTo mogeba aris 90 000 l. Tu 31 dekembris
mdgomareobiT, SemkveTis mier miRebulia 130 000 laris samuSao, maSin, mimdinare wels misakuTvnebeli mogeba Semdegnairad gamoiTvleba:
misakuTvnebeli mogeba = 130 000 / 300 000 * 90 000 = 0,43 * 90 000 = 38 700 l.
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9.5. pirdapiri, arapirdapiri da zenormatiuli
danaxarjebis identifikacia
aucilebelia gamoyofili iqnas pirdapiri, arapirdapiri da periodis danaxarjebi. agreTve, unda gaanalizdes zenormatiuli danaxarjebi da maTi
gamomwvevi mizezi.
mocemul SekveTaze an kontraqtze momuSave pirebis momuSave muSakebis
Sroma aris pirdapiri danaxarji. samSeneblo manqanebis operatorebis xelfasi aris zednadebi danaxarji, magram pirdapiri xarjia mocemuli kontraqtisaTvis.
Tu zenormatiuli samuSao aucilebeli iyo SemkveTis mier gazrdili SekveTis Sesasruleblad, maSin igi ganisazRvreba rogorc warmoebis danaxarji
da Seitaneba kontraqtis (SekveTis) TviTRirebulebaSi.
Tu zenormatiuli samuSao Sesrulda imisaTvis, rom anazRaurdes daugegmavi mizeziT gacdenili dro, magram, romlis Tavidan acileba SeuZlebeli iyo,
maSin igi ganixileba rogorc sawarmoo zednadebi xarjebi da ganawildeba
im SekveTebze, romlebic erTdroulad sruldeba.
Tu zenormatiuli samuSao Sesrulebulia gansakuTrebuli SemTxvevbis
gamo (magaliTad, wyaldidobiT datborili teritoriis gawmenda an Tavidan
acilebadi RonisZiebebis gamo) maSin, misi xarji ar Seitaneba TviTRirebulebaSi da mogeba-zaralis angariSidan Camoiwereba.
amrigad, danaxarjebis kontrolis mizania moxdes danaxarjebis samarTliani identifikacia. kontroli xorcieldeba Semdegi mimarTulebebiT:
* detalizebuli sawarmoo SekveTa _ SekveTebis detalizebuli analizi
seriis nomrebiT unda moxdes.
* ganacxadi damatebiT masalebze _ damatebiTi moTxovna masalebze dakmayofildeba mxolod oficialurad dadasturebuli dokumentis wardgenis
Semdeg, romelSic dasabuTebuli iqneba damatebiTi moTxovnebis mizezebi.
* teqnologiuri rukebi _ yovel sawarmoo SekveTas unda axldes teqnologiuri ruka, romelSic mocemulia operaciebis an etapebis zusti Tanmimdevroba da Sefasebulia TiToeuli etapisaTvis an operaciisaTvis saWiro dro.
faqtiuri dro unda aRiricxos da drois gadaxarjvis SemTxvevaSi unda aRiniSnos gamomwvevi mizezebi.
* regularuli angariSgebebi _ angariSgebis mizania, iq sadac SesaZlebelia,
Tavidan iqnas acilebuli arasasurveli situaciis ganmeoreba Sesabamisi zomebis miRebis Semdeg, rogoricaa: moxmarebis Sefasebis arsebuli Sefasebis
meTodebis Secvla; damkveTis Secvla; momuSaveTa swavlebaze danaxarjebis
gazrda; yvela kategoriis muSakTa wamaxalisebeli dajildoebis SemoReba;
manqana-aRWurvilobebis pofilaqtikuri momsaxurebis sistemis gaumjobeseba.
xelmZRvaneloba dainteresebulia sxvadasxva samuSaoebis momgebianobis
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erTmaneTTan SedarebiT, rac exmareba maT prioritetebis SerCevaSi: zogierT
SekveTaze uari Tqvan an gadascen Sesasruleblad qvemoijares. gadawyvetilebis misaRebad SeiZleba gamoyenebuli iqnas zRvruli mogebis done, magram
saboloo angriSiT, sarelizacio fasma yvela danaxarji unda dafaros da
uzrunvelyos sakmarisi mogebis miReba.
9.6. wunis da defeqtebis xarjebis aRricxva
produqciis warmoebisas zogjer adgili aqvs wundebuli produqciis arsebobas. amitom, SeiZleba saWiro gaxdes misi gamosworebis damatebiTi xarjebis
gaweva. warmoebis ufrosi, teqnikuri kontrolis ganyofilebidan miRebuli
aqtis safuZvelze iRebs gadawyvetilebas imis Sesaxeb, warmoSobili wuni SeiZleba gamoswordes Tu gamosworeba SeuZlebelia.
wundebuli produqciis gamoSvebasTan dakavSirebuli danaxarjebis gaangariSebis dros sayuraReboa ori ZiriTadi amocana:
1. wunis donis kontrolis ganxorcielba da defeqtebis aRmofxvra;
2. iseTi pirobebis Seqmna, romlis drosac, sxva faqtorebTan erTad, sarelizacio fasi dafaravda im danaxarjebs, romelic Seicavs danaxarjebs dawunebuli produqciis normatuili donisaTvis da defeqtebis aRmofxvraze.
SeiZleba aRmoCndes, rom ufro advili da iafia arastandartuli erTeulebis jarTSi Cabareba da Semdegi partiis gazrda, vidre Sesruldes mcire
SekveTa defeqtebis aRmosafxvrelad, romelic qarxanaSi calke unda ganxorcieldes.
wundebul produqciaze danaxarjebi SeiZleba gamoiyos SekveTis specialuri numeraciiT, raTa danaxarjebi SekveTaze Sesabamisi nomriT daericxos. Tu
produqcia Cabardeba jarTSi, maSin, sakalkulacio ganyofilebis mier Sedgenili Camoweris aqtis safuZvelze, dakreditdeba SekveTis angariSi da dadebetdeba wundebuli produqciis angariSi. Tu wundebuli produqcia eqvemdebareba gamosworebas, maSin defeqtis gamosworebis danaxarjebi “defeqtebis
aRmofxvris” angariSis debetSi aRiricxeba. Tu wunidan miRebul jarTs aqvs
sarealizacio Rirebuleba, maSin, wundebuli produqciis angariSi dakreditdeba realizaciidan amonagebis angariSis an jarTis angariSTan korespodenciiT.
1. rodis gamoiyeneba SekveTis TviTRirebulebis kalkulaciis meTodi.
2. rodis gamoiyeneba kontraqtis TviTRirebulebis kalkulaciis meTodi.
3. ras udris wlis bolos daumTavrebeli kontraqtis kuTvnili mogeba.
4. ra Tavisebureba gaaCnia manqana-meqanizmebis cveTis aRricxvas kontraqtis xarjebis kalkulaciis dros.
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a m o c a n e b i
amocana 1. kompania SekveTis gegmur maCveneblebs adgens Semdegi princi pebis mixedviT:
mTliani danaxarji = ZiriTad danaxarjebs + 40% zednadebi danaxarjebi
gasayidi fasi = mTlian danaxarjebs + 25% mogeba.
ori SekveTis gegmuri maCvenblebi Semdegia:
“a” SekveTa
“b” SekveTa
l
l
ZiriTadi masalebi
2 000
1 500
ZiriTadi muSebis xelfasi
2 500
3 000
(4 l 1 sT-Si)
--------------------------------------------------------------------------------------------ZiriTadi xarjebi
4 500
4 500
mikuTvnebuli zednadebi xarjebi 40%
1 800
1 800
------------------------------------------------------------------------------------------------mTliani danaxarji
6 300
6 300
mogeba 25%
1 575
1 575
gasayidi fasi
7 875
7 875
maSasadame, orive SekveTa erTnair mogebas iZleva, miuxedavd imisa, rom meore SekveTa ufro Sromatevadia. es imiTaa gamowveuli, rom zednadebi xarjebis mikuTvneba saerTo bazis
safuZvelze moxda.
moTxovna: gamoTvaleT, ra moxdeba, Tu zednadebi xarjebis mikuTvneba moxdeba imave saprocento ganakveTiT da ZiriTadi SromiTi danaxarjebis safuZvelze. gaakeTeT komentari.
amoxsna:
“a” SekveTa
l
“b” SekveTa
l
ZiriTadi masalebi
2 000
1 500
ZiriTadi muSebis xelfasi
2 500
3 000
(4 l 1 sT-Si)
--------------------------------------------------------------------------------------------ZiriTadi xarjebi
4 500
4 500
(ZiriTadi xelfasis 40%)
1 000
1 200
------------------------------------------------------------------------------------------------mTliani danaxarji
5 500
5 700
mogeba 25%
1 375
1 425
gasayidi fasi
6 875
7 125
komentari: amrigad, zednadebi xarjebis mikuTvneba roca SromiTi danaxarjebis proporciulad moxda, SekveTebs sxvadasxva mogeba moaqvT. pirveli SekveTa ufro iafia, vidre meore. es
mxolod imis Sedegia, rom zednadebi xarjebis mikuTvneba sxvadasxva bazis safuZvelze moxda. amitom, menejmentis gadawyvetilebas arsebiTi mniSneloba aqvs. samarTlianoba moiTxovs,
proeqti rac ufro Sromatevadia, miT meti zednadebi xarji mas miekuTvnos. Tumca SeiZleba
bazad masalatevadobac iqnas arCeuli.
amocana 2. firma sainJinro saqmianobiT aris dakavebuli. miiRo SekveTa mcire zomis manqanebis warmoebaze. firmis TanamSromlebma moamzades xarjTaRricxva, romlis safuZvelze daigegma SekveTis fasi 2 200 l da SeTanxmda SemkveTTan.
SekveTas miekuTvna kodi 303. damzadeba daiwyo ivnisSi da imave TveSi dasrulda. damzadebaze sami muSa muSaobda. aqedan ori pirvel da erTi meore sawarmoo centrSi muSaobda.
TiToeulma 30 saaTi imuSava. saaTobrivi anazRaurebaa 5 lari.
pirdapiri masalis xarjebma 600 lari Seadgina. sawarmoo zednadebi xarjebis mikuTvnebis
ganakveTi, danaxarjTa pirveli centrisaTvis aris 3 lari erTi ZiriTadi Sroma/saaTisaTvis
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da ZiriTadi anazRaurebis 100% _ meore sawarmoo centrSi.
administraciuli da sxva zednadebi xarjebis mikuTvneba xdeba sawrmoo xarjebis 30%-is
odenibiT.
moTxovna: moamzadeT SekveTis danaxarjebisa da mogebis angariSi.
amoxsna:
303 SekveTis mogeba-zaralis angariSi
lari
2 200
gasayidi gegmuri fasi
danaxarjebi:
ZiriTadi Sromis anazRaureba (3 * 30sT * 5 l)
600
450
1 050
(2 * 30 sT * 3l)
180
(30 sT * 5l * 100%)
150
330
sul sawarmoo danaxarjebi
1 380
administraciuli da sxva xarjebi 30%
414
-------------------------------------------------------------------mTliani xarjebi
(1 794)
-----------------------------------------------------------------------------mogeba SekveTidan
406
menejmentisaTvis wardgenil angariSSi, gegmuri maCveneblebis gaswvriv agreTve mieTiTeba
faqtiuri maCveneblebi, raTa gamokvleul iqnas warmoSobili gadaxrebi.
amocana 3. kontraqti #017 ZalaSi Sevida mimdinare wels, romlis fiqsirebuli fasia
250 000 lari.
wlis ganmavlobaSi kontraqtze gaweulma materialurma, SromiTma da qvemoijareebTan dakavSirebulma danaxarjebma 80 000 lari Seadgina. samSeneblo manqana-danadgarebi specialurad
mocemuli kontraqtisaTvis iqna Sesyiduli 25 000 larad.
periodis bolosaTvis relevanturi danaxarjebi iyo:
* danadgarebis Rirebuleba
_ 20 000 l
* obieqtze gamouyenebili masalis Rirebuleba _ 12 000 l
* SemkveTze Cabarebuli samuSaos Rirebuleba _ 95 000 l
* varaudoben, rom kontraqtis dasasruleblad, momavalSi gasawevi xarji 90 000
lari iqneba.
moTxivna: gamoTvaleT mimdinare wlis mogeba.
amoxsna:
#017 kontraqtis mogebis angariSi
l
mimdinare wlis danaxarjebi:
masalis, Sromis da qvemoijaris danaxarjebi
80 000
wlis bolos, obieqtze darCenili masala
(12 000)
danadgarebis cveTa (25 000 _ 20 000)
5 000
--------------------------------------------------------------------------------------------------------kontraqtis mimdinare danaxarji
73 000
kontraqtis dasrulebis samomavlo danaxarjebi
90 000
-------------------------------------------------------------------------------------------------------mTliani sakontraqto savaraudo danaxarjebi
163 000
kontraqtis fasi
250 000
-----------------------------------------------------------------------------------------------------------savaraudo (gegmuri) mogeba
87 000
mimdinare wlis mogeba (95 000 / 250 000 * 87 000)
33 060
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amocana 4. samSeneblo kompanias, universitetis laboratoriis mSeneblobis kontraqtis mixedviT, gaaCnia Semdegi saxis informacia:
dawyebis TariRi _ 2007 wlis 1 ivnisi
damTavrebis gamocxadebuli TariRi _ 2008 wlis 31 marti
kontraqtis Rirebuleba _ 4 500 000 l
2007 wlis 1 ivniss samSenelo moedanze gagzavnili meqanizmebis
sabalanso Rirebuleba
80 000 l
meqanizmebis amortizacia
_ 20% weliwadSi
800 000 l
pirdapiri masalebis miwodeba samSeneblo moedanze
2007 wlis 31 dekembrisaTvis samSeneblo moedanze darCenili masalebi 300 000 l
pirdapiri xelfasi: gadaxdili
400 000 l
daricxuli 2007 wlis 31 dekembrisaTvis
50 000 l
gadaxdebi qvemoijareebze
300 000 l
danaxarji agregatis ijaraze
125 000 l
mTavari ofisis danaxarjebi
200 000 l
danaxarji dawunebul samuSaoze
150 000 l
2007 wlis 31 dekembers SemkveTis mier miuRebeli samuSao
2 000 000 l
mSeneblobis dasamTavreblad saWiro aucilebeli danaxarjebi
1 500 000 l
moTxovna: 1. moamzadeT kontraqtis angariSi 2007 wlis 31 dekembrisaTvis
2. gamoTvaleT brunva, romelic samSeneblo kompaniam unda Caweros Tavis angari
SebSi;
3. gansazRvreT mogebis sidide, romelic aRiarebul unda iqnas 2007 wlis 31 de
kembers;
4. mokled axseniT windaxedulobis princi pis gavlena kontraqtis danaxarjebis
Sefasebaze.
amoxsna: 1. universitetis laboratoriis mSeneblobis kontraqtis
Semdegi saxis iqneba:
1.
debeti
laboratoriis kontraqtis angariSi
1. 2007 wlis 1 ivniss obieqtze
gagzavnili meqanizmebis sabalanso
Rirebuleba
80 000
2. pirdapiri masala
800 000
3. pirdapiri xelfasi
450 000
4. gadaxdebi qvemoijareebze
300 000
5. agregatis ijara
125 000
6. mTavari ofisis danaxarjebi
200 000
--------------------------------------1 955 000
----------------------------------------
buRaltruli angariSi
krediti
samSeneblo meqanizmebi 2007 w. 31./12
70 667 *
samseneblo moedanze darCenili
pirdapiri masala 2007 w 31/12
300 000
danaxarji miuRebel samuSaoze
150 000
Cabarebuli samuSaos TviTRirebuleba 1 434 333
(1 955 000 _ 70 677 _ 300 000 _ 150 000)
----------------------------------------------------1 955 000
-----------------------------------------------------
gadmotanili naSTi 2008 w. 1 ivniss:
* meqanizmebis sabalanso Rirebuleba 70 667
* masalebi samSeneblo moedanze
300 000
* danaxarji miuRebel samuSaoze
150 000
* meqanizmebis sabalanso Rirebuleba = 80 000 l _ (80 000 * 20% * 7/12) = 70 667
rogorc viciT, manqana-meqanizmebis amortizacia kontraqtis angariSze pirdapir ar aisaxeba.
2. angariSis brunva aris 1 955 000 lari
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3. imisaTvis, rom gamoiTvalos mogeba, romelic aRiarebul unda iqnas 2007
wlis 31 dekembrisaTvis, jer gamoiTvleba:
mosalodneli mogeba kontraqtidan
kontraqtis fasi
4 500 000 l
danaxarjebi:
Cabarebul samuSaoze
1 434 333 l
dawunebul samuSaoebze
150 000 l
dasamTavreblad saWiro danaxarjebi
1 500 000 l
----------------------------------------------------3 084 333 l
mosalodneli mogeba
1 415 667 l
axla gamoiTvleba mogebis sidide, romelic aRiarebul unda iqnas 2007 wlis 31 dekembers:
miRebuli samuSaoebi (4 500 000-2 000 000 )
2 600 000 l
TviTRirebuleba
(1 434 333 l)
mogeba
1 165 667 l
4. windaxedulobis princi pidan gamomdinare, mogebis aRiareba efuZneba sertificirebuli samuSaos anu SemkveTis mier miRebuli samuSaos danaxarjebs.
amocana 5. samrewvelo kompanias, TveSi 10 000 erTeuli produqtis warmoebisas, rac simZlavris 80%-s Seadgens, Semdegi gegmuri monacemebi gaaCnia:
1 calze
10 000 calze
amonagebi
10,0
100 000
cvladi danaxarjebi:
pirdapiri SromiTi danaxarjebi
2,0
20 000
3,0
30 000
cvladi sawarmoo zednadebi xarji
1,0
10 000
---------------------------------------------------------------zRvruli mogeba
4,0
40 000
mudmivi xarjebi
1,5
15 000
-----------------------------------------------------------------gegmuri mogeba
2,5
25 000
warmoiqmna moTxovna eqsportiT 1500 cali produqtis, erTeulis 7 larad gayidvebze.
moTxovna: uRirs Tu ara kompanias xelmowera am SekveTaze.
amoxsna: a). jer davadginoT, arsebobs Tu ara sarezervo simZlavre.
vinaidan, 10 000 calis warmoebisas simZlavreebi 80%-iTaa datvirTuli, maSin simZlavreebis
sruli datvirTvis SemTxvevaSi, kompanias SeuZlia damatebiT 10 000 –is 1/4 anu 2 500 cali
produqti gamouSvas.
b). SevadaroT damatebiTi Semosavlebi da xarjebi
damatebiTi Semosvali
2 500 cali * 7 l = 17 500 l
damatebiTi xarjebi
2 500 cali * 6 l = 15 000 l
---------------------------------------------------------------------------------------------------------Mmogebis zrda
2 500 l
sanam damatebiTi Semosavali aWarbebs damatebiT xarjebs, SekveTis miReba dasaSvebia (miaqcieT
yuradReba, rom mudmiv xarjebs mocemul SemTxvevaSi ara aqvs Sexeba gadawyvetilebebis miRebasTan da amitom SeiZleba maTi ugulvebelyofa).
Dgasayidi fasi marTalia TviTRirebulebaze dabalia, magram zRvrul mogebaze maRalia.
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Tavi 10. kompleqsuri warmoebis danaxarjebisa
Dda Tanamdevi produqtis aRricxva
nedleulis gadamuSavebis procesis Sedegad zogjer ramdenime saxis produqti miiReba, romelTagan zogi ZiriTadi, zogi ki naklebi mniSvnelobis
produqtia.
am TavSi ganxilul iqneba Semdegi sakiTxebi:
* ZiriTadi da Tanamdevi produqtis Taviseburebani;
* gayofis wertili da kompleqsuri xarjebi;
* kompleqsuri xarjebis ganawilebis meTodika;
* Tanamdevi produqtis aRricxva.
10.1. erToblivad warmoebuli (anu SeuRlebuli)
da Tanamdevi produqtebi
erTi saxis nedleulis gadamuSavebidan miRebul or da met ZiriTad produqts, erToblivad warmoebul produqtebs anu SeuRlebul produqtebs uwodeben.
erToblivad warmoebul produqtebs gaaCniaT damoukidebeli sarealizacio fasi, romelTac gadamwyveti mniSvneloba eniWebaT kompaniis safinanso-ekonomikuri sicocxlisunarianobisaTvis. Tanamdevi produqti ki iseTi
produqtia, romelic ZiriTadi produqtebis warmoebis procesSi warmoiSoba.
igi aris ZiriTadi produqtebis warmoebis TanaSedegi da gavlenas ar axdens
gadawyvetilebaze _ gamouSvan Tu ara ZiriTadi produqti.
warmoebas, romlis Sedegad erTi saxeobis nedleulidan ori an meti dasaxelebis produqti miiReba, kompleqsuri warmoeba ewodeba. Mmas agreTve
mravalproduqtian process uwodeben. erToblivad warmoebuli da Tanamdevi
produqtebi damaxasiaTebelia qimiuri, samTo, navTobgadamamuSavebeli da sawisqvilo warmoebisaTvis. am dargebSi, erTi saxis produqtis warmoebas aucileblad mivyavarT sxva saxis produqtis warmoebasTan.
kompleqsuri warmoebis procesSi dgeba momenti, roca sxvadasxva produqti
erTmaneTisagan gamoiyofa. amAmoments gayofis wertili ewodeba. maSasadame,
procesis dasawyisSi, warmoebaSi CaitvirTeba ra erTi saxis nedleuli, garkveuli drois Semdeg gamoiyofa ramdenime saxis produqti. gayofis wertilamde
gaweuli warmoebis xarjebi yvela produqtisaTvis saerToa da amitom maT
kompleqsur xarjebs uwodeben.
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gayofis wertilis Semdeg miRebuli produqtebi SeiZleba relizebul iqnan an daeqvemdebaron Semdgom gadamuSavebas. Ggayofis wertilis Semdgomi
gadamuSavebis xarjebi Tavisuflad SeiZleba miekuTvnos ama Tu im saxis produqts. magram, gayofis wertilamde gaweuli kompleqsuri xarjebi unda ganawildes gamoSvebuli produqciis saxeebs Soris.
gayofis wertilamde arsebuli kompleqsuri xarjebi mxolod ZiriTadi
saxis produqtebs anu SeuRlebul produqtebs Soris ganawildeba da maT
TviTRirebulebaSi Seitaneba. Ggayofis wertilSi Tanamdev produqts TviTRirebuleba ara aqvs. igi Sefasdeba SesaZlo sarealizacio fasiT. Tu gayofis
wertilis Semdeg, Tanamdev produqts gasayidad momzadebisaTvis raime xarji
dasWirdeba, maSin igi mis TviTRirebulebas warmoadgens.
10.2. SeuRlebul produqtebs Soris kompleqsuri
xarjebis ganawilebis meTodebi
erToblivad warmoebuli anu SeuRlebuli produqtebis TviTRirebulebis
gamoTvlis mizniT, kompleqsuri xarjebi ganawildeba ZiriTadi produqciis
saxeebs Soris. ganawilebis bazas SeiZleba warmoadgendes: produqtebis fizikuri erTeulebi, gasayidi fasi gayofis wertilSi an gamoyenebuli erToblivi sanedleulo resursebis teqnologiuri Tanafardobis wili.
ganvixiloT TiToeuli meTodi:
a. fizikuri erTeulebis proporciuli ganawileba
es meTodi maSin gamoiyeneba, roca arsebobs produqtebis erTi saerTo erTeuliT gamosaxvis saSualeba. magaliTad, litri, kilogrami da sxva. amasTan,
yvela saxis produqti erTnairad momgebianad iTvleba.
warmoebuli
kg
produqti _ a
produqti _ b
200
300
----------500
relizebuli
kg
180
250
--------430
1 kg gasayidi
fasi l
16
7
kompleqsuri xarjebi Seadgens _ 4 000 lars.
G1 kg TviTRirebuleba = 4000 l : 500 kg = 8 l
maSasadame, orive saxis produqtis erTeulis TviTRirebuleba 8 laria, rac meore saxis
produqtis gasayid fasze metia da zarali miiReba. amasTan, aucilebelia aRiniSnos rom, umciresi Rirebulebis princi pidan gamomdinare, 8 larad b produqtis erTeulis Sefaseba
SeuZlebelia.
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axla, SevafasoT procesi mTlianad:
amonagebi à~ produqtis realizaciidan _
amonagebi `b~ produqtis realizaciidan _
200 kg * 16 l = 3 200 l
300 kg * 7 l = 3 100 l
---------------K
jami
6 300 l
Kkompleqsuri xarjebi
(4 000 l)
------------------------------------------------------------------------------Mmogeba
2 300 l
maSasadame, procesi mTlianad momgebiania.
Aaxla gamoviangariSoT finansuri Sedegi calkeuli produqciidan:
produqti a
produqti b
sul
180 * 16 =
2 880
250 * 7 = 1 750
relizebuli produqciis
TviTRirebuleba
180 * 8
=
1 440
250 * 8 = 2 00
--------------------------------------------------------------------------------------------------------------------Mmogeba
1 440
(250)
saboloo naSTis
TviTRirebuleba
20 kg * 8 l = 160 l
50 kg * 8 l = 400 l
4 630
3 440
------------------1 190
maSasadame, `b~ produqti zaraliania kompleqsuri xarjebis ganawilebis gamo. Mmocemul
SemTxvevaSi, produqtebis Tanafardoba Seadgens 200 : 300, rac niSnavs, rom yoveli ori à~
produqtis dasamzadeblad aucilebelia sami `b~ produqtis warmoeba. Aamdenad, SeuZlebelia
`b~ produqtis warmoebis SeCereba, radgan à~ produqtis warmoebac SeuZlebeli gaxdeba.
amrigad, Tu erTdroulad warmoebuli produqtebis sarealizacio fasebi
gansxvavebulia, maSin, calkeuli saxis produqciis erTeulis TviTRirebulebis igiveobis daSveba migviyvans iqamde, rom romelime erT produqtze iqneba maRali mogeba, romelime sxvaze ki _ zarali, rac kompleqsuri xarjebis
ganawilebis meTodiT iqneba mxolod gamowveuli.
b. gayofis wertilSi sarealizacio fasis proporciuli ganawileba
warmoeba
sarelizacio
fasiT, l
produqti à~
200 kg * 16 l = 3 200
produqti `b~
300 kg * 7 l = 2 100
------5 300
wili
0,7547
0,7547
gasanawilebeli
kompleqsuri
xarjebi, l
3200 * 0,7547 = 2 415
2100 * 0,7547 = 1 585
1 kg-ze
lari
12,075
5,283
--------4 000
amrigad, gayofis wertilSi arsebuli gasayidi fasis proporciulad, kompleqsuri xarjebis ganawilebis meTodiT “b” produqtic momgebiania. es meTodi uzrunvelyofs TviTRirebulebis ufro realur Sefasebas, vinaidan
sarealizacio Ffasi rogorc wesi iTvaliswinebs produqciis samomxmareblo
Rirsebas. Tu erToblivi produqtebi gayofis wertilis Semdeg moiTxovs damuSavebisa da realizaciis xarjebs, maSin igi sarealizacio fasidan gamoiqviTeba, imisaTvis rom mivuaxlovdeT gasayid fass gayofis wertilSi.
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g. nedleulSi teqnologiuri wilis meTodi
davuSvaT, imave magaliTze, teqnikuri wilis koeficienti nedleulis xarjSi
Seadgens: “a” _ 60%, “b” _ 40%. K
SevadginoT mogebis gaangariSeba calkeuli saxis produqciisaTvis, roca
kompleqsuri xarjebi ganawilebulia teqnologiuri wilis safuZvelze:
Mmogebis gaangariSeba
a produqti
l
2 880
kompleqsuri danaxarjebi
( 4000 laridan Tanafardoba 60:40)
2 400
minus saboloo naSTis TviTRirebuleba
20 / 200 * 2 400 l
(240)
50 / 300 * 1 600 l
realizebuli produqciis TviTRirebuleba 2 160
---------------------------------------mogeba realizaciidan
720
b produqti
l
1 750
sul
l
4 630
1 600
4 000
(267)
1 333
------------------417
(240)
(267)
3 493
---------------1 137
amrigad, kompleqsuri xarjebis ganawilebis sxvadasxva meTods araerTnair
Sedegamde mivyavarT. amitom, warmoebis buRalteri menejmentTan erTad daadgens romeli meTodi iqnas SerCeuli, romelic mTeli wlis ganmavlobaSi unda
iqnes gamoyenebuli.
10.3. Tanamdevi produqtebi, jarTi da
warmoebis narCenebi
warmoebis procesidan, nedleulis gdamuSavebis Semdeg, ZiriTad produqtTan erTad SeiZleba gamovides “Tanamdevi produqti~, ~narCenebi~ an ~jarTi~.
maT gaaCniaT dabali Rirebuleba an saerTod ar gaaCniaT Rirebuleba.
Tanamdevi produqti esaa kompleqsuri warmoebis ZiriTadi produqtis TanaSedegi, romelic mcire raodenobiT warmoiqmneba da dabali Rirebuleba
gaaCnia. mas ar gaaCnia TviTRirebuleba, magram aqvs gasayidi fasi.
~jarTi~ aseve erToblivad warmoebuli produqtebis warmoebis Sedegs
warmoadgens, magram, Tanamdevi produqtisagan gansxvavebiT, jarTi nedleulis
naSTia (magaliTad, liTonis burbuSela da naxerxi), xolo Tanamdevi produqti _ ukve gadamuSavebuli nedleulia, romelic gansxvavdeba sawyisi masalisagan. jarTis raime daniSnulebiT gamoyeneba SeiZleba, amitom mas gasayidi
fasi gaaCnia.
jarTisa da Tanamdevi produqtebis aRricxva erTnairad xdeba.
~warmoebis narCenebi~ aris gamoyenebuli masalebis iseTi naSTi, romlis
Semdgomi gamoyeneba da gayidva SeuZlebelia. warmoebis narCenebi warmoebis
danakargebia, romelTac Rirebuleba ar gaaCniaT. magaliTad, gazi, kvamli, Zafis nakuwebi, mavTulis narCenebi da sxva.
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10.4. Tanamdevi produqtis aRricxva
Tanamdevi produqtis Sefasebis ramdenime meTodi arsebobs:
I. gamoSvebuli Tanamdevi produqtis sarealizacio fasiT Semcirdes ZiriTadi produqtis TviTRirebuleba.
II. faqtiurad gayiduli Tanamdevi produqtis wminda sarealizacio fasiT
(relizaciasTan dakavSirebuli xarjebis gamoklebiT) gaizrdeba mogeba.
Tu Tanamdevi produqti gayofis wertilis Semdeg gadamuSavebis damatebiT
xarjebs saWiroebs, maSin es xarjebi gamoklebuli unda iqnas Tanamdevi produqtis amonagebidan.
warmoebis procesis Sedegia 1600 kg ZiriTadi da 200 kg Tanamdevi produqti
18400 larad gaiyida 1500 kg ZiriTadi produqti. gayofis wertilSi Tanamdevi
produqtis gasayidi fasia 1,15 l/kg-ze. gayofis wertilis Semdgomi xarjebia
60 l. gaiyida 180 kg Tanamdevi produqti. warmoebis kompleqsuri xarjebi Seadgens 15 700 lars.
movamzadoT mogeba-zaralis angariSi Tanamdevi produqtis Sefasebis orive
meTodiT.
OY
mogeba-zaralis gaangariSeba
I meTodi
18 400
warmoebis danaxarji _
15 700
Tanamdevi produqti _
(170)
(200 kg * 1,15 _ 60 l)
-----------15 530
100 kg
saboloo naSTi ------------ * 15 530 = ( 971)
(14 559)
1 600 kg
-----------------------------mogeba
3 841
Ooperaciebi Semdegnairad aRiricxeba:
1.
warmoebidan Tanamdevi produqtis wminda sarealizacio fasiT Camowera _
(200 kg * 1,15 l) _ 60 l = 170 l
debeti _ Tanamdevi produqti _170 l
krediti _ warmoebis angariSi _ 170 l
2. Tanamdevi produqtis Semdgomi gadamuSavebis da relizaciis xarjebi _ 60 l
debeti _ Tanamdevi produqti _ 60 l
krediti _ fuli da sxva
_ 60 l
3. Semosavali gayiduli Tanamdevi produqtidan _ 180 kg * 1,15 l = 207 l
debeti _ fuli _ 207 l
krediti _ Tanamdevi produqti _ 207 l
amrigad, am meTodis dros vinaidan, Tanamdevi produqtis wminda sarealizacio fasiT, erTxel ukve Semcirda warmoebis danaxarjebi, misi gayidvis dros saWiro aRaraa miRebuli
Semosavlebis asaxva mogeba-zaralis angariSze. igi Camoiwereba Tanamdevi produqciis
angariSidan, fulis angariSTan korespodenciiT.
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Mmogeba-zaralis gaangariSeba
II meTodi
lari
Semosavali ZiriTadi produqciis realizaciidan
18 400
warmoebis danaxarjebi
_
15 700 l
ararealizebuli produqciis
TviTRirebuleba _
(981)
(100 kg / 1 600 kg) * 15 700 l )
(14 719))
---------------------------------------------------------------------------------Mmogeba realizaciidan
3 681
wminda Semosavali Tanamdevi produqcis realizaciidan_
153
(180 kg * 1,15 l) _ 54 l
------------------------------------------------------------------------------------Mmogeba
3 834
1. Tanamdevi produqtis gadamuSavebis xarjebi
_ 60 l
debeti _ Tanamdevi produqti
_ 60 l
krediti _ fuli _ 60 l
2. Tanamdevi produqtis realizacia (180 kg * 1,15 l) _ 207 l
krediti _ Semosavali Tanamdevi produqtis realizaciidan _ 207 l
3. gayiduli Tanamdevi produqtis damatebiTi xarjebis Camowera _ 54 l
( 60 l * 180 kg / 200 kg)
debeti _ Semosavali Tanamdevi produqtis realizaciidan _ 54 l
4. Tanamdevi produqtis realizaciis wminda Sedegis Camowera (207 _ 54)
_ 153 l
debeti _ Semosavali Tanamdevi produqtis realizaciidan _ 153 l
roca darCenili Tanamdevi produqti _ 20 kg gaiyideba, maSin mogeba-zaralis angariSze aisaxeba misi wminda realizaciis Sedegi 17 lari ( 20 kg * 1,15 l _ 6 l). ase rom, mTlianobaSi,
Tanamdevi produqtis wminda realizacia, orive meTodis dros aris 170 l.
debeti _ fuli _ 23 l (20 kg * 1,15 l)
krediti _ mogeb-zarali _ 17 l
ganxilul meTodebs Soris arCevanis gakeTeba damokidebulia imaze, Tu rogor iyideba Tanamdevi produqti. Tu sabazro fasebi arastabiluria an Tanamdevi produqtis gayidvebi SeferxebebiT xorcieldeba, maSin, ufro gamarTlebulia, wminda Semosavali Tanamdevi produqtis realizaciidan manam ar iqnas
aRiarebuli, sanam igi ar gaiyideba. xolo, Tu Tanamdevi produqtis realizacia
garantirebulia da sabazro fasebis cvlileba naklebad savaraudoa, an misi
Rirebuleba mcirea, maSin umjobesia Tanamdevi produqtidan wminda Semisavlis
aRiareba warmoebis periodSi moxdes.
warmoebis stadiaze wminda Semosavlebis aRiarebis ZiriTadi naklia is, rom
igi iwvevs mogebis adre aRiarebas, Tanamdevi produqtis faqtobriv gayidvamde. Mmagram, Tuki igi mcirea, maSin SeiZleba amas yuradReba ar mieqces.
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10.5. jarTis aRricxva
rogorc ukve aRiniSna, jarTi aris daxarjuli nedleulis naSTi, romlis Semdgomi gamoyeneba raime daniSnulebiT SesaZlebelia da amitom gasayidi fasi gaaCnia. amdenad, jarTi warmoebis iseTi danakargia, romelsac
sarealizacio Rirebuleba gaaCnia. jarTis aRricxva Tanamdevi produqciis
aRricxvis msgavsia.
jarTis buRaltruli aRricxvisadmi ori midgoma arsebobs:
1. warmoebis danaxarjebi mcirdeba im TanxiT, romelic mosalodnelia
normatiuli jarTis realizaciidan.
2. normatiuli jarTis realizaciidan mosalodneli Semosavali ar gamoiqviTeba danaxarjebidan, aramed, uSualod mogeba/zaralis angariSze aisaxeba.
roca warmoebis procesSi CaSvebuli nedleulisa da masalebis gadamuSavebis bolos rCeba masalis bunebrivi naSTi, warmoebis dagegmvis dros igegmeba mosalodneli jarTis moculobac, romelsac jarTis normatiuli sidide
ewodeba.
magaliTad, Tu warsuli gamocdilebis safuZvelze, warmoebaSi gamoyenebuli masalebis saSualod 6% jarTis saxiT rCeba, maSin warmoebaSi CaSvebuli
2000 kg masalidan 360 kg iqneba jarTis normatiuli sidide. Mmagram, faqtiuri
gamoyenebis dros SesaZloa jarTis raodenoba gaizardos an Semcirdes. Tu
jarTis faqtiuri raodenoba dagegmilTan SedarebiT gaizrdeba, igi zenormatiuli danakargia da piriqiT, Tu jarTis faqtiuri raodenoba Semcirdeba,
igi zenormatiuli mogebaa. e.i. masalebi ufro maRali gamosavlinobiTaa gamoyenebuli.
jarTis aRricxvis meTodikiT, misi zenormatiuli danakargi an mogeba produqciis erTeulis TviTRirebulebaze gavlenas ar axdens. igi mogeba/zaralis
angariSze Camoiwereba. mxolod normatiuli jarTis sarealizacio RirebulebiT Semcirdeba produqciis TviTRirebuleba.
jarTis aRricxvis dros, mmarTvelobiTi aRricxvis miznebisaTvis, cal-calke gaixsneba normatiuli da zenormatiuli jarTis (an zenormatiuli mogebis)
angariSebi. maTi kodireba xdeba buRaltris mier. SeiZleba 1690/03 iyos Tanamdevi produqti, 1620/04 _ jarTi, 1620/05 _ warmoebis narCeni. Yyvela SemTxvevaSi,
es warmoebis buRaltris gadasawyvetia.
warmoebaSi CaSvebulia 4000 kg masala, romlis 10 % normatiuli jarTis saxiT darCeba. 1
kg masali Rirebulebaa 5 l. Ffaqtiurad darCa 400 kg jarTi, romlis gasayidi fasia 0,5 l / kgze. amasTan, SromiTi xarjebi Seadgens 9 500 l da sawarmoo zednadebi xarjebi _ 8 320 l.
saWiroa Semdegi safexurebis gavla:
1. normatiuli danakargebis gamoTvla.
Nnormatiuli danakargi = 4000 kg-is 10% = 400 kg
maSasadame, faqtiuri da normatiuli jarTis sidide erTmaneTs emTxveva.
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2. produqciis gamoSvebis mosalodneli raodenobis gamoTvla, romelic udris CaSvebul
nedleuls minus normatiuli jarTi = 4000 kg _ 400 kg = 3 600 kg
3. warmoebis danaxarjebis jami = 20 000 l + 9 500 l + 8 320 l = 37 820 l. xolo produqciis TviTRirebuleba = 37 820 l _ 400 kg * 0,5 l = 37 620 l
4. produqciis erTeulis TviTRirebulebis gamoTvla
1 kg produqciis TviTRirebuleba = 37 620 l / 3600 kg = 10,45 l
5. warmoebis procesis angariSis momzadeba ( I meTodi):
debeti
warmoebis angariSi
Kkg
CaSvebuli nedleuli 4000
SromiTi xarjebi
sawarmoo zednadebi
xarji
-----------------------------------jami
4000
debeti
1. warmoeba
krediti
lari
20 000
9 500
kg
1 kg TR. lari
mza produqcia
3600
1. normatiuli jarTi 400
8 320
--------------37 820
10,45
0,5
-------------------------jami
4000
----------------37 820
normatiuli jarTis angariSi
kg
400
lari
200
2.
fuli
37 620
200
krediti
kg
400
lari
200
buRaltruli gatarebebi ki Semdegia:
1. warmoebidan normatiuli jarTis Camowera gasayidi fasiT _ 200 l
debeti _ normatiuli jarTi _ 200 l
krediti _ warmoeba _ 200 l
2. jarTis gayidvidan Semosavlis miReba _ 200 l
krediti _ normatiuli jarTi _ 200 l
meore meTodiT adgili eqneba Semdeg gatarebebs:
1. warmoebidan normatiuli jarTis Camowera _ 200 l
krediti _ mogeba/zarali _ 200 l
2. jarTis realizacia _ 200 l
krediti _ normatiuli jarTi _ 200l
faqtiuri jarTis sidide roca metia normatiul sidideze, maSin adgili aqvs zenormatiul
jarTs anu zenormatiul danakargs.
Aam SemTxvevaSi normatiuli da zenormatiuli jarTi calk-calke aRiricxeba. oRond,
normatiuli jarTi warmoebidan Camoiwereba gasayidi fasiT, xolo zenormatiuli jarTi Camoiwereba mza produqciis TviTRirebulebiT. Semdeg, zenormatiuli jarTi gasayidi fasiT
daewereba normatiuli jarTis angariSs. zenormatiuli jarTis angariSis naSTi ki mogeba/
zaralis angariSze gadaitaneba.
Cvens mier, zemoT motanil magaliTSi, davuSvaT faqtiurad miRebuli iqmna 420 kg jarTi.
maSin zenormatiuli jarTi anu danakargi iqneba 20 kg. xolo produqciis erTeulis TviTRirebuleba kvlav igive iqneba:
1 kg erTeulis TviTRirebuleba = 37 620 l / 3600 kg = 10,45 l
warmoebis procesis angariSi Semdeg saxes miiRebs;
debeti
warmoebis angariSi
K kg
SromiTi xarjebi
sawarmoo zednadebi
xarjebi
-----------------------------------jami
4000
lari
20 000
9 500
8 320
--------------37 820
krediti
kg
1 kg TR. lari
mza produqcia
3 580
2. zenormatiuli jarTi 20
-------------------------jami
4000
10,45
0,5
10,45
37 411
200
209
----------------37 820
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debeti
179
normatiuli jarTi
kg
lari
1. warmoeba
400
200
3. zenormatiuli jarTi
20
10
---------------------------------------------------------------jami
420
210
debeti
krediti
kg
420
5. fuli
-------------------------------------------------------------------jami
420
210
zenormatiuli jarTi
kg
lari
210
krediti
kg
lari
3. gasayidi fasiT
20
10
4. mogeba/zarali (209_10)
199
---------------------------------------------------------------------------------------------------------------------------Jami
20
209
jami
20
209
2. warmoeba
20
lari
209
1. warmoebidan normatiuli jarTis Camowera _ 200 l
Kkrediti _ warmoeba _ 200 l
2. warmoebidan zenormatiuli jarTis Camowera _ 20 kg * 10,45 l = 209 l
debeti _ zenormatiuli jarTi _ 209 l
3. zenormatiuli jarTis angariSidan gasayidi fasis gadatana normatiuli
jarTis angariSze _ 20 kg * 0,5 l = 10 l
Kkrediti _ zenormatiuli jarTi _ 10 l
4. zenormatiuli jarTis angariSis naSTis gadatana mogeba/zaralis angariSze _
(209 _ 10) = 199 l
debeti _ mogeba/zarali _ 199 l
krediti _ zenormtiuli jarTi _ 199 l
5. jarTis gayidva
faqtiuri jarTis sidide roca naklebia normatiul jarTze, maSin nedleulis gamoyenebaSi
aris ekonomia da nedleulidan produqciis gamosavlianoba izrdeba. amitom miiReba zenormatiuli mogeba. igi procesis angariSis debetSi aRiricxeba.
Mimave magaliTis safuZvelze davuSvaT, rom faqtiurad miRebuli iqna 370 kg jarTi. am SemTxvevaSi adgili aqcs ekonomias masalis gamoyenebaSi 30 kg (370kg _ 400 kg) odenobiT.
gamoTvlebis pirveli oTxi safexuri kvlav igive iqneba. Pproduqciis erTeulis TviTRirebulebac ar Seicvleba, radgan zenormatiuli gadaxrebi TviTRirebulebaze gavlenas ar
axdenen. procesis angariSze Canawerebi ki nawilobriv Seicvleba.
debeti
warmoebis angariSi
kg
SromiTi xarjebi
sawarmoo zed. xarji
2. zenormatiuli mogeba 30
-----------------------------------jami
4030
krediti
lari
20 000
9 500
8 320
313,5
--------------38 133,5
kg
mza produqcia
1. normatiuli jarTi
3 630
400
-------------------------jami
4030
1 kg TR. lari
10,45
0,5
37 933,5
200
----------------38 133,5
180
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debeti
normatiuli jarTi
kg
1. warmoeba
-
400
lari
200
------------------------------------------------------------jami
400
200
debeti
krediti
kg
3. zenormatiuli jarTi
30
15
5. fuli
370
185
----------------------------------------------------------------------jami
400
200
zenormatiuli mogeba
kg
lari
15
4. mogeba/zarali (313,5 _ 15)
298,5
---------------------------------------------------------jami
30
313,5
lari
krediti
kg
2. warmoeba
30
lari
313,5
--------------------------------------------------------------------jami
30
313,5
adgili aqvs Semdeg buRaltrul gatarebebs:
1. mza produqciid gamoSveba _ 37 933,5 l
debeti _ mza produqcia _ 37 933,5 l
krediti _ warmoeba _ 37 933,5 l
2. warmoebidan normatiuli jarTis Camowera sarealizacio fasiT _ 200 l
3. warmoebis angariSze zenormatiuli mogebis asaxva TviTRirebulebiT _
30 kg * 10,45 l = 313,5 l
debeti _ warmoeba _ 313,5 l
krediti _ zenormatiuli mogeba (pasiuri angariSia) _ 313,5 l
4. zenormatiuli jarTis Camowera gasayidi fasiT _ 30 kg * 0,5 l = 15 l
debeti _ zenormatiuli mogeba _ 15 l
5. zenormatiuli mogebis angariSis naSTis gadatana mogeba/zaralis angariSze
debeti _ zenormatiuli mogeba _ 283,5 l
krediti _ mogeba/zarali _ 283,5 l
6. faqtiuri jarTis realizacia _ 185 l
Tu gamoyenebuli iqneba jarTis aRricxvis meore meTodi, roca normatiuli
jarTisagan mosalodneli Semosavali uSualod mogeba/zaralis angariSze
aRiricxeba:
debeti _ normatiuli jarT _ 200 l
krediti _ mogeba-zarali _ 200 l maSin,
samive zemoT ganxilil SemTxvevaSi, produqciis erTeulis TviTRirebuleba
sxvadasxva iqneba.
pirvel SemTxvevaSi, roca faqtiuri da normatiuli jarTis sidideebi erTmaneTs emTxveva:
meore SemTxvevaSi, roca faqtiuri jarTis sidide metia normatiulze:
mesame SemTxvevaSi, roca faqtiuri jarTis sidide normatiulze naklebia:
i. WilaZe -
181
mesame SemTxvevaSi TviTRirebuleba Semcirda, radgan adgili hqonda nedleulis maRali gamosavlianobiT gamoyenebas. vfiqrobT, aseTi midgoma ufro gamarTlebulia, radgan, ekonomia nedleulis danaxarjebSi produqciis
TviTRirebulebas amcirebs da amis gamo zrdis mogebas. Tumca, stabilurobis
misaRwevad, albaT zemoT mocemuli meTodika sjobs.
10.6. warmoebis narCenebis (danakargebis)
aRricxva
ganvixiloT warmoebis iseTi narCenebis aRricxva, romelTac Rirebuleba ar
gaaCniaT da Aamitom maT warmoebis danakargebs uwodeben. xSirad, nedleulisa
da masalebis gadamuSavebis dros,adgili aqvs iseT bunebriv narCenebs,rogoricaa nedleulis namcecebi, naxerxi, burbuSela da sxva. masalebis bunebrivi danakargebi, warsuli gamocdilebis safuZvelze igegmeba da amitom normatiuli
danakargebi ewodeba. amdenad, normatuli danakargi aris gardauvali danakargi. misi raime mizniT gamoyeneba SeuZlebelia da ar gaiyideba. normatiuli
danakargebi ifareba ZiriTadi produqciis gamoSvebis xarjze.
normatiuli danakargebi gamoisaxeba procentulad, warmoebaSi CaSvebuli
resursebidan. xSirad, masalis faqtiuri danakargebi normatiul danakargeze
meti an naklebia. Tu faqtiuri danakargi normatiul danakargebze naklebia, maSin izrdeba nedleulidan produqciis gamosavlianoba da produqciis mTliani TviTRirebuleba mcirdeba. Tu masalis faqtiuri danakargi normatiulze
meti aRmoCndeba, maSin produqciis gamosavlianoba mcirdeba da mza produqciis mTliani TviTRirebuleba izrdeba. amitom kompaniebi cdiloben warmoebis
rac SeiZleba unarCeno teqnologiebi gamoiyenon.
warmoebis normatiuli danakargebi calke angariSze buRaltrulad ar aRiricxeba, radgan maT, rogorc ukve aRiniSna, Rirebuleba ar gaaCniaT.
davuSvaT, erTi Tvis ganmavlobaSi adgili hqonda Semdeg danaxarjebs:
warmoebis procesSi Semavali 2000 kg nedleulis Rirebuleba
8 000 l
SromiTi xarjebi
12 000 l
9 700 l
nedleulis mosalodneli danakargia 10%, romelsac gasayidi Rirebuleba ar gaaCnia. produqciis faqtiuri gamoSveba Seadgens 1800 kilograms.
SevadginoT procesis angariSi.
A
amoxsna:
N nabiji 1. gamovTvaloT normatiuli danakargis raodenoba
Nnormatiuli danakargi = 2000 kg-is 10% = 200 kg
nabiji 2. gamovTvaloT produqciis gamoSvebis mosalodneli raodenoba
Pproduqciis gamoSvebis mosalidneli raodenoba =
= warmoebaSi CaSvebul resursebs _ normatiuli danakargi
2000 kg _ 200 kg = 1800 kg
182
i. WilaZe
-
maSasadame, faqtiuri da normatiuli danakargebi erTmaneTis tolia.
nabiji 3. gamovTvaloT warmoebis jamuri danaxarjebi
danaxarjebi= 8 000 l + 12 000 l + 10 000 l = 29 700 l
nabiji 4. produqciis erTeulis TviTRirebulebis gamoTvla
Nabiji 5. warmoebis procesis angariSis Sedgena
debeti
CaSvebuli masala
SromiTi xarjebi
zednadebi xarjebi
warmoebis procesis angariSi
kg
lari
2 000
8 000
12 000
9 700
----------------------------------------2 000
29 700
krediti
kg
normatiuli danakargi
l/kg
1800
200
lari
16,5
-
29 700
-
----------------------------------------2 000
-------------------29 700
radgan sawyisi da saboloo daumTavrebeli produqti ar arsebobs, warmoebis procesis
angariSis debetisa da kreditis brunvebi erTmaneTis toli unda iyos. amasTan, radgan normatiuli danakargi gardauvali danakargia da Tan sarealizacio Rirebuleba ar gaaCnia, warmoebis danaxarjebidan ar gamoiqviTeba. Mmas mTlianad ZiriTadi produqti iRebs tvirTad.
axla ganvixiloT SemTxveva, roca nedelulis faqtiuri danakargebi naklebia normatiul
danakargebze.
davuSvaT, faqtiurad gamoSvebulia 1850 kg produqti. maSin:
nedleulis faqtiuri danakargi = 2000 kg _ 1850 kg = 150 kg.
es niSnavs, rom nedleulis gamoyenebaSi adgili aqvs 50 kg ekonomias da Sesabamisad, produqciis gamosavlianobis amaRlebas, rac mogebas zrdis. M warmoebis angariSze mza produqciis erTeulis TviTRirebuleba kvlav gegmuri gamosavlinobis safuZvelze aisaxeba. xolo,
zenormatiuli ekonomia, romelic zenormatiul mogebas warmoadgens, warmoebis angariSis
debetsa da mogeba/zaralis angariSis kreditSi aisaxeba.
1 kg produqtis TviTRirebuleba = 29 700 l / 1800 kg = 16,5 l
SevadginoT warmoebis procesis angariSi.
debeti
kg
CaSvebuli masala
2000
SromiTi xarjebi
zednadebi xarjebi
zenormatiuli ekonomia 50
(50*16,5) (gamosavali)
----------------------------2050
krediti
lari
8 000
12 000
9 700
825
------------30 525
kg
l/kg
lari
1850
200
16,5
-
30 525
-
----------------------------------------2050
-------------------30 525
axla ganvixiloT SemTxveva, roca nedleulis faqtiuri danakargebi normatiulze metia da
produqciis faqitiuri gamoSveba Seadgens, davuSvaT, 1780 kg _ s.
aseT SemTxvevaSi, faqtiuri danakargi = 2000 kg _ 1780 kg = 220 kg
amdenad, masalebis gamoyenebaSi adgili aqvs nedleulis gadaxarjvas 20 kg odenobiT. e.i.
nedleulidan produqciis gamosavlianoba daeca, rac mis TviTRirebulebas gazrdis, magram
igi TviTRirebulebaze ar aisaxeba, aramed, mogeba/zaralis angariSze gadaitaneba. Aamitom, mza
produqciis erTeulis TviTRirebuleba kvlav ucvleli rCeba.
1 kg produqtis TiTRirebuleba = 29 700 l / 1800 kg = 16,5 l
warmoebis angariSi Semdeg saxes miiRebs:
debeti
kg
CaSvebuli masala
SromiTi xarjebi
zednadebi xarjebi
2 000
----------------------------2 000
lari
8 000
12 000
9 700
------------29 700
krediti
kg
l/kg
gamoSvebuli produqcia 1780
200
zenormatiuli danakargi
20
----------------------------------------2 000
16,5
16,5
lari
29 370
330
-------------------29 700
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183
Aamrigad, nedleulis zenormatiuli ekonomia da zenormatiuli mogeba mza
produqciis erTeulis TviTRirebulebaze gavlenas ar axdens. igi Sefasdeba
mza produqciis erTeulis TviTRirebulebiT da mogeba/zaralis angariSs daewereba. Aaseve, TviTRirebuelbidan ar gamoiqviTeba warmoebis narCenebi, radgan maT Rirebuleba ar gaaCniaT.
1. ras ewodeba SeuRlebuli produqtebi.
2. ras ewodeba Tanamdevi produqti.
3. ra aris jarTi.
4. ra aris warmoebis narCeni.
5. rodis arsebobs masalis zenormatiuli danakargi.
6. rodis arsebobs masalis zenormatiuli gamosavali.
7. ras udris produqciis mosalodneli gamoSveba
184
i. WilaZe
-
amocanebi
amocana 1.
Kkompania awarmoebs à~ da `b~ SeuRlebul produqts da
gamoSvebis Sesaxeb arsebobsa Semdegi informacia:
Pproduqti à~ _ 12 000 kg, gasayidi fasi 5,40 l / kg –ze
Pproduqti `b~ _ 15 400 kg, gasayidi fasi 6,50 l /kg _ ze
Tanamdevi produqti `g~ _ 1 200 kg, gasayidi fasi 2 l /kg _
komplesurma xarjebma mimdinare TveSi Seadgina 120 500
Soris nawildeba sabazro fasis safuZvelze. Kkompaniis
duqtis Rirebuleba danaxarjebidan gamoiqviTeba.
`g~ Tanamdev produqts. produqciis
ze
lari, romelic produqciis saxeebs
politikis mixedviT, Tanamdevi pro-
moTxovna: gamoTvaleT 1 kg ZiriTadi produqtebis TviTRirebuleba (measedamde
sizustiT).
amoxsna:
gasanawilebeli xarji = 120 500 l _ (1200 kg * 2 l) = 118 100 l. igi ganawildeba SeuRlebul
anu ZiriTad produqtebs Soris.
Gganawilebis baza
sabazro fasi
produqti à~ _ 12000 kg * 5,4 l = 64 800 l
produqti `b` _ 15400 kg * 6,5 l = 100 100 l
----------------------------------------jami
164 900
ganawilebis
koeficienti
0,7162
0,7162
xarjebis
ganawileba
46 409
71 691
--------------------118 100
ganawilebis koeficienti = 118 100 / 164 900 = 0,7162
1 kg à~ produqtis TviTRirebuleba = 46 409 l / 12000 kg = 3,88 l
1 kg `b~ produqtis TviTRirebuleba = 71 691 l / 15400 kg = 4,65 l
Aamocana 2. kompleqsuri warmoebis Sedegia erTi saxis 3800 cali ZiriTadi produqti da
300 cali Tanamdevi produqti, romlis gasayidi fasia 1,5 l/calze, xolo 1 cali ZririTadi
produqtis gasayidi fasia 5 l.
Kkompleqsurma xarjebma 14 600 l Seadgina. Tanamdevi produqtis Semdgomi gadamuSavebis
xarjia 50 l. gaiyida 2850 cali ZiriTadi produqti.
Kkompaniis saaRricxvo politikis Sesabamisad, Tanamdevi produqtis wminda sarealizacio
Rirebuleba ZiriTadi produqtis TviTRirebulebidan gamoiqviTeba.
moTxovna: moamzadeT mocemuli produqciis mogeba/zaralis angariSgeba
amoxsna:
mogeba/zaralis angariSgeba
lari
Semosavali realizaciidan (2850 cali * 5 l)
14 250
kompleqsuri xarjebi
14 600 l
Tanamdevi produqti
(400 l)
(300 c * 1,5 l) _ 50 l
--------------14 200 l
Mmza produqciis saboloo naSTi
(3550 l)
(950/3800 * 14 200)
(10 650)
--------------------------------------------------------------------------------------------------mogeba
3 600
amocana 3. kompleqsuri warmoebis Sedegad miRebulia erTi saxis 4200 kg ZiriTadi produqti
da 400 kg Tanamdevi produqti, romlis gasayidi fasia 2 l/kg.
ZiriTadi produqtis gasayidi fasia 10 l/kg-ze da ararealizebuli darCa 504 kg. kompleqsurma xarjebma 32 500 l Seadgina.
kompaniis saaRricxvo politikis Sesabamisad, Tanamdevi produqtis wminda sarealizacio
Rirebuleba mogebaze aisaxeba.
i. WilaZe -
185
moTxovna: moamzadeT produqciis mogeba/zaralis angariSi
amoxsna:
mogeba/zaralis angariSi
lari
Semosavali realizaciidan (3700 kg * 10 l)
37 000
kompleqsuri xarjebi
32 500 l
mza produqciis saboloo naSTi
(3 900 l)
(504 kg /4200 kg) * 32 500 l
(28 600)
----------------------------------------------------------------------------------------------------Mmogeba realizaciidan
8 400
Tanamdevi produqtis wminda sarealizacio Rirebuleba
800
-----------------------------------------------------------------------------------------------------Mmogeba
9 200
amocana 4. nedleulis gadamuSavebis Sedegad miiReba 10 % jarTi, romlis gasayidi fasia 3
l/kg. sul gadamuSavda 6720 kg nedleuli da miRebuli iqna 6000 kg mza produqti. nedleulis Sesyidvis fasia 5 l /kg. gadamuSavebis xarjebma 12 264 l Seadgina. sawyisi da saboloo
daumTavrebeli produqti ar yofila.
moTxovna: a). gamoTvaleT 1 kg mza produqtis TviTRirebu.leba;
b). moamzadeT procesis angariSi;
g). SeadgineT Sesabamisi saaRricxvo gatarebebi.
amoxsna: gamoTvlebisaTvis saWiroa Semdegi safexurebi:
a).
normatiuli jarTi = 6720 kg * 10% = 672 kg * 3 l = 2 016 l
produqciis mosalodneli gamoSveba = 6720 kg _ 672 kg = 6 048 kg
zenormatiuli danakargi = 6 048 kg _ 6 000 kg = 48 kg
gasaTvaliswinebeli nedleulis xarji = [(6720 kg * 5 l) _ 2016 l = 31 584 l
1 kg produqtis TviTRirebuleba = (31 584 l + 12 264 l) / 6048 kg = 7,25 l
b).
procesis angariSi
debeti
krediti
kg
CaSvebuli nedleuli
6720
g).
lari
33 600
12 264
---------------
---------
Jami
6720
-----------45 864
kg
mza produqcia
6000
normatiuli jarTi
1 kg T/R
7,25
lari
43 500
672
3,0
2 016
zenormatiuli jarTi 48
7,25
348
------------------- -------jami
6720
1. mza produqciis gamoSveba _ 43 500 l
debeti _ mza produqcia(1620) _ 43 500 l
krediti _ warmoeba (1630) _ 43 500 l
2. warmoebidan normatiuli jarTis Camowera _ 2 016 l
debeti _ normatiuli jarTi (1630/021) _ 2 016 l
krediti _ warmoeba (1630)
_ 2 016 l
3. warmoebidan zenormatiuli jarTis Camowera _ 348 l
debeti _ zenormatiuli jarTi (1630/022) _ 348 l
krediti _ warmoeba (1630) _ 348 l
4. zenormatiuli jarTis angariSis daxurva _ 348 l
debeti _ normatiuli jarTi _ 48 kg * 3 l = 144 l
debeti _ mogeba/zarali _ 348 l _ 144 l = 204 l
krediti _ zenormatiuli jarTi _ 348 l l
5. jarTis faqtiuri realizacia _ 2 160 l
debeti _ fuli _ 2 160 l
krediti _ normatiuli jarTi _ 2 160 l
----------45 864
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Aamocana 5. X produqtis warmoebaze ori _ A da B saxis nedleuli gamoiyeneba, TanafardobiT
_ 1 : 2. nedleulis Sesyidvis fasia:
nedleuli A _ 3,5 l /kg
nedleuli B _ 4,0 l / kg
warmoebis procesis ganmavlobaSi mosalodnelia nedleulis 5% - iani danakargi, romelsac
gasayidi fasi ar gaaCnia. warmoebis procesis Sedegad, 6000 kg nedleulidan gamoSvebuli iqna
5600 kg X produqti. gadamuSavebis danaxarjebma Seadgens 14 000 lari. periodis dasawyissa
da bolos daumTavrebeli produqti ar yofila.
moTxovna: a. moamzadeT X produqtis warmoebis angariSi
b. SeadgineT Sesabamisi saaRricxvo gatarebebi.A
amoxsna:
1. pirvel rigSi unda gamoTvaloT daxarjuli nedleulis Rirebuleba, romelic tolia:
A
B
2.
3.
4.
5.
masalis xarji = ( 6000 kg * 1/3 ) * 3,5 l = 2000 kg * 3,5 l = 7 000 l
masalis xarji = ( 6000 kg * 2/3 ) * 4 l = 4000 kg * 4 l = 16 000 l
---------------------------------------------------------------------jami
6000 kg
23 000 l
14 000 l
---------------------------------------------------------------------sul
37 000 l
produqciis mosalodneli gamoSveba:
gamoyenebuli masalebi
_ 6000 kg
normatiuli danakargi (5%) _ (300 kg)
---------------------------------------------------------produqcia
5700 kg
zenormatiuli danakargi:
5700 kg _ 5600 kg = 100 kg
danaxarji produqciis erTeulze
warmoebis angariSis momzadeba
debeti
warmoebis angariSi
krediti
-----------------------------------------------------------------------------------------------------------------------------------------------kg
lari
kg 1 kg T/R lari
nedleuli
6000
23 000
14 000
mza produqcia
normat. danakargi
300
zenormat. danakargi
100
---------------------------------jami
6000
37 000
5600
6,4912
36 351
-
-
6,4912
649
------------------------------------jami
6000
37 000
b. vinaidan, normatiul danakags sarealizacio fasi ar gaaCnia, igi ar aRiricxeba, mxolod
dokumenturad gaformdeba. zenormatiuli danakargi ki produqciis TviTRirebulebiT Camoiwereba da mogeba/zaralis angariSs daewereba:
1. debeti _ zenormatiuli danakargi _ 649 l
2. debeti _ mogeba/zarali _ 649 l
Kkrediti _ zenormatiuli danakargi _ 649 l
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Tavi 11. danaxarjebis aRricxva procesebis
mixedviT
mocemuli Tavis Seswavlis Sedegad Tqven unda SeZloT:
• procesebis mixedviT danaxarjebis aRricxvis Taviseburebebis axsna;
• warmoebis procesis angariSis Sedgena;
• ekvivalenturi erTeulebis gamoyenebiT daumTavrebeli produqciis Sefaseba;
• sawarmoo procesSi danakargebisa da wunis Sefaseba.
1.1.
procesebis mixedviT danaxarjebis aRricxvis
Taviseburebebi
danaxarjTa aRricxva procesebis mixedviT gamoiyeneba maSin, rodesac produqciis gamoSveba xdeba ori an meti urTierTdamokidebuli procesebis Sedegad da mza produqciis yoveli erTeuli msgavsia. magaliTad, navTobis gadamuSaveba, sakonservo warmoeba, zeTis gamoxda, ludis warmoeba, saRebavis warmoeba
da sxva.
im SemTxvevaSi, roca standartuli anu ZiriTadi produqtis miReba xdeba
erTi operaciiT, maSin danaxarjebi aRiricxeba produqciis gamoSvebaze. magaliTad, samTomopoveba, qvis samtvrevi.
Pprocesebis mixedviT danaxarjebis kalkulaciis miznebisaTvis, mmarTvelobiTi aRricxva saWiroebs aRweril iqnas Semdegi informacia:
• ZiriTadi masalisa da produqtebis erTeulebis CaSveba yovel procesze. es informacia unda iyos daregistrirebuli ~moTxovnebSi masalis
gacemaze~ da Sefasebuli momwodeblebis angariS-faqturebis an maragis
wignis monacemebis safuZvelze.
• samuSao Zalis danaxarji yovel procesze. saWiroa samuSao drois
aRicxvis baraTis an yoveli procesis tabelis gaanalizeba da dajameba,
raTa ganisazRvros yovel procesze gaweuli samuSao Zalis danaxarji.
• zednadebi danaxarjebi anu arapirdapiri sawarmoo xarjebi yovel procesze. am informaciis mopoveba SeiZleba yoveli procesisaTvis danaxarjTa ganawilebis ganakveTis meSveobiT.
• produqciis gadaadgileba Semdeg procesze da mza produqciis sawyobSi. bolo procesidan produqciis gadaadgileba daregistrirebul unda iqnas angariSgebaSi produqciis gamoSvebis Sesaxeb.
• dawvrilebiTi cnobebi daumTavrebeli warmoebis an dawunebuli erTeu-
188
i. WilaZe
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lebis Sesaxeb. Ees informacia agreTve CarTuli unda iqnes angariSge•
baSi produqciis gamoSvebis Sesaxeb.
procesuli warmoebis dros danaxarjebis aRricxvis mizniT: yoveli procesisaTvis ixsneba calke angariSi, romlis debetSi aRiricxeba pirdapiri
xarjebi; zednadebi xarjebi mikuTvnebis ganakveTis safuZvelze daewereba
procesis angariSs; erTi procesidan meore procesze gadatanili produqtis
erTeulebisa da nebismieri daumTavrebeli erTeulebis gansazRvra; yoveli
procesis danaxarjebi momaval procesze gadaitaneba, sadac daemateba momdevno procesis danaxarjebi; wina procesidan gamosuli produqciis TviTRirebuleba iqceva momdevno procesis danaxarjebad manam, sanam damamTavrebeli
procesidan gamosul produqtSi ar dagrovdeba yvela procesis danaxarji;
bolo procesze dagrovili xarjebi gaiyofa mza produqciis raodenobaze da
ganisazRvreba produqciis erTeulis saSualo TviTRirebuleba.
aRniSnuli procedura rTuldeba Semdegi faqtorebiT:
• warmoebidan gamosuli produqciis erTeulebi SeiZleba ar daemTxves
Seyvanili resursebis raodenobas, radgan procesis ganmvlobaSi mosalodnelia dankargebi.
• periodis bolos adgili aqvs produqtis daumTavrebel erTeulebs.
• Yyoveli procesis mixedviT unda aRiricxos danaxarjebi, danakargebi
da wuni.
davuSvaT, qimiuri qarxana amzadebs laqis amomyvan xsnars, rosTvisac iyenebs Semdegi saxis
nedleuls:
X
800 kg. 1,5 l/kg
Y
400 kg. 2 l/kg
wyali 700 litri, 0,5 l/litri
warmoebaSi muSaobs sami muSa. TiToeulis xelfasi kviraSi aris 150 l da TiToeuli maTgani kviraSi 40 sT muSaobs. zednadebi xarjebis mikuTvnebis ganakveTia 3 l erT kac/saaTze,
maT Soris mudmivi xarjia 1 lari. TveSi damzadebulia 1 118 litri xsnari.
SevadginoT procesis angariSi da gamovTvaloT 1 litri xsnaris TviTRirebuleba.
Aamoxsna:
debeti
Pprocesis angariSi
lari
masalebi:
X (800 kg * 1,5 l)
1 200
Y (400 kg * 2 l)
800
wyali (700 litri * 0,5 l) 350
SromiTi xarji
1 800
(4 kvira * 3 * 150 l)
zednadebi xarjebi
1 440
(4 kvira * 40 sT * 3 * 3 l)
------------------------------------jami
5 590
krediti
litri
gamoSveba
1 118
--------------------jami
1 118
1 litris
lari
TviTRireb.
5,0
5 590
-------------5 590
mocemul magaliTze erTi litri xsnaris TviTRirebuleba = 5 590 l / 1118 litri = 5 l.
i. WilaZe -
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motanili magaliTi warmoadgens yvelaze martiv SemTxvevas, roca periodis
dasawyissa da bolos ar arsebobda daumTavrebeli produqti.
axla, Tu davuSvebT, rom periodis bolos darCa daumTavrebeli produqti,
romelic nawilobriv aris damTavrebuli, maSin, warmoebis danaxarjebi ganawildeba damTavrebul da daumTavrebel produqcias Soris. amisaTvis aucilebelia daumTavrebeli produqtebi gadayvanil iqnan mza produqciis pirobiT anu ekvivalentur erTeulebSi.
Yyoveli Tvis bolos tardeba daumTavrebeli produqciis inventarizacia,
romlis drosac gairkveva daumTavrebeli produqciis damTavrebis done anu
ra nawiliTaa igi damTavrebuli. am wilis safuZvelze, daumTavrebeli produqti gadaiyvaneba mza produqciis ekvivalentur erTeulebSi. ase magaliTad,
Tu aRmoCnda, rom 300 cali daumTavrebeli produqti erTi/mesamediTaa damTavrebuli, maSin, igi iqneba 100 cali mza produqciis ekvivalenti. Semdeg gamoiTvleba erTi ekvivalenturi erTeulis TviTRirebuleba, romlis saSualebiT
Sefasdeba mza da daumTavrebeli produqcia.
magaliTi:
gadamamuSavebeli kompaniis sawarmoo ganyofilebam, oqtomberSi sul daiwyo 16 000 erTeuli produqtis damzadeba. Tvis bolos hqondaT 300 erTeuli daumTavrebeli produqti.
TiToeuli maTgani damTavrebulia 1/4-iT. warmoebis mTlianma danaxarjebma Seadgina 34 500
lari.
gaviangariSoT mza da daumTavrebeli produqciis TviTRirebuleba.
Aamoxsna:
erTeulebi
(a)
dawyebuli da damTavrebuli
15 700
300
damTavrebulobis
xarisxi
(b)
ekvivalenturi
erTeulebi
G(a) * (b)
1
1/4
15 700
75
------------15 775
Eekvivalenturi erTeulis TviTRirebuleba = 34 500 l / 15 775 = 2,187
mza produqciis TviTRirebuleba = 15 700 erT. * 2,187 l = 34 336 l
daumTavrebeli produqciis TviTRirebuleba = 75 ekv.erT. * 2,187 l = 164 l
----------------sul periodis danaxarji
34 500 l
maSasadame, Tvis bolos darCenili 300 erTeuli daumTavrebeli produqtis TviTRirebuleba
164 laria ( safuZvlad aRebulia 75 mza ekvivalenturi anu pirobiTi erTeuli).
Mmocemul magaliTSi daumTavrebeli produqtis damTavrebis xarisxi
mTlianobaSia Sefasebuli. magram, xSirad aris SemTxvevbi, roca yela saxis
resursis warmoebaSi CaSveba erTdroulad ar xdeba. magaliTad, Mmasalebis
CaSveba warmoebaSi xSirad procesis dasawyisSi mTlianad xdeba. gadamuSavebis xarjebi ki, rogoricaa SromiTi xarjebi, mTeli Tvis ganmavlobaSi gaiweva.
amitom, Tvis bolosaTvis darCenili daumTavrebeli produqti masalis mixedviT SeiZleba mTlianad iyos damTavrebuli, Sromis mixedviT ki nawilobriv.
190
i. WilaZe
-
Aamis Sesabamisad, ekvivalenturi erTeulebi resursebis yvela komponentisaTvis calk-calke unda gamoiTvalos.
magaliTi:
davuSvaT Tvis bolos darCa 600 cali daumTavrebeli produqti, romelic masalis mixedviT
80%-iT da Sromis anu gadamuSavebis mixedviT 60 %-iTaa damTavrebuli. maSin, daumTavrebeli
produqciis gadayvana mza produqciis ekvivalentur erTeulebSi Semdegnairad gamoiTvleba:
daumTavrebeli produqti:
fizikuri erTelebi
600
ekvivalenturi erTeulebi:
masalis mixedviT = 600 * 0,8 = 480
Sromis mixedviT = 600 * 0,6 = 360
Eekvivalenturi erTeulebis TviTRirebulebac masalebisa da Sromis mixedviT calk-calke
gamoiTvleba, romlisPpraqtikuli magaliTebi Semdeg sakiTxSi iqneba ganxiluli.
Aamrigad, Cven gavecaniT SemTxvevebs, roca daumTavrebeli produqti an ar
arsebobda, an mxolod periodis bolos hqonda adgili.
magram, roca adgili aqvs daumTavrebeli produqciis sawyis da saboloo
naSTebs, maSin mza produqciis TviTRirebulebis gamoTvlis procedurebi ufro rTuldeba.
aseT SemTxvevaSi gamoiyeneba mza da daumTavrebeli produqciis TviTRirebulebis gamoTvlis ori meTodidan erT-erTi: saSualo Sewonili TviTRirebulebis meTodi an meTodi FIFO. ganvixiloT TiToeuli calk-calke.
11.2. saSualo Sewonili TviTRirebulebis
meTodi
procesul warmoebaSi mza da daumTavrebeli produqciis saSualo TviTRirebulebis meTodiT Sefasebis dros aucilebelia daumTavrebeli produqciis danaxarjebis dayofa masalisa da gadamuSavebis xarjebis mixedviT
calk-calke. amasTan, inventarizaciis Sedegad unda Sefasdes daumTavrebeli
produqciis damTavrebis xarisxi, Tu ra nawiliTaa igi damTavrebuli. garda
amisa, daumTavreblad darCenili produqti nedleulisa da gadamuSavebis
mixedviT, SeiZleba sxvadasxva xarisxiT iyos damTavrebuli. aseT SemTxvevaSi, ekvivalenturi erTeulebic calk-calke gamoiTvleba da saWiroa Semdegi
safexurebis gavla:
1. produqciis fizikuri erTeulebis daTvla;
i. WilaZe -
191
2.
3.
4.
5.
ekvivalenturi erTeulebis daTvla;
mimdinare periodis danaxarjebis Tavmoyra;
ekvivalenturi erTeulis TviTRirebulebis gamoTvla;
damTavrebuli da daumTavrebeli produqciis TviTRirebulebis
gamoTvla;
6. warmoebis procesis angariSis Sedgena.
CamoTvlili procedurebi ganvixiloT magaliTebze.
magaliTi 1.
davuSvaT, Tvis dasawyisSi 5000 cali daumTavrebeli produqti iyo, sul 10 500 laris, maT
Soris, nedleulis xarjia 8 000 l da gadamuSavebis xarjia _ 2 500 l. romelic nedleulis
mixedviT mTlianad, gadamuSavebis mixedviT ki 2/5-iTaa damTavrebuli.
mimdinare TveSi daiwyo 30 000 cali produqtis damzadeba. amave TveSi damTavrda 32 000
cali produqti. Tvis ganmavlobaSi gaweul iqna: masalis xarji _ 25 800 l da SromiTi xarji
_ 22 000 l. Tvis bolos daumTavrebeli darCa 3000 cali produqti, romelic Sromis mixedviT
damTavrebulia naxevrad da masalis mixedviT _ mTlianad.
gamovTvaloT mza produqciis TviTRirebuleba saSualo TviTRirebulebis meTodiT.
amoxsna
I.
fizikuri erTeulebis nakadebi
daculi unda iyos Semdegi tolobebi:
daumTavrebeli produqti Tvis dasawyisSi
5 000 cali
daiwyo mimdinare TveSi
30 000 cali
--------------------------------------------------------------------35 000 cali
damTavrebuli produqti
32 000 cali
daumTavrebeli produqti Tvis bolos
3 000 cali
-----------------------------------------------------------------------35 000 cali
II. ekvivalenturi erTeulebi calebSi
ekvivalenturi erTeulebis daTvli saWiroa imitom, rom daumTavrebeli produqcia gadayvanil iqnas pirobiT mza produqciis erTeulebSi. kerZod: Tvis bolos darCenili 3000 cali
daumTavrebeli produqti, radgan, masalis mixedviT sruladaa damTavrebuli, amitom ekvivalenturi raodenoba masalebis mixedviT igive iqneba. Sromis anu gadamuSavebis mixedviT ki 3000
cali daumTavrebeli produqti damTavrebulia naxevrad. maSasadame, misi meoredi aris ekvivalenturi erTeuli.
amdenad, miiReba Semdegi maCveneblebi:
masalis mixedviT
damTavrebuli produqti
32 000
daumTavrebeli produqti Tvis bolos
3 000
--------------------------------------------jami
35 000
II.
gasaTvaliswinebeli warmoebis xarjebi
Sromis mixedviT
32 000
1 500
-----------------------33 500
larebSi:
masalis xarji
SromiTi xarji
8 000
2 500
sawyis daumTavrebel produqciaze
mimdinare TveSi gaweuli xarjebi
25 800
22 000
--------------------------------------------------------jami
33 800
24 500
sul
10 500
47 800
------------58 300
192
i. WilaZe
IV.
-
danaxarjebi erT ekvivalentur erTeulze
masalis xarji
33 800 l
1 ekv. erTeulze = --------------- = 0,9657
35 000
SromiTi xarji
24 500 l
1 ekv. erTeulze = ------------------ = 0,7313 l
33 500
V. mza da daumTavrebeli produqciis TviTRirebulebis gamoTvla
mza produqciis TviTRirebuleba = 32 000 cali * 0,9657 l + 32 000 cali * 0,7313l=
= 30 903 l + 23 402 l = 54 305 l
daumTavrebeli produqciis TviTRirebuleba = 3 000 ekv.erT. * 0,9657l +
+ 1500 ekv.erT. * 0,7313 l = 2 897 l + 1 098 l = 3 995 l
------------------------jami
58 300 l
VI.
procesis angariSis Sedgena
debeti
procesis angariSi
sawyisi naSTi
masalis xarji
SromiTi xarji
jami
erT.
5 000
30 000
-------------35 000
lari
10 500
25 800
22 000
------------58 300
krediti
erT.
lari
gamoSvebulia
32 000
54 305
gadasatani naSTi
(saboloo daumT.
produqcia)
3 000
3 995
------------- -----------35 000
58 300
rogorc cnobilia, gadasatani naSTi aris igive saboloo naSTi, magram
Cawerilia mopirdapire mxares, angariSis dabalansebisa da kontrolis mizniT.
11.3. TviTRirebulebis gamoTvla
FIFO meTodiT
produqciis TviTRirebulebis gamoTvlis meTodi FIFO _ ori ZiriTadi TaviseburebiT xasiaTdeba.
1. mza produqcias yofs produqtad, romelic Tvis dasawyisSi iyo dawyebuli da am TveSi damTavrda, radgan jer adre dawyebuli erTeulebi damTavrdeboda, da produqtad, romelic mimdinare TveSi daiwyo da damTavrda.
2. ekvivalenturi erTeulebis gamoTvlebis dros gaiTvaliswineba sawyisi
daumTavrebeli produqciis ara damTavrebis xarisxi, aramed daumTavreblobis xarisxi anu dasamTavrebeli wili.
magaliTad, Tu Tvis dasawyisSi arsebuli daumTavrebeli produqti damTavrebulia ori-mesamediT, maSasadame, samuSaoebis ori mesamedi wina TveSia Sesrulebuli. dasamTavrebel erTi-mesamedze ki gagrZeldeba muSaoba mimdinare TveSi da agreTve daiwyeboda axali erTeulebic. amitom, es meTodi Tvlis,
rom mimdinare TveSi dawyebuli produqciis erTeulebs unda daematos
i. WilaZe -
193
sawyisi daumTavrebeli produqciis dasamTavrebeli wili da ara wina TveSi
ukve Sesrulebuli nawili.
ganvixiloT es meTodi wina monacemebis safuZvelze.
amocanis pirobis Tanaxmad, sawyisi daumTavrebeli produqcia nedleulis mixedviT sruladaa damTavrebuli, gadamuSavebis mixedviT ki 2/5-iT. meTodi FIFO ganmartavs, rom vinaidan
daumTavrebeli produqti damTavrebuli iyo 2/5-iT, maSasadame, am TveSi damatebiT saWiroa
Sromis 3/5. amitom, xarjebi miekuTvneba produqtis am nawils. gaangariSebebi Semdegi saxis
iqneba:
I. fizikuri nakadebi calebSi
daumTavrebli produqcia Tvis dasawyisSi
5 000
daiwyo mimdinare TveSi
30 000
-------------------------------------------------------------------------jami
35 000
mza produqcia:
sawyisi daumTavrebeli produqciidan
5 000
daiwyo da damTavrda mimdinare TveSi
27 000 (32 000 _ 5 000)
saboloo daumTavrebeli produqcia
3 000
-------------------------------------------------------jami
35 000
II. ekvivalenturi erTeulebi
mza produqcia:
gadamuSavebis
mixedviT
0
3 000 (5000-is 3/5)
daiwyo da damTavrda mimdinare TveSi
27 000
27 000
daumTavrebeli produqcia Tvis bolos
3 000
1 500
-------------------------------------------------------------------------------------jami
30 000
31 500
aq igulisxmeba, rom vinaidan sawyisi daumTavrebeli produqti masalis mixedviT srulad
damTavrebuli iyo, maSasadame, am TveSi mas masalebi aRar daemateba da damatebiTi ekvivalenturi erTeulebi nulia. xolo SromiTi danaxarjebi darCenil 3/5 nawilzea gaiweva.
III.
masalis mixedviT
warmoebis danaxarjebi larebSi
masalis xarji
SromiTi xarji
sul
_
_
10 500
mimdinare TveSi damatebuli xarjebi
25 800
22 000
47 800
---------------------------------------------------------------------------------------------------------jami
25 800
22 000
58 300
gamoTvlebis am safexurze, sawyisi daumTavrebeli produqciis TviTRirebuleba materialur
da SromiT danaxarjebad aRar iyofa. maTi jami pirdapir emateba mimdinare Tvis warmoebis
danaxarjebs. aseTi midgoma am meTodis seriozul negatiur mxares warmoadgens, radgan materialuri da SromiTi danaxarjebis realur sidides ayalbebs.
IV. danaxarji erT ekvivalentur erTeulze
25 800 l
masalis xarji = ------------------ = 0,86 l
30 000
22 000 l
SromiTi xarji = ----------------- = 0,6984 l
31 500
194
i. WilaZe
-
V. mza produqciis TviTRirebuleba
lari
sawyisi daumTavrebeli produqciidan:
TviTRirebuleba Tvis dasawyisSi
10 500
mimatebuli midinare TveSi damuSavebis
Rirebuleba
2 095 ( 3000 * 0,6984 l)
------------------------------------------------------------jami
12 595
daiwyo da dasrulda mimdinare TveSi:
masalis xarji (27 000 cali * 0,86 l)
23 220
SromiTi xarji (27 000 cali * 0,6984 l)
18 857
-------------------------------------------------------------------jami
42 077
sul mza produqciis TviTRirebuleba
54 672
saboloo daumTavrebeli produqcia:
masalis xarji ( 3000 cali * 0,86)
2 580
1 048
SromiTi xarji ( 1500 * 0,6984)
--------------------------------------------------------------------------------------jami
3 628
----------------------------------------------------------------------------------------sul warmoebis danaxarjebi
58 300
VI.
procesis angariSis momzadeba
debeti
procesis angariSi
cali
sawyisi naSTi
5 000
masalis xarji
30 000
SromiTi xarjebi
---------------------------------------jami
35 000
lari
10 500
25 800
22 000
------------58 300
krediti
cali
mza produqcia
32 000
daumT. Pprod-is
gadasatani naSTi
3 000
-----------------------------------------------------35 000
lari
54 672
3 628
-------------58 300
amrigad,
mza produqciis TviTRirebuleba = sawyisi daumTavrebeli produqciis mTlian
TviTRirebulebas + sawyisi daumTavrebeli produqciis dasrulebis xarjebi +
+ periodSi dawyebuli da damTavrebuli produqciis TviTRirebuleba.
praqtikaSi aRniSnuli meTodi ar gamoiyeneba, radgan rTulia da amasTan, gaumarTlebelia daumTavrebeli produqciis TviTRirebulebis pirdapir mibma
mimdinare Tvis danaxarjebTan.
11.4. normatili da zenormatiuli danakargebi,
zenormatiuli gamosavlianoba da maTi
aRricxva
wina TavSi, kompleqsuri warmoebis produqtebis aRricxvis ganixilvisas,
gadmocemulia normatiuli da zenormatiuli danakargebisa da zenormatiuli
gamosavlianobis aRricxvis Taviseburebebi, rac igivea procesebis mixedviT
danaxarjebis aRiricxvis dros. kerZod, normatiuli danakargebi, Tu maT sarealizacio fasi gaaCniaT, danaxarjebidan gamoiqviTeba. xolo, zenormati-
i. WilaZe -
195
uli danakargi (an mogeba) produqciis erTeulebis TviTRirebulebis gamoTvlaze gavlenas ar axdenen, radgan, produqciis erTeulis TviTRirebuleba
produqtis mosalodneli gamoSvebis erTeulebis safuZvelze gamoiTvleba.
produqciis erTeulis warmoebis danaxarjebi _ normatiuli danakargi gasayidi fasiT
TviTRirebuleba = -----------------------------------------------------------------------------------------------------------------warmoebaSi CaSvebuli erTeulebi _ normatiuli danakargi
normatiuli danakargi aris warmoebis procesSi mosalodneli (gardauvali)
danakargebi.
sidide, romliTac faqtobrivi danakargi aRemateba normatiuls, zenormatiul danakargad iwodeba. zenormatiuli dnakargebis arsebobisas, danaxarjebis Camowera xdeba mogeba/zaralis angariSze, nebismieri narCenebidan Semosavlebis gamoklebiT.
sidide, romliTac faqtobrivi danakargi naklebia normatiulze, zenormatiuli Semosavali (anu zenormatili gamosavlianoba) ewodeba.
magaliTi:
gamovTvaloT erTi tona produqtis TviTRirebuleba Semdegi monacemebis safuZvelze:
warmoebaSi CaSvebulia 6 500 tona nedleuli 97 500 l
SromiTi danaxarjebi
15 900 l
12 000 l
--------------------125 400 l
normatiuli danakargi Seadgens CaSvebuli resursebis 12%-s da gaaCnia
sarealizacio fasi 4 l / tonaze. Ffaqtiurad gamoSvebulia 5 720 kg.
U
amoxsna: unda vawarmooT Semdegi gamoTvlebi:
Mmosalodneli gamoSveba = 6500 t * 88% = 5 720 kg
maSasadame, produqciis faqtiuri da mosalodneli raodenoba erTmaneTs
emTxeva.
Nnormatiuli danakargi = 6 500 t * 12% = 780 t * 4 l = 3 120 l
gasaTvaliswinebeli danaxarjebi = 125 400 l _ 3 120 l = 122 280 l
erTi tona produqtis TviTRirebuleba = 122 280 l / 5 720 kg = 21,378 l
maSasadame, mocemul SemTxvevaSi zenormatiuli sxvaoba ar arsebobs.
rogorc cnobilia,xSirad,faqtiuri danakargebi normatiul danakargebs ar emTxevava da maT Soris gadaxra, rogor ukve aRiniSna, SeiZleba zeniormatiul danakargas
an zenormatiul gamosavals warmoadgendes. maTi aRricxva normatiuli danakargebisagan gansxvavdeba. am dros gamoiTvleba zenormatiuli danakargis wminda TviTRirebuleba, romelic udris sxvaobas mis TviTRirebulebasa da gasayid fass Soris.
magaliTi:
gamovTvaloT zenormatiuli danakargis wminda TviTRirebuleba Semdegi informaciis
safuZvelze:
warmoebaSi CaSvebuli masalebi
4500 kg
10%
procesis danaxarji
54 800 l
faqtiuri gamosavlianoba
4 000 kg
196
i. WilaZe
-
warmoebis narCenebi iyideba kilogrami 2,5 larad.
Aamoxsna:
Pproduqciis mosalodneli gamoSveba = 4500 kg * 90% = 4050 kg
Nnormatiuli danakagi = 4500 kg-is 10% = 450 kg
faqtiuri danakargi = 4500 kg _ 4000 kg = 500 kg
zenormatiuli danakargi = 500 kg _ 450 kg = 50 kg
produqtis erTeulis TviTRirebuleba = (54 800 l _ 450 kg * 2,5 l) / 4050 kg =
= 53 675 l / 4050 kg = 13,253 l
Nnormatiuli danakargis erTeulis wminda TviTRirebuleba = 13,253 l _ 2,5 l =
= 10,753 l
maSasadame, mogeba/zaralis angariSze gadasatani zenormatiuli danakargis Rirebulebaa
50 kg * 10,753 l = 538 l.
normatiuli da zenormatiuli danakargebi Sesabamis angariSebze calk-calke aRiricxeba
da Cvens magaliTze adgili eqneba Semdeg buRaltrul gatarebebs:
1. mza produqciis gamoSveba _ 4000 kg * 13,253 l = 53 012 l
debeti _ mza produqcia _ 53 012 l
krediti _ procesis angariSi _ 53 012 l
2. warmoebidan normatiuli danakargis Camowera (450 kg * 2,5 l) = 1 125 l
debeti _ normatiuli danakargi _ 1125 l
krediti _ warmoebis angariSi _ 1125 l
3. warmoebidan zenormatiuli danakargebis Camowera (50 kg * 13,253 l) = 663l
debeti _ zenormatiuli danakargebi _ 663 l
4. zenormatiuli danakargis angariSis daxurva _ 663 l
debeti _ normatiuli danakargi
_ 125 l ( 50 kg * 2,5 l)
debeti mogeba/zarali _ 538 l ( 663 _ 125)
krediti _ zenormatiuli danakargebi _ 663 l
5. warmoebis narCenebis faqtiuri gayidva _ 1250 l
debeti _ fuli
_ 1 250 l
( 1125 l + 125 l)
krediti _ normatiuli danakargebi _ 1 250 l
TvalsaCinoebisaTvis, gavxsnaT mxolod ~zenormatiuli danakargebis~ angariSi.
debeti
zenormatiuli danakargebi
3. warmoebis angariSi
jami
663
krediti
4. normatiuli danakargebi 125
4. mogeba/zarali
538
663
jami
663
roca adgili aqvs zenormatiul gamosavlianobas, maSin igi procesis angariSis debetsa da zenormatiuli gamosavlianobis angariSis kreditSi aRiricxeba, rogorc es ganxilulia wina TavSi.
D
11.5. procesis sxvadasxva stadiaze gamovlenili
danakargebis aRricxva
danakargebs SeiZleba adgili eqnes procesis ganmavlobaSi, rodesac pro
duqciis erTeulebi nawilobrivadaa damTavrebuli. aseT SemTxvevaSi, danakargebis aRmoCenis momentSi, erTeulze danaxarjebis sididis SefasebisaTvis
gamoiyeneba ekvivalenturi erTeulebi. xolo, produqciis mosalodneli gamo-
i. WilaZe -
197
savlianoba tolia: faqtiur mza erTeulebs plus zenormatiuli danakargi.
kompania awarmoebs qimiur nivTierebas. normatiuli danakargi CaSvebuli resursebis 7%-ia.
ianvrisaTvis informacia Semdegia: warmoebaSi CaSvebulia 1000 kg nedleuli. 1 kg-is fasia
5 l. pirdapiri SromiTi xarji da zednadebi xarjebia 7 800 l. faqtiurad gamoSvebulia
900 kg produqti. Ddanakargi aRmoCnda maSin, roca procesi 60%-iTaa damTavrebuli da danakargebs gasayidi fasi ar gaaCnia. Tvis dasawyissa da bolos ar arsebobs daumTavrebeli
warmoeba.
SevadginoT ianvris procesis angariSi.
Aamoxsna:
nabiji 1. normatiuli danakargi = 1000 * 7% = 70 kg.
faqtiuri danakargi = 1000 kg _ 900 kg = 100 kg
zenormatiuli danakargi = 100 kg _ 70 kg = 30 kg
nabiji 2. produqciis gamoSvebis ekvivalenturi erTeulebis mosalodneli raodenobis gamoTvla.
Ffizikuri erTeulebi
ekvivalenturi erTeulebi
kg
masalis mixedviT
gadamuSavebis
mixedviT
mza erTeulebi
900
900
900
30
100%
30
60%
18
-------------------------------------------------jami
930
930
918
nabiji 3. gasaTvaliswinebeli danaxarjebi:
masalis xarji
1000 kg * 5 l = 5 000 l
pirdapiri Sroma da zednadebi xarjebi _ 7 800 l
-----------------12 800 l
nabiji 4. ekvivalenturi erTeulis TviTRirebulebis gamoTvla:
masalis mixedviT = 5000 l / 930 kg = 5,3763 l
gadamuSavebis mixedviT = 7 800 l / 918 kg = 8,4967 l
nabiji 5. produqciis TviTRirebulebis gamoTvla:
mza produqciis TviTRirebuleba = 900 kg * (5,3763+8,4967) = 12 486 l
zenormatiuli danakargis TviTRirebuleba = 30 kg * 5,3763 + 18 kg * 8,4967 l =
= 161 l + 153 l = 314 l
-------------12 800 l
nabiji 6. procesis angariSis, normatiuli da zenormatiuli danakargebis angariSebis Sedgena:
debeti
masala
procesis angariSi
kg
l
1000
5 000
gadamuSaveba
7 800
--------------------------------
debeti
procesis angariSi
mza produqcia
12 486
70
_
30
l
_
l
900
12 800
kg
70
kg
------------
1000
krediti
--------------------------------------1000
314
----------12 800
krediti
198
i. WilaZe
debeti
-
kg
procesis angariSi 30
----30
l
314
-----314
krediti
mogeba/zaralis angariSi
-----
l
314
------314
11.6. danakargebis gamoTvla daumTavrebeli
produqciis arsebobis dros
aqamde ganxiluli iyo situaciebi, roca warmoebis danakargebis aRricxva
da daumTavrebeli produqciis ekvivalenturi erTeulebi calk-calke iyo mocemuli warmoebis erTi procesisaTvis.
axla ganvixiloT magaliTi, roca nedleulis gadamuSavebis erTze meti
procesi gamoiyeneba da dankargebTan erTad daumTavrebeli produqciis naSTebic arsebobs.
wina procesidan gadmotanili xarjebi SeiZleba mTlianad daematos masalis xarjebs an masalisa da SromiT danaxarjebs calk-calke. an calke iqnas gansazRvruli ekvivalenturi erTeulebisaTvis.
Tu danakargi warmoiqmneba procesis sawyis stadiaze, maSin warmoebis normatiuli danakargi gamoiTvleba mocemul procesSi CaSvebuli erTeulebidan
da produqciis mosalodneli raodenoba tolia: sawyis daumTavrebel produqcias plius wina procesidan gadmotanili erTeulebi, minus misi normatiuli danakargi da minus saboloo daumTavrebeli produqciis naSTi.
xolo, Tu danakargi procesis bolo stadiaze warmoiqmneba, maSin danakargebi gaiangariSeba mosalodneli fizikuri erTeulebis bazaze da produqciis mosalodneli erTeulebi tolia: sawyisi daumTavrebeli produqciis
naSTs plus wina procesidan gadmotanili erTeulebi, minus saboloo daumTavrebeli produqciis naSTi da minus wina maCveneblis bazaze gamoTvlili
normatiuli danakargis erTeulebi.
davuSvaT, saboloo procesze arsebobs Semdegi monacemebi:
sawyisi daumTavrebeli produqcia _ 2000 erTeuli
gadmotanilia wina procesidan _ 25 000 erTeuli
saboloo daumTavrebeli produqcia _ 3000 erTeuli
normatiuli danakargebi _ CaSvebuli erTeulebis 5%-ia.
gamovTvaloT produqciis mosalodneli rodenoba:
a. roca danakargebi procesis sawyis stadiaze warmoiqmneba:
2000 + 25000 _ 25000-is 5% _ 3000 = 22 750 erTeuli
b. roca danakargebi procesis bolo stadiaze warmoiqmneba:
2000 + 25000 _ 3000 _ 24000-is 5% = 22 800 erTeuli
(2000 + 25000 _ 3000 = 24000)
i. WilaZe -
199
roca danakargebi procesis bolos warmoiqmneba, normatiuli danakargi (roca sarealizacio Rirebuleba gaaCnia) fizikur erTeulebSic da ekvivalentur erTeulebSic gamoiTvleba, radgan, saboloo daumTavrebelma produqciam
momavalSi unda miaRwios wertils, sadac danakargi wrmoiqmneba, amitomac
unda Seicavdes normatiuli danakargebis Rirebulebas. amasTan, normatiuli
danakargi gamoiTvleba mosalodneli fizikuri erTeulebis bazaze, radgan
gamoSvebis nawils jer kidev ar miuRwevia wertilisaTvis, sadac danakargi
warmoiqmneba.
magaliTi:
saqonlis kombinirebuli sakvebis damamzadebli kompania iyenebes or sawarmoo process.
mocemulia informacia martis danaxarjebisa da meore procesis Sesaxeb:
I procesidan gadmotanili danaxarjebi _ 140 500 l
damatebuli nedleulis xarji
_ 52 600 l
_ 64 800 l
sawyisi daumTavreblei produqciis TviTRirebuleba _ 5 100 l
sakvebis warmoeba kilogramebSi:
sawyisi daumTavrebeli produqti _ 2 140 kg (masalis mixedviT srulad da
gadamuSavebis mixedviT 40%-iT damTavrebuli)
gadmotanilia martSi pirveli procesidan _ 98 200 kg
mza produqcia
_ 95 500 kg
saboloo daumTavrebeli produqcia _ 2000 kg (masalis mixedviT srulad da
gadamuSavebis mixedviT 60%-iT damTavrebuli)
masalis danakargis normaluri done, romelic meore procesis sawyis stadiaze warmoiSoba,
procesSi CarTuli raodenobis 5%-ia. Ddanakargs sarealizacio Rirebuleba ar gaaCnia.
moTxovna: movamzadoT meore procesis angariSi FiFo meTodiT.
pasuxi: procesis angariSis momzadebisaTvis saWiroa Semdegi safexurebis gavla:
I. fizikuri nakadebi (kg):
sawyisi daumTavrebeli produqcia _ 2 140
gadmotanilia I procesidan
_ 98 200
----------------------------100 340
mza produqcia:
_ 2 140
daiwyo da damTavrda martSi
_ 93 360 (95 500 _ 2 140)
_ 4 910 (98 200-is 5%) _ radgan
danakargi sawyis stadiaze warmoiqmneba
_ 2 000
zenormatiuli mogeba (gamosavali)
_ (2 070) [100340_(2140+93360+4910+2000)]
-----------------------------------100 340
zenormatiuli mogeba anu gamosavali SeiZleba meore xerxiTac gamoiTvalos. kerZod, produqciis mosalodnel raodenobasa da faqtiur gamoSvebas Soris sxvaobiT.
Pproduqciis mosalodneli raodenoba = 2140 + 98200 _ 2000 _ 4910 = 93 430 kg
produqciis faqtiuri gamoSveba ki 95 500 kilogramia. maSasadame, zenormatiuli mogeba anu
zenormatiuli gamosavlianoba = 95 500 _ 93 430 = 2 070 kg
Tuki, danakargebs adgili eqneba procesis bolos, maSin normatiuli danakargi gamoiTvleba,
rogorc _ (100 340 _ 2000) erTeulis 5%.
200
i. WilaZe
III.
-
ekvivalenturi erTeulebi (anu pirobiTi kilogramebi):
M masalis
gadamuSavebis
mixedviT
mixedviT
mza produqcia:
_
60%
1 284
daiwyo da damTavrda martSi
100% 93 360
100%
93 360
zenormatiuli gamosavali
100% (2 070)
0%
radgan sawyis
stadiazea
saboloo daumTavrebeli produqti 100% 2 000
60%
1 200
--------------------------------------jami
93 290
95 844
vinaidan, danakargebSi warmoqmnili zenormatiuli gadaxra, gavlenas ar axdens erTeulis
TviTRirebulebaze, amitom, zenormatiuli danaklisi emateba da zenormatiuli mogeba akledeba ekvivalentur erTeulebs.
III. gasaTvaliswinebeli warmoebis danaxarjebi (lari):
Mmasalis xarji
gadamuSaveba
jami
sawyis daumTavrebel produqtze
_
_
5 100
140 500
_
140 500
II procesis xarjebi
52 600
64 800
117 400
--------------------------------------------------------------------jami
193 100
64 800
263 000
IV. ekvivalenturi erTeulis TviTRirebuleba (lari):
M 1 ekv. erT. masalis mixedviT = 193 100 l / 93 290 kg = 2,0699 l
1 ekv. erT. gadamuSavebis mixedviT = 64 800 l / 95 844 kg = 0,6761 l
V. mza da daumTavrebeli produqciis TviTRirebuleba:
Mmza produqciis TviTRirebuleba:
sawyisi daumTavrebeli produqciidan damzadebulis TviTRirebuleba =
5 100 l + 1284 kg * 0,6761 = 5 968 l
martSi dawyebuli da damTavrebuli produqciis TviTRirebuleba =
= 03 360 kg * (2,0699 + 0,6761) = 256 366 l
------------------------jami
262 334 l
zenormatiuli gamosavlis TviTRirebuleba = 2 070 kg * 2,0699 l = 4 285 l
saboloo daumTavrebeli produqciis TviTRirebuleba =
= 2000 kg * 2,0699 l + 1200 kg * 0,6761 l = 4140 l + 811 l = 4 951 l
-------------------------------sul
263 000 l
VI. procesis angariSis Sedgena:
debeti
II procesis angariSi
sawyisi naSTi
kg
l
2 140
5 100
gadmotanilia I procesidan 98 200
damatebuli masalis xarji
52 600
2 070
--------------------jami
140 500
102 410
krediti
kg
mza produqcia
normat. danak.
1 kg T/R
95 500
4 910
gadasatani naSTi 2 000
2,746
_
l
262 334
_
4 951
4 285
-------267 285
--------------------jami
102 410
---------267 285
amrigad, normatiuli da zenormatiuli danakargi procesis angariSis kreditSi, xolo zenormatiuli gamosavali _ procesis angariSis debetSi aRiricxeba.
i. WilaZe -
201
1. rodis gamoiyeneba TviTRirebulebis kalkulacia procesebis mixedviT.
2. CamoTvaleT TviTRirebulebis gamoTvlis safexurebi.
3. ra Tavisebureba gaaCnia kalkulaciis meTods FiFo.
4. ras udris produqciis mosalodneli gamoSveba normatiuli danakargebis
pirobebSi.
Aa m o c a n e b i
Aamocana 1.
samrewvelo firma uSves erTi dasaxelebis produqts. 1 seqtembers daumTavrebeli iyo
400 cali produqti, romelic masalis mixedviT srulad da Sromis mixedviT 1/4-iTaa damTavrebuli. misi TviTRirebuleba 16 200 lars Seadgenda, saidanac, masalis xarjia 10 000 lari
da SromiTi xarji _ 6 200 l.
seqtembris ganmavlobaSi kidev daiwyo 20 000 cali produqtis damzadeba. Tvis bolos daumTavrebeli darCa 300 cali, romelic masalis mixedviT srulad da gadamuSavebis mixedviT
1/3-iTaa damTavrebuli. imave TveSi warmoebis danaxarjebma 62 400 l Seadgina. maT Soris, masalis xarjia _ 38 500 l da SromiTi xarji _ 23 900 l.
procesze danakrgebs adgili ara aqvs.
moTxovna: a. gamoTvaleT mza produqciis TviTRirebuleba saSualo Sewonili
meTodiT;
b. gamoTvaleT mza produqciis TviTRirebuleba FiFo meTodiT.
Aamoxsna:
rogorc wesi, saWiroa eqvsi safexuris gavla.
a. saSualo Sewonili meTodiT:
I. fizikuri erTeulebi (calebSi):
sawyisi naSTi
_ 400
daiwyo seqtmeberSi
_ 20 000
-------------------------------------jami
20 400
mza produqcia
_ 20 100 (20 400 _ 300)
saboloo naSTi
_
300
------------------------------------jami
20 400
II. ekvivalenturi erTeulebi (pirobiTi calebi):
Mmasalis mixedviT
Sromis mixedviT
Mmza produqcia
100% 20 100
saboloo naSTi
100%
300
-----------------------------jami
20 400
III. gasaTvaliswinebeli danaxarjebi (lari):
masalis xarji
100%
1/3
20 100
100
------------20 200
SromiTi xarji
jami
sawyis daumT. produqciaze
10 000
6 200
16 200
danaxarjebi seqtemberSi
38 500
23 900
62 400
-----------------------------------------------------------------------------------------------------jami
48 500
30 100
78 600
IV. ekvivalenturi erTeulis TviTRirebulebis gamoTvla (l):
Mmasalis mixedviT = 48 500 l / 20 400 cali = 2,3775 l
Sromis mixedviT = 30 100 l / 20 200 cali = 1,4901 l
202
i. WilaZe
-
(ricxvebis damrgvalebis Sedegad warmoSobili cdomilebebis Tavidan acilebis
mizniT, mZimis Semdeg aiReT minimum oTxi niSani)
V. mza da daumTavrebeli produqciis TviTRirebuleba (l):
Mmza produqciis TviTRirebuleba = 20 100 cali * (2,3775+1,4901) = 77 738 l
daumTvarebeli produqciis T/R = 300 cali * 2,3775 + 100 cali * 1,4901 =
= 713 + 149 = 862 l
------------------------sul
78 600 l
VI. procesis angariSis Sedgena:
debeti
procesis angariSi
erT.
sawyisi naSTi
400
daiwyo seqtemberSi 20 000
masalis xarji
SromiTi xarji
------------------------------------jami
20 400
b.
krediti
lL
16 200
38 500
23 900
-----------------78 600
erT.
mza produqcia
l
20 100
gadasatani naSTi
77 738
300
862
-----------------------jami
20 400
-------------------78 600
FiFo meTodiT:
I. fizikuri erTeulebi (calebi):
sawyisi naSTi
_ 400
daiwyo seqtemberSi _ 20 000
-----------------------------jami
20 400
mza produqcia:
sawyisi daumTavrebeli produqciidan _ 400
daiwyo da damTavrda seqtemberSi
_ 19 700 (20 100 _ 300)
saboloo daumTavrebeli warmoeba
_
300
---------------------------------------------jami
20 400
II. ekvivalenturi erTeulebi:
Mmasalis mixedviT
Mmza produqcia:
sawyisi daumT. produqciidan
0
daiwyo da damTavrda seqtemberSi 100% 19 700
saboloo naSTi
100%
300
--------------------------------------------jami
20 000
Sromis mixedviT
¾ 3/4
100%
1/3
300
19 700
100
---------------20 100
III. gasaTvaliswinebeli danaxarjebi (lari):
masalis xarji
SromiTi xarji
jami
_
23 900
-------------23 900
16 200
62 400
-------------78 600
sawyis daumT. produqtze
_
danaxarjebi seqtemberSi
38 500
------------------------------------------------jami
38 500
IV. ekvivalenturi erTeuli TviTRirebuleba (l):
Mmasalis mixedviT = 38 500 l / 20 000 cali = 1,925 l
Sromis mixedviT = 23 900 l / 20 100 cali = 1,1891 l
i. WilaZe -
203
V. mza da daumTavrebeli produqciis TviTRirebuleba:
sawyisi daumTavrebeli warmoebidan
16 200 l
seqtembris xarjebi sawyisi daumT. produqciis damTavrebaze =
= 300 * 1,1891 l = 356 l
daiwyo da damTavrda seqtemberSi = 19 700 cali * ( 1,925+1,1891) = 61 348 l
---------------77 904 l
saboloo daumTavrebeli produqciis TviTRirebuleba =
= 300 cali * 1,925 l + 100 cali * 1,1891 l = 577 l + 119 l =
696 l
------------------------sul
78 600 l
VI. procesis angariSis momzadeba:
debeti
procesis angariSi
erT.
sawyisi naSTi
400
l
16 200
mza produqcia
krediti
erT.
l
20 100
77 904
daiwyo seqtemberSi 20 000
masalis xarji
38 500
SromiTi xarji
300
696
23 900
----------------------jami
gadasatani naSTi
20 400
------------78 600
-------------------------------------jami
20 400
------------------78 600
amocana 2.
samrewvelo kompaniaSi, noemberSi ganxorcielebuli sawarmoo procesis Sesaxeb, arsebobs
Semdegi informacia:
masalis xarjebi _ 17 450 l
pirdapiri SromiTi da sawarmoo zednadebi xarjebi _ 26 800 l
noemberSi warmoebulia 15 000 erTeuli produqti, saidanac 600 erTeuli Camowerili iqna jarTis saxT. Cveulebriv, jarTi sawarmoo produqciis 5%-ia. Semowmebas adgili hqonda,
roca procesi 60%-iT iyo Sesrulebuli Sromisa da zednadebi xarjebis mixedviT. Mmasalis
Ggamoyeneba ki procesis dasawyisSive xdeba srulad. Camowerili jarTi mTlianad iqna realizebuli 0,50 larad kilogrami.
sawyisi da saboloo daumTavrebeli produqcia ar arsebobs.
moTxovna: moamzadeT procesis angariSi.
Aamoxsna:
jer gamoiTvleba danakargebi:
normatiuli danakargi = 15 000-is 5% = 750 erTeuli
faqtiuri danakargi aris 600 erTeuli, maSasadame,
zenormatiuli mogeba = 750 _ 600 = 150 erTeuli
fizikuri erTeulebi:
sawyisi naSTi
_ 0
daiwyo noemberSi _ 15 000
----------------------------------jami
15 000
damTavrda
_
14 400 (15 000 _ 600)
normatiuli danakargi _
750
zenormatiuli gamosavali _ (150)
saboloo naSTi
_
0
---------------------------------------jami
15 000
204
i. WilaZe
-
ekivalenturi erTeulebi:
masalis mixedviT
mza produqcia
zenormatiuli
mogeba
-------------jami
100%
gadamuSavebis mixedviT
14 400
100%
(150)
------------14 250
100%
14 400
60%
(90)
--------------14 310
gasaTvaliswinebeli danaxarjebi (larebSi):
masalis xarji
gadamuSavebis
xarji
26 800
_
danaxarjebi noemberSi 17 450
normatiuli danakagi
(375)
(750 cali * 0,5 l)
-----------------------------------jami
17 075
jami
44 250
(375)
-----------------26 800
---------------43 875
Eekvivalenturi erTeulis TviTRirebuleba:
Mmasalis mixedviT = 17 075 l / 14 250 = 1,1982 l
gadamuSavebis mixedviT = 26 800 l / 14 310 = 1,8728
mza produqciis TviTRirebuleba = 14 400 cali * (1,1982+1,8728) = 44 223 l
zenormatiuli gamosavlis TviTRirebuleba = 150 * 1,1982 l + 90 * 1,8728 l =
= 180 + 168 = 348 l
Ddebeti
procesis angariSi
erT.
l
daiwyo noemberSi 15 000
masalis xarji
17 450
gadamuSaveba
26 800
(2) zenormatiuli
gamosavali
150
348
------------------------------- ------------jami
15 150
44 598
debeti
erT.
jami
l
mza produqcia
14 400
normat. danakargi 750
krediti
l
l
3. zenormat. gamosavali
75
5.
fuli
300
--------------------------------------------------------
375
jami
375
l
3. normat. jarTi (150 * 0,5)
75
4. mogeb/zarali (348_75)
273
---------------------------------------------------jami
348
44 223
375 (1)
--------------------------------------------------jami
15 150
44 598
375
-------------------------------------------------------
debeti
erT.
normatiuli jarTi
1. procesis angariSi 750
krediti
krediti
2. procesis angariSi
l
348
----------------------------------------jami
348
i. WilaZe -
205
amocana 3.
samrewvelo kompania awarmoebs produqts, romlis dasrulebisaTvis saWiroa ori procesi. pirveli procesis produqcia pirdapir gadaitaneba meore procesze.
Mmeore procesis informacia Semdegia:
sawyisi daumTavrebeli produqciis moculoba _ 14 000 erTeuli, romelic masalis mixedviT 90%-iT da gadamuSavebis mixedviT 50%-iT aris damTavrebuli.
sawyisi daumTavrebeli produqciis TviTRirebuleba moicavs:
Ppirveli procesidan gadmosuli xarjebi _
15 840 l
Mmeore procesze damatebuli masalis xarji _ 5 750 l
Ddamatebuli gadamuSavebis xarjebi
_ 3 200 l
-------------------------24 790 l
Mmimdinare TveSi, meore procesze gaweuli danaxarjebi:
P pirveli procesidan miRebuli
_ 86 400 l ( 57 000 erTeuli)
Mmeore procesze damatebuli masalis xarji _ 37 500 l
damatebuli gadamuSavebis xarjebi
_ 44 800 l
---------------------168 700 l
saboloo daumTavrebeli produqcia darCa 12 000 erTeuli, romelic masalis mixedviT
90%-iT da gadamuSavebis mixedviT 70%-iTaa damTavrebuli.
Pprocesis Semowmeba xdeba misi damTavrebis Semdeg. Tvis ganmavlobaSi Camowerili iqna
300 erTeuli wundebuli produqti, rac daSvebuli normis tolia. warmoebis narCenebs sarealizacio Rirebuleba ar gaaCnia.
moTxovna: a. saSualo Sewonili meTodiT gamoTvaleT meore procesis produqciis
TviTRirebuleba;
b. moamzadeT meore procesis angariSi, risTvisac gamoiyeneT pirvel kiTxvaSi
miRebuli maCveneblebi;
g. axseniT, rogor Seicvleba procesis angariSi, Tu normatiuli danakargebi
dagegmili ar iqneboda;
d. axseniT, rogor Seicvleboda pirvel kiTxvaSi gakeTebuli gamoTvlebi,
FiFo meTodis gamoyenebis SemTxvevaSi.
amoxsna:
a.
I nabiji: fizikuri erTeulebis daTvla (erTeulebi):
sawyisi naSTi
_ 14 000
CaSvebul iqna II procesze _ 57 000
-------------71 000
mza produqcia
_
58 700 ( 14 000 + 57 000 _ 300 _ 12 000)
Nnormatiuli danakargi _
300
saboloo daumTavrebeli produqia _ 12 000
----------------71 000
II nabiji. ekvivalenturi erTeulebis daTvla:
I procesis
mixedviT
mza produqcia _
100% 58 700
saboloo daumTavrebeli
produqcia
100% 12 000
----------70 700
III nabiji:
masalis
mixedviT
100%
58 700
90%
10 800
------------69 500
gasaTvaliswinebeli danaxarjebi (lari):
gadamuSavebis
mixedviT
100%
58 700
70% 8 400
----------67 100
206
i. WilaZe
-
I procesidan
Ggadmosuli
masalis
xarji
gadamuSavebis
xarji
sawyisi daumT. produqcia 15 840
5 750
3 200
mimdinare Tvis xarjebi
86 400
37 500
44 800
-------------------------------------102 240
43 250
48 000
IV nabiji: ekvivalenturi erTeulis TviTRirebuleba (lari):
jami
24 790
168 700
--------------193 490
I procesis mixedviT = 102 240 l / 70 760 = 1,4461 l
masalis mixedviT = 43 250 l / 69 500 = 0,6223 l
gadamuSavebis mixedviT = 48 000 l / 67 100 = 0,7153 l
maSasadame, ekvivalenturi erTeulis TviTRirebuleba= 1,4461+0,6223+0,7153 = 2,7838 l
b.
procesis angariSis Sesadgenad, saWiroa mza da daumTavrebeli produqciis TviTRirebulebis gaangariSeba. xolo, normatiuli danakargi, radgan sarealizacio Rirebuleba ar
gaaCnia, ar Sefasdeba.
Mmza produqciis TviTRirebuleba = 58 700 erTeuli * 2,7838 l = 163 409 l
daumTavrebeli produqciis TviTRirebuleba =
= 12 000 * 1,4461 l + 10 800 * 0,6223 l + 8 400 * 0,7153 l =
= 17 353 l + 6 720 l + 6 008 l = 3 008 l
debeti
procesis angariSi
erT.
l
sawyisi naSTi
14 000
24 790
wina procesidan 57 000
86 400
II procesi:
masalis xarji
37 500
gadamuSavebis xarji
44 800
----------------------------------jami
71 000
193 490
krediti
erT.
mza produqcia
58 700
normat. danakargi
300
gadasatani naSTi
12 000
l
163 409
_
30 081
---------------------------------------------------jami
71 000
193 400
g). dagegmili Tu ar iqneboda normatiuli danakargi, maSin 300 erTeuli wuni iqneboda
zenormatiuli danakargi, romlis ekvivalenturi erTeulebi monawileobas miiRebda TviTRirebulebis gamoTvlaSi da am TviTRirebulebiT warmoebidan Camoiwereboda, zenormatiuli
danakargis angariSTan korespodenciiT, saidanac, mogeba-zaralis angariSze gadaitaneba.
d). Tuki prduqciis TviTRirebulebis gamosaTvlelad gamoyenebuli iqneba meTodi FiFo,
maSin ekvivalenturi erTeulebis raodenoba iqneba gansxvavebuli, radgan Seicvleba sawyisi
daumTavrebeli produqciis ekvivalenturi raodenoba. Aamis Sesabamisad, Seicvleba erTeulis
TviTRirebulebac. am meTodis dros gamoiyeneba Semdegi gaangariSeba:
mza produqciis TviTRirebuleba = sawyisi daumTavrebeli produqciis mTlian
TviTRirebulebas + sawyisi daumTavrebeli produqciis dasrulebis xarjebi +
+ periodSi dawyebuli da damTavrebuli produqciis TviTRirebuleba.
amocana 4.
samrewvelo kompaniis oqtombris Tvis, saboloo procesis Sesaxeb arsebobs Semdegi informacia:
F fizikuri erTeulebi:
sawyisi daumTavrebeli warmoeba
400 kg
wina procesidan miRebuli
7 600 kg
saboloo daumTavrebeli warmoeba
500 kg
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207
danaxarjebi:
sawyisi daumTavrebeli warmoebis xarji
2 300 l
wina procesidan miRebuli danaxarji
19 600 l
D
damatebuli masalis xarji
6 700 l
damatebuli gadamuSavebis xarji
4 500 l
P
procesis dasrulebis done:
sawyisi naSTi
saboloo naSTi
wina procesis danaxarjis mixedviT
100%
100%
damatebuli masalis mixedviT
70%
80%
40%
60%
procesze adgili ara aqvs danakargebs. TviTRirebulebis dasadgenad kompania iyenebs FiFo
meTods.
moTxovna: moamzadeT oqtombris Tvis warmoebis saboloo procesis angariSi.
amoxsna:
I nabiji: fizikuri erTeulebi (kg):
sawyisi daumTavrebeli produqcia _ 400
wina procesidan miRebuli
_ 7 600
--------------------8 000
Mmza produqcia:
400
Ddaiwyo da damTavrda oqtomberSi
7 100 (7 500 _ 400)
------------7 500 ( 8 000 _ 500)
500
---------------8 000
II nabiji: ekvivalenturi erTeulebi:
wina procesis
mixedviT
masalis
mixedviT
Mmza produqcia:
0
30%
120
Ddaiwyo da damTavrda oqtomberSi
_
7 100
7 100
saboloo daumTavrebeli produqcia 100%
500 80%
400
--------------------7 600
7 620
III nabiji: gasaTvaliswinebeli danaxarjebi (lari):
wina procesis
xarji
wina procesidan gadmosuli
_
19 660
-----------19 660
masalis
xarji
_
6 700
----------6 700
wina procesis mixedviT = 19 600 l / 7 600 kg = 2,5789 l
M
masalis mixedviT = 6 700 l / 7 620 kg = 0,8793 l
gadamuSavebis mixedviT = 4 500 l / 7 640 kg = 0,589 l
-----------------------------------------------------------ekvivalenturi erTeulis TviTRirebuleba 4,0472 l
mza produqciis TviTRirebuleba:
60%
240
7 100
60%
300
---------7 640
gadamuSavebi
xarji
_
4 500
---------4 500
IV nabiji: ekvivalenturi erTeulis TviTRirebuleba (lari):
V nabiji:
gadamuSavebis
mixedviT
jami
2 300
30 800
---------33 100
208
i. WilaZe
-
sawyisi daumTavrebeli produqcia
sawyisi daumTavrebeli produqciis
damTavrebis xarjebi _ (120 kg * 0,8793 l + 240 kg * 0,589 l)
oqtomberSi dawyebuli da damTavrebuli (7 100 kg * 4.0472)
saboloo daumTavrebeli produqciis TviTRirebuleba
(500 kg * 2,5789 l + 400 kg * 0,8793 l + 300 kg * 0,589 l)
_
2 300 l
_
247 l
_ 28 735 l
----------------31 282 l
_ 1 818 l
--------------------33 100 l
VI nabiji:
debeti
procesis angariSis Sedgena
saboloo procesis angariSi
kg
sawyisi naSTi
400
wina procesidan 7 600
damatebuli masala
gadamuSavebis xarji
-------------------------------jami
8 000
l
2 300
19 600
6 700
4 500
----------33 100
krediti
kg
mza produqcia
7 500
gadasatani naSTi
500
----------------------jami
8 000
l
31 282
1 818
-------------33 100
amocana 5.
sakonservo kompania iyenebs or sawarmoo process. Mmocemulia maisis Tvis informacia,
romelic axlaxans damTavrda. pirvel procesze dawyebulia 80 000 erTeuli produqti.
I procesi
ZiriTadi nedleuli (larebSi)
150 700
Pprocesze damatebuli masala (l)
_
ZiriTadi SromiTi xarjebi (l)
52 460
sawarmoo zeddnadebi xarjebi
(% ZiriT. SromiTi xarjidan)
105
Nnormatiuli wuni (% Seyvanili erTeulebidan)
2,5
wunis erTeuli gasayidi Rirebuleba (l)
1,50
Pproduqciis gamoSveba (erTeulebi)
77 600
II procesi
wina procesidan
60 800
39 700
110
2,0
2,10
76 200
sawyisi da saboloo daumTavrebeli produqcia ar arsebobs. xolo, dawunebuli erTeulebi
bolomdea damTavrebuli.
moTxovna: a. moamzadeT I da II procexix xakontrolo angariSebi saSualo Sewonili
meTodiT.
b. moamzadeT II procesis angariSi, Tu masze iqneboda sawyisi naSTi 2400 erTeuli, 5000
laris. da saboloo naSTi 2500 erTeuli, orive naxevrad damTavrebuli.
Aamoxsna:
a. vinaidan sawyisi da saboloo daumTavrebeli produqciis naSTebi ar arsebobs, ekvivalenturi erTeulebis daTvla sWiro aRaraa. gaangariSebebi sakmarisia martivi saxiT. kerZod:
produqciis mosalodneli gamoSveba = 80 000-is 97,5% = 78 000 erTeuli
normatiuli danakargi = 80 000-is 2,5% = 2 000 erTeuli
2 000 erT. * 1,50 l = 3 000 l
zenormatiuli danakargi = 78 000 _ 77 600 = 400 erTeuli
( an, faqtiuri danakargi = 80 000 _ 77 600 = 2 400 erTeuli
zenormatiuli danakargi = 2 400 _ 2 000 = 400 erTeuli)
i. WilaZe -
debeti
I procesis angariSi
erT.
209
krediti
l
erT.
CaSvebulia warmoebaSi
80 000
masalis xarji
150 700
ZiriT. SromiTi xarji
52 460
saw. zednadebi xarjebi
55 083
(100%)
---------------------------80 000
258 243
gamoSveba
77 600
(77 600 * 3,27234 l)
2 000
(2000 * 1,5 l)
400
( 400 * 3,27234 l)
--------------80 000
l
253 934
3 000
1 309
--------------258 243
Pprocesis angariSis debetis jami aris gasaTvaliswinebeli xarjebi, normatiuli danakargebis sarealizacio fasis gamoqviTviT.
produqciis erTeulis TviTRirebuleba = (258 243 l _ 3 000 l) / 78 000 erT. = 3,27234 lari,
romlis safuZvleze Seafasdeba gamoSvebuli produqciis TviTRirebuleba I procesisaTvis.
b. meore procesis angariSis Sesadgenad ki saWiroa Semdegi gamoTvlebi:
Pproduqciis mosalodneli gamoSveba = 77 600-is 98% = 76 048 erTeuli
Nnormatiuli danakargi = 77 600-is 2% = 1 552 erTeuli
zenormatiuli gamosavali = 76 048 _ 77 200 = - 152 erTeuli
(anu ekonomiaa)
debeti
II procesis xarjebi:
masalis xarji
SromiTi xarji
sawarmoo zednadebi xarji
(100%)
II procesis angariSi
erT.
l
77 600
253 934
152
(152 * 5,19205)
-------------------------------------------------jami
77 752
60 800
39 700
43 670
--------------398 104
789
-----------398 893
krediti
erT.
mza produqcia
(76 200 * 5,19205 l)
(1552 * 2,10)
76 200
1 552
----------------------------------jami
77 752
l
395 634
3 259
--------------398 893
produqciis erTeulis TviTRirebuleba = (398 104 l _ 3 259 l) / 76 048 erT. = 5,19205 l.
210
i. WilaZe
Tavi 12.
-
momsaxurebis TviTRirebulebis
Kkalkulacia
wina TavebSi ganxilul iqna biznesis sfero, sadac saqmianobis Sedegebs
aqvs ~xilvadi~ saxe da arsebobs specifikuri xelmosakidi produqti da danaxarjTa erTeuli, romlisTvisac ganisazRvreba TviTRirebuleba.
momsaxurebis sferos specifika ki imaSi mdgomareobs, rom mis produqts
ar gaaCnia fizikuri saxe da amdenad advili araa danaxarjTa erTeulis gansazRvra da kontroli. magaliTad, sastumroSi RamiT darCenis an matarebliT
mgzavrobis siamovneba da komforti Znelad dasaTvleli da Sesafasebelia.
magram, momsaxurebis Sedegi, fizikuri formis arqonis miuxedavad, mainc
danaxarjebTanaa dakavSirebuli da menejerma biznesis efeqtianad warmarTvisaTvis unda akontrolos es xarjebi. Aam TavSi ganxilulia, Tu rogor
xdeba amis miRweva. kerZod:
• rodis gamoiyeneba momsaxurebis danaxarjTa kalkulacia;
• momsaxurebis danaxarjebi da danaxarjTa erTeulebi SerCeva;
• danaxarjebis analizi da aRricxva momsaxurebis sferoSi;
• Sida momsaxurebis danaxarjTa kalkulacia.
12.1. momsaxurebis danaxarjTa erTeulebi
momsaxurebis danaxarjTa kalkulacia gamoiyeneba fizikuri produqtis
ararsebobis SemTxvevaSi.
momsaxurebis danaxarjTa kalkulacia aris TviTRirebulebis kalkulaciis meTodi, romelic gamoiyeneba momsaxurebis yoveli erTeulis TviTRirebulebis gansazRvrisaTvis im kompaniebSi, romlebic ewevian momsaxurebas gareT
an TviT kompaniis SigniT.
momsaxurebis gamwevi organizaciebia:
• komunaluri momsaxureba _ eleqtroba, gazi, wyali, telefoni.
• profesiuli momsaxureba _ buRaltrebi, arqiteqtorebi,
advokatura da a.S.
• mgzavrTa gadayvna da tvirTis gadazidva
• sasadiloebi da restornebi
• radio da telemauwyebloba
• saavadmyofoebi
• Teatrebi
• ganaTleba
sawarmos SigniT sxvadasxva saxis momsaxurebis magaliTebia (romelTac ar moaqvs gare Semosavali):
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211
• sasadiloebi
• gadamzadebis ganyofilebebi
• teqnikuri momsaxurebis ganyofilebebi
• energosamsaxuri
• dasufTavebis ganyofileba
• sayofacxovrebo momsaxurebis ganyofileba
• sawyobebi
momsaxurebis sferos saqmianobaSi xSirad rTulia danaxarjTa unikaluri
erTeulis gansazRvra. mmarTvelobam unda gadawyvitos, Tu rogor gazomos
wardgenili momsaxureba da saqmianobis Sedegis amsaxveli romeli maCvenebli ufro metad gamodgeba danaxarjTa kontrolisaTvis da rogor SeiZleba
danaxarjTa Tavmoyra.
momsaxurebis sferoSi momuSave kompaniebma, gaweuli momsaxurebis SefasebisaTvis SeiZleba gansxvavebuli saaRricxvo erTeulebi gamoiyenon. magaliTad:
eleqtrogeneraciaSi danaxarjTa erTeuli SeiZleba iyos _ kilovat/saaTi.
sasdiloebsa da restornebSi -_ mirTmeuli kerZebi (sadili da a.S.);
transportSi _ garbenili tona/kilometri an mgzavr/kilometri;
saavadmyofoebSi _ pacient/dReebi an sawol/dReebi;
sastumroebSi _ stumar/dReebi;
funqciur sferoebSi (buRaltruli firmebi, advokatura da sxva) _ saaTebi.
mmarTvelobas sWirdeba gansazRvros gaweuli momsaxureobis erTeulis
TviTRirebuleba, rogorc gadawyvetilebebis miRebisa da SefasebisaTvis, aseve
kontrolis mizniT.
gadawyvetilebebis miRebisas momsaxurebis erTeulis TviTRirebuleba aucilebelia fasis dasadgenad da imis gadasawyvetad, Tavad uzrunvelyos sawarmom es momsaxureba Tu SeiZinos.
danaxarjTa Sefasebisa da kontrolis mizniT, mmarTvelebisaTvis udidesi
mniSvneloba aqvs Seadaros:
a). sxvadasxva wlis erTeulis TviTRirebulba
b). yoveli erTeulis faqtiuri da gegmuri TviTRirebuleba
g). danaxarjebis kontroli pasuxismgeblobis centrebis mixedviT
212
i. WilaZe
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12. 2. momsaxurebis danaxarjebis aRricxva
konkretuli momsaxurebis danaxarjebis erTeulis dadgenis Semdeg, saWiroa danaxarjebis Tavmoyra da aRricxva calkeuli momsaxurebis mixedviT.
Aam mizniT moxdeba danaxarjebis klasificireba da kodebis miniWeba buRaltris mier.
Mmomsaxurebis TiTRirebulebis kalkulaciis dros, xSirad, mniSvnelovania
danaxarjebis dayofa mudmiv da cvlad xarjebad. rogorc cnobilia, rac ufro metia gaweuli momsaxurebis moculoba, miT ufro mcire iqneba mudmivi danaxarji erTeulze. Mmomsaxurebis erTeulis cvladi danaxarjebi menejments
miuTiTebs damatebiTi momsaxurebis gawevisaTvis saWiro xarjebis Sesaxeb.
momsaxurebis sferoSic gamoiyeneba danaxarjebis uwyisi, romelSic aRiricxeba TiToeuli saxis momsaxurebis danaxrjebi. xarjTaRricxvis ganyofilebis mier, yovelkvireulad an yovelTviurad, mzaddeba danaxarjTa uwyisi,
romelic moicavs:
a. informacias danaxarjebis Sesaxeb, Sesabamisi saxis saqmianobis mixedviT,
b. danaxarjTa erTeulebis statistikur monacemebs,
g. momsaxurebis erTeulis danaxarjis kalkulacias, romelic gamoiTvleba
(a)-Si mocemuli monacemebis (b)-s monacemebze gayofiT. amasTan, danaxarjTaA
sxvadasxva elementisaTvis SeiZleba danaxarjTa sxvadasxva erTeuli iqnas
gamoyenebuli, imis ESesabamisad, Tu rogori informacia dasWirdeba menejments. SeiZleba saWiro gaxdes damatebiTi sakontrolo informacia, magaliTad, transportSi momsaxurebis danaxarjebi SeiZleba gamoiTvalos kilometrebis an dReebis mixedviT da a.S.
d. danaxarjTa fizikur erTeulebze dafuZnebuli analizs.
satransporto momsaxurebis danaxarjTa uwyisSi SeiZleba agreTve mocemuli iyos dReSi ganvlili kilometrebis raodenoba; restornebSi _ mirTmeuli kerZebis raodenoba, saavadmyofoSi _ pacientebis da sawol/dReebis
raodenoba da a.S.
amrigad, momsaxurebis sferoSi, iseve rogorc produqciis warmoebis sferoSi, danaxarjebis buRaltrebma unda waradginon informacia momsaxurebis
erTeulis TviTRirebulebis Sesaxeb.
danaxarjebis Sesaxeb angariSgebis momzadeba xdeba danaxarjTa uwyisebidan, sxva saxis magrovebeli registrebidan da arasaaRricxvo sainformacio
wyaroebidanac.
mmarTverlobiT aRricxvaSi, calkeuli saxis momsaxurebis mixedviT gaixsneba ~ZiriTadi saqmianobis~ buRaltruli angariSi (1630 angariSis qveangariSebis saxiT), romlis debetSi pirdapiri xarjebi uSualod aRiricxeba.
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213
zednadebi xarjebi ki calke aRiricxeba da Semdeg ganawildeba momsaxurebis
saxeebs Soris, arCeuli bazis proporciulad. Tvis ganmavlobaSi zednadebi
xarjebis mikuTvneba moxdeba mikuTvnebis ganakveTis safuZvelze. menejmentis
moTxovnis SemTxvevaSi, danaxarjebi wardgenili iqneba mudmivi da cvladi
elementebis mixedviTac.
momsaxurebis sferoSi metad aqtualuria danaxarjebis marTva da kontroli pasuxismgeblobis centrebis mixedviT. igi uzrunvelyofs danaxarjebis
operatiul kontrols.
momsaxurebis erTeulis TviTRirebulebis kalkulacia SeiZleba moxdes
rogorc danaxarjTa sruli ganawilebiT, ise zRvruli danaxarjebiT, menejmentis moTxovnebis Sesabamisad.
kompaniebis umravlesobas gaaCnia Sida momsaxurebis sferoebi., romlebic
xSirad produqciis TviTRirebulebis mniSvnelovan nawils warmoadgenen. Sida momsaxurebis ganyofilebebia: teqnikuri momsaxureba, sawyobebi, xarisxis
kontrolis laboratoriebi, taris saamqro da sxva. aseTi momsaxurebis gareSe produqciis warmoeba an gare momsaxurebis gaweva, SeuZlebelia. Tu warmoebis procesi uzrunvelyofili ar aris Sida momsaxurebiT, maSin igi garedan
unda iqnas SeZenili.
momsaxurebis ganyofilebebis danaxarjebi gamoangariSebul unda iqnas
danaxarjTa kontrolis mizniT da agreTve imis gadasawyvetad, esa Tu mosmomsaxureba sawarmom garedan Seisyidos Tu Sida resursebiT Tavad awarmoos.
agreTve momsaxurebis erTeulis TviTRirebulebis gamosaTvlelad.
sawarmoo zednadebi xarjebis aRricxvis sakiTxebis ganxilvis dros, albaT gaxsovT, momsaxure ganyofilebebis danaxarjebi rogor aRiricxeba da
nawildeba ZiriTad ganyofilebebze.
ramdenime saxis momsaxurebis danaxarjebis kalkulaciis sakiTxebi gadmocemulia amocanebSi, amave Tavis bolos.
12.3. sarkinigzo transportiT momsaxurebis
TviTRirebulebis kalkulaciis
Taviseburebebi
.
sarkinigzo transportSi danaxarjebis obieqtebia tvirTgadazidvebi,
mgzavrgadayvanebi da calkeuli ganyofileba (samsaxuri).Eefeqturi marTvisTvis aucilebelia imis codna, Tu ra jdeba mgzavris gadayvana an tvirTis
gadatana erT kilometrze, rac danaxarjebis mowesrigebuli aRricxvis gziT
miiRweva.
sarkinigzo transportSi danaxarjTa (anu sakalkulacio) erTeulebia _
10 tona/kilometri da 10 mgzavr/kilometri.
214
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Cveni azriT, sarkinigzo transportSi, momsaxureobis TviTRirebulebaSi Semaval xarjebs SeiZleba saeqsploatacio xarjebi ewodos.
tvirTis gadazidvebis mixedviT pirdapiri saeqsploatacio xarjebia:
satvirTo matareblebis miReba-gaSvebasTan, formireba-ganformebasTan, lokomotivebis da vagonebis SekeTebasTan, salokomotivo brigadebis eqsploataciasTan, satvirTo operaciebis ganxorcielebasTan, vagonebis dasatvirTad
momzadebasTan dakavSirebuli materialuri da SromiTi xarjebi, agreTve satvirTo matareblebis cveTis xarjebi. aseTi xarjebis gawevis momentidanve
cnobilia, rom isini gadazidvebze daixarja da amitom uSualod tvirTis
gadazidvebis TviTRirebulebaSi unda iqnas Setanili.
mgzavrTa gadayvanis mixedviT pirdapiri xarjebia: samgzavro vagonebis
SekeTebis xarjebi, matareblebis momsaxurebis xarjebi, maT gasagzavreblad
gaweuli xarjebi, cveTis xarjebi da a.S.
arapirdapiri saeqsploatacio danaxarjebi iseTi xarjebia, romelTa
xarjvis momentSi SeuZlebelia ganisazRvros, mgzavrgadayvanebis Tu tvirTgadazidvebis TviTRirebulebas miekuTvnos, vinaidan, orive saxis saqmianobaze erTdroulad ixarjebian. amitom es xarjebi TviTRirebulebaSi ganawilebis gziT Seitaneba.
arapirdapir saeqsploatacio xarjebs miekuTvneba: matareblebis moZraobis organizaciis xarjebi, kavSirgabmulobisa da signalizaciis meurneobis
eqsploataciis xarjebi, avtoblokirebisa da dispeCerul centralizaciaze
gaweuli xarjebi, maRali Zabvis xazebis, liandagisa da sakontaqto qselis
movlis xarjebi, liandagebis cveTis xarji, gamwvanebis zolis xarjebi, sadgurebis movlisa da marTvis xarjebi.
arapirdapiri xarjebis ganawileba gadazidvebsa da mgzavrgadayvanebs Soris unda moxdes ganawilebis raime samarTliani bazis proporciulad. ganawilebis baza SeiZleba iyos pirdapiri xarjebi, dayvanili tona-kilometrebi, namuSevari kac/saaTebi da sxva. ganawilebis baza SeirCeva konkretuli viTarebis
Sesabamisad. magaliTad: liandagebis cveTis xarjis ganawileba SeiZleba moxdes dayvanili tona-kilometrebis proporciulad. dayvanili tona/kilometri
aris mgzavr/kilometrebisa da tona/kilometrebis jami. arapirdapiri xelfasi
SeiZleba ganawildes pirdapiri xelfasis proprociulad da a.S.
rac meti mgzavris gadayvana an tvirTis gadatana moxdeba, miT meti iqneba
lokomotivebis eqsploataciis xarjebi, matareblebis miReba-gaSvebis xarjebi da a.S. amitom isini cvlad xarjebs warmoadgenen. xolo administraciuli
xelmZRvanelebis xelfasebi, sadguris Senobis Senaxvis xarjebi, rkinigzis departamentis Senaxvis xarjebi da a.S. Sesrulebuli tona-kilometrebis raodenobis cvlilebis Sesabamisad ar icvleba.Aamitom isini mudmivi xarjebia.
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sarkinigzo transportSi danaxarjTa centrebs miekuTvneba: remontis ganyofileba, salokomotivo meurneoba, savagono, saliandago samsaxuri, kancelaria, aRricxvis samsaxuri, administracia da a.S. romelime centri Tavis mxriv
SeiZleba pasuxismgeblobis ufro mcire centrebad daiyos.
sarkinigzo transportSi sawarmoo zednadeb xarjebs SeiZleba saeqsploatacio zednadebi xarjebi vuwodoT. maT miekuTvneba: samgzavro da satvirTo
matareblebis moZraobis organizaciis xarjebi, kavSirgabmulobisa da signalizaciis eqsploataciis xarjebi, avtoblokirebisa da dispeCeruli centralizaciis xarjebi, maRali Zabvis xazebis, liandagisa da sakontaqto qselis
xarjebi, liandagebis cveTis xarjebi, gamwvanebis xarjebi, rkinigzis sadgurebis Senaxvis xarjebi.
arasawarmoo zednadebi xarjebi komerciul da saerTo-administraciul
xarjebs moicavs. komerciul xarjebSi reklamis xarjebi Sedis. saerTo-adinistraciuli xarjebi ki rkinigzis departamentis saerTo marTvisa da momsaxurebis xarjebia. rogoricaa, departamentis mmarTvelobiTi personalis da
Senobis Senaxvis xarjebi, kadrebis momzadebis xarjebi, administraciuli Senobis cveTis xarji da sxva. arasawarmoo zednadeb xarjebs SeiZleba arasaeqsploatacio zednadebi xarjebi ewodos.
faswarmoqmnisa da tarifebis dadgenis miznebisaTvis satransporto momsaxureobis TviTRirebulebaSi komerciuli da saerTo-administraciuli xarjebic Seitaneba, romelic gadazidvebsa da gadayvanebs Soris sawarmoo TviTRirebulebis proporciulad ganawildeba. xolo wliuri finansuri angariSgebis Sedgenis miznebisTvis es xarjebi TviTRirebulebaSi ar Seitaneba.
danaxarjTa aRricxva ise unda moewyos, rom SesaZlebeli gaxdes maTi
kontroli rogorc samsaxurebis (pasuxismgebeli centrebis) mixedviT, ise
tvirTgadazidvebisa da mgzavrgadayvanebis TviTRirebulebis mixedviT.
buRaltruli aRricxvis axali angariSTa gegmis safuZvelze xarjebi ekonomikuri elementebisa da funqciuri daniSnulebis mixedviT erTdroulad
aRiricxeba. amitom buRaltruli angariSebis kodebi oTxniSna ricxvebia. magaliTad, angariSis kodSi _ 7110 pirveli cifri saoperacio xarjia, meore cifri mis funqciur daniSnulebas miuTiTebs, anu is TviTRirebulebaSi Semavali
xarjia, xolo mesame cifri ekonomikuri SinaarsiT masalis xarjs aRniSnavs.
meoTxe cifriT ki SeiZleba masalis saxeebi aRiniSnos.
sarkinigzo transportis ama Tu im samsaxuris mixedviT (ganyofilebebSi) pirdapiri da arapirdapiri xarjebi saTanado kodiT, Sesabamis uwyisebSi
buRaltruli gatarebis gareSe grovdeba, romlebic centralur buRalteriaSi gadaigzavneba.
samsaxurebidan (ganyofilebebidan) miRebuli informaciis safuZvelze
centralur buRalteriaSi gaixsneba gadayvanebisa da gadazidvebis uwyisebi.
216
i. WilaZe
-
maTSi pirdapiri xarjebi uSualod Seitaneba. arapirdapiri xarjebi ki calkeuli samsaxurebis zednadebi xarjebis angariSze aRiricxeba, saidanac zednadebi xarjebis sakontrolo angariSze gadaitaneba. amis Semdeg zednadebi
xarjebi gadazidvebsa da gadayvanebs Soris dayvanili tona/kilometrebis an
rame sxva SerCeuli bazis proporciulad ganawildeba.
sarkinigzo transportis danaxarjebis aRricxvis modelSi mza produqciis buRaltruli angariSi ar gamoiyeneba, radgan aq ar mzaddeba iseTi
produqti, romlis dasawyobeba SesaZlebelia. amitom gadazidvebsa da gadayvanebze gaweuli danaxarjebi ZiriTadi saqmianobis buRaltruli angariSidan
(1630), realizebuli momsaxureobis TviTRirebulebis (7100) angariSze gadaitaneba, saidanac mogeba-zaralis angariSiT Camoiwereba.
sarkinigzo transportSi agreTve ar arsebobs daumTavrebeli warmoebis naSTi, radgan aq tvirTgadazidvebisa da mgzavrgadayvanebis procesebi
ukve ganvlil kilometrebs efuZneba.
1. rodis gamoiyeneba momsaxurebis danaxarjTa kalkulaciis meTodi?
2. ra SeiZleba iyos danaxarjTa erTeuli satransporto momsaxurebaSi?
3. ra SeiZleba iyos danaxarjTa erTeuli savadmyofoebSi?
4. vrceldeba Tu ara danaxarjTa klasifikacia momsaxurebis TviTRirebulebis
marTvisa da momsaxurebis sistemaSi?
i. WilaZe -
217
a m o c a n e b i
Aamocana 1. avtosatransporto momsaxureba
kompania awarmoebs cemenets da gaaCnia mcire satransporto parki, romlis daxmarebiT produqcias awvdis klientebs. bolo xuTi wlis mixedviT, dadgenilia Semdegi monacemebi:
weli
garbenili km
danaxarji
teqmomsaxurebaze (l)
1
150 000
15 400
2
160 000
16 700
3
180 000
18 100
4
165 000
15 900
5
170 000
17 800
Kkompania iyenebs xuT satransporto saSualebas, romlis muSaobis statistika Semdegia:
satransporto
saSualebebi
I
II
III
IV
V
gasvlis raodenoba
dRis ganmavlobaSi
6
5
4
2
2
saSualod gadaziduli
saSualo garbenili
tonaJi (t)
manZili (km)
5
5
6
5
6
12
18
30
25
50
TiToeuli satransporto saSualeba kviraSi 5 dRe muSaobs. weliwadSi 52 kviraa.
danaxarjTa normatiuli monacemebi Semdegia:
TiToeuli mZRolis xelfasi kviraSi 200 laria. cvlaSi erTi mZRoli muSaobs, romlis
xelfasi kviraSi 250 laria. cveTa gaiangariSeba wrfivi meTodiT da ar aris salikvidacio
Rirebuleba.
satvirTo aRWurvilobis Rirebulebaa 120 000 l. samsaxuris vada _ 5 w
satransporto saSualebis Rirebulebaa 35 000 l. samasaxuris vada 5 w
danaxarji benzinsa da zeTze _ 40 TeTri km-ze
danaxarji SekeTebaze _ 10 TeTri km-ze
wliuri satransporto licenzia _ 300 l TiTo manqanaze
dazRvevis wliuri xarji _ 500 l TiTo manqanaze
saburavebis TviTRirebuleba _ 3 500 l weliwadSi
sxva masalebi _ 2 400 l weliwadSi.
moTxovna: gamoTvaleT satransporto saSuelebebis muSaobis normatiuli danaxarji
1 tona/kilometrze.
Aamoxsna:
pirvel rigSi, teqnikuri momsaxurebis xarjebidan unda gamoiyos mudmivi da cvladi xarjebi. Semdeg gamovTvaloT mosalodneli kilometrebi da tona/kilometrebi.
mudmivi da cvladi xarjebis gamoyofa:
km
teqmomsax. xarjebi (l)
maqsimumi
180 000
18 100
minimumi
150 000
15 400
-------------------------------------------sxvaoba
30 000
2 700
amdenad, teqmomsaxurebis cvladi xarji 1 km –ze = 2 700 l / 30 000 km = 0,09 l
teqmomsaxurebis mudmivi xarji = 18 100 l _ 180 000 km * 0.09 l = 1 900 l
axla gamovTvaloT mosalodneli garbenili kilometrebi:
218
i. WilaZe
satransporto
saSualebebi
I
II
III
IV
V
-
garbenili manZili
km
6 * 12 km * 2-jer garbena iqeT da aqeT = 144 km
5 * 18 km * 2 = 180 km
4 * 30 km * 2 = 240 km
2 * 25 km * 2 = 100 km
2 * 50 km * 2 = 200 km
-------------sul
864 km * 5 dR * 52 kvira * = 224 640 km
M
mosalodneli garbenili tona/kilometrebi:
I
II
III
IV
V
6 * 5 t * 12 km = 360 t/km
5 * 5 t * 18 km = 450 t/km
4 * 6 t * 30 km = 720 t/km
2 * 5 t * 25 km = 250 t/km
2 * 6 t * 50 km = 600 t/km
-------------sul
2 380 t/km * 5 dR * 52 kv = 618 800 t/km
1 t/km normatiuli TviTRirebuleba:
lari
cvladi saeqsploatacio danaxarjebi:
teqmomsaxurebis xarjebi
danaxarji benzinsa da zeTze
danaxarji SekeTebaze
0,09
0,40
0,10
---------0,59
sul, wliuri cvladi saeqsploatacio xarjebi:
0,59 l * 224640 km =
132 538 l
mudmivi xarjebi (lari):
1 900
teqmomsaxurebis mudmivi xarjebi _
mZRolebis xelfasebi _
52 000
(200 l * 52 kv * 5 muSa)
cvlaSi muSaobisaTvis
_ 13 000
(250 l * 52 kv)
satvirTo aRWurvilobebis cveTis xarji _ 24 000
(120 000 l : 5 w)
satransp. saSualebebis cveTis xarji
_ 35 000
(35 000 l * 5 : 5 w )
satransp. saSualebebis licenzia
_ 1 500
( 300 l * 5)
dazRvevis xarjebi (500 l * 5)
_ 2 500
saburavebis xarji
_ 3 500
sxva xarjebi
_ 2 400
-----------135 800
-----------------------------------------------------------------------(132 538 l + 135 800 l)
268 338
1 t/km normatiuli TviTRirebuleba
(268 338 l / 618 800 t/km)
_
0,4336
Aamocana 2. sazogadoebrivi transporti
qvemoT motanili informacia Seexeba sami saxis sazogadoebrivi transportis saqmianobis
erTi Tvis periods:
i. WilaZe -
219
momsaxurebis saxeebi
I
II
mgzavrobidan miRebuli Semosavali (l) _ 100 000
190 000
satransporto saSualebebis ricxvi
_
10
14
mTliani satransporto datvirTva (km) _ 58 000
cvladi saeqsploatacio danaxarjebi (l/km) _ 0.25
mudmivi saeqsploatacio danaxarjebi (l) _ 50 700
96 400
0,40
55 800
III
120 000
18
105 800
0,30
62 900
damatebiT, adgili aqvs saerTo mudmiv xarjebs, rogoricaa: menejmentis danaxarjebi, saerTo da administraciuli danaxarjebi. Aam danaxarjebis mikuTvneba xdeba mgzavr/km-ebze meaTiaTasedamde sizustiT. winaswar dagegmili mikuTvnebis ganakveTi eyrdnoba Semdeg gegmur
maCveneblebs:
saerTo mudmivi gegmuri danaxarjebi _ 32 000 l
satransporto saSualebebis garbeni gegmiT _ 155 000 km
moTxovna: gamoTvaleT, sazogadoebrivi transportis sawamos mier gaweuli samive saxis
momsaxurebis mixedviT:
a. zRvruli mogeba da mogeba
b. zRvruli mogeba 1 kilometrze
g. mogeba satransporto saSualebebidan
amoxsna:
upirvelesad, gamoTvaleT saerTo mudmivi xarjebis mikuTvnebis ganakveTi:
32 000 l / 155 000 km = 0,2064 l
mogeba-zaralis gaangariSeba (lari)
I
II
III
amonagebi
100 000
190 000
120 000
cvladi saeqsploatacio danaxarjebi (14 500)
(38 560)
(31 740)
------------------------------------------------------------------------------------zRvruli mogeba
85 500
151 440
88 260
mudmivi saeqsplatacio danaxarjebi
(50 700)
(55 800)
(62 900)
----------------------------------------------------------------------------------------------------mogeba realizaciidan
34 800
95 640
25 360
(saerTo mogeba)
saerTo mudmivi xarjebi
( 58 000 km * 0,2064 l da a.S. )
(11 971)
(19 897)
(21 837)
-------------------------------------------------------------------------------------------------------mogeba
22 829
75 743
3 523
zRvruli mogeba 1 km-ze
1,474
(85 500 l/58 000 km da a.S.)
saerTo mogeba 1 manqanaze
3 480
(34 800 l/10 manq. Da a.S. )
mogeba satransporto momsaxurebis
danaxarjebis 1 larze
0,2958
(22 829 l/14 500 + 50 700 + 11 971 l da a.S.)
1,571
6 831
0,6629
0,834
1 409
0,0302
rogorc gaangariSebebi gviCvenebs, meore saxis transportiT momsaxureba yvelaze maRalrentabeluria. Yyovel erT lar danaxarjebze 66,29% mogeba modis.Aam saxis transportiT
momsaxureba SeiZleba gaiafdes kidec da dasaqmebuli personalis xelfasebic gaizardos.
220
i. WilaZe
-
amocana 3. sastumro
sastumro moicavs sam ZiriTad ganyofilebas (danaxarjTa centrs): sawoli oTaxebi, sasadilo da Sexvedrebis oTaxi.
Mmimdinare TveSi ZiriTadi danaxarjebi iyo:
sawoli
oTaxebi
sakvebi da sasmeli (l)
personalis xarji (l)
sxva pirdapiri xarjebi
_
95 000
26 700
----------121 700
sasadilo
56 000
80 500
19 400
-----------155 900
Sexvedrebis
oTaxi
_
52 600
17 500
-----------70 100
sastumroSi aris 110 sawoli oTaxi da dRe-Ramis saSualo tarifia 120 l. mimdinare TveSi
sawoli oTaxebis aTviseba iyo 65%.
momzadda 48 700 kerZi da saSualo fasi iyo 3 l. baris amonagebi iyo 21000 l. Sexvedrebidan Semosavali TveSi iyo 105 800 l.
sastumroSi aris ori momsaxurebis ganyofileba: saerTo administraciis da Sida momsaxurebis. am ganyofilebebSi danaxarjebi Seadgenda:
saerTo administraciis ganyofilebaSi _ 37 250 l
Sida momsaxurebis ganyofilebaSi
_ 25 110 l
sastumroSi damatebiTi aTvisebis xarjebi (qira, komunaluri momsaxureba, gaTboba, ganaTeba,
dazRveva, saerTo cveTis xarji) Seadgens 60 500 lars. Aam xarjebis ganawileba xdeba farTobis mixedviT. ganyofilebebis farTobi Semdegnairad nawildeba:
sawoli oTaxebi _ 70%
sasadilo
_ 10%
Sexvedrebis oTaxi _ 15%
zogadi administracia _ 3%
Sida momsaxureba
_ 2%
Mmomsaxurebis ori ganyofilebis danaxarjebi nawildeba Semdegnairad:
sawoli
oTaxebi
saerTo administracia 30%
Sida momsaxureba
60%
sasadilo
20%
15%
Sexvedrebis saerTo
Sida
oTaxi
administr. momsaxureba
40%
20%
_
5%
10%
_
moTxovna: a. zednadebi xarjebi gaanawileT sastumros sam ZiriTad
ganyofilebaze
b. gamoTvaleT TiToeuli centris finansuri Sedegebi
g. komentari gaukeTeT finansur Sedegebs
amoxsna:
a. jer ganawildeba saerTo aTvisebis xarjebi farTobis proporciulad da
Semdeg, ganmeorebiTi ganawilebis meTodiT gavanawiloT momsaxure
ganyofilebebis xarjebi
(SeiZleba gamoiyenoT gantolebis meTodi. pasuxs igives miiRebT)
i. WilaZe sawoli
oTaxebi
sasadilo
ganawilebuli
saerTo aTvisebis xarjebi
42 350
(70:10:15:3:2)
ganTavsebuli zednadebi xarjebi
momsaxurebis xarjebis gadanawileba:
saerTo administracia
11 720
30:20:40:10
Sida momsaxureba
60:15:20:5
saerTo administracia
30:20:40:10
Sida momsaxureba
60:15:20:5
b.
Sexvedrebis
saerTo
oTaxi
administr.
6 050
9 075
Sida
momsax.
1 815
7 813
4 534
453
302
91
23
2
------------18 724
15 626
jami
1 210
60 500
37 250
25 110
----------- -------------39 065
26 320
18 136
saerTo admonistracia
30:20:40:10
2
-----------------------------------------jami
72 752
221
62 360
-----------122 860
(39 065)
3 906
---------------------0
30 226
6 045
1 511
----------1 511
(1 511)
605
30
7
-----------7
3
--------------31 384
(30 226)
-------------0
151
(151)
--------0
(7)
-----------_
_
------------- ------------_
122 860
mogeba-zaralis gaangariSeba (lari)
sawoli
oTaxebi
sasadilo
Sexvedrebis
oTaxi
amonagebi
257 400
167 100
105 800
(110 * 120 l * 30 * 65%)
(48 700 * 3 l + 21 000)
ZiriTadi xarjebi
121 700
155 900
70 100
zednadebi xarjebi
77 752
18 724
31 384
------------------------------------------------------------------------mTliani xarjebi
199 452
174 624
101 484
mogeba (zarali)
57 948
(7 524)
4 316
arapirdapiri xarjebis
kontribucia
135 700
11 200
35 700
(amonagebs _ pirdapiri xarjebi)
mogebis norma (marJa)
52,7%
6,7%
33,7%
jami
l
530 300
347 700
127 860
------------475 560
54 740
_
_
g.
rogorc mogeba-zaralis angariSidan sCans, sasadilo zaraliania. Mmogebis umetesobas sastumros nomrebi uzrunvelyofen. rogorc sCans, aucilebelia kontrolis gaZliereba
sasadilos ganyofilebaze. zarali SeiZleba gamowveuli iyos kadrebis cudi dagegmviT an
sakvebis didi danakargebiT. Tumca, arapirdapiri xarjebis kontribucia axasiaTebs ganyofilebebis sakuTar momgebianobas da vxedavT, rom sasadilo momgebiania (mogeba aris 11 200
lari). misi zarali gamowveulia zednadebi xarjebis ganawilebiT. amitom, metad sasargebloa danaxarjebis kontroli psuxismgeblobis centrebis mixedviT. yoveli ganyoflebis danaxarjebi xarjTa saxeebis mixedviT unda SevudaroT danaxarjebis biujets da gamovlenili
gadaxrebis safuZvelze gairkveva zaralis detaluri mizezebi da pasuxismgebeli pirebi.
amocana 4.
sastumros saqmianobis maCveneblebi
mocemulia sastumros erTi Tvis informacia:
orsawoliani
nomrebi
sastumroSi nomrebis saerTo ricxvi
SesaxlebisaTvis vargisi nomrebis ricxvi
dReSi dakavebuli nomrebis ricxvi
300
280
250
erTsawoliani
nomrebi
120
100
80
222
i. WilaZe
-
stumrebis raodenoba periodSi
6 500
darCenis (dakavebis) dro
3 dRe
periodis mTliani Semosavali
800 600 l
personalis raodenoba
270 adamiani
SromiTi xarjebi periodSi
180 000 l
garecxili erTeulebis raodeniba periodSi
20 000
sarecxi saSualebebis xarji
6 000 l
recxvis mTliani danaxarji
25 400 l
orsawoliani nomrebis registrirebuli dRiuri tarifi 150 l
erTsawoliani nomrebis registrirebuli dRiuri tarifi 90 l
moTxovna: gamoiangariSeT Semdegi maCveneblebi:
1. oTaxebis aTvisebis koeficienti
2. sawolebis aTvisebis done
3. stumrebis saSualo ganakveTi
4. Semosavlebis aTvisebis koeficienti (datvirTvis koeficienti)
5. dRiuri saSualo danaxarji dakavebul sawolze
6. sawmendi saSualebebis dRiuri xarji 1 dakavebul sawolze
amoxsna:
1. oTaxebis aTvisebis done = (250 + 80) / (280 + 100) * 100% = 86,8%
6 500 stum. * 3 dR
2. sawolebis aTvisebis done = --------------------------------------------- X 100% = 98,5%
(280 * 2) + (100 *1) * 30 dR
3. stumris saSualo tarifi = 800 600 l / 6 500 stum. = 123,17 l
800 600 l
4. datvirTvis koeficienti = ------------------------------------------------------------ = X 100% = 52,3%
[(280 * 150 l) + (100 * 90 l)] * 30 dR
180 000 l + 6 000 l + 25 400 l
5. dRiuri xarji 1 dakavebul sawolze = ------------------------------------------------------- = 10,84 l
6 500 stum. * 3 dR
6 000 l
6. sarecxi saSualebebis dR xarji 1 dakavebul sawolze = -------------------------- = 0,34 l
(250 * 2 + 80 ) * 30 dR
metad sasargebloa danaxarjebis kontroli danaxarjTa da mogebis centrebis mixedviT,
rogoricaa: nomrebis ganyofileba, restorani, samzareulo, samrecxao da a.S.
amocana 5. energomomaragebis kompania
eleqtromomaragebis kompaniis Sesaxeb arsebobs Semdegi informacia:
personalis xelfasi:
mricxvelebis maCveneblebis amomwerTaTvis
200 000 l
angariSgebis Sedgenisa da gadasaxadebis mokrefisaTvis 240 000 l
transportisa da mivlinebis xarjebi
40 000 l
gadasaxdelebis momkrefi saagentos sakomisio
15 000 l
uimedo valebi
10 000 l
saerTo gasavlebi
120 000 l
sxva gasavlebi
5 000 l
----------------------------------------------------------------sul xarjebi
630 000 l
realizaciis moculoba
3 440 000 kvt/sT
klientebis raodenoba
850 000 piri
amonagebi eleqtroenergiis gayidvebidan
30 000 000 l
momsaxurebis farTobi
5 000 kv/km
moTxovna: gamoTvaleT eleqtromomaragebis kompaniis danaxarjebis donis maCveneblebi
1. 1 mln gayidul kvt/sT-ze
2. yovel aTas klientze
3. 1 mln laris eleqtroenergiaze
i. WilaZe -
4.
1 kv/km farTobze
1.
2.
3.
4.
danaxarji 1 mln gayidul kvt/sT-ze = 630 000 l / 3,44 mln = 183 139,53 l
danaxarji yovel aTas klientze = 630 000 l / 850 = 741,18 l
1 mln laris eleqtroenergiaze = 630 000 l / 30 mln l = 21 000 l
1 kv/m farTobze = 630 000 l / 5 000 kv/km = 126 l
223
Aamoxsana:
Ees maCveneblebi SeiZleba gamoyenebul iqnas sxvadasxva eleqtromomaragebis kompaniebis Sedegebis SedarebiTi daxasiaTebisa da dinamikuri analizisaTvis. aseve, mniSvnelovania danaxarjebis analizi da kontroli pasuxismgeblobis centrebis mixedviT.
amocana 6.
instituti
erT-erTi saswavlo instituti momxmarebels sTavazobs ramdenime profesiul kurss. institutis organizaciuli struqtura oTxi fakultetisagan Sedgeba, romelTagan TiToeul
maTgans ramdenime kaTedra gaaCnia. amasTan, arsebobs xelmZRvanelobis administraciuli nawili (funqcia) da centraluri momsaxurebis ganyofileba.
mocemulia informacia wliuri danaxarjebis Sesaxeb, romelic mTavrdeba 2008 wlis 30 ivniss:
I.
saerTo danaxarjebi sul Seadgens 1 600 000 lars, romelic nawildeba gamoyenebuli farTobis safuZvelze. kerZod:
fakultetebi _
8 000 kv.m.
kaTedrebi _
21 000 kv.m.
administracia _
7 500 kv.m.
centraluri momsaxureoba _ 2 600 kv.m.
------------------39 100 kv.m.
II.
administraciuli danaxarjebi: pirdapiri xarji _ 1 780 000 l. arapirdapiri
xarjebi nawildeba farTobis safuZvelze.
III.
fakultetebis danaxarjebi: pirdapiri xarjebi _ 900 000 l. arapirdapiri xarjebis sakuTari wili farTobis mixedviT da centraluri momsaxurebis danaxarjebidan.
IV.
kaTedrebis danaxarjebi: pirdapiri danaxarjebi 5 500 000 l. arapirdapiri xarjebi: sakuTari wili farTobze ganawilebuli xarjebidan da centraluri momsaxurebis xarjebidan plus fakultetis yvela danaxarji.
V.
centraluri momsaxurebs xarjebi: pirdapiri danaxarjebi _ 1 200 000 l da arapirdapiri xarjebi _ sakuTari wili farTobze ganawilebuli danaxarjebidan.
ganawildeba gare momsaxurebis xarjebis safuZvelze.
momsaxurebis gawevaze gare danaxarjebi:
fakultetebi
_ 250 000 l
kaTedrebi
_
460 000 l
saganmaTleblo specialobebi:
biznesi
_
35 000 l
sainJinro meqanika _
50 000 l
buRaltruli aRricxva _ 33 000 l
yvela sxva danarCeni _ 415 000 l
-------------------------------1 243 000 l
VI. damatebiTi monacemebi specialobebis Sesaxeb:
biznesi
sainJinro
buRaltruli
meqanika
aRricxva
kursdamTavrebulTa ricxvi
100
90
120
ganawilebuli danaxarjebi:
(% saerTo Tanxidan)
kaTedrebi
5%
7%
4%
administracia
4%
6%
7%
centraluri momsaxurebis xarjebi iseve detalurad unda ganawildes, rogorc V punqtSi.
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institutis kursdamTavrebulTa ricxvi 2008 wlis 30 ivniss dasrulebuli wlisaTvis 3 200
adamians Seadgens.
moTxovna: a. gaanawileT arapirdapiri xarjebi
b. gaiangariSeT saSualo danaxarji erT kursdamTavrebulze wlisaTvis,
romelic 2008 wlis 30 ivniss damTavrda.
g. mTliani xarjebi gaanawileT specialobebis mixedviT.
amoxsna:
a. nabiji I. saerTo danaxarjebis ganawileba dakavebul farTobze:
ganawilebis koeficienti = 1 600 000 l / 39 100 kv.m. = 40,9207
xarjebis ganawileba:
administracia _ 7 500 kv.m. * 40,9207 = 306 905 l
centraluri momsaxureba _ 2 600 kv.m. * 40,9207 = 106 394 l
fakultetebi _ 8 000 kv.m. * 40,9207 = 327 366 l
kaTedrebi
_ 21 000 kv.m. * 40,9207 = 859 335 l
-------------------1 600 000 l
Nnabiji II. centraluri momsaxurebis xarjebis ganawileba:
1 200 000 l + 106 394 l = 1 306 394 l
Gganawilebis koeficienti = 1 306 394 l / 1 243 000 l = 1,051
Gganawileba:
Ffakultetebi _ 250 000 * 1,051 = 262 750 l
kaTedrebi _ 460 000 * 1,051 = 483 460 l
specialobebi _ 533 000 * 1,051 = 560 184 l
--------------------1 306 394 l
nabiji III. kaTedrebis xarjebis ganawileba gamosaSveb specialobebze:
kaTedris xarjebi moicavs pirdapir xarjebs, ganawilebuli xarjebis wils, falultetebis
dnaxarjebs mTlianad da administraciul danaxarjebs. Aamdenad,
kaTedris danaxarjebi = 5 500 000+859 335+483 460+900 000+327 366+262 750 = 8 332 911 l
administraciuli xarjebi sul = 1 780 000 + 306 905 = 2 086 905 l
specialobebis Seswavlaze Tavmoyrili mTliani xarjebi = kaTedrebis xarjebs +
administraciuli xarjebi + centr. Mmomsaxurebis xarjebis wili =
= 560 184 + 8 332 911 + 2 086 905 = 10 980 000 l
b. saSualo danaxarji 1 kursdamTavrebulze = 10 980 000 l / 3200 = 3 431,25 l
g. axla 10 980 000 lari gavanawiloT calkeul specialobebze;
biznesi
l
sainJinro
meqanika
l
buRaltruli
aRricxva
l
kaTedrebis xarjebi
8 332 911-s
5% = 416 645
7% = 583 303
4% = 333 316
2 086 905-is
4% = 83 476
6% = 125 214
7% = 146 083
centr.momsax.xarjebi
36 785
52 550
34 683
(gare xarjebis bazaze)
(35000*1,051)
(50000*1,051)
(33000*1,051)
-----------------------------------------------------------------------jami
536 906
761 067
514 082
saSualo dnaxarji
(537 906 / 100 st) (761 067 / 90 st) (514 082 / 120 st)
1 kursdamaTavrebulze
5 379 l
8 456 l
4 284 l
i. WilaZe -
Tavi 13.
225
danaxarjebis normatiuli kalkulacia
Tqven ukve SeiswavleT produqciis erTeulis anu danaxarjTa erTeulis
TviTRirebulebis kalkulaciis meTodebi. gaxsovT isic, rom TviTRirebulebis kalkulacia, rogorc meTodi, aris damzadebuli produqciis an Sesrulebuli samuSaoebis erTeulis, danaxarjTa saxeebis mixedviT, TviTRirebulebis
gamoTvlis xerxebis erToblioba.Eesenia:
I. kalkulacia konkretuli daniSnulebiT, romelsac miekuTvneba SekveTebis,
kontraqtebis da nakeTobaTa partiis TviTRirebulebis kalkulacia.
II. kalkulacia procesebis mixedviT
III. momsaxurebis TviTRirebulebis kalkulacia.
axla gaecnobiT danaxarjebis sabiujeto (anu gegmuri) kontrolis alternatiul meTods, normatiuli danaxarjebis koncefcias. Mmocemul TavSi ganxiluli iqneba Semdegi sakiTxebi:
• danaxarjebis normatiuli kalkulaciis arsi
• normativebis saxeebi
• normatiuli masalebis, Sromis da zednadebi xarjebis aRricxvis Taviseburebebi
• normatiuli danaxarjebidan gadaxrebis analizi
13.1. danaxarjTa normatiuli kalkulaciis
Aarsi
danaxarjTa normatiuli kalkulacia warmoadgens kontrolis meTods,
romelSic normatiuli danaxarjebi da Semosavlebi Sedarebulia faqtiur
SedegebTan, raTa dadgindes gadaxrebi, romelTa analizis meSveobiT xdeba
saqmianobis Sedegebis gaumjobeseba.
normatiuli danaxarji warmoadgens garkveuli pirobebis gaTvaliswinebiT,
danaxarjebis dadgenil raodenobas, fulad formaSi. igi efuZneba danaxarjTa elementebis mixedviT dadgenil konkretul normebs.
danaxarjTa norma aris naturalur erTeulebSi dadgenili calkeuli saxis masalis an droiTi danaxarjis dadgenili sidide produqciis erTeulze.
davuSvaT, erTi cali produqtis damzadebas Wirdeba 2 kg masala. 1 kg masalis Sesyidvis normatiuli Rirebulebaa 5 l. aseT SemTxvevaSi, produqciis
erTeulze nedleulis danaxarjis norma aris 2 kg, xolo normatiuli danaxarjia _ 10 lari (2kg * 5 l).
danaxarjebis aRricxvisa da produqciis TviTRirebulebis kalkulaciis
normatiuli meTodi Tavdapirvelad Camoyalibda rogorc gegmuri (sabiujeto)
kontrolis paraleluri sistema. magram, dReisaTvis normatiuli kalkulacia
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warmoadgens sabiujeto kontrolis nawils. miuxedavad amisa, arsebobs sami
faqtori, romelic normatiuli danaxarjebis kalkulacias ganasxvavebs sabiujeto anu gegmuri kontrolis midgomebisagan.
1. danaxarjTa normatiuli kalkulaciis mixedviT maragis Sefaseba xdeba
maTi normatiuli RirebulebiT.
2. normatiuli danaxarjebi gaerTianebulia saaRricxvi wignebSi, maSin
roca gegmebi warmoadgenen Canawerebs saaRricxvo wignebis gareSe da
ormag aRricxvaSi ar monawileoben.
3. normatiuli danaxarjebi gansazRvrulia, rogorc erTeulis danaxarjebi. maSin rodesac gegmebi MmTliani danaxarjebis monacemebisagan
Sedgeba.
danaxarjTa normatiuli kalkulacia yvelaze efeqturad SeiZleba maSin
iqnas gamoyenebuli, roca warmoeba (saqmianiba) aris erTgvarovani da regularuli da amitom SeiZleba operaciebi dakvirvebebis gziT martivad da zustad Sefasdes. danaxarjaTa normatiuli kalkulaciis Tavisebureba isaa, rom
warmoebis menejerebi winaswar gegmaven calkeuli saxis danaxarjTa normebs
produqciis erTeulze. Semdeg, danaxarjebis marTva da kontroli xorcieldeba, faqtiur saqmianobaze gadaangariSebuli normatiuli danaxarjebidan
faqtiuri danaxarjebis gadaxrebis analiziT, romlis meSveobiT gamovlindeba gadaxrebis gamomwvevi mizezebi da pasuxismgebeli pirebi.
sabiujeto anu gegmuri kontroli SeiZleba gamoyenebul iqnas organizaciis SigniT nebismieri saqminaobisa da pasuxismgeblobis centrebis mixedviT,
sadac ki SeiZleba adgili eqnes danaxarjebs an Semosavlebs. amdenad, gegmuri
kontroli ufro farTo meqanizmia da normatiuli xarjebidan gadaxrebis
analizsac moicavs.
arsebiTad, danaxarjebis normatiuli kalkulacia warmoadgens danaxarjebis aRricxvisa da produqciis erTeulis TviTRirebulebis kalkulaciis
teqnikas da ara kalkulaciis meTods, rogorc aseTs. normatiuli kalkulacia SeiZleba gamoyenebuli iqnas momsaxurebis, procesuli, produqciis partiebis, SekveTebis an kontraqtebis mixedviT TviTRirebulebis kalkulaciis
meTodebis dros.
danaxarjTa normebi da normativebi aisaxeba normatiuli danaxarjebis baraTSi. mas Semdegi saxe aqvs:
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227
normatiuli danaxarjebis baraTi
erT cal X produqtze
l
masalebi:
p masala 5 kg, 6 l /kg
q masala 2 kg, 3 l / kg
ZiriTadi Sroma: a Tanrigi _ 2 sT, 10 l/sT
b Tanrigi _ 3 sT, 4 l/sT
30.00
6,00
--------36,00
20,00
12,00
---------32,00
cvladi _ 5 sT, 2 l /sT
10,00
------------------------------------------------------------------------------zRvruli normatiuli TviTRirebuleba
78,00
mudmivi _ 5 sT, 3l/sT
15,00
------------------------------------------------------------------------------normatiuli TviTRirebuleba
93,00
gasayidi prognozuli fasi
100,00
------------------------------------------------------------------------------normatiuli mogeba
7,00
normatiuli danaxarjebis dagegmvis Semdeg, faqtiuri saqminaobis gnxorcielebis procesSi, damzadebuli produqciis an Sesrulebuli momsaxurebis
erTeulis TviTRirebulebaSi Seitaneba normatiuli danaxarjebi, romelic
gadaangariSebulia faqtiur moculobaze. am mizniT, produqciis warmoebis
angariSis debetSi aRiricxeba normatiuli danaxarjebi. Tvis bolos, roca
faqtiuri xarjebis sidide gairkveva, gamoiTvleba faqtiuri TviTRirebuleba
da gamovlenili ~gadaxrebi~ calke angariSze aRiricxeba. analizis safuZvelze gaizomeba ~gadaxrebze~ moqmed raodenobriv da xarisxobriv faqtorTa
gavlena. xarisxobrivi faqtorebis gavlena _ warmoebis angariSze, xolo raodenobrivi faqtorebis gavlena _ mogeba-zaralis angariSze gadaitaneba.
xarisxobrivi faqtori aris movlenis iseTi mizezi, romelic ama Tu im saqmianobis efeqtianobas anu mwarmoeblurobas anu Zalisxmevas asaxavs. magaliTad, nedelulis xarjvis done produqciis erTeulze.
raodenobrivi faqtori aris movlenis iseTi mizezi, romlis sidide sawarmos personalis muSaobis xarisxze da Zalisxmevaze ar aris damokidebulebuli. magaliTad, nedleulis fasebi.
danaxarjTa gadaxra warmoadgens sxvaobas faqtiur danaxarjebsa da dagegmil anu normatiul danaxarjebs Soris. danaxarjebSi warmoqmnili gadaxra
SeiZleba iyos xelsayreli an araxelsayreli. Ggadaxra xelsayrelia, Tu mis
Sedegad mogebis faqtiuri sidide izrdeba da piriqiT: gadaxra araxelsayrelia, Tu mis Sedegad faqtiuri mogeba mcirdeba.
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rogorc cnobilia: mogeba = Semosavlebs _ xarjebi
maSasadame, xarjebis zrda mogebas amcirebs da xarjebis Semcireba mogebas
zrdis. Aamis safuZvelze gairkveva, xarjebSi gamovlenili gadaxra mogebaze
rogor gavlenas axdens da Sesabamisad, analizis dros gamovlenili gadaxrebi xelsayrelia Tu araxelsyreli.
TviTRirebulebis normatiuli kalkulaciis miznebia:
1. mmarTvelTa saqmianobis efeqtianobis Sefaseba da daxmarebis gaweva
xarjTaRricxvis SedgenaSi;
2. kontrolis uzrunvelyofa, rac miiRweva saqmianobis im saxeebis gamovleniT, romelTa done ar Seesabameba gegmas da im pirebis gafrTxilebiT,
romlebic pasuxismgeblebi arian gadawyvetilebebis miRebaze. saWiro
RonisZiebebis gareSe, situacia SeiZleba umarTavi gaxdes;
3. momavali xarjebis prognozireba, romlebic SeiZleba gamoyenebul iqnas
gadawyvetilebebis miRebisas;
4. calkeuli saxis produqciaze danaxarjebis mikuTvnebis proceduris
gamartiveba, romelic maragis SefasebisaTvis gamoiyeneba;
5. miznebis dasaxva, romelTa misaRwevadac personali unda miiswrafvodes.
normatiuli TviTRirebuleba SeiZleba gamoTvlil iqnas rogorc zRvruli
danaxarjebiT (anu mxolod cvladi danaxarjebis gaTvaliswinebiT), ise danaxarjTa sruli ganawilebiT. meore SemTxvevaSi, mudmivi sawarmoo zednadebi
xarjebi mikuTvnebis ganakveTebis meSevobiT CairTveba TviTRirebulebaSi, rogorc es adre iyo ganxiluli.
13.2
normativebis saxeebi
danaxarjTa normebis gansazRvris ori meTodi arsebobs:
1. masalebisa da Sromis gamoyenebis done Sefasdes wina gamocdilebis
safuZvelze;
2. danaxarjTa normebi dadgindes teqnikuri analizis safuZvelze.
warsuli gamocdilebis safuZvelze danaxarjTa normebis dadgenis meTodika, marTalia eyrdnoba faqtiur mdgomareobas, magram dazRveuli ar aris
warsuli Secdomebisagan. igi saSualebas ar iZleva yuradReba gamaxvildes
resursebis ufro racionaluri gamoyenebis, sawarmoo teqnologiebis da produqciis xarisxis amaRlebis gzebis Ziebaze.
teqnikuri analizi eyrdnoba masalis gamosavlianobis teqnologiur analizs. dawvrilebiT Seiswavleba yoveli operacia masalebis, Sromis da mowy-
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229
obilobebis zusti aRricxvisa da operaciebis sakontrolo gamokvlevebis
safuZvleze.
praqtikaSi orive midgoma gamoiyeneba. roca warmoeba pirvelad iwyeba da
warsuli gamocdileba ar arsebobs, danaxarjTa normebi, bunebrivia teqnikur
analizs da sakontrolo cdebis Sedegebs eyrdnoba. Semdeg ki faqtiuri gamocdilebebic gaiTvaliswineba.
danaxarjTa normatiul sistemaSi gamosayenebli normativebis mravali saxe arsebobs. esenia:
• ZiriTadi normativi
• idealuri normativi
• miRwevadi normativi
• mimdinare normativi
ZiriTadi normativi ewodeba normativs, romelic grZelvadiani periodisaTvis gamoiyeneba da romlidanac SeiZleba mimdinare normativi dadgindes. misi
mTavari upiratesoba isaa, rom uzrunvelyofs faqtiuri danaxarjebis erTi
da igive normebTan Sedarebas xangrZliv periodSi. magram, ZiriTadi normebi
ar asaxaven mimdinare dagegmil danaxarjebs. amitom praqtikaSi iSviaTad gamoiyeneba.
idealuri normativi ewodeba normativs, romelis Sesruleba SesaZlebelia
yvelaze saukeTeso pirobebSi, sadac gaTvaliswinebuli araa normaluri zarali, danakargi da manqanis mwyobridan gamosvla. Mmas agreTve potenciur normativs uwodeben. danaxarjebis idealuri normativi aris minimaluri danaxarji.
aseTi normativebi ufro mizans warmoadgenen da ara Sedegs, romlis miRweva
yoveldRiur warmoebaSia aucilebeli. amitom isini praqtikaSi TiTqmis ar gamoiyeneba, radgan uaryofiTad ar imoqmedon muSaxelis motivaciaze.
miRwevadi normativi ewodeba normativs, romelic saqmianobis efeqtur pirobebSi warmoiSoba. magaliTad, danadgarebi da masalebi gamoyenebuli iqneba
maRali gamosavlianobiT, gaTvaliswinebuli iqneba normaluri danakargi da
manqanebis mwyobridan mosalodneli gamosvla.
miRwevadi normativis Sesruleba Znelia, magram idealurTan SedarebiT
advili misaRwevia. miRwevadi normebi siZnelis mixedviT SeiZleba sxvadasxvagvari iyos. miRwevadi normebi, romlebic didi albaTobiT SeiZleba Sesrudes, yvelaze misaRebia dagegmvis miznebisa da xarjTaRricxvis SedgenisaTvis.
dagegmvisaTvis ar unda iyos gamoyenebuli iseTi normebi, romelTa miRwevac
SeuZlebelia. realurad miRwevad normebs mivyavarT ekonomiisaken, rac personals Sromisnayofierebis amaRlebis stimuls aZlevs.
mimdinare normativi aris normativi, romelic mokle periodis ganmavlobaSi gamoiyeneba da romelic dakavSirebulia amJamad arsebul mdgomareobasTan.
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normativebis pirveli ori saxeoba praqtikaSi ar gamoiyeneba. gadaxrebis analizi ufro sasargeblo informacias iZleva mimdinare normativebTan Sedarebis gziT.
teqnikuri analizisa da warsuli gamocdilebis gamoyenebiT, produqciis
erTeulze normatiuli danaxarjebis dadgena Semdegnairad xdeba:
normebi masalebze _ dgindeba produqciis specifikaciidan gamomdinare da
ganisazRvreba yoveli operaciisaTvis saWiro masalebis raodenobis detaluri gamokvleviT. aseTi gamokvlevis Sedegad adgenen, xarisxiani produqciis
dasamzadeblad romeli saxis masalebia ufro misaRebi. amasTan, naturalur
erTeulebSi ganisazRvreba gamosayenebeli masalebis xarjvis norma produqciis erTeulze da gardauvali danakargebis sidide.
masalebis normatiuli danaxarji udris masalix xarjvis normirebuli
raodenobisa da masalis erTeulis fasis namravls.
davuSvaT, erTi cali produqtis damzadebas 3 kg masala sWirdeba. erTi kilogrami masalis winaswari dadgenili fasia 5 l. maSin, masalis normatiuli
danaxarji erT cal produqtze Seadgens 15 lars.
nedleulisa da masalebisNnormatiul fasebs adgens Sesyidvebis ganyofileba. es ganyofileba Seiswavlis momwodeblebs da SearCevs, romel maTgans
SeuZlia xarisxiani masalebis drouli mowodeba misaReb fasebSi.
SromiTi xarjebis normativebis dasadgenad unda gaanalizdes saWiro saqmianobis yvela saxeoba sxvadasxva operaciebis mixedviT. nedleulis gadamuSavebis, manqana-mowyobilobebis gamoyenebis da samuSao pirobebis efeqtiani
garemoebisaTvis zomaven da gansazRvraven samuSao dros norma-saaTebSi, romelic esaWiroeba muSaks samuSaos SesrulebisaTvis. Semdeg ganisazRvreba
saaTobrivi anazRaurebis normirebuli ganakveTebi kompaniis politikis Sesabamisad an menejerebsa da profkavSirebs Soris molaparakebebis safuZvelze. Ees SeTanxmebuli anazRaurebis ganakveTebi gamoiyeneba yovel operaciaze
normatiuli SromiTi danaxarjebis dadgenisTvis.
normatiuli SromiTi danaxarji udris normirebuli drois (saaTebis) raodenobisa da saaTobrivi normirebuli anazRaurebis namravls.
davuSvaT, produqciis erTeulis damzadebs 4 saaTi sWirdeba. saaTobrivi
anazRaurebis ganakveTi dadgenilia 5 lari. maSin, normatiuli SromiTi xarji
produqciis erTeulze Seadgens 20 lars.
romelime ganyofilebaSi roca ramdenime saxis produqti mzaddeba, maTi Sejameba fizikur erTeulebSi SeuZlebelia, radgan isini araerTvarovania. am
problemis gadaWra SeiZleba, Tu cnobili iqneba drois ra raodenoba sWirdeba TiToeuli saxis produqciis warmoebas warmoebis normalur pirobebSi.
amis safuZvelze gamoiTvleba warmoebis dro norma-saaTebSi.
davuSvaT sawarmoo ganyofilebis Sesaxeb, arsebobs Semdegi gegmuri informacia:
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231
produqtebis normatiuli dro
produqciis
produqciis gamoSveba
saxeebi
1 cal produqtze gamoSveba gegmiT
norma-saaTebSi
calebSi
a
4 sT
1 200
4 800
b
2 sT
900
1 800
g
1
1 000
1 000
-----------------------------------------------------------------------------------------------------------jami
_
_
7 600
maSasadame, mocemuli sawarmoo ganyofilebis produqciis gamoSvebis saerTo gegmaa 7600
norma-saaTi.
zednadebi xarjebis normirebisaTvis saWiroa maTi dayofa mudmiv da cvlad
xarjebad. maTTvis normatiuli ganakveTebi calk-calke ganisazRvreba. zednadebi xarjebis ganawilebis normatiuli ganakveTebi efuZneba sawarmoo muSebis Sromis an manqana-mowyobilobebis erT saaTs.
Nnormatiuli cvladi sawarmoo zednadebi xarji udris produqciis erTeulis dasamzadeblad saWiro Sroma/saaTi an manqana/saaTi gamravlebuli saaTobriv tarifze.
normatiuli mudmivi sawarmoo zednadebi xarji udris gegmuri warmoebis
safuZvleze, normatiuli saaTebisa da saaTobrivi tarifis namravls.
TviTRirebulebis normatiuli kalkulaciis dros zednadebi xarjebis aRricxva imiT gansxvavdeba sxva xarjebisagan, rom mikuTvnebuli sawarmoo zednadebi xarjebi gaiangariSeba zednadebi xarjebis ganawilebis saaTobrivi
ganakveTis gamravlebiT norma-saaTebze da ara faqtiurad namuSevar droze.
amrigad, saWiroa normativebi dadgindes Sromaze, masalebsa da cvlad
sawarmoo zednadeb xarjebze, romlebic sawarmoo operaciebis Sesrulebis
dros moixmareba.
amdenad, warmoebuli produqciis normatiuli TviTRirebuleba udris produqciis dasamzadeblad gaweul operaciebze daxarjuli normatiuli cvladi danaxarjebis jams plus normatiuli mudmivi zednadebi xarjebi.
13.3. ZiriTadi masalebis normatiuli danaxarjebis
aRricxva
rogorc ukve aRiniSna, danaxarjebis normatiuli kalkulaciis sistemis
dros, warmoebis menejerebi xarjTaRricxvaSi gegmaven masalis danaxarjis
normas produqciis erTeulze da masalis erTeulis saorientacio normatiul fass. masalis normatiuli danaxarji ki udris masalis xarjvis normisa
da masalis fasis namravls.
faqtiuri saqmianobis Sedegad, faqtiuri xarjebi normatiul xarjebs iSviaTad emTxveva. Nnormatiul xarjebTan SedarebiT, faqtiuri danaxarjebi xSirad icvleba. Ees cvlilebebi iwveven gadaxrebs danaxarjebSi. danaxarjebis
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-
gadaxrebis gamovlena SesaZlebelia faqtiuri da normatiuli xarjebis SedarebiT.
gadaxrebis analizi warmoebs ormagi aRricxvis saaRricxvo wignebis meSveobiT. Ees xdeba saaRricxvo wignebSi Semdegi monacemebis CaweriT:
• Semavali _ faqtiuri danaxarjebi
• gamavali _ normatiuli xarjebi
• sxvaoba _ rogorc gadaxra.
Mmasalebis danaxarjebSi gadaxrebis gamoTvlis mizniT Sedgeba Sedarebis
cxrili, romelSic erTmaneTs Seudardeba normatiuli da faqtiuri danaxarjebi.
davuSavaT, dagegmilia 1000 cali produqtis gamoSveba. erT cal produqtze nedleulis
xarjvis normaa 5 kg da 1 kg nedleulis Sesyidvis normatiuli fasia 6 lari.
Ffaqtiurad gamoSvebuli iqna 1200 cali produqti. produqciis erTeulze daixarja 4,5 kg
nedleuli da 1 kg nedleulis Sesyidvis faqtiuri fasia 7 l.
SevadginoT masalebis danaxarjebis Sedarebis cxrili:
ZiriTadi masalebis danaxarjebis Sedarebis uwyisi
erT cal produqtze
mTel gamoSvebaze (l)
1000 calze
normiT
nedleulis xarji kg
5
1 kg nedleulis fasi (l)
-----------------RirebulebiTi sidide
6
-------
faqtiurad
4,5
7
---------------
30
31,5
gadaxra
- 0,5
normiT
5 000
+1
6
-------------
-----------
+ 1,5
30 000
1200 calze
faqtiurad
5 400
7
-----------37 800
gadaxra
+ 600
+1
------------+ 7 800
Mmasalebis danaxarjebis Sedarebis uwyisidan sCans, rom masalebis normatiuli xarji produqciis erTeulze 30 laria (5kg * 6 l). faqtiurma danaxarjebma ki 31, 5 lari Seadgina ( 4,5 kg * 7 l). maSasadame masalebis xarjebi
produqciis erTeulze 1,5 lariT gaizarda. es gadaxra gamowveulia nedleulis xarjvis normisa da fasis cvlilebis gavleniT.
nedleulis xarjvis norma Semcirda naxevari kilogramiT, rac imas niSnavs
rom masalebi ufro maRali gamosavlianobiTaa gamoyenebuli. 1 kg nedleulis
fasi ki dagegmilTan SedarebiT erTi lariT gaizarda.
imave uwyisidan Cans, rom nedleulis mTliani danaxarji 600 kilogramiT gaizarda. magram, igi pirdapir ver pasuxobs kiTvaze, Tu realurad ra sididis
ekonomia an gadaxarjvaa, vinaidan, 5 000kg xarji gamoTvlilia gegmur 1000 cal
produqciaze da 5400 kg danaxarji gaweulia 1200 cal produqtze. realuri
suraTis warmodgenisaTvis unda moxdes normatiuli danaxarjebis gadaangariSeba produqciis faqtiur gamoSvebaze.
faqtiurad gamoSvebul produqciaze mosalodneli normatiuli xarji
aris faqtiuri gamoSvebisa da erTeulis normatiuli xarjis namravli.
i. WilaZe -
233
1200 cali * 5 kg = 6 000 kg
mTliani mosalodneli xarji = 6 000 kg * 6 l = 36 000 l
danaxarjebis normatiuli kalkulaciis sistemaSi, ormagi aRricxva swored
faqtiur gamoSvebaze gadaangariSebuli maCvenelebis mixedviT xdeba radgan,
TviTRirebulebaSi normatiuli danaxarjebi Seitaneba. Tvis ganmavlobaSi,
ramdenjerac damzaddeba produqti, bardeba mza produqciis sawyobs da Tan
erTvis danaxarjebis angariSi, romelsac xels awers ostati da kontroliori.
Mmisi pirveli egzempliari gadaecema xarjebis aRricxvis ganyofilebas, raTa
daumTavrebeli produqcia gadayvanil iqnas mza produqciis maragSi. Mmeore
egzempliari igzavneba mza produqciasTan erTad sawyobSi da mesame egzempliari rCeba sawarmoo ganyofilebaSi.
Cvens magaliTze, saaRricxvo wignebSi masalebis danaxarjebi 36 000 laris
odenobiT aRiricxeba. Aanu, Tvis ganmavlobaSi aRiricxeba normatiuli danaxarjebi produqciis faqtiuri gamoSvebis mixedviT. amitom, danaxarjebis Sedarebis uwyisSi erTmaneTs Seudardeba 1200 calze gasawevi normatiuli xarjebi
36 000 l da 1200 calze gaweuli faqtiuri danaxarjebi _ 37 800 l. masalebis
danaxarjebis Sedarebis uwyisi miiRebs Semdeg saxes:s
ZiriTadi masalebis danaxarjebis Sedarebis uwyisi
erT cal produqtze
normiT
nedleulis xarji kg
1 kg nedleulis fasi (l)
-----------------RirebulebiTi sidide
5
6
------30
faqtiurad
4,5
7
--------------31,5
faqtiur gamoSvebaze (l)
gadaxra
- 0,5
+1
normiT
faqtiurad
gadaxra
6 000
5 400
- 600
6
7
+1
-------------
-----------
------------
+ 1,5
36 000
37 800
------------+ 1800
maSasadame, 6 000 kg nedleuli dasWirdeboda 1200 cal faqtiurad gamoSvebul produqts, Tuki daculi iqneboda nedleulis xarjvis norma 5 kg. aseve,
Tu 1 kg nedleulis fasi 6 l darCeboda, maSin masalebis mTliani mosalodneli xarji 36 000 l iqneboda.
magram, faqtiurad adgili hqonda cvlilebebs rogorc nedleulis xarjvis
normaSi, ise nedleulis fasSi. ris gamoc nedleulis normatiuli danaxarjebi
produqciis erTeulze 1,5 lariT gaizarda. warmoSobili gadaxra gamowve
ulia ori faqtoriT anu mizeziT, esenia:
I. nedleulis xarjvis normis cvlileba,
II. 1 kg nedleulis fasis cvlileba.
vinaidan, pirveli faqtori personalis muSaobis xarisxzea damokidebuli
amitom igi xarisxobrivi faqtoria. xolo, meore raodenobrivi faqtoria. Uunda gaizomos TiToeuli faqtoris cvlilebis gavlena masalebis danaxarjebis saerTo cvlilebaze (+ 1800 larze).
234
i. WilaZe
-
nedleulis xarjvis normis cvlilebis gavlena = ~normis~ gadaxra gamravlebuli ` normatiul fasze~ da gamravlebuli produqciis faqtiur raodenobaze.
nedleulis xarjvis normis cvlilebas agreTve uwodeben _ gadaxras nedleulis gamoyenebaSi.
(- 0,5 kg) * 6 l * 1200 cali =(- 3l) * 1200 cali = - 3 600 l
maSasadame, imis gamo, rom produqciis erTeulze nedleulis xarjvis done
0,5 kg-iT Semcirda, sxva Tanabar pirobebSi (anu fasis ucvlelobis pirobebSi), nedleulis saerTo xarjebSi miRweulia ekonomia 3 600 lari rac mogebis
mosalodnel sidides imave TanxiT gazrdis. Aamdenad, igi xelsayreli gadaxraa.
nedleulis ~fasis~ cvlilebis gavlena = ~fasis~ gadaxra gamravlebuli
faqtiuri xarjvis doneze da gamravlebuli produqciis faqtiur gamoSvebaze.
(+ 1 l) * 4,5 kg * 1200 cali = + 4,5 l * 1200 cali = + 5 400 l
Oorive faqtoris gavlenis algebruli jami unda iZleodes danaxarjebis
saerTo gadaxras rogorc produqciis erTeulze, ise mTlian gamoSvebaze.
marTlac:
erT calze
1200 calze
Nnedleulis xarjvis normis
cvlilebis gavlena
- 3l
- 3 600 l (xelsayreli gavlena)
nedleulis fasis cvlilebis
gavlena
+ 4,5 l
+ 5 400 l (araxesayr. gavlena)
---------------------------------------------------------------------------------------------------jami
+ 1,5
+ 1 800 l
amrigad, + 1 800 lari aris masalebis danaxarjebis saerTo gadaxra, romelic ori faqtoris cvlilebis Sedegad Camoyalibda. Nnedleulis ukeT gamoyenebis Sedegad miRweul iqna
ekonomia sul 3 600 lari. Nnedleulis fasebis zrdam ki mosalodneli xarjebi sul 5400
lariT gazarda.
Mmocemuli faqtorebis gavlena SeiZleba sxva midgomebiTac gamoiTvalos:
I. nedleulis xarjvis normis cvlilebis gavlena:
1200 cal produqtze unda daxarjuliyo 6 000 kg (1200 * 5 kg). faqtiurad
Ddaxarjulia 5400 kg. maSasadame danaxarjebSi ekonomiaa 600 kg, ramac mogebis
mosalodneli sidide gazarda 600 kg / 5 kg * 30 l = - 3 600 l
an,
5 400 kg _ dan unda gamoSvebuliyo 5400 kg / 5 kg = 1 080 cali produqti
Ffaqtiurad gamoSvebulia 1200 cali. e.i. nedleulis zenormatiuli gamosavali
Aaris 120 cali produqti, ris gamoc xarjebSi ekonomia =
= 120 cali * 30 l = - 3 600 l
II. nedleulis fasis cvlilebis gavlena:
5 400 kg masala unda damjdariyo :
5 400 kg * 6 l= 32 400 l
Ffaqtiuri xarjia _ 37 800 l
------------------------------sxvaoba
+ 5 400 l (fasis cvlilebis gavlena)
i. WilaZe -
235
masalebis normatiuli danaxarjebis aRricxvis dros, Tvis ganmavlobaSi
warmoebis angariSis debets daewereba normatiuli xarjebi. Tvis bolos gamovlenili gadaxra aRiricxeba ~masalebis danaxarjebis gadaxris~ angariSze, masalebis angariSTan korespodenciiT. Semdeg, gadaxris analizis Sedegad
gamoTvlili, xarisxobrivi faqtoris gavlena daewereba daumTavrebeli warmoebis angariSis debets (an kredits) da raodenobrivi faqtoris gavlena ki
mogeba-zaralis angariSs.
Cvens mier zemoT motanili magaliTis safuZvelze adgili eqneba Semdeg
buRaltrul gatarebebs:
1. Tvis ganmavlobaSi produqciis TviTRirebulebaze mikuTvnebulia normatiuli danaxarjebi _ 36 000 l
debeti _ daumTavrebeli warmoeba _ 36 000 l
krediti _ masalebis maragi
_ 36 000 l
2. Tvis bolos, roca faqtiuri danaxarjebi aRmoCnda 37 800 l.
warmoiqmna gadaxra + 1 800 l. e.i. masalis faqtiuri danaxarji metia
aRricxul normatiul xarjebze, amitom masalis angariSi unda vakreditoT rom faqtiur xarjebamde aviyvanoT:
debeti _ Dgadaxra masalis danaxarjebSi _ 1 800 l
krediti _ masalis maragi _ 1 800 l
3. masalis danaxarjebis gadaxraze moqmedi xarisxobrivi faqtoris _
xarjvis normis cvlilebis gavlena _ 3 600 l (rogorc viciT xelsayreli gadaxraa):
debeti _ gadaxra masalis danaxarjebSi _ 3 600 l
krediti _ daumTavrebeli warmoeba _ 3 600 l
4. masalis danaxarjebis gadaxraze moqmedi raodenobrivi faqtoris
(fasis) cvlilebis gavlenis Camowera _ 5 400 l (araxelsayreli gadaxra):
debeti _ mogeba-zarali _ 5 400 l
krediti _ gadaxra masalis danaxarjebSi _ 5 400 l
amiT, gadaxrebis angariSi daixureba.
debeti
1. masala
debeti
krediti
l
l
36 000
3. normis gadaxra 3 600
gadaxra masalis danaxarjebSi
l
2. masala
1 800
3. warmoeba
3 600
------------------------------jami
5 400
krediti
l
4. mogeba/zarali 5 400
------------------------------------jami
5 400
236
i. WilaZe
-
roca masalis maragis Sefasebis normatiuli meTodi gamoiyeneba, maSin masalis SeZenac da gacemac normatiuli fasiT aRiricxeba. xolo fasSi gadaxrebis gamoTvla efuZneba SeZenili masalis raodenobas da ara moxmarebuli
masalis raodenobas. maSin, faqtiuri fasebis normatiuli fasidan gadaxra
aRiricxeba ~fasebSi gadaxris~ angariSze, romelic mTlianad mogeba/zaralis angariSze gadaitaneba. gadaxra masalis xarjvis normaSi ki calke aRiricxeba da mTlianad warmoebis angariSze gadaitaneba.
magaliTi: davuSvaT, produqciis erTeulis dasamzadeblad saWiroa 5 kg X masala. Nnormatiuli fasia 6 l/kg. maisSi sul SeZenili iqna 10 000 kg masala 55 000 larad. Mmasalis
sawyisi naSTi ar iyo. Tvis bolos ki dauxarjavi darCa 2000 kg masala.
10 000 kg masalis Sefaseba normatiuli fasiT Semdegnairad moxdeba:
10 000 kg * 6 l
60 000 l
10 000 kg faqtiuri fasiT
55 000 l
---------------------------------------gadaxra masalis fasis cvlilebiT
- 5 000 l (xelsayreli gadaxara)
mocemul SemTxvevaSi, daxarjuli 8 000 kg masalis gacema Sefasdeba 6 larad, romelic daumTavrebeli warmoebis angariSis debets daewereba.
8000 kg * 6 l = 48 000 l
gadaxra
Ddebeti
X masala
krediti
debeti masalis fasSi krediti
l
SeZena
55 000
gadaxra fasSi 5 000
jami
-------------60 000
l
daumT.w.
48 000
gadasat.
naSTi
12 000
-------------------60 000
l
masala
5000
maSasadame, naSTi Sefasebulia normatiuli RirebulebiT: 2000 kg * 6 l =
12 000 l. fasis gadaxra masalis angariSis debetSi aRiricxa, radgan gadaxra
xelsayrelia, masala ufro iafadaa SeZenili. Ggadaxris angariSi ki mogebazaralis angariSiT daixureba.
masalis maragis faqtobrivi Sefasebis dros gadaxra gamoiTvleba masalis
warmoebaSi gacemis dros da ara Sesyidvisas, rogorc es normatiuli Rirebulebis dros iyo. am SemTxvevaSi masalis sawyobidan gacema Sefasdeba saSualo
TviTRirebulebis an FiFO meTodiT, ris gamoc warmoebuli unda iqnas calkeuli saxis masalis saaRrocxvo baraTi da fasis gadaxra gamoiTvleba masalis
moxmarebuli moculobis mixedviT.
rogorc wesi, sakmarisi araa mxolod gadaxrebis dadgena, aramed saWiroa
gadaxrebis gamomwvevi mizezebis codna. masalis fasis cvlilebis mizezebi
SeiZleba iyos:
• momwodebelTa ekonomikuri mdgomareoba
• saerTo fasebis moulodneli mateba
• cvlilebebi fasdaTmobis politikaSi
• masalebis xarisxianobis cvlileba. sxvadasxva xarisxis masalebis Canacvleba
i. WilaZe -
237
• normativebis ararealuroba
masalis gamoyenebis gadaxris gamomwvevi mizezebia:
• danakargebis meti an naklebi done
• nedleulis malfuWadoba
• produqciis dizainSi cvlilebebi
• gansxvavebuli xarisxis masalebiT Canacvleba
13.4. normatiuli ZiriTadi SromiTi
danaxarjebis aRricxva
N
ZiriTadi SromiTi danxarjebis normatiuli danaxarjebidan gadaxrebis
analizis mizania daadginos SromiTi xarjebis gamoyenebis gavlena mogebis
sidideze.
normatiuli SromiTi danaxarjbi dgindeba produqciis erTeulze, samuSao
drois normisa da saaTobrivi anazRaurebis ganakveTis namravliT. Aaqedan gamomdinare, SromiTi danaxarjebis saerTo gadaxraze gavlenas axdens samuSao
drois normis da saaTobrivi anazRaurebis cvlileba.
normatiuli SromiTi danaxarjebis saerTo gadaxra, gamoiTvleba rogorc
sxvaoba faqtiurad gamoSvebuli produqciis SromiT danaxarjebsa da faqtiurad gamoSvebul produqciaze gadaangariSebul normatiul SromiT xarjebs
Soris.
davuSvaT, X produqtis erTeulze samuSao drois norma aris 2 sT da saaTobrivi anazRaurebis norma 5 l. faqtiurad gamoSvebulia 700 cali produqti. Ffaqtiuri SromiTi danaxarjebi ki Seadgens 6 450 lars.
maSin, produqciis faqtiur gamoSvebaze mosalodneli SromiTi xarjebi Seadgens:
2 sT * 5 l * 700 cali = 7 000 l
xolo,
SromiTi danaxarjebis saerTo gadaxra = 6 450 l _ 7 000 l = - 550 l, rac xelsayrel
gadaxras warmoadgens, radgan xarjebi Semcirda da mosalodneli mogeba gaizrdeba.
SromiTi danaxarjebis saerTo gadaxraze moqmedi faqtorebis gavlena Semdegnairad gamoiTvleba:
I. produqciis erTeulze samuSao drois cvlilebis anu Sromis mwarmoeblurobis cvlilebis gavlena = gadaxra drois normaSi gamravlebuli normatiul saaTobriv anazRaurebaze da gamravlebuli gamoSvebuli produqciis
faqtiur raodenobaze.
Aan, normatiul saaTebs, gadaangariSebuls faqtiur gamoSvebaze gamoklebuli faqtiuri saaTebi da gamravlebuli normatiul saaTobriv anazRaurebaze
II. saaTobrivi Sromis anazRaurebis cvlilebis gavlena = gadaxra saaTobriv
Sromis anazRaurebaSi gamravlebuli faqtiuri saaTebis doneze da gamravle-
238
i. WilaZe
-
buli produqciis faqtiur gamoSvebaze.
Aan, normatiul xelfass faqtiurad namuSevar saaTebze gamoklebuli faqtiuri mTliani xelfasi.
magaliTi:
davuSvaT, faqtiurad gamoSvebulia 1 200 cali produqti da arsebobs Semdegi informacia:
normiT
faqtiurad
gadaxra
Sroma/saaTebi 1 cal produqtze
2
1,8
- 0,2
1 sT Sromis anazRaureba (l)
10
11
+ 1,0
_________________________________----------________________________
masalis normatiuli xarji 1 calze (l) 20
19,8
- 0,2
faqtiur 1200 calis gamoSvebaze (l)
24 000
23 760
- 240
amdenad, 240 lari xelsayreli gadaxraa, radgan SromiT xarjebSi saerTo ekonomia. gavzomoT am gadaxraze moqmedi faqtorebis cvlilebis gavlena.
1. Sromis mwarmoeblurobis cvlilebis gavlena:
(- 0,2 ) * 10 l * 1200 cali = (- 2 l) * 1200 cali = - 2 400l
2.
saaTobrivi Sromis anazRaurebis cvlilebis gavlena:
(+ 1 l) * 1,8 sT * 1200 cali = (+ 1,8 l) * 1200 cali = + 2 160 l
orive faqtoris gavlenis algebruli jami = - 2 400 l + 2 160 l = - 240 l
normatiuli SromiTi danaxarjebidan gadaxrebi calke angariSze aRiricxeba
da analizis Sedegebis safuZvelze, xarisxobrivi faqtoris (samuSao drois
normis anu Sromis mawarmoeblurobis) gavlena warmoebis angariSs, xolo raodenobrivi faqtoris (saaTobrivi anazRaurebis) cvlilebis gavlena mogeba/
zaralis angariSze gadaitaneba.
Cvens magaliTze adgili eqneba Semdeg buRaltrul gatarebebs:
1. produqciis faqtiur gamoSvebaze normatiuli xelfasis
daricxva _ 24 000 l
debeti _ warmoeba
_24 000 l
2. SromiT danaxarjebSi Tvis bolos dadgenili saerTo gadaxris
Camowera _ 240 l (xelsayreli gadaxra)
debeti _ gasacemi xelfasi _ 240 l
krediti _ gadaxra SromiT danaxarjebSi _ 240 l
3. Sromis mwarmoeblurobis cvlilebis gavlenis Camowera _ 2400 l
(xelsayreli gadaxra)
debeti _ gadaxra SromiT danaxarjebSi _ 2 400 l
krediti _ warmoeba _ 2 400 l
4. saaTobrivi anazRaurebis cvlilebis gavlenis Camowera _ 2 160 l
(araxelsayreli gadaxra)
debeti _ mogeba/zarali _ 2 160 l
krediti _ gadaxra SromiT danaxarjebSi _ 2 160 l
amiT, gadaxrebis angariSi daixureba, romelsac Semdegi saxe eqneba;
i. WilaZe -
debeti
3. warmoeba
gadaxra SromiT danaxarjebSi
l
2 400
---------------------------------------jami
2 400
239
krediti
l
2. gasacemi xelfasi
240
4. mogeba/zarali
2 160
----------------------------------------jami
2 400
faqtorTa gavlena SeiZleba gamoTvlil iqnas alternatiuli midgomiT.
kompania amzadebs ramdenime saxis produqts. erT-erTi produqtis Sesaxeb arsebobs Semdegi informacia:
900 erTeuli
normatiuli dro produqciis erTeulze
1,5 sT
saaTobrivi Sromis normatiuli anazRaureba
10 l
sul faqtiurad namuSevari dro
1 300 sT
faqtiuri Sromis anazRaureba sul
14 000 l
gamovTvaloT saerTo gadaxra SromiT danaxarjebSi da am gadaxraze ZiriTadi SromiTi
droisa da saaTobrivi xelfasis cvlilebis gavlena.
Ppasuxi:
Ffaqtiurad gamoSvebul 900 erTeulis warmoebas normiT dasWirdeboda:
900 cali * 1,5 sT = 1350 sT * 10 l = 13 500 l
F
faqtiuri SromiTi xarji
14 000 l
----------------------------------------------------------------saerTo gadaxra
+ 500 l
samuSao drois normis cvlilebis gavlena:
normatiuli dro faqtiur gamoSvebaze (900 erT * 1,5 sT) _ 1 350 sT
faqtiuri dro
1 300 sT
------------ 50 sT
gavlena
_
(-50 sT * 10 )
- 500 l
normatiuli anazRaureba faqtiur saaTebze ( 10 l * 1 300 sT)
Ffaqtiuri xelfasi
13 000 l
14 000 l
----------gavlena
+ 1000 l
Semowmeba: - 500 + 1000 = + 500 l
Sromis anazRaurebis cvlilebis mizezebi SeiZleba iyos:
• mulodneli saxelmwifo mxardaWera
• gegmurisagan gansxvavebuli zenormatiuli dro da premiebi
• gansxvavebuli Tanrigis muSaxeliT Canacvleba
Sromis gamoyenebis anu Sromisnayofierebis cvlilebis mizezebia:
• samuSao pirobebis gaumjobeseba
• muSaxelis gadamzadebis Sedegebi
• personalis waxalisebis sistemis danergva
240
•
•
i. WilaZe
-
maRalkvalificiuri muSaxeliT Canacvleba
gamoyenebuli teqnika da teqnologa
13.5. normatiuli cvladi sawarmoo zednadebi xarjebis
aRricxva
sawarmoo zednadebi xarjebis normativebis dadgena xdeba cvladi da
mudmivi xarjebis mixedviT calk-calke.
cvladi sawarmoo zednadebi xarjebi, rogorc cnobilia, gamoSvebuli produqiis moculobis proporciulad icvleba. Ees xarjebi arapirdapir masalisa da Sromis xarjebs Seicavs. wina periodis gamokvlevebis safuZvelze
igegmeba Tanafardoba materialur da SromiT danaxarjebs Soris, sawarmoo
zednadebi xarjebis SigniT. Aam Tanafardobis safuZvelze, cvladi sawarmoo
zednadebi xarjebidan gamoiyofa materialuri da SromiTi danaxarjebi.
normatiuli cvladi sawarmoo danaxajebidan gadaxraze gavlenas axdens
cvlilebebi arapirdapiri masalis xarjvis donesa da arapirdapir SromiT
xarjebSi. roca arapirdapiri xarjebis dagegmva calkeuli Semadgenlebis
mixedviT xdeba, maSin, maTi gadaxrebis analizi pirdapiri xarjebis analogiuria. xolo, roca igegmeba cvladi sawarmoo zednadebi xarjebis saerTo done,
maSin normebis dadgena SeiZleba moxdes produqciis erTeulis, Sroma/saaTebis an manqana/saaTebis mixedviT. Sesabamisad, gamoiTvleba ori faqtoris
cvlilebis gavlena cvladi sawarmoo zednadebi xarjebis saerTo gadaxraze:
1. roca cvladi sawarmoo zednadebi xarjebis (czx) norma igegmeba 1
cal produqciaze, maSin saerTo gadaxraze moqmedi faqtorebia: czx
normis cvlileba da produqciis raodenobis cvlileba.
2. roca czx norma igegmeba 1 Sroma/saaTze, maSin mis gadaxraze moqmedi
faqtorbia: czx norma da Sroma/saaTebis efeqtianoba.
3. roca czx norma igegmeba 1 manqanasaaTze, maSin mis gadaxraze moqmedi
faqtorebia: czx norma da manqana/saaTebis efeqtianoba.
Tu cvladi sawarmoo zednadebi xarjebi ar icvleba Sesrulebuli saaTebis an produqciis gamoSvebis proporciulad, maSin SeuZlebelia qvegadaxrebis gamoTvla.
cvladi sawarmoo zednadebi xarjebis normativi gaiangariSeba gegmuri zednadebi xarjebis SefardebiT manqana/saaTebis (an Sroma/saaTebis an produqciis) gegmur raodenobaze.
saerTo gadaxra cvlad sawarmoo zednadeb xarjebSi aris sxvaoba warmoebuli produqciis mier normiT STanTqmul (miTvisebul) danaxarjebsa da faqtiur danaxarjebs Soris.
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magaliTi:
davuSvaT, cvladi sawarmoo zednadebi xarjebis norma dgindeba 1 Sroma/saaTze da arsebobs Semdegi informacia:
gegmuri cvladi sawarmoo zednadebi xrjebi sul
3 000 l
gegmuri Sroma/saaTebis raodenoba
6 000 Sr/sT
czx norma 1 kacsaaTze
0,5 l ( 3000 l / 6000 Sr/sT)
produqciis gegmuri gamoSveba
2 400 cali
faqtiuri cvladi zednadebi xarjebi sul
faqtiuri kacsaaTebi sul
zedadebi xarjebis faqtiuri done 1 kacsaaTze
3 575 l
5 500 Sr/sT
0,65 l (3575 l / 5500 Sr/sT)
2 340 erTeuli
gavzomoT cvladi sawarmoo zednadebi xarjebis saeTo gadaxraze moqmedi faqtorebis
gavlena.
S e d a r e b a
normatiuli dro 1 cal produqtze = 6000 sT / 2400 cali = 2,5 sT
faqtiur famoSvebas normiT dasWirdeboda 2 340 cali * 2,5 sT = 5850 sT, romlis
mikuTvnebuli normatiuli zednadebi xarji = 5 850 sT * 0,5 l = 2 925 l
faqtiuri zednadebi xarjebi
_
3 575 l
-------------------------------------------saerTo gadaxra zednadeb xarjebSi
+ 650 l (ar x. gadaxra)
axla gavzomoT cvladi zednadebi xarjebis saerTo gadaxraze moqmedi faqtorebis gavlena:
I faqtori: cvladi zednadebi xarjebis done 1 saaTSi
faqtiurad namuSevar 5500 kac/sT normiT dasWirdeboda
5500 * 0,5 l = 2 750 l
faqtiuri zednadebi xarjia 3 575 l
--------------------------------------Ggavlena
+ 825 (araxelsayreli gavlena)
II faqtori: zednadebi xarjebis efeqtianoba (faqtiur da normatiul saaTebs Soris sxvaobiT)
N
normatiuli dro faqtiur produqciaze ( 2340 cali * 2,5 sT)=
= 5 850 sT
faqtiurad daxarjuli dro
5 500 sT
------------------------------------------------------------------gadaxra
- 350 sT
-------------------------------------------------------------------gavlena (- 350) * 0,5 l
- 175 l (xelsayr.)
gadaxrebis Semowmeba: orive faqtoris cvlilebis gavlenis algebruli jami zednadebi
xarjebis saerTo gadaxris toli unda iyos.
+ 825 l _ 175 l = + 650 l
analogiurad Catardeba gamoTvlebi maSinac, roca cvladi zednadebi xarjebi manqanasaaTebis an gamoSvebuli produqciis proporciulad icvleba.
Cven, adre aRvniSneT, rom biujeturi anu gegmuri kontrolisagan normatiuli kalkulaciis sistema gansxvavdeba imiT, rom pirvel SemTxvevaSi faqtiuri
maCveneblis gegmidan gadaxrebi da masze moqmedi faqtorebi izomeba. normatiuli kalkulaciis sistemis gamoyenebis dros ki gadaxrebi gamoiTvleba
normativze gadaangariSebul da faqtiur maCveneblebs Soris. Aam gansxvave-
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bis TvalsaCinoebisaTvis, zemoT motanil magaliTze gadmovcem, rogor gadawydeboda igi biujeturi kontrolis politikis dros, roca gamoyenebuli araa
produqciis TviTRirebulebis normatiuli kalkulaciis sistema.
S e d a r e b a
gegmiT
cvladi sawarmoo zednadebi xarjebi (l)
3 000
czx 1 manqanasaaTze (l)
0,5
(am SemTxvevaSi igi gamoiyeneba rogorc
mikuTvnebis anu STanTqmis ganakveTi)
manqana/saaTebis raodenoba
6 000
faqtiurad
gadaxra
3 575
0,65
+ 575
+ 0,15
5 500
- 500
maSasadame, zednadebi xarjebis saerTo gadaxraa + 575 lari, rac araxelsayreli gadaxraa,
radgan danaxarjebis zrda amcirebis mogebis mosalodnel sidides.
Ggegmuri kontrolis sistemaSi, arsebuli gadaxris analizi gamoiyeneba efeqtianobis amaRlebis rezervebis gamovlenis mizniT. xolo aRricxvaSi aRiarebuli iqneba zednadebi xarjebis mikuTvnebis sxvaoba mTlianad + 575 l, romlis meTodika adre ukve SeviswavleT.
am gadaxraze moqmedi faqtorebi Semdegnairad gaizomeba:
1. cvladi zednadebi xarjebis normis cvlilebis gavlena (raodenobrivi faqtori):
(+ 0,15 l) * 6000 m/sT = + 900 l (araxesyreli gavlena)
2. manqana/saaTebis raodenobis cvlilebis gavlena:
(- 500 m/sT) * 0,65 l = - 325 l
kontroli: + 900 l _ 325 l = + 575 l. aqedan gamomdinare,
jamuri gadaxra cvlad zednadeb xarjebSi agreTve =
= (zed.xarjis normis gadaxra * gegmur manq./sT) + an _ (manq/sT gadaxra *
faqtiuri xarjis done)
+ 0,15 l * 6000 manq/sT _ 500 manq/sT * 0,65 l = +900 l _ 325 l = + 575 l
normatiuli zednadebi xarjebis aRricxvis mizniT, calke gaixsneba ~cvladi zednadebi xarjebis~ angariSi, romlis debetSi dagrovdeba Tvis ganmavlobaSi gaweuli faqtiuri xarjebi, xolo normatiuli xarjebi mis kreditSi
aRiricxeba warmoebis angariSTan korespodenciiT.
Tvis bolos, roca faqtiuri zednadebi xarjebis sidide cnobili gaxdeba,
gairkveva gadaxra normatiuli danaxarjebidan, romelic ~cvladi sawarmoo
zednadebi xarjebis gadaxris ~ angariSze gadaitaneba. amiT, zednadebi xarjebis angariSi daixureba. ~gadaxrebis~ angariSidan xarisxobrivi faqtoris cvlilebis gavlena warmoebis angariSze, xolo raodenobrivi faqtoris
cvlilebis gavlena mogeba/zaralis angariSze gadaitaneba, riTac ~gadaxrebis~ angariSic daixureba.
Cvens magaliTze, zednadebi danaxarjebis normatiuli danaxarjebis operaciebi Semdegnairad aRiricxeba:
1. normatiuli cvladi sawarmoo zednadebi xarjebis aRiareba _ 2 925 l
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( rogorc adre avRniSneT, normatiuli kalkulaciis dros, mikuTvnebuli
zednadebi xarjebi gamoiTvleba ara faqtiuri saaTebis, aramed normatiuli saaTebis mixedviT)
debeti _ warmoeba - 2 925 l
krediti _ cvladi sawarmoo zednadebi xarjebi _ 2 925 l
2. Tvis bolos, normatiuli danaxarjebidan gadaxris aRiareba _ 650 l
debeti _ gadaxra zednadeb xarjebSi _ 650 l
Kkrediti _ cvladi zednadebi xarjebi _ 650 l
--
3. xarisxobrivi faqtoris (drois efeqtianobis) cvlilebis gavlenis
Camowera _ 175 l (xelsayreli gadaxra)
debeti _ gadaxra zednadeb xarjebSi _ 175 l
Kkrediti _ warmoeba _ 175 l
4. raodenobrivi faqtoris cvlilebis gavlenis Camowera _ 825 l
debeti _ mogeba/zarali _ 825 l
krediti _ gadaxra zednadeb xarjebSi _ 825 l
mocemuli meTodikis msgavsad aRiricxeba normatiuli cvladi sawarmoo
zednadebi xarjebi maSinac, roca misi normativi dgindeba erT Sroma/saaTze
an erT cal produqtze da cvladi zednadebi xarjebi maT proporciulad
icvleba.
amrigad, cvlad zednadeb xarjebSi gadaxriT gamoiTvleba mogebaze zegavlena, romelic gamowveulia cvladi zednadebi xarjebis cvlilebiT.
Tu cvladi zednadebi xarjebi warmoebis proporciulad ar icvleba, maSin qvegadaxrebis anu moqmedi faqtorebis gavlenis gamoTvla SeuZlebelia.
am SemTxvevaSi gamoTvlili iqneba mxolod saerTo gadaxra.
wina monacemebis safuZvelze, produqciis erTeulze zednadebi xarjebis
normativi iqneba:
3 000 l / 2 400 cali = 1,25 l
maSin, faqtiuri gamoSvebis normatiuli danaxarjebi iqneba:
2 340 cali * 1,25 l =2 925 l
faqtiuri zednadebi xarji
3 575 l
------------------saerTo gadaxra
+ 650 l (araxelsayreli gadaxraa
wina gaangariSebis msgavsad)
gamovlenili saerTo gadaxra, ~gadaxris angariSis~ gavliT, mTlianad
geba/zaralis angariSs daewereba.
mo-
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cvladi sawarmoo zednadebi xarjebis gadaxris mizezebi SeiZleba iyos:
• mudmivi da cvladi xarjebis arasworad gamoyofa
• Sromis an manqanebis warmadobis cvlileba
• warmoebis moculobis cvlileba
13.6 normatiuli mudmivi sawarmoo zednadebi
xarjebis aRricxva
faqtiuri mudmivi zednadebi xarjebis normatiulidan gadaxriT gamoiTvleba
mogebis cvlileba, romelic gamowveulia faqtiur da mosalodnel anu mikuTvnebul mudmiv sawarmoo zednadeb xarjebs Soris sxvaobiT. Ees xarjebi ar
icvleba saqmianobis donis mixedviT, amitom am xarjebis gamoTvla da analizi
xSirad gegmas efuZneba. miuxedavad amisa igi mogebaze gavlenas axdens.
Mmudmivi zednadebi xarjebisadmi damokidebuleba, albaT gaxsovT, gansxvavebulia TviTRirebulebis zRvruli da sruli danaxarjebiT dadgenis SemTxvevebSi. danaxarjTa sruli ganawilebiT TviTRirebulebis kalkulaciis dros
mudmivi zednadebi xarjebi erTeulis TviTRirebulebaSi mikuTvnebis ganakveTiT Seitaneba. zRvruli dananaxrjebiT kalkulaciis dros ki es danaxarjebi periodis xarjad ganixileba da produqciis erTeulis TviTRirebulebaSi
ar Seitaneba. amitom mTlianad mogeba/zaralis angariSze Camoiwereba.
danaxarjTa sruli danaxarjebiT kalkulaciis sistemis SemTxvevaSi, rac
praqtikaSi ZiriTadad gamoiyeneba, mudmivi zednadebi xarjebis normativi
warmoadgens igive mikuTvnebis (anu STanTqmis) ganakveTs da saerTo gadaxra
gamoiTvleba faqtiur da mikuTvnebul zednadeb xarjebs Soris sxvaobiT. amitom, mudmivi zednadebi xarjebis mikuTvnebis sxvaoba maTi saerTo gadaxris
tolia.
magaliTi:
davuSvaT, kompaniis Sida angariSgebis safuZvelze, agvistos TveSi arsebobs Semdegi informacia:
gegmuri mudmivi zednadebi xarjebi
50 000 l
faqtiuri mudmivi zednadebi xarjebi
48 000 l
gegmuri manqan/saaTebi
12 500 sT
faqtiuri manqana/saaTebi
13 000 sT
gegmuri warmoeba
10 000 cali
faqtiuri warmoeba
10 500 cli
gamovTvaloT, saerTo gadaxra mudmiv sawarmoo zedandeb xarjebSi da masze moqmedi faqtorebis gavlena.
amoxsna:
mudmivi zednadebi xarjebis mikTvnebis ganakveTi (norma) =
= 50 000 l / 12 500 sT = 4 l / manq.saaTSi
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normatiuli kalkulaciis sistemSi, rogorc cnobilia, faqtiuri Sedegi fasdeba normatiuli
droiT. amitom, vinaidan drois norma produqciis erTeulze =
= 12 500 sT / 10 000 cali = 1,25 sT
xolo, produqciis faqtiur gamoSvebaze saWiro normatiuli dro =
= 10 500 cali * 1,25 sT = 13 125 sT
maSin, mikuTvnebuli mudmivi zednadebi xarjebi = 13 125 manq.sT * 4 l = 52 500 l
faqtiuri mudmivi zednadebi xarjebia
_
48 000 l
----------------------------------------------------------------------------------saerTo gadaxra
_
- 4 500 l
saerTo gadaxra xelsayrelia, radgan faqtiuri xarjebi mosalodnelze naklebia, rac
mogebas gazrdis. gavzomoT gamovlenil gadaxraze moqmedi faqtorebi: zednadebi xarjebis
donis da warmoebis moculobis cvlilebis gavlena.
I faqtori: mudmivi zednadebi xarjebis Rirebulebis anu xarjis donis cvlileba
Ggegmuri zednadebi xarji
50 000 l
faqtiuri zednadebi xarji 48 000 l
---------------------------------------saerTo gadaxra
- 2 000 l (xelsayreli gadaxra)
II. mudmivi zednadeb xarjebze warmoebis efeqturobis anu moculobis cvlilebis gavlena
gamoiTvleba normatiul saaTebSi gamosaxul faqtiur warmoebasa da gegmuri normatiuli
warmoebis drois danaxarjebs Soris sxvaoba gamravlebuli mikuTvnebis normativze.
Ggegmuri manqanasaaTebi
12 500 sT
faqtiuri warmoeba normatiuli
manqanasaaTebiT (10 500 cali * 1,25 sT) 13 125 sT
-----------------Ggadaxra
+ 625 sT
-----------------gavlena (625 sT * 4 l)
+ 2 500 l (xelsayreli gadaxra)
es gadaxra xelsayrelia, radgan, faqtiuri saqmianoba aWarbebs normatiuls. vinaidan danaxarji arsiT mudmivia, produqciis erTeulze xarji Semcirdeba da amitom mogeba gaizrdeba.
rac Seexeba arasawarmoo zednadeb xarjebs, radgan maTi gadaxrebi mogebaze gavlenas axdenen, amitom aucilebelia arasawarmoo zednadebi xarjebis
SedarebiTi analizic.
arasawarmoo zednadeb xarjebs, rogorc wesi miekuTvneba marketingis da
saerTo-administraciuli xarjebi. maTi gadaxrebi dakavSirebuli araa danaxarjTa erTeulTan. amitom am danaxarjebSi mxolod Rirebulebis gadaxra
gamoiTvleba, rac waroadgens sxvaobas faqtobriv da sabiujeto danaxarjebs
Soris. Cveulebriv, gamoTvlebi da analizi xdeba maTi Semadgeneli muxlebis
mixedviT. amasTan, yuradsaRebia is garemoebac, rom warmoeba rac meti iqneba,
es xarjebi produqciis erTeulze mcirdeba, rac imas niSnavs, rom mmarTvelobiTi xarjebi efeqtianad gamoiyeneba.
mudmivi zednadebi xarjebis gadaxrebis mizezebi SeiZleba iyos:
• mudmivi zednadebi xarjebis sididis cvlileba. Mmag: qiris, dazRvevis
da sxva.
• sezonuri Sedegebi: gaTbobisa da ganaTebis xarjebi
• warmoebis moculobis cvlileba
• gaficvebis Sedegebi
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13.7 gadaxrebis gamomwvevi mizezebi
danaxarjebSi warmoSobili gadaxrebis oTxi ZiriTadi ti pis mizezi arsebobs:
• ararealuri gegmebi
• faqtiuri Sedegebis araswori Sefaseba da aRricxva
• SemTxveviTi faqtorebi
• operaciuli faqtorebi
dagegmvis dros Tuki daSvebuli iqneba Secdomebi firmis ekonomikuri potencialisa da bazris moTxovnebis SefasebebSi, maSin gegmebi arsebul pirobebTan Seusabamo iqneba. amitom, gadaxrebis analizis Sedegad unda moxdes
gegmebis Sesworeba.
sawarmos saqmianobis faqtiuri Sedegebis Sefasebisa da kalkulaciisas
daSvebuli Secdomebi gadaxrebis realobis xarisxs amcirebs. amitom didi
sifrTxilea saWiro roca fasdeba:
• mza da daumTavrebeli produqciis TviTRirebuleba
• gamoyenebuli masalebi _ sawyobebSi arsebuli masalebis inventarizaciis Sedegebis koreqtirebis CaTvliT
• resursebis Rirebuleba _ winaswar miRebuli da gacemuli gadaxdebis
CaTvliT
SemTxveviTi faqtorebis zegavleniT saqmianobis Sedegebi arakanonzomierad meryeobs. analizis dros aucilebelia dadgindes SemTxveviTi faqtorebis gavlenebis Tavidan acileba SeiZleboda Tu ara.
operaciuli faqtorebi araSemTxveviTi faqtorebia. igi biznesis aqtiurobisa da marTvis gonivrulobis xarisxidan gamomdinareoben. es faqtorebi
ZiriTadad kontrolirebadi faqtorebia (garda fasebis moulodneli awevisa)
da maT didi mniSvneloba eniWebaT gadaxrebis analizis dros, raTa saTanado
rekomendaciebis SemuSaveba moxdes.
operaciuli faqtorebis gavlenis gazomvis meTodika Cven ukve wina sakiTxebSi ganvixileT. magaliTad, masalebis danaxarjebis saerTo gadaxraze
nedleulis fasisa da gamoyenebis donis cvlilebis gavlena. aseve, SormiTi
danaxarjebisa da sawarmoo zednadebi xarjebis gadaxrebze moqmedi faqtorebis gavlena.
Sedarebis bazis xasiaTis mixedviT ganasxvaveben gegmur da operaciul gadaxrebs.
gegmuri gadaxra aris sxvaoba sawyis da Secvlil normativebs Soris. Tu
aRmoCnda rom normativebi ararealuria, SeiZleba isini warsuli viTarebis
gaTvaliswinebiT Secvlil iqnan da miRweuli Sedegebi Sesworebul normativebs Seudardes.
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operaciuli gadaxra aris sxvaoba faqtiur Sedegebsa da Sesworebul normativebs Soris. am gadaxrebis faqtoruli analizi ufro realur pasuxebs
iZleva gamoyenebuli resursebis efeqtianobis Sesaxeb.
sawarmoSi mimdinare operaciebi erTmaneTze mudmiv zemoqmedeben da urTierTdakavSirebulni arian. izolirebulad arcerTi movlena ar xdeba. amitom
~gadaxrebic~ anu movlenaTa cvlilebebi erTmaneTTan kavSirSi arian. mizezis
cvlileba Sedegis cvlilebasac iwvevs. swored am mizez-Sedegobrivi kavSirebis raodenobrivi gazomva xdeba gadaxrebis tradiciuli analizuri xerxebiT, romlebic am TavSi iqna ganxiluli da romelic saerTaSoriso praqtikaSi farTod gamoiyeneba.
1. CamoTvaleT normativebis saxeebi.
2. CamoTvaleT masalebis normatiuli danaxarjebidan gadaxraze moqmedi
faqtorebi.
3. CamoTvaleT SromiT danaxarjebSi warmoSobil gadaxraze moqmedi
faqtorebi.
4. CamoTvaleT cvlad sawarmoo zednadeb xarjebSi warmoSobil gadaxraze moqmedi faqtorebi.
5. CamoTvaleT mudmiv sawarmoo zednadeb xarjebSi warmoSobil gadaxraze moqmedi faqtorebi
6. ras ewodeba xarisxobrivi da raodenobrivi faqtorebi
7. ras niSnavs gemuri da operaciuli gadaxrebi.
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a m o c a n e b i
Aamocana 1. kompania awarmoebs transformatorebs da iyenebs TviTRirebulebis kalkulaciis
normatiul sistmas. warmoebis moculobis Sefaseba ZiriTad ganyofilebaSi xdeba samuSao
drois mixedviT.
erTi transformatoris normatiuli danaxarjebia:
l
ZiriTadi masala: rkina _ 6 furceli, TiTo 1,5 larad
spilenZi _ 4 xveuli, TiTo 3 larad
ZiriTadi SromiTi xarji: 3 sT, 1 sT _ 10 l
cvladi sawarmoo zednadebi xarjebi: 3 sT, 1 sT_ 5 l
mudmivi sawarmoo zednadebi xarjebi: 3 sT, 1 sT _ 2 l
9
12
30
15
6
------72
zednadebi xarjebis ganakveTi efuZneba ZiriTadi ganyofilebis normatiul 3000 kac/
saaTs. am ganyofilebis simZlavrea 3600 kac/sT. cvladi zednadebi xarjebi icvleba samuSao
drois proporciulad. Tvis ganmavlobaSi damzadebuli iqna 900 cali transformatori.
imave Tvis ganmavlobaSi faqtiurad gaweuli iqna Semdegi danaxarjebi:
ZiriTadi masala:
rkina _ Sesyidava _ 6000 furceli. TiTo _ 2 larad. Mmoxmarebulia 5 300 furceli
spilenZi _ Sesyidva _ 4 000 xveuli, TiTo _ 3,10 larad. Mmoxmarebulia 3 650 xveuli.
ZiriTadi Sroma: 1000 sT, 1 sT _ 10l sul 10 000 l
1 710 sT, 1 sT _ 9 l sul 15 390 l
----------------------2 710 sT
25 390 l
zednadebi xarjebi:
cvladi _ 11 000 l
mudmivi _ 7 000 l
moTxovna: 1. gamoTvaleT saerTo gadaxra masalis gamoyenebaSi
2. Sromis anazRaurebis cvlilebis gavlena
3. cvlad zednadeb xarjebis Rirebulebis (donis) cvlilebis gavlena
4. mudmivi zednadebi xarjebis saerTo gadxra
5. mudmiv zednadeb xarjebis gadaxraze Rirebulebis (donis) cvlilebis gavlena
6. mudmivi zednadebi xarjebis gadaxraze warmoebis efeqturobis cvlilebis gavlena
amoxsna:
1.
900 cali produqtis damzadebaze masalis normatiuli xarji iqneba:
2.
rkina _ 900 * 6 furceli = 5 400 furceli * 1,5 l = 8 100 l
faqtiuri xarji = 5 300 furceli * 2 l = 10 600 l
-----------------------------gadaxra
+ 2 500 l
spilenZi _ 900 * 4 xveuli = 3 600 xveuli * 3 l = 10 800 l
faqtiuri xarji = 3 650 xveuli * 3,1 l = 11 315 l
---------------------------gadaxra
+ 515 l
-------------------------------------------------------------------------------saerTo gadaxra masalis gamoyenebaSi + 3 015 l
Sromis anazRaurebis cvlilebis gavlena:
faqtiurad nauSevari dro normatiuli xelfasiT = 2 710 sT * 10 l = 27 100 l
faqtiuri xelfasi = (1000 sT * 10 l ) + (1710 sT * 9 l) = 25 390 l
--------------------------------------------------------------------------------------------------------Sromis anazRaurebis cvlilebis gavlena
- 1 710
3.
cvladi zednadebi xarjebis Rirebulebis anu normis gadaxris gavlena
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cvladi zednadebi xarji faqtiur 2 710 sT-ze, normiT = 2 710 sT * 5 l =
= 13 550 l
faqtiuri cvladi zednadebi xrjebi 2 710 sT-ze aris _ 11 000 l
------------------------------------------------------------------------------------------------xarjvis donis cvlilebis gavlena cvlad zednadeb xarjebze _ 2 550 l
(xelsayreli gavlena)
4. saerTo gadaxra mudmiv zednadeb xarjebSi
faqtiuri warmoeba normatiuli saaTebiT da normatiuli ganakveTiT =
= 900 cali * 3 sT = 2 700 sT * 2 l = 5 400 l
F
faqtiuri mudmivi zednadebi xarjebi _ 7 000 l
-----------------------------------------------saerTo gadaxra
+ 1 600 l (araxelsayreli)
5. saerTo gadaxraze mudmivi zednadebi xarjebis Rirebulebis anu donis clilebis
gavlena
gegmuri mudmivi zedandebi xarjebi _ 3000 sT * 2 l = 6 000 l
(radgan igi warmoebis moculobis proporciulad ar unda Seicvalos)
7 000 l
----------------------------------------------------------------------mudmivi zednadebi xarjebis donis cvlilebis gavlena + 1000 l
(araxelsayreli gavlena)
6. mudmiv zednadeb xarjebze warmoebis efeqturobis gadaxris gavlena
warmoebis gegmuri moculoba = 3000 sT / 3 sT = 1000 cali
900 cali
warmoebis faqtiuri moculoba
------------------------------------------gadaxra
- 100
gadaxra Sefasdeba normatiuli mudmivi zednadebi xarjiT 100 * 6 l = - 600 l
(araxelsayreli gavlenaa, radgan warmoebis efeqturoba Semcirda, rac zednadeb xarjebs erTeulze zrdis).
mocemulia:
gegmuri mudmivi zednadebi xarjebi
90 000 l
warmoebis gegmuri moculoba
8 000 cali
85 000 l
warmoebis faqtiuri moculoba
8 400 cali
moTxovna: ras udris mudmiv zednadebi xarjebis gadaxraze warmoebis moculobis
cvlilebis gvlena?
Aamoxsna:
mudmivi zednadebi xarjbis norma = 90 000 l / 8 000 cali = 11,25 l
gadaxra = (8 400 cali _ 8 000 cali) * 11,25 l = + 4 500 l
amocana 2.
amocana 3. qarxanam mocemul TveSi daamzada 10 200 cali produqti da warmoiqmna Sromisnayofierebis araxelsayreli gavlena 5 000 l.
namuSevaria 35 000 sT da anazRaurebis saaTobrivi norma 5 laria.
moTxovna: ramdeni normatiuli saaTi Seesabameba damzadebuli produqciis raodenobas?
amoxsna:
Sromisnayofierebis gavlena Seesabameba _ 5000 l / 5 l = 1000 sT-s
10 200 calis damzadebas dasWirda 35 000 sT
Sromisnayofirebis cvlilebis gavlena
1 000 sT
--------------------faqtiur gamoSvebaze saWiro normatiuli dro 34 000 sT
normatiuli dro 1 calze = 34 000 sT / 10 200 cali = 3 333 sT
amocana 4. erTi Tvis ganmavlobaSi namuSevaria 25 600 sT. 1 sT –is normatiuli anazRaurebaa 7,5
l. ZiriTadi muSebis Sromisnayofierebis gadaxraa 8 000 l (araxelsayreli).
moTxovna: ramdeni normatiuli saaTi unda gamomuSavebuliyo?
250
i. WilaZe
-
amoxsna:
Sromisnayofierebis gavlena saaTebSi = 8 000 l / 7,5 l = 1 067 sT
Ffaqtiurad namuSevari dro
25 600 sT
--------------------------------------------------------------saWiro normatiuli saaTebi
24 533 sT
amocana 5. X produqtis Sesaxeb arsebobs Semdegi informacia:
normiT
faqtiurad
warmoebis moculoba
1 600 cali
1 500 cali
warmoebaSi CaSvebuli masala (kg) 5 120
4 500
moxmarebuli masalis Sesyidvis
Rirebuleba
30 720 l
28 800 l
moTxovna: gamoTvaleT masalis gamoyenebis cvlilebis gavlena.
amoxsna:
masalis normatiuli fasi = 30 720 l / 5 120 kg = 6 l
masalis xarjvis (gamoyenebis) norma = 5 120 kg / 1 600 cali = 3,2 kg
1 500 cali produqtis damzadebas normiT dasWirdeboda = 1 500 cali * 3,2 kg =
= 4 800 kg
faqtiuri gamoyeneba
4 500 kg
---------------------------------------------------cvlileba
- 300 kg
gamravlebuli normatiuli fasze
6 l
---------------------------------------------------masalis gamoyenebis gavlena - 1 800 l
amocana 6.
seqtembris TveSi A produqtis damzadebaze daxarjuli masalis fasis cvlilebis xelsayreli gavlena iyo 1 800l da masalis gamoyenebis cvlilebis araxelsayreli gadaxra _ 500 l.
produqciis erTeulze masalis gamoyenebis normaa 2,5 kg, xolo 1 kg masalis normatiuli
fasia 5 l.
seqtemberSi damzadebuli iqna 800 erTeuli produqti. Mmasalis sawyisi naSTi iyo 300 kg
da saboloo naSTi 500 kg.
moTxovna:
gamoTvaleT masalis Sesyidvebis raodenoba seqtemberSi.
amoxsna:
masalis gamoyenebis gavlena kg-Si = 500 l / 5 l = 100 kg (araxelsayreli)
masalis normatiuli xarji faqtiur gamoSvebaze = 800 cali * 2,5 kg = 2 000 kg
----------------------------------------------------------Ffaqtiur warmoebas moxmarda
2 100 kg
masalis maragis zrda (500 _ 300)
200 kg
----------------------------------------------------------seqtemberSi Sesyiduli masalebi
2 300 kg
amocana 7. oqtomberSi C produqtis warmoebis Sesaxeb arsebobs Semdegi informacia:
gegmiT
warmoebis moculoba calebSi
1 000
gamoyenebuli masalebi (kg)
2 000
gamoyenebuli masala Sesyidvis
RirebulebiT (l) 14 000
faqtiurad
1 1000
2 420
16 456
moTxovna: gamoTvaleT masalis fasis gadaxris gavlena masalis danaxarjebze.
amoxsna:
1 kg masalis normatiuli fasi = 14 000 l / 2 000 kg = 7 l
gamoyenebuli masalebi normatiuli fasiT = 2 420 kg * 7 l = 16 940 l
faqtiurad daxarjuli masala
16 456 l
----------------------------------------------------------------------fasis cvlilebis gavlena
- 484 l
i. WilaZe -
251
amoxsnis alternatiuli gadawyveta:
faqtiuri Sesyidvis fasi 1 kg-ze = 16 456 l / 2 420 kg = 6,8 l
gavlena = (6,8 l _ 7 l) * 2 420 kg = - 484 l
amocana 8. kompaniaSi, ganvlili Tvis ZiriTadi SromiTi danaxarjebi iyo:
faqtiurad namuSevari dro
20 000 sT
faqtiuri ZiriTadi SromiTi danaxarjebi
90 000 l
ZiriTadi SromiTi anazRaurebis ganakveTis cvlilebis
araxelsayrli gavlena
6 000 l
ZiriTadi Sromis mwarmoeblurobis cvlilebis
xelsayreli gavlena
2 000 l
moTxovna: gamoTvaleT gasul TveSi namuSevari normatiuli samuSao saaTebis
raodenoba.
amoxsna:
faqtiuri SromiTi xarjebi
90 0000 l
Sromis anazRaurebis ganakveTis cvlilebis gavlena
6 000 l (arax.)
----------------------------------------------------------------Nnormatiuli SromiTi danaxarjebi
84 000 l
faqtiurad namuSevari saaTebi
20 000 sT
normatiuli saaTobrivi anazRaureba = 84 000 l / 20 000 sT = 4, 2 l
Sromis mwarmoeblurobis gavlena saaTebSi = 2 000 l / 4,2 l = 476 sT
amrigad,
Ffaqtiurad namuSevari dro
20 000 sT
Sromis mwarmoeblurobis cvilebis gavlena
476sT (xelsayr.)
------------------------------------------------------------------namuSevari normatiuli dro
20 476 sT
amocana 9. sawarmoSi, erTi Tvis ganmavlobaSi gamoyenebuli iqna 9 000 kg masala, romlis
normatiuli Rirebulebaa 27 000 l. masalis gamoyenebis (normis) cvlilebis araxelsayreli
gavlenaa 390 l.
moTxovna: gamoTvaleT normativiT saWiro masalis raodenoba.
amoxsna:
1 kg normatiuli Rirebuleba = 27 000 l / 9 000 kg = 3 l
gadaxra kilogramebSi = 390 l /. 3 l = 130 kg (araxelsayreli gavlena)
gamoyenebuli masala
9 000 kg
minus masalis gamoyenebis araxelsayreli gavena
130 kg
----------------------------------------------------normiT saWiro masalis raodenoba 8 870 kg
amocana 10. sawarmoSi, Tvis ganmavlobaSi namuSevaria 15 000 kacsaaTi. Nnormatiuli xelfasia
8 l / sT. Sromisnayofirebis cvlilebis xelsayreli gavlena iyo 5000 lari.
moTxovna: gamoTvaleT, ramdeni normatiuli saaTia namuSevari.
amoxsna:
saaTebSi gamoxatuli Sromisnayofierebis cvlilebis gavlena =
= 5000 l / 8 l = 625 sT (xelsayr.)
faqtiurad namuSevari dro
15 000 sT
Sromisnayof. Ggavlena
625 sT
-------------------------------------------gamoyenebuli normatiuli dro
15 625 sT
amocana 11. produqtis erTeulis damzadebaze saWiro masalis normativia 10 l. martis ganmavlobaSi warmoebul iqna 500 cali produqti. Mmasalis faqtiuri xarji Seadgens 4800 lars.
moTxovna: gamoTvaleT gadaxra masalis mTlian xarjebSi.
252
i. WilaZe
-
amoxsna:
faqtiurad gamoSvebul 500 cal produqtze masalis normatiuli xarji iqneba
500 cali * 10 l = 5 000 l
Mmasalis faqtiuri xarji
4 800 l
------------------------------------------------------saerTo gadaxra masalebis danaxarjebSi - 200 l (xelsayreli
gadaxra)
amocana 12. B produqtis dasamzadeblad gamoyenebuli 1 litri nedleulis normatiuli fasi
2,50 laria. aprilis ganmavlobaSi Sesyiduli iqna 2 200 litri nedleuli 5 720 larad.
moTxovna: gamoTvaleT nedleulis fasis cvlilebis gavlena aprilis TveSi.
amoxsna:
2 200 litri nedleulis Sesyidva normatiuli fasiT iqneboda:
2 200 litri * 2,5 l = 5 500 l
Ffaqtiuri Sesyidva
5 720 l
-------------------------------------------gadaxra fasis cvlilebiT
+ 720 l (araxelsayreli gadaxra)
amocana 13. produqtis erTeulze normatiuli ZiriTadi SromiTi xarjia 10 l. ianvarSi damzadebuli iqna 700 cali produqti da faqtiurma ZiriTadma SromiTma xarjebma 7 100 lari
Seadgina.
moTxovna:
gamoTvaleT saerTo gadaxra ZiriTad SromiT xarjebSi.
Aamoxsna:
faqtiur 700 erTeul produqtze normiT SromiTi xarji iqneboda:
700 cali * 10 l = 7 000 l
faqtiuri SromiTi xarji
7 100 l
----------------------------------------------saerTo gadaxra SromiT xarjebSi
+ 100 (araxelsayreli gadaxra)
amocana 14. arsebobs Semdegi informacia:
gayidvebis gegmuri raodenoba
2 000 erTeuli
erTeulis gasayidi gegmuri fasi
6 l
erTeulze normatiuli cvladi xarji 4,5 l
erTeulze mTlini normatili xarji
5l
kompania iyenebs danaxarjTa zRvruli kalkulaciis sistemas da gayidvebis faqtiuri
moculoba iyo 2 800 erTeuli, xolo sarealizacio fasi _ 4,8 l.
moTxovna:
ze.
Aamoxsna:
gamoTvleT gayidvebis raodenobis cvlilebis gavlena mTlian zRvrul mogeba-
zRvruli mogeba 1 cal produqtze = 6 _ 4,5 = 1,5 l
gadaxra gayidvebSi = 2800 _ 2000 = 800 erTeuli
gavlena = 800 erT. * 1,5 l =1 200 l (xelsayreli gadaxra)
amocana 15. kompania uSvebs erTi saxis produqts da iyenebs TviTRirebulebis normatiuli
kalkulaciis sistemas. agvistos Tvis Sesaxeb arsebobs Semdegi informacia:
1. normatiuli danaxarjebi erT erTeulze:
nedleuli 8 kg, 5 l/kg
40 l
pirdapiri Sroma: 6 sT ( 5 l/sT )
30 l
cvladi _ 6 sT ( 3l/sT )
18 l
mudmivi _ 6 sT ( 4 l/sT )
24 l
-----------112 l
i. WilaZe -
253
produqciis gegmuri gamoSveba _ 20 000 erTeuli. maragebi fasdeba normatiuli
RirebulebiT.
2. agvistoSi gamoSvebuli iqna 25 000 erTeuli produqti da gadaeca mza produqciis
sawyobs.
3. Tvis gamnavlobaSi Sesyiduli iqna 190 000 kg nedleuli 988 000 larad.
4. pirdapirma xelfasma 155 000 Sroma/saaTisaTvis 750 000 l Seadgina.
5. faqtiuri cvladi sawarmoo zednadebi xarjebi iyo 470 000 l
6. faqtiuri mudmivi sawarmoo zednadebi xaejebi iyo 580 000 l
7. sawyisi da saboloo naSTebi Seadgenda:
sawyisi naSTi
nedleuli
10 000 kg
daumTavrebeli produqcia
_
mza produqcia
7 500
saboloo naSTi
5 000 kg
2 000 erTeuli (masalis mixedviT
srulad da gdamuSavebis mixedviT
naxevrad damTavrebuli)
8 000
iTvleba, rom nedleulis danaklisebi ar arsebobs.
moTxovna: a. moamzadeT danaxarjebis aRricxvis wignis angariSebi, romlebic asaxavs
zemoT mocemul informacias;
b. aRricxeT warmoqmnili gadaxrebi
amoxsna: pirvel rigSi sawyisi naSTebi gadaitaneT Sesabamis angariSebze danaxarjebis
wignSi.
d
nedleuli
naSTi:
50 000
(10000 kg * 5 l)
2. 190 000 kg_988 000
11. gadaxra 67 000
------------1 105 000
d
naSTi:
3.
4.
5.
6.
koreqtireba
d
9.
3.
k
-------------470 000
mza produqcia
1 080 000
realizaciis
TviTR._ 2 744 000
gadasatani
naSTi
896 000
(8000*112l)
---------------------------3 640 000
3 640 000
(3 640 000-890 000 = 2 744 000)
daumTvarebeli warmoeba
_
1 080 000
780 000
468 000
624 000
k
naSTi: 840 000
(7500 erT*112l)
1.
2 800 000
gadasatani
naSTi 25 000
(5000kg*5l)
--------------1 105 000
k
1.
2 800 000
16.
105 000
18.
5 000
20.
3 000
22.
144 000
gadasatani naSTi
152 000
(2 000*40 l + 1000*72 l)
--------------3 209 000
257 000
---------------3 209 000
cvladi saw. zed. xarji
470 000
d
k
5.
468 000
13. gadaxra 2 000
-------------------470 000
d
mudmivi saw. zed. xarji
10.
580 000
14. gadaxra 44 000
-------------624 000
6.
k
624 000
-------------624 000
254
i. WilaZe
d
pirdapiri
SromiTi xarjebi
-
gadaxra
k
d
masalis xarjebSi
16) 105 000
8.
750 000
12. gadaxra 30 000
------------------780 000
4.
780 000
-------------780000
---------105 000
gadaxra
k
d
11) 67000
15) 38000
-----------105 000
17) 25 000
18) 5 000
----------30000
--------------
d
15.
19.
21.
mogeba-zarali
38 000
5 000
100 000
17.
k
27)144 000 14) 44 000
21) 100 000
---------- -------------144 000 144 000
operaciebi agvistos ganmavlobaSi
k
12) 30000
-----------30000
--------------
gadaxra mudmiv
d zednadeb xarjebSi k
25 000
SromiT xarjebSi
gadaxra cvlad
d zednadeb xarjebSi k
13) 2 000
20) 3 000
------------5 000
19) 5 000
------------5 0000
1. mza produqciis gamoSveba _ 25 000 erT * 112 l = 2 800 000 l
debeti _ mza produqcia _ 2 800 000
krediti _ daumTavrebeli warmoeba _ 2 800 000
2. nedleulis Sesyidvebi _ 988 000 larad (190 000 kg)
debeti _ nedleuli _ 988 000
krediti _ kreditorebi _ 988 000
3. nedleulis normatiuli danaxarjebis mikuTvneba warmoebaze _ 1 080 000 l
(27 000 ekvivalenturi erTeuli * 40 l )
nedleulis mixedviT
mza produqcia
25 000
saboloo daumTavrebeli produqcia 2 000
-------------------warmoeba
27 000
25 000
1 000
------------26 000
debeti _ daumTavrebeli warmoeba _ 1 080 000
krediti _ nedleuli _ 1 080 000
4. normatiuli pirdapiri SromiTi xarjebis daricxva _ 780 000 l
(26 000 erTeuli * 30l)
debeti _ daumTavrebeli warmoeba _ 780 000
krediti _ SromiTi xarji _ 780 000
5. normatiuli cvladi sawarmoo zednadebi xarjebis mikuTvneba _ 468 000 l
(26 000 ekvivalenturi erTeuli * 18 l))
krediti _ cvladi sawarmoo zednadebi xarjebi _ 468 000
6. normatiuli mudmivi zednadebi xarjebis mikuTvneba _ 624 000 l
(26 000 erT * 24 l)
krediti _ mudmivi sawarmoo zednadebi xarjebi _ 624 000
8. faqtiuri SromiTi danaxarjebis asaxva _ 750 000 l
debeti _ SromiTi xarjebi _ 750 000
krediti _ valdebuleba _ 750 000 l
(pirdapiri SromiTi xarjebis angariSi produqciis saxeebis mixedviT calk-calke gaixsneba)
9. faqtiuri cvladi sawarmoo zednadebi xarjebis asaxva Tvis anmavlobaSi _ 470 000 l
i. WilaZe -
255
debeti _ cvladi sawarmoo zednadebi xarjebi _ 470 000
krediti _ sxvadasxva angariSebi _ 470 000
10. faqtiuri mudmivi zednadebi xarjebis asaxva Tvis ganmavlobaSi _ 580 000 l
debeti _ mudmivi sawarmoo zednadebi xarjebi _ 580 000
krediti _ sxvadsxva angariSebi _ 580 000
motanili operaciebis Semdeg, Tvis bolosaTvis angariSebis monacemebis safuZvelze gamoiTvleba saerTop gadaxrebi, romlebic ~gadaxrebis~ angariSze gadaitaneba. Tu warmoebas
normatiuli danaxarjebi namuSevari saaTebis safuZvelze daewereba (magaliTad, normatiuli
SromiTi xarjebi daewereba rogorc 155 000 sT da 5 l namravli) maSin, SromiTi xarjebis angariSze gamovlenili gadaxra iqneba ara saerTo gadaxra, aramed mxolod raodenobrivi faqtoris cvlilebiT gamowveuli gadaxra).
nedleulis angariSze gadaxris gamoTvlisaTvis saboloo naSTi gamoiyeneba, romelic amocanis pirobis Tanaxmad Tvis bolosaTvis cnobilia.
11. nedleulis angariSze arsebuli gadaxris Camowera _ 67 000 l (araxelsayreli)
debeti _ nedleuli _ 67 000
krediti _ gadaxrebi _ 67 000
12. Sromis anazRaurebaSi gadaxris Camowera _ 30 000 l (xelsayreli)
debeti _ SromiTi xarji _ 30 000
13. cvlad sawarmoo zednadeb xarjebSi gadaxris Camowera _ 2 000 l (araxelsayreli)
debeti _ gadaxrebi _ 2 000
krediti _ cvladi sawarmoo zednadebi xarjebi _ 2 000
14. mudmivi sawarmoo zednadebi xarjebis gadaxris Camowera _ 44 000 (xelsayreli)
debeti _ mudmivi sawarmoo zednadebi xarjebi _ 44 000
cnobili gaxda ra faqtiuri danaxarjebis gadaxrebi normatiuli danaxarjebidan, axla
saWiroa maTi faqtoruli analizi, raTa gaizomos raodenobriv da xarisxobriv faqtorTa
gavlena am gadaxrebze.
I. nedleulis danaxarjebis analizi
nedleuls danaxarjebis saerTo gadaxra:
27 000 erTeuli * 40 l = 1 038 000 l
faqtiuri xarji (1 038 000 _ 25 000l) _ 1 013 000 l
-------------------gadaxra
67 000 l (xelsayreli)
1. nedleulis fasebis cvlilebis gavlena:
faqtiurad daxarjuli 195 000 kg * 5 l = 975 000l
faqiurad daxarjuli faqtiuri fasiT _ 1 013 000 l
------------------------------gavlena
38 000 l (araxelsayreli gavlena)
2. nedleulis gamoyenebis cvlilebis gavlena:
195 000 kg * 5 l = 975 000 l
27 000 erT * 8 kg * 5 l = 1 080 000 l
---------------------------gavlena
saerTo gadaxra = 105 000 _ 38 000 = 67 000 l
II. pirdapiri SromiTi danaxarjebis analizi
pirdapiri SromiTi danaxarjebis saerTo gadaxra:
26 000 erTeuli * 30 l = 780 000 l
faqtiuri xarji
_ 750 000 l
----------------------gadaxra
30 000 l (xelsayreli0
moqmedi faqtorebi:
1.
saaTobrivi xelfasis cvlilebis gavlena
155 000 sT * 5 l = 775 000 l
faqtiuri xarji _ 750 000 l
----------------------------
256
i. WilaZe
-
gavlena
Sromis mwarmoeblurobis cvlilebis gavlena
155 000 sT * 30 l = 775 000 l
26 000 erT * 30 l = 780 000 l
------------------gavlena
5 000 ( xelsayreli)
saerTo gadaxra = 25 000 + 5000 = 30 000 l
2.
III.
cvladi sawarmoo zednadebi xarjebis saerTo gadaxra:
26 000 erTeuli * 18 l = 468 000 l
faqtiuri xarji
_ 470 000 l
---------------------gadaxra
2 000 l (araxelsayreli)
moqmedi faqtorebi:
1.
xarjvis donis (Rirebulebis) cvlilebis gavlena:
155 000 sT * 3 l = 465 000 l
faqtiuri xarji _ 470 000 l
----------------------gavlena
5 000 l (araxelsyreli)
2. efeqtianobis gavlena:
155 000 sT * 3 l = 465 000 l
26 000 erTeuli * 18 l = 468 000 l
-----------------------gavlena
saerTo gadaxra = 5 000 _ 3 000 = 2 000 (araxelsayreli)
IV.
mudmivi sawarmoo zednadebi xarjebis saerTo gadaxra:
26 000 erTeuli * 24 l = 624 000 l
faqtiuri xarji
_ 580 000 l
----------------------------gadaxra
moqmedi faqtorebi:
1.
xarjvis donis (Rirebulebis) cvlilebis gavlena:
580 000 l _ 480 000 l = 100 000 l (araxelsayreli)
2. efeqtianobis cvlilebis gavlena:
gegmuri
_ 480 000 l
26 000 erTeuli * 24 l = 624 000 l
------------------gavlena
saerTo gadaxra = 144 000 _ 100 000 = 44 000 l
gadaxrebis analizis safuZvelze, raodenobrivi faqtorebiT gamowveuli gadaxra mogeba-zaralis angaruSze, xolo xarisxibrivi faqtorebis gavlena warmoebis angariSze gadaitaneba.
axla gaagrZeleT gadaxrebis Camoweris operaciebis aRricxva;
15. masali fasis gavlena _ 38 000 l (ar.x.)
debeti _ mogeba-zarali _ 38 000
16. masalis gamoyenebis gavlena _ 105 000 l (x)
krediti _ warmoeba _ 105 000
17. saaTobrivi xelfasis gavlena _ 25 000 l (x)
krediti _ mogeba-zarali _ 25 000
18. Sromis mwarmoeblurobis gavlena _ 5 000 l (x)
debeti _ gadaxrebi _ 5 000 l
i. WilaZe -
257
19. cvladi sawarmoo zednadebi xarjebis donis cvlilebis gavlena _ 5 000 l (ar.x.)
20. cvladi sawarmoo zednadebi xarjebis efeqtianobis gavlena _ 3 000 (x)
krediti _ warmoeba _ 3000
21. mudmivi sawarmoo zednadebi xarjebis donis cvlilebis gavlena _ 100 000 l (ar.x.)
22. mudmivi sawarmoo zednadebi xarjebis efeqtianobis gavlena _ 144 000 l (x)
amrigad, daumTavrebeli warmoebis angariSze Seswordeba mza produqciis TviTRirebuleba
xarisxobrivi faqtorebis xelsayreli gavlenebis jamiT _ 257 000 lariT (105 000 + 3 000 + 5 000
+ 144 000), ris Sedegadac mza produqciis TviTRirebuleba mcirdeba.
258
i. WilaZe
-
Tavi 14. gamoyenebuli terminebis
qarTul-inglisuri leqsikoni
a
aTvisebis koeficienti
albaToba
alternatiuli Rirebuleba
anazRaurebis meTodebi
analizi
angariSi
angariSgeba
angariSfaqtura
anuiteti
arakontrolirebadi danaxarjebi
aramomgebiani organizaciebi
arapiradpiri danaxarjebi
arapirdapiri SromiTi xarjebi
arasawarmoo danaxarjebi
arafinansuri miznebi
arseba
arseboba
arsebiTi
aRmoufxvradi danaxarjebi
aRmofxvradi danaxarjebi
administration costs
Cabacity Rate
probability
Opportunity Costs
Remuneration Methods
Analysis
an account
Reporting
Invoicy
Annuities
Non-kontrollable Costs
Not-for-profit organisations
Indirect Costs
indirect labour costs
non-production costs
non-financial objectives (tasks)
being, creature
exist, be, existence
essential
Unavoidable Cost
Avoidable Costs
b
baza
bazari
bazarze SeRweva
biznes riski
biujetireba, biujetis Sedgena
brigada
buferuli maragi
buRalteri
a base
Market
Market Penetration
business risk
Budgeting
brigade
Buffer Stock
book-keeper, accounter
g
gagzavna
gadawyvetileba
gadawyveta (gadawyvetilebis miReba)
gadawyvetilebaTa xe
gadaxarjva
gavlena
gamravlebis kanoni
gadaWarbeba
sending
a decision
decide
Decision tree
spend too much
influence
Multiplikation Low
overfulfil
i. WilaZe -
gadaxarjva
gadaxra
gadaxrebis analizi
gadaxrebis gamomwvevi mizezebi
gadaxrebis urTierTdamokidebuleba
gadaxra masalis gamoyenebaSi
gadaxra masalis fasSi
gadaxra Sromis efeqtianobaSi
gadaxra Sromis anazRaurebis ganakveTSi
gadaxrebi gayidvebis asortimentsa da raodenobaSi
ganakveTi
ganawileba
gantoleba
ganusazRvvreloba
ganyofilebis ganakveTi
ganawilebis ganakveTi
gadsaxadi
gadafaseba
gaTvaliswineba
gaTvaliswinebuli
gamomuSaveba
gamoyofa
ganawilebis baza
ganTavseba
ganmeorebiTi ganawilebis meTodi
gardauvali danaxarjebi
gasavlebi
gaunawilebeli mogeba
gegma
grZelvadiani tendenciebi
259
spend too much
variance, deviation
variance analysis
causes of variances
interdependence of variances
materials usage variance
materials price variance
labour efficiency variance
wages rate variance
sales mix and guantity variances
rate
apportionment , distribution
levlling, eguation
uncertainty
departmental rate
apportionment rate
tax, imposition
revalue
foresee
foreseen
produce, working out
allotment
bases for apportioning (costs)
allocation, placing
Reciprokal method
Committed method
expenses
retained profits
a plan
long-term trends
d
dabegvra
dagegmva
dagegmvis informacia
damatebiTi danaxarjebi
damoukidebeli movlenebi
danaxarji - moculoba mogebis analizi
danaxarjebze dafuZnebuli fasdadgena
danaxarjTa aRricxva
danaxarjebis baraTi
danaxarjTa cxrilebi
danaxarjebis dajgufeba
danaxarjTa elementebi
danaxarjTa erTeuli
tax
plan, planning
planning information
incremental costs
independent events
CVP (Cost _ volume _ profit ) analisis
cost based pricing
cost accounting
cost card
cost tables
pooling of costs
elements of costs
cost unit
260
i. WilaZe
-
danaxarjebis klasifikacia
danaxarjTa zRvruli kalkulacia
danaxarjebis kalkulacia SekveTebis mixedviT
danaxarjTa matareblebi
danaxarjebis normatiuli kalkulacia
danaxarjebis muxlobrivi Tavmoyra (Cawera)
danaxarjTa sruli ganawilebiT kalkulacia
danaxarjebis qceva
danaxarjTa centri
danaxarjebis centris dadgena
daqiraveba
dinamikuri mwkrivi
diskontireba
done
droiTi ganakveTi
cost classifikation
marginel costing
Specifik Order Costing
cost drivers
standard costing
collecting costs by item
absorbtion costing
cost behavior
cost centre
establishment of cost centres
work in process (WIP)
hire
time series
discounting
level
time rate
e
ekonomia, ekonomiuri
ekonomika
ekonomisti
erTiani ganakveTebi
erToblivi produqtebi
etapobrivad (safexurebrivad) mudmivi danaxarjebi
etapobrivad cvladi danaxarjebi
elastiuri biujeti
efeqtiani
efeqturi
economy, economic
economics
economist
blanket rates
joint products
stepped fixed costs
equivalent units
stepped costs
flexible budget
efficacious
effective
v
variaciis koeficienti
varaudi
vaWroba
coefficient of varianction
suppesition
trade
z
zednadebi xarjebi
zednadebi xarjebis ganTavseba
zednadebi xarjebis ganawileba
zednadebi xarjebis mikuTvneba
zednadebi xarjebis klasifikacia
zednadebi xarjebis saerTo ganakveTi
zednadebi xarjebis mikuTvnebis metoba
zednadebi xarjebis mikuTvnebis danaklisi
zenormatiuli danakargebi
overheads
allocation of overheads
apportionment of overheads
overheads absorbtion
overhead classification
blanket overhead absorption rate
ower absorption of overheads
under absorbtion of overheads
abnormal losses
i. WilaZe -
zenormatiuli nameti (gamosavali)
zenormatiuli samuSao dro
zRvruli danaxarji
zRvruli mogeba
261
abnormal gain
overtime
marginal cost
marginal profit, contribution
T
Tanmdevi produqti
TviTRirebuleba
by produqt
cost, selfcost
i
iafi
idealuri normativi
investiciis ukugeba
informacia gadawyvetilebis miRebisaTvis
investirebis Sefasebis meTodebi
cheap
ideal standard
ROI (Invest
information for decision making
investment appraisal methods
k
kalkulacia
kalkulacia zRvruli danaxarjebiT
kalkulacia danaxarjTa sruli ganawilebiT
kapitalis bazrebi
kvlevis xarjebi
koeficientebis analizi
kontraqtebis TviTRirebulebis kalkualcia
kontrolirebadi danaxarji
kontrolis informacia
korelacia
korelaciis koeficienti
koreqtirebuli biujeti
costing
marginal costing
total absorption costing
capital markets
research costs
ratio analysis
contract costing
controllable cost
control information
correlation
coefficient of correlation
flexed budjet
l
leveriji
leverigis optimaluri done
likvidoba
likvidacia
gearing
optimum gearing level
liquidity
liquidation
m
madani
maTematikuri lodini
manqanasaaTis ganakveTi
manqanaTnSenebloba
maragis brunvadoba
maragis maqsimaluri done
maragis minimaluri done
maragis marTva
ore, mine
expectations theory
machine houre rate
machine-building
stock turnover
maxsimum stock level
minimum stock level
stock management
262
i. WilaZe
-
maragis saaRricxvo wigni
maragis Senaxvis danaxarji
maragis Senaxvis periodi
martivi procenti
masala
masalaze ganacxadi
masalis gamoyenebis gadaxra
masalis fasis gadaxra
mizani
mizezi
miznobrivi zRvruli mogeba
mikuTvneba
mimdinare normativi
mini-maqsis meTodi
miRwevadi normativi
mmarTvelobiTi sainfromacio sistema
mogebis centri
movlena
momgebianobis indeqsi
momsaxurebis danaxarjebis kalkulacia
monacemebi
morigi SekveTis done
morigi SekveTis moculoba
mocdenili samuSao dro
mocdenis drois gadaxra
mudmivi xarjebi
mudmivi zednadebi xarjebis aTvisebis gadaxra
mudmivi zednadebi xarjebis efeqturobis gadaxra
mudmivi zednadebi xarjebis moculobis gadaxra
mudmivi zednadebi xarjebis Rirebulebis gadaxra
mwarmoebluroba
Stores Ledger
inventory holding cost (carrying cost)
stock holding period
simple interest (percent)
materials
Materials Requisation
materials usage variance
materials price variance
task, target, objective
cause, reason
contribution target
absorption
absorped overheads
Current Standard
High-Low MeThod
attainable standard
Management Accounting
Management Information system
profit centre
provit-volume chart
appearance
profitability index
Service Costing
datas
reorder level
reorder quantri
idle time
idle time variance
fixed costs
fixed overhead capacity variance
fixed overhead efficiency variance
fixed overhead volume variance
fixed overhead value variance
efficiency
n
nakeTobaTa partiis TviTRirebulebis kalkulacia
nakeTobaT partiis ekonomiuri moculoba
nakeTobaTa partiis kalkulaciis uwyisi/baraTi
nayofierebis koeficienti
naxevradcvladi danaxarjebi
nedleulis maragi
nebismieri wrfis gantoleba
normatiuli danaxarji
Batch costing
economic batch guantity (EBQ)
Batch cost sheet/card
Efficiency rate
Semi _ variable costs
raw materials stocks
equation for any straight line
normal loss
normal cost
i. WilaZe -
normativebis daweseba
normirebuli samuSao dRe
setting of standards
measured day work
o
operatiuli angariSgeba
operatiuli informacia
operaciuli ijara
orbunkeruli sistema
operating statement
operational information
operating leases
two bin system
p
partiis ekonomiuri moculoba
pasuxismgeblobis centri
periodis danaxarjebi
pirdapiri danaxarjebi
prognozi
prognozireba
produqtis danaxarjebi
produqtebis partiis kalkulacia
produqtis sasicocxli cikli
produqtiuli
procenti
procesis angariSi
procesis danakargebi
procesebis mixedviT kalkulacia
economic batch quantity
responsibility centre
period costs
direct costs
forecast
forecasting
product costs
bath costing
product life cycle
productive
interest, percent
process account
process losses
process costing
J
Jurnali
Jonva
journal, magazine.
soak
r
realizaciis gadaxra
realizaciis moculobis gadaxra
relevanturi danaxarjebi
relevanturi danaxarjebis kalkulacia
rTuli procenti
riski
sales variance
sales volume variance
relevant costs
relevant costing
compound interest
risk
s
saaqcio kapitali
sasawyobe aRricxvis baraTi
sanardo sistema
samuSao Zalis gamoyenebis koeficienti
saerTo ganakveTi
samuSao drois aRricxvis baraTi
samuSao drois tabeli
share capital
Bin kard
piccework system
labour capacity ratio
blanket rate
Clock card
Time shiit
263
264
i. WilaZe
-
samuSao Zala
samuSao Zalis denadobis koficienti
sanardo samuSao
saukeTeso damTxvevis wrfe
saqmianobis saxeobebis mixedviT
danaxarjTa kalkulacia
saqonlis Semosavlis zeddebuli (faqtura)
sargeblianoba
sarealizacio fasis gadaxra
sarezervo simZlavre
satranzito saqoneli
saxarjTaRricxvo ganakveTi
saSualo Sewonili Rirebuleba
sawarmoo procesebis mixedviT kalkulacia
sezonuri cvalebadoba
sezonuri gadaxrebi
strategiuli informacia
swrafi likvidurobis koficienti
labour
labour turnover
piece work
Lain of Best Fit
activity based costing
Goods Received Note
utility value
sales price variance
spare capacity
transit goods
pre-determined rates
weighted average cost
production overheads
Process Costing
seasonal variations
seasonal variations
strategic information
quick (acid test) ratio
t
taqtikuri informacia
tendencia
tactical information
trend, tendency
u
ukugeba
ukugebis Sida ganakveTi
umuSevroba
urTierTgamomricxavi movlenebi
usafrTxoebis Sualedi (zRvari)
payback, return
internal rate of return (IRR)
unemployment
mutually exclusive events
Margin of safety
f
fasdadgena
fasdakleba
finansuri aRricxva
faqtiuri ganakveTi
faqtiuri danakargi
fuladi maragi
fuladi nakadebi
pricing
abatement, reduction
Financial Accounting
actual rates
actual loss
money suppli
cashflows
q
qarxana
qveganyofileba
qviTari
qira
mill, factory
subsection
receipt
pay, hire
i. WilaZe -
265
R
Rirebuleba
RonisZieba
value
measure, action
y
yadaRa
yidva
prohibition
buy, purchase
S
SekveTa
SekveTili
SekveTis moculoba
SekveTis sakalkulacio baraTi
SekveTis ekonomiuri moculoba
SekveTis cikli
SekveTebis mixedviT danaxarjebis kalkulacia
Semadgeneli nawili
SemzRudveli faqtorebi
Semosavali
Semosavlebis centri
Sesabamisi
Sesyidvis angariSfaqtura
SeuRlebuli produqtebi
STanTqma
Sromis anazRaurebis ganakveTis gadaxra
Sromis nayofierebis gadaxra
Sromis nayofirebis koeficienti
Sromis efeqtianobis koeficienti
Sromisunariani
SedarebiTi xarisxi
Seuqcevadi danaxarjebi
order
ordered
order quantitys
Job cost Card
economic order quantity
lead time
Job Costing
component
limiting factors, restricting factors
revenue, income
revenue centre
expedient
Purchase Order
joint products
absorbtion
labour rate variance
labour efficiency variance
labour efficiency ratio
production volume ratio
efficient
comparative degree
sunk costs
C
Canacvlebis optimaluri periodi
Crdilovani fasebi
Cveulebrivi aqciebi
optimum rreplacement period
shadow prices
ordinary shares
c
cveTa
cvladi danaxarjebi
cvladi danaxarji erTeulze
cvladi zednadebi xarjebis aTvisebis gadaxra
cvladi zednadebi xarjebis Rirebulebis gadaxra
cvlileba
cikluri cvalebadoba
wear out
variable costs
variable cost per unit
variable overhead efficiency variance
variable overhead value variance
change, modification
cyclical variation
266
i. WilaZe
-
Z
ZiriTadi danaxarjebi
ZiriTadi normativi
ZiriTadi faqtori
Zviri
prime costs
basic standard
principal factor
expensive, dear
w
wageba
warmoeba
warmoebis danaxarjebis kalkulaciis meTodebi
warsuli danaxarjebi
waugeblobis grafiki
waugeblobis wertili
waxalisebis sqema
winaswar dadgenili ganakveTi
wminda mimdinare Rirebuleba
wrfivi programireba
wuni
loss
production
product costing methods
historical costs
breakeven chart
Breakeven point
remuneration scheme
predetermined rate
net present value (NPV)
Linear Programming
flaw, defect
W
Warbi
Warbwarmoeba
prevail, surplus,
surplus production
x
xazinis marTva
xarisxi
xelmeored gadanawileba
xelfasi
treasury management
quality, degree
reapportionment
salary
j
jarima
fine, penalty
h
hejireba
horizontaluri
hedging
horizontal
i. WilaZe -
gamoyenebuli
267
literatura
1. mmarTvelobiTi aRricxva, saxelmZRvanelo, wigni F2, saerTaSoriso
praqtika. Targmani inglisuridan. Tb., 2008.
2. finansuri
informacia
menejerebisaTvis.
ACCA wigni
1.2
saxelmZRvanelo, saerTaSoriso praqtika, Targmani inglisuridan.
Tb., 2003
3. finansuri marTva da kontroli ACCA wigni 2.4. saxelmZRvanelo,
saerTaSoriso praqtika, Targmani inglisuridan. Tb., 2003
4. Caduneli o. _ mmarTvelobiTi aRricxva. Tb., 2005
5. miqaZe m. _ mmarTvelobiTi aRricxva. Tb., 2000
6. druri k. _ mmarTvelobiTi da sawarmoo aRricxva moskovi. 2002
(rusul enaze)
7. kukuSkina i. g. _ mmaTvelobiTi aRricxva. moskovi. 2004 (rusul
enaze)
8. kondratieva l. g. _ mmarTvelobiTi aRricxvis safuZvlebi. moskovi
2000 (rusul enaze)
9. osipenko o. p. _ mmarTvelobiTi aRricxva. moskovi 2002 (rusul
enaze)
268
i. WilaZe
-
gamomcemloba `meridiani~,
Tbilisi, al. yazbegis gamz., #47.
39-15-22
E-mail: info@meridianpub.com

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