The Basics of Business

revaz vaCnaZe, giorgi Turqia
biznesis safuZvlebi
FREE UNIVERSITY PRESS

Tavisufali universitetis gamomcemloba
revaz vaCnaZe, giorgi Turqia

biznesis safuZvlebi
saredaqcio jgufi
nikoloz abuaSvili
nino aladaSvili
giorgi bisieiSvili
akaki TavaZe
Teimuraz kuprava
zurab liluaSvili
marina qarCava
tristan jinWaraZe
gamocemis koordinatori
ana milaSvili
koreqtori
zaal CxeiZe
dizaini
viola tuRuSi
ISBN 978-9941-0-3721-4
Tavisufali universitetis gamomcemloba, 2011
winaTqma
wlebis ganmavlobaSi winamdebare wignis avtorebs mihyavdaT biznesis
sawyisi kursi ESM biznesis skolaSi. ESM-is Tavisufali universitetis
SemadgenlobaSi Sesvlis Semdeg kursi savaldebulo gaxda universitetis
yvela studentisaTvis da, bunebrivia, garkveuli cvlilebebi ganicada.
oriaTasian wlebSi dawerilma Cvenma saxelmZRvanelomac TandaTan aqtualoba dakarga da am garemoebebma axali wignis daweris gamowvevis winaSe
dagvayena.
es wigni misi winamorbedebisagan gansxvavebiT, ufro metadaa orientirebuli SemecnebiTi da praqtikuli sakiTxebis gaSuqebaze, vidre biznesis marTvis teqnikur detalebze. Cven gverdi avuareT tradiciebs da
mizanSewonilad ar CavTvaleT wigni gadagvetvirTa im sakiTxebiT, romlebic ixileba ekonomikis kursis farglebSi.
wignis teqstSi SeiZleba uzustobad an daudevrobad mogeCvenoT erTidaigive cnebis sxvadasxva terminis saSualebiT (magaliTad organizacia, biznesi, firma, kompania) gamoxatva. biznesis enaSi sinonimebi
xSiria da am SemTxvevaSi Cvenc ar gadavuxvieT miRebul praqtikas.
vinaidan globalur masStabSi biznesis ena inglisuria, Cven mizanSewonilad CavTvaleT teqstSi aratrivialuri terminebis inglisurenovani
eqvivalentebis moyvana, rac, imedia, Cvens mkiTxvels momavalSi gauadvilebs biznesis sferos inglisurenovan teqstebTan urTierTobas.
madlobas vuxdiT yvela Cvens kolegas Tavisufali universitetidan
im rCevebisTvis, romlebsac gvaZlevdnen wignze muSaobis dros.
bunebrivia, wignis yvela naklovanebaze pasuxismgeblobas Cven Tavze
viRebT.

revaz vaCnaZe
giorgi Turqia
Tavisufali universiteti,
Tbilisi, 2011 weli
sarCevi
Sesavali 7
Nnawili I. momxmareblis dakmayofileba
Tavi 1. Mmarketingi
1.1. `4P~ anu marketinguli kompleqsi

15
1.2. produqti 19
1.3. fasi
24
1.4. adgili 28
1.5. promouSeni 30
1.6. sadiskusio qeisi da davaleba
35
nawili II. aRricxva da finansebi
Tavi 2. Mfinansuri informacia
2.1. aRricxva da misi ZiriTadi principebi

2.2. sabalanso angariSgeba
2.3. mogeba-zaralis angariSgeba
2.4. fuladi saxsrebis moZraobis angariSgeba
2.5. kavSiri finansur angariSgebebs Soris
39
47
53
57
58
Tavi 3. Mfinansuri informaciis gamoyeneba
3.1. biujeti 67
3.2. menejeruli aRricxvis elementebi
70
3.3. finansuri analizi
78
nawili III. Bbiznesis organizeba
Tavi 4. Mmenejmenti
4.1. marTvis ierarqia
4.2. ras akeTebs menejeri?
4.3. marTvis procesi
99
101
104
4.4.
4.5.
4.6.
4.7.
4.8.
ufleba-movaleobebis ganawileba
110
organizaciuli struqtura
113
warmoeba 117
proeqtebis marTva
120
riskebi da maTi marTva
127
Tavi 5. Mbiznesis organizebis formebi

5.1. biznesis samarTlebrivi formebi
133
5.2. mcire biznesi
137
5.3. franCaizi 138
`pepelas~ qeisi
140
danarTi. i
B nformaciis mopoveba da analizis

instrumentebi
DD1. sainformacio sistema da informaciis mopoveba
145
DD2. informaciis analizis zogierTi instrumenti

DD2.1.
DD2.2.
DD2.3.
DD2.4.
DD2.5.
DD2.6.
SMART koncefcia
150
PEST analizi 151
SesaZleblobebis Sefaseba
153
monacemTa analizi
157
`72-is wesi~
159
informaciis wardgena (vizualizacia) 161
Sesavali
adamians sxvadasxva saWiroebani da survilebi gaaCnia, romelTa dasakmayofileblad igi sxvadasxvagvarad moqmedebs: svams wyals, miirTmevs
saWmels, imoseba tansacmliT, saubrobs mobiluriT, iRebs ganaTlebas da
a.S.
onkanSi wyals, sursaTs, sasadilosa Tu restoranSi sadils, ToneSi
Tu qarxanaSi gamomcxvar purs, tansacmelsa da fexsacmels, avtomobils,
binis, ofisis Senobisa Tu quCebis dasufTavebas, nayinsa Tu Sokolads,
Tmis gakreWvas, valutis gadaxurdavebas da a.S. gvTavazobs biznesi
produqtis saxiT.
produqti SeiZleba iyos rogorc saqoneli (magaliTad: boTlSi Camosxmuli wyali, puri, tansacmeli, fexsacmeli, avtomobili da a.S.), aseve momsaxureba (magaliTad: wylis miwodeba Tqvens saxlSi, sadili restoranSi,
TviTmfrinaviT mgzavroba da a.S.).
biznesis warmatebisaTvis unda moxdes momxmareblisTvis saWiro
produqtis miyidva iseT fasad, romelic misTvis momgebiani iqneba, anu
miRebuli Semosavali gadaaWarbebs xarjebs.
TiToeuli Tqvengani dakavSirebulia biznesTan. yvelani momxmareblebi xarT (magaliTad: yidulobT wyals, purs, bostneuls, eleqtroenergias, dadixarT restoranSi, kinoTeatrSi, saubrobT mobilurze, sargeb
lobT internetiT da sxva). garda amisa, zogierTma Tqvenganma SeiZleba
daiwyos sakuTari biznesi, sxvebi ki dasaqmdnen sxvadasxva organizaciaSi.
Cven vcxovrobT samyaroSi, romelSic gansxvavebuli biznes organizaciebi funqcionireben. magaliTad, arsebobs firmebi, romelTac saukunovani istoria aqvT. amave dros funqcionireben iseTebic, romlebic
sul ramdenime wlis win gamoCdnen bazarze da warmatebasac miaRwies.
magaliTisaTvis moviyvanoT livai strausi, romelmac pirvelma Seqmna
XIX saukunis bolos dResac esoden popularuli da Tanamedrove jinsebi;
fordi, romelmac amerikis mosaxleobis mniSvnelovani nawilisTvis avtomobili xelmisawvdomi gaxada; saparsi jileti, romelic XX saukunis
Sesavali
dasawyisidan mamakacTa umravlesobisTvis aucilebeli sagani gaxda; maik

rosofti da gugli, romlebic Tanamedrove samyaroSi informaciis
mopovebis saukeTeso saSualebebad iqcnen; feisbuki, romelic saxlidan
gausvlelad gaZlevs saSualebas iyo megobrebis wreSi da nebismier momentSi moinaxulo isini.
im produqtebidan, romlebsac dRes movixmarT, zogierTs didi xnis
istoria aqvs: magaliTad dazRveva, Tmis SeWra, ganaTleba, avtomobili,
saparsi da a.S.; zogierTi ki sul cota xnis win aris Seqmnili: skaipi, aifouni, eleqtronuli wignebi da a.S.
warsulSi rom vimogzauroT da moviSvelioT qarTuli mwerlobisa da
kinos personaJebi, davinaxavT, rom zogierTi maTgani biznesiT iyo dakavebuli sakuTari biznesi hqondaT iseT personaJebs, rogorebicaa magdana, vardo, xanuma. ra iyo TiToeulis biznesi? magdana dakavebuli iyo
saqonlis mawvnis warmoebiT da momsaxurebis gaweviT mawvnis mitaniT
momxmarebelTan; vardo da xanuma momsaxurebis sferoSi saqmianobdnen.
vardo verelebs Tavazobda recxvas da dauToebas saxlSi mitaniT; xanumas maWanklobiT ki bevri adamiani gabednierda?!
ra iyo samives warmatebis winapiroba? maT unda SeeqmnaT produqti,
romelic xalxs sWirdeboda da amasTanave iqneboda momgebiani. sanam daiw
yebdnen mawvnis warmoebas, recxvas, maWanklobas, ra qmedebebi unda gane
xorcielebinaT am qalbatonebs Tavisi biznesis warmatebisTvis?
gaerkviaT vin (ramdeni, sad, ra fasad) iqneboda maTi momxmarebeli;
produqtis Sesaqmnelad ra resursebi xalxi, nedleuli, inventari (saidan, ramdeni, ra fasad) dasWirdebodaT;
rogor miitandnen produqts momxmareblamde (ra saSualebiT, ra
droSi, ra fasad);
daeTvalaT mosalodneli xarjebi da Semosavlebi;
daegegmaT (droSi, TanxebSi) TavianTi saqmianoba.
magdanac, vardoc, xanumac gaucnobierebladac ki metnaklebi warma
tebiT arTmevdnen Tavs zemoTCamoTvlil amocanebs.
davbrundeT dRevandelobaSi da SevixedoT erT Tbilisur ojaxSi:
daTos bebia, Tamari, karg konditerad iTvleboda. axloblebSi gansakuTrebiT did mowonebas imsaxurebda misi namcxvrebi da tortebi. xSirad
axloblebi qalbaton Tamars sTxovdnen dabadebis dReebisa da wveulebis
Tvis gamocxobas, rasac Tamari yovelTvis dauzarelad akeTebda. naTesavis rCeviT, Semosavlis miRebis mizniT, Tamarma gadawyvita namcxvrebi
megobrebis garda SekveTebiTac daemzadebina.
bebiisaTvis biznesis dawyeba sakmaod martivi iyo: mas ar dasWirda
damatebiTi danadgaris Tu mowyobilobis Sesyidva; pirvelive klientebmac ar daayovnes, ZiriTadaT isini misi naTesav-megobrebis nacnobebi
Sesavali 9
iyvnen, romlebsac maTTan stumrobisas dagemovnebuli hqondaT qalbatoni Tamaris naxelavi.

Tamaris produqcia ori saxisaa tortebi da namcxvrebi. qalbatoni
Tamari sazogadoebisTvis kargad cnobili saxeobebis tortebs da namcxvrebs amzadebda. fasi martivi principiT daadgina, gaecno arsebul
fasebs da Tavis naxelavs igive fasebi daado. man CaTvala, rom Tanabari
fasis SemTxvevaSi mis produqcias gemos mxriv upiratesoba eqneboda da
momxmarebeli mas airCevda. garda amisa, qalbatoni Tamari Tvlida, rom
momxmareblis ndoba ojaxuri namcxvrisadmi ufro meti iyo.
drois gasvlasTan erTad qalbatoni Tamaris klientTa wrec izrdeboda da SekveTebic matulobda. Tamarma ori naTesavi gogonac CarTo
damxmareebad Tavis saqmeSi, saTanado anazRaurebiT. TamarisTvis wamowyebuli saqme sakmaod sarfiani aRmoCnda Semosavali sagrZnoblad aWarbebda xarjebs. Canawerebis rveulSi Tamari Tavis Semosavals da xarjebs
kvirebis mixedviT ase alagebda:
2-9 maisi
gaiyida 10 torti (1030)= 300 lari

15 langari namcxvari (1520)= 300 lari

sul 600 lari
gaweuli xarjebi:

fqvili 15 kg 12 lari

kvercxi 300 cali 30 lari

Saqari 15 kg 15 lari

karaqi 9 kg 27 lari

Sokoladi 500 g 5 lari

vanili 35 cali 3.5 lari

nigozi 4 kg 40 lari

marwyvi 10 kg 15 lari

qiSmiSi 1 kg 4 lari

kakao 1 kolofi 2 lari

Tafli 1 kg 9 lari

rZe 20 litri 22 lari

araJani 6 qila 7.8 lari

Sededebuli rZe 30 qila 45 lari

damxmareebis xelfasi (502) 100 lari

sul xarji 337.3 lari
mogeba 262.7 lari
10
Sesavali
sakmaod did xans bebia Tamaris biznesi Semosavals stabilurad

iZleoda. Tumca, droTa ganmavlobaSi Tamari problemebs waawyda: gaezarda xarjebi, Sesabamisad is iZulebuli iyo fasic gaezarda. Tu adre man
fasi martivad daadgina, vinaidan garSemo yvela daaxloebiT erTsa da
imave fasad yidda, axla aRmoCnda, rom rogorc namcxvrebi, aseve maTi
fasebi sakmaod gansxvavebuli gaxda. am garemoebam Tamari sagonebelSi
Caagdo ra fasi daedo Tavisi produqciisTvis? man Seqmnil situaciaSi
aseTi gamosavali amjobina fasebi gazarda xarjebis zrdis proporciulad. Tumca, rogorc aRmoCnda, Tamaris mier gayiduli tortebisa da
nam
cxvrebis raodenobam kleba iwyo, rac TavisTavad iwvevda Semosavlis
Semcirebas.
Tamari sabolood daibna; miuxedavad imisa, rom misi namcxvrebi kvla
vac gemrieli da maRali xarisxis iyo, misda gasakvirvad momxmareblis raodenoba klebulobda.
Tamaris SviliSvilma roca dainaxa, rom bebiis biznesi sirTuleebs
ganicdida, gadawyvita, gamoeyenebina biznesis skolaSi miRebuli codna
da emkurnala bebiis biznesisTvis.
SviliSvilma bebiis biznesi gaanaliza da Sedegad Semdeg sakiTxebze
dafiqreba urCia:
ganvsazRvroT, vin iqneba Cveni momxmarebeli;
romeli namcxvrebi gamovacxoT;
ra fasi davadoT;
rogor mivitanoT namcxvari momxmareblamde;
rogor movandomoT momxmarebels Cveni namcxvari;
rogor aRvricxoT xarjebi;
rogor ganvaviTaroT biznesi.
am kiTxvebze pasuxis gacema moTxovs codnas menejmentSi, marketingSi,
aRricxvasa da finansebSi.
ratom iwyeben adamianebi bizness? am kiTxvaze uamravi pasuxi arsebobs.
erT-erTi mTgani SeiZleba amoikiTxoT kompania jiletis damfuZneblis
king kemp jiletis istoriaSi:
king kemp jilets (King Camp Gillette), romelic 1855 wels daibada, gamogonebis niWi memkvidreobiT gadaeca. mamamisi xelmarjve ostati iyo da
amasTan sapatento saqmianobis rwmunebulad muSaobda. deda, SeiZleba
iTqvas, aseve gamomgonebeli gaxldaT, radgan kulinariis dargSi masac
hqonda miRwevebi. misi kulinaruli wigni 1887 wels gamovida da SemdgomSic ramdenimejer gamoica. jileti ixsenebda, rom dedamisi igonebda
axal receptebs, xolo Semdeg awyobda sazogadoebrivi azris gamokiTxvas
axali recepti Sesuliyo Tu ara kulinarul wignSi.
Sesavali 11
17 wlis asakSi king jiletma komivoiaJerad daiwyo muSaoba, Tumca amave dros
igi gamogonebis unars iyenebda da ormoci wlis asakisaTvis oTxi patenti hqonda
miRebuli. marTalia, maTgan sargebeli ar
hqonia, Tumca amas did mniSvnelobas arc
aniWebda.
erTxelac, uiliam peinterma, romelic
boTlebisTvis metalis erTjeradi sacobis
Semqmneli da kingis uSualo xelmZRvaneli
iyo, daafasa misi komerciuli unarebi da
mixvda mis swrafvas gamogonebebisken, jilets urCia: gamogoneba mogebis momtani
unda iyos! Tu gsurs rom is, rasac Sen
qmni, myidvelisTvis saintereso aRmoCndes,
moifiqre raime erTjeradi. Tu gamogoneba warmatebuli iqneba, momxmarebels igi
kidev da kidev dasWirdeba da Sen amiT didad ixeireb. xom ar gecada
gamogegonebina Cemi sacobis msgavsi ram, romelsac gamoyenebis Semdeg
gadaagdeben? myidveli mova axali sacobis sayidlad da yoveli sacobis
gayidva gagamdidrebs. Tan peinterma daamata: naklebad savaraudoa, rom
Sen erTjeradi sacobis msgavsi ram gamoigono, magram amis Sesaxeb fiqri
ar gawyenda~.
jilets, Tavis saqmianobidan gamomdinare, xSirad uxdeboda matareb
liT mgzavroba da mgzavrobisas mowesrigeba, wveris gaparsva, es ki kanis
dazianebis riskTan iyo dakavSirebuli. matarebelSi jayjayisas samarTeblis xmareba saxifaTo iyo. ar iyo gamoricxuli, rom basri samarTebliT
adamians uneblied Wriloba mieRo. amasTanave, saparsis dablagvebis SemTxvevaSi saWiro iyo misi dalaqisaTvis an mlesavisaTvis mitana, rac damatebiT problemebs qmnida. SemdgomSi jileti ixsenebda: uceb davfiqrdi,
rom saparsis konstruqcia ramodenime aswleulia ar SeucvliaT. Tu SevZlebdi gamekeTebina saparsis iseTi iafi pirebi, rom isini ki ar gaelesaT,
aramed SeecvalaT xolme axliT, Sedegs mivaRwevdi.~
amgvarad, jiletma gadawyvita iseTi saparsi Seeqmna, romelic advilad
gamosayenebeli da mosaxerxebeli iqneboda. inJiner uiliam nikersonTan
erTad igi saparsis Seqmnaze rva wlis ganmavlobaSi muSaobda. 1901 wels
maT erToblivi kompania (Gillette Razor Company) daaarses, 1904 wels ki king
kemp jiletma Tavis gamogonebaze patenti miiRo. Zalian male sazogadoebam ara marto saparsi gaicno, aramed misi Semqmnelic, romlis portreti
misive gamogonebis SesafuT qaRaldze ibeWdeboda.
12
Sesavali
1903 wels daiwyo seriuli warmoeba, im wels kompaniam SeZlo gaeyida

51 saparsi mowyobiloba da 168 saparsi piri. nel-nela momxmareblebma
daiwyes gamoxmaureba da presaSic gaCnda dadebiTi Sefasebebi. 1904 wels
kompaniam ukve gayida 91 aTasi saparsi mowyobiloba da 123 aTasi saparsi
piri.
ase gaCda saparsi mowyobiloba jileti.
nawili
momxmareblis
dakmayofileba
gavixsenoT, ra kiTxvebi dasva daTom bebiis

biznesTan dakavSirebiT:
ganvsazRvroT, vin iqneba Cveni momxmarebeli;
romeli namcxvrebi gamovacxoT;
ra fasi davadoT;
rogor mivitanoT namcxvari momxmareblamde;
rogor movandomoT momxmarebels Cveni
namcxvari;
rogor aRvricxoT xarjebi;
rogor ganvaviTaroT biznesi.
pirvel xuT sakiTxze am nawilSi gveqneba saubari.
Tavi
marketingi
1.1 `4P~ anu marketinguli kompleqsi

M ityva marketingi sabazro saqmianobas niSnavs da bunebrivia, rom adas
mianebma marketinguli saqmianoba biznesis gaCenasTan erTad daiwyes. adamianebi qmnidnen produqts, adebdnen fass, irCevdnen gasayid adgils da
cdilobdnen momxmareblis yuradRebis mipyrobas.
rogor irCeven momxmareblebi produqts?
Tikos 1 seqtembers 17 weli usruldeba. Ggadawyvita, Sin moewvia megob
rebi da tkbili sufriT gamaspinZleboda maT. Tikos unda, namcxvrebi da
torti Tan lamazad iyos gaformebuli da Tan gemrielic. mas ramdenime
alternativa aqvs:
a) korpusis kuTxeSi JuJuna deidas maRaziaSi iyideba iafi namcxvrebi,
magram Tikos maTi arc gemo moswons da arc Sesaxedaoba;
b) SeukveTos internetiT `namcxvari.jize~. es namcxvrebi Tikos
megobarTan aqvs gasinjuli da Zalian moewona. amasTan `namcxvari.ji~
uzrunvelyofs produqtis saxlSi mitanas. Mmagram fasebi cota maRalia.
Gg) megobarma bebia Tamaris namcxvrebi urCia da erTerT wveulebaze
gadaRebuli suraTebic gadaugzavna. Tikos moewona fotoebi da maSinve
daureka qalbaton Tamars. rogorc gairkva, Tikos orjer mouwevda misvla, pirvelad SesakveTad da Tanxis gadasaxdelad, meored namcxvrebis
wamosaRebad. aRsaniSnavia, rom `namcxvari.jis~ da bebia Tamaris namcxvari
daaxloebiT erTidaigive fasi Rirda.
romel namcxvars iyidda Tiko? razea damokidebuli misi arCevani?
M omxmareblis gadawyvetilebaze gavlenas axdens produqtiT miRebuli
m
sargebeli. magaliTad, giorgis universitetis kafeteriaSi dasanayreblad
SeuZlia an oTx larad iyidos Saurma, an igive fasad maRalxarisxiani
belgiuri Sokoladis patara fila. Ggiorgis sxva arCevani ara aqvs: uaxloesi maRazia Sorsaa da leqcia TxuTmet wuTSi iwyeba. kaloriulobiT
es ori produqti TiTqmis Tanabaria. Ggiorgim airCia Saurma, radganac man
16
nNawili I. momxmareblis dakmayofileba
CaTvala, rom oTx larad Saurma ufro kargad daanayrebda, vidre Sokoladis fila.
magram gana mxolod miRebuli sargebeli gansazRvravs momxmareblis
arCevans?
diliT adre universtetisken mimaval giorgis `promo gogonam~ xelSi SeaCeCa flaeri. BflaerSi miTiTebuli piceria momxmarebels xuT larad
sTavazobda cxel picas adgilze mitaniT. Sesvenebaze giorgi dafiqrda,
ra jobda Saurma oTx larad, Tu pica xuTad. miuxedavad imisa, rom
Saurmaca da picac erTnairad daanayrebda mas, anu erTi da igive sargebels moutanda, giorgim mainc Saurma airCia. ratom? imitom, rom Saurmis SemTxvevaSi igive sargebels ufro naklebi xarjiT miiRebda.
am magaliTidan Cans, rom momxmareblis gadawyvetileba damokidebulia ara mxolod miRebul sargebelze, aramed sargebelisa da xarjis
fardobazec, rasac marketingSi momxmareblisTvis miwodebul faseulobas eZaxian. Mmomxmarebeli yovelTvis irCevs iseT alternativas, romlis
faseulobac misTvis ufro maRalia.
marketingis umniSvnelovanesi amocana momxmareblebis mozidva da
SenarCunebaa maTTvis saWiro produqtebis SeTavazebiT. am miznis misaR
wevad unda SeviswavloT ra surs momxmarebels, SevimuSavoT, romeli
saqoneli da rogori tipis momsaxureba iqneba maTTvis ufro sasurveli
da xelsayreli, ramdeni unda Rirdes produqti. amasTan erTad aucilebelia gayidvebis da promouSenis (stimulirebis) meTodebis gamoyenebac.
Mkompaniis warmatebisaTvis mniSvnelovania marketinguli moRvaweobis
saerTo gegmis marketinguli strategiis SemuSaveba, rac gulisxmobs
kompaniis SesaZleblobebis Seswavlas da resursebis sworad ganawilebas
am SesaZleblobaTa maqsimalurad gamosayeneblad, aseve kompaniis saqmianobis Sedegebis prognozirebas.
Mimisda mixedviT, Tu romel momxmarebelze varT orientirebuli,
marketingis Seswavlis ZiriTadi sagani bazari SeiZleba davyoT or
nawilad: pirveli samomxmareblo (sacalo) (Retail) bazari, igi Sedgeba
im momxmareblebisagan, romlebic yiduloben produqts piradi moxmarebisaTvis, magaliTad Saqars, da meore institucionaluri (sabiTumo)
(Wholesale) bazari, romelic, Tavis mxriv, SeiZleba kidev or ZiriTad qvejgufad davyoT: samrewvelo-sawarmoo bazari (kompaniebi, romlebic yiduloben produqts sakuTari saqonlisa da momsaxurebis warmoebisaTvis,
magaliTad, rodesac sakonditro yidulobs Saqars produqciis sawarmoeblad) da gadamyidvelTa bazari (sabiTumo da sacalo movaWreebi, magaliTad, rodesac supermarketi yidulobs Saqars Semdgomi gadayidvisTvis).
bazris amdagvari dayofa ganpirobebulia imiT, rom xsenebuli bazrebi
saWiroeben gansxvavebul midgomebs, roca saqme produqtis SefuTvas, Se-
Tavi 1. marketingi 17
Tavazebas, reklamas, fasdaklebebs, gadaxdis pirobebs da sxva amdagvar

sakiTxebs exeba.
radganac biznesi orientirebulia momxmarebelTa konkretuli mo
Txov
ni
lebebis dakmayofilebaze, igi cdilobs gaiadvilos amocana, amitomac samomxmareblo Tu institucionaluri bazrebis dayofa xdeba segmentebad adamianTa an organizaciaTa jgufebad, romlebic daaxloebiT
erTnairad reagireben marketingul qmedebebze. bazris segmentebad dayofas sxvadasxva principiT axdenen, magaliTad: demografiuli, geografiuli, qceviTi.
segmentebad dayofis demografiuli principi gulisxmobs iseTi faqtorebis gaTvaliswinebas, rogoricaa sqesi, asaki, Semosavlebi, profesia,
ganaTleba da sxva.
potenciur myidvelebs sxvadasxva adgilebSi (qveynebSi, qalaqebSi, ubnebSi) xSirad gansakuTrebuli moTxovnilebi da gemovneba aqvT. es mniSvnelovan rols TamaSobs geografiuli segmentaciisas.
Tu momxmarebelTa kategoriebad dayofa xdeba maTi tipebis (biznesmenebi, turistebi, moswavleebi da a.S.), moxmarebis moculobisa da sixSiris mixedviT, aseve imis mixedviT, Tu rogori reaqcia aqvT maT saqonlis an momsaxurebis ama Tu im maxasiaTebelze da sxva, maSin saqme gvaqvs
qceviT segmentaciasTan.
segmentacia gvexmareba naTeli suraTi SeviqmnaT imaze, rogori iqneba
Cveni momxmarebeli da visze gavakeToT orientacia. magaliTad, warmoudgenelia, rom erTnairi warmatebiT funqcionirebdes ZviradRirebuli
sportuli avtomobilebis gayidvebis biznesi monakoSi da saqarTveloSi, anda erTnairi asortimenti Hhqondes modur maRazias londonsa da
TeiranSi. B
resursebis racionalurad gamoyenebis mizniT, aucilebelia, yura
d
Rebis gavamaxvileba miznobriv bazarze (Target Market) momxmareblebis
konkretul jgufze, romelzec orientirebuli iqneba kompania Tavisi saqonlisa Tu momsaxurebis gayidvisas. rodesac biznesi (kompania)
garkveuli segmentis farglebSi fokusirebas axdens momxmarebelTa ufro
viwro jgufze (magaliTad, rodesac Ypuris qarxana acxobs purs diabetiT
daavadebulTaTvis), maSin is muSaobs niSis bazarze (Niche Market).
zogadad, biznesSi warmatebis universaluri formula ar arsebobs,
warumateblobis Sansi matulobs, Tu vecdebiT SevqmnaT iseTi produqti,
romelic yvelasaTvis mosawoni iqneba. Aase rom, unda vicodeT, ra segmentze an niSazea gaTvlili konkretuli produqti.
Kkompaniebi produqts xSirad sxvadasxva mimzidvel maxasiaTeblebs ama
teben da ase cdiloben gayidvebis gazrdas. magaliTad:
18
tualetis sapnis mwarmoebel firmas SeuZlia ufro mimzidveli ga

xados produqti, Tu mas momxmarebels Txevadi saxiTac SesTavazebs;
sakonditro firmas SeuZlia, bavSvebs tkbileuli saxaliso formiTac SesTavazos (cifrebis, asoebis, cxovelebis da sxv.);
farmacevtuli kompaniebi erTsadaimave preparats SeiZleba uSvebdnen abebis, ampulebis, aerozolis saxiT;
picis an xinklis mitana gamoZaxebiT;
sxvadasxva samedicno gamokvlevis binaze CatarebiT;
produqtis drouli miwodebiT (magaliTad, swrafi kvebis obieqti).
24 saaTis ganmavlobaSi momuSave afTiaqebi, benzogasamarTi sadgurebi, marketebi;
sayofacxovrebo teqnikis gamyidveli kompaniebi momxmarebels sTa
vazoben teqnikis damontaJebas da sagarantio momsaxurebas da a.S.
rodesac kompania iRebs gadawyvetilebas, rogor daakmayofilos momxmareblebi, marketingis menejerebi ayalibeben marketingul kompleqss
(Marketing Mix). igi Sedgeba ramdenime elementisgan: produqti (saqoneli,
idea an momsaxureba) (Product), fasi (Price), adgili anu distribucia (Place)
da promouSeni (Promotion). marketingis menejerebi am komponentebisagan
qmnian Tavisebur `narevs~ (Mix), romelic cnobilia `4P~-s saxeliT.
produqti: momsaxurebisa da saqonlis kombinacia, romelsac kompania sTavazobs miznobriv jgufs;
fasi: Tanxis odenoba, romelic momxmarebelma unda gadaixados
produqtSi;
adgili anu distribucia: kompaniis qmedebebi, romlebic mimarTu
lia imaze, rom produqti xelmisawvdomi gaxados momxmareblisTvis;
promouSeni: qmedebebi, romlebic mimarTulia momxmarebelTan komunikaciaze.
marketinguli kompleqsis TiToeul komponents ganixilaven rogorc
kompaniis marketinguli saqmianobis ZiriTad elements.
marketinguli
kompleqsi
produqti
fasi
miznobrivi
bazari
adgili
promouSeni
nax. 1.1. marketinguli kompleqsis elementebi
sadiskusio kiTxva
davaleba: moaxdineT bazris segmentacia da gamoyaviT miznobrivi bazari bebia Tamaris biznesisTvis.
davaleba: ra mimzidveli maxasiaTeblebis damatebas urCevT bebia Ta
mars Tavisi produqtebisTvis?
1.2. produqti
iseve, rogorc bazars, produqtsac momxmarebelTa tipebis mixedviT
yofen samomxmareblo da institucionalur produqtebad. samomxmareblo
produqti gamiznulia individualuri moxmarebisaTvis, xolo institucionaluri saqonlisa da momsaxurebis mwarmoeblebisaTvis.
momxmarebeli sxvadasxvagvarad udgeba samomxmareblo produqtis
SeZenis process:
aris produqtebi, romlebsac momxmarebeli yidulobs xSirad da didi
fiqris gareSe. Cveulebriv, es produqti iafia. am dros momxmareblebi
kargad icnoben produqts. aseT saqonelsa da momsaxurebas SeiZleba mivakuTvnoT kbilis pasta, gamagrilebeli sasmelebi, kvebis produqtTa umravlesoba, tansacmlis wmenda, fotosuraTebis dabeWdva, satransporto
saSualebebiT sargebloba, qseroaslebis damzadeba da a.S.
garkveuli produqtebis SeZenas momxmarebeli ekideba SedarebiT didi
gansjiTa da dafiqrebiT. es aris sakmaod mniSvnelovani momsaxureba da
saqoneli, romelsac adamianebi yoveldRiurad ar yiduloben da amitom
yidvis Sesaxeb gadawyvetilebas arc Tu ise swrafad iReben. am kategoriis
produqts SeiZleba mivakuTvnoT televizori, avtomobili, aveji, bina,
umaRlesi ganaTlebis miReba, sarecxi manqana, saqorwilo kaba da a.S.
aseTi tipis produqtis Sesyidva momxmareblebis mxridan moiTxovs met
dakvirvebas, raTa maT ipovon gansxavaveba fasebsa, samomxmareblo maxasiaTeblebsa, produqtis xarisxsa Tu firmis reputacias Soris.
arsebobs produqtebi, romlis SeZenas momxmarebeli gansakuTrebiT
eswrafvis da mzad aris damatebiTi ZalisxmevisTvisac, miuxedavad misi
adgilmdebareobisa da analogiur produqtTan SedarebiTi siZvirisa.
magaliTad, rodesac Tqven upiratesobas aniWebT `likans~, òniaSvilis~
xaWapurs, `polos~ warmoebul tansacmels, àudis~ markis avtomobils,
dadixarT mxolod erT konkretul stomatologTan da ase Semdeg.
Tavis mxriv, institucionaluri produqtic SeiZleba davajgufoT
imis mixedviT, Tu ra periodis manZilze unda gamoiyenos igi kompaniam
Tavis saqmianobaSi. iseT saqonlad da momsaxurebad, romelic kompaniaSi
gamoiyeneba maTi SeZenis momentidan erT wlamde periodis ganmavlobaSi
20
(magaliTad, nedleuli, damxmare masalebi, makompleqtebeli nakeTobebi

da sxva msgavsi produqti) da produqtebad, romelic SeZenis Semdeg kompaniebis mier xangrZlivi periodis manZilze gamoiyeneba (magaliTad dana
dgarebi, saofise aveji da sxva).
sanam produqtis SeZenis Sesaxeb gadawyvetilebas miiReben, kompaniebi ecnobian sxvadasxva alternatiul variants. am variantebis Sefaseba
xdeba menejerebisa da teqnikuri personalis mier, romlebic swavloben
produqtis samomxmareblo parametrebs, teqnikur maxasiaTeblebsa da
fasebs. zogadad iseTi produqtebis SeZenasTan dakavSirebiT, romelic
drois xanmokle periodSi unda gamoiyenon, magaliTad, kartriji, kompaniebi ufro male iReben gadawyvetilebas, vidre, davuSvaT, rTuli teqnikuri danadgarebis SeZenisas.
`koka-kola~, holivudi, franguli sunamo, `roleqsi~, malamo `kolxu
ri~, kaxuri Rvino, `beqhemi~, germanuli avtomobili, `dolCe da gabana~,
`manCester iunaitedi~, `borjom~i. ra saerTo aqvT maT? Yyvela zemoTCamoTvlili brendia.
dRevandel msoflioSi brendad bevri ram aRiqmeba: adamianebi (magali
Tad, maikl jeksoni), kompaniebi (magaliTad, maikrosofti), produqtebi
(magaliTad, mersedesi), geografiuli adgilebi (magaliTad, alpebi), arqi
teqturuli Zeglebi (magaliTad, eifelis koSki), personaJebi (magaliTad,
beTmeni), qveyanac ki SeiZleba moiazrebodes, rogorc brendi (magaliTad,
axali zelandia ragbSi). adamianebis mier sxvadasxa sagnis, adgilisa da
pirovnebis brendad aRqmas bevrma ramem SeiZleba Seuwyos xeli: warsulma,
mimdinare warmatebebma, aRqmis emociurma mxarem. BadamianebisTvis esa Tu
is brendi SeiZleba iyos rogorc dadebiTi, aseve uaryofiTi impulsebis
momcemi. magaliTad, ben ladeni Tu zogierTisTvis gmirad aRiqmeboda, bevrisTvis borotebis simbolo iyo, sigaretis brendebic rogorc
dadebiT, aseve uaryofiT emociemebs aRZravs da a.S. Bbrendis cnobadoba
SeiZleba iyos msoflio masStabis da SeiZleba Semoifarglos ubniTac ki
(magaliTad `koka-kola~ msoflio brendia, malamo `kolxuri~ qveynis
masStabis brendi, òniaSvilis~ xaWapuri qalaqis masStabis brendi, `kutuzovis~ mzesumzira ubnis masStabis brendi).
kompaniisaTvis brendi simbolo, niSani, termini, naxati, saxelwodeba
an maTi kombinaciac SeiZleba iyos, romlebsac kompania iyenebs produqtis
identobis aRsaniSnad da sxva kompaniebis mier warmoebuli analogiuri
produqtisagan gansasxvaveblad. K momxmareblebis mier kompaniis brendis
dadebiTad aRqma gayidvebis erTerTi winapirobaa. kompaniebis mxridan
brendis Seqmnas didi Zalisxmeva sWirdeba. M kompaniebma rom daicvan sakuTari brendi sxvis mier gamoyenebisagan, aregistrireben mas, rogorc
savaWro niSans (savaWro marka) (Trademark). igi kanoniT daculia da mflo-
bels misi gamoyenebis eqskluziur uflebas aniWebs. miuxedavaT imisa, rom

savaWro marka kanoniT daculia, xSiria misi gayalbebis SemTxvevebic.
MTu davubrundebiT marketingis umniSvnelovanes amocanas axali mom
xmareblebis mozidvas da Zveli momxmareblebis SenarCunebas, dagveTanxmebiT, rom brendis Seqmna marketingis erTerTi mTavari amocanaa.
sadiskusio kiTxva
imsjeleT bebia Tamaris biznesisTvis brendis, savaWro markis Seqmnis
mizanSewonilobaze.
SefuTva da etiketi
A efuTvas kompaniebi yuradRebas unda aqcevdnen, vinaidan igi mniSS
vnelovania momxmareblis mier yidvis gadawyvetilebis miRebisas.
Pproduqtis saTanadod SefuTva ara marto icavs mas dazianebisa da gafuWebisagan, aramed xazs usvams mis upiratesobas Tavisi formiT, SemadgenilobiTa da dizainiT. SefuTva aadvilebs saqonlis ganTavsebasa da
mis demonstrirebas, iqcevs myidvelTa yuradRebas. racionaluri SefuTva amcirebs danaxarjebs da mwarmoebels realur upiratesobas aniWebs
konkurentebTan SedarebiT.
SefuTva informaciis miwodebis saSualebasac warmoadgens. Kkompaniebi SefuTvisas gansazRvruli feris gamoyenebiT cdiloben momxmarebels miscen saSualeba, warmodgena Seiqmnas saqonlze, manam is etiketze
arsebul informacias gaecnoba. magaliTad, saReWi rezinis SeZenisas
myidveli
sTvis wiTeli feri SeiZleba asocirdebodes JolosTan an marwyvTan, yviTeli feri limonsa Tu bananTan da a.S.
Eetiketi (Label) SefuTvis Semadgenel nawils warmoadgens. is gvexmareba savaWro niSnebis amocnobaSi. etiketi iZleva informacias saqonlis
xarisxis, ingredientebis, moxmarebis wesebis, gamoyenebis xangrZlivobis
Sesaxeb da a.S.
sxvadasxva qveyanaSi sakvebis, medikamentebis, kosmetikuri nawarmisa
da mravali sxva produqtis markireba regulirdeba am qveyanaSi moqmedi
kanonebis meSveobiT. magaliTad, sasmels ar SeiZleba hqondes xilis wvenis etiketi, Tu is ar Seicavs mocemuli xilis naturaluri komponentebis
dadgenil minimums. arsebobs agreTve swori SefuTvisa da markirebis
kanonebic, romlis mixedviTac yovel etiketze unda daiweros saqonlis
dasaxeleba, mwarmoeblis saxeli da misamarTi, aseve zustad unda iyos
miTiTebuli produqciis sufTa wona da a.S.
sakmaod xSirad momxmarebels sTavazoben SefuTul, magram aramarkirebul saqonels, romelsac mxolod produqciis saxeli aweria. is analo-
22
giur markirebul saqonelTan SedarebiT iafia. aseTma saqonelma bazarze Tavisi adgili ipova, Tumca bolo wlebSi misi gayidvebis moculoba
mcirdeba momxmareblis mxridan aramarkirebuli saqonlisadmi uaryofiTi
damokidebulebis gamo.
sadiskusio kiTxva
Rirs Tu ara mieniWos mniSvneloba bebia Tamaris produqciis SefuT
vasa da etikets? pasuxi daasabuTeT.
produqtis sasicocxlo cikli

produqts gaaCnia sasicocxlo cikli (Product Life Cycle). produqtisTvis sasicocxlo ciklis stadiis dadgenas gansakuTrebuli mniSvneloba
eniWeba marketinguli saqmianobisas.
produqtebis sasicocxlo ciklis xangrZlivoba araerTgvarovania.
zogierTi produqti Zalze `sicocxlisunariania~ da maTi sasicocxlo
ciklis xangrZlivoba Seadgens 100, 1000 da met wels, xolo zogierTis
ramdenime wels, sezons an drois ufro xanmokle periods. magaliTad,
xorblisa da aguris warmoeba Cvens welTaRricxvamde daiwyo da igi dResac grZledeba. maTgan gansxvavebiT, konkretuli informaciis, rogorc
produqtis, sasicocxlo ciklis xangrZlivoba mxolod ramdenime dRiT
an saaTiT ganisazRvreba.
rogorc wesi, produqtis sasicocxlo cikli Sedgeba oTxi stadiisagan da ganisazRvreba produqtis realizaciis moculobisa (gayidvebis)
(Sales) da mogebis (Profits) cvlilebiT drois garkveul periodSi. es stadiebia: danergva, zrda, simwife da dacema (ix. nax. 1.2).
fuli
Mobile
phones with
music
capaballity
Digital music
player
CD players
Cassette
players
gayidvebi
mogeba
nax. 1.3. produqtis sasicocxlo cikli
dro
TiToeul stadiaze aucilebelia kompaniam gamoiyenos Sesabamisi marketinguli strategia. nebismieri am strategiis xangrZlivoba damokidebulia momxmareblis moTxovnilebebze, bazris koniunqturaze, produqtis
xasiaTsa da Tvisebebze, mwarmoeblis marketingul strategiasa da sxva
faqtorebze.
danergva (Introduction) produqtis sasicocxlo ciklis pirveli stadiaa, rodesac mwarmoebeli cdilobs Seqmnas moTxovna produqtze.
Cveulebriv, es etapi moiTxovs produqtis promouSenis farTo kampa
ni
as. da
nergvis stadiaze saWiroa msxvili investiciebi, raTa daifaros
produqtis gamokvlevisa da daproeqtebis xarjebi, Camoyalibdes produqciis ganawilebisa da gasaRebis arxebi, momxmarebels jer gaacnon, Semdeg
ki daarwmunon mocemuli produqtis upiratesobaSi.
zrda (Growth) am stadiaze xdeba bazris mier produqtis aRiareba,
gayidvebis dawyeba da mogebis miReba. zrdis stadiaSi konkurencia mZafrdeba da iwyeba brZola bazris wilisaTvis. mwarmoebeli iZulebulia,
kvlavindeburad gaiRos didi danaxarjebi promouSenisTvis. bazarze xdeba fasebis stabilizacia, gayidvebis moculoba izrdeba, xolo produqciis erTeulis TviTRirebuleba mcirdeba. stabiluri fasebi da xarjebis
Semcireba iwvevs mogebis zrdas.
simwife (Maturity) am stadiaze gayidvebis moculoba ganagrZobs zrdas
da mogvianebiT nel-nela iwyebs Semcirebas. Cveulebriv, simwifis stadia
produqtis sasicocxlo ciklis erT-erTi yvelaze xangrZlivi periodia.
mogebas, romelic produqts moaqvs simwifis stadiaSi, kompaniebi iyeneben sxva axali nawarmis Sesaqmnelad, amitom isini yovel Rones xmaroben
imisaTvis, rom simwifis stadiaSi myofi produqti rac SeiZleba didi
xnis ganmavlobaSi iyos konkurentunariani. es SesaZlebelia arsebuli
produqtisTvis umniSvnelo detalebis damatebiTa da srulyofiT, ris
Sedegadac produqti momxmareblisaTvis ufro mimzidveli xdeba.
dacema (Decline) gayidvis moculobisa da mogebis mkveTri Semcirebis
periodia. Ees SeiZleba sxvadasxva mizezma gamoiwvios: icvleba momxmarebelTa moTxovnilebebi, demografiuli situacia, ixveweba da iqmneba axali teqnologiebi. aseT viTarebaSi kompaniebi irCeven romelimes qvemodCamoTvlili variantebidan:
datovon produqtis warmoeba ucvlelad;
Secvalon marketinguli strategia;
moxsnan produqti warmoebidan da daiwyon axali produqtis gamoSveba.
am stadiaze SesaZlebelia sxva gadawyvetilebebis miRebac: datovo
bazari an daelodo, rodis datoveben mas konkurentebi da amis xarjze
mniSvnelovnad gazardo gayidvaTa moculoba; moaxdino resursebisa da
24
Zalisxmevis koncentracia yvelaze tevad bazrebze an mkveTrad Seamciro

marketinguli danaxarjebi, ramac, SesaZloa, mogebis zrda gamoiwvios.
sadiskusio kiTxva
albaT gaxsovT, bebia Tamaris SviliSvili daTo biznesis skolaSi
swavlobda, sadac gaecno produqtis sasicocxlo ciklis stadiebs.
rogor fiqrobT, gamoadgeba Tu ara es codna daTos bebiis biznesis
Tvis rekomendaciebis SemuSavebaSi? pasuxi daasabuTeT.
1.3. fasi
fasebis politikas umniSvnelovanesi adgili ukavia kompaniis marketin
gul saqmianobaSi. mis sworad warmarTvas nebismieri kompaniisTvis sasicocxlo mniSvneloba aqvs. fasi gansazRvravs kompanis finansur mdgo
mareobas, konkurentul poziciasa da myidvelebTan damokidebulebas.
Ffaswarmoqmna (Pricing) rTuli amocanaa, xolo riski maRalia. rogor
unda dadgindes optimaluri fasebi?
fasebis politikis SemuSavebisas kompaniis menejerebi Semdeg ZiriTad sakiTxebs wyveten:
produqtis Tavdapirveli fasis gansazRvra;
fasebis adaptireba drosa da sivrceSi, raTa isini Seesabamebodnen
bazris sxva moTxovnebs;
rogori reagireba unda moxdes konkurentebis mier fasebis cvlilebisas.
gadawyvetilebis miReba produqtze fasis dadebis Sesaxeb aucilebeli
xdeba maSin, rodesac an axal produqts vnergavT bazarze, an vanawilebT
arsebul produqts axali arxebiT, an axali bazris aTvisebas vcdilobT.
produqtze fasis dadgenis procesi moicavs Semdeg etapebs:
faswarmoqmnis miznis dasaxva;
savaraudo gayidvebis gansazRvra;
danaxarjebis Sefaseba;
konkurentebis produqtis xarisxisa da fasis analizi;
faswarmoqmnis meTodis SerCeva;
saboloo fasis SerCeva.
faswarmoqmnis miznebi
fasebis formirebisas, aucilebelia, kompanias gaaCndes konkretuli, calsaxa da miRwevadi miznebi, anu kompaniis xelmZRvanelobam unda
icodes, Tu risi miRweva surs, rodesac yidis mocemul saqonels an mom-
saxurebas. yvelaze metad gavrcelebuli miznebia mogebis an gayidvebis

moculobis maqsimizacia; kompaniis xelmZRvaneloba unda cdilobdes
iseTi fasi daados produqts, romelic dafaravs mis warmoebasTan, ganawilebasa da gayidvasTan dakavSirebul xarjebs da maqsimalur mogebas
moutans kompanias.
produqtis warmoeba dakavSirebulia sxvadasxva danaxarjebTan. kompaniis saqmianobidan gamomdinare xarjebi SeiZleba sxvadasxvagvari iyos:
warmoebaSi dasaqmebuli muSaxelis xelfasi, nedleulisa da masalebis
SeZenaze gaweuli xarjebi, warmoebis procesSi gamoyenebul energoresursebze (eleqtroenergia, saTbobi, sawvavi da sxva) gaweuli xarjebi,
saijaro xarji, bankis sesxis gadaxdasTan dakavSirebuli xarji, admini
straciis xelfasi, dazRvevis xarji, produqtis realizaciasTan dakavSirebuli xarjebi da sxva. kompaniis mier produqtis warmoebasa da mis
realizaciaze gaweuli yvela danaxarjis SekrebiT miviRebT kompaniis
saerTo danaxarjebs (Total Costs). saerTo danaxarjebisa da warmoebuli
produqciis raodenobis Sefardebas saSualo danaxarjebs (Average Costs)
uwodeben. bunebrivia, rom produqtze dadebulma fasma, sul mcire, unda
uzrunvelyos saSualo saerTo danaxarjebis dafarva.
sxvadasxva kompaniebs xarjebis gansxvavebuli struqtura aqvT. magaliTad, aviakompaniebSi erTi aviareisis Sesrulebaze gaweuli danaxarjebi
ar icvleba imisda miuxedavad, TviTmfrinaviT 50 adamiani mgzavrobs, Tu
300 (Tu ar CavTvliT kvebasa da mgzavrebis sxva momsaxurebaze gaweul
xarjebs). Aamitom, rac ufro metia gayiduli bileTebis raodenoba, miT
meti mogeba SeiZlebAa miiRos aviakompaniam Sesrulebul reisze. aseTi tipis kompaniebs uwodeben `mgrZnobiareebs moculobebis mimarT~, vinaidan
maTi mogeba arsebiTad damokidebulia gayidvebis moculobaze. aris kompaniebi, romelTac uwodeben `mgrZnobiareebs fasebis mimarT~. maTi mogeba ufro metad damokidebulia fasebze, vidre gayidvebis moculobebze.
magaliTad, supermarketebs SeuZliaT gazardon an Seamciron sxvadasxva
produqciis maragebi masze moTxovnis Sesabamisad. supermarketebis saerTo danaxarjebSi udidesi wili modis gasayidi saqonlis Rirebulebaze
(is, rac ujdeba supermarketebs gasayidi saqonlis Sesyidva da Senaxva).
amitomac saqonlis maRal fasSi gayidviT miRebuli Semosavali faravs
supermarketis mier momaragebaze gaweul xarjs (supermarketebis mier
gasayidad Semotanili saqoneli), faravs danarCen xarjebsac da mogeba
moaqvs kompaniisaTvis.
faswarmoqmnis yvelaze martivi da gavrcelebuli meTodia danaxarji
plius danamati (Cost-Plus Pricing). meTodi iTvaliswinebs produqtze ise
Ti fasis dadebas, romelic uzrunvelyofs danaxarjebis amoRebas da
sasurveli donis mogebis miRebas. sxvaobas produqtis gasayid fassa da
26
masze gaweul danaxarjs Soris fasnamati (Markup) ewodeba. gasayid fasSi

danamatis procents uwodeben fasnamatis wils. Tu magaliTad, kompania
saqonlis damzadebasa da realizaciaze xarjavs 50 lars, xolo yidis
mas 75 larad, maSin fasnamati Seadgens 25 lars da misi xvedriTi wona
gasayid fasSi, anu danamatis procenti tolia 33.3%-is. fasnamatis zoma
damokidebulia produqciis saxeobasa da savaWro obieqtis tipze.
am meTodis ukeT gagebis mizniT moviyvanoT Semdegi magaliTi: davuSvaT, kompania awarmoebs yursasmenebs, romelTa warmoebisaTvis saWiro
danaxarjebi Seadgens 1280000 lars, xolo yursasmenebis mosalodneli
gayidvebi (Q) 80000 cals. am monacemebis mixedviT erTi yursasmenis
damzadebaze gaweuli saerTo saSualo danaxarjebi (AC) SeiZleba martivad gamovTvaloT:

AC = TC/Q = 1280000/80000 = 16 lari
Tu mwarmoebels surs, rom erTeuli produqciis gayidviT miRebuli
mogeba (anu danaxarjze damatebuli Tanxa) Seadgendes gasayidi fasis
20%-s, maSin yursasmenis fasi ganisazRvreba Semdegnairad:
am SemTxvevaSi mwarmoebeli erTi cali yursasmenis gayidviT moigebs

4 lars.
Tumca kompaniebis umravlesoba produqtze fasis dadebisas iyenebs
faswarmoqmnis am meTods, maT aucileblad unda gaiTvaliswinon mimdina
re moTxovna da konkurentebis fasebi, winaaRmdeg SemTxvevaSi, isini ver
daadgenen `swor~ fass.
faswarmoqmna miznobrivi mogebis mixedviT. zemoT moyvanili maga
liTis mixedviT davuSvaT, rom mwarmoebels surs, mogeba danaxarjTan
mimarTebaSi Seadgendes 20%-s. am SemTxvevaSi, yursasmenis fasi SeiZleba
viangariSoT Semdegnairad:
mwarmoebeli maSin miiRebs 20%-ian mogebas, Tu mosalodneli gayidvebis prognozi sworia da xarjebic sworad aris Sefasebuli. magram Tu
mwarmoebeli ver uzrunvelyofs 80 aTasi cali yursasmenis wliur gayidvas 192 larad, maSin, bunebrivia, dagegmil mogebas igi ver miiRebs.
Mfaswarmoqmna produqtis aRqmuli Rirebulebis safuZvelze. miuxedavad imisa, rom es meTodi marketingis TvalsazrisiT albaT yvelaze marTe-
bulad SeiZleba CaiTvalos, igi iSviaTad gamoiyeneba, radgan Sefasebisas

subieqturi momentebi Warbobs da rTuli dasadgenia, momxmareblisTvis
rogor gamoixateba fulSi TiToeuli maxasiaTeblis sargeblianoba.
magaliTad, kompania yidis `katerpileris~ traqtorebs. Kkompaniis menejmentma traqtorebis fasi $110000, Semdegi gaTvlebis Sedegad gamoiyvana:
$90000 msgavsi parametrebis sxva firmis traqtoris fass bazarze

emateba Mkompaniis menejmentis mier Sefasebuli damatebiTi

sargeblianoba:
7000 eqspulataciis ufro didi periodisTvis
6000 ufro didi saimedoobisTvis
5000 ukeTesi servisisTvis
2000 garantiis ukeTesi pirobebisTvis
$110000 katerpileris~ traqtoris gasayidi fasi.
rodesac kompania bazarze yidis raime produqts garkveuli raodenobiT, es niSnavs, rom aRniSnuli kompania am produqtis bazarze garkveul
wils ikavebs. sabazro wili (Market Share) gamoxatavs kompaniis mier realizebuli produqciis moculobis Sefardebas bazarze realizebuli
pro
duqciis mTlian moculobasTan. sabazro wilis zrdis dagegmvisas
kompaniis menejmentma mxedvelobaSi unda miiRos bazris sidide, misi zrdis tempi, konkurenciis intensivoba da sxva marketinguli faqtorebi.
am SemTxvevaSi arsebobs produqtze fasebis dawesebis ori gansxvavebuli midgoma: kompaniebi, romlebic saqmianoben didi sididisa da maRali
zrdis tempis mqone bazrebis segmentebze, axerxeben didi sabazro wilis
mopovebas fasebis SemcirebiT da amis Sedegad gayidvebis moculobis
gazrdas. xolo kompaniebi, romelTac saqmianoba uxdebaT mcire sididis segmentebze, ufro xSirad produqtebs Zvirad afaseben da amgvarad
axerxeben sabazro wilis gazrdas.
zogierTi gadawyvetileba fasebis dawesebisas nakarnaxevia produq
tisTvis garkveuli imijisa da reputaciis miniWebis surviliT. magaliTad, `roleqsis~ saaTebi iyideba Zvirad imitom, rom aseTi maRali fasi
momxmarebels miuTiTebs am saqonlis prestiJulobaze.
vinaidan produqciis SeZenisas momxmarebeli erTmaneTs adarebs sxvadasxva mwarmoeblis mier dawesebul fasebs, kompaniebma faswarmoqmnisas
aucileblad unda gaiTvaliswinon konkurentebis fasebi.
zogierTi kompania Tavis saqonelze awesebs bazarze arsebulze ufro
maRal fass, anu iseT fass, romelic aRemateba maTi konkurentebis mier
dawesebul fasebs. aseTi midgomiT is xazs usvams imas, rom misi saqoneli
aris saukeTeso xarisxis da Tu momxmarebels surs SeiZinos raime gansxva-
28
vebuli, man Tanxac meti unda gadaixados. aseTi midgoma gamarTlebulia

im SemTxvevaSic, rodesac mwarmoebels surs moizidos Tavis saxelsa da
prestiJze mzrunveli myidveli.
arseboben kompaniebi, romlebic aweseben bazarze arsebulze ufro
dabal fasebs. zogierT SemTxvevaSi aseTi praqtika, rodesac produqti
Rirs ufro naklebi, vidre konkurentebisa, gamoiyeneba rogorc bazarze SeRwevis saSualeba. kompania `folksvagenma~ Tavidan swored aseTi
midgomiT daawesa fasebi Tavis avtomobilebze.
sxva alternativa es aris fasebis daweseba bazarze miRebuli fasebis
diapazonSi. am dros orientiri SeiZleba iyos fasebis mixedviT lideri
anu is kompania, romelic dargis erT-erTi umsxvilesi mwarmoebelia da
faqtiurad fasebis dones karnaxobs sxva kompaniebs. aseTi saxiT fasebis
dawesebisas kompaniebs aRar uxdebaT zedmeti energiisa da drois xarjva
imis gamosavlenad, Tu ra fass gadaixdis myidveli am produqtSi da rogoria am produqtis `faqtiuri Rirebuleba~. aq igulisxmeba, rom liderma ukve Caatara gamokvleva da gansazRvra saqonlis `namdvili fasi~. garda amisa, kompaniebi, romlebic iyeneben aseT safaso politikas, Tavidan
icileben im usiamovnebebs, romelic SeiZleba mohyves fasebis mixedviT
konkurencias. umetes SemTxvevaSi isini cdiloben ar Caeban `fasebis omSi~
da amjobineben myidvels ukeTesi samomxmareblo maxasiaTeblebi SesTavazon da ase gauwion konkurencia erTmaneTs.
1.4. adgili
N ebismieri produqti, iqneba es eleqtromowyobiloba, saparikmaxero
n
momsaxureba, kbilis pasta, sportuli aRWurviloba, benzini, avtomobili
Tu dazRveva, mwarmoeblidan unda miewodos saboloo momxmarebels. gzebs,
romelTa gavliTac xdeba produqtis moZraoba am or `punqts~ (mwarmoebeli momxmarebeli) Soris, ewodeba distribuciis (ganawilebis) arxebi.
zogierTi arxi sakmaod martivia da mwarmoeblidan momxmareblamde produqtis `gasavali manZili~ moklea, xolo zogierTs ki rTuli struqtura
aqvs da Sedgeba mravali adamianisa da organizaciisagan.
mwarmoeblebis umetesoba TavianT saqonels Suamavlebis (Marketing Intermediaries) saSualebiT yidis:
zogierTi Suamavali, magaliTad, biTumad da sacalod movaWreebi, yidulobs saqonels da Semdgom yidis mas myidvelebze. biTumad movaWreebi
(Wholesalers) saqonels miHyidian sacalod movaWreebs, sxva biTumad movaWreebs, aseve institucionalur momxmareblebs, rogorebicaa samTavrobo
uwyebebi, sxvadasxva dawesebulebebi da organizaciebi, komerciuli firmebi, romelTagan zogierTi xelaxla yidis am saqonels mogebis miRebis
mizniT, an iyenebs maT sakuTari produqciis dasamzadeblad. sacalod

movaWreebi (Retailers), magaliTad maRaziebi saqonels mihyidian adamianebs,
romlebic yiduloben maT piradi moTxovnilebebis dasakmayofileblad.
iseTi Suamavlebi, rogorebicaa brokerebi da savaWro agentebi, erTmaneTs akavSireben gamyidvelsa da myidvels, xolo satransporto organizaciebi, bankebi, sareklamo saagentoebi xels uwyoben mwarmoeblebs
saqoneli saboloo momxmareblamde miitanon.
Suamavlebis gareSe produqtis yidva SeiZleba gaZvirebuliyo da Tanac ufro met dros wagvarTmevda?! Suamavlebi uzrunvelyofen, rom produqti xelmisawvdomi iyos saWiro dros da saWiro adgilas. sxvadasxva
produqtis SesaZenad Cven maTi warmoebis adgilebSi siaruli ar gviwevs.
erTi SexedviT, SeiZleba iq ufro iafad viyidoT produqtebi, magram Tu
SeZenili produqtebis fass davumatebT transportis xarjebsa da dakargul dros, romelic maTi warmoebis adgilamde misvla-mosvlaSi dagvexarjeba, maSin SeiZleba aRmovaCinoT, rom produqtis SesaZenad ufro
meti fuli da dro davxarjeT, vidre im SemTxvevaSi, Tu maT Cven saxlTan axlomdebare marketSi viyiddiT. Aan warmoidgineT, Tqven yidiT saxls,
rogor ipoviT myidvels? gaqvT alternativebi: Tqven midixarT uZravi
qonebis agentTan, romelsac aqvs informacia potenciuri myidvelebis
Sesaxeb. Tqven SegeZloT kardakar gevloT da ise gepovaT myidveli, magram es gza gacilebiT Zviri dagijdebodaT, amitom, Tqven sargeblobT
uZravi qonebis agentis saSuamavlo momsaxurebiT da myidvelis povnasTan
dakavSirebuli danaxarjebis Sesamcireblad Tanaxma xarT gadauxadoT mas
garkveuli safasuri. Aaseve, GTqven Tu gaqvT fuladi danazogebi, romelsac garkveuli periodis ganmavlobaSi ar gamoiyenebT, SegiZliaT maTi gasesxeba. romc gaasesxoT, ra garantiebi gaqvT, rom am Tanxas daibrunebT?
riTi daizRvevT Tavs riskebisagan? am SemTxvevaSi banki aris is Suamavali, romelic erTmaneTs axvedrebs damzogvels da msesxebels da am garigebasTan dakavSirebul riskebs Tavis Tavze iRebs. biznesSi Suamavlebis
arseboba sxva mxrivadac aris sayuradRebo:
bevri mwarmoebelisTvis Zviri da araxelsayrelia sakuTari savaWro;
agentebis yola da amjobineben Suamavlebis daqiravebas, romlebsac akisreben produqtis mitanas saboloo momxmareblamde;
imis gamo, rom Suamavlebi awvdian produqts uamrav momxmarebels,
isini did informacias floben bazris mdgomareobis Sesaxeb;
xSirad Suamavlebi cdiloben gazardon sakuTari gayidvebi da exmarebian mwarmoebels misi produqtis reklamirebaSi;
rig SemTxvevaSi Suamavlebi afasoeben da fuTaven produqcias;
Suamavlebi qmnian produqciis maragebs sawyobebSi da amiT uadvileben mwarmoeblebs produqciis dasawyobebas;
30
imiT, rom potenciuri momxmareblebis axlos qmnian produqciis

maragebs (sawyobebs), Suamavlebi aCqareben produqciis mitanas
momxmareblamde;
xSirad Suamavlebze gadadis saqonlis gafuWebis, moparvis, buneb
rivi kataklizmebis, daZvelebis riski;
saSuamavlo kompaniebi SeiZleba mogvevlinon mwarmoebeli kompaniebis damfinanseblebadac;
advili misaxvedria, rom biznesSi Suamavlebi gansakuTrebul rols
TamaSoben didi kompaniebisTvis, romelTa warmatebuli funqcionireba
dResdReobiT Suamavlebis gareSe praqtikulad Zneli warmosadgenia.
1.5. promouSeni
ganvixiloT marketinguli kompleqsis meoTxe elementi promouSeni.
arsebiTad es aris meTodebis erToblioba, romelTac kompaniebi iyeneben
miznobriv bazrebTan da farTo sazogadoebasTan urTierTobisas, raTa
daarwmunon momxmarebeli SeiZinon is, rasac yidis mocemuli organizacia
saqoneli, momsaxureba Tu raime idea.
promouSenis RonisZiebebs sami ZiriTadi mizani aqvT: informireba,
darwmuneba da Sexseneba. informireba promouSenis pirveli rigis mizania, vinaidan adamianebs ar SeuZliaT produqtis manamde yidva, sanam ar
gaigeben misi arsebobis Sesaxeb da ar mixvdebian, Tu raSi SeiZleba gamoadgeT igi. potenciurma myidvelma unda icodes, sad SeiZleba SeiZinos
esa Tu is produqti, ra eRireba da rogor unda gamoiyenos is. darwmuneba promouSenis aseve mniSvnelovani elementia, vinaidan myidvelTa umravlesobas arCevanis gakeTebis dros sWirdeba motivacia. Tu momxmare
bels adre arasodes usargeblia mocemuli produqtiT, igi aucileblad
unda daarwmunon am ukanasknelis RirsebebSi. aseve, Tu momxmarebeli
adre iyenebda konkurentis mier warmoebul produqts, unda daarwmunon,
Secvalos konkurentis produqti mocemuli firmis produqtiT. aseve
aucilebelia Sexseneba produqtis yidvisa da misi Rirsebebis Sesaxeb,
vinaidan is promouSens uwevs damatebiT moTxovns.
promouSenis sferoSi TiToeuli RonisZieba mimarTulia iseTi konkretuli amocanis gadasawyvetad, rogoricaa axali momxmareblebis mozidva, ukve arsebuli momxmareblebis mxridan moTxovnis gazrda, savaWro
agentebis daxmareba, gasaRebis stabiluri donis SenarCunebis xelSe
w
yoba, firmis savaWro niSnisaTvis imijis Seqmna, `gayidvebis portfelis~
formireba, produqtis yidvaze gadawyvetilebis miRebisas momxmarebelze
garkveuli zegavlenis moxdena da a.S.
promouSenis oTxi elementi

promouSenis miznebis gansaxorcieleblad marketerebi mimarTaven
oTx saSualebas: pirad gayidvas, reklamas, sazogadoebasTan urTierTobas
da gasaRebis stimulirebas.
piradi gayidva (Personal Selling) aris momxmarebelsa da gamyidvels
Soris uSualo kontaqti. es aris promouSenis erT-erTi forma, romelic
saSualebas iZleva myisierad moxdes garigebebis gaformeba. garda amisa,
mxolod piradi gayidvis dros aris SesaZlebeli gamyidvelma SearCios
is saqoneli, romelic zustad pasuxobs konkretuli momxmareblis individualur moTxovnilebebsa da interesebs.
reklama (Advertising) aris ideis, saqonlis an momsaxurebis arapirdapiri warmodgenis fasiani forma da misi saSualebiT reklamis damkveTi
arapirdapir zemoqmedebas axdens miznobriv bazarze masobrivi informaciis saSualebebiT.
reklama laTinuri sityvaa da niSnavs yvirils. marTlac, reklama TavisTavad yviris an xmiT, an feriT, an sxva raime xerxiT da mouwodebs,
urCevs, aCvenebs, riTac potenciur momxmarebelSi zrdis produqtisadmi
interess da SeZenis survils.
reklama marketingis sistemisa da promouSenis kompleqsis erT-erTi
mniSvnelovani instrumentia, misi saSualebiT firma gadascems informacias, romelic arwmunebs myidvels produqtis SeZenis mizanSewonilobaSi.
reklama keTdeba, raTa metad gasaRdes produqcia da gaizardos firmis
mogeba.
reklama ara marto axal ideebsa da produqtis Tvisebebs acnobs myidvels, aramed miuTiTebs, vin aris gamyidveli, romeli firmisaa produqti,
uCvenebs veb misamarTs, telefons da a.S. reklamisaTvis gamoiyeneba masob
rivi informaciis iseTi saSualebebi, rogoricaa: televizia, radio, Jurnalebi, gazeTebi, interneti, kino, safosto gzavnilebi, sareklamo farebi,
firniSebi, bukletebi, sareklamo prospeqtebi, gancxadebebi da sxva.
reklama gansxvavebulia imis mixdeviT, individualuri moxmarebis
produqts exeba saqme, Tu sawarmoo daniSnulebis produqts. pirveli
jgufis produqtis SeZenisas didia emociuri faqtorebis gavlena, xolo
meore jgufis produqtis SeZena umetesad wydeba teqnikuri da komerciuli Sefasebis Semdeg.
reklama masobriv auditoriasTan misvlis saukeTeso gzaa da is
yvelaze swraf da iaf saSualebas warmoadgens aTas momxmarebelze gaangariSebiT. sareklamo gancxadebaSi Tqven SegiZliaT TqvaT yvelaferi, ra
Tqma unda, im pirobiT, rom ar gamodixarT sakanonmdeblo CarCoebidan
da icavT sareklamo biznesSi miRebul eTikur normebs. Tqven SegiZliaT
promouSeni gaukeToT saqonels, ideas Tu momsaxurebas SemoqmedebiTi in-
32
strumentebis farTo nakrebisa da masobrivi sainformacio saSualebebis

gamoyenebiT.
kompaniaTa mier gaRebuli sareklamo xarjebi damokidebulia produq
tis saxeobasa da bazris tipze. firmebi, romlebic awarmoeben kosmetikur saqonels da moqmedeben maRalkonkurentul bazarze, reklamaze
Cveulebriv bevrs xarjaven. im kompaniebisTvis ki, romlebic awarmoeben
manqana-danadgarebsa da mowyobilobebs mZime mrewvelobis dargebisaTvis,
reklamaze gaweuli xarjebi umniSvneloa.
sareklamo sainformacio saSualebebi

sareklamo gancxadebebis samomxmareblo auditoriamde dasayvanad
saWiroa SeirCes Sesabamisi sainformacio saSualebebi (Communication Media)
komunakaciis anu informaciis gadacemis arxebi (gazeTebi, Jurnalebi,
interneti, radio, televizia da a.S.). sainformacio saSualebebis gamoye
nebis gegma (Media Plan) moicavs sareklamo biujetis Sedgenas da formirebas, gansazRvravs, Tu rogor iqneba es fuli ganawilebuli masobrivi
informaciis saSualebebis sxvadasxva saxeobas Soris da uCvenebs maTSi
sareklamo Setyobinebebis gamoCenis zust dros. gegmis Sedgenisas mTavar amocanas warmoadgens sainformacio saSualebebis struqturis (Media
Mix) SerCeva, anu sxvadasxva sainformacio saSualebebis urTierTSexameba
sareklamo kampaniis Casatareblad. pirveli nabiji Sesaferisi struqturis SerCevisas aris miznobrivi auditoriis gansazRvra, rac firmas saSualebas miscems moicvas momxmarebelTa maqsimaluri raodenoba minima
luri danaxarjebiT. meore nabijia konkretuli masobrivi informaciis
saSualebebis SerCeva dadgenili kategoriis SigniT (magaliTad, Tu televiziiT gadis reklama, romeli arxi SevarCioT `sazogadoebrivi televizia pirveli arxi~, `rusTavi2~, ìmedi~, Tu sxva. xolo Tu radioTi
xdeba sareklamo informaciis gadacema, vTqvaT, `fortuna~, `radio 105~,
`radio ucnobi~ Tu sxva).
rogorc aRvniSneT, reklamisaTvis gamoiyeneba masobrivi informaciis
saSualebebis sxvadasxva saxeebi. ganvixiloT TiToeuli maTgani cal-calke da aRvweroT maTi upiratesobebi da naklovanebebi.
miuxedavad imisa, rom mTlianad sareklamo xarjebSi gazeTebis wili
Semcirda, maTze jer kidev sareklamo danaxarjebis sagrZnobi procenti modis. CamovTvaloT is upiratesobebi, romlebic gaaCnia gazeTebSi
sareklamo gancxadebebis gamoqveynebas:
geografiuli regionis arCevis SesaZlebloba;
sareklamo gancxadebebis regularuli gamoqveynebis SesaZlebloba;
gazeTebze moTxovnis arasezonuri xasiaTi;
SedarebiT mcire sareklamo danaxarjebi.
sagazeTo reklamis ZiriTadi naklovanebebia:

mxatvrul-grafikuli Sesrulebis SedarebiT dabalo xarisxi;
sareklamo gancxadebebis `sicocxle~ SedarebiT xanmoklea;
gancxadebebs xelmeored iSviaTad Tu vinme waikiTxavs.
satelevizio reklamas mravali mniSvnelovani upiratesoba gaaCnia, Tundac gamosaxulebis, xmisa da moZraobis erTdrouli moqmedeba.
satelevizio reklamis Rirsebebs SeiZleba mivakuTvnoT misi prestiJuloba (sxva masobrivi informaciis saSualebebTan SedarebiT), adamianTa
yuradRebis mipyrobis meti SesaZlebloba, mimarTvebis maRali sixSire,
didi SemoqmedebiTi SesaZleblobebi, sareklamo mimarTvebis gasarTobi
xasiaTi, didi sareklamo auditoria da sxv. satelevizio reklamebis naklovanebebs miekuTvneba maRali danaxarjebi (rogorc reklamis Seqmnis,
aseve misi ganTavsebis xarjebi), gancxadebis `sicocxlis xanmokleoba~,
didi mosamzadebeli periodi, sareklamo auditoriis SerCevis naklebi
SesaZlebloba da aseve is, rom yovel mayurebels SeuZlia gamoiyenos marTvis distanciuri pulti da reklamis mimdinareobisas gadarTos televizori sxva arxze.
radioreklamis yvelaze didi upiratesobaa dabali fasebi. Tumca,
radios, rogorc sareklamo saSualebas, Tavisi naklovanebebic gaaCnia.
esenia: vizualis uqonloba, gancxadebebis `sicocxlis xanmokleoba~,
radiomsmenelebs, telemayureblebis msgavsad, Tavisuflad SeuZliaT
programebisa da radiosadgurebis gadarTva imisaTvis, rom Tavi aaridon
sareklamo gancxadebebis mosmenas.
Jurnalebi. reklamis ganTavseba JurnalebSi saSualebas iZleva
sareklamo gancxadebebma daubrkoleblad miaRwion miznobrivi auditoriis konkretul segmentamde. Jurnalebi aseve xasiaTdebian maRali
xarisxiTa da reklamis xangrZlivi sasicocxlo cikliT. Jurnalebis,
rogorc sareklamo saSualebebis naklovanebebs miekuTvneba: demonstrirebis SezRuduli SesaZleblobebi, xangrZlivi mosamzadebeli periodi
(zogjer reklamis ganTavsebidan mis publikaciamde Tveebi gadis), xmisa
da moZraobis uqonloba, maRali fasebi da a.S.
onlainuri saSualebebi. internetiT reklama sul ufro popularuli xdeba da 2011 wlisTvis msoflio masStabiT masze gaweulma xarjebma
gadaaWarba kidec sagazeTo reklamaze daxarjul Tanxas.
sxva sareklamo saSualebebi. TiToeul CvenTagans unaxavs sareklamo
gancxadebebi avtobusebSi, metroSi. sareklamo gancxadebebs SeiZleba
SexvdeT quCebSi, maRaziebSi, supermarketebSi, sportul Tu sakoncerto
darbazebSi, stadionebze da a.S. swrafad izrdeba mobiluri telefonebis
saSualebiT gagzavnili sareklamo gancxadebebis ricxvi.
sareklamo sainformacio saSualebebi swrafad icvleba da maT axalaxali saxeobebi emateba.
34
sadiskusio kiTxvebi:
a) qarTuli firmebi masmediis romel saSualebebs aniWeben upiratesobas reklamis ganTavsebisas da ratom?
b) qarTvel momxmarebelze ramdenad axdens gavlenas reklama? pasuxi
axseniT.
sazogadoebasTan urTierToba
firmebis xelmZRvanelebs kargad esmiT, rom aucilebelia keTilmosurne urTierTobebis damyareba da ganviTareba momxmarebelTan, investorebTan, mimwodeblebTan, saxelmwifo organizaciebisa da masobrivi
informaciis saSualebebis warmomadgenlebTan.
inglisur sityvaTSeTanxmeba Public Relations pirdapiri mniSvnelobiT
sazogadoebasTan urTierTobas, sazogadoebasTan damokidebulebas niSnavs. igi uSualodaa dakavSirebuli reklamasTan, magram misgan gansxvavebiT, arakomerciuli xasiaTisaa.
Public Relations SeiZleba aseve ganvsazRvroT, rogorc firmis mimarT
keTilmosurne azris Camoyalibebis organizeba. am saqmianobis amosavali
ideaa is, rom mwarmoebeli produqcias yidis ara mogebis misaRebad, ara
med sazogadoebis interesebis gaTvaliswinebiT. sasurveli sazogadoebrivi azris CamoyalibebisaTvis SeiZleba gamoyenebuli iqnas Semdegi saSualebebi:
pres-konferenciebi;
statiebi da telefilmebi;
sazogadoebrivi da saqvelmoqmedo saqmianoba;
saiubileo RonisZiebebi;
angariSebis gamoqveyneba komerciuli saqmianobis Sesaxeb;
safirmo Jurnalebis (biuletenebis) da safirmo prospeqtebis gamo
Sveba.
sazogadoebasTan urTierTobebis samsaxuri ar mouwodebs myidvelebs
SeiZinon esa Tu is produqti, is uxsnis am produqtis gamoyenebis wesebs,
uCvenebs mis rols janmrTelobis dacvis, Sromis usafrTxoebasa da Sromis
pirobebis gaumjobesebis, gare samyaros dacvis da sxva mravali kuTxiT.
kargi reputaciis Seqmnisa da SenarCunebisaTvis kompaniis xelmZR
vanelebi did yuradRebas uTmoben imas, Tu rogor Suqdeba kompaniis
moRvaweoba mediaSi.
gasaRebis stimulireba
promouSenis meoTxe elements warmoadgens gasaRebis stimulireba (Sales Promotion). igi moicavs RonisZiebebisa da saSualebebis farTo
kompleqss, romlis mizania, daainteresos momxmarebeli da aRuZras mas
produqtis SeZenis survili. kuponebis, fasdaTmobebis, ufaso nimuSebis

SeTavazeba, uSualod savaWro adgilebSi konkursebis, Cvenebebis mowyoba,
savaWro Souebis organizeba da sxva RonisZiebebi yvelaferi es miekuTv
neba gasaRebis stimulirebis xerxebs.
arsebobs gasaRebis stimulirebis RonisZiebebis ori ZiriTadi kate
goria: momxmareblebisa da vaWrobis stimulireba. pirveli mimarTulia
produqtis saboloo momxmareblebze, xolo meore sacalod da biTumad
movaWreebze.
Mmomxmareblis stimulirebas (Consumer Promotion) miekuTvneba kuponebis
gamoSveba, myidvelisaTvis fasdaklebis, kreditis SeTavazeba, sxvadasxva
saxis premiebi, latarea, saqonlis demonstrireba gayidvis adgilebSi, fulis ukan dabrunebis SesaZlebloba, konkursebi da a.S. yvela es saSualeba
mowodebulia ubiZgos momxmarebels produqtis ganmeorebiT SeZenisaken.
savaWro obieqtebis stimulireba (Trade Promotion) aris mwarmoeblis
saqmianoba bazarze, romliTac biTumad da sacalod movaWreebs sxvadasxva saxis fasdaTmobebi da SeRavaTebi eZlevaT.
samrewvelo saqonlis stimulirebis erT-erTi saukeTeso instrumentia savaWro gamofena-bazrobebi (Trade Show), sadac mwarmoeblebi TavianT
produqcias uCveneben potenciur momxmareblebs. potenciuri myidvelebis
mozidvis garda, savaWro gamofenebsa da bazrobebs is upiratesobac
aqvT, rom isini mwarmoeblebs produqciis demonstrirebis, maTi Rirsebebis warmoCenisa da potenciur momxmarebelTa Sesaxeb informaciis Segrovebis saSualebas aZleven.
sadiskusio kiTxva
a) promouSenis romel saxeobebs da rogor gamoiyenebdiT bebia Tamaris biznesisTvis. pasuxi daasabuTeT.
b) rogor axorcieleben qarTuli kompaniebi momxmareblis stimulirebas. moiyvaneT magaliTebi.
1.6. sadiskusio qeisi da davaleba
a) mini-qeisi
gaxsnis periodSi `gudvilis~ xelmZRvaneloba varaudobda, rom hipermarketis miznobrivi segmenti dabalSemosavliani mosaxleoba unda yofiliyo. am segments warmoadgenen is adamianebi, romlebic saojaxo sayidlebis 90 % bazarsa da bazrobaze axorcieleben. maTTvis `gudvilSi~
yvelaze momxibvleli bazrobis sadari dabali fasi da ufro organizebuli interieri unda yofiliyo.
36
hipermarket `gudvilis~ gaxsnamde eqspertebs eWvi eparebodaT am

kompaniis warmatebaSi. isini amtkicebdnen, rom idea Zalian inovaciuri
iyo da Tbilisis mosaxleobas ar hqonda msgavs sayidlebze siarulis gamocdileba. Sedegad, saWiro iyo didi marketinguli Zalisxmeva da didi
dro imisTvis, rom miznobriv segments yidvis kultura radikalurad
Seecvala. am mosazrebas is argumentic emateboda, rom `gudvili~ didi
diRomis dasaxlebaSi aris ganlagebuli da sakmaod rTuli misadgomia.
Tumca xelmZRvaneloba adgilmdebareobas piriqiT Zlier mxared Tvlida,
radgan maTi gamokvleviT didi diRomis mosaxleobis sakmaod mniSvnelovani nawili dabalSemosavlian fenas warmoadgenda.
`gudvilis~ gaxsnis periodSi hipermarketSi warmodgenili produqti
ori saxis iyo. pirveli saxis is produqti, romelic bazrobazec iyo
warmodgenili da bazrobis fasebze ufro iafad iyideboda. xolo meore
saxis produqti mflobelebma mcire raodenobiT, sacdelad Camoitanes.
es iyo germanuli saojaxo produqcia, romelic didi fasnamatiT iyideboda.
SedegiT rogorc eqspertebi, aseve `gudvilis~ xelmZRvaneloba gakvir
vebuli darCa. eqspertebi marTlebi aRmoCdnen imaSi, rom dabalSemosav
liani mosaxleoba `gudvilis~ xSiri stumari ar iqneboda. magram, amav
droulad, gamoCnda axali segmenti, romelic dResdReobiT `gudvilis~
loialur momxmareblad gvevlineba saSualo da maRalSemosavliani
momxmarebeli, romlisTvisac `gudvilis~ yvelaze did faseulobas yidvis
siadvile da xarisxis garantia warmoadgenda.
`gudvilma~ segmentis am cvlilebaze daaxlovebiT xuT TveSi moaxdina
reagireba. hipermarketSi gazardes fasebi da Tu maT mier importirebuli
germanuli produqcia dasawyisSi mTeli produqciis mxolod 5 % warmoadgenda, Semdeg es wili 40%-mde gaizarda.
dResdReobiT `gudvili~ erT-erT yvelaze warmatebul biznesad gvev
lineba.
kiTxvebi qeisis garSemo

1. ra mdgomareobaSi Cavardeboda `gudvili~, ufro konkurentunarian
garemoSi rom gaxsniliyo?
2. ram gamoiwvia is, rom dabalSemosavlianma segmentma ar iara maTTvis
gankuTvnil maRaziaSi?
3. ratom Secdnen eqspertebi?
b) am TavSi ganxiluli masalis gamoyenebiT werilobiT CamoayalibeT

Tqveni rekomendaciebi bebia Tamaris namcxvrebis biznesisTvis.
nawili
II
aRricxva da
finansebi
bevr pirovnebas, romelic iwyebs komerciul

moRvaweobas, hgonia, saqme kargad midiso mxolod
imitom, rom izrdeba gayidvebis moculoba da iRebs
mogebas. sakmaod xSiria SemTxvevebi, rodesac es ar
kmara. biznesi savalalo mdgomareobaSi SeiZleba
Cavardes imis gamo, rom dabalia likviduroba,
anu firmas ubralod ar hyofnis naRdi fuli
Tavisi valdebulebebis Sesasruleblad. Sedegad,
firma SeiZleba gakotrdes. aris sxva mizezebic,
romlebic SeiZleba gamowveuli iyos sabuRaltro
aRricxvisa da finansebis araswori warmarTviT.
rogorc vnaxeT, Cveni nacnobi bebia Tamaris
biznesis problemebi Semosavalis SemcirebaSi
gamoixata. problemebis gadawyvetisTvis erTerTi saSualeba qalbatoni Tamaris SviliSvilma
aRricxvis mowesrigebaSi dainaxa.
am nawilis mizania gagacnoT sabuRaltro aR
ricx
vis ZiriTadi principebi da finansuri anali
zis elementebi.
Tavi
finansuri
informacia
2.1. aRricxva da misi ZiriTadi principebi
Sesavali
(biznesis
monacemebi)
aRricxvis
procesi
gamosavali
(finansuri
informacia)
informaciis
momxmareblebi
biznesis gamarTulad funqcionirebisTvis erT-erTi umTavresia finansur mdgomareobaze yuradRebis gamaxvileba. amitom firmebi Tvalyurs
adevneben mimdinare operaciebis moZraobas da aRricxaven maT. es dainteresebul mxareebs saSualebas aZlevs Seafason biznesis avkargi
anoba.
am saqmes emsaxureba sabuRaltro aRricxva es aris organizaciis moRvaweobis finan
suri maCveneblebis registraciis, sistematizaciisa da
ganzogadoebis procesi. sabuRaltro aRricxva ganazogadebs miRebul
informacias da aZlevs iseT formas, romelic saSualebas iZleva Sefasdes: warsuli ganviTarebis Sedegebi, dRevandeli mdgomareoba da samomav
lo perspeqtivebi.
biznesis monacemebi warmoadgenen aRricxvis sistemis Sesavals, xolo
mis gamosavalze iqmneba finansuri informacia.
menejerebi
mflobelebi
sxvebi
nax. 2.1. aRricxvis procesis struqtura
biznesis monacemebis damuSavebis Semdeg gvaqvs informacia firmis

finansur mdgomareobaze, romelic gamoiyeneba sxvadasxva pirebis mier
analizisaTvis da gadawyvetilebaTa misaRebad. magaliTad, menejerebs
sWirdebaT informacia, raTa efeqtianad marTon biznesi da mudmivad
gaaumjobeson miRebuli gadawyvetilebebis xarisxi. mflobelebs surT
Seafason menejerTa moRvaweoba da biznesidan miRebuli an mosalodneli
misaRebi Semosavlebis sidide. momwodeblebs ainteresebT kompaniis SesaZ
leblobebi valebis gadaxdis TvalsazrisiT, xolo momxmareblebs is, Tu
40
nNawili II. aRricxva da finansebi
ramdenad saimedoa firmis finansuri mdgomareoba. bankebsa da biznesis

nebismier damfinansebels firmis mier sesxis dafarvis SesaZleblobebi
ainteresebT.
biznesisaTvis sabuRaltro aRricxva ori mizezis gamo aris mniSv
nelovani: pirvel rigSi is exmareba menejerebs dagegmvasa da kompaniis
marTvaSi. meore mxriv, is saSualebas aZlevs gare momxmarebels, Seafasos
firmis mdgomareoba.
menejerebis mier Sesrulebuli mravali funqciidan erT-erTi yvelaze
mniSvnelovania finansuri dagegmva, rac gulisxmobs gayidvebis, dana
xarjebisa da mogebis prognozirebas. es prognozi saSualebas aZlevs
xelmZRvanelobas, gamoavlinos problemebi, SesaZleblobebi da gonivrulad gaanawilos resursebi. am procesis nawils Seadgens biujetis SemuSaveba. biujeti es aris kompaniis samomavlo moRvaweobis finansuri
gegma, romelSic warmodgenilia savaraudo Semosavlebisa da xarjebis
Sefaseba da gaTvaliswinebulia maTi finansirebis wyaroebi mocemuli
periodisTvis (Cveulebriv erTi wlisTvis). radgan biujetis SemuSavebisas aucilebelia ganisazRvros Semosuli da gasuli fuladi saxsrebis
moculobebi, amitom biujetis Sedgena erTdroulad emsaxureba rogorc
dagegmvas, aseve kontrols.
biujetis Sedgenis garda firmis menejerebi aanalizeben sawarmoo
xarjebs, rac xelmZRvanelobas aZlevs zust informacias, Tu ra danaxar
jebi aqvs firmas mocemuli produqtis warmoebisas.
finansur monacemebTan muSaobisas buRaltrebi xelmZRvaneloben Zi
riTadi sabalanso tolobiTa da ormagi Caweris sistemiT. isini ramdenime
saukunis win SemuSavda da dResac centraluri adgili ukaviaT sabuRalt
ro aRricxvaSi.
ZiriTadi sabalanso toloba. firmebi ganuwyvetliv aRricxaven sakuTar aqtivebs. aqtivebi (Assets) warmoadgenen firmis mflobelobaSi myof
materialur da aramaterialur resursebs, romelTac gaaCniaT garkveuli
Rirebuleba da romlebic SeiZleba gamoviyenoT saqonlis dasamzadeblad
an momsaxurebis gasawevad. aseve firmebi Tvalyurs adevneben TavianT
valdebulebebs (Liabilities) es aris fuladi da sxva saxis davalianeba
gareSe pirebisa an organizaciebis mimarT.
Tu firma daakmayofilebs kreditorebis (adamianebi da organizaciebi,
visi valic aqvs firmas) moTxovnebs da dafaravs yvela davalianebas mis
mflobelobaSi arsebuli aqtivebidan, e.i. aqtivebs gamoaklebs valdebulebebs, maSin aqtivebis darCenili nawili iqneba mflobelTa sakuTreba
da mas sakuTar kapitals (Owners Equity) uwodeben.
ZiriTadi sabalanso toloba
es aris aqtivebis toloba valdebulebebisa da sakuTari kapitalis jamTan:
Tavi 2. finansuri informacia 41
aqtivebi = valdebulebebi + sakuTari kapitali

12000 lari =3000 lari + 9000 lari
ra kombinaciac ar unda gamoviyenoT aqtivebis, valdebulebebisa da
sakuTar kapitals Soris damokidebulebis saCveneblad, yovelTvis Sesruldeba ZiriTadi sabalanso toloba erTi mxare yovelTvis tolia
meore mxarisa.
ormagi Caweris sistema. ZiriTadi sabalanso tolobis Sesasruleblad
firmebi iyeneben ormagi Caweris sitemas (Double-Entry System). igi aRricxavs
yovel garigebas, romelic moqmedebs rogorc aqtivebze, aseve valdebulebebze an sakuTar kapitalze. ormagi Caweris sistema es aris finansuri
operaciebis aRricxvis wesi, romelic moiTxovs yoveli garigebis ormag
Caweras ise, rom ZiriTadi sabalanso toloba yovelTvis Sesruldes.
ormagi Caweris sistema gulisxmobs, rom aRricxvis sistemaSi arsebuli yoveli Canaweri asaxavs gacvlis process. es procesi moicavs or
mxares, magaliTad, Tu Cven naRdi fuliT vyidulobT mowyobilobebs, es
niSnavs imas, rom Cven fuli gvakldeba, xolo mowyobilobebi gvemateba. amitom Cven unda davafiqsiroT rogorc fulis kleba, aseve mowyobilobebis mateba.
raTa davinaxoT, Tu rogor moqmedebs sxvadasxva biznes-aqtivobebi
ZiriTad sabalanso tolobaze, ganvixiloT Semdegi magaliTi:
Tqven gadawyviteT maRaziis gaxsna. amisaTvis biznesSi CadeT 50
000
sakuTari fuli. roca fuls SeitanT firmis angariSze, maSin maRaziis
sabalanso toloba Semdegnairad Caiwereba
aqtivebi
valdebulebebi
fuli
50000 lEAari
sakuTari kapitali
investirebuli
kapitali
50000 lEAari
sxva sityvebiT, 50000 laris aqtivi tolia kompaniis sakuTari kapitalis 50000 larisa.
Aamis Semdeg iyideT maRaziisTvis garemontebuli farTi, 30000 larad.
am SemTxvevaSi naRdi fulis nawili, romelic Tqven aqtivebs warmoadgens, gadaiqceva aqtivebis sxva formad Senobad. sabalanso toloba ar
Seicvleba, radgan masze ar moqmedebs tolobis marcxena mxareSi mdgomi
aqtivebis erTi formidan (naRdi fulis) meore formad (Senobad) gada
qceva.
42
aqtivebi
valdebulebebi
fuli Senoba
sakuTari kapitali
investirebuli
kapitali
50000
0
(30000) 30000
=
=
0
_
50000
_
20000
50000
30000
amasTanave SeiZineT danadgarebi 10000 larad. rac gamoiwvevs fulis

Semcirebas 10000-iT da aqtivebSi 10000-is Rirebulebis danadgarebis gaCenas. wina SemTxvevis analogiurad sabalanso toloba ar Seicvleba.
aqtivebi
valdebulebebi
fuli Senoba danadgarebi
sakuTari kapitali
investirebuli
kapitali
20000 30000
0
(10000) _
10000
=
=
0
_
50000
_
10000
50000
30000 10000
Cven vTvliT, rom biznesis funqcionirebisaTvis saWiroa avtomobilis

SeZena. Aavtomobili, romlis SeZenac gadavwyviteT Rirs 15000. naTelia,
rom avtomobilis SesaZenad fuli ar gvyofnis. Aamitom bankidan visesxeT
10000. bankSi nasesxebi fuli Caiwereba aqtivebis nawilSi, fuls 10000s daemateba nasesxebi 10
000, xolo valdebulebis nawilSi, gagviCndeba
Canaweri bankis vali 10000 da balansi SenarCundeba.
aqtivebi
fuli Senoba danadgarebi
valdebulebebi
bankis vali
sakuTari kapitali
investirebuli
kapitali
10000 30000
10000
_
10000
_
=
=
0
10000
50000
_
20000 30000
10000
10000
50000
amis Semdeg SeviZineT avtomobili. Sesabamisad, naRdi fulis nawili

gadaiqceva aqtivebis sxva formad avtomobilad.
aqtivebi
valdebulebebi
fuli Senoba danad- avtogarebi mobili
sakuTari kapitali
bankis vali
investirebuli
kapitali
20000 30000 10000

0
(15000) _
_ 15000
=
=
10000
_
50000
_
5000
10000
50000
30000 10000 15000
garda amisa, Tqven sabiTumo bazridan wamoiReT 10000-is Rirebulebis

saqoneli im pirobiT, rom Tanxas gadaixdiT erT TveSi. Aam qmedebis Semdeg
aqtivebis nawilSi gagviCndeba 10000-is Rirebulebis sasaqonlo maragebi,
xolo valdebulebebis nawilSi Caiwereba 10000-is Rirebulebis savaWro
valdebulebebi da balansi SenarCundeba.
aqtivebi
fuli Senoba danad- avto- sasaqonlo

garebi mobili maragebi
valdebule-bebi
bankis
savaWro
vali valdebuleba
sakuTari
kapitali
investirebuli kapitali
5000
_
30000
_
10000 15000
_
_
0
10000
= 10000
= _
0
10000
50000
_
5000
30000 10000 15000
10000
= 10000
10000
50000
sabolood rom davajamoT aqtivebi, valdebulebebi da sakuTari kapitali, miviRebT, rom maRazia flobs 70000-is aqtivebs, aqvs 20000 vali
da 50000 sakuTari kapitali.
anu
aqtivebi
= valdebulebebi + sakuTari kapitali

70000
=
20000
+
50000
Cvens mier ganxilul magaliTSi biznesis dawyebis Semdeg ganxorcielebuli aqtivobebi mxolod sabalanso tolobis aqtivebisa da valdebulebebis nawils Seexo. axla ganvixiloT sxva kompaniis magaliTi, sadac gaxorcielebuli operaciebi gavlenas moaxdens rogorc aqtivebisa
da valdebulebebis, aseve sakuTari kapitalis nawilzec.
davuSvaT, rom Tqven gadawyviteT biznesis dawyeba da gindaT gaxsnaT
turistuli kompania, saxelad `mogzauri~. aRniSnuli biznesis dasawyebad gesaWiroebaT 10000 lari. vTqvaT, Tqven gagaCniaT investirebisaTvis (dasabandeblad) 10000 laris toli sakuTari saxsrebi da SeitaneT
igi firmis angariSze, maSin `mogzauris~ sabalanso toloba Semdegnairad
Caiwereba:
44
aqtivebi
valdebulebebi
fuli
sakuTari kapitali
investirebuli
kapitali
10 000 lEAari
10 000 lEAari
sxva sityvebiT, 10
000 laris aqtivi tolia kompaniis sakuTari kapitalis 10000 larisa, romelic CavwereT sakuTar kapitalSi, rogorc
investirebuli kapitali. Tqven kompanias jerjerobiT ar gaaCnia valdebulebebi. kompania `mogzaurma~ gaaforma xelSekruleba ofisis ijaras
Tan dakavSirebiT, romlis mixedviTac, pirveli periodis bolos unda gadaixados ijara 500 lari.
Tqven kidev oTxi qmedeba ganaxorcieleT:
1. Kkompania `mogzaurma~ ofisisTvis SeiZina 2 kompiuteri 3000 la
rad, TiTo 1
500 larad. am SemTxvevaSi naRdi fulis nawili, romelic
Tqven aqtivebs warmoadgens, gadaiqceva aqtivebis sxva formad kompiuterebad. sabalanso toloba ar Seicvleba, radgan masze ar moqmedebs
tolobis marcxena mxareSi mdgomi aqtivebis erTi formidan (naRdi fulis) meore formad (kompiuterebad) gadaqceva.
aqtivebi
fuli
valdebulebebi
kompiuteri
10000
(3000 )
0
3000
7000 lari
3000 lari
sakuTari kapitali
investirebuli
kapitali
0
_
10 000
_
10000 lari
2. klientebma kompania `mogzaurs~ gadauxades gaweuli momsaxurebis

Tvis 6000 lari. E es Tanxa daemateba aqtivebis nawilSi fuls da aseve
aisaxeba sakuTari kapitalis zrdaSi 6000 lariT da balansi SenarCundeba.
aRniSnuli 6000 lari sakuTar kapitalSi Caiwereba rogorc Semosavali.
aqtivebi
fuli
kompiuteri
7000
+6000
3000
3000
13000 lari 3000 lari
valdebulebebi
sakuTari kapitali
investirebuli
kapitali
=
=
0
_
10 000
_
Semosavali
6000
16000 lari
3. kompania `mogzaurma~ gadauxada TanamSromlebs xelfasis saxiT

4000 lari. 4000 lari gamoakldeba aqtivebis nawilSi fuls, rac Seamcirebs sakuTar kapitals 4000 lariT da balansi SenarCundeba. oRond
aRniSnuli 4000 lari gamoakldeba ara investirebul kapitals, aramed
sakuTar kapitalSi aisaxeba rogorc xarji.
aqtivebi
fuli
valdebulebebi
kompiuteri
13000
(4000)
3000
9000 lari
3000 lari
sakuTari kapitali
investirebuli
kapitali
=
=
0
_
10 000
_
Semosavali
6000
_
xarji
(4000)
12000 lari
4. periodis bolos kompania mogzaurma gadaixada ijaris Tanxa 500

lari. 500 lari gamoakldeba aqtivebis nawilSi fuls 9000 lars, rac
gamoiwvevs sakuTari kapitalis Semcirebas 500 lariT da balansi SenarCundeba. oRond aRniSnuli 500 lari gamoakldeba ara investirebul kapitals, aramed sakuTar kapitalSi aisaxeba rogorc xarji.
aqtivebi
valdebulebebi
fuli
kompiuteri
9000
(500)
3000
0
_
3000 lari
8500 lari
sakuTari kapitali
investirebuli
kapitali
10 000
_
Semosavali
xarji
6000
_
4000
(500)
11500 lari
biznesis dawyebidan pirveli periodis ganmavlobaSi kompania `mogzaurma~ miiRo Semosavali 6000 lari, xolo am Semosavlis misaRebad gaswia xarji 4500 lari (4000 lari xelfasi, 500 lari ijara). kompiuterebSi
gadaxdili 3000 lari xarjebs ar ganekuTvneba, radganac kompiuterebi
rCeba biznesis gankargulebaSi da misi gaamoyeneba momavalSic SesaZlebelia. kompaniis mogebam Seadgina 1500 lari. Semosavali xarji = mogebas (6000 4500 = 1500).
am etapze mflobelebma gadawyvites, rom mogeba darCes biznesSi, anu
gadaiqces gaunawilebel mogebad. Ggaunawilebeli mogeba (Retained Earnings)
aris kompaniis mier gamomuSavebuli da sakuTar zrda-ganviTarebaze mima-
46
rTuli saxsrebi. Cven mier aRwerili operaciebi Semdegnairad SeiZleba

avsaxoT cxrilSi.
aqtivebi
operaciebi
valdebulebebi
mogeba
(gaunawilebeli)
10000
10000
+6000
13000
3000
10000
6000
-4000
-4000
9000
3000
10000
2000
-500
8500
3000
10000
1500
kompiuterebi
investicia
10000
1) kompiuterebis yidva
-3000
+3000
7000
3000
+6000
3) xelfasebis
gadaxda
4) ijara
sakuTari kapitali
investirebuli
kapitali
fuli
2) momsaxu
rebis ga
weva
11 500
sesxi
11500
Ddavaleba
kompania `mogzauris~ analogiurad, ormagi Caweris principze dayrdnobiT, CawereT romelime sami ope
racia qalbatoni Tamaris biznesisaTvis.
2.2. sabalanso angariSgeba (Balance Sheet)

arsebobs sami ZiriTadi safinanso angariSgeba: 1. sabalanso angariSgeba; 2. mogeba-zaralis angariSgeba; 3. fuladi saxsrebis moZraobis angariSgeba.
Nbalansi aris finansuri angariSgeba, romelic asaxavs aqtivebis, valdebulebebisa da sakuTari kapitalis mdgomareobas gark
veuli TariRisaTvis. igi warmoadgens momentalur suraTs imis Sesaxeb, Tu ras flobs
firma da ra valdebulebebi aqvs mas romelime garkveuli TariRisaTvis,
anu igi gviCvenebs biznesis aqtivebis, valdebulebebisa da sakuTari kapitalis moculobas.
turistuli kompania `mogzauris~ sabalanso angariSgebas eqneba Semdegi saxe:
Kkompania `mogzauris~ sabalanso angariSgeba
I saangariSo periodis bolo
aqtivebi
fuli
kompiuteri
sul aqtivebi
8500
3000
11 500
valdebulebebi da sakuTari kapitali

valdebulebebi
sesxi
0
sul valdebulebebi
0
sakuTari kapitali
10000
gaunawilebeli mogeba
1500
sul sakuTari kapitali
11500
sul valdebulebebi da
sakuTari kapitali
11 500
yoveli firma sabalanso angariSgebas amzadebs weliwadSi erTxel

mainc, kalendaruli wlis (romelic moicavs 1 ianvridan 31 dekembramde
periods) bolos. zogierTi firma sabalanso angariSgebas amzadebs ufro
xSirad da ara weliwadSi erTxel. magaliTad, yoveli Tvis an kvartlis
bolos.
rogorc viciT, sabalanso angariSgeba moicavs or nawils. erTSi moTavsebulia aqtivebi, xolo meoreSi sakuTari kapitali da valdebulebebi. meore nawilSi warmodgenilia informacia aqtivebis dafinansebis
Sesaxeb valdebulebebiTa da sakuTari kapitaliT. valdebulebebi da sakuTari kapitali warmoadgens biznesis davalianebas gareSe pirebisa da
biznesis mflobelebis mimarT. magaliTad, aqtivebis dafinanseba SeiZleba
ganxorcieldes sesxiT da mflobelis (mflobelebis) sakuTari kapitaliT.
48
biznesis mflobels (an mflobelebs) yovelTvis ganvixilavT, rogorc

biznesisagan gancalkavebul pirs, ris gamoc, kapitali, romelsac mflobeli (an mflobelebi) saqmeSi debs (deben), iTvleba biznesis valad mflobelisadmi (mflobelebisadmi). wlis ganmavlobaSi Catarebuli muSaobis
Sedegad mflobelis kapitali izrdeba mogebis sididiT da mcirdeba
mflobelis mier piradi moxmarebisaTvis amoRebuli TanxiT, ris gamoc
wlis bolos kapitalis odenoba icvleba.
kompaniis maStabebis zrdasTan erTad sabalanso angariSgeba saWiroebs met detalizacias, raTa saWiroebis SemTxvevaSi SesaZlebeli iyos kompaniis finansebis Sesaxeb ufro dawvrilebiTi informaciis miReba.
ganvixiloT aqtivebis, valdebulebebis da sakuTari kapitalis ZiriTadi muxlebi
aqtivebi
sabalanso angariSgebaSi aqtivebi iyofa or jgufad, esenia:
I. mimdinare (likviduri) aqtivebi;
II. grZelvadiani (aralikviduri aqtivebi);
sakuTriv grZelvadiani aqtivebis jgufSi erTiandebian ZiriTadi saSualebebi da aramaterialuri aqtivebi.
sabalanso angariSgebaSi aqtivebi dalagebulia likvidurobis mixedviT, aAnu imis mixedviT, Tu ramdenad advilad gadaiqcevian isini fulad.
mimdinare aqtivebi (Current Assets) es iseTi aqtivebia, romlebic gankuTvnilia fulad gadasaqcevad da SesaZlebelia gadavaqcioT fulad balansis Sedgenidan erTi wlis ganmavlobaSi. amaSi Sedis rogorc fuladi,
aseve arafuladi saxsrebi.
fuli (Cash) fuli salaroSi, fuladi saxsrebi mimdinare da vadian angariSze.
savaWro moTxovnebi (debitoruli davalianebis amsaxveli angariSebi) (Accounts Receivable) im klientebisgan misaRebi saxsrebi,
romlebmac firmis saqoneli an/da momsaxureba kreditSi SeiZines.
Cveni magaliTis SemTxvevaSi, es SeiZleba iyos kompania `mogzauris~
mier kreditSi gaweuli momsaxureba.
sasaqonlo-materialuri maragebi (smm) (Inventory) kompaniebSi
sasaqonlo-materialur maragebs SeiZleba miekuTvnebodes nedleuli, masalebi, romlebsac viyenebT kompaniis funqcionerebisaTvis
da mza produqcia, romelic gankuTvnilia gasayidad.
ZiriTadi saSualebebi (Fixed Assets) grZelvadiani materialuri aqtivebia, romlebic ar aris gaTvaliswinebuli gasayidad da maTi gamo
yenebis vada erT weliwads aRemateba. magaliTad, miwa, Senoba, avtomobilebi, kompiuterebi, meqanizmebi (danadgarebi, Carxebi, robotebi)...
aqtivebi, romlebic gamoiyeneba xangrZlivi drois ganmavlobaSi, maga
liTad, Carxebi, anda satvirTo avtomobilebi, nel-nela icviTeba, anda
Zveldeba da garkveul etapze gamosayeneblad uvargisi xdeba. sabuRaltro aRricxvaSi gamoiyeneba procedura, romelic aqtivebis Rirebulebis
klebas sistematurad anawilebs maTi gamoyenebis mTel periodze, am
proceduras ewodeba cveTa.
aramaterialuri aqtivebi (Intangible assets) aqtivebis am jgufs miekuTvneba xangrZlivi gamoyenebis, nivTieri formiT ararsebuli aqtivebi.
maTi yvelaze gavrcelebuli magaliTebia: licenziebi, patentebi, saavtoro uflebebi, savaWro marka da sxva.
valdebulebebi
balansis am nawilSi moTavsebulia firmis valebi. is aCvenebs im saxsrebis raodenobas, romelic firmas sxva firmebis an kerZo pirebis marTebs. valdebulebebi SeiZleba iyos mimdinare (moklevadiani) da grZelvadiani, aqedan gamomdinare, valdebulebebi iyofa or did jgufad (tipad):
I. mimdinare (moklevadiani) valdebulebebi;
II. grZelvadiani valdebulebebi.
konkretuli valdebulebis romelime jgufisTvis mikuTvneba, mis dafarvamde darCenili drois mixedviT xdeba.
Mmimdinare valdebulebebi (Current Liabilites) es iseTi valdebulebebia, romlebic unda daifaros sabalanso angariSgebis Sedgenis TariRidan
erTi wlis ganmavlobaSi.
savaWro valdebulebebi (kreditoruli davalianebis amsaxveli angariSebi) (Accounts Payable) aseTi davalianeba Cndeba maSin, rodesac firma yidulobs saqonels an momsaxurebas kreditSi. Cveni magaliTis SemTxvevaSi, es SeiZleba iyos turistuli kompaniis mier
kreditSi nayidi maragebi anda miRebuli momsaxureba.
daricxuli valdebulebebi (dagrovili davalianeba) (Accrued Expen
ses) daricxul valdebulebebSi Sedis iseTi xarjebi, romelic
firmam ukve gaswia, magram mis mier jer ar aris gadaxdili. Cveni
magaliTis SemTxvevaSi, SeiZleba iyos kompania `mogzauris~ mier
moxmarebuli eleqtroenergiis Rirebulebis safasuri, romelic
kompanias ukve daericxa da momavalSi iqneba gadaxdili. e.i. turis
tul kompanias aqvs daricxuli valdebuleba. magaliTad, xelfasis davalianeba, sagadasaxado davalianeba warmoadgenen xarjebs,
romlebic firmam uaxloes xanSi aucileblad unda gadaixados. Tu
aseT xarjebs da, aqedan gamomdinare, Sesabamis valdebulebebs ar
50
davafiqsirebT, firmis sabalanso angariSgebam SeiZleba SecdomaSi Segviyvanos, radganac am SemTxvevaSi zogierTi vali da xarji,
romelic dakavSirebulia Semosavlis miRebasTan, ar iqneba masSi
asaxuli.
grZelvadiani valdebulebebi (Long-Term Liabilities) iseTi valdebu
lebebia, romelTa dafarvis vada dgeba sabalanso angariSgebis Sedgenis
TariRidan erTi wlis Semdeg da ufro gvian. magaliTad, bankSi sami wlis
vadiT aRebuli sesxi.
sakuTari kapitali
mflobelis (mflobelebis) mier sawarmoSi Cadebuli investiciebi sabalanso angariSgebaSi warmodgenilia sakuTari kapitalis nawilSi. sabalanso angariSgebis am nawilSi aseve miTiTebulia firmis gaunawilebeli mogeba mTlianad firmis wminda mogeba, romelsac gamoklebuli aqvs
gadaxdili dividendebi. Cveni magaliTis SemTxvevaSi kompania `mogzauris~
sakuTari kapitali biznesis dasawyebad Seadgenda 10000 lars mflobelis mier investirebul Tanxas, xolo saangariSo periodis bolos sakuTari kapitali gaizarda gaunawilebeli mogebiT 1500 lariT da mTlianad
Seadgina 11500 lari.
rogorc vxedavT, droTa ganmavlobaSi kompaniis operaciebis raodenobis zrdasTan erTad sabalanso angariSgebaSi SeiZleba gaCndes gacilebiT meti muxli, vidre Cvens magaliTSi iyo moyvanili. magaliTad, kompania `mogzauris~ sabalanso angariSgebam SeiZleba aseTi saxe miiRos:
Kkompania `mogzauris~ sabalanso angariSgeba
III saangariSo periodis bolo
aqtivebi
valdebulebebi da sakuTari kapitali
mimdinare aqtivebi
mimdinare valdebulebebi
fuli
13672.5
savaWroO MOmoTxovnebi
5000
maragebi
400
sul mimdinare aqtivebi
19072.5
savaWro valdebulebebi
600
sul mimdinare valdebulebebi
600
grZelvadiani valdebulebebi
bankis sesxi
5000
ZiriTadi saSualebebi
sul grZelvadiani valdebulebebi 5000
kompiuteri
3000
sul valdebulebebi
dagrovili cveTa
(1500) 1500
sakuTari kapitali
sul ZiriTadi saSualebebi 1500
5600
10000
4972.5
sul sakuTari kapitali
14972.5
sul valdebulebebi da
sul aqtivebi
20 572.5
sakuTari kapitali
20572.5
marTalia, Cven zemoT sabalanso angariSgebis ufro met muxlebze

gvqonda saubari, magram imis gamo, rom magaliTSi moyvanil kompania `mogzaurs~ isini mesame periodis bolosTvis ar gaaCnda, Sesabamisad, kompaniis sabalanso angariSgebaSic ar aisaxa.
cveTa (Depreciation), amortizacia (Amortization)
Senoba-nagebobebis, manqana-danadgarebis sicocxlis, anu eqspluataciis periodi ar Semoifargleba erTi saangariSo periodiT, magram
isini usasrulod ar funqcionireben da dadgeba dro, roca isini aRar
ivargeben moxmarebisaTvis.
droTa ganmavlobaSi maTi Rirebuleba klebulobs. kompaniebis umravlesoba iTvaliswinebs Tavisi aqtivebis eqspluataciis periods. maT unda
UuCvenon mocemuli momentisaTvis aqtivebis Rirebuleba sabalanso angariSgebaSi.
cveTa aris aqtivis SesaZenad gadaxdili fulis, anu aqtivis Rirebule
bis saeqspluatacio periodze xarjebad gadanawilebis da Sesabamisad misi
Rirebulebis Semcirebis procesi.
kompanias SeuZlia airCios cveTis Sefasebis arsebuli ramdenime meTodidan nebismieri. yvela meTodi eyrdnoba buRaltrul Sefasebas, romelic
gansazRvravs vargisianobis periods nebismieri ZiriTadi saSualebebisaTvis. yvelaze farTod gamoiyeneba wrfivi anu Tanabari Senatanebis meTodi,
romlis Tanaxmadac, yvela saangariSo periodisaTvis iricxeba cveTis Tanabari raodenoba aqtivis eqspluataciis mTeli periodis ganmavlobaSi.
cveTis xarji gamoiTvleba Semdegnairad:
magaliTad, vTqvaT, varaudoben, rom Carxis eqspluataciis vadaa 5

weli, misi Rirebulebaa 20
000 lari, xolo Rirebuleba 5 wlis Semdeg
iqneba 5000 lari. maSin cveTis danaricxis sidide toli iqneba:
1-li weli
me-2 weli
me-3 weli
me-4 weli
me-5 weli
Carxis Rirebuleba
20000 lari
20000 lari
20000 lari
20000 lari
20000 lari
dagrovili
cveTa
3000 lari
6000 lari
9000 lari
12000 lari
15000 lari
Carxis narCeni
17000 lari
Rirebuleba
14000 lari
11000 lari
8000 lari
5000 lari
52
cveTaA iTvleba xarjad da yoveli wlis bolosaTvis aRiricxeba mogebazaralis angariSgebaSi. dagrovili cveTaA jamdeba da akldeba im ZiriTadi
saSualebebis Sesyidvis fass, romliTac isini warmodgebian sabalanso angariSgebaSi. ZiriTadi saSualebebidan cveTas ar ganicdis mxolod miwa.
rac Seexeba aramaterialur aqtivebs, maTi Rirebulebis xarjebSi gadatanis process amortizacias uwodeben. magaliTad, telekompaniam 10
milionad SeiZina evropis CempionTa ligis translirebis ufleba momdevno oTxi wlis ganmavlobaSi. erT welze gadaangariSebiT licenziis
Rirebuleba Seadgens 2.5 milions. erTi wlis gasvlis Semdeg telekompanias darCeba translirebis ufleba kidev sami wlis ganmavlobaSi, romlis
Rirebulebac iqneba 7.5 milioni (10 milions sawyis Rirebulebas minus 2.5
milioni, erTi welze gadaangariSebuli translirebis Rirebuleba).
1-li weli
me-2 weli
me-3 weli
me-4 weli
licenziis
Rirebuleba
10 000 000
7 500 000
5 000 000
2 500 000
amortizacia
2 500 000
2 500 000
2 500 000
2 500 000
licenziis
narCeni
Rirebuleba
7 500 000
5 000 000
2 500 000
Cveni magaliTis SemTxvevaSi kompania `mogzauris~ mier pirveli saanga

riSo periodis ganmavlobaSi 3000 larad SeZenili kompiuterebi mesame
saangariSo periodis bolosTvis ganicdis cveTas 1500 lars ori periodis ganmavlobaSi da kompiuterebis narCeni Rirebuleba iqneba 1500 Llari
(3000 lars, sawyis Rirebulebas minus 1500 lari dagrovili cveTa).
davaleba
SeadgineT sabalanso angariSgeba, romelic SeiZleba miesadagebodes
bebia Tamaris bizness. axseniT Tqvens mier sabalanso angariSgebaSi
Setanili TiToeuli punqti.
2.3. mogeba-zaralis angariSgeba (Income Statement)

mogeba-zaralis angariSgeba aris finansuri angariSgeba, sadac mocemuli periodisaTvis vajgufebT sawarmos Semosavlebs da xarjebs da
vadarebT erTmaneTs. Tu sabalanso angariSgeba warmoadgens `momentalur
fotosuraTs~, mogeba-zaralis angariSgeba SeiZleba SevadaroT `kinofilms~. masSi jamdeba yvela Semosavali, saxsrebi, romelic ukve iqna an
iqneba miRebuli myidvelebisagan maTTvis miwodebuli saqonlisa an momsaxurebis miyidvis Sedegad da yvela xarji (xarjebi, romelic gaweul
iqna Semosavlis gamomuSavebis proces
Si). Semdeg Semosavlebs akldeba
xarjebi da viRebT mogebas, an vxedavT, Tu ra zarali ganicada kompaniam.
xSirad mogeba-zaralis angariSgebas meorenairad uwodeben Semosavlebisa
da xarjebis angariSgebas (Profit and Loss Account).
Cven mier moyvanil magaliTSi turistuli kompania `mogzauris~ mogeba-zaralis angariSgebas eqneba Semdegi saxe:
Kkompania `mogzauris~ mogeba-zaralis angariSgeba
I saangariSo periodi
Semosavali
Ggaweuli momsaxurebidan miRebuli Semosavali
sul miRebuli Semosavali
6000
6000
xarjebi
ijaris xarji
xelfasis xarji
sul gaweuli xarjebi
500
4000
4500
mogeba 1500
kompaniis maStabebis zrdasTan erTad mogeba-zaralis angariSge
bac, iseve rogorc sabalanso angariSgeba, saWiroebs met detalizacias,
raTa dainteresebis SemTxvevaSi SesaZlebeli gaxdes kompaniis Sesaxeb
dawvrilebiTi informaciis miReba.
Semosavlebi (Revenues)
Cveulebriv, kompaniam Semosavlebi SeiZleba miiRos saqonlis gayidvis
an klientebisaTvis momsaxurebis gawevis, an orives erTad ganxorcielebis
Sedegad. Semosavlis sxva wyaroebs SeiZleba ganekuTvnebodes ijaridan
miRebuli Semosavali, bankSi depozitebze ganTavsebul saxsrebze daric
xuli procentebi da sxva. yuradReba miaqcieT im garemoebas, rom sesxad
aRebuli Tanxa Semosavlad ar iTvleba, magaliTad, Tqven rom 1000 lari
isesxoT, is gansazRvruli periodis Semdeg ukan unda daubrunoT kredi-
54
tors. Tavis mxriv, ukandabrunebuli nasesxebi fuli (1000 lari) ar iTvleba xarjad, radganac Tqven ukan abrunebT droebiT Tqvens gankargvaSi
myof (nasesxeb) fuls. xarjad iTvleba Tanxa, romelic procentis saxiT
daericxeba Tqven mier sesxad aRebul Tanxas da romelsac uxdiT kreditors. rac Seexeba bankSi depozitze Setanili Tanxis ukan gamotanas, isic
ar CaiTvleba Semosavlad, radganac Tqven gibrundebaT Tqveni sakuTari
saxsrebi, romelic droebiT gqondaT mibarebuli bankisTvis. magram is
Tanxa, romelic bankis mier procentis saxiT daericxeba depozitze ganTavsebul Tqven Tanxebs, iqneba TqvenTvis Semosavali. mogeba-zaralis an
gariSgebaSi Semosavlebis nawilSi iwereba mxolod saqonlis an momsaxu
rebis realizaciidan miRebuli Semosavlebi.
xarjebi (Expenses)
mogeba-zaralis angariSgebaSi
xarjebs vajgufebT or jgufad: 1) danaxarjebad, romelic pirdapir (uSualod) aris dakavSirebuli saqonlis
warmoebasTan an mis SeZenasTan Semdgomi realizaciisTvis (es xarjebi
aisaxeba mogeba-zaralis angariSgebaSi realizebuli saqonlis TviTRirebulebis punqtSi (Cost of Goods Sold)). da 2) saoperacio xarjebad (Ope
rating Expenses) (xarjebad, romelic dakavSirebulia sawarmos funqcionirebasTan).
Tavis mxriv saoperacio xarjebi iyofa ori tipad:
1. savaWro xarjebi (Selling Expenses) yvela xarji, romelic dakavSirebulia saqonlis an momsaxurebis marketingTan da maT gayidvebTan.
magaliTad, aseT xarjebs ganekuTvneba gamyidvelebis xelfasi, xarjebi
reklamaze, klientebis momaragebaze, savaWro operaciebis dazRvevaze,
savaWro da sasawyobo mowyobilobebis cveTa da, saerTod, yvela is xarji,
romelic dakavSirebulia gasaRebis (savaWro) ganyofilebasTan.
2. administraciuli xarjebi (General and Administrative Expenses)
iseTi xarjebia, romelic dakavSirebulia ofisebis SenaxvasTan da marTvasTan, e.i. ar aris dakavSirebuli uSualod saqonlisa an momsaxurebis
warmoebasTan da marketingTan. aseT xarjebs ganekuTvneba, magaliTad,
profesiuli momsaxurebis xarjebi (buRaltrebisa da iuristebis xelfasi), ofisis muSakebis xelfasi, saofise mowyobilobebis cveTa, saofise
operaciebis dazRveva, ofisis momarageba da a.S.
rogorc wesi, momsaxurebis sferos (magaliTad, silamazis salons,
turistul kompanias da sxva) kompaniebis mogeba-zaralis angariSgebaSi
realizebuli saqonlis TviTRirebulebis punqti ar aris im mizeziT, rom
es kompaniebi saqonels ar yidian da maT produqts momsaxurebis gaweva
warmoadgens. aseTi saxis kompaniebSi xarjebi mTlianad gaerTianebulia

saoperacio xarjebSi.
momsaxurebis sferos kompaniebis mogeba-zaralis angariSgebaSi:
Semosavlebs vaklebT saoperacio xarjebs da vRebulobT saoperacio mogebas (Operating Income).

saoperacio mogebis gamoTvlis Semdeg saWiroa daviangariSoT kompaniis sxva Semosavlebi da xarjebi.
sxva (arasaoperacio) SemosavlebSi (Other Income) asaxulia firmis
mier saangariSo periodis ganmavlobaSi miRebuli is Semosavlebi, romlebic uSualod ar arian dakavSirebulni mis ZiriTad sameurneo saqmianobasTan. aseTebia: Senobis saijaro Semosavali, manqana-mowyobilobebis
gayidvidan miRebuli sargebeli, sargebeli savaluto kursis cvlilebidan da sxva.
sxva (arasaoperacio) xarjebi (Other Expenses) warmoadgenen firmis
mier saangariSo periodis ganmavlobaSi gaweul im xarjebs, romlebic
uSualod ar aisaxeba saqonlis TviTRirebulebasa da saoperacio xarjebSi. aseTi xarjis magaliTia danakargi savaluto kursis cvlilebidan.
Mmas Semdeg, rac saoperacio mogebas gamovaklebT sxva xarjebs da
mivumatebT sxva Semosavlebs miviRebT mogebas dabegvramde (Net Income
Before Income Taxes)
mogebis gadasaxadi (Income Taxes) warmoadgens saxelmwifos mier mogebidan garkveuli procentis saxiT sakanonmdeblo wesiT dadgenil gadasaxads.
rodesac mogebas dabegvramde gamovaklebT mogebis gadasaxads miviRebT wminda mogebas.
wminda mogeba (Net Income) warmoadgens firmis jamuri Semosavlebisa
da xarjebs Soris sxvaobas.
droTa ganmavlobaSi turistuli kompanias `mogzauris~ mogeba-zaralis angariSgeba SeiZleba ese gamoiyurebodes:
56
kompania `mogzauris~ mogeba-zaralis angariSgeba

III saangariSo periodi
Semosavali
Ggaweuli momsaxurebidan miRebuli Semosavali
sul miRebuli Semosavali
saoperacio xarjebi
savaWro xarjebi
reklamis xarji
sul savaWro xarjebi
administraciuli xarjebi
xelfasis xarji
komunaluri xarjebi
cveTis xarji
maragebis xarji
sul administraciuli xarjebi
sul saoperacio xarjebi
8000
8000
400
400
5000
800
750
200
6750
7150
saoperacio mogeba
850
mogeba dabegvramde
mogebis gadasaxadi (15%)
wminda mogeba
850
127.5
722.5
Cvens magaliTSi gavakeTeT daSveba, rom mogebis gadasaxadi Seadgens

15%-s.
rac Seexeba savaWro da samrewvelo kompaniebisTvis mogeba-zaralis
angariSgebas, Semosavlebs vaklebT realizebuli saqonlis TviTRirebulebas (am tipis organizaciebSi reqlizebuli saqonlis TviTRirebulebis calke gamoyofa ganpirobebulia im garemoebiT, rom masze modis
amdagvari kompaniebis xarjebis mniSvnelovani nawili) da vRebulobT
saerTo mogebas (Gross Profit). xolo Semdeg saerTo mogebidan saoperacio
xarjebis gamoklebiT miviRebT saoperacio mogebas. Aamis Semdeg saoperacio mogebas mivumatebT sxva Semosavals da gamovaklebT sxva xarjebs,
miviRebT mogebas dabegvramde. da bolos, mogebas dabegvramde vaklebT
mogebis gadasaxads da vRebulobT wminda mogebas.
davaleba
SeadgineT mogeba-zaralis angariSgeba, romelic SeiZleba miesadagebodes bebia Tamaris bizness. axseniT Tqven mier angariSgebaSi Seta
nili TiToeuli punqti.
2.4. fuladi saxsrebis moZraobis angariSgeba

(Cash Flow Statement)
es aris finansuri dokumenti, romelSic Sejamebulia garkveuli periodis ganmavlobaSi firmaSi Semosuli da gasuli fuli. fuli SeiZleba moZraobdes sami mimarTulebiT: saoperacio saqmianoba, sainvesticio
saqmianoba, safinanso saqmianoba.
fuladi saxsrebis moZraobis angariSgebis analizi saSualebas gvaZ
levs, SevafasoT kompaniis likvidobis xarisxi, anu misi gadaxdisunarianoba.
firmis fuladi saxsrebis moZraobis angariSgebas SesaZlebelia Sem
degi struqtura hqondes:
fuli periodis dasawyisSi
saoperacio saqmianoba
klientebisgan miRebuli fuli
gadaxdili ijara
momwodeblebisTvis gadaxdili fuli
gadaxdili xelfasebi
gadaxdili komunaluri gadasaxadebi
fuladi nakadebi saoperacio saqmianobidan
sainvesticio saqmianoba
ZiriTadi saSualebebis SeZenaze gadaxdili fuli
ZiriTadi saSualebebis gayidvidan miRebuli fuli
sxvadasxva sawarmoebis aqciebis SeZenaze gadaxdili fuli
fuladi nakadebi sainvesticio saqmianobidan
safinanso saqmianoba
bankis valis aReba
bankis valis gastumreba
fasiani qaRaldebis gamoSvebiT miRebuli fuli
mflobelis mier amoRebuli Tanxebi

fuladi nakadebi safinanso saqmianobidan
fuladi nakadebi periodis ganmavlobaSi
fuli periodis bolos
fuladi saxsrebis moZraobis angariSigebidan Cans, rom arsebobs naRdi fulis miRebis ori ZiriTadi wyaro: pirveli aris firmis mier warmoebuli produqtis realizaciis saSualebiT, anu naRdi fulis Sida
wyaro, xolo meore garedan miRebuli fuladi saxsrebi, magaliTad,
mflobelebis mier biznesSi Cadebuli Tanxebi, biznesis mier sakuTari
aqtivebis gayidva, biznesis mier bankidan sesxis aReba da sxva.
58
turistuli kompania `mogzauris~ fuladi saxsrebis moZraobis angariSgeba SeiZleba ase gamoiyurebodes:
kompania `mogzauris~ fuladi saxsrebis moZraobis angariSgeba
III saangariSo periodi
14000
fuladi nakadebi saoperacio saqmianobidan
klientebisgan miRebuli fuli
7500
gadaxdili xelfasebi (6000)
gadaxdili komunaluri gadasaxadebi
(800)
sareklamo momsaxurebaSi gadaxdili fuli
(400)
gadaxdili gadasaxadebi
(127.5)
sul fuladi nakadebi saoperacio saqmianobidan
172.5
fuladi nakadebi sainvesticio saqmianobidan

fuladi nakadebi safinanso saqmianobidan
gacemuli dividendebi
sul fuladi nakadebi safinanso saqmianobidan
0
(500)
(500)
fuladi nakadebi periodis ganmavlobaSi

(327.5)
fuli periodis bolos 13672.5
2.5. kavSiri finansur angariSgebebs Soris

turistuli kompania `mogzauris~ magaliTze SevecadoT, davinaxoT
kav
Siri sabalanso, mogeba-zaralis da fuladi saxsrebis moZraobis angariSgebebs Soris. ganvixiloT magaliTi pirveli sami periodisTvis:
periodi I
1. mflobelebma ganaxorcieles 10000 laris investireba biznesSi.
2. kompaniam SeiZina ori kompiuteri, TiTo 1500 larad.
3. klientebma periodis ganmavlobaSi kompanias gadauxades 6000 lari
gaweuli momsaxurebisaTvis.
4. kompaniam gadauxada TanamSromlebs xelfasi 4000 lari.
5. kompaniam (biznesma) gadaixada ofisis qiris Tanxa 500 lari.
periodi II
1. kompaniam aiRo grZelvadiani sesxi bankSi 5000 lari.
2. klientebma periodis ganmavlobaSi kompanias naRdi fuliT gada
uxades 3500 lari gaweuli momsaxurebisaTvis.
3. amas garda, kompaniam ganaxorciela 4500 laris Rirebulebis momsaxureba kreditSi.
4. TanamSromlebis mimarT saxelfaso davalianebam periodis ganmavlobaSi Seadgina 4000 lari, magram kompaniam dafara mxolod 3000
lari.
5. periodis bolosTvis kompiuterebma ganicades cveTa, ramac Seadgina Rirebulebis 1/4.
periodi III
1. kompaniam ofisisaTvis SeiZina 600 laris smm (kompania `mogzauris~
SemTxvevaSi saofise maragebi), Tanxis gadaxda unda ganxorcieldes
momdevno periodSi.
2. kompaniam gadauxada Tavis TanamSromlebs saxelfaso davalianeba
wina periodidan (1000 lari).
3. klientebma, mTlianad dafares savaWro davalianeba, romelic
hqondaT kompaniis mimarT wina periodidan (4500 lari)
4. kompaniam ganaxorciela 8000 laris momsaxureba, romlidanac 3000
laris ganxorcielda naRd fulze, danarCeni ki kreditSi.
5. kompaniam TanamSromlebs gadauxada xelfasi 5000 lari.
6. ofisSi komunalurma xarjebma Seadgina 800 lari.
7. mflobelebma miiRes 500 lari dividendebis saxiT.
8. periodis bolosTvis kompiuterebis cveTam isev Seadgina sawyisi
Rirebulebis 1/4 (750 lari)
9. periodis ganmavlobaSi kompaniam gamoiyena SeZenili smm-is 1/3
(600 1/3 = 200 lari).
10. kompaniam sareklamo saqmianobaze daxarja 400 lari.
11. kompaniam gadaixada mogebis gadasaxadi 127.5 lari.
moyvanil informaciaze dayrdnobiT SevecadoT, SevadginoT sxvadasxva saxis finansuri angariSgebebi. SemoviRoT ramdenime aRniSvna, romlis
gamoyenebac gagviadvilebs Seqmnili suraTis TvalnaTliv aRqmas:
(R) revenue Semosavali, romliTac aRvniSnavT yvelanair Semosavlebs mogeba-zaralis angariSgebaSi.
(E) expense xarji, romliTac aRvniSnavT yvela saxis xarjebs
mogeba-zaralis angariSgebaSi.
(O) operating activities saoperacio saqmianoba, romliTac aRvniSnavT firmis im qmedebebs, romelic ganekuTvneba saoperacio
saqmianobas da aisaxeba fuladi saxsrebis moZraobis angariSgebaSi saoperacio saqmianobis nawilSi. magaliTad, gadaxdili
xelfasi, gasaRebuli produqcia, SeZenili smm.
(I) investing activities sainvesticio saqmianoba, amiT aRvniSnavT
firmis im qme
debebs, romlebic ganekuTvneba sainvesticio
60
saqmianobas da aisaxeba fuladi saxsrebis moZraobis angariSgebaSi sainvesticio saqmianobis nawilSi, magaliTad, ZiriTadi
saSualebebis miwis, Senobis, danadgarebis yidva, sxvadasxva
saxis fasiani qaRaldebis yidva.
(F) financing activities safinanso saqmianoba, amiT aRvniSnavT
firmis im qmedebebs, romlebic ganekuTvneba safinanso saqmianobas da aisaxeba fuladi saxsrebis moZraobis angariSgebaSi,
safinanso saqmianobis nawilSi. magaliTad, bankis valis aReba
da gastumreba, fasiani qaRaldebis gamoSveba, mflobelebis
mier sakuTari fulis Cadeba biznesSi.
(D) dividends dividendebi, amiT aRvniSnavT fuls, romelic firmam gadauxada Tavisi mflobelebs. dividendebi fuladi saxsrebis moZraobis angariSgebaSi aisaxeba safinanso saqmianobis
nawilSi, rogorc mflobelebis mier fulis amoReba biznesidan.
gverdebze (61-Y63Y) moyvanil cxrilebSi naCvenebia, Tu rogor gavlenas

moaxdens kompania `mogzauris~ mier I, II da III periodebSi ganxorcielebuli aqtivobebi kompaniis aqtivebze, valdebulebebze da sakuTar kapitalze; romeli aqtivoba ganekuTvneba saoperacio saqmianobas, romeli sainvesticio saqmianobas da romeli safinanso saqmianobas. Aaseve naCvenebia,
romel aqtivobas moaqvs kompaniisTvis Semosavlebi da romels xarjebi.
naCvenebia, Tu rogor gavlenas moaxdens yvela qmedeba periodebis mixedviT sabolood mogeba-zaralis, gaunawilebeli mogebis, sabalanso da fuladi saxsrebis moZraobis angariSgebebze.
8 500
+ 10 000 (F)
500 (O)
+ 6 000 (O)
4 000 (O)
3 000 (I)
salaro
6 000
(4 500)
1 500
fuladi nakadebi saoperacio saqmianobidan:

momsaxurebis gawevidan Semosuli Tanxa
TanamSromlebisaTvis da ijaris saxiT
gadaxdili Tanxa
saop. saqmianobidan fuladi nakadebis jami
fuladi nakadebi sainvesticio saqmianobidan:
kompiuterebSi gadaxdili Tanxa
fuladi nakadebi safinanso saqmianobidan:
mflobelebis mier biznesSi Cadebuli fuli
sul fuladi nakadebis jami periodis
ganmavlobaSi
fuli periodis bolos
6 000
8 500
0
$ 8 500
10 000
(3 000)
(4 500)
1 500
balansis dawyeba
wminda mogeba
balansi damTavr.
0
1 500
1 500
gaunawilebeli mogebis
angariSgeba
3 000
+ 3 000
kompiuteri
aqtivebi
fuladi saxsrebis
moZraobis angariSgeba
Semosavali (R)
xarjebi (E)
wminda mogeba
mogeba-zaralis
angariSgeba
sawyisi
balansi
(qmedeba)
1
2
3
4
5
balansi
damTavrebisas
periodi I
10000
+ 10000
investirebuli
kapitali
valdebulebebi da sak. kapitali

$ 10 000
1 500
valdebulebebisa da
sakuTari kapitalis jami
$ 11 500
1500
500 (E)
+ 6 000 (R)
4 000 (E)
gaunawilebeli
mogeba
sakuTari kapitali
sabalanso angariSgeba
aqtivebi
salaro
8 500
kompiuteri
3 000
aqtivebis jami
$ 11 500
valdebulebebi
salaro
8 000
(4 750)
3 250
3 000
3 000
balansis dawyeba
wminda mogeba
balansi damTavr.
14 000
8 500
5 500
5 000

firmis mier bankidan aRebuli sesxi
sul fuladi nakadebis jami periodis

ganmavlobaSi
(3 000)
500
3 500

momsaxurebis gawevidan Semosuli Tanxa
TanamSromlebisaTvis gadaxdili
xelfasis Tanxa
fuli periodis bolos
750
750
dagro
kompiuteri -vili
cveTa
1 500
3 250
4 750
angariSgeba
4 500
+ 4 500
savaWro
moTxovnebi
aqtivebi
fuladi saxsrebis
Semosavali (R)
xarjebi (E)
wminda mogeba
mogeba-zaralis
angariSgeba
sawyisi
balansi
8 500
(qmedeba)
1
+ 5 000 (F)
2
+ 3 500 (O)
3
4
3000 (O)
5
balansi damTavrebisas
14 000
periodi II
aqtivebi
10 000
10 000
investirebuli
kapitali
saxelfaso davalianeba
bankis vali
valdebulebebisa da
20 750
1 000
5 000
10 000
4 750
4 750
3 500 (E)
+ 4 500 (R)
4 000 (E)
750 (E)
1 500
gaunawilebeli
mogeba
sakuTari kapitali
sa balanso angariSgeba
5 000
+ 5 000
bankis
vali
salaro
14 000
savaWro moTxovnebi 4 500
kompiuteri
3 000
dagrovili cveTa
(750)
aqtivebis jami
20 750
1 000
+ 1 000
saxelfaso
davalianeba
valdebulebebi
P.S. Tu daakvirdiT, kompiuteris cveTam asaxva Hhpova rogorc sabalanso,

aseve mogeba-zaralis angariSgebaSi xarjis saxiT. magram fuladi saxsrebis
moZraobis angariSSi araferi icvleba (kompiuteris cveTa ar aisaxeba), radgan
cveTis dros ar xdeba fulis realuri gadineba kompaniidan.
kreditSi ganxorcielebuli momsaxurebis Tanxa 4 500 aisaxa sabalanso
angariSgebaSic da mogeba-zaralis angariSgebaSic xarjviT nawilSi, magram
fuladi saxsrebis moZraobis angariSgebaSi asaxvas mimdinare periodSi ar hpovebs,
radganac fulis realuri cvlileba ar momxdara.
saxelfaso davalianeba, romelmac Seadgina 4 000, davyaviT or nawilad:
3000-ad, romelic iqna mimdinare periodSi gadaxdili kompaniis mier da 1 000-ad,
romelic SemdgomSi iqneba gadaxdili da sabalanso angariSgebaSi aisaxa rogorc
saxelfaso davalianeba. mogeba-zaralis angariSgebaSi mas vatarebT rogorc
erTian xarjs 4 000-s, xolo fuladi saxsrebis moZraobis angariSgebaSi (mimdinare
periodSi) asaxvas povebs mxolod realurad gasuli Tanxa 3 000, 1 000 - ki aisaxeba
mxolod maSin, rodesac firma mas realurad gadaixdis.
62
400 (O)
127.5 (O)
13 672.5
balansi damTavrebisas
8 000
(7 277.5)
722.5
3 000
3 000
1 500
750
750
dagrovili
cveTa
(500)
4 972.5
4750
722.5
angariSgeba
400
200
+ 600
kompiuteri
balansis dawyeba
wminda mogeba
gadaxdili dividendebi
balansis bolo
5 000
4 500
+ 5 000
4 500
smm
aqtivebi
savaWro
moTxovnebi
fuladi saxsrebis
momsaxurebis gawevidan Semosuli Tanxebi
7 500
gadaxdili xelfasi da ofisTan
dakavSirebuli sxva xarjebi
(7 327.5)
172.5
gadaxdili dividendebi
(500)
sul fuladi nakadebis jami periodis ganmavlobaSi (327.5)
14 000
fuli periodis bolos
13 672.5
Semosavali (R)
xarjebi (E)
wminda mogeba
mogeba-zaralis
angariSgeba
1 000 (O)
+ 4 500 (O)
+ 3 000 (O)
5 000 (O)
800 (O)
500 (F)
14 000
salaro
sawyisi
balansi
(qmedeba)
1
2
3
4
5
6
7
8
9
10
11
periodi III
aqtivebi
600
0
+ 600
10 000
10 000
investirebuli
kapitali
savaWro valdebulebebi
bankis vali
valdebulebebisa da
20 572.5
0
600
5 000
10 000
4 972.5
4 972.5
+ 8 000 (R)
5 000 (E)
800 (E)
500 (D)
750 (E)
200 (E)
400 (E)
127.5 (E)
4 750
gaunawilebeli
mogeba
sakuTari kapitali
sabalanso angariSgeba
5 000
5 000
salaro
13 672.5
savaWro moTxovna
5 000
smm
400
kompiuteri
3 000
dagrovili cveTa
(1 500)
aqtivebis jami
20 572.5
1 000
1 000
savaWro bankis
valde- vali
buleba
valdebulebebi
64
P.S. daukvirdiT saxelfaso davalianebas (1000 lars), romelic kompania `mogzaurs~ gadmoyva wina periodidan da gastumrebul iqna mesame periodSi. is asaxvas hpovebs sabalanso angariSgebaSi salaros akldeba 1000 da
saxelfaso davalianebasac Sesabamisad gamoakldeba 1000. fuladi saxsrebis
moZraobis angariSgebaSi 1000 Caiwereba saoperacio saqmianobis nawilSi, rogorc kompaniidan realurad gasuli fuli. Tu gaxsovT, xsenebuli 1000 lari
wina periodis fuladi saxsrebis moZraobis angariSgebaSi ar agvisaxavs. rac
Seexeba mogeba-zaralis angariSgebas, araferi Seicvleba, vinaidan xsenebuli
1000 ukve iqna Cvens mier xarjebSi gatarebuli wina periodis mogeba-zaralis
angariSgebaSi.
saofise maragebi (600 laris), romelic periodis dasawyisSi iqna kompania `mogzauris~ mier SeZenili kreditSi, Tavidan asaxvas hpovebs sabalanso
angariSgebaSi. fuladi saxsrebis moZraobis angariSgebaSi igi ar aisaxeba, vinaidan kreditSi iqna SeZenili. mogeba-zaralis angariSgebaSic is ar aisaxeba,
vinaidan maragebi xarjebSi gadadian mxolod da mxolod maTi realurad gamoyenebis Semdeg, e.i. periodis bolosTvis gamoyenebuli maragebi (200 lari)
asaxvas hpoveben sabalanso angariSgebaSic da mogeba-zaralis angariSgebaSic rogorc xarji, xolo fuladi saxsrebis moZraobis angariSgebaSi is
ar aisaxeba, vinaidan 200 lari, rogorc fuladi gasavali, fuladi saxsrebis
moZraobis angariSgebaSi aisaxeba mxolod kreditis gastumrebisas.
kapitalis cvlileba, romelic aisaxeba gaunawilebel mogebaSi, SeiZleba sabolood iyos rogorc dadebi
Ti, aseve uaryofiTi. im SemTxvevaSi, Tu
kapitalis cvlileba iqneba dadebiTi, maSin sabalanso angariSgebaSi is Caiwereba rogorc gaunawilebeli mogeba, xolo uaryofiTis SemTxvevaSi rogorc daufaravi zarali. aseve gaxsovdeT, rom fuladi saxsrebis moZraobis
angariSgebaSi fuladi nakadebis jami periodis ganmavlobaSi SeiZleba iyos
rogorc dadebiTi, aseve uaryofiTi, vinaidan kompaniidan gasulma Tanxam
SeiZleba gadaaWarbos kompaniaSi Semosul Tanxas. im SemTxvevaSi, Tu fuladi
nakadebis jami periodis ganmavlobaSi uaryofiTia, misi gadafarva unda moxdes `fuli periodis dasawyisSi~ xarjze. fuli periodis bolos da fuli
periodis dasawyisSi (fuli periodis dasawyisSi aris wina periodis fuli
periodis bolos) ar SeiZleba iyos uaryofiTi, is yovelTvis dadebiTi sididea, vinaidan fuli periodis bolos igivea, rac fuli salaroSi da is araviTar SemTxvevaSi ar SeiZleba iyos uaryofiTi, igi minimum SeiZleba nulis
toli gaxdes.
ganvixiloT Cven mier moyvanili pirveli periodis informacia. mflobelebis mier biznesSi Cadebuli fuli Caiwereba sabalanso angariSgebaSi,
aqtivebis nawilSi salaroSi (+10000) da amasTanave, ZiriTadi sabalanso
tolobis pirobis Sesasruleblad, unda ganvaxorcieloT meore Cawerac
(ormagi Cawera) 10
000 Caiwereba saku
Tar kapitalSi, investirebuli
kapitalis nawilSi (+10
000). Tavis mxriv, biznesSi Cadebuli 10
000 fuladi saxsrebis moZraobis anagriSgebaSi Caiwereba safinanso saqmianobis
nawilSi, rogorc firmaSi Semosuli Tanxa. iseTi qmedebebi, rogori
caa
biznesSi sakuTari fulis Cadeba an bankis valis aReba, ar ganekuTvneba
Semosavlebs da piriqiT, firmis mier gacemuli dividendebi an gastumrebuli vali ar ganekuTvneba xarjebs, e.i. moyvanil magaliTSi mflobelebis
mier biznesSi Cadebuli 10000 ar aris Semosavali da Sesabamisad mogebazaralis (Semosavlebisa da xarjebis) angariSgebaSi ar aisaxeba.
kompaniis mier SeZenili kompiuterebi (3000) balansSi aisaxeba Semdeg
nairad: salaros gamoakldeba (3
000), xolo paralelurad gagviCndeba
axali aqtivi kompiuterebi (+3
000). fuladi saxsrebis moZraobis angariSgebaSi xsenebuli qmedeba kompiuterebis yidva aisaxeba sainvesticio saqmianobis nawilSi, rogorc firmidan fulis gasavali, vinaidan,
rogorc viciT, ZiriTadi saSualebebis yidva ganekuTvneba sainvesticio
saqmianobas, xolo mogeba-zaralis angariSgebaSi araferi Seicvleba, vinaidan ZiriTadi saSualebebis yidva xarjviT nawilSi ar aisaxeba. xarjebSi aisaxeba mxolod ZiriTadi saSualebebis is nawili, romliTac moaswro
periodis ganmavlobaSi xsenebulma saSualebebma gacveTa. Cvens magaliTSi,
I saangariSo periodSi kompiuterebi cveTas ar ganicdis (cveTas ganicdis
II da III saangariSo periodebSi, rac aisaxeba Sesabamis mogeba-zaralis angariSgebebSi).
kompaniis mier ganxorcielebuli 6000-is momsaxureba aisaxeba
aqtivebSi, salaroSi fulis matebis saxiT (+6000) da sakuTar kapitalSi
kapitalis cvlilebis nawilSi (+6000). amasTanave, momsaxurebis gaweviT
miRebuli 6
000 lari asaxvas hpovebs rogorc fuladi saxsrebis moZraobis angariSgebaSi saoperacio saqmianobis nawilSi, aseve mogeba-zaralis
angariSgebaSi Semosavlebis nawilSi. firmis mier TanamSromlebisTvis
gadaxdili xelfasi 4000, aisaxeba samive sabalanso, mogeba-zaralisa da
fuladi saxsrebis moZraobis angariSgebebSi.
kompaniis mier ofisis ijaraSi gadaxdili Tanxa 500 lari sabalanso
angariSgebaSi aisaxeba aqtivebSi, salaroSi fulis klebis saxiT (500) da
ara calke aqtivis, magaliTad, ofisis saxiT, vinaidan firmam ki ar iyida
ofisi, aramed mxolod da mxolod naqiravebi aqvs. dabalansebis mizniT
500 unda Caiweros sakuTar kapitalSi, gaunawilebeli mogebis (kapitalis
cvlilebis) nawilSi (500). gadaxdili ijaris Tanxa, rogorc mimdinare
66
xarji, ganekuTvneba saoperacio saqmianobas da fuladi saxsrebis moZraobis angariSgebaSi asaxvas hpovebs saoperacio saqmianobis nawilSi, rogorc kompaniidan gasuli Tanxa. vinaidan ijaris gadasaxadi firmisTvis
xarjia, is mogeba-zaralis angariSgebaSi asaxvas povebs xarjviT nawilSi.
I periodis axsnisa da wina masalis gacnobis Sedegad, Tqven damouki
deblad SeZlebT II da III periodebisTvis moyvanili Canawerebis garCevas.
davaleba
bebia Tamaris biznesisTvis Tqven mier Sedgenili sabalanso da mogeba-zaralis angariSgebebze dayrdnobiT daadgineT, romeli biznesaqtivoba Caiwereboda fuladi saxsrebis moZraobis angariSgebaSi,
Sesabamisad, saoperacio, sainvesticio da safinanso saqmianobebSi. axseniT Tqveni arCevani.

Tavi
finansuri
informaciis
gamoyeneba
3.1. biujeti
biujetSi aisaxeba firmis samomavlo Semosavlebisa da xarjebis
struqtura. firmaSi SeiZ
leba gakeTdes sxvadasxva biujeti, magaliTad,
gayidvebis biujeti, sareklamo biujeti, saxelfaso biujeti, ZiriTadi
saSualebebis SeZenis biujeti da sxv. yvela biujetis gaerTianebiT SesaZlebelia konsolidirebuli erTiani biujetis Sedgena.
fuli aucilebelia nedleulisa da masalebis SesaZenad, xelfasisa
da gadasaxadebis gadasaxdelad, ZiriTadi saSualebebis SesaZenad da a.S.
firmis menejmentis umniSvnelovanes amocanas warmoadgens fulis im mini
maluri moculobis gan
sazRvra, romelic saWiroa firmis normaluri,
ritmuli muSaobisTvis. firmis menejmenti am problemas fulis biujetis
SeqmniT agvarebs. igi gvixasiaTebs kompaniis mosalodnel fulad Semosavlebsa da gasavlebs drois gansazRvrul periodSi.
fulis biujetis Seqmna garkveuli TanmimdevrobiT xorcieldeba:
1. kompaniis gayidvebis moculobis prognozireba;
2. sxva fuladi Semosavlebis prognozireba;
3. yvela fuladi gasavlis mimdinare da kapitaluri danaxarjis
gansazRvra;
4. fulis biujetis koreqtireba (saWiroebis SemTxvevaSi, magaliTad,
fulis ukmarisobis SemTxvevaSi prioritetuli fuladi gasavlebis
grafikis Seqmna).
68
qvemoT mogvyavs me-4 kvartlisTvis

fulis biujetis martivi nimuSi
oqtomberi
noemberi
dekemberi

fuladi Semosavali:
produqciis realizaciidan
miRebuli Semosavali
sxva Semosavali
sul
fuladi Semosavali
fuladi gasavali:
nedleuli
masalebi
xelfasebi
eleqtroenergia
remonti
sawvavi
kavSirgabmuloba
reklama
kreditis ZiriTadi Tanxa
procentebi kreditze
gauTvaliswinebeli xarjebi
gadasaxadebi:
dRg
mogebis gadasaxadi
qonebis gadasaxadi
sul fuladi gasavlebi
fuli periodis bolos
kompania `mogzauris~ magaliTze ganvixiloT gayidvebis biujetis martivi magaliTi. gavakeToT daSveba, rom kompania `mogzauri~ momxmarebels
sTavazobs erTi saxis momsaxurebas, dasvenebis organizebas bakurianSi,
raSic erTi klientisagan sakomisios saxiT iRebs 120 lars:
Tavi 3. finansuri informaciis gamoyeneba 69
kompania `mogzauris~ gayidvebis biujeti

IV periodis pirveli kvartlisTvis
ianvari
Tebervali
marti
kvartali
dagegmili gayidvebi (erTeuli)
250
200
100
550
erTeulis sakomisio fasi (lari)
120
120
120
120
30000
24000
12000
66000
dagegmili Semosavali gayidvidan

dagegmili fuladi Semosavali
dekembris gayidvebidan
ianvris gayidvebidan
5000
18000
Tebervlis gayidvebidan
5000
12000
14400
martis gayidvebidan
fuladi Semosavalis jami
23000
26400
30000
9600
24000
7200
7200
16800
66200
Tu davakvirdebiT zemoT mocemul monacemebs, SevamCnevT, rom gayidvebis biujeti gakeTebulia IV periodis pirveli kvartalisTvis. aqedan
gamomdinare, savaWro moTxovnebi, romlebic kompania `mogzauris~ III saan
gariSo periodis bolosTvis Sedgenili sabalanso angariSgebis mixedviT
Seadgens 5000 lars, romelic kompaniam unda miiRos IV saangariSo periodSi fulis saxiT, realurad Semova IV periodis ianvarSi (im pirobiT, Tu
savaWro moTxovna 30 dRiania). marTlac, Tu davxedavT biujetis monacemebs, fulis Semosavali iwyeba im TanxiT (5000 lari), romelic kompaniam
unda miiRos wina periodidan (kreditSi ganxorcielebuli momsaxurebis
sanacvlod). rac Seexeba IV periodis ianvris gayidvebs, sul dagegmilia
250 klientis momsaxureba TiTos 120 larad. mTlianma Semosavalma unda
Seadginos ianvris gayidvebidan 30000 lari, magram gasaTvaliswine
belia
iseTi garemoeba, rogoricaa kreditSi momsaxurebis gaweva. Cven mier
moyvanil magaliTSi vuSvebT, rom ianvarSi kompania `mogzauris~ mTliani
gayidvebis (30000 laris) nawili (12000 laris) xorcieldeba kreditSi.
e.i. ianvris gayidvebidan 30000 laridan ianvarSive kompanias realurad
Semouva 18000 lari, xolo darCenili Tanxa (kreditSi gaweuli momsaxu
rebis Rirebuleba) 12000 lari kompaniaSi realurad Semova Tebervlis
TveSi. maSasadame, kompanias dagegmili aqvs ianvarSi gawios 30000 laris
Rirebulebis momsaxureba, Tumca Tanxebis Semodineba imave TveSi iqneba
Semdegnairi: 5000 lari wina periodidan, ianvris gayidvebidan mxolod
18000 lari (vinaidan 12000 laris momsaxurebis gaweva navaraudebia
kreditSi). e.i. sul ianvris TveSi fulis Semodineba gayidvebidan Sead
gens 23000 lars (5000 lars + 18000 lari).
70
ianvris Tvis analogiurad SegiZliaT axsnaT da SeasruloT Semdegi

Tveebis operaciebi. gansakuTrebiT mniSvnelovania biujetis dagegmva
periodebis mixedviT araTanabari Semosavlebis da xarjebis pirobebSi.
biujeti saSualebas mogvcems SevafasoT, Tu romel periodSi aris mosalodneli, rom xarjebi aRematebodes Semosavlebs da winaswar davgegmoT
fulis deficitis aRmofxvris gzebi.
davaleba
daexmareT bebia Tamars momavali sami Tvis gayidvebis biujetis SedgenaSi.
3.2. menejeruli aRricxvis elementebi

CVP (Cost Volume Profit danaxarji, moculoba, mogeba) analizi
cvladi da fiqsirebuli xarjebi. CvenTvis ukve cnobilia, rom
produqciis warmoebisa da realizaciis procesi sxvadasxva danaxarjebTan aris dakavSirebuli. garda danaxarjebis klasifikaciisa maTi daniSnulebis mixedviT, warmoebis saerTo danaxarjebs yofen cvlad (Variable
Costs) da fiqsirebul xarjebad (Fixed Costs).
danaxarjebis TiToeuli elementi sxvadasxvagvarad reagirebs warmo
ebis moculobis cvlilebaze. xarjebs, romlebic warmoebis moculobis
proporciulad icvleba, cvladi xarjebi ewodeba. maT miekuTvneba: dana
xarjebi nedleulze, masalebze, sawarmos muSebis xelfasze da a.S. xarjebs, romlebic ar arian damokidebuli warmoebis moculobis cvlilebaze, fiqsirebuli xarjebi ewodebaT. isini arseboben im SemTxvevaSic ki,
rodesac sawarmo arafers awarmoebs. maT miekuTvneba: cveTa, momsaxure
personalis xelfasi, dazRvevis Rirebuleba, qonebis gadasaxadi da a.S.
cvladi xarjebi produqciis erTeulze mudmivia da ar aris damokidebuli warmoebis moculobis cvlilebaze, xolo fiqsirebuli xarjebi
produqciis erTeulze mcirdeba warmoebis moculobis zrdasTan erTad.
Pqeisi. miviRoT Tu ara specialuri SekveTa?
kompania `Tanamedrove aveji~ sxvadasxva avejTan erTad awarmoebs
avejis furniturasac (saxelurebs), romelsac SemdgomSi awvdis distributorebs $16-ad. noembris TveSi kompaniam miiRo specialuri SekveTa
axali damkveTisagan. damkveTi mzadaa iyidos aRniSnuli saxelurebi $14ad. amasTan, saxelurze aRniSnuli unda iyos damkveTis safirmo savaWro
niSani, rac moiT
xovs $1500 damatebiT Tanxebs specialuri aRWurvilo-
bisaTvis. kompania `Tanamedrove avejs~ gaaCnia gamouyenebeli sawarmoo

simZlavreebi da specialuri SekveTis miReba ar gazrdis fiqsirebul xarjebs. SekveTis miRebis SemTxvevaSi erTeuli saxeluris damzadeba Semdeg
danaxarjebs moiTxovs:
nedleuli da masalebi.......................$7
pirdapiri Sroma................................... 4
fiqsirebuli xarjebi.......................... 3
saerTo xarjebi erTeulze...............$14
unda miiRos Tu ara sawarmom aRniSnuli specialuri SekveTa?
erTi SexedviT Cans, rom es SekveTa aramomgebiania sawarmosaTvis,
radgan erTeulze gasawevi xarjebi SemoTavazebuli fasis tolia, amasTan,
SekveTis Sesruleba $1500-is damatebiT investicias moiTxovs.
upirveles yovlisa, gavixsenoT fiqsirebuli xarjebis buneba. saerTo xarjebSi CarTulia $3-is odenobiT fiqsirebuli xarjebi erTeulze
gadaangariSebiT. gadawyvetilebis miRebisas is ar unda gaviTvaliswinoT,
radgan es xarji mainc iarsebebs imisgan damoukideblad, miiRebs Tu ara
kompania `Tanamedrove aveji~ am specialur SekveTas. analizi gviCvenebs,
rom SekveTa unda miiRon:
Semosavali (2000$14)
xarjebi erTeulze:
nedleuli da masalebi $7
pirdapiri Sroma
4

$112000
Tanxebi specialur aRWurvilobaze
sul gasavali
SekveTis Sesrulebisagan miRebuli
wminda sargebeli
$28000
$22000
$ 1500
$23500
$ 4500
amgvarad, kompania `Tanamedrove aveji~ nebismier SemTxvevaSi ixeirebs

am SekveTisagan, Tu saxeluris fasi iqneba $11.75-ze meti ($23500 : 2000).
avRniSnavT, rom bevr SemTxvevaSi warmoebaSi swored fiqsirebuli xarjebis gadanawilebis gaTvaliswineba ganapirobebs swori gadawyvetilebis
miRebas.
nulovani mogebis koncefcia. mas Semdeg, rac xarjebs davyofT cvla

dad da fiqsirebulad, sawarmos moklevadiani saqmianobis dagegmvisaTvis
efeqturia CVP analizis gamoyeneba. CVP analizi saSualebas gvaZlevs,
ganvsazRvroT, Tu rogor moqmedebs biznesis zrda an Semcireba sawar-
72
mos saerTo danaxarjebze. CVP analizis gamoyenebiT SesaZlebelia pasuxi

gaeces Semdeg SekiTxvebs:
gayidvebis ra dones unda miaRwios kompaniam, rom daifaros sawarmos yvela danaxarji? BEP BEP (Break-Even Point nulovani mogebis koncefcia) saSualebas iZleva ganvsazRvroT gayidvebis is minimaluri odenoba,
romelic aucilebelia yvela danaxarjebis dasafarad mocemuli fasis
dros. nulovani mogebis wertili es aris gayidvebis is minimaluri moculoba, romlis drosac kompania ar ganicdis zarals da saqonlis garkveuli fasiT gayidvisas miRebuli Semosavlebi saerTo danaxarjebis tolia.
nulovani mogebis Sesabamisi raodenoba produqtis erTeulebSi SeiZ
leba gamovTvaloT formuliT:

sadac FC mTliani fiqsirebuli xarjia
P produqtis erTeulis gasayidi fasia
VC cvladi xarji erTeul produqtze
produqciis ramdeni erTeuli unda gayidos sawarmom dasaxuli miznis (sasurveli mogebis) misaRwevad?
rogor imoqmedebs biznesis masStabebis cvlileba mis Semosavlebze,
xarjebsa da mogebaze?
Nnulovani mogebis wertili produqtis erTeulis garda SeiZleba
gamovTvaloT Tanxobrivadac.
nulovani mogebis Sesabamisi raodenoba Tanxobrivad SeiZleba gamo
vTvaloT formuliT:

CVP analizis axsna daviwyoT Semdegi magaliTiT:
qeisi. Nnulovani mogebis wertilis gamoTvla
wlis ganmavlobaSi kompania `Tanamedrove aveji~ awarmoebs erTi das
axe
lebis produqcias sawer magidebs. saqmianobis dagegmvisaTvis kompaniis menejers ainteresebs, Tu ramdeni magida unda gayidos kompaniam
wlis ganmavlobaSi, rom sawarmos ar hqondes zarali, anu mas ainteresebs kompaniis nulovani mogebis wertili. am sakiTxis gadaWra menejerma sawarmos erT-erT finansits daavala, romelmac, upirveles yovlisa,
gamijna erTmaneTisgan da gaiangariSa sawarmos cvladi da fiqsirebuli
xarjebi. gairkva, rom cvladi xarjebi produqciis erTeulze (nedleuli,
pirdapiri Sroma, sxva cvladi xarjebi) Seadgens $250-s, fiqsirebuli xar-
jebi (cveTa, sawarmos administraciis xelfasebi, qonebis gadasaxadi da

a.S.) wlis ganmavlobaSi Seadgens $134940.
nulovani mogebis wertilis gasaangariSeblad finansistma gamoiyena
toloba:
TS1 (gayidvebis moculoba) TC (saerTo xarjebi) = kompaniis mogeba.
radganac saerTo xarjebi Sedgeba cvladi (VC) da fiqsirebuli (FC)
xarjebisagan da kompaniis mogeba nuls unda udrides, finansistma es
toloba Semdegnairad Cawera:
TSVCFC=0
anu
(PU)(VCUSU)FC=0
sadac, P erTi magidis gasayidi fasia;
SU gayiduli magidebis raodenobaa;
VCU cvladi danaxarjebi erTeulze.
sawarmos finansists hqonda Semdegi monacemebi: P=$380, VCU=$250;
FC=$134
940. gasayidi magidebis erTeulebis (x) gasagebad man Seadgina
Semdegi toloba:
380x250x134940=0
130x=13494
x=134940:130=1038,
e.i. kompania `Tanamedrove avejma~ 1038 erTeuli magida unda gayidos,
cali $380-ad, rom dafaros yvela xarji da gavides nulovan mogebaze.
Tanxobrivad kompania `Tanamedrove avejma~ unda miiRos $394400 Semosavali, rom SeZlos gaistumros yvela xarji:

im sidides, romliTac kompania aWarbebs Tavisi nulovani mogebis
wertils, ewodeba usafrTxoebis zona. is SeiZleba viangariSoT rogorc
Tanxobrivad, aseve gamoSvebuli produqciis raodenobis saxiTac. magaliTad, kompania `Tanamedrove avejis~ SemTxvevaSi, Tu kompanias dagegmilo
aqvs 1200 erTeuli saweri magidis warmoeba da realizacia, maSin misi
usafrTxoebis zona iqneba 162 cali saweri magida (1200 dagegmil gayidvebs minus 1038 nulovani mogebis misaRwevad saWiro magidebis raodenoba.
Tanxobrivad ki usafrTxoebis zona iqneba $61560 (dagegmil Semosavals
$456000 (dagegmili gayidvebi 1200 erTeuli gamravlebuli erTeulis gasayid fasze, $380-ze) minus $394440 (nulovani mogebis misaRwevad saWiro
raodenoba 1038 gamravlebuliQ erTeulis gasayid fasze, $380-ze))

TS Total Sales; TC Total Costs; SU Sold Units; VC Variable Costs; FC Fixed Costs; VCU
Variable Cost Per Unit.
74
imisaTvis, rom sabolood darwmunebuliyo gaangariSebebis sisworeSi,

finansistma Seadgina kontribuciuli formatis mogeba-zaralis angariSgeba:
saerTo gayidvebi.......................................... 394440
minus saerTo cvladi xarjebi.................. 259500
udris saerTo kontribucias......................134940
minus saerTo fiqsirebuli xarjebi........134940
udris: mogebas................................................. 0
kontribucias didi mniSvneloba aqvs menejeruli gadawyvetilebebis

miRebisas. rogorc magaliTidan Cans, kontribucia aris Semosavlis
nawili, romelic rCeba sawarmos gankargulebaSi cvladi xarjebis dafarvis Semdeg. Semosavlis darCenili nawili xmardeba fiqsirebuli xarjebis
dafarvas, amis Semdeg darCenili Tanxa ki sawarmos mogebas warmoadgens.

amocana
kompania `progresi~ awarmoebs erTi dasaxelebis produqcias liTonis karebs, romelsac yidis 245 larad. cvladi xarjebi erTeulze
Seadgens 120 lars. Tvis ganmavlobaSi fiqsirebuli xarjebi 2
500
laris tolia.
1. ramdeni liTonis kari unda daamzados sawarmom BEP-is misaRwevad?
2. ramdeni liTonis kari unda daamzados sawarmom imisTvis, rom TveSi miiRos 7500 lari mogeba?
3. ra moculobis mogebas miiRebs sawarmo, Tu igi TveSi gayidis 60
cal liTonis kars, TiToeuls 245 larad?
4. ramdeni liTonis kari unda daamzados sawarmom imisaTvis, rom usafrTxoebis zonam Seadginos 10000 lari?
5. ra moculobis mogebas miiRebs sawarmo, Tu kompaniis usafrTxoebis zona Seadgens 30 liTonis kars?
Cvens mier adre ganxilul magaliTSi kompania `Tanamedrove aveji~

awarmoebda mxolod erTi dasaxelebis produqts. bBunebrivia, ismis kiTxva:
rogor unda gaviangariSoT nulovani mogebis wertili, rodesac kompania
awarmoebs ara erTi, aramed ramdenime dasaxelebis produqts (Sereuli
gayidvebi)? ganvixiloT es SemTxveva Semdeg magaliTze:
qeisi. Sereuli gayidvebi

mimdinare wlisaTvis kompania `Tanamedrove avejis~ menejmentma
gadawyvita sawer magi
debTan erTad ewarmoebina axali produqti Jur
nalis magida. axali monacemebi mocemulia Semdeg cxrilSi:
saweri magida Jurnalis magida
gasayidi fasi PP $380 $450
cvladi xarjebi erTeulze VCU $250 $350
kontribucia erTeulze CMU2 $130 $100
marketingis samsaxuris prognoziT sawarmo gayidis 1200 cal sawer
magidas da 1000 cal Jurnalis magidas. Jurnalis magidis warmoeba ar
moiTxovs damatebiT simZlavreebs, amitom fiqsirebuli xarjebi isev
134940 dolaris tolia.
kompaniis kontribuciuli formatis mogeba-zaralis angariSgeba miiRebs Semdeg saxes:

sul
saweri magida Jurnalis magida
saerTo gayidvebi
906000
456000
450000
saerTo cvladi xarjebi
650000
300000
350000
saerTo kontribucia
256000
156000
100000
fiqsirebuli xarjebi
(ganawilebulia Tanabrad) 134940
67470
67470
mogeba
121060
88530
32530
menejments ainteresebs, ramdeni magidis gayidva dasWirdeba kompanias
nulovani mogebis wertilis misaRwevad.
Sereuli gayidvebis SemTxvevaSi nulovani mogebis wertilis gasaangariSeblad CVP modelSi garkveuli cvlilebebis Setanaa saWiro. amitomac am SemTxvevaSi sawarmos finansistma CVP analizi Semdegi TanmimdevrobiT Caatara:
1. upirveles yovlisa, man gaiangariSa e.w. Sereuli gayidvebis procenti (SM%), anu TiToeuli produqtis xvedriTi wili saerTo gayidvebSi:
produqti gayidvebi
SM%
saweri magida
456000
50.3
Jurnalis magida
450000
49.7

906000
100
CMU Contribution Margin Per Unit.
76
2. man aseve gaiangariSa saSualo Sewonili kontribucia Semdegi Tanmim

devrobiT:

saweri magida
130 0.503
= 65.39

Jurnalis magida
100 0.497
= 49.7

saSualo Sewonili kontribucia
= 115.09
3. mesame etapze finansistma gamoiyena BEP-is formula:
amgvarad, BEP-is misaRwevad kompaniam unda gayidos 1172 erTeuli.

4. BEP-is misaRwevad, TiToeuli produqtis gayidvebis moculobis dasad
genad, finansistma saerTo gayidvebi gaamravla calkeuli
produqtis SM-ze.
produqti
saweri magida 1
172 50.3% = 589 erTeuli
Jurnalis magida 1172 49.7% = 583 erTeuli
nulovani mogebis misaRebad kompaniam unda gayidos 589 erTeuli
saweri magida cali $380-ad da 583 erTeuli Jurnalis magida cali
$450-ad.
aucilebelia imis aRniSvna, rom CVP analizisas daculi unda iyos
4ZiriTadi piroba:
1) produqciis erTeulis gasayidi fasis ucvleloba;
2) saSualo cvladi xarjebi erTeulze mudmivia (cvladi xarjebi erTeulze ar unda icvlebodes drois im periodSi, romlisTvisac
sruldeba analizi);
3) saerTo fiqsirebuli xarjebis ucvleloba;
4) Sereuli gayidvebisas saerTo gayidvebSi calkeuli saxis produqciis gayidvebis wilis mudmivoba.
mravali sawarmo saqmianobis procesSi awydeba problemas: SeiZinos
sxva sawarmosgan erT-erTi komponenti, romelic saWiroa garkveuli
produqciis dasasruleblad, Tu Tavad awarmoos. ganvixiloT Semdegi
magaliTi:
qeisi. viyidoT Tu vawarmooT?
kompania `Tanamedrove avejs~ mza produqciis dasasruleblad esa
Wiroeba 10
000 cali aucilebeli komponenti, romlebzec danaxarjebi
Semdegia:
nedleuli da masalebi $ 14000

pirdapiri Sroma 12
000
fiqsirebuli xarjebi 24000
saerTo xarjebi $ 50
000
xarjebi erTeulze $ 5
kompania `Tanamedrove avejs~ gaaCnia alternativa igive komponenti
SeiZinos saWiro raodenobiT sxva sawarmosagan $4.5-ad. erTi SexedviT,
kompania `Tanamedrove avejisTvis~ ufro momgebiania misi SeZena da ara
warmoeba. magram menejmentis mier Catarebulma analizma sawi
naaRmdego
aCvena. analizis Sedegad gairkva, rom komponentis yidvis SemTxvevaSi
sawarmo Tavidan aicilebs mis warmoebasTan dakavSirebuli fiqsirebuli
xarjebis 75%-s. am SemTxvevaSi analizi Semdeg situacias gviCvenebs
xarjebi 10000 erTeulze:
nedleuli da masalebi
$ 14000
pirdapiri Sroma
12000
fiqsirebuli xarjebi
24000
6000
xarjebi komponentebis
yidvaze
45000
$ 50000
$ 51000
amgvarad, radganac komponentis yidvis SemTxvevaSi kompania `Tanamedrove aveji~ mTlianad ver icilebs Tavidan komponentis warmoebasTan
dakavSirebul yvela fiqsirebul xarjs, saboloo jamSi, misTvis ufro
momgebiania komponentis warmoeba.
Ddavaleba 1
gaiazreT, ra xarjebi SeiZleba hqondes bebia Tamars Tavis biznesSi da
moaxdineT maTi dajgufeba fiqsirebuli da cvladi xarjebis mixedviT.
Ddavaleba 2
daadgineT, aris Tu ara SesaZlebeli, wignis SesavalSi moyvanili bebia Tamaris biznesSi gaweul xarjebisa da Semosavlebis monacemebze
dayrdnobiT ganvsazRvroT fasnamatis procenti. pasuxi daasabuTeT.
78
3.3. finansuri analizi

finansur analizs atareben firmis an raime proeqtis sicocxlisunarianobis, stabilurobis da momgebianobis Sesafaseblad. finansuri
analizisas mosaxerxebelia koeficientebis gamoyeneba, romelTa daniSnulebaa firmis finansuri janmrTelobis Sefaseba. koeficientebs Tqven
xvdebiT finansebis sferos gareTac. magaliTad, sportSi natyorcni jarimebis ramdeni pro
cents agdebs kalaTburTeli. miRebul monacemebze
dayrdnobiT Cven SegviZlia vTqvaT, Tu ramdenad kargad isvris sajarimo
tyorcnebs esa Tu is moTamaSe. Cagdebuli sajarimo tyorcnebis 80% da
meti SeiZleba CaiTvalos karg Sedegad, xolo Cagdebuli sajarimo tyor
cnebis 65% da naklebi aradamakmayofilebelad.
finansuri analizis dros organizaciebi da kerZo pirebi TavianTi
problemebis da SesaZleblobebis gamosavlenad iyeneben finansur informacias, saxeldobr, balansis, mogeba-zaralisa da fuladi saxsrebis
moZraobis anga
riSgebebs. Ffinansuri informaciis analizisas menejerebi
da sxva dainteresebuli pirebi (aqcionerebi, bankebi, investorebi...) cdiloben Seafason kompaniis moRvaweoba rogorc ekonomikis saerTo mdgomareobis, aseve konkurenti kompaniebis fonze cal-calke. amgvari anali
zis Catarebisas dainteresebul pirTa (Stakeholders) umravlesoba ikvlevs
im istoriul tendenciebs da ZiriTad maCveneblebs, romelic asaxavs kompaniis mdgomareobas bazarze.
tendenciisa da SedarebiTi analizi
finansuri angariSebi uzrunvelyofen dainteresebul pirebs im informaciiT, romelic SeiZleba gamodges kompaniis dRevandeli mdgomareobis da samomavlo perspeqtivebis ZiriTadi faqtorebis (maCveneblebis)
analizisaTvis. safinanso informaciis analizi xdeba rogorc tendenciis,
aseve Sedarebis (fardobis) TvalsazrisiT.
tendenciis analizi (Trend Analysis) aris kompaniis sxvadasxva wlebis
erTi da igive finansuri maCveneblebis erTmaneTTan Sedareba, raTa saSualeba mogveces, davakvirdeT kompaniis ganviTarebis tendencias wlidan
wlamde. tendenciis analizis saSualebiT SegviZlia gavigoT ara marto
is, Tu ra cvlilebebi ganicada drois ganmavlobaSi kompaniis ZiriTadma
maxasiaTeblebma, aramed SegviZlia sxvadasxva kompaniebis erTi da igive
maCveneblebis erTmaneTTan Sedareba.
miRebulia, kompaniebma wliur safinanso angariSgebebs daurTon bolo
sami an xuTi wlis informacia ZiriTadi maCveneblebis Sesaxeb, rac saSualebas iZleva, CavataroT tendenciis analizi. xolo gansakuTrebiT
mniSvnelovan maCveneblebs, rogoricaa Semosavali, mogeba, dividendi,

warmoadgenen grafikebis da cxrilebis saxiT.
SedarebiTi analizi (Ratio Analysis) aris kompaniis erTi da imave periodis ori sxvadasxva finansuri maCveneblis erTmaneTTan Sefardeba,
romelic gamoixateba procentuli wilis an koeficientis saSualebiT.
magaliTad, gayidvebis moculoba SeiZleba SevufardoT aqtivebis anda
mogebis moculobas da a.S. aseTi fardobebiT miRebuli monacemebi SeiZleba SevadaroT wina periodebis analogiur maCveneblebs, anda konkurentebis maCveneblebs, e.i. CavataroT tendenciis analizi.
F
finansuri koeficientebi
sdantartuli sidide Tu ramdeni unda iyos esa Tu is koeficienti
ar arsebobs. yvela dargisTvis koeficientebis sxvadasxva mniSvnelobebia misaRebi, romlebic Semdgom gamoiyeneba dargis calkeuli kompaniis
moRvaweobis Sesafaseblad.
qvemoT mogvyavs ZiriTadi koeficientebi, romlebic dajgufebulia
oTx qvejgufad.
M omgebianobis koeficientebi (Profitability Ratios) aris finansuri koefim

cientebi, romlebic aCvenebs kompaniis momgebianobis xarisxs. gansakuTrebiT farTod gamoiyeneba Semdegi koeficientebi ukugeba sakuTar kapitalze da ukugeba gayidvebidan (realizaciidan).
1. ukugeba kapitalze (ROE Return On Equity). aCvenebs damokidebulebas kompaniis mogebasa da sakuTar kapitals Soris, Tu ra ukugebas
Rebulobs an SeuZlia miiRos kompaniam biznesSi Cadebuli sakuTari kapitalis yovel erTeulze.
am da sxva koeficientebis gamoTvlisaTvis gamoviyenoT monacemebi,
romlebic moyvanilia kompania `mogzauris~ III saangariSo periodisTvis
Sedgenili sabalanso da mogeba-zaralis angariSgebebSi.
e.i. III periodSi kompania `mogzauris~ mflobelTa yovel 1 larze miRebulma wminda mogebam Seadgina 4.8 TeTri.
faswarmoqmna miznobrivi mogebis mixedviT. kompaniaTa didi nawili
produqtze fasis dadebisas xelmZRvanelobs im principiT, rom miiRon
miznobrivi mogeba kapitalze.
davuSvaT, rom kompania `mogzaurSi~ surT, rom ukugeba kapitalze
(ROE) IV periodis pirvel kvartalSi Seadgendes 20%-s. am SemTxvevaSi
kompania `mogzauris~ mier produqtze dasadebi fasi SeiZleba viangariSoT Semdegnairad:
80
sadac 550 erTeuli gayidvebi aviReT kompania `mogzauris~ Cvens mier

Sedgenili IV periodis pirveli kvartlis biujetidan. 0.2 (20%) es aris
Cven mier dagegmili kapitalze ukugebis (ROE) sidide. 14972.5 lari aris
kompania `mogzauris~ sakuTari kapitalis sidide, romelic aRebulia kompania `mogzauris~ III periodis sabalanso angariSgebidan. saidan aviReT
107 lari? gavakeTeT daSveba (gamoTvlebis gamartivebisTvis), rom III da IV
periodSi produqtis erTeulis gasayidi fasi da masze gaweuli saSualo
danaxarji erTi da igivea. radgan IV periodis biujetis mixedviT produqtis erTeulis gasayidi fasia 120 lari, e.i. III periodSic kompania yidda
produqts 120 larad. maSasadame kompania `mogzaurma~ III periodSi gayida
67 erTeuli produqti (8
000 Semosavali realizaciidan/120 erTeulis
gasayid fasze). Tu gaviTvaliswinebT, rom III periodSi kompania `mogzauris~ xarjma Seadgina 7150 lari, e.i. gayidul produqtis erTeulze saSualo danaxarji Seadgens 107 lars (7150/67).
Kkompania `mogzauri~ IV periodis I kvartalSi miiRebs 20%-ian ukugebas kapitalze im SemTxvevaSi, Tu produqtis erTeulis fass 120 laridan
gazrdis 122.5 laramde da Tu mosalodneli gayidvebis prognozi sworia
da xarjebic sworad aris Sefasebuli. magram, Tu kompania ver uzrunvelyofs 550 erTeulis gayidvas, maSin bunebrivia, dagegmil ukugebas kapitalze igi ver miiRebs.
Aaseve SegviZlia davTvaloT, Tu produqtis ra raodenobis gayidvisas (winaswar dadgenil fasad) iqneba SesaZlebeli kapitalze miznobrivi
ukugebis miReba:
sadac FC mTliani fiqsirebuli xarjia,

P produqtis erTeulze gasayidi fasia,
AVC saSualo cvladi xarji produqtis erTeulze.
KvuSvebT, rom kompania `mogzauris~ xarjebi Sedgeba mxolod fiqsirebuli xarjebisgan, cvladi xarjebi ara aqvs.
Cveni gamoTvlebi aCvenebs, Tu kompania `mogzauri~ IV periodis I kvartalSi arsebuli xarjebis pirobebSi erTeul produqts gayidis 122.5
larad, kapitalze ukugebam rom Seadginos 20%, unda gayidos 550 erTeuli produqti.
2. ukugeba gayidvebidan (Return on Sales). aCvenebs damokidebulebas
kompaniis mogebasa da gayidvebis (realizaciis) moculobas Soris, Tu ra
ukugebas Rebulobs an SeuZlia miiRos kompaniam erTeul gayidvaze.
e.i. kompania `mogzauris~ mier III periodSi gayidvebidan miRebul 1

larze wminda mogebam Seadgina 9 TeTri.
likvidobis koeficientebi (Liquidity Ratios) aris koeficientebi, romlebic aCveneben, Tu ramdenad swrafad ZaluZs kompanias dafaros Tavisi
moklevadiani valdebulebebi likviduri aqtivebis saSualebiT. likvidobis Sefasebis safuZvlad SeiZleba gamoviyenoT iseTi maCveneblebi, rogoricaa sabrunavi kapitalis sidide, sabrunavi kapitalis koeficienti
da likvidobis norma.
1. sabrunavi kapitali (Working Capital)
sabrunavi kapitali=likviduri aqtivebimoklevadiani valdebulebebi
sabrunavi kapitalis sidide imitom warmoadgens likvidobis indikators, rom is asaxavs im likviduri aqtivebis sidides (Rirebulebas),
romelic rCeba kompaniis gankargulebaSi mis mier yvela moklevadiani
valdebulebis dafarvis (gastumrebis) Semdeg.
Kkompania `mogzauris~ sabrunavi kapitalis sidide Seadgens 18
472.5
(19072.5600).
sabrunavi kapitalis sididem SeiZleba SegiyvanoT SecdomaSi. es Tanxa
SeiZleba Seicavdes iseT sasaqonlo-materialuri maragebis Rirebulebas,
romlisTvisac damaxasiaTebelia fulad gadaqcevis SedarebiT neli dina
mika, ramac SeiZleba ganapirobos is, rom saWiroebis SemTxvevaSi kompania ver gamoiyenebs aRniSnul sasaqonlo-materialur maragebs uSualod
moklevadiani valebis dasafarad.
2. mimdinare likvidobis koeficienti (Current Ratio) aCvenebs damo
kidebulebas likviduri aqtivebis jamsa da moklevadiani valdebulebebis
jams Soris, Tu moklevadian valis yovel erTeulze kompanias ramdeni
erTeuli likviduri aqtivi gaaCnia.
82
e.i. kompania `mogzaurs~ III sangariSo periodis monacemebiT moklevadiani valdebulebebis yoveli 1 laris dasafarad gaaCnia 31,78 laris Rirebulebis likviduri aqtivebi.
ramdenad saimedoa aseTi (31.78) maCvenebeli?
am kiTxvaze rom pasuxi gavceT, unda SevadaroT sabrunavi kapitalis
konkretuli koeficienti am tipis biznesSi arsebul saSualo maCvene
bels. saerTod, rac ufro maRalia sabrunavi kapitalis koeficienti,
iTvleba, rom firmas ufro advilad SeuZlia dafaros Tavisi mimdinare
valdebulebebi.
kompania, romlis sabrunavi kapitalis koeficienti aRwevs sul mcire
2.0-s iTvleba moklevadiani kreditis gamosayofad SedarebiT usafrTxo
obieqtad. xolo Tu kompaniis analogiuri koeficienti 1.5-ze naklebia,
maSin mis mier moklevadiani valdebulebebis dafarva SeiZleba sakmaod
gaiwelos droSi, xolo TviTon kompania dgeba safrTxis winaSe darCes
reinvestirebisaTvis saWiro Tanxebis gareSe.
3. swrafi likvidobis koeficienti (Quick Ratio). meorenairad uwodeben `kritikuli~ Sefasebis koeficients aCvenebs damokidebulebas
likvidur aqtivebs, romlebsac gamoklebuli aqvs sasaqonlo-materialu
ri maragebis Rirebuleba (e. i. fulis da savaWro moTxovnebis jami) da
moklevadian valdebulebebs Soris.
ramdenad sandoa kompania moklevadiani valdebulebebis gastumrebis
TvalsazrisiT, SeiZleba gavigoT likvidobis normis koeficientis saSualebiT, romelic ufro saimedo koeficientad iTvleba, vidre sabrunavi
kapitalis koeficienti. erTi SexedviT, TiTqos am or koeficients Soris
didi gansxvaveba ar aris da azrobrivad erTi da igivea.
maSin ram ganapiroba likvidobis normis koeficientis ufro saimedooba? saqme imaSia, rom am koeficientis gamoTvlisas likviduri aqtive
bis RirebulebaSi ar viTvaliswinebT sasaqonlo-materialuri maragebis
Rirebulebas. xolo sasaqonlo-materialuri maragebi sxva likvidur
aqtivebTan SedarebiT ufro dabali likvidobis dinamikiT gamoirCeva.
e.i. likvidobis normis koeficientSi Cven viTvaliswinebT veyrdnobiT
ufro `saimedo~ likvidur aqtivebs.
kompania `mogzauris~ monacemebi naklebad informaciulia likvidobis normis asaxsnelad, vinaidan xsenebuli biznesisTvis sasaqonlo materialuri maragebi mniSvnelovan rols ar asrulebs. TvalsaCinoebisTvis
aviRoT mcire zomis marketis balansis monacemebi: fuli 26
990 lari,
savaWro moTxovnebi 33750 lari, sasaqonlo maragebi 24185 lari, moklevadiani valdebulebebi 52675 lari.
swrafi likvidobis koeficienti =
e.i. im SemTxvevaSic ki, Tu xsenebul markets Seeqmneba problemebi

sasaqonlo-mate
rialuri maragebis gasaRebasTan (fulad gadaqcevasTan)
dakavSirebiT, kompanias mainc rCeba 1.15 laris Rirebulebis likviduri
aqtivebi yoveli 1 lari moklevadiani valdebulebebis dasafarad.
iTvleba, rom im SemTxvevaSic ki, Tu kompaniis likvidobis normis
koeficienti 1.0-is tolia misaRebi maCvenebelia. e.i. xsenebuli marketi
(1.15 maCvenebliT) imyofeba karg mdgomareobaSi.
saoperacio koeficientebi (Activity Ratios) aris finansuri koeficientebi, romlebic asaxaven kompaniis komerciuli moRvaweobis moculobas
da gamoiyeneba kompaniis aqtivebis marTvis efeqtianobis analizisaTvis.
yvelaze ufro gavrcelebuli saoperacio koeficientia sasaqonlo
maragebis brunvis (mimoqcevis) koeficienti (Inventory Turnover Ratio). mas
meorenairad uwodeben saqonelbrunvis koeficients da aCvenebs damokidebulebas drois garkveul periodSi realizebuli saqonlis TviTRirebulebasa da amave periodSi kompaniaSi arsebuli sasaqonlo-materialuri maragebis Rirebulebas Soris, Tu saangariSo periodSi ramdenjer
da drois ra monakveTSi xdeba kompaniis mier sasaqonlo-materialuri
maragebis fulad gadaqceva.
Klikvidobis koeficientis msgavsad, kompania `mogzauris~ monacemebi
naklebad informaciulia sasaqonlo maragebis brunvis (mimoqcevis) koeficientis asaxsnelad, vinaidan rogorc viciT xsenebuli biznesisTvis
sasaqonlo materialuri maragebi mniSvnelovan rols ar asrulebs.
gavagrZeloT mcire zomis marketis monacemebis moyvana: realizebuli
saqonlis TviTRirebuleba 190 755 lari, smm-s Rirebuleba wlis dasa
wyisSi iyo 10 473 lari, xolo smm-s Rirebuleba wlis bolos 24 185 lari.
84
e.i. xsenebul marketSi arsebuli sasaqonlo maragebi saSualod aRwevs

sawyobidan gayidvamde (brunavs) weliwadSi 5.5 jer, an rac igivea 66
dReSi erTxel.
weliwadSi dReebis raodenoba
saqonelbrunvis koeficienti
365 dRe
5.5
= 6 dRe
rodesac sasaqonlo-materialuri maragebis Rirebuleba wlis ganmavlobaSi sxvadasxva mizezebis gamo mkveTrad meryeobs, maSin aucilebelia
sasaqonlo-materialuri maragebis Sefaseba moxdes yoveli Tvis bolosaTvis.
e.i. (smm wlis dasawyisSi
+
smm ianvris bolos
+
smm Tebervlis bolos+...+smm dekembris bolos (wlis bolos)) : 13
sazogadod, rac ufro maRalia saqonelbrunvis koeficienti, e.i. rac
ufro swrafad gadaiqceva saqoneli fulad, miT ufro kargia. unda gaiTvaliswinoT, rom es debuleba ar aris calsaxa, radganac am dros mTavar faqtorad mainc rCeba is, Tu ras udris am koeficientis saSualo
maCvenebeli Sesabamis dargSi. vinaidan, Tu kompaniis koeficienti saSualo dargobrivze dabalia, es SeiZleba imas mianiSnebdes, rom kompaniis
sawyobebSi inaxeba moZvelebuli saqoneli, romelzec mo
Txovna mcirea,
anda sasaqonlo maragebis Sesyidvis dagegmva (radganac sawyobSi sasaqonlo maragebi saWiroze bevri grovdeba) saWiroebs gadaxedvas. xolo Tu
kompaniis saqonelbrunvis koeficienti saSualo dargobrivze maRalia, es
SeiZleba miuTiTebdes ara marto warmatebul menejmentze, aramed imazec,
rom sawyobSi arasakmarisi sasaqonlo maragebia (misi deficitia) da bazarze potenciuri gayidvebis saSualeba ikargeba.
davalianebis koeficientebi (Debt Ratios). maT meorenairad uwodeben

`dafarvis koeficientebs~ es aris finansuri koeficientebi, romlebic
aCveneben kompaniis davalianebis simZimis xarisxs da saSualebas gvaZleven, gavaanalizoT, Tu ramdenad ZaluZs kompanias Tavisi valebis gadaxda.
1. davalianebis damokidebuleba sakuTar KkapitalTan (Debtto-Equity
Ratio) aCvenebs damokidebulebas valdebulebebis saerTo jamsa da sakuTar kapitals Soris, Tu ra masStabebiT finansirdeba kompania valis
xarjze da ramdenad investirebuli (sakuTari) kapitalis xarjze.
davalianebis damokidebuleba sakuTari kapitalTan =

e.i. kompania `mogzaurs~ yovel 1 lar valze gaaCnia daaxloebiT 2.7

lari (1/0.37) sakuTari kapitali. Mmeorenairad, kompania `mogzaurs~ yo
vel 0.37 lar valze gaaCnia 1 lari sakuTari kapitali. Tu davalianebis
damokidebuleba sakuTari kapitalis mimarT 1.0-s aWarbebs, es imis ma
niSnebelia, rom valebi aWarbebs sakuTar kapitals, rac TavisTavad niSnavs, rom kompania sakmaod damZimebulia valebiT. kompaniis dakreditebis
TvalsazrisiT, rac ufro dabalia xsenebuli koeficienti, miT ufro
maRalia kompaniis saimedoobis xarisxi valebis aRebis TvalsazrisiT,
Tumca am koeficientis dabali maCvenebeli yovelTvis ar miuTiTebs swor
menejmentze. kerZod, dabali maCvenebeli SeiZleba ganpirobebuli iyos
kompaniis ganviTarebis neli tempebiT.
2. davalianebis damokidebuleba aqtivebis saerTo RirebulebasTan
(Debt to-Total-Assets Ratio) aCvenebs damokidebulebas valdebulebebis
saerTo jamsa da aqtivebis saerTo Rirebulebas Soris, Tu ramdenad ZaluZs kompanias dafaros Tavisi valdebulebebi.
davalianebis damokidebuleba aqtivebis saerTo RirebulebasTan=
e.i. kompania `mogzaurs~ yovel 1 lar aqtivze gaaCnia 27TeTri vali

(aqtivebis RirebulebaSi 1 larSi 27 TeTri valia)
davaleba
Tqvens mier bebia Tamaris biznesisTvis Sedgenili warmosaxviTi sabalanso da mogeba-zaralis angariSgebebze dayrdnobiT gamoTvaleT
finansuri koeficientebi da axseniT, Tu ra informacias gvaZlevs
TiToeuli maTgani.
praqtikuli situaciis analizi 1

mogeba-zaralis angariSgebis Sedgena da balansis momzadeba.
firma `dizain servisis~, romelic jer kidev skolaSi swavlisas daaarsa Teimuraz TurmaniZem, specializaciaa ezoebis keTilmowyoba. droTa
ganmavlobaSi, rodesac firmam daiwyo zrda, Teimurazma samuSaod aiyvana
ramdenime megobari. man gadawyvita moewesrigebina Tavisi Ffinansuri
Canawerebi, magram ar icis rogori interpretacia gaukeTos maT. ai, misi
monacemebi:
86
aqtivebi
fuli
satvirTo manqana
savaWro moTxovnebi
mowyobiloba (danadgarebi)
aveji
saxarjo masalebi
misabmeli
sul aqtivebi
valdebulebebi
5 350
13 500
2 400
4 520
945
550
500
27 765
bankis fuli (vali)

momwodeblebis vali
mowyobilobebis vali
(danadgarebis)
sul valdebulebebi
7 500
545
500
8 545
ai, kidev ramdenime ricxvi, romelic Teimurazma Camowera erTad, ar

icavda ra garkveul Tanmimdevrobas:
Semosavali Sesrulebeli samuSaodan
xarjebi xeebisa da buCqebis SeZenaze
damxmareebis xelfasi (2)
reklama
dazRveva
saofise xarjebi (telefoni, gaTboba, ijara da sxva)
satvirTo manqanis ijara
74 000
22 000
16 000
1 360
2 000
8 000
400
Teimurazma Cawera kidev 1 800 lari bilikebisa da trotuarebisaTvis

SeZenili xreSis, qviSis da RorRis Rirebuleba.
kiTxvebi gadawyvetilebis misaRebad:
1. ra damatebiT informacias, Tu es aucilebelia, moiTxovT
Tqven balansis SedgenisaTvis? rogoria Teimurazis finansuri
mdgomareoba Zlieri Tu susti?
2. ra Tanxebi gamoimuSava man mogebis gadasaxadis gadaxdamde, anu
ramdeni iyo daubegravi mogeba? SeadgineT TeimurazisaTvis mogeba-zaralis angariSgeba.

sad SeeSala qeTrins?
qeTrini xSirad mogzaurobda msoflios sxvadasxva qveyanaSi. erTerTi aseTi mogzaurobis dros man italiaSi aRmoaCina patara maRaziebi,
romlebic vaWrobdnen Tixisa da faifuris nawarmiT, saferfleebiT dawyebuli da WurWliT damTavrebuli. zogierTi nawarmi Sesrulebis mxriv
marTlac umaRlesi xarisxis iyo.
qeTrinma daiwyo am nawarmis importireba aSS-Si. myidvelebma umal
Seafases saqonlis xarisxi da mzad iyvnen, masSi sakmaod maRali fasi ga-
daexadaT. qeTrinma gadawyvita fasebi daetovebina saSualo doneze, raTa

bizness swrafi zrdis saSualeba miscemoda. pirvel or TvesTan Sedare
biT, Semdgom sam TveSi realizacia orjer gaizarda. pirvel welTan SedarebiT, meore wels realizacia gaormagda.
ramdenime TveSi erTxel qeTrins uxdeboda bankSi sesxis aReba. igi
upro
blemod iRebda solidur Tanxebs kreditis saxiT, radgan is yovelTvis Tavis droze abrunebda mas. saqonlis SesaZeni Tanxebis raodenobis Sesamcireblad qeTrini yovelTvis iyenebda savaWro SeRavaTebs, rac
imaSi gamoxateboda, rom igi savaWro valdebulebebs faravda ara ugvianes
aTi dRisa. amiT is inarCunebda TavisTvis 20% fasdaklebas, romelsac
sTavazobdnen momwodeblebi swrafi gadaxdis SemTxvevaSi.
Tavis mxriv, myidvelebis umravlesoba saqonels qeTrinTan yidulobda
kreditSi. magaliTad, isini yidulobdnen wyvil langarsa da qoTans, xolo
qeTrini saSualebas aZlevda maT, fuli gadaexadaT garkveuli drois Semdeg. zogierTi myidveli ar Cqarobda fulis gadaxdas da welavda am process naxevari wliTa da metiT.
sami wlis Semdeg qeTrinma SeamCnia, rom misi firmis saqmeebi ufro
cudad wavida. amas xeli Seuwyo im garemoebamac, rom adgilobrivi ekonomikac ganicdida kriziss, ris gamoc bevri adamiani darCa umuSevari.
miuxedavad amisa, qeTrinis biznesi, SeiZleba iTqvas, mainc rCeboda dama
kmayofilebel, Rirseul doneze. erT mSvenier dRes, mas daurekes bankidan
da Seaxsenes, rom is agvianebda sesxis dabrunebas. qeTrini imdenad iyo
dakavebuli, rom ar miaqcia yuradReba angariSebs da aRmoaCina Semdegi
problema mas, ubralod, ar hqonda naRdi fuli, raTa bankis vali gadaexada. man daiwyo rekva myidvelebTan sTxovda, gadaexadaT fuli, magram isinic im periodSi gadaxdis uunaroni aRmoCndnen. man gadawyvita saswrafod gaezarda fasebi da uari ganacxada kreditSi vaWrobaze.
qeTrinma daiwyo momwodeblebis angariSebis ganaRdebis gadavadeba, ramac
avtomaturad gamoiwvia saqonlis SeZenis Rirebulebis zrda. amis Semdeg,
man mimarTa banks TxovniT, raTa masTan erTad gaekeTebinaT misi firmis
finansuri mdgomareobis analizi. bankis TanamSromelma gaakeTa qeTri
nis yvela valdebulebisa da aqtivebis analizi. amis Semdeg man Seadgina
salaros nusxa da banki daTanxmda qeTrinisaTvis mieca mcire sesxi. yvelaferi amis Semdeg qeTrinis firmis saimporto moRvaweoba viTardeboda
winandelTan SedarebiT gacilebiT nela, magram amis sapirispirod misi
finansuri mdgomareoba sagrZnoblad gaumjobesda. SeiZleba iTqvas, rom
qeTrini TiTqmis gakotrda da gadarCa mxolod bolo momentSi.
88
kiTxvebi gadawyvetilebis misaRebad:

1. riT SeiZleba avxsnaT, rom firmas SeiZleba hqondes maRali amo
nagebi gayidvidan da maRali mogeba da, miuxedavad amisa, ar ga
aCndes naRdi fuli (fuli angariSze)?
2. ratom wavida qeTrinis saqmeebi ufro kargad, rodesac man awia
fasebi da uari ganacxada kreditSi vaWrobaze?
3. raSi mdgomareobda qeTrinis problemebis arsi? swored moiqca Tu
ara igi, rodesac man mimarTa banks daxmarebisaTvis, Tu gaviTvalis
winebT im garemoebas, rom mas am bankis fuli marTebda?
`mtevani-97~: qarTuli Rvino
Fkompania `mtevani-97~ daarsda 1997 wels q. TbilisSi. kompaniis mTavar
produqts boTlebSi Camosxmuli TeTri mSrali sufris Rvino warmoadgenda da ZiriTadad Tbilissa da mis SemogarenSi iyideboda. `mtevani-97~is Rvinis fasi miaxloebiT konkurentebis fass udrida.
2000 wels kompaniam daaxloebiT 700 000 litri Rvino gayida (es
873200 boTls Seadgens). ukanasknel wlebSi moTxovna izrdeboda da kompaniam TiTqmis Tavis sawarmoo SesaZleblobis zRvars (weliwadSi 900 000
boTli) miaRwia.
sawarmoo procesi SedarebiT martivi iyo. `mtevani
-97~ ZiriTadad
Rvinis Camosxmaze muSaobda. is yidulobda ukve mza Camosasxmel Rvinos
(an yurZnis wvens, romelsac ramdenime Tvis ganmavlobaSi àRvinebda~)
ZiriTadad sawarmoo operacias Rvinis boTlebSi Camosxma da misi gasaReba warmoadgenda. aseT sawarmoo process seriozuli uaryofiTi mxarec
hqonda kompania ver akontrolebda Rvinis xarisxs da uWirda mdgradi (standartuli) xarisxis produqciis gamoSveba. kompaniis finansurma
menejerma moamzada sainvesticio gegma, romlis mixedviTac 550000 laris
investicia saSualebas miscemda komapanias yurZeni gadaemuSavebina da Tavisi Rvino ewarmoebina. aseT SemTxvevaSi nedleulis xarji mcirdeboda
0.11 lariT erT boTlze; Sromis anazRaurebis xarjebis gazrda ki ar iyo
mosalodneli.
2000 wels 700 000 litri Rvino `mtevani-97~-ma 602 272 larad SeiZina.
danarCeni xarjebi (boTli, korpi, CaCi, etiketi) Seadgenda erT boTlze
0.45 lars. qvemoT mogv
yavs 2000 wlis mogeba-zaralis angariSgeba (aTas
larebSi):
gayidvebi
1 921
sawarmoo xarjebi (cvladi)
1 210
muSa-xeli
214
Rvino masala
602
boTli, korpi, etiketi
394
kontribucia
711
fiqsirebuli xarjebi
667
zogadi administraciuli
fiqsirebuli muSa-xeli
185
143
xarisxis kontroli
53
amortizacia
mogeba
116
reklama
87
kreditis procenti
83
44
mflobelebi ar darCnen ukmayofilo 2000 wlis SedegebiT da kompaniis

menejers mogebis gazrda daavales (maTi mosazrebiT, kompaniis mogebas
gayidvebis 8-9% unda Seedgina). am amocanis gadasawyvetad menejerma Semdegi gamoTvlebi moamzada: misi SefasebiT, kompania SeZlebda weliwadSi
900 000 boTlis gayidvas. mimdinare fasebSi es wliur 1 980 000 lar Semosavals Seadgens. Semosavlebisa da xarjebis arsebuli struqturis pirobebSi 900 000 boTlis gayidviT miRebuli mogeba ar daakmayo
fileb
da
kompaniis mflobelebs. amitom menejerma gadawyvita moeZebna saSualebebi, rom 2001 wels 176 000 laris mogeba mieRo, rac 1 980 000 laris
gayidvebis TiTqmis 9%-s Seadgenda.
kiTxvebi
1. gamarTlebulia Tu ara `mtevani-97~-isTvis 550 000 laris inves
tireba yurZnis gadamamuSavebel danadgarebSi?
2. SesaZlebelia Tu ara kompaniis mogebis gazrda ise, rom man gayidvebis 8-9% Seadginos?
90
finansuri analizis zogierTi mniSvnelovani maCvenebeli

EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) mogeba
procentebis, gadasaxadebis, cveTisa da amortizaciis gadaxdamde
EBITDA analitikuri maCvenebelia, romelic aCvenebs, Tu ramdenad momgebiania kompaniis ZiriTadi (saoperacio) saqmianoba. aCvenebs, Tu
kompaniam mTlianobaSi ra Tanxebi SeiZleba mimarTos valebis dasafarad.
EBITDA-s gamoTvla Semdegnairad SeiZleba: viRebT kompaniis dabegril
mogebas da vakoreqtirebT gadasaxadebiT (magaliTad mogebis gadasaxadiT). Semdeg miRebul sidides vakoreqtirebT gansakuTrebuli xarjebiTa da SemosavlebiT, romlebic uSualod ar aris damokidebuli kompaniis ZiriTad saqmianobasTan (magaliTad, valutis kursis cvlilebiT
miRebuli zarali an xeiri). Aamis Semdeg, miRebul sidides vakoreqtirebT
saprocento TanxebiT (magaliTad, kreditze daricxul da gadaxdil procentebs vumatebT, xolo depozitebze daricxul procentebs vaklebT).
viRebT sidides EBIT (Earnings Before Interest and Taxes) mogebas procentebis da gadasaxadebis gadaxdamde. EBIT-is maCvenebels unda mivumatoT
materialur da aramaterialur aqtivebze daricxuli cveTa da amortizacia, vinaidan, rogorc viciT, cveTa da amortizacia ganekuTvneba arafulad xarjebs da miviRebT EBITDA-s
gamovTvaloT EBITDA kompania `mogzauris~ III periodis monacemebis
magaliTze:
kompania `mogzauris~ EBITDA
an ese
Dwminda mogeba
722.5
Mplius mogebis gadasaxadi 127.5
sxva Semosavlebi da xarjebi 0
EBIT
850
Mplius cveTa
750
kompania `mogzauris~ EBITDA

Semosavali
8000
saoperacio xarjebi
7150
sxva Semosavlebi da xarjebi
0
EBIT
850
plius cveTa
750
EBITDA
EBITDA
1600
1600
rogorc vxedavT, kompania `mogzauris~ EBITDA daaxloebiT orjer

aRemateba misive wminda mogebas. Kkonkretul magaliTSi es ganpirobebulia imiT, rom kompania `mogzauris~ wminda mogebas cveTis saxiT daemata
750 lari. Ee.i. EBITDA s TvalsazrisiT kompania `mogzauris~ mdgomareoba
ufro saxarbieloa, vidre es Cans mxolod mogeba-zaralis angariSgebidan.
IRR (Internal Rate of Return) ukugebis Sida norma
xSirad Cvens winaSe dgas amocana daviTvaloT, Tu ramdenad gviRirs
ama Tu im proeqtSi Tanxis investireba. amisaTvis unda davTvaloT, ra
ukugebas gvaZlevs proeqti ganxorcielebul investiciaze. ganvixiloT
situacia: Tqven fiqrobT saxlis yidvas, romelSic unda GADgadaixadoT
100000. Tqven varaudobT, rom saxls gayidiT oTx weliwadSi 150000-ad.

SevafasoT, ra ukugebas gvaZlevs es invesiticia. Cvens magaliTSi IRR tolia 10.67%-is. ras niSnavs es? imas, rom Tu Tqven mier Cadebuli Ffuli
100000 oTxi wlis Tavze moitans 150000-s, maSin investiciaze miRebuli
wliuri ukugeba 10.67%-is toli iqneba. igive Sedegs miviRebdiT 100000
rom dagvedo bankSi depozitze, romelsac ericxeba wliuri 10.67%, yovelwliuri daricxviT, maSin oTxi wlis Tavze Cvens depozitze gveqneba
150000. Tu ramdenad gamarTlebulia aRniSnuli investicia damokidebulia imaze, Tu am 1000000-is ganTavsebis rogori alternativebi gvaqvs.
Tu Cven SegviZlia 100000-is ganTavseba iseT oTxwlian proeqtSi, romelic gvaZlevs, magaliTad, 15%-ian wliur ukugebas, maSin saxlis yidva-gadayidvis proeqti naklebad mimzidvelia CvenTvis.
IRR-is gamosaTvlelad SegviZlia gamoviyenoT Excel-is programa. gaxse
niT Excel-is faili Dda ujrebSi SeitaneT Sesabamisi cifrebi
A
1
2
3
4
5
6
7
1
2
3
4
100000
0
0
0
150000
Dsadac 100000 saxlis fasia da is unda Caiweros minusiT, vinaidan

100000 Tqvens mier investirebuli Tanxaa (e.i. es Tanxa Tqvengan unda gavides). 1,2,3,4 wlebia (maTi Cawera aucilebeli ar aris), romelTa ganmavlobaSic savaraudod gagrZeldeba Tqveni proeqti. meoTxe wels Tqven
varaudobT, rom saxli SeiZleba gaiyidos 150000-ad, xolo pirveli sami
wlis ganmavlobaSi araviTar aqtivobas ar apirebT da Tqveni savaraudo
fuladi Semosavali da gasavali iqneba nulis toli.
davdgeT romelime cariel ujraSi, gamoviZaxoT finansuri funqcia
IRR, gamoCndeba fanjara, davdgeT Values ujraSi, movniSnoT Cvens mier
dawerili Tanxebi
A
1
2
3
4
5
6
7
1
2
3
4
100000
0
0
0
150000
92
da davinaxavT formulis NPIRR(C2:C6) Sedegs 10.67%-s

A
1
2
3
4
5
6
7
8
1
2
3
4
100000
0
0
0
150000
10.67%
PV (Present Value)- dRevandeli Rirebuleba, F

F V (Future Value) momavali Rirebuleba, NPV (Net Present Value) wminda dRevandeli Rirebuleba
davuSvaT sabanko depozitze, romelsac ericxeba wliuri 10%, davdeT
10000, maSin oTxi wlis Tavze procenti yovelwliuri daricxviT geqneba
10000*(1.1)^4^ =14641. am SemTxvevaSi, 10000-s hqvia dRevandeli Rirebuleba (PV), xolo 14641-s momavali Rirebuleba (FV). piriqiT, Tu depo
zitze, romlesac ericxeba 10%, oTxi wlis Semdeg minda mqondes 14641,
maSin ramdeni unda Sevitano dRes?Aamis daTvla SeiZleba Semdegnairad:
10000=14641/(1.1)4. am qmedebas hqvia diskonritireba, 10%-s sadikonto
ganakveTi, xolo 10000-s 14641-is dRevandeli Rirebuleba.
gavagrZeloT Cven mier saxlis SeZenis magaliTis ganxilva.
Tu gaviTvaliswinebT, rom Cvens magaliTSi, saxlis yidva-gayidvis
proeqtSi IRR tolia 10.67%-isD da Tu mas gamoviyenebT sadiskonto ganakveTis rolSi, maSin miviRebT, rom 150000-is dRevandeli Rirebuleba
10.67%-is diskontirebiT iqneba 100000.
PV-s daTvla Semdegnairad SeiZleba:
meoTxe xarisxi am konkretul SemTxvevaSi imitomaa, rom proeqtis

xangrZlivoba 4 wels Seadgens (Cven vapirebT saxlis yidvas, romelic
savaraudod oTx weliwadSi unda gavyidoT). nebismieri sxva periodis
SemTxvevaSi, unda mieTiTos Sesabamisi xarisxi. mag. orwliani proeqtis
SemTxvaSi meore, sam wliani proeqtis SemTxvevaSi mesame xarisxi da a.S.
ganvixiloT meore magaliTi: kompania varaudobs, konkretuli proeqtiT miiRos 50000 Semosavali 1 wlis Semdeg. am proeqtisTvis sadiskonto ganakveTis rolSi kompania iyenebs 10%-s. maSin aRniSnuli Tanxis
dRevandeli Rirebuleba anu PV iqneba:
Ees niSnavs, rom 50000-is dRevandeli Rirebulebaa 45455. es igivea,

rom 45455 dRes davdoT bankSi 10%-ian depozitze, da is 1 weliwadSi
gaxdeba 50000.
ganvixiloT kidev erTi magaliTi: savaraudoa, rom momavali 3 wlis
ganmavlobaSi proeqtma yovel wels mogvitanos 10000 da sadiskonto ganakveTaT AaviRoT 12%. am SemTxvevaSi proeqtis dRevandeli Rirebuleba,
anu PV iqneba:
24 019
rogorc formulidan SegviZlia davinaxoT, rodesac proeqtidan Semosavali yovelwliuria, TiToeul wels Semosuli fulis PV cal-calke
unda daviTvaloT da maTi jami iqneba mTliani proeqtis PV.
davuSvaT, rom tvirTis gadamzidi kompania apirebs naxmari satvirTo
manqanis SeZenas 15000-ad, romlis savaraudo saeqspluatacio periodia
2 weli. amasTan, kompaniis menejmenti varaudobs, rom pirveli wlis bolos manqana gadazidvebiT kompanias damatebiT 12000-s moutans, xolo
meore wlis bolos 8000-s. Aaseve, kompaniaSi varaudoben, rom am proeqtis ukugeba (IRR) 15% iqneba. EimisaTvis, rom miviRoT gadawyvetileba am
proeqtis miRebasa Tu ukugdebasTan dakavSirebiT, gamovTvaloT e.w. proeqtis wminda dRevandeli Rirebuleba (NPV). amisaTvis unda davTvaloT
misaRebi Tanxebis dRevandeli Rirebulebebi 15%-iani diskontirebisas da
maT jams gamovakloT sawyisi investicia (I=15000).
10435+6049=16484

NPV=PVI=1648415000=1484
rodesac NPV dadebiTia, es niSnavs, rom wminda dRevandeli Rirebuleba metia sawyis investiciaze da Sesabamisad, am proeqtis ganxorcieleba
Rirs. Tu NPV uaryofiTia, es niSnavs, rom wminda dRevandeli Rirebuleba
naklebia sawyis investiciaze da Sesabamisad, am proeqtis ganxorcieleba
ar Rirs. NPV iZleva saSualebas, erTmaneTs SevadaroT mosalodneli Semosavlis wminda dRevandeli Rirebuleba da sawyisi investicia. aRsaniSnavia, rom diskontirebis procentis arCeva sakmaod rTulia, radganac is
damokidebulia Semfaseblis damokidebulebaze riskianobis mimarT da mis
sainvesticio alternativebze.
94
NNPV-is gamoTvla SeiZleba Excel-is meSveobiTac:

davubrundeT saxlis SeZenis magaliTs. investiciis periodSi Ddiskontirebis procentad aviRoT bankSi depozitze dasaricxi wliuri procenti, romelic im periodisTvis aTis tolia. gamoviangariSoT fulis wminda
dRevandeli Rirebuleba (NPV).
gaxseniT Excel-is faili Dda ujrebSi SeitaneT saTanado cifrebi
A
1
2
3
4
5
6
7
1
2
3
4
10%
100000
0
0
0
150000
10% diskontirebis procentia, xolo danarCeni cifrebis mniSvneloba

iciT IRR-is ganxilvisas moyvanili magaliTidan. davdgeT romelime cariel ujraSi da gamoviZaxoT finansuri funqcia NPV.
gamoCndeba fanjara, davdgeT Rate-is ujraSi, CavweroT 10%
A
1
2
3
4
5
6
7
1
2
3
4
10%
100000
0
0
0
150000
Semdeg davdgeT Values ujraSi, movniSnoT Tanxebi

A
1
2
3
4
5
6
7
1
2
3
4
10%
100000
0
0
0
150000
da davinaxavT formulis NPV(C1,C3:C6) Sedegs 102452

A
1
2
3
4
5
6
7
1
2
3
4
10%
100000
0
0
0
150000
102452
Aamis Semdeg davdgeT romelime ujraSi (an iqve formulaSi) da miRebul sidides (PV) 102452-s mivumatoT sawyisi investiciis Tanxa (-10000).
miviRebT formulis NPV(C1,C3:C6) + C2 Sedegs 2452-s.
A
1
2
3
4
5
6
7
1
2
3
4
10%
100000
0
0
0
150000
102452
2452
Cvens magaliTSi NPV tolia 2

452is. ras niSnavs es? imas, rom Tu
Tqven mier Cadebuli Ffuli 100000 oTxi wlis Tavze moitans 150000-s, igi
nominalurad ki 50000-iT aRemateba 100000-s, Mmagram 150000-is dRevandeli Rirebuleba 10%-iani diskontirebisas mxolod 2452-iT aRemateba
Cven mier investirebul 100000-s. es igivea, rom dRes bankSi 10%-iani depozitze dagvedo 102452 da oTxi wlis Semdeg gveqneboda 150000.
igive Cvens mier zemoT moyvanili formulebis saSualebiT Semdeg
nairad gamoiTvleboda:

NPV=PVI=10245210000=2452
davuSvaT, rom saxls yidvidan meore da mesame wels gavaqiravebT da
miviRebT Semosavals yovel wels 10000. maSin, ra Tqma unda, proeqtis
NPV Seicvleba.
Excel-is saSualebiT finansuri funqcia NPV-is gamoyenebiT davinaxavT,
rom NPV=18229

96
A
1
2
3
4
5
6
7
1
2
3
4
10%
100000
0
10000
10000
150000
118229
18229
Aan ase gamovTvaloT:
NPV=PVI=11822910000=18229
zogadad, rac ufro maRalia (aRemateba nuls) proeqtis NPV, miT
ufro kargia da gamarTlebulia am proeqtSi investireba. Dda piriqiT,
Tu NPV uaryofiTia, anda nulis tolia, proeqtSi investireba ar Rirs.
davaleba
a) Aam nawilSi ganxilul masalebze dayrdnobiT SeafaseT, ramdenad
sworad warmarTavda xarjTaRricxvas qalbatoni Tamari Tavis biz
nesSi.
b) SeecadeT, romelime RonisZiebis (remonti, kurortze dasveneba,
qorwili, sareklamo kampania da sxva) biujetis Sedgena.
g) amboben, rom dRevandeli kvercxi gvirCevnia xvalindel qaTams.
gaanalizeT es gamonaTqvami NPV-is gamoyenebiT.
nawili
III
biznesis
organizeba
xSirad biznesi, da rogorc SesavalSi davinaxeT, qalbatoni Tamaris biznesic, SeiZleba

dadges iseTi problemebis winaSe, rogoricaa
gafarToeba Tu Semcireba, axali obieqtis
gaxsna, TanamSromlebis damateba Tu daTxovna,
xelfasebis Sesaxeb gadawyvetilebebis miReba,
axali danadgarebis SeZena. am nawilis mizania,
warmodgena SegiqmnaT biznesis organizebis
formebze, menejmentsa da menejeris saqmianobaze, ZiriTad funqciebsa da movaleobebze,
daganaxoT, Tu rogor aris firmis warmateba
damokidebuli im adamianebze, romlebic iReben gadawyvetilebebs firmis marTvasTan dakav
SirebiT.
Tavi
menejmenti
biznesSi yvelaze xSirad, albaT, sityva menejeri gamoiyeneba, magram,

samwuxarod, umravlesobam arc ki icis am adamianebis ZiriTadi funq
ciebic ki, ra evalebaT, ra pasuxismgebloba ekisrebaT da ra siZneleebs
awydebian isini. bevri gulubryvilo adamianisTvis menejerebi arian isini,
romlebic yvelaze naklebs muSaoben da yvelaze met fuls iReben. albaT dagverwmunebiT, aravin aris iseTi suleli, adamianebs, romlebic
àrafers akeTeben~, didi fuli gadauxados.
menejmenti warmoadgens organizaciis xelT arsebuli resursebis optimaluri Serwymis xelovnebas dasaxuli miznebis misaRwevad, xolo menejeri aris adamiani, romelic sxvadasxva unar-Cvevebisa da gamocdilebis
saSualebiT cdilobs zemoaRniSnuli miznis miRwevas.
Tanamedrove organizaciebSi (gaaCnia maT sididesa da organizaciul
struqturas) SeiZleba Segvxvdes sxvadasxva poziciaze momuSave menejeri:
Ggeneraluri menejeri (General Manager);
Gadamianuri resursebis menejeri (Human Resources Manager);
Goperaciebis menejeri (Operations Manager)
Gmarketingis menejeri (Marketing Manager);
G informaciuli teqnologiebis menejeri (Information Technology Manager);
Gfinansebis menejeri (Financial Manager);

Gsxva menejerebi damokidebulia firmis profilze, sididesa da
struqturaze.
4.1. marTvis ierarqia

sazogadod, organizaciaSi menejerebis dayofa xdeba maTi funqciebis,
valdebulebebis, pasuxismgeblobis, uflebamosilebis mixedviT. miRebulia menejerebis dayofa sam doned: zeda, saSualo da qveda rgolis menejerebad. am dayofas daarqves marTvis ierarqia da mas aqvs piramidis
forma.
100
nNawili III. biznesis organizeba
zeda
rgolis
menejeri
prezidenti, CEO, aRmasrulebeli

direqtori, vice-prezidenti
saSualo
rgolis
menejeri
mTavari buRalteri,
ganyofilebis xelmZRvaneli
qveda rgolis
menejeri
saamqros ufrosi, ubnis

ufrosi
albaT advili misaxvedria, ratom aqvs ierarqias piramidis forma. organizaciaSi, Cveulebriv, qveda rgolis menejerebi raodenobrivad ufro
metia, vidre saSualo rgolis menejerebi da Sesabamisad, saSualo rgolis menejerebi metia, vidre zeda rgolis menejerebi.
zeda rgolis (Top Level) menejerebi arian ierarqiis umaRlesi donis
warmomadgenlebi, romlebic organizaciaSi floben yvelaze did Zalauflebas da aqvT meti uflebamosileba, aqedan gamomdinare, ekisrebaT
yvelaze meti pasuxismgeblobac. isini gansakuTrebul yuradRebas uTmoben imas, `ra~ unda gakeTdes, da ara imas, Tu `rogor~ unda gakeTdes.
magaliTad, firmis prezidenti gansazRvravs organizaciis ZiriTad miznebsa da amocanebs, amuSavebs grZelvadian gegmebs, warmarTavs firmis
politikas da warmoadgens kompanias sxva saqmiani organizaciis xelmZR
vanelebTan Sexvedrebze.
saSualo rgolis (Middle Level) menejerebi erTmaneTTan akavSireben
zeda da qveda rgolebs, axorcieleben zeda mmarTvelur doneze dasmul
amocanebs da koordinacias uweven qveda rgolis menejerebis muSaobas. am
rgolis menejerebis saqmianobaSi erTnairi yuradReba eqceva orive saxis
amocanas `ra~ gakeTdes da `rogor~ gakeTdes.
qveda rgolis (First-Line) menejerTa Zalaufleba da pasuxismgebloba
organizaciaSi naklebia zeda da saSualo rgolis menejerebTan Sedare
biT. maTi moRvaweoba dakavSirebulia naklebi masStabis amocanebisa da
problemebis gadawyvetasTan. maT xSirad menejer-kontroliorebsac
uwodeben, vinaidan isini Tvalyurs adevneben da akontroleben organizaciaSi dasaqmebuli personalis mier Sesrulebul samuSaos da praqtikulad axorcieleben marTvis ufro maRal doneze dasaxul miznebs. am
rgolis mmarTvelebi, Cveulebriv, wyveten amocanas `rogor~ gakeTdes,
da iSviaTad `ra~ gakeTdes.
Tavi 4. menejmenti 101
4.2. ras akeTebs menejeri?

menejerebs aqvT gansazRvruli Zalaufleba da uflebamosileba, amitom organizaciaSi garkveuli funqciebis Sesruleba evalebaT, rac maTgan sxvadasxva rolis Sesrulebas moiTxovs. menejeris saqmianobis gansazRvra SeiZleba funqciebis an rolebis mixedviT. menejeris rolebi
SeiZleba daiyos sam jgufad:
1. pirovnebaTSorisi (komunikaciuri) rolebi (Interpersonal Roles);
2. informaciuli rolebi (Informational Roles);
3. gadawyvetilebis miRebasTan dakavSirebuli rolebi (Decisional Roles).
pirovnebaTSorisi roli gulisxmobs imas, rom menejerebi xSirad gamodian firmis saxeliT sxvadasxva oficialur RonisZiebaze. menejerebs
miniWebuli aqvT personalis samsaxurSi ayvanisa da daTxovnis ufleba.
Suamavlebis rolSi menejerebi, rogorc organizaciis SigniT, aseve mis
gareT, kraven sxvadasxva jgufs da erTmaneTTan akavSireben.
Mmenejers evaleba rogorc informaciis miwodeba sxvadasxva subi
eqtisTvis, aseve infor
maciis Segroveba, xolo Tanamedrove samyaroSi
informirebulobas gadamwyveti mniSvneloba eniWeba. swori gadawyvetile
bis miRebis erT-erTi sawindaria SeZlebisdagvarad sruli informaciis
floba.
swori gadawyvetilebis miRebasTan dakavSirebulia Sesabamisi roli.
marTlac, informaciuli rolis meSveobiT menejeri agrovebs informacias, romlis saboloo mizanic gadawyvetilebis miRebisas am informaciis
gamoiyenebaa.
zemoTCamoTvlili rolebi rom warmatebiT Seasrulos, menejers
sWirdeba garkveuli unar-Cvevebi. es unar-Cvevebi pirobiTad SeiZleba
daiyos sam jgufad:
1. komunikaciuri (Interpersonal Skills);
2. teqnikuri (Technical Skills);
3. analitikuri (Conceptual Skills).
Kkomunikaciuri unar-Cvevebi dakavSirebulia adamianebis urTierTobis
procesTan (pirvelyovlisa informaciis gacvlisas). es menejers saSualebas aZlevs warmatebiT da Seferxebis gareSe warmarTos kompaniis Sida
saqmianoba da daamyaros xelsayreli gare kavSirebi. kvalificire
buli
menejeri yovelTvis fxizlad da yuradRebiT unda akvirdebodes imas,
Tu rogor reagireben TanamSromlebi mis mier gamoTqmul mosazrebebze
da, rac mTavaria, yuradRebiT ismendes TanamSromelTa winadadebebsa da
mosazrebebs. komunikaciisTvis menejerebi iyeneben rogorc zepir, aseve
werilobiT formas. ko
munikaciis formis arCeva damokidebulia informaciis Sinaarssa da mizanze.
102
teqnikuri unar-Cvevebi aris gansazRvruli samuSaos Sesrulebis unari

(ama Tu im xelsawyoebisa Tu meqanizmebis gamoyeneba, finansuri dokumentebis momzadeba, kompiuteruli programebis Sedgena da sxva). qveda rgolis menejerebi (magaliTad, ostatebi sawarmoSi), aucilebelia, flobdnen
teqnikur Cvevebs, raTa auxsnan muSaxels Sesasrulebeli samuSao; warud
ginon informacia sawarmoo procesebSi warmoqmnili problemebis Sesaxeb
ufro maRali rgolis menejerebs. teqnikuri unar-Cvevebi aucilebelia
marTvis nebismier doneze.
analitikuri unar-Cvevebi ZiriTadad saWiroa zeda rgolis mmarTvele
bisaTvis informaciis analizisa da gadamuSavebis, organizaciaSi marTvis
ZiriTadi principebis SemuSavebis, sirTuleebisa da xelsayreli SesaZleblobebis gamovlenis, daskvnebis formulirebisa da gadawyvetilebebis
miRebisas.
Mmenejeris saqmianobis erT-erTi umniSvnelovanesi momentia gada
wyvetilebis miReba, rac adamianis moRvaweobis yvela sferoSi gvxvdeba
(yoveldRiuri sayofacxovrebo saqmianobis CaTvliT). magram mmarTveluri gadawyvetileba gansakuTrebiT sapasuxismgeblo procesia, romelTanac mWidrod aris dakavSirebuli saqmiani organizaciis warmatebuli
funqcionireba.
gadawyvetilebis miReba gonebrivi procesia. igi gulisxmobs miznis
dasaxvasa da miRwevis xerxebis (gzebis) SemuSavebas. gadawyvetilebis
miRebis procesSi SeiZleba gamovyoT Semdegi ZiriTadi etapebi:
1. gadawyvetilebis miRebis aucileblobis dadgena.
menejerebi gamudmebiT akontroleben situacias, rogorc organizaciis SigniT, aseve mis gareT, raTa ar gamoeparoT cvlilebebi, romlebmac
SeiZleba Seqmnan problemebi da saWiroeben dauyovnebliv reagirebas, da
piriqiT, SesaZleblobebi, romelTa gamoyenebac SesaZlebelia.
2. warmoqmnili problemebisa da SesaZleblobebis gansazRvra da analizi.
menejerebi gansazRvraven problemebis warmoSobis mizezebs da adgenen
Aalternativebs Semdgomi gadawyvetilebebisaTvis.
3. SesaZlebeli alternativebis Seswavla.
menejerebi Seiswavlian gadawyvetilebis an moqmedebis sxvadasxva va
riants.
4. sasurveli alternativis arCeva.
TiTeuli alternativis dadebiTi da uaryofiTi mxaris ganxilvis Sem
deg menejerebi irCeven qmedebis yvelaze imedismomcem gegmas. unda aRi
niSnos, rom arCeuli gegma SeiZleba iyos ramdenime ganxiluli alternativis erTgvari kombinacia.
5. arCeuli gadawyvetilebis Sesruleba.

mas Semdeg, rac menejerebi moaxdenen dagegmvas, Seiswavlian im xalxis
reaqcias, vinc unda ganaxorcielos aRniSnuli gadawyvetileba da imaT
reaqcias, visac uSualod Seexeba xsenebuli gadawyvetileba, menejerebi
axorcieleben Tavis gadawyvetilebas.
6. miRebuli Sedegebis Sefaseba.
menejerebi akvirdebian TavianTi gadawyvetilebis Sedegebs, raTa
dainaxon, arCevanma miiyvana Tu ara isini sasurvel miznamde; xom ar iqmneba axa
li problemebi an SesaZleblobebi miRebuli gadawyvetilebidan
gamomdinare da xom ar aris axali gadawyvetilebis miRebis aucilebloba.
ratom aris Zneli swori gadawyvetilebis miReba?
erT-erTi mTavari problema informaciaa ufro swored, arasrul
yofili informacia. menejers gadawyvetilebis miReba uwevs arasruli
informaciis pirobebSi, vinaidan situacia, rodesac is flobs misTvis
saWiro mTel informacias, rogorc wesi, bunebaSi ar arsebobs.
Cven mier ganxiluli mmarTvelobiTi Cvevebidan ar SeiZleba iTqvas,
rom erTi romelime sxvaze mniSvnelovania, samive unar-Cveva aucilebelia menejerisTvis.
miuxedavad amisa, ierarqiis sxvadasxva doneze myofi menejerebisaTvis
maTi mniSvneloba pirobiTad Semdegnairad SeiZleba davalagoT:
zeda
rgolis
menejeri
Zlieri
saSualo
susti
analitikuri
komunikaciuri
teqnikuri
saSualo
rgolis
menejeri
Aanalitikuri,
komunikaciuri
teqnikuri
qveda rgolis
menejeri
teqnikuri,
komunikaciuri
analitikuri
sadiskusio kiTxva
rogor fiqrobT, menejeris romel unarCvevebs iyenebs bebia Tamari?
pasuxi daasabuTeT.
104
4.3. marTvis procesi

miuxedavad organizaciis sididisa Camoyalibebis stadiaSia igi, Tu
gamarTulad funqcionirebs, yvela SemTxvevaSi marTvis procesi Sedgeba:
1. dagegmvis funqciisgan (Planning);
2. organizebis funqciisgan (Organizing);
3. xelmZRvanelobis funqciisgan (Leading);
4. kontrolis funqciisgan (Controlling).
dagegmvis funqcia
rodesac vsaubrobT dagegmvis funqciaze, aucilebelia, iseT cnebebSi
garkveva, rogoricaa miznebi, amocanebi da gegmebi.
miznebi (Goals) mimarTulebaTa orientirebia, romlebiskenac esa Tu
is organizacia miiswrafvis.
amocanebi (Tasks) konkretuli orientirebia, romelTa miRweva organizaciis miznebis ganxorcielebas emsaxureba.
gegmebi (Plans) aris RonisZiebaTa (qmedebaTa) erToblioba, romelic
mimarTulia dasaxuli miznebisa da amocanebis miRwevisaken.
dagegmva aris organizaciis miznebis SemuSaveba da maTi miRwevis meTodebis (xerxebis, gzebis) gansazRvra. dagegmvis procesi gulisxmobs
saTanado informaciuli bazis arsebobas, saWiro informaciis mopovebasa da gadamuSavebas. dagegmva moiTxovs RonisZiebaTa (qmedebaTa) Tanmimdevrobis gansazRvras droSi. garda amisa, danaxarjebis moculobaTa
gaangariSebas, biujetis Sedgenas.
gadawyvetilebis miRebis procesSi Zalzed mniSvnelovania riskis
faqtoris gaTvaliswineba. resursebis mozidvisas da gamoyenebisas menejerisgan moiTxoveba movlenaTa moulodnelobisa da ganusazRvrelobis
gaTvaliswineba, rac, Tavis mxriv, damokidebulia mis Teoriul codnaze,
praqtikul gamocdilebasa da intuiciaze.
miznebs da gegmebs yofen ramdenime urTierTdakavSirebul etapad.
ganasxvaveben strategiul, taqtikur da operatiul miznebs.
strategiuli miznebi (Strategic Goals) mimarTulia
masStaburi problemebis gadasawyvetad. maT meorenairad grZelvadian miznebsac (Long-Term

Goals) uwodeben. am
miznebs ZiriTadad zeda rgolis menejerebi gansazRvraven.

taqtikur miznebs adgenen saSualo rgolis menejerebi. taqtikur
miznebs (Tactical Goals) meorenairad Sualedur (Intermediate Goals) miznebsac
uwodeben. isini mimarTulia sxvadasxva ganyofilebebisa da qvedanayofebis problemebis gadasawyvetisken da emsaxureba strategiuli miznebis
miRwevas.
operatiul miznebs qveda rgolis menejerebi adgenen. operatiul (Ope

rational Goals) miznebs meorenairad moklevadian (Short-Term Goals) miznebsac
uwodeben. isini dakavSirebulia mimdinare problemebis gadawyvetasTan
da xels uwyobs taqtikuri miznebis miRwevas.
miznebis yovel dones Seesabameba gegmebis Sesaferisi done, romlebSic dasaxulia konkretuli gzebi da saSualebebi.
strategiuli gegmebi (Strategic Plans) aris qmedebebi, romlebic mimarTulia strategiuli miznebis misaRwevad. strategiuli gegmebi, Cveulebriv, aris grZelvadiani da gansazRvravs qmedebebs oridan xuT wlamde
periodisaTvis. es gegmebi muSavdeba zeda rgolis menejerebis mier direqtorTa sabWos wevrebsa da saSualo rgolis menejerebTan konsultaciebis Semdeg.
taqtikuri gegmebi (Tactical Plans) aris qmedebebi, romlebic mimarTulia
taqtikuri miz
nebis Sesasrulebisa da strategiuli gegmebis mxardasa
Werisken. isini, Cveuleb
riv, muSavdeba erTidan sam wlamde periodisaTvis saSualo rgolis menejerebis mier, romlebic ganixilaven am gegmebs
qveda rgolis menejerebTan erTad manam, sanam maT zemdgom xelmZRvanelebs warudgenen.
operatiuli gegmebi (Operational Plans) aris qmedebebi, mimarTuli ope
ratiuli miznebis Sesasrulebisa da taqtikuri gegmebis mxardasaWerisken.
es gegmebi moicavs erT welze xanmokle periods. operatiuli gegmebi
muSavdeba qveda rgolis menejerebis mier saSualo rgolis menejerebTan
SeTanxmebiT.
daimaxsovreT: jer unda daisaxos strateguli miznebi da SemuSavdes
maTi miRwevis strategiuli gegma, Semdeg iqidan gamomdinare Tu ras SevimuSavebT, unda daisaxos taqtikuri miznebi da, Sesabamisad, SemuSavdes
maTi miRwevis taqtikuri gegma. bolos xdeba operatiuli miznebis dasaxva
da maT misaRwevad operatiuli gegmebis Sedgena, anu ierarqiulad movdivarT zemodan qvemoT.
miznebis done
gegmebis done
strategiuli miznebi
zeda
rgolis
menejeri
strategiuli gegmebi
taqtikuri miznebi
saSualo
rgolis
menejeri
taqtikuri gegmebi
operatiuli miznebi
qveda rgolis
menejeri
operatiuli gegmebi
106
organizebis funqcia
organizeba aris resursebis ganawilebis procesi dasaxuli miznebis

misaRwevad. erT-erTi mTavari problema, romelsac menejeri awydeba organizebis stadiaze, aris Sromis danawilebis optimaluri variantis SerCeva da Semdgom Statebis kompleqtacia, anu konkretul Tanamdebobaze
Sesabamisi pirovnebebis SerCeva dasaxuli miznebisa da amocanebis gansaxorcieleblad. am saqmianobis sxva mniSvnelovan aspeqtebs warmoadgens
momuSaveTa Sromis anazRaurebis sididis gansaz
Rvra, daxmarebis gaweva
saWiro Cvevebis gamosamuSaveblad da Sromis xarisxis Sefaseba. menejerma
unda gaiTvaliswinos yovelgvari saqmianoba kompiuterTa programuli
uzrunvelyofidan dawyebuli korespodenciebis gagzavniT damTavrebuli,
agreTve yvela teqnikuri saSualeba, romelTac momuSaveni iyeneben TavianTi saqmianobis procesSi. organizebis procesi rTulia, radgan es sfero ganuwyvetel cvlilebebTanaa dakavSirebuli. midian Zveli TanamSromlebi, maTi adgili ki axlebma unda daikavon. mwyobridan gamodis Zveli
danadgarebi, romlebic, aseve, Secvlas saWiroebs da a.S.
xelmZRvanelobis funqcia
organizaciuli procesiT gansazRvruli Tanamdebobebi gulisxmobs
organiza
ciaSi sxva
dasxva gamocdilebebis, individualuri interesebisa
da miznebis mqone adamianTa urTierTobebs. imisaTvis, rom organizaciisa
da TanamSromelebis miznebi harmoniulad Seewyon erTmaneTs, Seikran erT
mTlian gundad, menejerebi kargad unda erkve
odnen mmarTveluri moRvaweobis momdevno funqciaSi xelmZRvanelobis xelovnebaSi.
xelmZRvaneloba (Leadership) es aris qmedebaTa erToblioba, mimarTuli imisken, rom adamianebs aReZraT efeqturad da xarisxianad muSaobis
survili. menejerebi aZleven maTze daqvemdebarebul pirebebs davalebebs,
uCveneben, Tu rogor unda Seasrulon samuSao, gascemen gankargulebebs,
asworeben daqvemdebarebulTa Secdomebs. xelmZRvanelobis funqciis Sesrulebisas menejeri iyenebs ZiriTadad Tavis komunikaciur unar-Cvevebs.
xelmZRvaneloba moicavs or urTierTdakavSirebul process motivaciasa da damrigeblobas.
motivacia (Motivating) gulisxmobs TanamSromelTaTvis iseTi stimule
bis Seqmnas, rom maT imuSaon maqsimaluri ukugebiT.
damrigebloba (Coaching) gulisxmobs, rom menejeri unda daexmaros
TanamSromlebs SeiZinon da Semdeg gamoavlinon TavianTi samqmianobisaTvis aucilebeli unar-Cvevebi. xelmZRvanelebi TanamSromlebs unda
acnobdnen TavianT pirad damokidebulebas da midgomas saqmisadmi, uCve
nebdnen samuSaos Sesrulebis konkretul xerxebsa da gzebs.
rodesac adamiani xelmZRvanelobs organizacias, mas sxvadasxva situa

ciaSi sxvadasxva midgoma sWirdeba. iqidan gamomdinare, rom menejers marTva (xelmZRvaneloba) uxdeba radikalurad gansxvavebul situaciebSi, mas
uxdeba xelmZRvanelobis moqnili stilis gamoyeneba.
xelmZRvanelobis stili (Managerial Style) SeiZleba ganvasxvavoT iqidan
gamomdinare, Tu rogor iqceva menejeri ama Tu im situaciaSi. sazogadod,
ganixilaven xelmZRvanelobis sam tips: avtokratiuls, demokratiulsa da
Caurevlobis.
avtokratiuli stili (Autocratic Style). avtokratiuli xelmZRvaneli
naklebad endoba xelqveiTebs, ar axdens Zalauflebis delegirebas da
gadawyvetilebebs erTpirovnulad iRebs. igi naklebad ekontaqteba Tana
mSromlebs da mxolod brZanebebs iZleva, xolo motivaciisaTvis arcTu
iSviaTad mimarTavs muqaras. aseTi stili gamarTlebuli da efeqturi
SeiZleba iyos im SemTxvevebSi, rodesac gadawyvetilebis misaRebad Zalian
mcire droa darCenili da am gadawyvetilebis cxovrebaSi gasatareblad
menejers sruli realuri Zalaufleba gaaCnia.
demokratiuli stili (Democratic Style). am dros xelmZRvaneli axdens
Zalauflebis delegirebas marTvis yvela doneze. igi endoba daqvemdebarebulebs, xels uwyobs maT Soris informaciis gacvlas da nebas rTavs
maT, monawileoba miiRon gadawyvetilebis miRebis procesSi, magram, amave
dros, saboloo sityvis uflebas igi TviTon itovebs. am stilis xelmZRvaneli naklebad akontrolebs xelqveiTTa qmedebebs. es stili gansakuTrebiT efeqturia maSin, rodesac daqvemdebarebuli pirebi maRali
rangis profesionalebi arian. demokratiuli stilis naklovan mxared
unda CaiTvalos is garemoeba, rom saboloo gadawyvetilebis miReba sakmaod nela xdeba.
Caurevlobis stili (Laissez-Faire Style). menejeri, Tuki igi moqmedebs
Caurevlobis principiT, konsultantis rolSi gvevlineba, romelic uzruvelyofs daqvemdebarebuli pirebis ideebis praqtikul ganxorcielebas. Tavis mosazrebebs ideis avkargianobis Sesaxeb igi mxolod maSin
gamoTqvams, rodesac mas amis Taobaze TxovniT mimarTaven, an ereva marTvis procesSi, Tu dainaxavs, rom situacia SeiZleba gamwvavdes da SemdgomSi misi gamosworeba SeuZlebelic ki gaxdes. ereva iseT SemTxvevaSic,
Tu organizaciisa da im gundebis miznebis, romlebic uSualod asruleben amocanas, ar emTxveva erTmaneTs. aseTi midgoma TanamSromlebs SemoqmedebiTi TviTgamoxatvis saSualebas aZlevs.
da mainc, xelmZRvanelobis romeli stilia universaluri? pasuxi
calsaxaa arc erTi. magaliTad, jarSi, sportSi avtokratiuli stilia
efeqturi warmoudgenelia gene
ralitetisa da jariskacebis diskusia,
108
gadavidnen Tu ara Setevaze, an mwvrTnelisa da fexburTelis diskusia,

Caataron Tu ara varjiSi an vin Secvalon TamaSis msvlelobisas.
saerTod, kargma menejerma unda gamoiyenos xelmZRvanelobis kombinirebuli stili, avtokratiulobidan Caurevlobamde, es damokidebulia uamrav sxvadasxva faqtorze.
pirobiTad, sami stilis avtokratiulis, demokratiulisa da Caurevlobis kombinacia gvaZlevs Semdeg suraTs:
xelmZRvaneloba, romelic xelmZRvaneloba, romelic
orientirebulia mmarTvelebze orientirebulia Semsruleblebze
mmarTvelis mier
Zalauflebis
gamoyeneba
menejeri
iRebs ga
dawyvetilebas da
acxadebs
mas
menejeri
arwmunebs
Tavisi
gadawyve
tilebis
marTebu
lobaSi
SemsruleblebisTvis
moqmedebis Tavisuf-
lebis miniWeba
menejeri
acnobs
ideebs da
mzad aris
gasces
pasuxi
dasmul
kiTxvebs
menejeri
sTava
zobs ga
dawyvetis
variants,
romelic
SeiZleba
Seicva
los
menejeri
ayenebs
proble
mas, ismens winadadebebs
da iRebs
gadawyve
ti lebebs
menejeri
sazRv
ravs gar
kveul
CarCoebs
da sTava
zobs ga
dawyveti
lebis mi
Rebas ko
leqtiu
rad
garkveu
li far
glebis
sazRv
rebSi
menejeri
Semsru
lebels
sTavazobs
srul
Tavisuf
lebas
Tu kargad davakvirdebiT Cven mier motanil sqemas, davinaxavT, rom

marcxnidan marjvniv gadasvlisas TandaTanobiT avtokratiuli stili
Caurevlobis stiliT icvleba.
kontrolis funqcia
kontrolis mudmivad ganxorcieleba adreul etapze Secdomebis gamovlenis saSualebas iZleva da saTanado koreqtivebis Setanis gziT SeiZleba Tavi gavarTvaT wamoWril problemebs, riTac avicilebT seriozul
danakargebs.
kontrolis procesi warmoadgens Caketil cikls, romelic moicavs
xelmZRvanelobis yvela dones da igi oTxi etapisagan Sedgeba.
kontrolis funqcia uSualod aris dakavSirebuli dagegmvasTan da
igi aisa
xeba pirvel etapSi, rodesac menejerebi miznebis Sesabamisad
adgenen standartebs (orientirebs), anu organizaciis muSaobis Sefasebis

kriteriumebs. standartebi, sasurvelia, warmodgenil iqnan SMART koncefciis principebze dayrdnobiT. aqve moviyvanoT standartebis ramde
nime magaliTi:
gaizardos gayidvebis moculoba 2012 wels 18%-dan 20%-mde;
gaizardos kompaniis wili miznobriv bazarze 25%-dan 28%-mde;
kompaniam awarmoos 2000 cali saburavi yovelwliurad, romelTa
Soris wundebuli 1%-ze meti ar iqneba;
kompaniis savaWro agentebma yovelTviurad daamyaron kontaqti
aranakleb 25 axal klientTan.
meore etapze fasdeba saqmianobs Sedegebi. am dros iyeneben Sefasebis
rogorc raodenobriv, ise Tvisobriv kriteriumebs.
mesame etapze realur Sedegebs adareben winaswar miRebul stan
dartebs. Tu es Sedegebi SesabamisobaSia standartebTan, maSin bolo, meoTxe etapze ar aris saWiro raime cvlilebebis ganxorcieleba marTvis
TvalsazrisiT. winaaRmdeg SemTxvevaSi aucilebelia gadaxris mizezebis
gaanalizeba da garkveuli makoreqtirebeli qmedebebis gatareba, rac
gulisxmobs standartebis an TviT organizaciis moRvaweobis gadasinjvas (organizaciuli struqturisa da xelmZRvanelobis stilis Secvla,
resursebis gadanawileba, sakadro cvlilebebi da sxva).
sqematurad kontrolis cikls SeiZleba Semdegi saxe mivceT:
miznebis SemuSaveba
1. standartebis
SemuSaveba
2. operaciebis
Sefaseba
standartebis
koreqtireba
operaceibis
koreqtireba
5. Tu Sedegebi ar Seesaba
meba standartebs, makoreq
tirebeli moqmedebebis
ganxorcieleba
3. operaciebis Sedegebis
Sedareba standartebTan
4. Tu Sedegebi Seesaba
meba standartebs muSaobis
gagrZeleba igive reJimSi
110
daskvnis saxiT marTvis procesi SeiZleba sqematurad Semdegnairad

gamovsaxoT:
dagegmva
organizeba
samomavlo tendencie
struqturis SemuSavebis prognozireba da
ba, kadrebis mozidva
organizaciis miznebis
da pi
robebis Seqmna,
misaRwevad optimalu
romlebic uzrunvel
ri stra
tegiis gansa
yofen miznis miRwevas.
zRvra.
gadawyvetilebis
miReba
organizaciis
miznebi
xelmZRvaneloba
kompaniis miznebis misaRwevad xelmZRvaneli
da warmmarTveli moRvaweoba, TanamSromle
bisaTvis dainterese
bis dagegmva da Seqmna.
kontroli
dasaxuli miznebis misa
R
wev gzaze progresis
gansazRvra da misi ar
qonis SemTxvevaSi sa
Tanado koreqtivebis
Setana.
garemo
pirobebi
sadiskusio kiTxva
daalageT marTvis procesis funqciebi bebia Tamaris biznesSi mniSvnelovnobis mixedviT. pasuxi daasabuTeT.
4.4. uflebamovaleobebis ganawileba

nebismier pirovnebas saqmian organizaciaSi akisria garkveuli
valdebulebebi (Obligations) im
miznebisa
da
amocanebis
realizaciis
aucile
bloba, romlebic dakavSirebulia mis Tanamdebobriv mdgomareobasTan.
aqedan gamomdinare, igi angariSs abarebs Tanamdebobrivad zemdgom pirs
da mohyavs gamamarTlebeli argumentebi im SemTxvevaSi, Tu saTanadod
ver arTmevs Tavs dakisrebul funqcias. aRniSnul valdebulebas pasuxis
mgeblobas (Responsibility) uwodeben.
imisaTvis, rom TiToeulma TanamSromelma Seasrulos masze dakisrebuli movaleoba, isini unda flobdnen Sesabamis uflebamosilebas
(Authority), romelsac cnoben da aRiareben daqvemdebarebulebi da rome
lic gamoi
xateba uflebaSi: gascen brZanebebi, miiRon gadawyvetilebebi,
Sexedulebisamebr gaanawilon arsebuli resursebi da gaataron garkveuli RonisZiebebi dasaxuli miznebis misaRwevad.
rogori patarac ar unda iyos saqmiani organizacia, anda rogori
maRali kvalifikaciac ar unda hqondes menejers, erTi adamiani ver SeZlebs marTvis yvela funqciis erTnairi warmatebiT ganxorcielebas. auci
lebelia valdebulebebisa da am valdebulebebis Sesrulebaze pasuxis
mgeblobis gadanawileba TanamSromlebze Sesabamisi uflebamosilebis
gadacemiT, anu delegirebiT.
imisda mixedviT, Tu rogoria delegirebis xarisxi, SeiZleba visaub
roT centralizebul da decentralizebul marTvis procesebze.
centralizacia gulisxmobs valdebulebebis, pasuxismgeblobisa da
ufleba
mosilebis koncentracias marTvis ierarqiis umaRles doneze,
xolo decentralizacia maTi mniSvnelovani nawilis marTvis ierarqiis
ufro dabal doneze gadacemas.
Znelia calsaxad imis Tqma, Tu romelia ukeTesi centralizacia Tu
decentralizacia. miuxedavad imisa, rom bolo dros SeimCneva tendencia
decentralizaciisaken, `McDonalds~-is warmatebam naTlad dagvanaxa, rom
kompaniis sidide da centralizacia SeiZleba garkveuli upiratesobasac
ki aniWebdes konkurentebTan brZolaSi.
nebismieri kompaniis marTvis struqtura SeiZleba warmovidginoT piramidis formis mqone marTvis ierarqiis saxiT, romelic xasiaTdeba marTvadobis normiTa da ierarqiuli xazis sigrZiT (ierarqiuli doneebis
ricxviT).
marTvadobis norma, anu kontrolis sfero (Span of Control) aris menejeris uSualo daqvemdebarebis qveS myofi adamianebis raodenoba. imis
da mixedviT, Tu rogoria marTvadobis norma da ierarqiuli doneebis
ricxvi, SeiZleba saqme gvqondes maRali (vertikaluri) (Tall Organization)
an brtyeli (horizontaluri) (Flat Organization) marTvis struqturis mqone
organizaciis tipTan.
maRali struqturisaTvis damaxasiaTebelia marTvadobis SedarebiT
dabali norma da ierarqiuli doneebis SedarebiT didi raodenoba, xolo
brtyelisaTvis piriqiT.
radgan kontrolis sfero brtyeli struqturis mqone organizaciebSi didia, maTSi xSirad SeiniSneba gonier farglebSi qmedebaTa Tavisuf
lebis waxalisebis tendencia, rac pirvel yovlisa imaSi gamoixateba, rom
xelmZRvaneli afasebs daqvemdebarebulTa qmedebebis Sedegebs da ara meTodebs.
112
maRali struqturis organizaciaSi xelmZRvanels SeiZleba hqondes

samsaxurSi swrafi dawinaurebis imedi, radganac gansxvaveba pasuxismgeb
lobis kuTxiT sxvadasxva doneebs Soris didi ar aris. garda amisa, xelmZRvanels SeuZlia mniSvnelovani dro dauTmos TiToeul daqvemdebarebul
pirs, vinaidan misi kontrolis sfero mcirea. es SeiZleba didad sasargeblo aRmoCndes, gansakuTrebiT teqnikuri personalis marTvisas.
amasTan erTad, radganac maRal struqturaSi Zalian didia im rgole
bis raodenoba, romlebsac gaivlis esa Tu is informacia, SeiZleba SeiniSnebodes garkveuli sirTuleebi saqmiani urTierTobebisa da komunikaciis
TvalsazrisiT. yovelive aman SeiZleba Seaferxos mniSvnelovani gada
wyvetilebebis miReba. garda amisa, aq Znelia mkafiod gamoiyos valdebulebebis wre da pasuxismgebloba maT Sesrulebaze.
maRali organizaciuli struqtura
natos qveynebis armiis struqturis magaliTi
generali
polkovnikebi
maiorebi
kapitnebi, leitenantebi
uorant-oficrebi1
serJantebi
Kapralebi
rigiTebi
brtyeli organizaciuli struqtura

kaTolikuri eklesiis struqturis magaliTi
romis papi
kardinalebi
arqiepiskoposebi,
episkoposebi
mRvdlebi
1
meTaurTa Semadgenlobis kategoria oficrebsa da unter-oficrebs Soris (Warrant Officer).
tipuri iuridiuli firmis struqtura

mTavari partniori (chief partner)
partniorebi
TanamSromlebi
bunebrivad ismis kiTxva: romeli struqturaa ukeTesi, maRali Tu

brtyeli, an sxva sityvebiT rom vTqvaT, rogori unda iyos marTvadobis
norma da ierarqiuli doneebis ricxvi?
unda aRvniSnoT, rom ar arsebobs mza recepti marTvadobis optimaluri normis dasadgenad, radganac masze mravali faqtori axdens gavlenas (menejerTa individualuri Tvisebebi, daqvemdebarebulTa Cvevebi,
maTi motivaciis meTodebi da saqmianobis saxeebi da sxv.), magram sxvada
sxva kompaniis gamocdileba safuZvels gvaZlevs CavTvaloT, rom uSualo
xelqveiTTa raodenoba erTi xelmZRvanelisaTvis sasurvelia 4-dan 20-is
farglebSi iyos.
marTvis sistema, dawyebuli kompaniis xelmZRvanelidan da damTavrebuli uSualo SemsrulebliT, ar unda Seicavdes gadaWarbebul doneebs
da, Cveulebriv, ar unda moicavdes 4 an 5 doneze mets. bolo dros, roca
cdiloben gadalaxon maRali struqturebisaTvis damaxasiaTebeli problemebi, organizaciebi sul ufro da ufro xSirad amcireben Statebs:
likvidacias ukeTeben marTvis saSualo rgolebs, afarToeben kontrolis
sferos da amcireben momuSaveTa raodenobas. magaliTad, 90-ian wlebis
bolosTvis `jeneral eleqtrikis~ marTvis struqturaSi ierarqiuli doneebis ricxvi 10-dan 5-mde iqna dayvanili.
4.5. organizaciuli struqtura

organizaciuli struqturis formireba niSnavs samuSaoTa dajgufebas
sxvadasxva qvedanayofebSi, romlebic Tavis mxriv ufro msxvil struqturul erTeulebSi SeiZleba erTiandebodnen. saqmiani organizaciis warmatebuli muSaoba mniSvnelovnad aris damokidebuli imaze, Tu rogor
nawildeba adamianuri da materialuri resursi qvedanayofebs Soris.
qvemoT ganvixilavT ramdenime Zi
riTad meTods, romelTac iyeneben
organizaciebi qvedanayofis formirebisas maTi saqmianobis specifikidan
gamomdinare. Tumca, gamoricxuli ar aris erT organizaciaSi am meTode
bis garkveuli urTierTSexamebac.
114
funqcionaluri struqturebi
organizaciaSi samuSaoTa dajgufebis yvelaze gavrcelebul meTods
warmoadgens qvedanayofebis funqciebis mixedviT formireba. funqcio
naluri principiT organizaciis dayofis dros, rogorc wesi, momuSaveTa
moRvaweobis sferos Sesabamisad kompania iyofa seqtorebad. yovel seq
tors sakuTari funqcia aqvs. yvelaze tipur funqcionalur qveda
nayofebs miekuTvneba sawarmoo, marketingis, buRalteriis, adamianuri
resursebis da finansebis qvedanayofebi. miuxedavad imisa, rom yoveli
organizacia Tavisi funqciebis struqturirebisas sakuTari mosazrebiT
xelmZRvanelobs, arsebobs mTeli rigi funqcionaluri sferoebi, romlebic tipuria didi organizaciebisaTvis. nax. 4.1-ze naCvenebia Jurnal
`Time~-is struqtura, sadac oTxi ZiriTadi funqcionaluri ganyofileba
moqmedebs: saredaqcio, sareklamo, sawarmoo da gavrcelebis ganyofi
leba.
`TIME~
ganyofilebebi
saredaqcio
sareklamo
sawarmoo
gavrcelebis
nax. 4.1. funqciebis mixedviT dayofa
TiToeuli ganyofileba sxva ganyofilebebisagan met-naklebad

damoukideb
lad muSaobs, hyavs sakuTari Stati da xelmZRvaneloba, biujeti, samsaxurebrivi ganrigi da a.S.; es ganyofilebebi urTierTTanamS
romloben, magram mxolod garkve
ul doneze da konkretul sakiTxebTan
dakavSirebiT.
F
specializebuli struqturebi
organizaciuli struqtura garkveulad dakavSirebulia biznesis masStabebTan. biznesis zrdasTan erTad funqcionaluri dayofis
struqtura SeiZleba gamousadegari gaxdes. biznesis ganviTarebis procesis Semdeg safexurad SeiZleba mogvevlinos specializebuli struqturebis Seqmna, rac gulisxmobs qvedanayofebis formirebas produqciis erTgvarovnebis, sawarmoo procesebis, momxmarebelTa tipis an geografiuli
mdebareobis mixedviT. aseT struqturaSi TiToeuli qvedanayofi metnaklebad funqcionaluri struqturis mqone damoukidebeli erTeulia,
romelic flobs Tavisi miznis misaRwevad saWiro yvela resurss. AaseT
dayofas departamentalizacia ewodeba.
rogorc ukve aRvniSneT, Jurnal `Time~-s aqvs funqcionaluri struq

tura, sadac TanamSromlebi dajgufebulni arian oTx ganyofilebaSi.
TviTon Jurnali `Time~ korporacia `Time Inc.~-is erT-erTi specializebuli qvedanayofia, romelsac sxva qvedanayofebic aqvs (nax. 4.2).
`Time Inc.~
Time
Sports
Illustrated
Fortune
People
Money
nax. 4.2. produqciis mixedviT dayofa (Product Departmentalization)
naxazze warmodgenil TiToeul qvedanayofs aqvs Tavisi saredaqcio,

sareklamo, sawarmoo da gavrcelebis ganyofilebebi.
specializebuli struqtura, romelic dafuZnebulia warmoebis procesebis sakvanZo etapebze, Sedgeba teqnologiuri qvedanayofebisagan.
magaliTad, kompaniaSi, romelic awarmoebs magidebs, SeiZleba arsebobdes
sami qvedanayofi, sadac TanamSromlebi dajgufebulni arian sawarmoo
procesebis mixedviT^ (nax. 4.3).
magidebis damamzadebeli
kompania
qvedanayofi 1
qvedanayofi 2
qvedanayofi 3
masalebis gazomva da
detalebad daxerxva
gaburRva da naxevarfabrikatebis damzadeba
magidebis awyoba
da mopirkeTeba
nax. 4.3. teqnologiebis mixedviT mdayofa (Technology Departmentalization)
zogierTi organizacia iseTnairad ayalibebs Tavis struqturas, rom

moicvas momxmarebelTa gansazRvruli kategoria. aseTi samomxmareblo
qvedanayofebi, rogorc wesi, iqmneba im SemTxvevaSi, rodesac klientebs
Soris arsebobs mniSvnelovani gansxvavebebi; rodesac momxmarebelTa zogierTi jgufi ufro met dros an yuradRebas saWiroebs, vidre sxvebi.
magaliTad, saavadmyofoSi travmis gamo moxvedrili pacientebi sul
sxva yuradRebas moiTxoven, vidre isini, visac ubralod rentgenogramis
gadaReba sWirdeba; universalur maRaziaSi avejis ganyofilebas dasWirdeba momxmareblisaTvis saxlSi momsaxurebis procesis SemuSaveba,
rac aSkarad gansxvavdeba saTamaSoebis gayidvis procesisagan; bankebi,
Cveulebriv, cal-calke emsaxurebian fizikur pirebs da korporatiul
klientebs.
116
advili misaxvedria, rom TiToeul CamoTvlil SemTxvevaSi ufro

mosaxerxebelia specializebuli struqturis formireba momxmarebelTa
tipebis Sesabamisad. magaliTad, `Time~-is funqcionaluri sareklamo ganyofilebis savaWro agentebi SeiZleba specializebuli iyvnen sadazRvevo
an aviakompaniebze, sasmelebis mwarmoebel sawarmoebze da a.S. amasTan
maTTvis isini ewevian erTsa da imave momsaxurebas, rac gamoixateba
sareklamo gancxadebebisaTvis Jurnalis farTis gamoyofaSi (nax. 4.4).
`Time~-is sareklamo
ganyofileba
ganyofilebebi
alkoholuri
sasmeli
avtomobilebi
kompiu
terebi
mogzauroba
sadazRvevo
momsaxureba
kosmetikuri
nawarmi
nax.4.4. momxmareblis mixedviT dayofa (Consumer Departmentalization)
im SemTxvevaSi, rodesac organizaciis saqmianoba did geog

rafiul
sivrces moicavs, qvedanayofebis formireba xdeba teritoriuli principebis mixedviT. bevr kompanias filialebi aqvs rogorc qveynis SigniT,
ise mis farglebs gareT. igive Jurnal `Time~-is zogierTi saredaqcio da
sareklamo operacia warimarTeba teritoriuli qvedanayofebis mixedviT. am kompanias aSS-is msxvil qalaqebSi hyavs reklamis ramdenime regionaluri menejeri. amasTan, Jurnals gaaCnia sruliad damoukidebeli
saredaqcio qseli sakorespodento punqtebiT, romlebic ganTavsebulia
mTel qveyanaSi. es teritoriuli qvedanayofebi umetesad dakavebuli ari
an adgilobrivi da regionaluri problemebis gaSuqebiT (nax. 4.5.).
`Time~
saredaqcio
sawarmoo
san-francisko
san-francisko
atlanta
losanJelesi
losanJelesi
sareklamo
gavrcelebis
Cikago
niuiorki
bostoni
vaSingtoni
hiustoni
detroiti
bostoni
vaSingtoni
nax. 4.5. geografiuli niSnis mixedviT dayofa

(Geographical Departmentalization)
davaleba
bebia Tamaris biznesis gafarToebis SemTxvevaSi romel organizaciul
struqturas urCevdiT mas biznesis ganviTarebis sxvadasxva variantisas. pasuxi daasabuTeT.
4.6. warmoeba
warmoebis (Production) arsi momxmarebelTaTvis garkveuli faseulobis

mqone sxvadasxva saxis saqonlisa (Goods) da momsaxurebis (Service) SeqmnaSi
mdgomareobs. warmoebis procesi SeiZleba dakavSirebuli iyos iseT mra
valferovan qmedebebTan, rogorebicaa sxvadasxva saxis momsaxureba, sasof
lo-sameurneo da samrewvelo produqciis damzadeba, sxvadasxva gasarTobi
RonisZiebebis Catareba, speqtaklis dadgma da a.S. zemoT CamoTvlili yoveli qmedeba raimeze faseulobis iseT danamatTan aris dakavSirebuli,
romelic mas xalxisaTvis sasurvel momsaxurebad an saqonlad gadaaqcevs.
warmoebis aseTnair ganmartebas arsebiTi mniSvneloba aqvs, radgan
zogierTebis cnobierebaSi warmoeba, viwro gagebiT, industriul warmoebasTan asocirdeba. sinamdvileSi, meoce saukunis meore naxevridan ganviTarebuli qveynebisTvis damaxasiaTebeli tendencia deindustrializacia
iyo. im dros, rodesac `wminda~ warmoebaSi samuSao adgilebis raodenoba mcirdeboda, aRmavlobas ganicdida momsaxurebis dargebi: turizmi,
restornebis industria, sabanko saqme, garTobis industria da a.S.
warmoebisa da moTxovnis urTierTkavSiri
raime saqonelze an momsaxurebaze moTxovnis arseboba niSnavs imas,
rom arsebobs saTanado moTxovnilebebi da Sesabamisi fuladi saxsrebi
maT dasakmayofileblad. moTxovnis dakmayofilebis procesSi momxmareb
lebi, ase vTqvaT, adastureben Sesabamisi moTxovnis arsebobis faqts. fulis gadaxdiT momxmarebeli `xmas aZlevs~ misTvis sasurveli saqonlisa
da momsaxurebis warmoebas.
sabazro ekonomikis pirobebSi warmoebis ganviTarebis orientirs
moTxovna warmoadgens. reagirebs ra `momxmarebelTa xmebze~, warmoeba
moTxovnis Sesabamisad axorcielebs erTi sferodan meoreSi resurse
bis gadanawilebas. amitom SeiZleba davaskvnaT, rom sabazro ekonomikis
pirobebSi moTxovna gansazRvravs warmoebas.
moTxovnis pirveladoba warmoebasTan mimarTebaSi ar atarebs absolutur xasiaTs. garkveulwilad samarTliania sawinaaRmdego mtkicebac:
warmoeba gansazRvravs moTxovnas. mwarmoebels saTanado marketinguli
RonisZiebebis gamoyenebiT SeuZlia momxmarebels Tavs moaxvios mis mier
118
warmoebuli produqcia, e.i. saqonlis damzadeba SeiZleba win uswrebdes

masze moTxovnis formirebas. marTlac, dRevandel dRes, axali teqnologiebis epoqaSi, Znelad warmosadgenia, adamians warmoebisagan damoukideblad (e.i. Tu warmoebam TviTon ar gamouSva axali modifikaciis saqoneli
da SesTavaza momxmarebels) gauCndes moTxovna saqonelze gansakuTrebiT iseTze, romelic miekuTvneba mecnierebatevadebs (avtomobilis axali
modelebi, kompiuterebi, 3D gamosaxulebis televizorebi da ase Semdeg).
aseTive kavSiri, warmoeba moTxovna, gansakuTrebiT aqtualuria maRali
modis sferosaTvis, rodesac msoflioSi cnobili modeliorebi momxmarebels sTavazoben maT mier SemuSavebul modelebs da mxolod amis Semdeg
warmoiSveba maTze moTxovna. saerTod, mtkiceba imisa, rom warmoeba gansazRvravs moTxovnas, aqtualuria firma liderebisaTvis (maikrsofti,
soni, filipsi, daimler-kraisleri, volvo, boingi, jeneral motorsi,
jeneral eleqtriki, esTer lauderi, maqs faqtori, filip morisi), romlebsac, rogorc wesi, pirvelebs SemoaqvT bazarze axali tipis saqoneli. uamravi mcire sawarmo mxolod amis Semdeg iwyebs msgavsi modelebis
saqonlis gamoSvebas imisda mixedviT, Tu rogori iqneba maTze moTxovna.
e.i. SeiZleba davaskvnaT, rom uamravi mcire sawarmosaTvis, iSviaTi gamonaklisis garda, aqtualuria kavSiri moTxovna gansazRvravs warmoebas.
magaliTad, iaponuri kompania `soni~ Tvlis, rom axal saqonelze moTxovna ar SeiZleba TavisTavad, am saqonlis damzadebamde warmoiSvas. es principi am kompaniam warmatebiT gamoiyena bevri Tavisi siaxlis bazarze
dasamkvidreblad.
warmoebis efeqtianoba
warmoebis efeqtianoba misi gamarTuli muSaobis indikators warmoadgens. igi ganisazRvreba warmoebaSi Seqmnili produqtis saerTo Rirebulebis mis Sesaqmnelad gaweul danaxarjebTan SefardebiT. sxva sityvebiT Tu vityviT, warmoebis efeqtianoba gviCvenebs danaxarjebis erTeulze
miRebuli gamosavalis sidides. igi damokidebulia iseT faqtorebze, rogoricaa: kargi menejmenti, momuSaveTa ostatoba da daxelovnebis done,
Tanamedrove manqana-danadgarebisa da iaraRis gamoyeneba, seriuli warmoebis organizeba, specializacia da sxva.
seriuli warmoebis principi. seriuli warmoebis principis Tanaxmad,
erTi an SezRuduli raodenobis erTgvarovani produqciis didi raodenobiT (seriulad) warmoeba ufro efeqtiania, vidre piriqiT. es ZiriTadad gamowveulia Semdegi ori mizeziT:
jer erTi, produqciis saxeobaTa Semcirebisa da gamoSvebuli erTi
saxis produqciis zrdis xarjze adgili aqvs momuSaveTa maRal daxe
lovnebas (mcirdeba erTi momuSavis mier Sesrulebul gansxvavebul

ope
ra
ciaTa ricxvi). aqedan gamomdinare, produqciis TviTRirebuleba
(produqciis erTeulis dasamzadeblad gaweuli xarjebi) mcirdeba da
warmoebis efeqtianoba izrdeba.
meorec, gamoSvebuli produqciis saxeobaTa raodenobis Semcirebisas
mcir
deba drois danakargebi, rc dakavSirebulia manqana-danadgarebis,
mowyobi
lobebisa da iaraRebis erTi produqciis warmoebidan meoris
warmoebaze `gadarTvasTan~. danakargebis Semcireba ki iwvevs warmoebis
efeqtianobis amaRlebas.
specializaciis principi. specializacia, viwro gagebiT, niSnavs rai
mes sawarmoeblad saWiro TiToeuli operaciis sxvadasxva piris mier
cal-calke Sesrulebas. specializaciis pirobebSi yoveli muSaki ostatdeba erTi an ramdenime operaciis SesrulebaSi. magaliTad, kustarul
pirobebSi wvrili xelosani, roca fexsacmels keravs, TviTon asrulebs
produqciis gamoSvebasTan dakavSirebul sxvadasxva operacias: tyavisa da
Ziris gamoWras, kervas, Sewebebas da sxva. specializaciis pirobebSi igi
ve fexsacmlis SeqmnaSi monawileobas iRebs ramdenime muSaki, romelTagan TiToeuli asrulebs mxolod erT romelime operacias, an operaciaTa
jgufs.
specializaciaA sasargebloa rogorc mwarmoeblisaTvis, aseve momxmareblisTvisac. pirvel maTgans specializacia saSualebas aZlevs
gazardos Sromis nayofiereba, anu sidide, romelic gviCvenebs Tu ra
raodenobis produqcia iwarmoeba erTi muSakis mier drois garkveul erTeulSi (1 saaTSi, dReSi, TveSi, da a.S.), gamoSvebuli produqciis moculoba da xarisxi, mogeba da sxva. rac Seexeba momxmareblebs, maTi sargebeli ZiriTadad gamoixateba imaSi, rom specializaciis wyalobiT isini
iReben SedarebiT iaf da maRalxarisxovan produqcias. specializacia
xelsayrelia momuSaveTaTvisac, radgan sasurveli samuSaos arCevis ufro
met SesaZleblobas iZleva. amasTan, specializaciis gamoyeneba amaRlebs
Sromis nayofierebas da xels uwyobs momuSaveTa xelfasis zrdas.
specializacia sxvadasxva doneze vlindeba. mas SeiZleba adgili
hqondes:
operaciebis;
manqana-danadgarebis;
qarxnebis;
firmebis;
mrewvelobis;
mTeli regionis doneze.
120
specializaciis upiratesobebi:
1. xels uwyobs gamoSvebuli produqciis moculobis zrdas;
2. amaRlebs calkeuli muSakis ostatobis dones;
3. amcirebs erTi operaciidan meore operaciaze gadasvlasTan dakavSirebul droiT danakargebs;
4. amcirebs produqciis TviTRirebulebas da zrdis miRebul mogebas;
5. imis gamo, rom specializaciis pirobebSi yoveli operaciis SedegTan dakavSirebulia sxva operaciebis Sesruleba, maRldeba
calkeuli momuSavis pasuxismgebloba;
specializaciis naklovanebebi:
1. maRalia muSakTa urTierTdamokidebulebis xarisxi, ris gamoc
produqciis gamoSvebis nebismier rgolSi Seferxeba iwvevs mTlianad warmoebis Seferxebas;
2. samuSao SeiZleba gaxdes monotonuri da mosawyeni;
3. calkeul muSaks profesiuli siamayisTvis naklebi safuZveli aqvs;
4. mcirdeba calkeuli muSakis universalizacia. specializaciis piro
bebSi muSaki ostatdeba erTi an ramdenime operaciis SesrulebaSi,
ris gamoc igi iZulebuli xdeba imuSaos Tavisi viwro specialobiT;
5. viwro specializaciis gamo, samuSaos dakargvis SemTxvevaSi momuSaveebs uZneldebaT axali samuSaos Sovna;
6. viwro specializacia mouqnels xdis firmas cvalebad sabazro
pirobebTan Seguebis TvalsazrisiT.
sadiskusio kiTxva
SeuZlia Tu ara bebia Tamars gamoiyenos specializaciis elementebi
Tavis biznesSi?
4.7. proeqtebis marTva

P roeqtis qveS igulisxmeba droSi gansazRvruli samuSaoTa komp
p
leqsi, romlis Sedegadac unda gaCndes axali, SesaZlebelia unikaluri
produqtic ki, am sityvis farTo gagebiT (SeiZleba iyos saqoneli,
momsaxureba, saqmiani organizacia, sazogadoebrivi moZraoba). sacxovrebeli saxlis mSenebloba, mTvareze gafrena, wignis gamoSveba, axali teq
nologiis aTviseba, winasaarCevno kampania, sawarmos gamoyvana krizisidan
Tanamedrove proeqtebis magaliTebia. saintereso komerciuli iniciativa, ucnobi saqmis dawyeba nulidan, moZvelebuli warmoebis gardaqmna
ganaxleba, aratradiciuli gadawyvetilebebis miReba proeqtebia da

amasTanave biznesis warmarTvis yvelaze gavrcelebuli saxeebi. saqonlis
warmoeba an momsaxurebis SeTavazeba SeiZleba ganvixiloT rogorc proeqti. D proeqtis warmateba efuZneba ara imdenad specialur codnas, ramdenadac marTvis xelovnebas.
zogjer iqmneba STabeWdileba, rom `proeqtis marTvis~ cneba miesadageba saqmianobis nebismier sferos. sinamdvileSi es ase ar aris. magaliTad,
puris qarxnis saqmianoba mdgomareobs rutinul, teqnologiurad Camoyalibebul operaciebSi, romlebic mimarTulia standartuli produqciis
gamoSvebisken. amdagvar procesSic SeiZleba proeqtis marTvis meTodebis
gamoyeneba, Tumca didi efeqtis gareSe. Mmagram Tu igive qarxana daiwyebs
axali produqciis warmoebas (magaliTad, puris axali saxeoba), proeqtebis marTva ukve aqtualuri gaxdeba. proeqtebis marTvis gamoyeneba damo
ki
debulia imaze, Tu firmis saqmianobaSi ramdenad vxvdebiT proeqtis
niSnebs (SezRuduli dro, rTuli samuSao, unikaluri miznebi).
Nnebismieri proeqtis da proeqtebis marTvis ganmasxvavebeli niSa
nia miznobrivi xasiaTi. saerTodac, adamianis nebismieri qmedeba unda
efuZnebodes gaazrebul mizans (gaixseneT SMART koncefcia), Tumca gaazrebuli mizani yovelTvis ar gansazRvravs adamianis qmedebebs. magaliTad, kartofilis aRebas SeiZleba mivudgeT sxvadasxvanairad. Aadamiani,
romelic mkafiod ar ayalibebs mizans, ubralod ityvis: ùnda wavideT
da amovTxaroT kartofili~. Mmkafiod Camoyalibebuli miznis pirobebSi
igive Semdegnairad formulirdeba: àucilebelia, saRamos 5 saaTisaTvis
aRebuli iqnas da dasawyobdes kartofilis 10 rigi~. sxvadasxva midgomisas Sedegi sxvadasxva iqneba.
Pproeqtis marTvis kidev erTi Taviseburebaa qmedebaTa gegmis winaswari SemuSaveba, rac moicavs samuSao etapebis analizs da garkveul
Sualedur miznebs. ZiriTadi yuradReba maxvildeba maqsimalurad srulyofili modelis Seqmnaze, romelic realobaSi unda ganxorcieldes.
cnobilia aseTi gamonaTqvami: `proeqtis xelmZRvaneli Wkviani unda iyos
proeqtis dawyebamde da ara proeqtis ganxorcielebisas an damTavrebis
Semdeg~. A
proeqtis sasicocxlo cikli
proeqtis marTva iwyeba originaluri ideebis ZiebiTa da formulirebiT da mTavrdeba misi ganxorcielebiT, e.i. saqonlis an momsaxurebis SeqmniT da maTi bazarze gavrcelebiT. mTel am periods ewodeba proeqtis
sasicocxlo cikli. nebismier aseT ciklSi gamoiyofa sami aucilebeli
etapi: proeqtis SemuSaveba, realizacia da Sedegebis eqspluatacia.
122
Pproeqtis SemuSavebis stadia pirvel rigSi moicavs axali biznes ideis

dabadebas da misi perspeqtivebis winaswar Sefasebas. Tu Sefaseba dadebiTia, xdeba proeqtis iniciacia. SemdgomSi xdeba Canafiqris dawvrilebiTi
analizi, keTdeba proeqtis modeli, romlis warmodgena mosaxerxebelia
qseluri grafikis formiT: isrebiT aRiniSneba sxvadasxva operaciis Tanmimdevroba da xangrZlivoba, xolo wreebSi naCvenebia Sesasrulebeli
samuSao. grafikebis analizi saSualebas iZleva SevamciroT samuSaos
Sesrulebis dro, Tanabrad ganawildes datvirTva Semsruleblebze da
Semcirdes proeqtis Rirebuleba.
QqvemoT moyvanilia qseluri grafikis magaliTi videoklipis warmoebis
Tvis.
dekoraciis
proeqtireba
2 kvira
dekoraciisTvis masalis
SeZena
6 kvira
gasaRebi
moednis
gamzadeba
ir
dawyeba
kv
kv
ir
1 kvira Semsruleblis 2 kvira

da kompoziciis
SerCeva
mocekvaveTa
jgufis
SerCeva
4 kvira
cekvis
qoreografi
4 kvira
1 kvira
repeticiebi
videoklipis
gadaReba
ir
kv
ir
a
kostumebis
dizaini
1 kvira
mocekvaveebis
zomebis aReba
4 kvira
kv
kostiumebis
Sekerva
kritikuli gza
arakritikuli gza
magaliTad, isari, `dekoraciis proeqtirebis~ wridan `dekoraciisaTvis masalis SeZenis wremde, aCvenebs, rom dekoraciis proeqtireba unda
uswrebdes dekoraciisaTvis masalis SeZenas. grafikze isrebi aRniSnulia
ori feriT: SaviT da TeTriT. TeTri feriT aRniSnulia kritikuli gza
kalendaruli gegmis is nawili, romelic gansazRvravs proeqtis saboloo
realizaciis minimalur SesaZlo vadebs, rac aucilebelia operaciebis
yvelaze xangrZlivi Tanmimdevrobis Sesasruleblad. mTlianad kritikuli
gza iZleva pasuxs kiTxvaze: `rodis dasruldeba proeqti?~ sxva sityvebiT
rom vTqvaT, Tu kritikul gzaze romelime operaciis Sesrulebis vadebi
gaizrdeba, mTlianad proeqtis Sesrulebis vadebic gadaiwevs. amasTanave,
ar unda dagaviwydeT, rom mTlianad proeqtis droulad dasamTavreblad
aucilebelia, rom yvela amocana, romelic kritikuli gzis paralelurad
aris mocemuli grafikze, jamSi unda Sesruldes ara umetes kritikuli
gzis Sesrulebis vadebisa.
Qqseluri dagegmvis meTodika gulisxmobs proeqtis Sefasebas Semdegi

sqemis mixedviT:
1) amocanebis analizi, romelic aucilebelad unda Sesruldes, da
maTi Sesrulebis Tanmimdevrobis dagegmva;
2) yoveli amocanis Sesrulebis vadebis gansazRvra;
3) grafikis momzadeba, romelSic aisaxeba 1 da 2 punqtebSi mocemuli
informacia;
4) kritikuli gzis gansazRvra.
Cven mier moyvanil magaliTSi minimaluri periodi, romelic saWiroa
videoklipis gadasaRebad, Seadgens 15 kviras:
1 kvira Semsruleblis da kompoziciis SerCeva;
4 kvira dekoraciis proeqtireba;
2 kvira dekoraciisTvis masalis SeZena;
6 kvira gadasaRebi moednis momzadeba;
1 kvira repeticiebi;
1 kvira videoklipis gadaReba.
sul 15 kvira ( 1+4+2+6+1+1=15).
Mproeqtis SemuSavebis Semdeg, mas aTanxmeben yvela monawilesTan da
amtkiceben. damtkicebas ki mosdevs proeqtis realizacia miRebuli
modelis ganxorcieleba. am stadiaze yalibdeba specialuri jgufi, misi
mTavari amocanaa Seqmnas is biznesi anda is produqti, romelic gani
sazRvra, rogorc mTavari mizani. realizaciis stadiaze xdeba Tanxebis
gamoyofa sawarmoo teqnologiebze da gayidvebis organizebaze. am etapze
umniSvnelovanes rols TamaSobs marketingi.
Ddamzadebuli produqtis gadacemis Semdeg momxmarebeli (SemkveTi)
iwyebs saqonlis gamoyenebas, anu eqspluatacias. Eeqspluataciis stadiisaTvis amzadeben specialistebs teqnikuri da sagarantio momsaxurebisaTvis. Tanamedrove pirobebSi gansakuTrebiT aqtualuria firmis mier
gamoSvebuli produqtis srulyofa da misi Tanxvedra momxmareblebis
cvalebad moTxovnilebebTan.
Pproeqtis yvela stadias Tavisi amocana aqvs ideidan dawyebuli,
warmoebuli produqtis gayidviT da ganviTarebiT damTavrebuli. Yyoveli stadia gamoirCeva Tavisi specifikiT. finansuri TvalsazrisiT SemuSavebis stadiaze danaxarjebi ar aris didi; saxsrebi ZiriTadad proeqtis realizaciis stadiaze ixarjeba, eqspulataciis stadiaze ki iwyeba
Semosavlis miReba. rac ufro xangrZlivad mimdinareobs proeqtze muSaoba, miT ufro Zneldeba da Zvirdeba masSi cvlilebebis Setana. SemuSavebis
stadiaze proeqtSi cvlilebebis Setana ar warmoadgens gansakuTrebul
siZneles, Mmagram Senobebis aSenebisa da sawarmoo xazebis Seqmnis Semdeg
nebismieri gadaxveva proeqtidan dakavSirebulia didi raodenobiT finan-
124
sur da droiT danaxarjebTan, rac Zalian arTulebs cvlilebebis gan

xorcielebas eqspluataciis stadiaze.
proeqtis monawileebi da maTi roli
Cveulebriv, proeqtSi monawileobs mravali sxvadasxva organizacia
da adamiani, da TviTeuli asrulebs mkacrad gansazRvrul funqciebs.
gana
sxvaveben: iniciators, investors, damkveTs, proeqtis xelmZRvanels,
gunds, samuSaoebis Semsruleblebs.
iniciators uwodeben adamians an organizacias, romelic gvTavazobs
axal ideas da aqvs am ideis cxovrebaSi ganxorcielebis survili. ar aris
aucilebeli, rom iniciatori iyos ideis avtori, man SeiZleba ipovos
da SeiZinos idea da amiT moipovos ufleba mis gamoyenebaze. Mmravali
komerciuli TvalsazrisiT warmatebuli proeqti damyarebulia ufaso
da yvelasaTvis xelmisawvdom ideebze. magaliTad, kompaniebma ideebi SeiZleba moipovon Jurnalebidan an sxvadasxva sainformacio wyaroebidan. M
umTavresad iniciatorad gvevlineba mewarme, romelic iswrafvis miiRos
mogeba axali ideis gamoyenebiT.
Tu aseT liders ar yofnis sakuTari saxsrebi, an ar surs mTlianad
aiRos Tavis Tavze riski, saqmeSi SeiZleba CaerTos investori. es aris
adamiani an organizacia, romelic proeqtSi abandebs fuls. im organizaciebs da adamianebs, romlebic fuls iZlevian kreditis formiT, im pirobiT, rom garkveuli drois Semdeg daubrundebaT gacemuli Tanxa da masze
fiqsirebuli procenti, ewodebaT kreditorebi. zogjer iseT variantsac
irCeven, rodesac investori ibrunebs Cadebul Tanxas da Rebulobs winaswar SeTanxmebul mogebis wils. investorad SeiZleba mogvevlinos fizikuri piri adamiani, an firma, romelic iZens proeqtis wils. UM
mewarme-iniciators yovelTvis ara aqvs SesaZlebloba, anda survili,
damoukideblad warmarTos yvela saqme, romelic dakavSirebulia mimdi
nare proeqtis marTvasTan. xSirad mimdinare problemebis gadawyvetas is
akisrebs specialists proeqtis xelmZRvanels. umravles SemTxvevaSi
amdagvari davalebis damoukideblad efeqturad ganxorcieleba SeuZlebelia, amitomac proeqtis xelmZRvaneli (proeqtis menejeri) ayalibebs
proeqtis gunds adamianTa jgufs, romelic eqvemdebareba proeqtis
xelmZRvanels da asrulebs masze dakisrebul marTvis calkeul funqciebs. Ggundi ubralod specialistTa jgufi ki ar aris, aramed erTiani
organizmia. Ggundis wevrebs Soris urTierToba yalibdeba ara imdenad
instruqciebiTa da zemodan miRebul brZanebebze dayrdnobiT, aramed
urTierT mxardaWeriT, urTierT gagebiTa da saerTo Sedegebze orienta
ciiT. SemTxveviTi ar aris sportuli terminis gundis gamoyenebac.
safexburTo Tu sakalaTburTo gundebis msgavsad, proeqtis gundSic ri
giTma moTamaSeebma SeiZleba miaRwion did warmatebebs TanagundelebTan

erTad, da piriqiT, partniorebis mxardaWeris gareSe saxelganTqmuli
`solistebic~ ki ganwirulebi arian warumateblobisaTvis.
Ddidi da rTuli proeqtebis pirobebSi marTvis funqcias Tavis Tavze,
rogorc wesi, iReben specializebuli organizaciebi profesiuli
mmarTveli kompaniebi. principSi amdagvarma kompaniebma SeiZleba marTon
nebismieri proeqti, magram praqtikaSi isini specializdebian calkeuli
dargebis mixedviT (navTobis, gazis, farmacevtuli, samxedro-teqnikuri
da ase Semdeg), radganac proeqtis marTva moiTxovs ara marto Teoriul
codnas, aramed gamocdilebasac.
A Semsruleblebi pasuxismgeblebi arian konkretul samuSaoebSi miRebul Sedegebze. am rolSi gvevlinebian rogorc specialistebi, aseve
organizaciebi. proeqtiT gaTvaliwinebuli yvela samuSaos Sesrulebaze pasuxismgebelia generaluri moijare, xolo samuSaoebis nawilze
qvemoijare.
nebismieri proeqti orientirebulia garkveul damkveTze, romelic
iZens saboloo produqts. damkveTis rolSi gvevlineba konkretuli adamiani an organizacia (maTTan urTierToba, rogorc wesi, yalibdeba proeqtis realizaciis dawyebamde), aseve momxmareblebi, romelTa zogadi
monacemebi Seswavlilia marketinguli kvlevis dros. magaliTisaTvis,
momxmareblebze orientacia damaxasiaTebelia maSin, rodesac xdeba sawarmoSi axali avtomobilis an sayofacxovrebo teqnikis SemuSaveba da
maTi gamoSvebis aTviseba. aseTi produqcia gaTvlilia momxmarebelTa
garkveul jgufze (bazris miznobrivi segmenti). yvela SemTxvevaSi proeqtis warmateba damokidebulia damkveTze. Tu is iRebs da yidulobs
siaxles ideamDE gaamarTla.
P
proeqtebis marTvis funqciebi
Pproeqtebis marTva moicavs sxvadasxva qmedebebs. rogorc wesi, gamo
yofen Semdeg funqciebs: proeqtis Sinaarsobriv, xarisxis, vadebis, Rirebulebis, personalis, materialur-teqnikuri uzrunvelyofis, komunikaciebis da riskebis marTvas.
proeqtis Sinaarsis warmodgena xdeba ierarqiuli struqturis saxiT. is
SeiZleba SevadaroT wignis Tavebad dayofa-dasaTaurebas. mTavari mizani
SeiZleba SevadaroT wignis saTaurs. Qqveda donis miznebs an Sesasrulebel
samuSaoTa kompleqss Seesabameba calkeuli Tavebis dasaTaureba. calkeuli samuSaoebi mTel samuSaosTan mimarTebaSi SeiZleba SevadaroT paragrafebs, romlebic aRar iyofa da Sedgeba mxolod mTliani teqstisgan.
Pproeqtis Sinaarsis marTva iTvaliswinebs mis gansazRvras da kontrols
mis Sesrulebaze. P
126
proeqtebi xorcieldeba dinamiur garemoSi, rac muSaobis periodSi

iwvevs cvlilebebis aucileblobas. Pproeqtis xarisxi damokidebulia ima
ze, Tu ramdenad Seesabameba erTmaneTs Sesrulebuli samuSao da damk
veTis molodini. sabolood proeqtis xarisxi dgindeba SemuSavebiT, Sesrulebuli samuSaos sizustiT da gamoyenebuli masalisa da nedleulis
xarisxiT. xarisxis marTva gulisxmobs Sesrulebuli samuSaos maxasiaTeblebis gansazRvras da miRebuli kriteriumebis zustad Sesrulebas.
samuSaos vadebis marTva gulisxmobs kalendarul dagegmvas da vade
bis kontrols.
qvemoT moyvanilia gantis diagrama (Gantt Chart) magidebis damzadebis
procesisaTvis, romelic SeiZleba gamoviyenoT samuSaoTa Sesrulebis
vadebis dagegmvisa da kontrolis instrumentad. diagrama amavdroulad
aCvenebs, sad xorcieldeba sawarmoo procesis esa Tu is stadia da ra
droa saWiro TiToeulis gasavlelad.
operaciebi
zeda saxuravi
fexebi
daburRva
mopirketeba
awyoba
SeRebva
ganrigi
kvirebi
damTavrebuli samuSao
daumTavrebeli samuSao
proeqtis Rirebulebis marTva niSnavs SemosavlebiT da xarjebiT ope

rirebas, e.i. operirebas fuladi saxsrebiT.
Nnebismieri proeqtis gansaxorcieleblad saWiroa resursebi. isini
pirobiTad SeiZleba sam ZiriTad jgufad daiyos: adamianuri, materialur-teqnikuri da informaciuli resursebi.
adamianuri resursebis (personalis) marTva gulisxmobs kadrebis
SerCevas da maT ganawilebas, gundis Camoyalibebas da warmoqmnili SesaZ
lo konfliqturi situaciebis gadawyvetas.
Mmaterialur-teqnikuri uzrunvelyofis marTva gulisxmobs momwodeblebis droulad moZebnas, Sesyidvebis da mowodebis organizacias,
maragebis uzrunvelyofas. Sesyidvebi warmoadgens safinanso-samarTlebriv qmedebebs, romelic dakavSirebulia ama Tu im materialuri saSualebebis SeZenasTan. mowodeba niSnavs resursebis gadaadgilebas gamoyenebis an Senaxvis adgilamde. K
komunikaciebis marTva uzrunvelyofs organizaciuli moRvaweobis
ZiriTadi instrumentis informaciis efeqtian gamoyenebas. Tanamedrove
teqnologiebi saSualebas iZleva, avirCioT sasurveli programuli uzrunvelyofa, rac zrdis proeqtis marTvis efeqtianobas.
davaleba
bebia Tamars SesTavazes samaskacian qorwilSi namcxvrebis (nefe-patarZlis sufrisTvis erTi didi saqorwilo da ori patara tortis,
xolo danarCeni sufrisTvis xuTi saxeobis namcxvris) gamocxoba.
gadawyvetilebis misaRebad qalbaton Tamars dasWirdeba Tqveni daxmareba. gamoiyeneT proeqtis marTvis elementebi da gaiazreT qalbatoni Tamaris samoqmedo gegma.
4.8. riskebi da maTi marTva

adamianebis mier riski asocirdeba SemTxveviT movlenebTan, romlebsac Tan sdevs sxvadasxva saxis zarali. amdagvari movlenebiT gamowveuli uaryofiTi Sedegebis Tavidan acilebis anda Semcirebis mizniT xdeba
xsenebuli movlenebis klasificireba, maTi warmoqmnis mizezebis da albaTobis gansazRvra, maTze praqtikuli zemoqmedebis meTodebis dadgena.
arsebobs riskebis sxvadasxva klasificireba, ganpirobebuli im maCve
neblebis niSnebis simravliT, romlebic gamoiyeneba maT dasajgufeb
lad. qveviT mogvyavs riskebis ZiriTadi jgufebi maTi warmomavlobis
niSnebis mixedviT:
riskebi, romlebic ganpirobebulia bunebrivi movlenebiT wyaldidoba, miwisZvra, qariSxali, Stormi, gvalva, mewyeri, setyva, me
xis dacema da sxva.
riskebi, romlebic dakavSirebulia teqnologiebTan rogorc sawarmoo ise sayofacxovrebo sferoebSi avaria, katastrofa, xanZari, garemos dabinZureba, ubeduri SemTxveva, epidemia, aradama
kmayofilebeli sanitarul-higienuri, ekologiuri pirobebi da sxva.
riskebi, romlebic dakavSirebulia samewarmeo da safinanso
saqmianobasTan gakotreba, xelSekrulebiT gaTvaliswinebuli
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pirobebis Seusrulebloba, sabanko anabrebis dakargva anda maTze

gankuTvnili procentebis miuRebloba, investiciebis anda maTze
Semosavlebis dakargva, zarali, romelic ganpirobebulia warmoebis gauTvaliswinebeli gaCerebiT anda gayidvebis moculobis
SemcirebiT, damatebiTi xarjebi da sxva.

riskebi, romlebic dakavSirebulia samoqalaqo pasuxismgeblobasTan mesame pirisaTvis zianis (zaralis) miyenebis gamo
avtosatransporto saSualebaTa mflobelTa pasuxismgebloba, im
pir
Ta pasuxismgebloba, romlebic floben gansakuTrebuli safrTxis wyaroebs, profesiuli pasuxismgebloba da sxva.
riskebi, romlebic ganpirobebulia politikuri gadawyvetilebebiT
kerZod, kanonmdeblobaSi cvlilebebis SetaniT, rasac SeiZleba
mohyves nacionalizacia, qonebis konfiskacia, Semosavlebis da
mogebis mkveTri dacema; im kanonebSi cvlilebebis gamo, romlebic
aregulirebs investiciebs, warmoebis xarjebis formirebas, sava
luto operaciebs, ucxoeli investorebis mier mogebis gatanas,
sagadasaxado garemos da a.S.
riskebis marTva
rodesac vambobT risks (Risk), Cven vgulisxmobT zaralis SesaZleb
lobas, zaralis SesaZleblobis xarisxs da SesaZlebeli zaralis moculobas. biznesSi arsebobs riskis ramdenime saxeoba:
spekulaciuri riski (Speculative Risk) es riskis iseTi tipia, romelic
iTvaliswinebs, rogorc mogebis, aseve zaralis SesaZleblobas.
spekulaciur risk adgili aqvs maSin, rodesac, magaliTad, Tqven debT
fsons ipodromze, totalizatorze anda TamaSobT pokers. aseTive riskebs
miekuTvneba firmis qmedeba, rodesac is miiswrafvis mogebis gazrdisaken
axali mowyobilobebis, damatebiTi sasaqonlo-materialuri resursebis
SeZenis da msgavsi sxva qmedebebis xarjze, romelTa ganxorcielebisas
zaralis albaToba mcirea, xolo xarjis sidide winaswar aris cnobili.
spekulaciur riskze midian imitom, rom am dros gveZleva mogebis Sansi.
magaliTad, biznesSi axali qarxnis mSenebloba miekuTvneba spekulaciur
risks, radgan SesaZlebelia rogorc zarali, aseve mogeba.
sufTa riski (Pure Risk) ganisazRvreba rogorc zaralis warmoqmnis
saSiSroeba mogebis miRebis Sansis gareSe.
sufTa risks adgili aqvs, magaliTad, xanZris dros, ubeduri SemTxvevis, anda sxvadasxva dazianebis dros. Tu analogiuri movlenebi xdeba,
kompania kargavs fuls, xolo Tu ar xdeba kompania ar iRebs arafers.
biznesSi gansakuTrebul saSiSroebas warmoadgens sufTa riski. aseTi

riskebi emuqreba TviT kompaniis arsebobasac ki.
kompanias riskebis marTvasTan dakavSirebiT SeuZlia ganaxorcielos
Semdegi qmedebebi:
1. riskis Semcireba;
2. riskis Tavidan acileba;
3. TviTdazRveva;
4. dazRvevis yidva.
riskis Semcireba
firmas SeuZlia Seamciros riskis warmoqmnis saSiSroeba iseTi prog
ramebis danergviT, rogoricaa, magaliTad, treiningebi xanZris warmoqmnis SemTxvevasTan dakavSirebiT, usafrTxoebis teqnikis Semowmeba, mowyobilobebis remonti, ubeduri SemTxvevebis Tavidan asacilebeli qmedebebi
da a.S. bankebSi da maRaziebSi damontaJebulia videokamerebi, romelTa
saSualebiT maTi mflobelebi cdiloben gaqurdvasTan dakavSirebuli
riskis Semcirebas. igive obieqtebSi SeiZleba damontaJebuli iyos wylis
gamafrqveveli mowyobilobebi, romlebic Tavis mxriv amcireben xanZris
warmoqmnis SemTxvevaSi zaralis moculobas.
ase rom, riskis marTvis erT-erTi gasaRebi winaswar gaTvlili da
gaazrebuli programebia, romlebze dayrdnobiTac Cven SegviZlia SevamciroT ziani zarali.
riskis Tavidan acileba

xSirad riski gardauvalia. praqtikulad SeuZlebelia Tavidan aviciloT xanZari, gaqurdva, saavtomobilo avaria, anda sxeulis dazianeba.
meores mxriv, bevri kompania cdilobs Tavidan aicilos riski, gamoricxaven mas uars amboben TavianT saqmianobaSi saxifaTo, saSiS samuSaoebze,
anda amdagvari samuSaoebis Catarebaze sxva firmebTan deben kontraqts.
dResdReobiT bevri proeqtis ganxorcieleba imitom ar xdeba, rom an Znelia maTi mzRvevelis povna, an sadazRvevo Senatanebi imdenad maRalia,
rom sabolood saerTo xarjebi xdeba uazrod didi.
TviTdazRveva
TviTdazRveva aris qmedeba, romlis drosac kompania damoukideblad
cdilobs gansakuTrebul situaciebSi dafaros zarali. amisaTvis is
winaswar qmnis specialur sadazRvevo fonds da uars ambobs sadazRvevo
polisis SeZenaze. rogorc wesi, TviTdazRvevas kompaniebi mimarTaven
Cveulebrivi sarCelebis dasakmayofileblad, xolo `katastrofis SemTx-
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vevebisTvis~ iZenen sadazRvevo polisebs. TviTdazRveva mizanSewonilia

im SemTxvevaSic, rodesac firma Sedgeba erTmaneTisagan daSorebuli
filialebisagan. aseT SemTxvevaSi ufro advilia im riskebis marTva, romlebic dakavSirebulia xanZarTan, gaqurdvasTan da sxva msgavs zaralTan.
xolo im firmebisaTvis, romlebsac didi odenobiT qoneba aqvT erT adgilas Tavmoyrili da ubeduri SemTxvevis dros es qoneba SeiZleba mTlianad ganadgurdes, rekomendirebulia riskebis dazRveva ganxorcieldes
sadazRvevo kompaniaSi.
TviTdazRvevis yvelaze ufro saxifaTo strategiad iTvleba iseTi
qmedeba, romlis drosac xdeba kompaniis mier `biujetis gaSiSvleba~
anu sarCelebis dakmayofileba uSualod kompaniis biujetis saxsrebidan.
aseT viTarebaSi kompaniis gakotreba SeiZleba gamoiwvios erTaderTma
sarCelma, romlis mixedviTac organizacias mouwevs didi sakompensacio
Tanxebis gadaxda, Sesabamisad, riski Zalian didia. naklebad sarisko alternativad iTvleba sadazRvevo fondebis Camoyalibeba sxvadasxva riskebis dros warmoqmnili zaralis dasafarad.
sadazRvevo polisi dazRvevis yidva

rac ar unda zustad SevasruloT yvela rekomendacia, romelic
dakavSirebulia riskebis Tavidan acilebasTan, isini mxolod amcireben
riskis albaTobas, radganac sxvadasxva saxis ubeduri SemTxvevebisagan
asi procentiT Tavis arideba warmoudgenelia isini mainc xdeba. aqedan
gamomdinare, mosalodneli danakargebis zaralis Semcirebis mizniT
kompaniebi mimarTaven sadazRvevo kompaniebs da yiduloben sadazRvevo
poliss (Insurance Policy). Ppolisi aris werilobiTi SeTanxmeba (kontraqti)
dazRveul pirs (calkeul pirovnebas an organizacias) da sadazRvevo
kompanias Soris, romelic zaralis mTlianad an nawilobrivi anazRaurebis valdebulebas iRebs.
arsebobs riskebis pirobiTi dayofa dazRvevad da dauzRvevad riskebad:
dazRvevadi riski (Insurable Risk) es iseTi riskia, romelsac, rogorc
wesi, sadazRvevo kompaniebi azRveven, da isini eqvemdebarebian standartul dazRvevas, vinaidan aseTi riskebisaTvis mosalodneli dasaSvebi
zaralis norma advilad prognozirebadia. magaliTad, saavtomobilo
avariis dazRveva, tvirTis gadazidvis dazRveva, xanZrisgan miyenebuli
zaralis dazRveva, samedicino dazRveva da sxva. Mmagram Cven mier moyvanili magaliTebi Seexeba standartul situaciebs, magaliTad, avariis
dazRveva qalaqis pirobebSi, tvirTis gadazidva MmSvidobian dros, ubeduri SemTxveviT gamowveuli xanZrisgan miyenebuli zaralis dazRveva, im
adamianebis samedicino dazRveva, romlebmac jer ar miaRwies garkveul
asaks da ar ewevian eqstremalur (alpinizmi, daivingi da sxva) saqmianobas.

sadazRvevo polisis yidvisas Cven vixdiT premias Tanxas sadazRvevo
kompaniis momsaxurebisTvis.
sadazRvevo premia (Insurance Premium) aris polisis Rirebuleba
(fasi), romelsac ixdis dazRveuli piri. qonebis dazRvevis SemTxvevaSi
sadazRvevo premiis sidide damokidebulia dasazRvevi qonebis Rirebulebaze da sadazRvevo kompaniis mier dawesebul tarifze. magaliTad, Tu
moparvis SemTxvevaSi avtomobilis dazRvevis tarifi Seadgens 5%-s, xolo
avtomobilis sadazRvevo Rirebulebaa 10000, maSin gadasaxdeli premiis
moculoba iqneba 500 (100000,05). xolo iseT sadazRvevo polisebSi, rogoricaa, magaliTad, samedicino dazRveva, premiis moculoba damokidebulia imaze, Tu ra pirobebs GgTavazobT sadazRvevo kompania sadazRvevo
polisiT. magaliTad, 50 lariani polisiT sadazRvevo kompaniam unda aginazRauroT mkurnalobis Rirebuleba maqsimum 10000 laris odenobiT,
xolo imave sadazRvevo kompaniam 100 lariani polisis pirobebSi aginazRaurebT mkurnalobas 25000-is farglebSi.
sadazRvevo polisis SeZenisas unda gaiTvaliswinoT punqtebi, romlebic exeba gamoricxvebs. gamoricxvebis punqti aris xelSekrulebis
punqti, romlis Tanaxmadac sadazRvevo kompania aanazRaurebs mxolod
zaralis nawils, im garkveuli maCveneblis (gamosaricxi Tanxis) zemoT,
romelic winaswar aris dafiqsirebuli (miTiTebuli) sadazRvevo polisSi.
winaswar dafiqsirebul Tanxas, romelic unda gamoiricxos sadazRvevo
kompaniis mier zaralis SemTxvevaSi asanazRaurebeli Tanxidan, sadazRvevo terminologiiT ewodeba franSizi (Franchise). ase, magaliTad, avtomobilze dazRvevis polisi SeiZleba Seicavdes gamoricxvis punqts 300
lars. ras niSnavs es? Tu avtomobilis mflobeli dazaralda, sadazRvevo
kompania aanazRaurebs zarals 300 laris gamoklebiT. analogiuri punqtebi SeiZleba CarTuli iyos rogorc samedicino polisebSi, aseve sxva
saxis dazRvevebSi.
dauzRvevadi riski (Uninsurable risk) es iseTi riskia, romelic ar
eqvemdebareba standartul dazRvevas da romelsac standartuli pirobebiT ar azRvevs sadazRvevo kompaniaTa umitesoba imis gamo, rom amdagvar riskebTan dakavSirebuli za
ralis sididis albaTobis gansazRvra
(prognozi) TiTqmis SeuZlebelia. magram maTi dazRveva xdeba specialur
tarifebiT, konkretuli SemTxvevidan gamomdinare. magaliTad, avariis
dazRveva avtoSejibrebis dros, tvirTis gadazidva Msaomar pirobebSi,
dabombvis Sedegad gamowveuli xanZrisgan miyenebuli zaralis dazRveva,
im adamianebis samedicino dazRveva, romlebmac ukve miaRwies garkveul
asaks an ewevian eqstremalur (alpinizmi, daivingi da sxva) saqmianobas,
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sabazro riskebi magaliTad zarali, romelic firmam SeiZleba ganicados saqonelze fasebis, moTxovnis cvlilebis gamo.
Cveulebriv sadazRvevo kompaniebi sufTa riskebs Tvlian dazRvevad riskebad, xolo spekulaciur riskebs dauzRvevadad. magram aqve
davZenT, rom zogierTi sufTa riskic, iseTebi, rogoricaa, magaliTad,
wyaldidoba da gaficva, xvdebian dauzRvevadi riskebis kategoriaSi.
MgasaTvaliswinebelia, rom dResdReobiT praqtikulad nebismieri
riskis dazRveva SeiZleba, Tu Tqven Tanaxma xarT gadaixadoT sadazRvevo
kompaniebis mier daniSnuli fasi.
Kkidev erTxel aRvniSnavT, riskebis marTva (Risk Management), gulisxmobs imas, rom nebismieri xerxiT SevamciroT riski, gamovricxoT igi,
davezRvioT da ganvaxorcieloT TviTdazRveva.
sadiskusio kiTxva
a) rogor fiqrobT, ra riskebi SeiZleba axldes bebia Tamaris bizness
da rogor SeiZleba am riskebis marTva?
b) Tqven TviTon Tu iyenebT riskebis marTvis elementebs da rogor?
g) amboben, rom dRevandeli kvercxi gvirCevnia xvalindel qaTams.
gaanalizeT es gamonaTqvami riskebis marTvis nawilSi mocemuli
masalis TvalsazrisiT.
Tavi
biznesis organizebis
formebi
5.1. biznesis samarTlebrivi formebi

saqmiani organizaciis Seqmnisas aucilebelia gadawydes, Tu ra sa
marTlebrivi forma unda miiRos man. mTeli rigi Taviseburebebis gamo
nebismieri saxis samewarmeo saqmianobisTvis biznesis organizebis samarTlebrivi formis arCevas didi mniSvneloba eniWeba.
msoflioSi, da gansakuTrebiT inglisurenovan qveynebSi (aSS, didi
britaneTi, avstralia, kanada...), gavrcelebulia kerZo biznesis sami ZiriTadi samarTlebrivi forma: individualuri mewarme (Sole Trader inglisSi, Sole Proprietor aSS-Si), amxanagoba (Partnership) da sazogadoeba (Company,
Corporation).
MsaqarTveloSi moqmedi mewarmeTa kanoniT biznesis organizebis samar
Tlebrivi formebia: individualuri mewarme, solidaruli pasuxismgeb
lobis sazogadoeba, komandituri sazogadoeba, SezRuduli pasuxismgeb
lobis sazogadoeba, saaqcio sazogadoeba da kooperativi. am wignSi
SemovifarglebiT Cven qveyanaSi yvelaze ufro gavrcelebuli individualuri mewarmisa da SezRuduli pasuxismgeblobis sazogadoebis (Sps)
formebis daxasiaTebiT.
individualuri mewarme, rogorc amas saxelwodeba mianiSnebs, firmis
erTaderTi mflobelia. aseT sawarmoSi daqiravebuli muSa-mosamsaxureebic SeiZleba muSaobdnen, magram firmis finansur sicocxlisunarianobaze personalurad mxolod firmis mflobeli agebs pasuxs.
individualur mewarmeTa gavrcelebis sferoebis magaliTebs warmoadgenen sacalo vaWroba (mcire zomis marketi), saremonto momsaxureba,
purisa Tu namcxvrebis sacxobebi, mcire masStabebis satransporto gadazidvebi (taqsi) da mravali sxva.
individualur mewarmes mravali upiratesoba gaaCnia:
saqmis dawyebis simartive (gaformebis iuridiuli procedurebi
gaadvilebulia; saqarTveloSi individualuri mewarmis registracias erT saaTze naklebi dro sWirdeba);
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sruli damoukidebloba, Tavisufleba da moqmedebis operatiuloba;

wamaxalisebel motivTa maqsimumi (mogeba mTlianad mflobels
ekuTvnis);
moqmedebis konfidencialobis SedarebiTi siadvile;
moqniloba cvlilebebTan mimarTebaSi.
miuxedavad amisa, aqvs mTel rigi naklovanebebic:
didi kapitalis mozidvis siZneleebi. zogadad, firmis kapitali
mflobelis piradi saxsrebiT, miRebuli mogebiT da im TanxebiT
Semoifargleba, romelic mas SeuZlia isesxos. vinaidan individualuri mewarmis kreditunarianoba (bankis mier klientis sasesxo
valdebulebebis Sesrulebis SesaZleblobebis Sefaseba) dabalia
did firmebTan SedarebiT, individualur mewarmes, Cveulebriv,
sesxSi SedarebiT maRal procents uweseben;
mflobelis sruli piradi pasuxismgebloba biznesis valebze. warumateblobis SemTxvevaSi mflobeli SeiZleba iZulebuli gaxdes
biznesis valebis gasastumreblad sakuTari qonebac gayidos;
mflobelis sikvdilis SemTxvevaSi biznesi iuridiulad wyvets arsebobas.
individualuri sawarmos upiratesobebisa da naklovanebebis analizs
im mosazrebamde mivyavarT, rom es organizaciuli forma ufro misaRebia,
rodesac:
a. bizness ar sWirdeba didi kapitali;
b. firma SeiZleba marTos erTma pirovnebam;
g. mflobels sawarmoo sakiTxebSi ar sWirdeba xalxis did raodenobasTan piradi kontaqtebi.
individualuri mewarmis forma gansakuTrebiT mimzidvelia biznesis
sawyis etapze, rodesac Zalze mniSvnelovania moqniloba, operatiuloba,
gulmodgine muSaoba da saqmisadmi gamudmebuli piradi yuradReba. Semd
gomSi, Tu mewarme apirebs saqmis sagrZnob gafarToebas, SeiZleba mizan
Sewonili gaxdes biznesis sxva, ufro rTul organizaciul formebze gadasvla.
SezRuduli pasuxismgeblobis sazogadoeba (Sps) saqarTveloSi biz
nesis organizebis yvelaze popularuli formaa. sazogadoebis popularoba garkveulwilad SezRuduli pasuxismgeblobis cnebiT aris ganpirobebuli. SezRuduli pasuxismgebloba im xalxis interesebis dacvas
emsaxureba, romlebmac biznesSi fuli daabandes. SezRuduli pasuxismgeb
loba niSnavs, rom is maqsimaluri Tanxa, romelic SezRuduli biznesis
nawilis mflobelma SeiZleba dakargos, mis mier am biznesSi investirebuli Tanxis tolia. Ppiradi qoneba ki daculia.
Tavi 5. biznesis organizebis formebi 135
termin `sazogadoebis~ nacvlad CvenSi farTod gavrcelda misi inglisurenovani sinonimebi: kompania (Company) da korporacia (Corporation).
pirveli maTgani upiratesad inglissa da sxva inglisurenovan qveynebSi
gamoiyeneba, garda amerikis SeerTebuli Statebisa, sadac ufro popularulia termini `korporacia~. Cveni kanonmdeblobis mixedviT `kompania~ ewodeba SezRuduli pasuxismgeblobis sazogadoebas.
cnobisaTvis, germanulenovan qveynebSi (germania, avstria, Sveicaria)
SezRuduli pasuxismgeblobis sazogadoebas Seesabameba GmbH (Gesellschaft
mit beschraukten Haftung).
sazogadoeba, kanonis Tanaxmad, misi direqtorebisa da mflobelebisagan (Shareholders) damoukidebeli erTeulia da mas kanonmdeblobiT iuridiuli piris statusi eniWeba. mas SeuZlia aRZras saqmeebi sasamarTloSi da
dados kontraqtebi. sarCeli SeiZleba TviT sazogadoebis mimarTac aRiZras. mMflobelebi (meorenairad maT partniorebs uwodeben), garda maTi
wilebis Rirebulebisa, sazogadoebis valebze ar arian pasuxismgebelni.
maSasadame, sazogadoebis SemTxvevaSi adgili aqvs SezRudul pasuxismgeb
lobas.
Sps-s dasaarseblad mTeli rigi legaluri procedurebis Catarebaa
saWiro, rac ZiriTadad sazogadoebis registraciis adgilas sxvadasxva
dokumentebis wardgenaSi mdgomareobs. zogierT qveyanaSi sazogadoeba
registraciisas valdebulia asociaciis Sesaxeb memorandumi (xelSekruleba) da wesdeba (Status) waradginos (saqarTveloSi memorandumis wardgena
aucilebeli ar aris).
wesdebaSi is wesebia miTiTebuli, romlebic sazogadoebis Sida saqmianobas warmarTaven, magaliTad:
wilis flobaze sazogadoebis mier mocemuli uflebebi;
sazogadoebis krebebis ganrigi da procedurebi;
aRricxvis detalebi;
direqtorebis uflebamosilebebi da pasuxismgeblobebi;
firmaSi samuSaod miRebis da daTxovnis wesebi.
SezRuduli pasuxismgeblobis sazogadoebis (Sps) pasuxismgebloba sazogadoebis kreditorebis winaSe Semoifargleba mTeli Tavisi qonebiT,
xolo partnioris pasuxismgebloba kapitalSi misi wilis odenobiT. sazogadoebis dafuZneba SeuZlia erT pirsac.
sazogadoebas kapitalis gazrda axali partniorebis xarjzec SeuZlia.
sazogadoebaSi mTavari aRmasrulebeli organo direqtorTa sabWoa
(Board of Directors). mas uflebamosilebas mflobelebi aniWeben da igi gada
wyvetilebebs maTi saxeliT iRebs. direqtorTa sabWo pasuxismgebelia,
magaliTad:
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zeda rgolis menejerTa daniSvnaze;

mogebis ganawilebis Sesaxeb gadawyvetilebebis momzadebaze;
kapitalis gadidebasa da xarjvis Sesaxeb gadawyvetilebebze;
sazogadoebis strategiis SemuSavebaze;
kanonis yvela moTxovnis Sesrulebis uzrunvelyofaze.
direqtorTa sabWo irCevs Tavmjdomares, romelic sazogadoebis `sa
xis~ warmoCenaze agebs pasuxs. igi aseve agebs pasuxs sabWos yvela sxdomis
Tavmjdomareobaze da firmis politikis Sesaxeb yvela mTavar sajaro
gancxadebaze.
kompaniis mimdinare saqmianobis xelmZRvanelobas axorcielebs genera
luri direqtori (Managing Director, CEO Chief Executive Officer), an prezidenti. generaluri direqtoris (prezidentis) moRvaweoba sabWos sxdomeb
ze miRebul gadawyvetilebaTa praqtikul ganxorcielebaSi gamoixateba.
gene
raluri direqtori (prezidenti), rogorc sabWos wevri, SeiZleba
kompaniis politikis SemuSavebaSic iRebdes monawileobas, magram misi
mTavari funqcia am politikis cxovrebaSi gatarebaa. zogierT firmaSi
erTi da igive piri iTavsebs direqtorTa sabWos Tavmjdomarisa da prezidentis (generaluri direqtoris) Tanamdebobas.
qvemoT CamoTvlilia sazogadoebebis zogierTi damaxasiaTebeli niSani:
mflobelTa SezRuduli pasuxismgebloba;
didi masStabebiT moRvaweobis SesaZlebloba;
maRalkvalificiuri specialistebis daqiravebis SesaZlebloba;
direqtorebs ar ekisrebaT pasuxismgebloba, Tu isini moqmedeben
dadgenili wesebiT;
sazogadoebis mflobelTa Taobebis ioli cvla;
did firmebSi formirebisa da funqcionirebis gazrdili xarjebi;
gadawyvetilebebis miRebisTvis meti dro;
mosamsaxureebi da mflobelebi erTmaneTisagan daSorebulia;
saqmianoba sajaroobas moiTxovs;
saqmianoba saxelmwifos mxridan sakmaod mkacrad regulirdeba.
unda iTqvas, rom zemoTCamoTvlili niSnebidan zogierTs SeiZleba adgili hqondes individualuri mewarmis SemTxvevaSic. mkiTxvels vandobT,
gaarCios, am niSnebidan romelia damaxasiaTebeli mxolod Sps-isTvis.
5.2. mcire biznesi da misi Taviseburebebi

saqmiani ideebis ganxorcielebas organizacebis umravlesoba mcire
masStabis moRvaweobiT iwyebs.
Mmcire biznesi qveynis ekonomikis ganviTarebaSi mniSvnelovan rols
TamaSobs. Aam rolis gaTvaliswinebiT da mTeli rigi Taviseburebebis gamo,
romlebzedac qvemod gveqneba saubari, xelisufleba cdilobs yuradReba
miaqcios da SeRavaTebi dauwesos mcire bizness. Ees SeRavaTebi gamoixa
teba gadasaxadebis Semcirebasa, sabuRaltro aRricxvis gamartivebasa da
sxva zomebSi.
firma iTvleba mcired, Tu misi romelime parametri (momuSaveTa
ricxvi, kapitali, manqana-danadgarebis Rirebuleba, saqonlis an momsaxu
rebis wliuri realizaciis moculoba da sxva) an parametrTa garkveuli
jgufis mniSvneloba (mniSvnelobebi) gansazRvrul sidideze (sidideebze)
naklebia. sxvadasxva qveyanaSi es parametrebi gansxvavebulia.
saqarTveloSi mcire biznesis statusi SeiZleba mieniWos mewarme fizikur pirs, Tu mis mier ekonomikuri saqmianobidan miRebuli erToblivi
Semosavali kalendaruli wlis ganmavlobaSi ar aRemateba 100000 lars.
cnobisaTvis, did britaneTSi `mcire sawarmod~ iwodeba sawarmo, romlis realizaciis wliuri moculoba 100000 girvanqa sterlings ar aRemateba. ukanaskneli wlebis monacemebiT aseT sawarmoTa ricxvi didi britaneTis firmebis saerTo raodenobis 70%-s aRemateboda.
mcire biznesis ZiriTadi maxasiaTeblebia:
mflobelebis aqtiuri monawileoba firmis marTvaSi;
damoukidebeli moRvaweobis saSualeba. mcire biznesis firmebis
umravlesobaSi mmarTvelobiT ierarqias mkacrad ar icaven, rac
energiul da iniciativian mewarmeebs Tavisufali moqmedebis saSualebas aZlevs;
moqnili da operatiuli gadawyvetilebebis SesaZlebloba. did
firmebTan SedarebiT, mcire biznesSi gaadvilebulia mmarTveluri
gadawyvetilebebis miReba da ganxorcieleba, rac maT saSualebas
aZlevs bazarze momxdar cvlilebebs swrafad da moqnilad Seeguon;
ZiriTadad erT konkretul adgilze lokalizeba;
dabali operaciuli danaxarjebi. masStabebidan gamomdinare, mcire
biznesis marTva da funqcionireba, rogorc wesi, SedarebiT mcire
danaxarjebTanaa dakavSirebuli;
swrafi materialuri warmatebis SesaZlebloba. axali ideebis realizaciis mokle vadebi gansazRvraven mcire biznesis swrafi materialuri warmatebis maRal Sansebs;
zrda upiratesad kapitalis dafinansebis Sida wyaroebis safu
Zvelze;
138
mewarmuli suliskveTebis SenarCuneba. mcire firmebSi yvelaze

ufro naTlad vlindeba inovaciuri, mewarmuli suliskveTeba,
razec metyvelebs mcire biznesis dominireba Tanamedrove dargebSi (eleqtronika, kompiuterebi, genuri inJineria).
5.3. franCaizi
franCaizi (Franchise) msoflioSi biznesis organizebis erTerTi swrafad ganviTarebadi formaa. es aris samarTlebrivi da komerciuli urTierToba savaWro niSnis, safirmo dasaxelebis, brendis an sareklamo niS
nis mflobelsa da imas Soris, vinc am niSans sakuTar biznesSi iyenebs.
franCaizis xelSekruleba dafuZnebulia mewarmis (romelsac franCaizers
(Franchisor) uwodeben) mier vaWrobis an warmoebis uflebis Tavisi safirmo
saxeliT sxva pirisaTvis (romelsac operators (Franchisee) uwodeben) gadacemaze. franCaizis yidvisas operatori franCaizers jer uxdis sawyis
dafuZnebis Tanxas (Start-up Fee), xolo Semdeg ki periodulad gayidvebidan
garkveul procents (Royalty).
franCaizis xelSekrulebis Tanaxmad operators garkveul teritoriaze saqmiani moRvaweobis gansakuTrebuli (eqskluziuri) ufleba eniWeba.
franCaizis sistema didi da mcire biznesis TanamSromlobis TvalsaCino
magaliTs warmoadgens. franCaizeris saxeliBB da operatoris energiuli
moRvaweoba orive mxarisaTvis sasargeblo Sedegebs iZleva.
franCaizis sami ZiriTadi tipi arsebobs:
mza saqonlis gayidvis franCaizis Tanaxmad operatori garkveul Tan
xas uxdis franCaizers misi savaWro markiT saqonlis gayidvis uflebisaTvis. am saqonels operatori Seisyidis franCaizerisagan da Semdeg yi
dis mas. magaliTis saxiT SegviZlia moviyvanoT firmebi, romlebic yidian
garkveuli markis avtomobilebs, anda benzingasamarTi sadgurebi.
saqonlis warmoebis franCaizis mixedviT operatori franCaizerisagan iRebs uflebas garkveuli saqonlis warmoebasa da gasaRebaze, Tanac
iyenebs franCaizerisagan nayid nedleulsa da masalebs. amis magaliTebia
gamagrilebeli sasmelebis Camosasxmeli qarxnebi (`koka-kola boTlers
jorjia~).
saqmianobis saxeobaze franCaizi uflebas aZlevs operators gaxsnas
sakuTari firma franCaizeri kompaniis saxelis gamoyenebiT da franCai
zeris saqmianobis profiliT. `makdonaldsis~ swrafi kvebis restornebis
qseli aseTi saxis franCaizis magaliTia.
franCaizuli xelSekrulebis monawile orive mxare franCaizeri da
operatori iuridiulad damoukidebeli pirebia, Tanac isini SeiZleba
sxvadasxva samarTeblivi formiT iyvnen Camoyalibebuli.
franCaizeris TvalsazrisiT mTavari upiratesoba imaSi mdgomareobs,

rom igi afarToebs Tavis bizness sakuTari kapitalis CarTvis gareSe. franCaizis xelSekrulebis dadebisas operatori uxdis mas garkveul safasurs,
SemdgomSi ki yidulobs misgan nedleulsa da masalebs da, amis garda, periodulad uxdis gansazRvrul procents realizaciidan an mogebidan.
operatoris TvalsazrisiT mTavari upiratesoba SedarebiT dabali
riskia, vinaidan franCaizSi kapitalis dabandebisas Tqven yidulobT
sicocxlisunarian sawarmos, romelic sakmao xania warmatebiT sargeblobs. amasTan erTad, xalxi umetes SemTxvevaSi kargad icnobs Tqveni
firmis saxels da Tanac Tqven franCaizeris masirebuli reklamis imedic
SegiZliaT gqondeT.
miuxedavad franCaizis mravali Rirsebisa, igi yvelasaTvis idealuri ar
aris. jer erTi, franCaizi ar warmoadgens gamdidrebis garantias. Tumca
is SeiZleba sakuTari biznesis organizebis erT-erT yvelaze saimedo saSualebad CaiTvalos, masze ver ityvi, rom maindamainc iafia. specialistTa
azriT, franCaizuli xelSekrulebis SeZenisas danaxarjebi 10-30%-iT ufro
metia, vidre sakuTari damoukidebeli firmis daarsebisas. Tanac yvela
franCaizul bizness Tan ar sdevs didi mogeba. operatorisaTvis kidev erTi
uaryofiTi mxare is gaxlavT, rom igi franCaizerzea `mibmuli~. franCai
zeri biznesis faqtiurad yvela sferoSi ereva, iseTi detalebis CaTvliTac, rogoricaa mosamsaxureTa uniforma da kedlebis feri.
franCaizersac garkveuli sifrTxile marTebs operatoris mimarT. Tu
operatorma ar daicva standartebi da misi produqciis an momsaxure
bis xarisxi Sesabamis doneze ar iqneba, es ara marto operators avnebs,
aramed franCaizersac gautexavs saxels, rasac Sesabamisi ekonomikuri
Sedegebic mohyveba. aqedan gamomdinare, franCaizerma kontrolisaTvis
garkveuli zomebi unda miiRos, raTa Tavidan airidos SesaZlo safrTxe.
sadiskusio kiTxva
biznesis romel samarTlebriv formas urCevdiT bebia Tamars?
pasuxi axseniT.
davaleba
a) biznesis ganviTarebis ra gzas SesTavazebdiT qalbaton Tamars?
b) Tqven mier qalbatoni Tamaris biznesisTvis arCeuli
organizaciuli struqturisTvis gaiazreT rogori personali gesaWiroebaT, gamijneT maTi uflebamosilebebi, valdebulebebi da pasu
xismgebloba. pasuxi daasabuTeT.
140
`pepelas~ qeisi
rogor gaCnda `pepela~

2006 wels qarTvel meuRlesTan erTad TbilisSi Camosulma ludovik
Jirom gadawyvita sakuTari biznesis dawyeba. im periodisaTvis bazris
Seswavlam aCvena, rom bavSvebisaTvis evropuli, xarisxiani saTamaSoebis
Zalian mcire arCevani iyo, gansakuTrebiT gonebis gansaviTarebeli saTamaSoebis segmentSi bazari gajerebuli iyo dabalxarisxiani Cinuri
produqciiT, bevri maTgani evropaSi akrZalulic ki iyo. mxolod `supe
ris~ (babiloni) maRaziaSi Tu ipovnidiT `legos~ konstruqtors da ramdenime evropul brends, romlebic Cinuri uxarisxo saTamaSoebis gverdiT iyideboda, es ki iluzias uqmnida momxmarebels, rom am maRaziaSi
yvela saTamaSo xarisxiani iyo.
ase Seiqmna `pepelas~ mxolod evropuli xarisxis saTamaSoebis
maRaziis daarsebis idea. aRsaniSnavia, rom ludovikis babua safrangeTSi
aseve saTamaSoebis biznesSi moRvaweobda, amitom mas ar gasWirvebia evropel momwodeblebTan kontaqtebis damyareba da saukeTeso brendebis
SerCeva.
pirveli nabijebi
marTalia, `pepelam~ moRvaweoba daiwyo xis saTamaSoebiT, magram swrafad ganviTarda misi koncefcia, romelic mogvagonebs safrangeTSi arsebuli `FNAC JUNIOR~-is koncefcias. iq saTamaSoebis farTo arCevania, mag
ram didi yuradReba eqceva gonebis gansaviTarebel saTamaSoebs da rac
aRsaniSnavia, maRaziaSi aseve iyideba sabavSvo wignebic.
biznesSi didi mniSvneloba aqvs maRaziis adgilmdebareobas. radganac `pepela~ Tavdapirvelad gaTvlili iyo ZiriTadad maRali Semosavlis mqone momxmarebelze, amitom pirveli filialisaTvis SeirCa vake.
2006 wels mrgval baRTan gaixsna `pepelas~ pirveli maRazia, patara
saxli, romelic Zalian moergo saTamaSoebis maRazias da male bavSvebis
zRaprul saxladac iqca.
2007 wels daemata meore filiali. rogorc wignebis, aseve saTamaSoebis maRaziebi dabali brunviT muSaoben da saxifaToa riskis gaweva,
amitom SeirCa dasawyisisaTvis gacilebiT patara farTi pekinze. `pepelam~
airCia nel-nela, magram stabiluri zrdis strategia da did yuradRebas
aqcevda xarjebs.
pekinis filialma gaamarTla da male `pepela~ gafarTovda. imata
brendebmac, sworad gaTvlili strategiiT `pepelam~ moaxerxa myidvelisaTvis iseTi fasebi SeeTavazebina, rom saSualo fenis momxmarebelsac
SeZleboda SeeZina xarisxiani produqcia.
Tumca, 2008 wlis omma da qveyanaSi arsebulma krizisma didi dartyma

miayena `pepelas~, momxmareblis kalaTaSi ufro patara adgils iWerda saTamaSoebi. saWiro Seiqmna damatebiTi axali, ufro iafi brendebis moZi
eba, aseve im garemoebam, rom momwodeblebTan stabiluri urTierToba
gvqonda, mogvca saSualeba isini garkveul daTmobebze dagveyoliebina.
`pepelasTvis~ prioriteti yovelTvis iyo SeenarCunebina Tavisi kredo:
araviTari evropaSi akrZaluli Cinuri saTamaSo! mas am gzidan arasodes
gadauxvevia. male `pepelas~ mesame filiali, gansxvavebuli saxeliT
`pepela wignebi~, gaCnda, sadac produqciis 70% wignebs uWiravs.
biznesSi Znelia yvelaferi zustad gaTvalo, `pepelasac~ hqonda warumatebeli nabijebi: miuxedavad imisa, rom furcelze yvelaferi momgebianad Canda, ramdenime axlad gaxsnilma maRaziam mainc ar gaamarTla: mTa
wmindis parki, qarvasla, WavWavaZis gamziri, es maRaziebi maleve daixura.
konkurentebi
2007 wlidan daiwyo saTamaSoebis maRaziaTa bumi, Zalian bevri axali
maRazia gaCnda: `banana bum~, `babilina~, `hobi masteri~, `jeokids~, `balu~,
`beibi plusi~, `cerodena~ da sxva. Tumca bevri filiali daixura, bevri
saerTod gaqra, rac adasturebs, rom arc ise advilia am bazarze damkvidreba. Tanac kidev erTxel aRvniSnoT saTamaSoebis maRazia dabali
brunviT gamoirCeva da Tu sworad ar gaiangariSeb xarjebs, SeiZleba male
fuli dakargo.
`pepelas~ warmatebulobaze isic metyvelebs, rom mas mimdevrebi
gamouCndnen. aRsaniSnavia, rom amJamad TiTqmis yvela maRaziaSi naxavT
patara kuTxes sabavSvo wignebisaTvis, bazarze imata xis saTamaSoebis
asortimentma, magram zogierTi maTgani ver akmayofilebs xarisxis normebs. `pepelas~ ZiriTadi konkurentebi yovelTvis adevneben mis moqmedebebs Tvalyurs, cdiloben waarTvan `brendebi~, aqvT fasebis omi. `superi~
Seecada `pepelasTvis~ waerTmia iseTi wamyvani brendi, rogoricaa `SES~
gonebis gansaviTarebeli holandiuri saTamaSoebi; `pepelam~ Seqmna tendencia `Papo~-s figurinebis Segrovebisa, rac Zalian kargia bavSvis fantaziis gansaviTareblad, es ideac swrafad aitaces da `superSic~ gaCnda
`Papo~, magram radganac pirdapiri momwodeblisgan ver iRebs produqcias,
misTvis rTulia hqondes axali koleqciebi, amasTanave Suamavlis gamo
saqonlis Sesyidva ufro maRal fasebSi uwevs. zogierTi saerTod `pepelas~ `klonirebas~ cdilobs, `hobi masters~ orive filiali `pepelas~
gverdiT aqvs gaxsnili, yuradRebiT adevnebs mas Tvals da sakmarisia
`pepelam~ raime aqcia gaakeTos, `hobi masteri~ maSinve imeorebs; marTalia, masTanac mxolod evropuli saTamaSoebia, magram 1-2 brendis garda
danarCens `houl~ distributorisagan iRebs da misi fasebi Zalian maRalia.
142
`pepelas~ konkurentebis ganxilvisas ar unda dagvaviwydes sxva `moTamaSeebic~, romlebic misi segmentis momxmarebelzea gaTvlili: `gudvili~,
axali evropuli tanisamosebis brendebi, aseve wignis maRaziebi; roca
momxmarebeli saCuqars arCevs, igi aucileblad ganixilavs alternatiul
variantsac am maRaziebis saxiT.
marketingi
`pepela~ did mniSvnelobas aniWebs saTamaSoebis swor ganlagebas, displeebis dizains, rom yvelaferi mimzidvelad gamoiyurebodes da momxmareblisTvis advilic iyos arCevanis gakeTeba, Tumca isic marTalia,
rom amaSi konsultantebic exmarebian.
`pepelas~ didi biujeti ar gaaCnia sareklamo kampaniisaTvis, mTavari
xom bevri fulis daxarjva ar aris, mTavaria sworad damizneba. `pepelas~ Tavisi erTguli momxmareblisaTvis aqvs `fasdaklebis~ baraTebi,
sezonurma katalogebma Zalian gaamarTla, bavSebi da mSoblebi xSirad
modian katalogebiT, es uadvilebs aseve `Tovlis babuis~ saCuqris arCevas, katalogis fasebma daanaxa momxmarebels, rom `pepela~ mxolod Zviri
saTamaSoebis maRazia ar aris.
katalogebi mosaxerxebelia baRebisa da skolebisaTvis, maT SeuZliaT
SeukveTon zustad maTTvis gankuTvnili xarisxiani aveji Tu inventari,
katalogiT `pepelas~ momxmarebels aseve SeuZlia SeukveTos aveji an dekoracia da gemovnebiT moawyos pataras oTaxi. `pepelaSi~ sxvadasxva saxis
fasdaklebebi aris brendebisa da sezonurobis mixedviT. aseve ewyoba sa
xaliso aqciebi bavSvebisaTvis.
ras apirebs `pepela~

`pepelas~ prioritetia internetsaitis gaxsna onlain gayidvebiT.
aucilebelia meoTxe filialis gaxsna aRmaSeneblis teritoriaze.
`pepela~ kidev gazrdis asortiments: ukve SeiZines sxvadasxva sadResaswaulo kostiumebi, daemateba gonebis gansaviTarebeli saTamaSoebi
da sul pawiebisaTvis SeiZleba gaCndes axali brendi. axlo momavalSi
`pepela~ gegmavs sxvadasxva gaTamaSebas.
dagegmilia franCaizebis gaxsna, rogorc saqarTvelos teritoriaze,
aseve baqosa da erevanSi.
sadiskusio kiTxva
ramdenad sworad migaCniaT `pepelas~ strategia?
CaatareT SWOT analizi.
informaciis mopoveba
da analizis
danarTi
instrumentebi
imisaTvis, rom biznesis win mdgomi amocanebi

warmatebiT gadaiWras menejmentis, marketingis,
aRricxvisa da finansebis gamoyenebiT, aucilebe
lia Sesabamisi informaciis floba. am danarTSi
Cven ganvixilavT zogierT saSualebasa da me
Tods, romlebic dagexmarebaT biznesisaTvis
saWiro informaciis mopovebasa da damuSavebaSi.
D1. sainformacio sistema da informaciis mopoveba

sainformacio sistema aris adamianebis, procedurebisa da teqnikuri
saSualebebis erToblioba, romelic aucilebelia imisTvis, rom aRmovaCinoT informaciis saWiroeba, moviZioT saWiro informacia da davexmaroT
gadawyvetilebis mimRebebs am informaciis gamoyenebaSi.
menejerisTvis idealuria, gadawyvetilebis miRebamde flobdes srul
informacias nebismier sakiTxTan dakavSirebiT. realurad biznesis sam
yaroSi ase ar xdeba: gadawyvetilebebis umetesoba miiReba mxolod ara
srul informaciaze dayrdnobiT.
saWiroa, rom adamianebma ganasxvavon informacia, romelic:
a. ar aris aucilebeli
b. kargi iqneboda, rom hqonodaT
g. aucilebelia, rom hqondeT.
informaciis miRebis gzebi

kompaniaSi grovdeba didi raodenobiT informacia bazarsa da momxmareblebze. biznesis mier ganxorcielebuli TiToeuli garigeba garkveuli informaciis matarebelia; kompaniisa da momxmareblis urTierTobisas
TanamSromlebi (gamyidvelebi, konsultantebi da a.S.) Zalian bevr rames
igeben miznobrivi jgufebis, maTi damokidebulebisa Tu preferenciebis
Sesaxeb. Tanamedrove monacemTa bazebi exmareba firmebs sasurveli informaciis organizebuli saxiT dalagebasa da martivad moZiebaSi.
momxmarebelTa eleqtronuli monacemTa bazebis gamoyenebis erT-erTi
warmatebuli magaliTi `meriotis~ sastumroebis qselSi gvxvdeba. `meriots~ aqvs globaluri monacemTa baza, sadac inaxeba nebismieri transaqcia TiToeul stumarTan (magaliTad, rogor oTaxs irCevs xolme, ra
damatebiT momsaxurebebs ukveTs, ra sakvebsa Tu sasmels miirTmevs da
a.S.). msoflios romel kuTxeSic ar unda iyos `merioti~, es informacia
misi personalisTvis xelmisawvdomi iqneba.
informaciis (mag. marketinguli) kvleva sakmaod did fulad da
droiT danaxarjebTan aris dakavSirebuli. kvlevis Catarebis Taobaze
146
danarTi
gadawyvetilebis miRebamde, aucilebelia Semdegi faqtorebis gaTva

liswineba:
dro informaciis miRebasa da analizs dro sWirdeba. arsebobs
gadawyvetilebebi, romlebic organizaciebs mocdis fufunebas ar
utoveben.
magaliTad, mobiluri telefonis axali modelis gamoSvebisas, kompaniam unda gaiaros informaciis mogrovebis Semdegi etapebi:
1. daadginos momxmarebelTa preferenciebi
2. gamoyos axali telefonis mimarT moTxovnebi
3. Seqmnis Semdeg moaxdinos telefonis testireba
dRevandel konkurentul garemoSi xSirad kompaniebs am raodenobiT
informaciis miRebis fufuneba ar gaaCniaT, radgan procedura droSi
gawelavs produqtis bazarze gamotanis process. rodesac inovacias gegmavs, telefonis mwarmoeblebis umetesoba eyrdnoba warsul gamocdilebas da formaluri kvlevebis odenoba minimumamde aqvs dayvanili.
informaciis xelmisawvdomoba arsebobs informacia, romelic
miuxedavad Zalisxmevisa, Znelad xelmisawvdomia, xolo misi
moZiebis mcdeloba araefeqtiani;
sargeblianobisa da danaxarjebis analizi (Benefit-Cost Analisys) gvaZlevs informacias, romelic kargi iqneboda rom yofiliyo, Tumca
aucilebeli ar aris da ar Rirs im xarjad, romelic mis mopovebisTvis unda gaiwios.
informaciis kvlevis procedura SegviZlia davyoT oTx ZiriTad nabijad:
kvlvevis amocanisa
da miznebis
gansazRvra
kvlvevis gegmis
Camoyalibeba
monacemTa
mopoveba
monacemTa
analizi
I. kvlevis amocanisa da miznebis gansazRvra

kvlevis amocanisa da miznebis gansazRvra pirveli, yvelaze mniSv
nelovani da yvelaze rTuli nabijia informaciis kvlevaSi. igi pasuxobs
kiTxvaze, Tu ras vikvlevT, anu ra informaciis miReba gvsurs am konkretuli kvlevidan.
qvemoT mocemulia kvleva sami sxvadasxva mizniT:
1. aRmoCeniTi kvlevis mizania, miviRoT winaswari informacia imisaTvis, rom ufro zustad davsvaT Casatarebeli kvlevis amocana.
danarTi 147
2. aRweriTi kvlevis mizania, zustad davinaxoT da aRvweroT is, rac

gvainteresebs, magaliTad, momxmarebelTa preferenciebi an pro
duqtis potenciali.
3. mizez-Sedegobrivi kvlevis mizania, miviRoT informacia imis Sesa
xeb, Tu ra potenciuri Sedegi mohyveba konkretul qmedebebs.
II. kvlevis gegmis Camoyalibeba

kvlevis gegma ayalibebs arsebuli informaciis wyaroebs da aRwers
kvlevis konkretul midgomebs, kontaqtSi Sesvlis meTodebs, SerCevis
gegmebsa da instrumentebs, romlebic momavalSi gamoiyeneba informaciis
mosapoveblad.
gegmis Camoyalibebis pirvel etapze aucilebelia, kvlevis miznebidan
gamomdinare, konkretuli informaciis saWiroebebis gacnobiereba da Ca
moyalibeba.
magaliTad, kompaniisTvis kvlevis mizani SeiZleba iyos produqtis
mimarT momxmarebelTa damokidebulebis gageba. am miznis misaRwevad mas
SeiZleba dasWirdes Semdegi informacia:
ra sixSiriT moixmaren momxmareblebi produqts.
ra kriteriumebiT afaseben momxmareblebi produqts.
ramdenad kmayofilebi arian momxmareblebi am kriteriumebis
mixedviT.
ras Secvlidnen produqtSi da a.S.
saWiro informacia SeiZleba or nawilad daiyos:
meoradi monacemebi warmoadgens informacias, romelic ukve arsebobs
da uSualod am kvlevisTvis ar aris mopovebuli.
Cveulebriv, kvleva meoradi informaciis SegrovebiTa da analiziT
iwyeba; meoradi informaciis ZiriTad wyaroebs warmoadgens: warsuli
kvle
vebi, sajaro publikaciebi, samTavrobo organizaciebis mier gamoqveynebuli informacia; meoradi informaciis ZiriTadi upiratesoba is
gaxlavT, rom ar saWiroebs did danaxarjebs da mopovebac SedarebiT malea SesaZlebeli. amgvari informaciis ZiriTadi naklovaneba ki is aris,
rom igi SeiZleba ver gamoviyenoT, radgan, SesaZloa, miRebuli informacia ar iyos axali, Sesabamisi an obieqturi.
pirveladia monacemebi, romlebic uSualod konkretuli kvlevisTvis
grovdeba;
monacemTa mopoveba, magaliTad, marketingul kvlevaSi Semdegi gzebiT
(kvlevis midgomebiT) aris SesaZlebeli:
dakvirvebiTi kvleva moipovebs saWiro pirvelad monacemebs Sesabamis
adamianebze, qmedebebsa da situaciebze dakvirvebiT. xSirad, dakvirvebiTi
kvlevis meSveobiT SegviZlia miviRoT informacia, romelic momxmarebelma
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SeiZleba ver an ar mogvawodos. ZiriTadad dakvirvebiT kvlevas iyeneben

momxmarebelTa qcevis gansasazRvrad. dakvirvebiTi kvlevis naklovanebas
is warmoadgens, rom qmedebebze dakvirvebiT, rTulia daskvnebis gakeTeba
adamianTa motivebis Sesaxeb. aseve, rTulia dakvirvebis warmoeba momxmarebelTa grZelvadian an iSviaT qmedebebsa Tu qcevaze.
gamokiTxva yvelaze farTod gavrcelebuli pirveladi informaciis
miRebis gzaa; es gza yvelaze optimalurad iTvleba aRweriTi kvlevebisaTvis. gamokiTxvis meTodis yvelaze mniSvnelovani upiratesoba is aris,
rom igi kvlevis yvelaze moqnili midgomaa. am meTodiT yvelaze efeqtianad dgindeba momxmarebelTa motivebi. amgvari kvlevis ZiriTadi sirTule is aris, rom xSirad respondentebs an ar surT, an ar SeuZliaT
dasmul kiTxvaze zusti da marTali pasuxebis gacema. amgvari situaciebi
maSin Cndeba, rodesac respondentebs kiTxvebi zedmetad piradulad miaCniaT an rodesac respondentebi realurad ar yofilan situaciaSi, romlis Sesaxebac maT ekiTxebian. aseve, respondentebs SeiZleba ar hqondeT
Sesabamisi dro kiTxvebze pasuxis gasacemad.
eqsperimentuli kvleva yvelaze optimaluri meTodia mizez Sedegobrivi informaciis misaRebad. kompaniebi eqsperimentis saxiT qmnian
situaciebs, da Semdeg akvirdebian am qmedebiT gamowveul Sedegebs. eqsperimenti yvelaze efeqtiani maSinaa, rodesac respondentebma ar ician,
rom is tardeba. kvlevis procesSi respondentebTan kontaqtSi Sesvlis
ZiriTadi meTodebi aris interneti, telefoni da piradi interviuireba;
internet-gamokiTxvebis meSveobiT mkvlevarebs SeuZliaT droisa da
fulis mcire danaxarjebiT sakmaod advilad daamyaron respondentebTan
kontaqti. Tumca, internet-gamokiTvisas Zalian maRalia tyuilisa da pasuxze uaris Tqmis ricxvi.
satelefono gamokiTxvebi informaciis swrafad miRebisTvis opti
maluri meTodia; respondentTan urTierTobis es gza sakmaod moqnilia,
radgan gamomkiTxavebs SeuZliaT kiTxvebis reformulireba da axsna. Tumca, am meTodiT rTulia gamokiTxulTa reaqciebis dafiqsireba;
piradi interviureba ori saxis arsebobs individualuri da jgufuri:
individualuri interviuireba gulisxmobs, rom gamomkiTxveli saTiTaod da individualurad ekiTxeba yvela respondents;
jgufuri (fokus jgufuri) interviuirebisas 6-10 adamiani ikribeba kvalificiur moderatorTan erTad imisaTvis, rom ilaparakon
produqtze, momsaxurebaze, organizebasa an raime sxva konkretul
problemaze.
kontaqtis meTodis amorCevis Semdeg aucilebelia respondentTa SerCevis gegmis Camoyalibeba. amonarCevi aris sakvlevi jgufis is nawili,
danarTi 149
romelmac mTeli jgufi unda warmoadginos. SerCevis gegmis Camoyalibebisas aucilebelia, pasuxi gaeces Semdeg kiTxvebs:
1. vin unda gamovikvlioT? (SerCevis erTeuli)
2. ramdeni adamiani unda gamovikvlioT? (SerCevis zoma)
3. rogor unda avirCioT is adamianebi, visac gamovikvlevT? (SerCevis
procedura)
SerCevis procedura iyofa or ZiriTad nawilad:
SemTxveviTia SerCeva, sadac sakvlevi jgufis yvela wevrs aqvs
erTnairi Sansi moxvdes amonarCevSi;
araSemTxveviTia SerCeva, rodesac sakvlevi jgufis wevrebs amonarCevSi moxvedris sxvadasxvanairi Sansi aqvT.
monacemTa mopovebis yvelaze gavrcelebuli instrumenti kiTxvaria.
kiTxvari SeiZleba Seicavdes daxurul da Ria kiTxvebs. daxurulia kiTxva, sadac mocemulia yvela SesaZlo pasuxi da respondentma am pasuxebs
Soris unda airCios. Ria kiTxvebi ki respondentebs aZleven saSualebas,
pasuxebi sakuTari sityvebiT gamoxaton. kiTxvaris Sedgenisas yuradReba
unda mieqces kiTxvebis formulirebasa da mimdevrobas;
III. monacemTa mopoveba

monacemTa mopovebis (Segrovebis) etapi sazogadod yvelaze Zviri
etapia kvlevis procesSi; amavdroulad, rogorc wesi, am etapze yvelaze
met Secdomas uSveben. aucilebelia, rom monacemTa Segrovebis etapze
kargad Camoyalibdes da dainergos gamomkiTxvelTa momzadebisa da kontrolis procedura.
IV. monacemTa analizi da gavrceleba

mkvlevarebma unda moaxdinon miRebuli informaciis organizeba, analizi da gadawyvetilebis mimReb rgolebSi gavrceleba. imisTvis, rom kvlevis gamoyeneba moxerxdes, igi ara marto zust da saWiro informacias
unda Seicavdes, aramed advilad aRsaqmeli unda iyos im adamianTaTvis,
romlebsac es informacia esaWiroebaT.
davaleba:
bebia Tamaris biznesisTvis gamoikvlieT bazris mdgomareoba. ra saxis
da formis kvlevas CaatarebT, romeli informaciis mopovebaze gaamaxvilebT yuradRebas? aRwereT kvlevis procesi.
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DII. informaciis analizis zogierTi instrumenti

DD 2.1. SMART koncefcia
adamianebi xSirad saubroben mokle da grZelvadian miznebze, romlebic konkretuli adamianisa Tu saqmiani organizaciis TvalTaxedvazea
damokidebuli. magaliTad, me Tu vetyvi aTi wlis bavSvs, rom erTi Tvis
Semdeg Cven wavalT stadionze saqarTvelosa da saberZneTis nakrebebis
TamaSis sayureblad, me vici, is ras metyvis: kargia, magram es xom male
ar iqneba!. Tumca, Cemi azriT, es male moxdeba. Cven SeCveulebi varT ganvasxvavoT `grZelvadiani da moklevadiani~ miznebi, magram marto Tqven
iciT, amaSi ras gulisxmobT, amitom ukeTesia, ubralod mivaniSnoT
konkretuli drois CarCoebi, magaliTad: Oori wlis ganmavlobaSi. imis Taobaze ki, Tu ra moTxovnebs unda akmayofilebdes Tqveni miznebi, azrTa
sxvadasxvaoba ar aris. rasakvirvelia, Tqveni miznebi unda iyos mkafio da
erTmniSvnelovani. amave dros isini unda iyos:
konkretuli (Specific). magaliTad, Tqveni mizania gayidvebis zrdis
tempis momateba. Tu SarSan Ggayidvebi gaizarda, davuSvaT, 10%-iT,
maSin Tqveni mizanad daisaxavT momaval wlisTvis uzrunvelyoT
maTi mateba 11%-iT mainc, an metiT, msgavsi mizani, Tu ki ar iqneboda miTiTebuli konkretuli cifri, arakonkretuli iqneboda.
magaliTad, Tqven SegiZliaT miznad daisaxoT yovelwliurad gazardoT Tqveni gayidvebi 15%-iT;
gazomvadi (Measurable). ar daisaxoT aseTi miznebi rogor gavxdeT
yvelaze msxvili sawarmo, yvelaze ukeTesi da ase Semdeg saqarTveloSi an regionSi, radgan amis gazomva SeuZlebelia. gamoiyeneT
iseTi monacemebi, rogoric aris gayidvebi, mTliani Semosavali,
sufTa mogeba, sabazro wili da a.S. es gasagebia, erTmniSvnelovani da advilad gasazomi;
miRwevadi (Achievable). miznis miRweva im resursebiTac unda SeiZlebodes, romelic Tqven gagaCniaT. magaliTad, Tqveni wliuri sawarmoo simZlavre Seadgens produqciis 100 aTas erTeuls. ar daisaxoT iseTi mizani, romlis gansaxorcieleblad Tqven dagWirdebaT
gamoSvebis gazrda 200 aTas erTeulamde, Tu Tqven ver SeZlebT
realurad aCvenoT warmoebisTvis damatebiTi simZlavris wyaroebi;
realisturi (Realistic). magaliTad, Tu warsulSi Tqveni gayidvebi
yovelwliurad izrdeboda 15%-iT, aravin daijerebs, rom Tqven
SeZlebT gazardoT is 30%-iT, Tu Tqven ar ganmartavT, Tanac damajereblad, rogor apirebT amis ganxorcielebas;
droSi gaTvlili (Timed). Tqven unda miuTiToT, rodis apirebT
miznis miRwevas, magaliTad, erTi wlis ganmavlobaSi, ori da a.S.
danarTi 151
ar gamoiyenoT iseTi gamonaTqvamebi, rogoricaa ùaxloes droSi~,

ùaxloes momavalSi~, U`xangrZliv perspeqtivaSi~, radganac es terminebi sakmaod gaurkvevelia da subieqturad aRiqmeba.
Tu Tqven SeZlebT Tqven mier dasaxuli miznebis gaweras zemod moyvanili principebis gaTvaliswinebiT, es niSnavs, rom Tqven cdilobT, Tqveni
miznebi pasuxobdes SMART koncepcias.
davaleba
bebia Tamari axali saxis produqciis, magaliTad xorcis Rvezelebis,
lobianebis, xaWapuris gamoSvebaze iwyebs fiqrs. gadawyvetilebis miRebaSi daexmareT SMART koncefciis gamoyenebiT.
DD2.2. PEST analizi

Tqvens garSemo imyofebian momxmareblebi da konkurentebi, romelTa
gavlena biznesze eWvs ar iwvevs. kidev ram SeiZleba imoqmedos Tqven biz
nesze? unda mimoixedoT irgvliv da warmoidginoT, ra moulodnelobebi
aris SesaZlebeli. maSinac ki, Tu Tqven muSaobT saqarTvelos romelime
erT regionSi, ver gaukeTebT ignonirebas imas, Tu ra xdeba saqarTvelos
sxva adgilebSi, evropaSi da saerTod mTel msoflioSi. Tqveni firmis bedze SeiZleba imoqmedos cvlilebebma, romlebic exeba:
momxmareblebs. modis da gatacebebis Secvla, yidvis SesaZleblobis daqveiTeba an gazrda (cvlilebebi socialur-ekonomikur pirobebSi),
prioritetebis Secvla, yvelaferi es moqmedebs moTxovnaze;
samuSao Zalas. ganaTlebis donis amaRleba
, unarebis da
miswrafebebis Secvla, anazRaurebis zrdis molodini (SesaZlebelia cxovrebis Rirebulebis zrdis Sedegad)
es yvelaferi moqmedebs adamianTa msyidvelobiT potencialze;

warmoebas da gasaRebas. maTze moqmedebs teqnikuri progresi, nedleulis Rirebulebis, masalebis, sawvavis, Sromis danaxarjebis Secvla,
kapitaluri danaxarjebi da a.S.;
komunikaciebs (sagareo da saSinao). aq didi mniSvneloba aqvs teqnikur progress.
aRniSnuli faqtorebis gaTvaliswinebiT unda gavakeToT garemos
skanireba (analizi). romeli faqtorebis cvlilebebis gamomJRavnebas un
da vecadoT? es faqtorebi anu aspeqtebi gamoixateba abreviaturiT PEST,
romelic aRniSnavs garemos politikur (Policy), ekonomikur (Economy), socialur (Society) da teqnologiur (Technology) aspeqtebs.
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danarTi
politikuri aspeqtebi
mTavroba rogori damokidebuleba aqvs biznesTan? Tavisufali
bazris momxrea, Tu aqtiurad ereva ekonomikaSi da awesebs SezRudvebs (magaliTad, biurokratiis maRali xarisxi, biznesis warmarTvis siadvile)?
jandacvis sferos, usafrTxoebis teqnikis, garemos dacvis da momxmareblebis interesebis dacvis romel tendenciebs SeuZliaT migviyvanon axali kanonebis miRebamde, rogor imoqmedebs es Tqvenze?
dasaqmeba mosalodnelia Tu ara axali kanonmdeblobis miReba,
romelic Secvlis Camoyalibebuli Zalebis ganlagebas damqiraveblebisa Tu daqiravebulTa sasargeblod?
rogor SesabamisobaSia saqarTveloSi moqmedi kanonmdebloba saerTaSoriso normebTan? SeuZliaT Tu ara cvlilebebs saerTaSoriso
kanonmdeblobaSi, imoqmedon Tqvens biznesze?
E ekonomikuri aspeqtebi
bumi Tu vardna ras gveubneba ekonomikuri maCveneblebi, ra elodeba qveyanasmTlianobaSi da Tqvens dargs konkretulad? ra mosdis procentul ganakveTs, inflacias, ekonomikuri zrdis tempebs?
laris kursi evrosTan da dolarTan rogor icvleba igi? rogor
moqmedebs es Tqvenze, rogorc eqsportiorze da importiorze?
dasaqmeba ra periods ganvicdiT: TiTqmis mTliani dasaqmeba (rac
SeiZleba cudi iyos TqvenTvis, rogorc samuSaos mimcemisaTvis),
Tu didi umuSevroba (rac, piriqiT, kargi iqneba TqvenTvis, rogorc samuSaos mimcemisaTvis)? advilia Tu ara, naxo iseTi TanamSromeli, romelic flobs aucilebel unarebs?
msyidvelobiTi unari Seicvala Tu ara momxmarebelTa miznobrivi jgufebis msyidvelobiTi unari? ra mosdis saxelmwifo danaxarjebs izrdeba Tu mcirdeba?
socialuri aspeqtebi
cxovrebis xarisxi grZnoben Tu ara adamianebi dadebiT cvlilebebs sakuTar saxlSi, samsaxurSi da sazogadoebaSi mTlianobaSi?
rogor imoqmedebs es Tqvens biznesze?
dasaqmeba undaT Tu ara TanamSromlebs, aqtiurad miiRon monawileoba gadawyvetilebebis miRebaSi, marTvasa da sakuTari Sromis
pirobebis kontrolSi? rogor imoqmedebs es Tqvenze?
socialuri struqturis Secvla rogor moqmedebs Tqvens biznesze demografiuli situaciis Secvla, magaliTad, ojaxebSi
bavSvebis raodenobis zrda, migracia da a.S.
danarTi 153
momxmarebelTa socialuri aqtivoba xdebian Tu ara isini socialurad ufro gaTviTcnobierebulni? iTxoven Tu ara ekologiurad sufTa produqtsa da momsaxurebas? rogor imoqmedebs es
Tqvens biznesze?
teqnologiuri aspeqtebi
komunikaciebi rogor Secvlis teqnikuri progresi momxmarebleb
Tan, momwodeblebTan da Tqvens TanamSromlebTan urTierTobis
wess? xdeba Tu ara Tqvens dargSi am mxriv seriozuli cvlilebebi?
saqonlis warmoeba, momsaxurebis gaweva xom ar imyofeba Tqveni
warmoeba an Tqven mier momsaxurebis gaweva teqnikuri daZvelebis
saSiSroebis qveS, xom ar Zveldeba imis gamo, rom iqmneba axali da
ufro iafi saqoneli da momsaxureba?
sabanko saqme rogor imoqmedebs axali teqnologiebi, magaliTad,
axali eleqtronuli sabanko produqtebis gamoCena, Tqveni firmis
muSaobaze? Tu Tqven ar sargeblobT gadaxdis uaxlesi xerxebiT,
imoqmedebs Tu ara es Tqven biznesze?
DD2.3. SesaZleblobebis Sefaseba

strategiis SemuSavebisTvis saWiroa, jer daadginoT, raSi xarT
Zlierebi. dRes arcerTi organizacia ar aris Zlieri yvela aspeqtSi
amitom ar SegeSindeT raime uaryofiTis/sisusteebis aRiarebis, radgan
Tu amas ar gaakeTebT, ver SeZlebT maT gamosworebasac. amave dros, unda
SeiswavloT garemo, raTa gaigoT, ra saSiSroebebi da SesaZleblobebi
gelodebaT. am process uwodeben SWOT analizs, radgan is eZebs Rirsebebs / Zlier mxareebs (Strengths), sisusteebs (Weaknesses), SesaZleblobebs
(Opportunities) da saSiSroebebs (Threats).
vaCvenoT es magaliTze:
SWOT analizi
Zlieri mxareebi
susti mxareebi
1. momxmareblebi maT movwonvarT da

yovelTvis CvenTan
brundebian
Cven ar gvyofnis resursebi Semdgomi zrdisTvis
2. saqoneli,
momsaxureba
Cveni produqti imyofeba sim

wifis stadiaSi, aucilebelia,
ganvaaxloT Cveni asortimenti
Cven produqts kargi

reputacia aqvs, is kargad iyideba
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danarTi
3. adgilmdeba
reoba
Cven vimyofebiT Cvens

momxmareblebTan
axlos, da Cven gvaqvs
avtosadgomi
momsvlelebs ar moswonT, Tu
rogor gamoiyureba Cveni Senoba
4. bazarze win
svla
klientebi erTmaneTs
uyvebian Cven Sesaxeb
Cven naklebad viyenebT bazris

stimulirebis elementebs
5. fasebi
Cveni fasebi konkurentunariania, Tumca

drodadro Cven arc ise
dabali fasebi gvaqvs
Cven ar vadevnebT PTvals konku

rentebis fasebs
6. finansebi
Cveni sufTa mogebis

normaa 15%, fuladi rezervi 30 aTasi
lari
momaval wels mogebis norma rom

gavzardoT 20%-mde, Cven unda
davxarjoT mTeli Cveni rezervi
7. operaciebi
Cven didi sawarmoo

simZlavreebi gvaqvs
Cveni sawarmoo simZlavreebi

datvirTulia mxolod 50%-iT
Zlieri da susti mxareebis gamovlenis dros mTavaria CaixedoT organizaciis SigniT, raTa gaigoT, raSi xarT Zlierebi (da Tu es romelime
Tqveni produqtia, SeiZleba jobdes, meti gamouSvaT), da ra gamogdiT cudad (iqneb jobdes, rom gaakeToT sxvanairad, an saerTod ar gaakeToT da
Tu SesaZlebelia da TqvenTvis xelsayreli sxva firmas gaakeTebinoT).
aseTi analizis gakeTebisas unda iyoT marTlebi sakuTar TavTan da ilu
ziebs ar endoT. kargi iqneba, Tu am samuSaoSi monawileobas ramodenime
adamiani miiRebs umjobesia, CaataroT Tqvens mmarTvel jgufTan erTad
breinsTormingi.
gavagrZeloT ACveni hipoTeturi magaliTis analizi:
SesaZleblobebi
saSiSroebebi
8. ekonomikuri
Mmomavali xuTi wlis

ganmavlobaSi mosalodnelia 5%-iani ekonomikuri zrda
aseTi zrdis tempi ver migvaR

wevinebs CvenTvis sasurvel 20%ian zrdas
9. politikuri
saxelmwifo xels uw
yobs mcire bizness
`mwvaneebi~ gvirTuleben cxovrebas da apireben axali kanonmdeb

lobis miRebas
10. konkurentebi
Cveni konkurentebi
Cvenze nakleb resur
sebs floben da Cvenze
naklebi profesionalebi arian
Cveni bazari mimzidvelad

SeiZleba moeCvenos TurqeTis
erTerT msxvil kompanias
danarTi 155
am damatebiTi codnis gaTvaliswinebiT Cveni hipoTeturi firmis

mmarTvelebs SeuZliaT Seudgnen marketinguli RonisZiebebis dagegmvas,
romelic gaaZlierebs firmis Zlier mxareebs, minimumamde daiyvans mis
susteebs, gaiTvaliswinebs saSiSroebebs da gamoiyenebs mocemul SesaZleblobebs. axla maT SeuZliaT samoqmedo gegmis Sedgena.
mizani
moqmedeba
Sesrulebis vada /
pasuxismgebeli piri
1. bazris kvlevis Catareba

30 kilometris radiusSi
maisi 2012 w / x
axali klientebis gamosavlenad.
momaval wels klientebis bazis gazrda

20%-iT
2. pirvel etapze gansazRvruli firmebisaTvis

reklamis dagzavna
ivnisi 2012 w / x
3. firmebTan dakavSireba
(gadarekva)
ivnisi-ivlisi 2012 w / y
4. SekveTebis damowmeba
agvisto 2012 w / z
rasakvirvelia, unda SeafasoT am moqmedebaTa danaxarjebi da Sedegebi. amasTan, danaxarjebi unda Seicavdes ara marto cxad sakancelario
danaxarjebsa Tu telefonis gadasaxads, aramed naklebad TvalSisacem
xarjebsac, magaliTad, adamianebis resursebis danaxarjebs SegiZliaT
ki x, y, da z TanamSromelis gadarTva mTavari samuSaodan? gaTvaliswinebuli gaqvT Tu ara
aucilebeli danaxarjebi axali programuli uzrunvelyofis da axali lazeruli printeris SeaZenad, romelic sareklamo
furclebis beWdvas sWirdeba?
rasakvirvelia, Tu warmatebis misaRwevad saWiroa mTeli rigi RonisZiebebis Catareba, maSin umjobesia yuradReba gamaxvildes yvelaze
mniSvnelovanze. SesaZlebelia, kompania Tavis produqciasa da momsaxurebas adarebdes mTavari konkurentis (konkurentebis) produqciasa da
momsaxurebas im mimarTulebebze, romlebsac Tvlis warmatebis mTavar
faqtorebad (CSF, Critical Success Factors). qvemoT mocemul cxrilSi vnaxavT,
rogor SeiZleba gakeTdes es Cvens magaliTSi.
156
konkurenti
CB
konkurenti
B
Kkonkurenti
A
warmatebis
mTavari
faqtorebi
faqtoris wili
procentebSi
konkurentebi
Cveni firma
danarTi
0 = Zalian cudi, 10 = saukeTeso
momsaxurebis fasi
50
momsaxurebis xarisxi
30
komforti
20
7.4
5.8
5.5
7.6
jamuri saSualo
Sewonili qula
aseTi Sedarebis gakeTebisas aucileblad gaiTvaliswineT, Tu ra informaciaze dayrdnobiT akeTebT ama Tu im daskvnas. Mmiuxedavad imisa,
rom gadawyvetilebebi sazogadod metnaklebad subieqturia, SeecadeT,
rom Tqveni daskvnebi eyrdnobodes garkveul gamokvlevebs da ar Semoifarglos mxolod subieqturi SexedulebebiT. Sefasebis obieqturobis
xarisxi rom gaizardos, ecadeT Tqveni Sefaseba gaamyaroT riame garedan
mopovebuli damadasturebeli informaciiT. SesaZloa, Rirdes SeekiTxoT
Tqvens momxmareblebs, rogor gafaseben Tqvens konkurentebTan SedarebiT. xSirad aseTi gamokiTxvis Sedegad TqvenTvis gasakviri Sedegebi gamoirkveva xolme. Cvens magaliTSi CSF-is principze damyarebulma Sedarebam aCvena, rom konkurenti C gvjobnidaB momsaxurebis xarisxis saerTo
maCvenebliT, rac CvenTvis moulodneloba aRmoCnda.
SWOT analizis Catarebisas mogiwevT daakvirdeT Tqvens organizacias
didxans da yuradRebiT. organizaciis Zlier da sust mxareebs iolad aRmoaCenT, imitom rom TqvenTvis da Tqveni organizaciisTvis maTi arseboba
iolad SesamCnevi iqneba. ufro rTuli iqneba SesaZleblobebis da saSiSroebebis gansazRvra, radganac maT dasanaxad gareT gaxedva mogiwevT.
gansakuTrebuli yuradReba unda mieqces saSiSroebebs, radgan maTTvis
winaaRmdegobis gasawevad sagangebo gegmebis Sedgenaa aucilebeli.
davaleba
a) moiZieT bebia Tamaris biznesis analogiuri biznesi Tqvens raionSi
da CaatareT misi SWOT analizi.
b) CSF-principis gamoyenebiT mieciT bebia Tamars rCeva axali Tanam
Sromlis ayvanasa da sacxobi Rumelis SeZenaze.
danarTi 157
D2.4. monacemTa analizi

informaciul nakadebSi uamravi informacia cifrebSia gamosaxuli,
romelTa Segrovebac Zalian mniSvnelovania, magram analizis gareSe maT
SeiZleba araviTari fasi ar hqondes. Aaucilebelia mopovebuli informaciis cifrebis gaanalizeba, raTa SesaZlebeli gaxdes maTi gamoyeneba.
qvemoT ganvixiloT ramdenime praqtikuli maCvenebeli, rogoricaa saSualo maCveneblebi (saSualo ariTmetikuli, mediana da moda) da indeqsebi.
saSualo maCvenebeli (Average) aCvenebs, magaliTad, Tu ra xelfasi
aqvs firmaSi saSualod TiTo TanamSromels. davuSvaT, rom statistikur
monacemebSi naCvenebia 300 lari. aq gasaTvaliswinebelia is, Tu ra principiTaa daangariSebuli xsenebuli saSualo maCvenebeli. SeiZleba saSualo
maCvenebeli daangariSebuli iyos saSualo ariTmetikulis (Mean) principiT. magaliTad, Tu firmaSi muSaobs 9 kaci da maTi xelfasebis jami
Seadgens 2700 lars, saSualo ariTmetikulis midgomiT, mTliani xelfasi, gayofili muSakTa raodenobaze (2700/9) gamodis xsenebuli 300 lari.
SeiZleba, saSualo maCvenebeli daangariSebuli iyos medianis (Median)
principiT. medianis dasadgenad saWiroa cxrave TanamSromlis xelfasi
davalagoT klebis an zrdis mixedviT da mediana iqneba is maCvenebeli,
romelic Tanabrad aris daSorebuli ganapira maCveneblebidan. e.i. Cvens
SemTxvevaSi mediana iqneba mexuTe TanamSromlis xelfasi, vinaidan cifri
xuTi Tanabrad oTxi erTeuliT aris daSorebuli Cveni mwkrivis ganapira
cifrebidan, rogorc erTidan, aseve cxridan. Tu mwkrivi Sedgeba cifrebis luwi raodenobisgan (magaliTad aTisagan), maSin mediana iqneba mexuTe da meeqvse TanamSromelis xelfasebis saSualo ariTmetikuli.
saSualo maCvenebeli SeiZleba aseve daviangariSoT modis (Mode)
midgomiT. am dros Cven viRebT im maCvenebels, romelic mocemul mwkriv
Si yvelaze xSirad meordeba. davuSvaT, A firmis saxelfaso struqturas
aqvs Semdegi saxe:

1 TanamSromeli A
50 lari
2 TanamSromeli B
60 lari
3 TanamSromeli C
60 lari
4 TanamSromeli D
60 lari
5 TanamSromeli E
350 lari
6 TanamSromeli F
380 lari
7 TanamSromeli G
520 lari
8 TanamSromeli H
590 lari
9 TanamSromeli I
630 lari
jami
2700 lari
moda
mediana
158
danarTi
e.i. Cven moyvanil magaliTSi saSualo maCvenebeli SeiZleba iyos: saSualo ariTmetikulis Tanaxmad 300 lari, modis Tanaxmad 60 lari, medianis Tanaxmad 350 lari.
sxvadasxva informaciis gacnobisas sasargebloa verkveodeT indeqsis
(Index number) arsSi. indeqsebi gamoiyeneba sxvadasxva periodis monacemebis
erTmaneTTan Sedarebis mizniT. indeqsi iangariSeba formuliT:
sakvlevi wlis maCvenebeli
100
sabaziso wlis maCvenebeli
an
sakvlevi wlis maCvenebels sabaziso wlis maCvenebeli
100
sabaziso wlis maCvenebeli

ara aqvs mniSvneloba, romel formulas gamoviyenebT. ubralod, miRebul Sedegs sWirdeba sxvadasxvanairi interpretacia. davuSvaT, firmaSi
2003 wels muSaobda 5000 kaci. 2004 wels muSaobda 4800 kaci, xolo 2005
wels 5300 kaci. gvinda gamoviangariSoT firmaSi wlebis mixedviT Tana
mS
romelTa cvlilebis indeqsi. aucilebelia, mocemuli wlebidan avirCioT erT-erTi sabazisod, davuSvaT, aseTad CavTvaloT 2003 wlis monacemebi. maSin:
2003 wlis:
2003 wlis maCvenebeli

5 000
100 =
100 = 100%
5 000
2004 wlis:

4 800
100 =
100 = 96%
96 %
5 000
2005 wlis:

5 300
100 =
100 = 106%
5 000
es niSnavs, rom 2005 wels firmaSi TanamSromelTa raodenoba amave

firmaSi 2003 wels dasaqmebuli TanamSromlebis raodenobis 106%-s Seadgens, xolo 2004 wels firmaSi dasaqmebul TanamSromelTa raodenoba 2003
wels TanamSromelTa raodenobis 96%-s warmoadgenda.
meore formulis gamoyenebis Sedegad:

4800
5000
200
4 800
5 000
100
= = 200
100
= 4%;
=
100
100
= 4%
4 %
5000
5000
5 000
5 000
2004 wlis maCvenebels 2003 wlis maCvenebeli

100 =
2005 wlis maCvenebels 2003 wlis maCvenebeli

100 =
5300
300300
5000
5 300
5 000
100
= = 100
= 6%.
=
100
100
= 6%
5000
5000
5 000
5 000
danarTi 159
es niSnavs, rom 2004 wels firmaSi TanamSromelTa raodenoba, 2003

wlis maCvenebelTan SedarebiT, Semcirda 4%-iT, xolo 2005 wels firmaSi
TanamSromelTa raodenoba 2003 wlis maCvenebelTan SedarebiT gaizarda
6%-iT. aRsaniSnavia, rom Tu sabaziso welTan SedarebiT maCvenebeli iklebs, maSin miviRebT uaryofiT sidides. Tu gavaanalizebT orive formulis gamoyenebiT miRebul maCveneblebs, davinaxavT, rom isini principSi
erTi da igivea. pirvel SemTxvevaSi, 2004 wlis indeqsi iyo 96%, xolo
meore SemTxvevaSi -4%. gansxvaveba interpretaciaSia. pirveli Sedegi
aCvenebs, Tu 2004 wlis maCvenebeli sabaziso maCveneblis (100%-is) ramden procents warmoadgens, xolo meore Sedegi aCvenebs, Tu ramdeniT
Seicvala 2004 wlis maCvenebeli sabaziso maCveneblTan SedarebiT. maga
liTad, inflaciis analizisas iyeneben samomxmareblo fasebis indeqss CPI
Consumer Price Index. meorenairad CPI-s uwodeben cxovrebis Rirebulebis
indeqss (Cost of Living Index). igi gamosaxavs momxmareblis mier moxmarebuli
smomxmareblo kalaTis fardobiT Rirebulebas sabazo periodis RirebulebasTan SedarebiT. amave kalaTis sabazo periodSi CPI-s utoleben 100-s.
Tu ra saqoneli da momsaxureba Sedis samomxmareblo kalaTaSi da ra
TanafardobiT, ganisazRvreba momxmarebelTa sxvadasxva fenis sociologiuri gamokvlevebiT. aseve mniSvnelovani maCveneblebia: mwarmoeblebis
fasebis indeqsi (Producer Price Index) igi asaxavs, Tu ramdenad icvleba
periodis ganmavlobaSi fasebi im saqonelsa da momsaxurebaze, romelsac
iyeneben mwarmoeblebi. Tu CPI dafuZnebulia sacalo fasebze, mwarmoeblebis fasebis indeqsi dafuZnebulia sabiTumo fasebze. fulis msyidvelobiT unarianobis indeqsi gamoiangariSeba 100-is SefardebiT CPI-Tan
(100/CPI).
D2.5. `72-is wesi~.

`72-is wesis~ arsi mdgomareobs imaSi, rom martivad da swrafad davadginoT, Tu ra periodSi gaormagdeba saqonlisa da momsaxurebis Rirebuleba sxvadasxva pirobebSi. magaliTad, Tu binis fasi yovelwliurad
izrdeba 9%-iT, ra dro dasWirdeba binaze fasis gaormagebas? pasuxis
dadgena sakmaod martivia. saWiroa 72 gavyoT yovelwliuri zrdis maCvenebelze (9%-ze) da Cven miviRebT cifrs wlebis raodenobas, romelic
dasWirdeba binis Rirebulebis gaormagebas, e.i.
. magaliTad, Tu bi-
nis Rirebuleba izrdeba yovelwliurad 12%-iT, maSin misi Rirebulebis

gaormagebas dasWirdeba mxolod 6 weli
160
danarTi
davuSvaT, Tqven gsurT, SeiZinoT bina kreditiT, risTvisac gWirdebaT

aiRoT saWiro Tanxa 100000$ 30-wliani sabanko krediti garkveul procentSi. ZiriTadi Tanxis 100000$-isa da saprocento gadasaxadebis gadaxdis Sedegad Tqven bankisTvis mogiwevT mTlianobaSi 30 wlis manZilze
500 000$-is gadaxda. am monacemebis mixedviT erTi SexedviT Segveqmneba
STabeWdileba, rom Cven mogviwevs binaSi sakmaod didi Tanxis gadaxda. Tu
Cven situacias ganvixilavT sxva mxridanac, anu SevecdebiT gavceT kiTxvas pasuxi, Tu ra eRireba xsenebuli saxli 30 wlis Semdeg, SeiZleba azri
radikalurad Segvecvalos. gavakeToT daSveba, rom momavali 30 wlis manZilze saxli yovelwliurad gaZvirdeba 10%-iT, e.i. binis Rirebulebis
gaormagebas dasWrdeba 7 weliwadze meti
7.2. aseT SemTxvevaSi Cveni
binis Rirebuleba gaormagebas moaswrebs daaxloebiT 4.5-jer (30/7=4.5).

gamodis, rom Cveni bina, romelic dRes Rirs 100000 $, 30 weliwadSi eRireba 1.6 milionze meti.
100000 200000 400000 800000 1600000 2400000.
ra moxdeba, Tu Cveni prognozi ar gamarTlda da binis Rirebuleba
yovelwliurad gaizarda mxolod 6%-iT.
e.i. gaormagebas dasWird-
eba 12 weli. Cveni binis Rirebuleba moaswrebs xsenebul periodSi gaormagebas 2.5-jer (30/12=2.5), e.i.
100
000 200000 400000 600000.
gamodis, rom bina eRireba 600000$ da aseT pirobebSi binis yidva mimzidvli Cans.
`72-is wesis~ gamoyenebiT SesaZlebelia davadginoT ara marto gaormagebis periodi, aramed yovelwliuri procentuli cvlilebis maCvenebelic.
magaliTad, Tqven gindaT miwis nakveTis yidva da gamyidveli geubnebaT, rom nakveTi, romelsac gTavazobT, man SeiZina 10 wlis win 5000-ad da
dRes igi Rirs 10000. erTi SexedviT, radgan fasi gaormagda, Zalze kargia, magram Tu gavaanalizebT situacias, SeiZleba yvelaferi ise kargad
ar iyos, rogorc Tavidan mogveCvena. Tu miwis Rirebuleba gaormagda 10
weliwadSi, es niSnavs, rom miwis fasi yovelwliurad izrdeboda 7.2%-iT
(
; X = 7.2%). davuSvaT, imave periodSi saxelmwifo obligaciebze Se-
mosavali yovelwliurad sufTa saxiT dabegvris Semdeg Seadgenda 8%-s.

gamodis, rom miwis nakveTSi investireba arsebuli alternativebidan ar
aris saukeTeso varianti.
danarTi 161
davaleba
a) bebia Tamaris biznesisTvis saSualo dRiuri gayidvebis dasaangariSeblad romel wess (saSualo ariTmetikuli, moda) da ra SemTxvevaSi gamoiyenebdiT? pasuxi daasabuTeT.
b) bebia Tamaris SviliSvilma daTom qeisSi mocemuli kviris gayidvebis monacemebi aiRo sabaziso maCveneblad da dagegma Semdegi
oTxi kviris ganmavlobaSi Semosavlebis sam procentiani zrda.
gamoiangariSeT Semosavlebis zrdis indeqsi kvirebis mixedviT.
DD2.6. informaciis wardgena / vizualizacia

mniSvnelovania, rom mopovebuli da gaanalizebuli informacia aRsaqmelad martivad da naTlad iyos miwodebuli. AaRqmis process aadvilebs cxrilebi da grafikebi. vizualuri TvalsazrisiT sxvadasxva saxis
statistikuri informaciis gamosaxva ZiriTadad xdeba wriuli diagramis
(Pie Chart), xazovani diagramis (Line Graph), svetovani diagramis (Bar Chart),
piqtogramis (Pictograph) da statistikuri ruqis (Statistical Map) meSveobiT.
wriuli diagrama aris nawilebad dayofili wre. aRniSnuli nawilebi
asaxavs procentul wils. wriuli diagrama naTel suraTs iZleva Tanafardobis (mag. xarjebis struqturis, gayidvebis poziciebis) Sesaxeb, magram naklebad gamoiyeneba detaluri an zusti cifrobrivi (mag. xarjebis
da gayidvebis moculobis) monacemebis warmoasadgenad.
filmebis Janrebis popularobis amsaxveli
wriuli diagrama (Pie Chart)
xazovani diagrama warmoadgens sxvadasxva wertilebis anu monacemebis damakavSirebel texil xazs. xazovani diagrama asaxavs tendenciebs,
magaliTad, gayidvebis an xarjebis dinamikas Tveebis an wlebis mixedviT.
162
danarTi
gayidvebis dinamikis amsaxveli xazovani diagrama (Line Graph)

aTas
larebSi
Tveebi
svetovan diagramaSi informaciis Sesadareblad gamoiyeneba horizontaluri an vertikaluri svetebi. svetovani diagramebi SeiZleba gamoviyenoT gayidvebis an xarjebis Sesadareblad Tveebis an wlebis mixedviT.
svetovani diagrama (Bar Chart)
aTas
larebSi
kvartalebi
piqtograma aris svetovani diagramis variacia, romelSic svetebis

nacvlad, simboloebi da suraTebia gamoyenebeuli. piqtograma svetovani
diagramisgan gansxvavebiT informacias naklebi sizustiT gamoxatavs, magram gamoirCeva meti vizualuri efeqturobiT. sizustis da aRqmis simartivis gamo biznesSi ufro popularulia svetovani diagramebis gamoyeneba.
statistikuri ruka gamoiyeneba rogorc raodenobrivi, ise geografiuli mdebareoibis asasaxad. mag. kompaniis gayidvebis geografiis gamosaxatad. statistikuri rukis gamoyenebisas fokusireba wriuli diagramis
msgavsad keTdeba urTierTkavSirebze da ara monacemebis sizusteze.
danarTi 163
piqtograma (Pictograph)
statistikuri ruka (Statistical Map)
sayvareli feri
wiTeli
lurji
mwvane
iisferi
= 2 studenti
davaleba
a) bebia Tamaris biznesisTvis gayidvebis dinamikis gamosaxvisaTvis
vizualizaciis romel formas airCevdiT da ratom?
b) bebia Tamaris biznesisTvis xarjebis struqturis gamosaxvisaTvis
vizualizaciis romel formas airCevdiT da ratom?
g) bebia Tamaris biznesisTvis Semosavlebis, xarjebisa da mogebis
gamosaxatad (rogorc dinamikaSi, ise saboloo saxiT) vizualizaciis romel formas airCevdiT da ratom?
Revaz Vachnadze, Giorgi Turkia

THE BASICS OF BUSINESS
Free University Press
Tbilisi 2011
Tbilisis Tavisufali universiteti

0183, saqarTvelo, Tbilisi, e. bedias quCa. tel.: +995322200901, faqsi: +995322200902
www.freeuni.edu.ge
info@freeuni.edu.ge
Free University of Tbilisi

E. Bedia Street, Tbilisi 0183, Georgia. Tel.: +995322200901, Fax: +995322200902

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revaz vaCnaZe, giorgi Turqia

FREE UNIVERSITY PRESS

revaz vaCnaZe, giorgi Turqia

1.1. `4P~ anu marketinguli kompleqsi

2.1. aRricxva da misi ZiriTadi principebi

Tavi 3. Mfinansuri informaciis gamoyeneba

Tavi 5. Mbiznesis organizebis formebi

DD2. informaciis analizis zogierTi instrumenti

dasawyisidan mamakacTa umravlesobisTvis aucilebeli sagani gaxda; maik

iyvnen, romlebsac maTTan stumrobisas dagemovnebuli hqondaT qalbatoni Tamaris naxelavi.

sul xarji 337.3 lari

mogeba 262.7 lari

sakmaod did xans bebia Tamaris biznesi Semosavals stabilurad

1903 wels daiwyo seriuli warmoeba, im wels kompaniam SeZlo gaeyida

gavixsenoT, ra kiTxvebi dasva daTom bebiis

1.1 `4P~ anu marketinguli kompleqsi

nNawili I. momxmareblis dakmayofileba

Tavazebas, reklamas, fasdaklebebs, gadaxdis pirobebs da sxva amdagvar

nNawili I. momxmareblis dakmayofileba

tualetis sapnis mwarmoebel firmas SeuZlia ufro mimzidveli ga

nax. 1.1. marketinguli kompleqsis elementebi

nNawili I. momxmareblis dakmayofileba

(magaliTad, nedleuli, damxmare masalebi, makompleqtebeli nakeTobebi

bels misi gamoyenebis eqskluziur uflebas aniWebs. miuxedavaT imisa, rom

nNawili I. momxmareblis dakmayofileba

produqtis sasicocxlo cikli

nax. 1.3. produqtis sasicocxlo cikli

nNawili I. momxmareblis dakmayofileba

Zalisxmevis koncentracia yvelaze tevad bazrebze an mkveTrad Seamciro

saxurebas. yvelaze metad gavrcelebuli miznebia mogebis an gayidvebis

nNawili I. momxmareblis dakmayofileba

masze gaweul danaxarjs Soris fasnamati (Markup) ewodeba. gasayid fasSi

am SemTxvevaSi mwarmoebeli erTi cali yursasmenis gayidviT moigebs

bulad SeiZleba CaiTvalos, igi iSviaTad gamoiyeneba, radgan Sefasebisas

nNawili I. momxmareblis dakmayofileba

vebuli, man Tanxac meti unda gadaixados. aseTi midgoma gamarTlebulia

mizniT, an iyenebs maT sakuTari produqciis dasamzadeblad. sacalod

nNawili I. momxmareblis dakmayofileba

imiT, rom potenciuri momxmareblebis axlos qmnian produqciis

promouSenis oTxi elementi

nNawili I. momxmareblis dakmayofileba

strumentebis farTo nakrebisa da masobrivi sainformacio saSualebebis

sareklamo sainformacio saSualebebi

sagazeTo reklamis ZiriTadi naklovanebebia:

nNawili I. momxmareblis dakmayofileba

produqtis SeZenis survili. kuponebis, fasdaTmobebis, ufaso nimuSebis

1.6. sadiskusio qeisi da davaleba

nNawili I. momxmareblis dakmayofileba

hipermarket `gudvilis~ gaxsnamde eqspertebs eWvi eparebodaT am

kiTxvebi qeisis garSemo

b) am TavSi ganxiluli masalis gamoyenebiT werilobiT CamoayalibeT

bevr pirovnebas, romelic iwyebs komerciul

2.1. aRricxva da misi ZiriTadi principebi

nax. 2.1. aRricxvis procesis struqtura

biznesis monacemebis damuSavebis Semdeg gvaqvs informacia firmis

nNawili II. aRricxva da finansebi

ramdenad saimedoa firmis finansuri mdgomareoba. bankebsa da biznesis

es aris aqtivebis toloba valdebulebebisa da sakuTari kapitalis jamTan:

Tavi 2. finansuri informacia 41

aqtivebi = valdebulebebi + sakuTari kapitali

nNawili II. aRricxva da finansebi

amasTanave SeiZineT danadgarebi 10000 larad. rac gamoiwvevs fulis

fuli Senoba danadgarebi

Cven vTvliT, rom biznesis funqcionirebisaTvis saWiroa avtomobilis