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Transcript of seminari potenciuri msesxeblebisaTvis - abg.org.ge · ratom ar aris sakmarisi mxolod uzrunvelyofa...
seminari
potenciuri
msesxeblebisaTvis
sabanko swavlebis centri
dakreditebis sistemis
gacnoba
treiningis mizani
potenciuri msesxeblebis bankebTan
daaxloeba – maTTvis dakreditebis
moTxovnebis gacnoba;
msesxeblebis momzadebis donis amaRleba
bankebTan da sxva sakredito
dawesebulebebTan urTierTobisas;
mcire biznesis ganviTarebis xelSewyoba.
dakreditebis procesis
urTierTsasargeblo cirkulacia
banki – efeqturad abandebs
resursebs
biznesi – rac ufro metad
finansdeba, miT ufro viTardeba
saxelmwifo ekonomika – miT ufro
ganviTarebulia, rac metadaa
ganviTarebuli biznesi, rac ufro
didia sabiujeto Semosavlebi
dakreditebis sistemaSi
CarTuli struqturebi
erovnuli banki
komerciuli bankebi
arasabanko sakredito dawesebulebebi
sakredito biuro
kreditis ZiriTadi principebi
dabrunebadoba;
miznobrioba;
vadianoba;
uzrunvelyofa;
anazRaurebadoba (sargeblianoba).
kreditis tipebi dabrunebis
principis mixedviT(kreditis dabrunebis grafikebi)
anuiteti;
sakredito xazebi;
revolvirebadi/ganaxlebadi kreditebi;
saSeRavaTo periodebi kreditis
dabrunebisas.
anuiteti
kreditis tipebi miznobriobis
mixedviT
komerciuli sesxebisabrunavi saSualebebi
ZiriTadi saSualebebi
uZravi qoneba
samomxmareblo sesxebiipoTekuri sesxebi
samogzauro sesxebi
studenturi sesxebi
overdraftebi
sakredito baraTebi
dokumenturi operaciebigarantiebi
akreditivebi
dokumenturi inkaso
kreditis tipebi vadianobis
mixedviT
kreditis vada damokidebulia sesxis
miznobriobaze
moklevadiani
saSualovadiani
grZelvadiani
kreditis uzrunvelyofis tipebi
uZravi qoneba;
SesaZeni saqoneli;
avtomobili;
Tavdeboba (organizaciebis, kerZo pirebis);
Zvirfasi Tvlebi da liTonebi;
ZiriTadi saSualebebi, manqana-danadgarebi;
samomavlo qoneba;
anabari bankSi;
uzrunvelyofis gareSe – sablanko sesxebi.
SekiTxvebi, romlebsac xSirad svamen
kreditis miRebiT dainteresebuli pirebi
ratom ar aris sakmarisi mxolod uzrunvelyofa sesxis
misaRebad?
razea damokidebuli konkretuli pirisadmi gasacemi sesxis
maqsimaluri moculoba?
ratom grZeldeba zogjer sesxis miRebis procesi dReebis
ganmavlobaSi?
ratom iTxoven bankebi msesxeblebisgan “amden” informacias
sesxis gacemisas?
angariSvaldebulni Tu ara komerciuli bankebi sagadasaxado
organoebis mimarT msesxeblebis finansuri informaciis
Sesaxeb?
Tqveni SekiTxvebi?
sesxis aRebasTan
dakavSirebuli procedurebi
procedurebi
gasaubreba
ganacxadis Sevseba
proeqtis momzadeba
iuridiuli dokumentebis gaformeba
Tanxis gacema
monitoringi
procedurebi
vin aris klienti;
ra saqmianobas eweva;
saidan aqvs Semosavali;
risTvis sWirdeba sesxi;
ra SeiZleba warmodgenil iqnes uzrunvelyofis saxiT;
sesxis gasacemad saWiro etapebis, pirobebis, xarjebis
gacnoba;
sesxis gansaxilvelad saWiro dokumentebis
CamonaTvalis gadacema.
1. gasaubrebis etapi
gasaubreba xorcieldeba pirTan, visac kompaniaSi
gadawyvetilebebis miRebis uflebamosileba gaaCnia
2. sakredito ganacxadi –
ZiriTadi informacia
klientze
procedurebi
procedurebi
klientis biznesis adgilze gacnoba
finansuri informaciis momzadeba/miwodeba
menejmentis Sefaseba
finansuri analizi da kreditis
struqturireba
uzrunvelyofis Sefaseba
3. proeqtis momzadeba
bazari finansebi
menejmenti
miRebulia dadebiTi
gadawyvetileba proeqtis
dakreditebis Sesaxeb!
procedurebi
sabuTebis Segroveba da sakredito
dawesebulebaSi wardgena
xelSekrulebis gaformeba
4. dokumentirebis procesi
sesxis miznobriobis kontroli
biznesis ganviTarebis kontroli
uzrunvelyofis kontroli
5. monitoringi
procedurebi
ra udevs safuZvlad
dakreditebis procesis
amgvarad warmarTvas da
aseT detalizacias
Tqveni SekiTxvebi?
ratom SeiZleba geTqvaT
uari dafinansebaze?
uzrunvelyofauzrunvelyofa
uzrunvelyofis daniSnuleba
sesxis meoradi dafarvis wyaro
(pirveladi dafarvis wyaro – Semosavali)
msesxeblis pasuxismgeblobs gazrda
uzrunvelyofis tipebi
biznes qoneba
debitoruli angariSebi
sasaqonlo maragebi
ZiriTadi saSualebebi
miwa
sawarmoo danSnulebis Senoba-nagebobebi
savaWro farTi
saofise farTi
uzrunvelyofis tipebi (gagrZeleba)
piradi qoneba
bina, kerZo saxli
satranporto saSualebebi
piradi nivTebi
garantiebi
sabanko garantia
kompaniis finansuri garantia
personaluri garantia
fasiani qaRaldebi da wilobrivi monawileoba sxvadasxva
kompaniebSi
dasakmayofilebeli moTxovnebi
Sefasebadoba (bazris arseboba)
sabazro Rirebuleba / sesxis TanxasTan > 1.5
an c=(kreditis fasi+procentebis jami) X 1. 3 (diskonti,
qonebis swrafi realizaciis gaTvaliswinebiT) X 1.2
likviduroba
kontrolis saSualeba
iuridiuli gamarTuloba
uzrunvelyofis Sefaseba
sakuTrebis damadasturebeli doკumentis gacnoba
mesakuTre
uzrunvelyofis maxasiaTeblebi
Semfasebeli
saკredito menejeri
damatebiT:
uZravi qonebis SemTxvevaSi – uZravi qonebis eqsperti
kompaniis kuTvnili aqtivebis SemTxvevaSi rekomendaciebi
msesxeblis dargSi arsebuli kompaniis menejerebisgan
uzrunvelyofis xelSerulebebis
gaformeba
xelSekrulebis tipi
uZravi qoneba – ipoTekis xelSeruleba
moZrav qonebaze – gravnobis xelSeruleba
xelSekrulebis ZiriTadi maxasiaTeblebi
sagnis aRweriloba
moTxovnis moculoba – ra Tanxas uzrunvelyofs qoneba
sabazro Rirebuleba – qonebis Rirebuleba, razec
Tanxmdebian mxareebi
uzrunvelyofis xelSerulebebis
gaformeba (gagrZeleba)
damatebiT saWiro dokumentacia
amonaweri sajaro reestridan an (mxolodmoZravi qonebis SemTxvevaSi cnoba, rom
qoneba regstrირebuli ar aris
yadaRis cnoba
Tanxmoba uzrunvelyofis gaformebis Sesaxeb
komaniis aqtvebis SemTxvevaSi partniorTakrebis oqmi / sameTvalyureo sabWosgadawyvetileba, rogorc moiTxovs komaniiswesdeba
piradi qonebis SemTxvevaSi meuRlisTanxmoba
uzrunvelyofis xelSerulebebis
gaformeba (gagrZeleba)
xelmowera mxareebis mier
notarიulad damowmeba
sajaro reestrSi registracia
sajaro reestris amonaweris aReba bankismoTxovnis CanaweriT
uzrunvelyofis montorngi
qonebis mdgomareobis Semowmeba
Sefasebis ganaxleba
monitoringis sixSire
sakredito politikiT gansazRvruli
periodulobiT
komitetis moTxovniT
ZiriTadi riskebi
mesame piris qonebis dagiraveba
moZravi qonebis SemTxvevaSi kreditoris
nebarTis gareSe gasxviseba
Rirebulebis Semcireba (grZelvadiani
sesxebis SemTxvevaSi gansakuTrebiT)
individualuri finansirebamikro kreditebimcire da saSualo biznesikorporatiuli klientebi
bankis swori SerCeva
uaris miRebis etapebi
pirveladi gasaubreba
sesxis damuSavebis procesi
komiteti
pirobiTi uari, anu dafinansebis SesaZlebloba konkretuli
pirobebis dakmayofilebis SemTxvevaSi
forma
argumentirebuli uari
werilobiTi forma
Ura etapze SeiZleba iTqvas uari
dakreditebaze
banki - kreditori da ara investori
Secdoma klientis xedvaSi
sesxis yuradsaRebi
miznobriobebi
saxsrebis deficitis (gap) dafarva, sanam
debitorebi dafaraven davalianebas;
maragebis mdgomareoba;
kreditorebis mimarT davalianebis
gastumreba;
partnioris wilis Sesyidva.
pirveladi dafarvis wyaro
kompaniis Semosavlebi
meoradi dafarvis wyaro
uzrunvelyofa
arasakmarisoba, xarvezebi
sesxis dafaravis wyaroebSi
narkotikuli nivTierebebi
saTamaSo biznesi
iaraRi
aralegaluri biznesi
spekulaciuri operaciebi
damwyebi biznesi
SezRudvebi
kompaniis muSaobis xandazmuloba
menejmentis gamocdileba
ganviTarebis tendenciebi
konkurentunarianoba
momwodeblebsa da momxmareblebze
damokidebulebis xarisxi
moTxovnebi kompaniebis
mimarT
kapitalis moTxovna
aralikviduri aqtivebi
fuladi nakadebis stabiluroba
arsebul Semosavlebze gaTvla
valdebulebebis momsaxurebis xarisxi
finansuri stabiluroba
saoperacio momsaxureba
sakredito istoria
sakredito biuro
bankTan urTierTobis gamocdileba
biznesis tipi:
warmoeba
vaWroba
momsaxureba
gansxvavebuli moTxovnebi
sesxis miznobriobis kontroli
biznesis ganviTarebis kontroli
uzrunvelyofis kontroli
monitoringis warmoebis saSualeba
informaciis moZiebis problema
arasrulyofili aRricxvianoba
aRricxvianobis gadamowmebis SeuZlebloba
Seferxebebi
Tqveni SekiTxvebi?
biznes gegma
ra aris biznes gegma
risTvis vadgenT biznes gegmas
rogor SevadginoT biznes gegma
ra aris biznes gegma
biznes gegma aris dokumenti, romelic
gadmoscems biznesis finansur, sabazro
da saoperacio miznebs da maTi miRwevis
detalur gegmas, romelic gamoiyeneba
rogorc menejeruli miznebisaTvis, aseve
investorebis mosazidad an
kreditorebTan urTierTobisas
risTvis vadgenT biznes gegmas(SesaZlo miznebi)
biznesis gegmiuri da ara qaosuri marTva
biznesis obieqturi /kritikuli da
emociebisagan Tavisufali xedva
ideebis efeqturi gacvla da dafinansebis
SesaZleblobis gazrda
rogor SevadginoT biznes gegma(ZiriTadi Semadgeneli muxlebi)
biznesis aRwera
produqti – momsaxureba
bazris gansazRvra
momxmareblebi
momwodeblebi
konkurentebi
menejmenti – TanamSromlebi
finansuri monacemebi
biznes gegmis ZiriTadi muxlebi
optimaluri moculoba - maqsimum 2
gverdi;
unda moicavdes biznes-gegmis yvela
ZiriTad aspeqts;
unda igrZnobodes: enTuziazmi,
profesionalizmi, sisrule da
lakunuroba
mokle Sesavali
biznes gegmis ZiriTadi muxlebi
kompaniis misia;
sakuTrebis forma;
kompaniis arsebobis istoria;
kompaniis Zlieri mxareebi da konkurentuli
upiratesobebi;
mimdinare da dagegmili mniSvnelovani miRwevebi
grZelvadiani gegmebi
kompaniis zogadi aRweriloba
biznes gegmis ZiriTadi muxlebi
detaluri aRweriloba;
maTi mniSvnelovani upiratesobebi
konkurentebis SemoTavazebebis mimarT;
fasebi
miwodebis arxebi
produqtebi da momsaxureba
biznes gegmis ZiriTadi muxlebi
marketinguli kvlevebis Sedegebi;
faqtebi kompaniis moRvaweobis dargis Sesaxeb;
bazris moculoba;
kompaniis wili bazris mTlian moculobaSi;
rogoria mimdinare momentisaTvis kompaniis miznobrivi
bazris moTxovna da am moTxovnis tendenciebi;
kompaniis zrdis tempebi;
SesaZlo barierebi kompaniis warmatebisaTvis da maTi
daZlevis gegmebi.
bazris gansazRvra
biznes gegmis ZiriTadi muxlebi
vin arian kompaniis ZiriTadi momxmareblebi
(geografiuli da demografiuli niSnebis
mixedviT):
momxmareblebi
fizikuri pirebisaTvis
• asaki;
• sqesi;
• adgilmdebareoba;
• saSualo Semosavlebi;
• ganaTleba;
• socialuri klasi.
iuridiuli pirebisaTvis
• dargi;
• adgilmdebareoba;
• zomebi;
• teqnologiuri
procesebi;
• sxva.
biznes gegmis ZiriTadi muxlebi
angariSsworebis da miwodebis pirobebi;
urTierTobis xangrZlivoba;
ratom yiduloben momxmareblebi
kompaniis produqts/momsaxurebas
momxmareblebi
biznes gegmis ZiriTadi muxlebi
vin arian kompaniis ZiriTadi
momwodeblebi? TiToeulis wili mTlian
SesyidvebSi;
angariSsworebis da miwodebis pirobebi;
urTierTobebis xangrZlivoba;
xom ar eZebs kompania axal mimwodeblebs,
Tu kmayofilia mimdinare urTierTobebiT?
momwodeblebi
biznes gegmis ZiriTadi muxlebi
ZiriTadi konkurentebi;
Sedareba fasis, xarisxis, asortimentis,
mdebareobis da a.S. mixedviT;
konkurentuli poziciis Sefaseba da
samomavlo perspeqtivebi;
kompaniis strategia konkurentuli
upiratesobebis mosapoveblad
konkurentebi
biznes gegmis ZiriTadi muxlebi
damfuZneblebis struqtura, wilobrivi
monawileoba;
vin uzrunvelyofs kompaniis yoveldRiur,
operatiul marTvas?
misi gamocdileba, ganaTleba;
kompaniis organizaciuli struqtura da
TanamSromelTa raodenoba
kompaniis saqmianobaSi CarTuli gare pirebi -
konsultantebi, buRaltrebi, sadazRvevo
agentebi da a.S.
menejmenti, TanamSromlebi
biznes gegmis ZiriTadi muxlebi
istoriuli finansuri dokumentebi;
saprognozo finansuri gegma:
momavali periodis mogeba-zaralis uwyisi;
momavali periodis balansi;
momavali periodis fuladi nakadebis uwyisi;
nulovani mogebis wertili
finansuri monacemebi
Secdomebi biznes - gegmis Sedgenisas
mTavari yuradReba ZiriTadad gadaitaneba finansur mxareze anu momavlis Semosavlebsa da misaReb mogebaze da nakleb bazris analizze.
pirveli Secdoma imaSi mdgomareobs, rom bazris kvlevas sociologebi ufro asruleben vidre finansistebi anu bazris Seswavla sxvadasxvamiznobrivi jgufebis erToblivi koordinaciiT ar xdeba. amis mizezimaRali xarjebia.
meore Secdoma informaciis miRebaSi mdgomareobs, romelic xSirad ar Seesabameba realobas da nakleb asaxavs bazris realur segementacias. evropuli kompaniebi bazris kvlevisas eyrdnobian Tavis mudmiv momxmarebels (panels) da swored am jgufis adamianebSi awarmoeben bazris kvlevas sxvadasxva anketebis saSualebiT.
mesame Secdoma. gegmebis Sedgenisas nakleb iTvaliswineben danadgarebis gadatanis xarjebsac, rasac emateba sabaJo gadasaxadebi, montaJisa da gaSvebis xarjebi.
meoTxe Secdoma. naklebi yuradReba eqceva produqciis gasaRebis organizacias. igi dakavSirebulia realizaciaSi monawile menejerebis, savaWro agentebis, produqciis gadamzidvelebis, gadmomtvirTavebisanazRaurebasTan, rasac xsirad emateba produqciis sawyobebSi Sesanaxi Tanxebis ar gaTvaliswinebac.
finansuri dokumentebi
finansuri dokumentaciis
warmoebis mniSvneloba
erTaderTi saSualeba msesxeblis gadaxdisunarianobis
Sesafaseblad;
finansur dokumentebSi asaxuli unda iyos sando da
dadasturebadi informacia;
aRniSnul dokumntebze dayrdnobiT xdeba finansuri
analizis gakeTeba da dakreditebis sakiTxis gadawyveta
finansuri analizis
mizani da etapebi
kompaniis istoriuli finansuri uwyisebis Sedgena
finansuri angariSebis formebis gamoyenebiT;
saprognozo finansuri uwyisebis Sedgena – fuladi
nakadebis uwyisis formis gamoyenebiT;
kompaniis finansuri monacemebis Sedareba dargis
normatiul monacemebTan (sakredito dawesebulebaSi
dadgenili politikis Sesabamisad);
koeficienturi analizis Catareba;
kreditis Tanxisa da vadis dadgena (kreditis
struqturireba) msesxeblis biznesis fuladi nakadebis
moZraobis Sesabamisad.
kompaniis ZiriTadi finansuri
dokumentebi
sabalanso uwyisiasaxavs kompaniis xelT arsebul saSualebebs da maTi dafinansebis
wyaroebs drois konkretuli momentisaTvis.
mogeba-zaralis uwyisiCveulebriv moicavs drois garkveul periods ( Tve, kvartali, weli) da
asaxavs kompaniis saqmianobis finansur Sedegebs.
fuladi saxsrebis mimoqcevis uwyisiCveulebriv moicavs drois garkveul periods ( Tve, kvartali, weli) da
asaxavs kompaniaSi fuladi saxsrebis moZraobas.
balansi
aqtivebivaldebulebebi
& kapitali
ras gvauwyebs balansi
rogor iyenebs kompania Tavis fondebs
saidan moipovebs igi maT
ramdenad efeqturad marTavs Tavis
finansebs
sabalanso uwyisi
aqtivebi = valdebulebebi + sakuTari kapitali
aqtivi
mimdinare aqtivebi
• fuli
• debitoruli davalianeba
• sawarmoo maragebi
aramaterialuri aqtivebi
• licenzia
• patenti
grZelvadiani aqtivebi
• miwa
• manqana-danadgarebi
• Senoba-nagebobebi
pasivi
moklevadiani valdebulebebi
• kreditoruli davalianeba
• moklevadiani sesxebi
• sxva mimdinare valdebulebebi
grZelvadiani valdebulebebi
• grZelvadiani sesxebi
• sxva grZelvadiani valdebuleba
mflobelTa kapitali
• sawesdebo kapitali
• gaunawilebeli mogeba / zarali
sabalanso uwyisi2005 2006 2005 2006
mimdinare aqtivebi moklevadiani valdebulebebi
•fuli 10,000 12,320 •kreditoruli davalianeba 30,000 32,000
•debitoruli davalianeba 18,000 25,000 •moklevadiani sesxebi 10,800 9,000
•sawarmoo maragebi 40,000 43,000 •sxva mimdinare valdebulebebi 5,000 7,000
sul mimdinare aqtivebi 68,000 80,320 sul moklevadiani
valdebulebebi 45,800 48,000
grZelvadiani aqtivebi grZelvadiani valdebulebebi
•miwa 10,000 10,000 •grZelvadiani sesxebi 20,000 30,000
•Senoba-nagebobebi 34,000 34,000 •sxva grZelvadiani
valdebuleba - -
•manqana-danadgarebi 120,000 150,000 sul grZelvadiani
valdebulebebi 20,000 30,000
•sxva grZelvadiani aqtivebi - - mflobelTa kapitali
grZelvadiani aqtivebis
Rirebuleba 164,000 194,000 •sawesdebo kapitali 100,000 100,000
minus daricxuli cveTa da
amortizacia 24,000 36,000 •gaunawilebeli mogeba /
zarali 42,200 60,320
sul grZelvadiani aqtivebi 140,000 158,000 sul mflobelTa kapitali 142,200 160,320
mTliani aqtivebi 208,000 238,320 valdebulebebi da
kapitali 208,000 238,320
1. mimdinare likvidurobis koeficienti =
mimdinare aqtivebi/mimdinare valdebulebebi
2. swrafi likvidurobis koeficienti = fuli+debitorebi+moklevadiani investiciebi/mimdinare
valdebulebebTan
3. sufTa sabrunavi kapitali = mimdinare
aqtivebs-mimdinare valdebulebebi
leveraJi = mTliani valdebulebebi/mTlian
aqtivebi
koeficienturi analizi
likvidurobis maCveneblebi
likvidurobis maCveneblebi
wlebi
koeficientebi
2005 2006
mimdinare likvidurobis
koeficienti
1.48 1.67
swrafi likvidurobis
koeficienti
0.61 0.78
sufTa sabrunavi kapitali 22,20 32,32
leveraJi 0.32 0.33
koeficienturi analizi
koeficienturi analizi
debitoruli davalianebisbrunvadoba = saSualo debitoruli
davalianeba*periodi/gayidvebi am periodSi
*ar unda aRematebodes kreditis gadaxdis vadas
kreditoruli davalianebisbrunvadoba = kreditoruli
davalianeba*periodi/Sesyidvebi am periodSi
sabalanso uwyisis
ZiriTadi sakiTxebi
axerxebs Tu ara kompanias sakuTari davalianebebis
amoRebas?
xom ar irRveva debitoruli davalianebis gadaxdis vadebi?
ixdis Tu ara kompania Tavis valdebulebebs?
Seesabameba Tu ara kreditoruli davalianebebis brunva
gadaxdis pirobebs;
kreditoruli davalianeba<maragebi?
akontrolebs Tu ara kompania Tavis maragebs?
sakmarisia maragebi mocemuli operaciisaTvis?
iyo Tu ara kompania warmatebuli?
aris Tu ara gaunawilebeli mogeba dadebiTi?
Tqveni SekiTxvebi
mogeba-zaralis uwyisi
mogeba-zaralis uwyisi2005 2006 10000
realizacia 140,000 161,000 16.1 9.66
cvladi xarjebi 84,000 96,600
saerTo mogeba 56,000 64,400
fiqsirebuli xarjebi 20,000 20,000
amortizacia 12,000 12,000
mogeba gadasaxadebisa da procentis
gadaxdamde 24,000 32,400
saprocento xarji 8,000 6,000
mogeba gadasaxadebis gadaxdamde 16,000 26,400
mogebis gadasaxadi 3,200 5,280
wminda mogeba 12,800 21,120
dividendi 2,000 3,000
gaunawilebuli mogeba 10,800 18,120
procentis gadaxdis koeficienti =
Semosavlebi procentis da gadasaxadis gadaxdamde
(EBIT*)/saprocento xarjebi
sesxis momsaxurebis koeficienti =
Semosavlebi procentis da gadasaxadis gadaxdamde+amortizacia
(EBITDA**)/ saprocento xarjebi
* EBIT - Earnings Before Interest and Tax
** EBITDA - Eearnings Before Income Tax, Deprecation and Amortization
koeficienturi analizi
wlebi
koeficientebi
2005 2006
procentis gadaxdis
koeficienti
3.00 5.40
sesxis momsaxurebis
koeficienti
1.84 2.30
koeficienturi analizi
გაყიდვების რენტაბელობა ანუ მოგების მარჟა (ROS) =
წმინდა მოგება/შემოსავალი რეალიზაციიდან
აქტივების რენტაბელობა (ROA) =
წმინდა მოგება/საშუალო აქტივები
კაპიტალის რენტაბელობა (ROE) =
წმინდა მოგება/საშუალო კაპიტალი
koeficienturi analizi
rentabelobis maCveneblebi
wlebi
koeficientebi
2005 2006
გაყიდვების რენტაბელობა(მოგების მარჟა)
(ROS)
9% 13%
აქტივების რენტაბელობა(ROA)
6% 9%
კაპიტალის რენტაბელობა(ROE)
9% 13%
koeficienturi analizi
rentabelobis maCveneblebi
fuladi saxsrebis
mimoqcevis uwyisi
kargi msesxebeli kredits
faravs ara:
Senobeba/nagebobebiT;
satransporto saSualebebiT;
manqana-danadgarebiT;
maragebiT.
aramed fuliT!!!
fuladi saxsrebis
analizi exmareba
sakredito oficers,
darwmundes, rom biznesSi
moZravi fuli sakmarisia
sesxis gawrili grafikis
mixedviT dasafaravad
fuladi saxsrebis
struqtura
fuli periodis dasawyisSi
operaciebidan Semosuli da gadinebuli fuli
dafinansebidan Semosuli da gadinebuli fuli
fuli periodis dasasrulisaTvis
fuladi saxsrebis mimoqcevis uwyisisaoperacio saqmianoba
wminda mogeba 21,120
amortizacia (+) 12,000
debitoruli davalianebis zrda/Semcireba (-/+) (7,000)
maragebis zrda /Semcireba (-/+) (3,000)
kreditoruli davalianebis zrda/Semcireba (+/-) 2,000
sxva mimdinare valdebulebebis zrda/Semcireba (+/-) 2,000
sul saoperacio fulis moZraoba 27,120sainvesticio saqmianoba
grZelvadiani aqtivebis SeZena/realizacia (-/+) (30,000)safinanso saqmianoba
moklevadiani sesxebis zrda/Semcireba (+/-) (1,800)
grZelvadiani sesxebis zrda/Semcireba (+/-) 10,000
gacemuli dividendebi (-) (3,000)
miRebuli dividendebi (+) -
sul fulis moZraoba safinanso saqmianobidan 5,200sul fulis moZraoba periodSi 2,320fuli periodis dasawyisSi 10,000
fuli periodis bolos 12,320
nulovani mogebis
wertili
nulovani mogebis koeficientis yoveldRiur
praqtikaSi gamoiyenebiT SeiZleba
daxasiaTdes:
yovelTviuri / wliuri Tu sxva nebismieri saanalizoperiodis gayidvebis is minimaluri Tanxobrivi odenoba, romelic sakmarisi iqneba kompaniis cvladi da fiqsirebuli xarjebis dasafarad, im gaangariSebiT, rom kompanias maTi gastumrebis Semdeg darCeba nulovanimogeba;
yovelTviuri / wliuri Tu sxva nebismieri saanalizoperiodis gayidvebis is minimaluri raodenobrivimaCvenebeli, romlisgan miRebuli amonagebiც sakmarisiiqneba kompaniis cvladi da fiqsirebuli xarjebisdasafarad, im gaangariSebiT, rom kompanias maTigastumrebis Semdeg darCeba nulovani mogeba.
kompaniis mier gaweuli nebismieri danaxarji, romlebicdakavSirebulia erTeulovani produqciis warmoebasTan
SeiZleba iyos mikuTvnebuli xarjebis ორ kategorias, kerZod:
kompaniis cvladi xarjebis kategoria
warmoadgens yvela im xarjs, romlis gawevac kompania uxdeba yovelierTeuli an momdevno erTeuli produqciis sawarmoeblad. (nedleuli, muSaxelis xelfasi, satransporto danaxarjebi). aRniSnuli xarjiutoldeba nuls, rodesac kompania arafers ar awarmoebs.
kompaniis fiqsirebul xarjebis kategoria
warmoadgens yvela is xarjs, romlis gaweva kompanias uxdebamiuxedavad imisa kompania imuSavebs, Tu ara, 1 erTeul produqciasgamouSvebs, Tu 10-s. fiqsirebul xarjebs miekuTvneba menejmentisxelfasi, komunaluri xarjebi.
magaliTi:
kompania TveSi awarmoebs da yidis produqciis 100 erTeuls:
- erTeulovani produqciis sarealizacio Rirebulebaa $10 - kompaniis cvladi xarjebi udris sarealizacio Rirebulebis 60%-s
- kompaniis fiqsirebuli xarjia $ 250
aRniSnuli Tvis martivi mogeba-zaralis uwyisi Semdegnairad gamoiyureba:
mogeba-zaralis uwyisi
realizacia 1,000
cvladi xarjebi 600
jamuri mogeba: 400
fiqsirebuli xarjebi : 250
dasabegri mogeba: 150
nulovani mogebis wertilis gamosaTvlelad tardeba
Semdegi moqmedebebi:
iTvleba kontribucia = 400
(realizacia – cvladi xarji)
iTvleba kontribuciis marJa = 40%
(kontribucia / realizacia)
nulovani mogebis wertili: = 625
(fiqsirebuli xarji/kontribuciis
marJa)
mogeba-zaralis uwyisirealizacia 625
cvladi xarjebi (60%) 375
jamuri mogeba: 250
fiqsirebuli xarjebi :
250
dasabegri mogeba 0
Semajamebeli msjeloba:nulovani mogebis wertilis daangariSeba iZleva saSualebas gavigoT, rom
- kompanias saangariSo periodSi unda gaeyida minimum 63 erTeuliproduqcia, rom daefara yvela cvladi da fiqsirebuli xarji da gasuliyo nulovan mogebaze;
alternativa
- kompanias SeeZlo gaeyida Tavdapirveli 100 erTeuli produqcia, xolofasi nacvlad 10 dolarisa Seemcirebina 6.25 aSS dolaramde.
- zemoTaRniSnuli gvaZlevs imis mtkicebis saSualebas, rom yovelierTeulis fasi 100 erTeuli produqciis realizaciisas 6.25 dolarzeqvemoT kompaniisaTvis wamgebiania, an 10 dolaris SemTxvevaSi kompaniamminimum unda gayidos 63 erTeuli produqti.
- aRniSnuli moqmedebebidan gamomdinare kompaniis menejerebma undaSesZlon imis gansazRvra, minimum ramdeni produqti unda gayidoskompaniam (gasaRebis departamenti, marketingis departamenti), ra fasiunda daadon erTeulovan produqcias (finansuri departamenti) an ra TanafardobiT unda iyos dabalansebuli kompaniis fiqsirebuli da cvladi xarjebi.
SekiTxvebi ?
sesxis sakredito monitoringis tipebi:
msesxeblis finansuri mdgomareobis
monitoringi;
sesxis uzrunvelyofis saxiT arsebuli qonebis
monitoringi;
sasesxo Tanxis miznobrivi xarjvisa da
proeqtis mimdinareobis monitoringi
msesxeblis finansuri mdgomareobis
monitoringi
sakredito oficerma/eqspertma yovelTviuri monitoringis
bazaze unda:
Seiswavlon klientebis mimdinare finansuri mdgomareoba
finansur dokumentebze dayrdnobiT;
Seiswavlon klientebis sabanko angariSebze Tanxebis
moZraoba;
Seiswavlon organizaciebis biujetis winaSe arsebuli
valdebulebebi, gaanalizon maTi warmoSobis mizezebi da
dafarvis wyaroebi. moaxdinon saangariSgebo periodSi
Semosuli fuladi nakadebis da maTi mimarTulebebis
Semowmeba;
sesxis fiansuri monitoringis maxasiaTeblebi:
sixSire: TveSi erTxel
dro: sesxis grafikiT gansazRvrul dafarvisTariRamde 1 kviriT adre
adgili: msesxeblis ofisi, sawarmo
dokumentacia: yvela qviTari, gadaxdis moTxovna, angariS-faqtura, sxvadasxva saxis angariSgebebi.
forma: monitoringi unda iqnes gadatanilikonkretuli sakredito dawesebulebisxelmZRvaneli organoebis mier datkicebulmonitoringis eleqtronul formaSi.
waredgineba: ganyofilebis / filialis xelmZRvanels, sakredito riskebis analizisganyofilebas, sakredito beq-ofiss
gamafrTxilebeli niSnebi
msesxeblis damokidebuleba bankisadmi;
msesxeblis damokidebuleba gareSe pirebisadmi;
msesxeblis finansuri angariSgebebi;
kompaniis SigniT mimdinare cvlilebebi
msesxeblis damokidebuleba bankisadmi
msesxeblis mxridan finansuri informaciis neli da uxalisod warmodgena aris yvelazeadreuli da xSirad ganmeorebadi gamafrTxilebeli faqtori;
grafikiT gaTvaliswinebuli Tanxebis dagvianebiT gadaxda SeiZleba likvidobis problemismaniSnebeli iyos, rac Tavis mxriv SeiZleba miuTiTebdes msesxeblis mier sakuTari saqmeebisaraefeqturad marTvaze;
Txovna kreditis dafarvis vadis gaxangrZlivebis Taobaze warmoadgens siZneleebisTvalnaTliv maCvenebels;
sakredito Tanxis aramiznobrivi da aragonivruli xarjva SeiZleba iqces msesxeblispotenciuri problemebis arsebobis maCveneblad;
problemebi klientTan urTierTobaSi: siZneleebi msesxebelTan dakavSirebaSi, dasmulkiTxvebze msesxeblis mxridan bundovani pasuxebis gacema an saerTod Tavis arideba, uariinformaciis mowodebaze an cru informaciis miwodeba, bankis mxridan daTqmuli Sexvedrebzedagvianeba da a.S. arapunqtualoba an arasaTanado Tavis marTlebebi (mtkicebebi samuSaoTigadatvirTulobaze);
aqtivebis gasxviseba an gayidva, romlebic ar Seesabameba biznesis normaluri funqcionirebisinteress. aqtivebis gayidva detalurad unda iqnas ganxiluli msesxebelTan erTad, raTadadgindes qmedebis WeSmariti mizezi da SesaZlebeli Sedegebi. msgavsi gayidvebi SeiZlebaaRmoCenil iqnas msesxeblis mier bankSi didi odenobiT depozitis ganTavsebis Sedegad da a.S.
sesxis naSTis Semcireba da overdraftebis zrda miuTiTebs, rom msesxebeli ganicdislikvidobis problemas;
megobruli urTierTobebis zrda bankTan mimarTebaSi gansakuTrebiT TvalsaCinoa, Tukimsesxebeli banks sTavazobs axal axal finansur proeqtebs. msgavsi gamafrTxilebeli niSanigansakuTrebiT rTulad aris amosacnobi, rameTu banki yovelTvis miesalmeba axal biznesebs. am SemTxvevaSi bankma unda gansazRvros Tu ramdenad gulwrfelia msesxebeli;
msesxeblis Txovnebi bankis mxridan gadawyvetilebis swrafad miRebaze SeiZleba miuTiTebdes, rom msesxebelma dakarga kontroli biznesze, an cdilobs ukuagdos bankis mxridan misimuSaobis analizis mcdeloba;
ararealuri samomavlo gegmebi, miuTiTebs biznesis cud an arakompetentur marTvaze. es niSanisakredito oficerma biznes-gegmis detaluri Seswavlis Sedegad SeiZleba aRmoaCinos;
winadadebebi ucnauri garigebebis an saqmeebis Sesaxeb, romlebic ar eqvemdebareba saR azrs, SeiZleba mianiSnebdes imaze, rom msesxebeli imyofeba uimedo mdgomareobaSi. biznesis axalsferoebSi diversifikacia SeiZleba miuTiTebdes usiamovnebebze, Tuki msesxebels ar gaaCniamuSaobis gamocdileba am sferoSi es SeiZleba miuTiTebdes bolomde gamoukvelevelavantiuraze.
msesxeblis damokidebuleba gareSe pirebisadmi
wina periodTan SedarebiT klientebis mxridan SekveTebis Semcireba,
SeiZleba iyos momavali finansuri problemebis maniSnebeli. es SeiZleba
miuTiTebdes imas, rom msesxebels aRar ZaluZs momxmareblis sxvisgan
gansxvavebuli saqonliT momarageba, gaaCnia cudi xelmZRvaneloba an
aradamakmayofileblad emsaxureba klienturas.
kompaniis Sesaxeb statiis an zepiri formiT gadacemuli uaryofiTi
informacia;
momwodeblebTan dakavSirebuli problemebi: momwodeblebma Sewyvites
msesxeblisaTvis saSeRavaTo pirobebis miniWeba, rac miuTiTebs
msesxeblis mxridan valdebulebebis aradroul momsaxurebas;
insaideris mier aqciaTa gayidva SeiZleba miuTiTebdes, rom aqcionerebi
cdiloben problemuri biznesidan gasvlas.
msesxeblis finansuri angariSgebebimaragebis uzomod zrda miuTiTebs, rom kompania muSaobs an Tavis komerciul SesaZleblobebze dabla an Semcirda
realizaciis moculobebi. sakredito muSaki valdebulia Seamowmos maragebi: a) RirebulebaSi, b) fizikur
erTeulebSi, g) rogorc procentuli SeTanawyoba mTliani aqtivebidan, d) rogorc procentuli SeTanawyoba
realizaciidan;
debitoruli davalianebis brunvadobis Semcireba: debitoruli davalianebis Semosvla gansakuTrebiT
mniSnvelovania. Seswavlil unda iqnas: nelad gadaxdadi, gadauxdeli an uimedo debitoruli davalianebebi.
debitoruli davalianebis zrdis tendenciis Seswavlisas gamokvleuli unda iqnas klientebTan Cekebis gagzavnis
sistema da fuladi nakadebis sistema. maragebis msgavsad debitoruli davalianebac Seswavlil unda iqnas a)
RirebulebaSi, b) fizikur erTeulebSi, g) rogorc procentuli SeTanawyoba mTliani aqtivebidan, d) rogorc
procentuli SeTanawyoba realizaciidan;
kreditoruli davalianebis zrda: rodesac biznesi xdeba naklebad likviduri es iwvevs gadaxdebis gadavadebas.
SeSfoTebulma msesxebelma SeiZleba mimarTos garantiebis gamoyenebis praqtikas, raTa gadaavados gadaxdebis vada.
aRniSnuli aSkara problemis maniSnebelia;
aqtivebis realizacia: finansuri problemebis SemTxvevaSi msesxebelma SeiZleba miiRos aqtivebis ipoTekiT
datvirTvis gadawyvetileba, gadavides ijaris praqtikaze da gadadgas nabijebi aqtivebis realizaciis
mimarTulebiT, raTa gazardos likvidoba. nebismieri aseTi qmedeba bankis mxridan unda aRiqmebodes, rogorc
gamafrTxilebeli niSnebi;
sasesxo davalianebis zrda: Tuki mTliani valdebulebebi an sasesxo valdebulebis kapitalTan Sefardeba iwyebs
zrdas, maSin es potenciuri problemebis maniSnebelia;
likვidobis zrda: gansakuTrebiT problematuri xdeba Tu izrdeba sagadasaxado likvidoba. es SeiZleba aseve
miuTiTebdes imaze, rom kompanias finansuri zrdis pirobebSi gaaCnia Zalian msxvili sasesxo davalianebebi.
saoperacio mogebis Semcireba an saerTod gaqroba: mogebis armqone kompanias momavali ar aqvs. drois mcire
monakveTis ganmavlobaSi kompaniam SeiZleba aCvenos wminda mogebis arseboba rezervebis likvidaciis, fiqsirebuli
aqtivebis realizaciis, saSemosavlo gadasaxadis gadaxdisa da a.S safuZvelze;
wminda zarali an naRdi fulis uaryofiTi nakadebi: msgavs SemTxvevebSi kompanias ar SeuZlia didi xniT
gaagrZelos Tavisi saqmianoba;
axali investiciebis Sewyveta: Cveulebriv kompania unda agrZelebdes investiciebs moZvelebuli mowyobilobebis
modernizaciisaTvis an cvalebad samyarosTan adaptirebisaTvis. rTul periodebSi kompanias SeuZlia mogebis
SenarCuneba (an zaralis Semcireba) msgavsi investiciebis Semcirebis gziT. aRniSnuli warmoadgens moklevadian
strategias, romelsac grZelvadian WrilSi perspeqtiva ar aqvs;
sabuRaltro angariSgebebis safuZvlebis an finansuri angariSgebebis warmodgenis meTodebis Secvla ar iZleva
mimdinare monacemebis istoriul monacemebTan Sedarebis saSualebas. aRniSnuli xSirad warmoadgens nerviulobis
sagans;
auditoris/buRaltris xSiri cvla: SeiZleba miuTiTebdes imaze, rom wina auditorebi ar Tanxmdebodnen msesxeblis
ararealuri finansuri angariSgebebis dadasturebaSi.
kompaniis SigniT mimdinare cvlilebebi problemebi xelmZRvanel struqturaSi, rac SeiZleba Semdegnairad gamovlindes:
- menejmentis Semadgenlobis uecari an xSiri cvla;
- gansakuTrebiT dominirebadi xelmZRvaneli;
- menejmentis SemadgenlobaSi Tanamimdevruli marTvis nakleboba;
- gadawyvetilebis miRebisas moqmedebaTa bundovnoba;
- arazomiereba xelmZRvanelobaSi (Zalian bevri buRalteri, warmomadgenlebi an TanaSemweebi).
aSkara uTanxmoebebi kompaniis SigniT, gansakuTrebiT xelmZRvanelebs Soris, rac SeiZleba
mianiSnebdes kompaniaSi arsebul finansur siZneleebze. unda gairkves Tu ra warmoadgens davis
sagans da xom ar aiZuleben vinmes rom gadadges;
menejmentis romelime warmomadgenlis xangrZlivi an uecari Svebuleba avadmyofobis gamo;
kompaniis xelmZRvanelis mZime avadmyofoba an sikvdili;
saqmis warmoebis dadgenili praqtikidan gadaxrebi: fasebis Semcireba, spekulacia, uprecedento
saqmiani moqmedebebi. aseve menejeris mcdari, eqstravagantuli an arasasurveli piradi Cvevebi;
kompaniis swrafi zrda: mravali problemuri krediti warmoiqmneba iseT kompaniebSi, romlebic
Zalian swrafad izrdebian daJinebuli mewarmis liderobis qveS, romelic Tavis mxriv ver
axdens adeqvatur zrdas da ver iZens didi kompaniis samarTavad saWiro profesionalur unar-
Cvevebs;
SesaZleblobebis simravle: SeiZleba miuTiTebdes realizaciis Semcirebaze da gulisxmobs, rom
kompania arakonkurentunariania produqciis Rirebulebis gansazRvraSi. bankma unda gansazRvros
dargi aris problemuri, Tu es moqmedebs mxolod mocemul msesxebelTan mimarTebaSi;
SesaZleblobaTa simcire: Tu kompania muSaobs sakuTar SesaZleblobebze dabla, maSin es
SeiZleba iyos potenciur safinanso siZneleebis maCvenebeli;
cvlilebebi ekonomikaSi, politikaSi, teqnikaSi an konkurentul garemoSi, SeiZleba uaryofiTad
aisaxon kompaniaze Tu ar iqneba gadadgmulni aucilebeli da swrafi nabijebi maTi Sedegebis
gamosasworeblad.
xelmZRvanelobaze an filialebze gacemuli kreditebi;
xelmZRvanelebis anazRaurebis cvlileba.
perioduloba: or TveSi erTxel
mizani: Semowmdes xom ar aris giraos sagani dazianebuli
forma: monitoringi unda iqnes gadatanili konkretuli sakreditodawesebulebis xelmZRvaneli organoebis mier datkicebulmonitoringis eleqtronul formaSi
ras eqceva yuradReba?
aris Tu ara giravnobis sagani dazianebuli;
arsebobs Tu ara giravnobis sagnis Rirebulebis Semcirebis safrTxe;
xom ar moxda giravnobis sagnis moraluri cveTa;
xom ar arsebobs giravnobis sagnis ganadgurebis safrTxe misi daucvelobis gamo;
Seesabameba Tu ara uzrunvelyofaSi arsebuli sagnis realuri mdgomareoba(raodenobrivadac) giravnobis xelSekrulebaSi dafiqsirebuls;
Tu moxda sagiravno qonebis Semcireba, Semcirda Tu ara Sesabamisi TanxiTsasesxo davalianeba.
sesxis uzrunvelyofis saxiT arsebuli qonebis monitoringi
sasesxo Tanxis miznobrivi xarjvisa da proeqtis mimdinareobismonitoringi
perioduloba: damokidebulia sakredito dawesebulebis mier gasacem tranSebze
mizani: Semowmdes ramdenad Seesabameba realuri xarjva gancxadebuls
forma: monitoringi unda iqnes gadatanili konkretuli sakreditodawesebulebis xelmZRvaneli organoebis mier datkicebulmonitoringis eleqtronul formaSi
monitoringis Catarebisas sakredito oficeri valdebulia
sesxis (morigi tranSis) gacemidan 14 dRis ganmavlobaSi savaldebulo wesiT
moaxdinon sasesxo Tanxis miznobrivi xarjvis Semowmeba;
Seamowmon Seesabameba Tu ara sesxis misaRebad bankSi warmodgenil
dokumentaciaSi dafiqsirebuli miznobrioba realurs;
moiZion sasesxo Tanxis miznobrivad xarjvis damadasturebeli dokumentebi da
Sesabamisi aslebi miznobriobis formasTan erTad moaTavson sakredito
failebSi;
gaagrZelon kontroli sasesxo Tanxis miznobriv xarjvasa da proeqtis
mimdinareobaze, moiZion Sesabamisi dokumentebi proeqtis sruli ciklis
damTavrebamde;
Tu sesxis Tanxa aramiznobrivad iqna gamoyenebuli daafiqsiron arsebul
situacia da TavianT rekomendaciebTan erTad gadascen dakreditebis direqtors
romelic sami dRis vadaSi bankis xelmZRvanelobasTan SeTanxmebiT dasaxavs
RonisZiebebs problemebis gadasawyvetad
sakredito oficrebi valdebulni arian ganaxorcielon monitoringisyvela zemoT CamoTvlili saxe Sesabamisi formebi warmoadginondakreditebis direqtoratis administrireba-zedamxedvelobissamsaxurSi (filialebis sakredito oficrebma aqtebTan erTad undawarmoadginon sakredito ipoTekis da giravnobis xelSekrulebebi).
aqtebis warmodgenis Semdgom aRniSnuli samsaxuri Sesabamis sakreditooficerTan erTad axdens sesxis Sefasebas. sesxis Sefasebisasaucileblobis SemTxvevaSi adgilebze gasvliT moxdeba aqtebSidafiqsirebuli informaciis siswore.
warmodgenili formebis da Sefasebis mixedviT moxdeba sesxebismimdinareobis realuri mdgomareobis gansazRvra. am mdgomareobidangamomdinare moxdeba bankis sakredito porTfelis Sefaseba da detaluri analizi da misi Sedegebi moxsendeba bankisxelmZRvanelobas.
Semajamebeli msjeloba