{"id":4316,"date":"2022-04-12T11:47:20","date_gmt":"2022-04-12T07:47:20","guid":{"rendered":"https:\/\/finance-group.az\/?p=4316"},"modified":"2022-04-12T11:56:58","modified_gmt":"2022-04-12T07:56:58","slug":"biznesin-effektiv-idar-edilm-si","status":"publish","type":"post","link":"https:\/\/finance-group.az\/en\/biznesin-effektiv-idar-edilm-si\/","title":{"rendered":"(Az\u0259rbaycanca) Biznesin effektiv idar\u0259 edilm\u0259si"},"content":{"rendered":"

Sorry, this entry is only available in Az\u0259rbaycanca<\/a> and \u0420\u0443\u0441\u0441\u043a\u0438\u0439<\/a>. For the sake of viewer convenience, the content is shown below in this site default language. You may click one of the links to switch the site language to another available language.<\/p>

<\/p>\n

\"\"<\/h2>\n

Maliyy\u0259 hesabatlar\u0131n\u0131n q\u0259rar\u0131n q\u0259bul edilm\u0259sin\u0259 t\u0259siri\u00a0<\/span><\/h1>\n

Biznesd\u0259 \u0259n vacib aspektl\u0259rd\u0259n biri d\u0259 sahibkar\u0131n do\u011fru q\u0259rar q\u0259bul etm\u0259si \u00fc\u00e7\u00fcn maliyy\u0259 f\u0259aliyy\u0259tini n\u0259zar\u0259td\u0259 saxlamaqd\u0131r.\u00a0<\/span><\/h2>\n

M\u00fchasibat u\u00e7otunun \u0259n \u0259h\u0259miyy\u0259tli hiss\u0259si maliyy\u0259 f\u0259aliyy\u0259tinin t\u0259hlilidir. Z\u0259r\u0259r olduqda, s\u0259hvl\u0259ri t\u0259hlil etm\u0259k v\u0259 v\u0259ziyy\u0259ti d\u00fcz\u0259ltm\u0259k \u00fc\u00e7\u00fcn m\u00fchasibat u\u00e7otundak\u0131 maliyy\u0259 hesabatlar\u0131ndan yararlanmaq laz\u0131md\u0131r.\u00a0M\u00fchasibat u\u00e7otunun apar\u0131lmas\u0131 haqq\u0131nda<\/a> daha \u00f6nc\u0259 yazm\u0131\u015fd\u0131q.<\/span><\/p>\n

Bu \u00fc\u00e7 m\u00fch\u00fcm hesabat k\u00f6m\u0259k ed\u0259 bil\u0259r.\u00a0<\/span><\/strong><\/h3>\n
    \n
  • <\/span>Pul ax\u0131nlar\u0131n\u0131n idar\u0259edilm\u0259si haqq\u0131nda hesabat\u00a0<\/span><\/li>\n
  • <\/span>M\u0259nf\u0259\u0259t v\u0259 z\u0259r\u0259r haqq\u0131nda hesabat\u00a0<\/span><\/li>\n
  • <\/span>Balans<\/li>\n<\/ul>\n

    H\u0259r bir hesabat\u0131 ayr\u0131-ayr\u0131l\u0131qda n\u0259z\u0259rd\u0259n ke\u00e7ir\u0259k.\u00a0<\/span><\/h4>\n

    Pul ax\u0131nlar\u0131n\u0131n idar<\/b>\u0259<\/b><\/span>edilm<\/b>\u0259<\/b><\/span>si<\/b> haqq\u0131nda hesabat bank hesablar\u0131nda daxil olan v\u0259 \u00f6d\u0259nilmi\u015f pullar\u0131n say\u0131n\u0131 g\u00f6st\u0259rir. V\u0259saitin \u00e7at\u0131\u015fmamazl\u0131\u011f\u0131n\u0131 m\u00fc\u0259yy\u0259n etm\u0259y\u0259 k\u00f6m\u0259k edir: \u00f6d\u0259ni\u015f (m\u0259s\u0259l\u0259n, icar\u0259, mallar\u0131n \u00f6d\u0259nilm\u0259si v\u0259 ya i\u015f\u00e7il\u0259rin \u0259m\u0259k haqq\u0131) \u00fc\u00e7\u00fcn kifay\u0259t q\u0259d\u0259r pul olmad\u0131\u011f\u0131n\u0131n kritik n\u00f6qt\u0259sini t\u0259yin edir.<\/p>\n

    Bu hesabat ay\u0131n \u0259vv\u0259lind\u0259 m\u00fc\u0259ssis\u0259nin hesablar\u0131nda olan m\u0259bl\u0259\u011fi g\u00f6st\u0259rir. Ay\u0131n sonuna ay \u0259rzind\u0259 n\u0259 q\u0259d\u0259r daxilolmalar v\u0259 x\u0259rcl\u0259ri \u0259ks etdirir. Qal\u0131q is\u0259 n\u00f6vb\u0259ti aya ke\u00e7\u0259n saldodur.\u00a0 Hesabatda b\u00fct\u00fcn hesablar \u0259ks olunmal\u0131d\u0131r:\u00a0<\/span><\/p>\n

      \n
    • <\/span>bankda hesablar<\/li>\n
    • <\/span>elektron c\u00fczdanlar<\/li>\n
    • <\/span>kassada na\u011fd pul\u00a0<\/span><\/li>\n<\/ul>\n

      Bu hesabtda m\u00fc\u0259ssis\u0259nin f\u0259aliyy\u0259ti \u00fczr\u0259 x\u0259rcl\u0259r d\u0259 h\u0259m\u00e7inin n\u0259z\u0259r\u0259 al\u0131n\u0131r:\u00a0<\/span><\/p>\n

        \n
      • <\/span>\u018fm\u0259liyyat x\u0259rcl\u0259ri: mallar\u0131n al\u0131\u015f\u0131 v\u0259 sat\u0131\u015f\u0131, \u0259m\u0259kda\u015flar\u0131n \u0259m\u0259k haqq\u0131, ofisin icar\u0259 haqq\u0131, avtomobil lizinqi;<\/li>\n
      • <\/span>\u0130nvestisiya x\u0259cl\u0259ri: avadanl\u0131qlar\u0131n al\u0131\u015f\u0131 v\u0259 sat\u0131\u015f\u0131 yaxud \u00e7atd\u0131r\u0131lma \u00fc\u00e7\u00fcn avtomobill\u0259rinin \u0259ld\u0259 olunmas\u0131, onlayn ma\u011fazan\u0131n yarad\u0131lmas\u0131;<\/li>\n
      • <\/span>Maliyy\u0259: kreditl\u0259r v\u0259 dividendl\u0259rin \u00f6d\u0259nilm\u0259si.<\/li>\n<\/ul>\n

        M<\/b>\u0259<\/b><\/span>nf<\/b>\u0259\u0259<\/b><\/span>t v<\/b>\u0259<\/b><\/span> z<\/b>\u0259<\/b><\/span>r<\/b>\u0259<\/b><\/span>r hesabat\u0131<\/b> – hesabat d\u00f6vr\u00fcnd\u0259 \u015firk\u0259tin f\u0259aliyy\u0259tinin n\u0259tic\u0259sini g\u00f6st\u0259rir. S\u0259n\u0259dl\u0259r\u0259 \u0259saslanaraq, biznesin g\u0259lir v\u0259 x\u0259rcl\u0259ri bar\u0259d\u0259 m\u0259lumatlar\u0131 \u0259ks edir.\u00a0M\u0259nf\u0259\u0259t v\u0259 z\u0259r\u0259r hesabat\u0131n\u0131n t\u0259hlili xalis m\u0259nf\u0259\u0259ti qiym\u0259tl\u0259ndirm\u0259y\u0259 k\u00f6m\u0259k edir. M\u0259nf\u0259\u0259t = G\u0259lir – X\u0259rcl\u0259r.\u00a0<\/span><\/p>\n

        Balans <\/b>– kapital\u0131n xalis d\u0259y\u0259rini qiym\u0259tl\u0259ndirm\u0259y\u0259 k\u00f6m\u0259k ed\u0259n hesabatd\u0131r, ona g\u00f6r\u0259 biznesin m\u0259nf\u0259\u0259tli olub-olmad\u0131\u011f\u0131n\u0131, m\u0259nf\u0259\u0259tin n\u0259d\u0259n \u0259m\u0259l\u0259 g\u0259ldiyini ba\u015fa d\u00fc\u015fm\u0259k olar. Balans hesabat\u0131 \u015firk\u0259tin aktivl\u0259rind\u0259n v\u0259 passivl\u0259rind\u0259n ibar\u0259tdir.\u00a0<\/span><\/p>\n

        Aktivl\u0259r – \u015firk\u0259t\u0259 aid olan v\u0259 onun i\u015fini t\u0259min ed\u0259n b\u00fct\u00fcn \u0259mlaklard\u0131r: texnika, mebel, xidm\u0259ti avtomobill\u0259r, istehsal \u00fc\u00e7\u00fcn avadanl\u0131q v\u0259 h\u0259tta debitor borclar\u0131d\u0131r.\u00a0<\/span><\/p>\n

        Qeyri maddi aktivl\u0259r – brendin d\u0259y\u0259ri, ticar\u0259t ni\u015fan\u0131, patentl\u0259rdir.\u00a0<\/span><\/p>\n

        B\u00fct\u00fcn aktivl\u0259rin d\u0259y\u0259ri – m\u0259nf\u0259\u0259t yaratmaq qabiliyy\u0259ti olan g\u00f6st\u0259ricil\u0259rdir. Passivl\u0259r is\u0259 m\u00fclkiyy\u0259t\u00e7inin \u015f\u0259xsi v\u0259saiti, y\u0131\u011f\u0131lm\u0131\u015f m\u0259nf\u0259\u0259t v\u0259 ya kredit hesab\u0131na al\u0131nm\u0131\u015f aktivl\u0259r\u0259 y\u00f6n\u0259lmi\u015f v\u0259saitl\u0259rdir.<\/p>","protected":false},"excerpt":{"rendered":"

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