{"id":4646,"date":"2023-04-18T12:00:41","date_gmt":"2023-04-18T08:00:41","guid":{"rendered":"https:\/\/finance-group.az\/?p=4646"},"modified":"2023-04-18T11:35:23","modified_gmt":"2023-04-18T07:35:23","slug":"muhasib-nec-secilir","status":"publish","type":"post","link":"https:\/\/finance-group.az\/en\/muhasib-nec-secilir\/","title":{"rendered":"(Az\u0259rbaycanca) M\u00fchasib nec\u0259 se\u00e7ilir"},"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

\"\"M\u00fchasib m\u00fc\u0259ssis\u0259nin vacib i\u015f\u00e7isidir, direktorun sa\u011f \u0259lidir, onunla birlikd\u0259 biznesin inki\u015faf\u0131 bar\u0259d\u0259 q\u0259rar q\u0259bul v\u0259 m\u00fc\u0259ssis\u0259nin maliyy\u0259sini idar\u0259 edir.<\/h1>\n

M\u00fchasibin h\u0259m iqtisadi, h\u0259m d\u0259 h\u00fcquqi bilikl\u0259r\u0259 \u0444shib olmas\u0131 laz\u0131md\u0131r. Vergil\u0259r, M\u00fchasibat u\u00e7otu v\u0259 \u0130nsan Resurslar\u0131 m\u0259s\u0259l\u0259l\u0259rind\u0259 qanunvericilikd\u0259ki d\u0259yi\u015fiklikl\u0259ri m\u00fct\u0259madi izl\u0259m\u0259lidir.<\/h2>\n

M\u00fchasib m\u00fc\u0259ssis\u0259d\u0259ki b\u00fct\u00fcn maliyy\u0259 v\u0259 kadr d\u0259yi\u015fiklikl\u0259rini n\u0259z\u0259r\u0259 al\u0131r. M\u00fc\u0259ssis\u0259 n\u0259 q\u0259d\u0259r b\u00f6y\u00fckd\u00fcrs\u0259, i\u015f o q\u0259d\u0259r m\u00fcr\u0259kk\u0259b v\u0259 b\u00f6y\u00fckd\u00fcr. B\u00f6y\u00fck m\u00fc\u0259ssis\u0259l\u0259rd\u0259 m\u00fchasibat v\u0259zif\u0259l\u0259ri b\u00f6l\u00fcn\u00fcr:\u00a0<\/span><\/p>\n

– \u0259m\u0259k haqq\u0131 m\u00fchasibi,\u00a0<\/span><\/p>\n

– \u0259sas v\u0259saitl\u0259r \u00fczr\u0259 m\u00fchasib,<\/p>\n

– m\u00fchasib-\u0130qtisad\u00e7\u0131,\u00a0<\/span><\/p>\n

– ba\u015f m\u00fchasib,\u00a0<\/span><\/p>\n

– m\u00fchasib k\u00f6m\u0259k\u00e7isi v\u0259 s.<\/p>\n

M\u00fchasibin v\u0259zif\u0259l\u0259rin\u0259 a\u015fa\u011f\u0131dak\u0131lar daxildir:<\/p>\n

– m\u00fchasibat v\u0259 vergi u\u00e7otunun apar\u0131lmas\u0131;<\/p>\n

– i\u015f \u0259m\u0259liyyatlar\u0131n\u0131n qeydiyyat\u0131;<\/p>\n

– na\u011fd \u0259m\u0259liyyatlar\u0131n apar\u0131lmas\u0131, onlara n\u0259zar\u0259t;<\/p>\n

– i\u015f\u00e7il\u0259rin \u0259m\u0259k haqq\u0131n\u0131n, m\u00fcavin\u0259tl\u0259rin hesablanmas\u0131, m\u0259zuniyy\u0259t, s\u0259yah\u0259t, x\u0259st\u0259lik m\u0259zuniyy\u0259ti \u00f6d\u0259ni\u015fl\u0259rinin t\u0259yin olunmas\u0131;<\/p>\n

– i\u015f\u00e7il\u0259rin s\u0131\u011forta haqlar\u0131n\u0131n hesablanmas\u0131 v\u0259 \u00f6d\u0259nilm\u0259si;<\/p>\n

kadr u\u00e7otu;<\/p>\n

– t\u0259\u015fkilat v\u0259 i\u015f\u00e7il\u0259r haqq\u0131nda hesabatlar\u0131n haz\u0131rlanmas\u0131 v\u0259 t\u0259qdim edilm\u0259si;<\/p>\n

– r\u0259hb\u0259rl\u0259 raz\u0131la\u015fd\u0131r\u0131laraq – vergi v\u0259 r\u00fcsumlar\u0131n \u00f6d\u0259nilm\u0259si, qar\u015f\u0131 t\u0259r\u0259fl\u0259rl\u0259 qar\u015f\u0131l\u0131ql\u0131 hesabla\u015fmalar;<\/p>\n

– maliyy\u0259 hesabat\u0131n\u0131n formala\u015fd\u0131r\u0131lmas\u0131;<\/p>\n

– maliyy\u0259 t\u0259hlili v\u0259 \u015firk\u0259tin maliyy\u0259 b\u00f6lg\u00fcs\u00fc t\u0259klifi;<\/p>\n

– m\u00fchasibat u\u00e7otu siyas\u0259tinin se\u00e7imi, m\u00fchasibat u\u00e7otu formalar\u0131, m\u00fchasibat proqramlar\u0131 v\u0259 xidm\u0259tl\u0259rinin se\u00e7imi.<\/p>\n

Pe\u015f\u0259kar bacar\u0131qlara \u0259lav\u0259 olaraq m\u00fchasibin \u015f\u0259xsi keyfiyy\u0259tl\u0259ri d\u0259 vacibdir: diqq\u0259tlilik, m\u0259suliyy\u0259t, m\u00fc\u0259ssis\u0259nin maddi rifah\u0131ndan as\u0131l\u0131d\u0131r. M\u00fchasib \u00e7al\u0131\u015fqan, s\u0259birli, c\u0259ml\u0259nmi\u015f, inki\u015faf etmi\u015f m\u0259ntiqi d\u00fc\u015f\u00fcnc\u0259, \u00e7ox miqdarda m\u0259lumatla i\u015fl\u0259m\u0259k v\u0259 stresli v\u0259ziyy\u0259tl\u0259rd\u0259 insanlarla \u00fcnsiyy\u0259t qurma bacar\u0131\u011f\u0131 olmal\u0131d\u0131r.<\/h3>\n

M\u00fchasibin i\u015fi m\u00fcr\u0259kk\u0259b v\u0259 m\u0259suliyy\u0259tlidir. Maliyy\u0259 m\u0259lumatlar\u0131n\u0131n yoxlan\u0131lmas\u0131, s\u0259n\u0259dl\u0259rin haz\u0131rlanmas\u0131 v\u0259 hesabatlar\u0131n verilm\u0259si il\u0259 m\u0259\u015f\u011fuldur. Buna g\u00f6r\u0259 pozuntular hal\u0131nda vergi orqanlar\u0131 direktoru v\u0259 m\u00fchasibi c\u0259rim\u0259 ed\u0259 bil\u0259r. Yaln\u0131z inzibati deyil, h\u0259m d\u0259 cinay\u0259t m\u0259suliyy\u0259tin\u0259 c\u0259lb oluna bil\u0259r.<\/p>\n

Yuxar\u0131da g\u00f6st\u0259ril\u0259n x\u00fcsusiyy\u0259tl\u0259r\u0259 malik m\u00fchasib axtarmamaq \u00fc\u00e7\u00fcn bu c\u00fcr m\u00fct\u0259x\u0259ssisl\u0259rin i\u015fl\u0259diyi M\u00fchasibat \u015firk\u0259tin\u0259 m\u00fcraci\u0259t etm\u0259k daha asand\u0131r.<\/p>\n

 <\/p>","protected":false},"excerpt":{"rendered":"

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