{"id":5215,"date":"2025-06-03T10:02:41","date_gmt":"2025-06-03T06:02:41","guid":{"rendered":"https:\/\/finance-group.az\/?p=5215"},"modified":"2025-06-01T10:22:47","modified_gmt":"2025-06-01T06:22:47","slug":"maliyy-v-idar-etm-ucotu","status":"publish","type":"post","link":"https:\/\/finance-group.az\/en\/maliyy-v-idar-etm-ucotu\/","title":{"rendered":"(Az\u0259rbaycanca) Maliyy\u0259 v\u0259 \u0130dar\u0259etm\u0259 u\u00e7otu"},"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

\"\"U\u00e7otun iki istiqam\u0259ti var: maliyy\u0259 v\u0259 idar\u0259etm\u0259.\u00a0<\/span><\/h1>\n

Maliyy\u0259 u\u00e7otu t\u0259sis\u00e7il\u0259r (s\u0259hmdarlar) \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015fdur.\u00a0<\/span><\/h2>\n

T\u0259sis\u00e7il\u0259r h\u0259mi\u015f\u0259 iki m\u0259lumat\u0131 bilm\u0259k ist\u0259yirl\u0259r: m\u00fc\u0259yy\u0259n bir m\u00fcdd\u0259t \u00fc\u00e7\u00fcn hans\u0131 qazanc \u0259ld\u0259 edib v\u0259 hal-haz\u0131rdak\u0131 pay\u0131 n\u0259 q\u0259d\u0259rdir.\u00a0<\/span><\/h3>\n

Bu m\u0259lumatlar m\u0259nf\u0259\u0259t v\u0259 z\u0259r\u0259r hesabat\u0131, maliyy\u0259 v\u0259ziyy\u0259ti hesabat\u0131 kimi \u0259sas maliyy\u0259 hesabatlar\u0131nda yer al\u0131r. \u018fsas maliyy\u0259 hesabatlar\u0131na na\u011fd pul v\u0259saitl\u0259rinin h\u0259r\u0259k\u0259ti v\u0259 daxilolmalar\u0131 \u0259ks etdir\u0259n hesabat, habel\u0259 \u015firk\u0259tin kapital\u0131n\u0131n h\u0259r\u0259k\u0259ti (s\u0259hml\u0259r, b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259mi\u015f m\u0259nf\u0259\u0259t v\u0259 s.) haqq\u0131nda m\u0259lumatlar\u0131 a\u00e7\u0131qlayan kapital d\u0259yi\u015fikliyi haqq\u0131nda hesabat daxildir.<\/p>\n

\u0130dar\u0259etm\u0259 u\u00e7otu daxili istifad\u0259 \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015fdur v\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunur:<\/p>\n

\u2022 mallar\u0131n v\u0259 xidm\u0259tl\u0259rin maya d\u0259y\u0259rinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si<\/p>\n

\u2022 mal v\u0259 xidm\u0259tl\u0259rin rentabelliyi<\/p>\n

\u2022 proqnozla\u015fd\u0131rma<\/p>\n

\u2022 b\u00fcdc\u0259nin haz\u0131rlanmas\u0131 v\u0259 b\u00fcdc\u0259 n\u0259zar\u0259ti hesabatlar\u0131n\u0131n haz\u0131rlanmas\u0131<\/p>\n

\u2022 maliyy\u0259 m\u0259suliyy\u0259tinin s\u0259m\u0259r\u0259liliyinin qiym\u0259tl\u0259ndirilm\u0259si<\/p>\n

\u2022 idar\u0259etm\u0259 q\u0259rarlar\u0131 q\u0259bulu (optimal istehsal plan\u0131, m\u0259hsulun m\u00fcst\u0259qil istehsal\u0131 v\u0259 ya xarici t\u0259chizat\u00e7\u0131dan al\u0131nmas\u0131, birg\u0259 m\u0259hsullar\u0131n t\u0259kmill\u0259\u015fdirilm\u0259sinin m\u0259qs\u0259d\u0259uy\u011funlu\u011fu, b\u00f6lm\u0259l\u0259rin ba\u011flanmas\u0131 v\u0259 ya mal v\u0259 ya xidm\u0259tin istehsaldan \u00e7\u0131xar\u0131lmas\u0131, minimum qiym\u0259t v\u0259 s.).\u00a0<\/span><\/p>\n

\u0130dar\u0259etm\u0259 u\u00e7otunda yaln\u0131z m\u00fchasibat m\u0259lumatlar\u0131 deyil, h\u0259m d\u0259 anbar u\u00e7otu m\u0259lumatlar\u0131, istehsal c\u0259dv\u0259ll\u0259ri, i\u015f\u00e7il\u0259rin \u0259m\u0259k haqq\u0131 m\u0259lumatlar\u0131 v\u0259 s. istifad\u0259 olunur.<\/p>\n

M\u00fchasibat m\u0259lumatlar\u0131n\u0131n m\u0259qs\u0259dind\u0259ki f\u0259rq Maliyy\u0259 v\u0259 \u0130dar\u0259etm\u0259 u\u00e7otu aras\u0131ndak\u0131 b\u00fct\u00fcn dig\u0259r f\u0259rql\u0259ri m\u00fc\u0259yy\u0259nl\u0259\u015fdirir.\u00a0<\/span><\/p>\n

\u0130dar\u0259etm\u0259 hesabat\u0131 f\u0259rqli bir formata, detalla\u015fd\u0131rma s\u0259viyy\u0259sin\u0259 v\u0259 tezliyin\u0259, onun formala\u015fmas\u0131na v\u0259 g\u00f6st\u0259ricil\u0259rin hesablanmas\u0131 metodologiyas\u0131na malik ola bil\u0259r.<\/p>","protected":false},"excerpt":{"rendered":"

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