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THE WORLD OF CONSTANT CONNECTION // 2(90)2021

x ‫ڊڏڨڊ ڛڊڍڛڒڋڎږڐڒڕ‬                                             x Goal setting
x ‫ڎ ڌ ڍڊڍڛڒڋڗ ږ ڊڒ ڌڎ ڍڎڢڊڍڊڋڎڔڝښ ڛڎڢڛڒڋڎږڐڒڕ‬
                                                                        x Achieving goals and performance evaluation
   ‫ڊږ‬
x ‫ڔڝښڝ ڜڟڝښڜڛڊڒڤڊ ږڒ ڍښ ڗڗړڊڍڊڒڤڊړڒږڝڕڗړ‬              x Communication and coordination among
                                                                           structural units
   ‫ڛڒ ښڗڢڛڋڎڔ ڝڎ ڑښڎ‬
x ‫ڎ ڤڊڌڛڒ ڋڎڍ ږڎ ڍڒ ڏڒڍږڊڛڒ ڜڒ ڤڒ ڞڎڍڒښڝڛږڊ ږڒڞ‬      x $QWLFLSDWLQJSRVVLEOHᎲQDQFLDOGHᎲFLWVDQG
                                                                           weighing the likelihood of dividend payouts
   ‫ڒڞڊ ڜڎ ښڏڧ ږڊڌښڊڦڛڊ ږڒڦڛڒڋڗ ڔڋڎڔڥڊ ڛڎڢڛڒڕ‬           ᎲQDQFLDOIRUHFDVWLQJ
   ‫ڒڐڗږ ڌڗښژڒښڝڛږڊږ‬
x ‫ڊڏڨڛڊڍڊڒڤڊڐڒڕڒ ږڒڕڛڒ ڋڎ کښڊڨ‬                            x Cost minimization, and others.

‫ڝڕڎ ڐڋڎ ڨ ڑڒ ړڊڛڕڊڑڒ ڋڎ ڤڒړڜڕڛڒ ڋڎښڗ ڜڏڊڛ ڒڎ ڍڒ‬     Those behind this way of thinking argue that
‫ږڊ ڑڊڍږڊڑڊ ڕ ڋڎ ڍڎ ڋښڗڕڊ ږڒڦڊڕږڎڏڣڛڊ ڛڒڋ ڗڊڢ‬        our predecessors, while working on those
‫ڔڒ ڔ ڏڑڗڕڊڣڑڗڕڎڐڛڒږڊ ڌ ڍڊښڛڜڎکڝڒڋڛڎږ ڌڊڒڕ‬            issues stated above, eventually came up with
‫ڊ ڍڋڗڨڝ ڛڊژڛڋڎ ڨڑڒړڊڛ‬                                          a notion of budgeting as something meeting
                                                                        those requirements.
x ‫ڒڦ ڠڊ ڏڒڕڊڍږڝڛڋڎږ ڐڒڕڊښڊ ڋڎ ښڎ ڦ ڒڊڌڒڢ ڜڎک ڝڒڋ‬
   ‫ڑڗ‬                                                                  x Our budget can list goals we aspire to
                                                                           achieve;
x ‫ڊ ڞڊڏڑڒڋڗ ڔڋڎڔڝښڛ ڝڎڢڊڋڎڔڝښ ڛڎڢڛڒ ڜڎک ڝڒڋ‬
   ‫ڑڎ ڏڊڢڝ ڕڒڏڍڊڍڝڤ ڍڊ ڌښڊړڍڊ ږڎڍ ڕڊښڑڋڎڛ‬               x Implementation of the budget, or failure
                                                                           to do so, allows us to appraise our
x ‫ڒڔڝښڝ ڜڟڝښڜڛڊڏڨ ڛڊ ڍڊڏڨڛڑڒڋ ڗڎ ڏڢڎڕڛڒ ڜڎک ڝڒڋ‬      performance;
   ‫ڎڐڛڊڕڊڒ ڔڒڦڊښڛ ڗڊڢڝ ڕڊڛڛڏڊڍڎڨڒڔ ڝڎ ڑښڎ‬
   ‫ڒڔڝ ڋڎښ ڛڒ ړڊڍ‬                                                 x The budget allows various structural units to
                                                                           see their share of the workload;
x ‫ڊڕڨڊڍڛڒ ڜڎک ڝڒڋڛڒ ڏڑڛڒ ڔڗښڜ ږڗړڛڒ ڋڎ کښڊڨ‬
   ‫ڔڝښڝ ڜڟڝښڜڛڔڎ ڕڗښڊ ڋڎ ښڏڠڐڊڛڒ ږڊڌڑڒ ڋڎښ‬            x The budget helps identify the volume of
   ‫ڊڌڛڏڟڊڒ ڛښڝ ڛڎښڒڍڊڔڝڞڒ ږڎڍڕڊښڛڔ ڝڎ ڑښڎ‬                  ᎲQDQFLDOUHVRXUFHVDOORFDWHGWRLQGLYLGXDO
   ‫ڗڡڊڕړڊ ڛڊڍڛڒڋڎ ږڏڗ ڨڑڗڕڒ ڛڒ ڏڊڑڒ ڔڒ ڞڗڡڗڕ‬             structural units for their needs, a way of
   ‫ڍڊ ڔڋڎ ڔڒڞ‬                                                          controlling expenditure.

‫ ڑڒړڊڛڕڒ૿ڛڋڗڨڝ ڛڊژଁڒ ڜڎک ڝڒڋڑڒ ڏڍڎ ڨڎڢڒ ڑ ښڎ‬         (YHQDᎳHHWLQJJODQFHDWWKHEXGJHWVKRZV
‫ڒ ڏ ڑ ښڊڕڛ ڒڒڤڊڐڒ ږڊ ڌښڗڊڗ ښڒ ڧڊڛڤڒڋڎڔ ڕڗښڛڋڎڨ‬       that it deals with every issue necessary for
‫ڑڊ ڏ ڟڑڏڍڊڕڊ ڕڊڑڊڒڔ ڥڒڏ ڌڎڢڍڊڛڒ ڕڊڋڊ ڛڎڢڛڒ ڏڑڛ‬    organizational management, the reason why
‫ڑښڎڛڒڏڑښڊڕڍڊ ڛڎ ڔڎڏښڒژڝڒ ڜڎکڝڒڋڕڗښ‬                    we can state with all assuredness thatthe
‫ڒڛږڊ ږڒڞڍڗ ڔڗڨڕڊښڊڊڍڊڒڜږڎڕڝښڜڛږڒڒڑ ښڎ‬                 EXGJHWᎮUVWRIDOOLVDPDQDJHPHQWWRRO,
‫ڒڜږڎڕڝ ړڗڍڒښڝڛږڊ ږڒڞڒڔڒږڗڌڗ ڕڊڌښ ڎڒڕڛڒڋڎڜڛ‬         QRWMXVWVRPHᎲQDQFLDOGRFXPHQWLQYHQWHGE\
‫ڍڊ ڍڊڨڤڑڒ ڋڎ ښڑڝړڊڛ ږڊڌڊڎڛڊڍڊ ڔڒ ڏڍڕڊږڕڗښڛڎ‬           ᎲQDQFLDOVSHFLDOLVWV7KLVLVEHVWLOOXVWUDWHGE\
‫ڊڛڛڊڋ ڗڊڢڝڕ૶ڛږڊڣڛڊڛڒږڎ ڌ ڍڎڢڍڊښڗڦڛڛڒ ڜڎک ڝڒڋ‬          the process of correct budgeting, which we start
‫ڊڍڑڋڎ ڡ ڦڒڏڑڒ ږڎ ڌ ڍڎڢڛڒڋڎ ڜڎک ڝڒ ڋڎڏڟڗڒ ڤڊ ښڎژڗ‬      by planning operational sub-budgets and then
‫ ڕ ڟ ڏڊ ڍ ښڊڌڍڊ ڜڎک ڝڒڋښڝڛږڊ ږڒڞږ ڊڒڑښڎڛڗ ڔڗڋ‬        WUDQVIRUPWKHPLQWRDXQLᎲHGᎲQDQFLDOEXGJHW
‫ڑڒږ‬

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