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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 ڗڊڢڝڕڛږڊڣڛڊڛڒږڎ 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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