Chapter 4. Marketing challenges facing the international marketer
4.7 The poor state of physical infrastructure development in emerging
ZiriTadi saSualebebis yvela saxeobas, miwis garda, daericxeba cveTa. imis gamo, rom miwas Cveulebriv, gaaCnia SeuzRudavi momsaxurebis vada, Sesabamisad, ar xdeba misi cveTa. sxva danarCeni ZiriTadi saSualebebi, rogoricaa: Senobebi, nagebobebi, manqana- danadgarebi da a.S. maTi SezRuduli momsaxurebis vadis gamo, cveTadi aqtivebia.
cveTa aris aqtivis cveTadi Rirebulebis moxmarebuli nawilis sistematuri ga- nawileba, misi momsaxurebis vadis ganmavlobaSi.
cveTadi Rirebuleba aris aqtivis TviTRirebuleba, an finansur angariSgebaSi aq- tivis Rirebulebis Sesafaseblad gamoyenebuli sxva Tanxa, narCeni Rirebulebis gamok- lebiT.
aqtivis narCeni Rirebuleba aris SefasebiTi Tanxa, romelsac sawarmo amJamad mii- Rebda aqtivis gayidvidan, gayidvisaTvis saWiro Sefasebuli danaxarjebis gamoklebiT, Tu aqtivs ukve eqneboda misi sasargeblo momsaxurebis vadis bolos mosalodneli asa- ki da mdgomareoba. anu narCeni Rirebuleba ewodeba Tanxas, romelic darCeba sawarmos aqtivis momsaxurebis vadis gasvlis Semdeg misi realizaciidan an likvidaciidan. aqtivis narCeni Rirebuleba xSirad umniSvneloa da amdenad, cveTadi Rirebulebis gaangariSebisas araarsebiTia.
aqtivis cveTis Tanxa unda ganawildes sistematur safuZvelze, maTi sasargeblo momsaxurebis vadis ganmavlobaSi.
maSasadame, ZiriTadi saSualebebis cveTis Tanxis gasaangariSeblad aqtivis TviTRirebulebasTan erTad, didi mniSvneloba eniWeba aqtivis sasargeblo momsaxurebis vadis gansazRvras. aqtivis sasargeblo momsaxurebis vada ganisazRvreba:
periodiT, romlis ganmavlobaSic mosalodnelia sawarmos mier aqtivis gamoyeneba; an
produqciis an msgavsi nawarmis raodenobiT, romlis miRebac mosalodnelia sawarmos mi- er mocemuli aqtivis gamoyenebiT.
aRniSnulidan gamomdinare, ZiriTadi saSualebebis sasargeblo momsaxurebis vada SeiZleba misi ekonomikuri vargisianobis vadaze naklebi iyos. ZiriTadi saSualebebis sasargeblo momsaxurebis vadis dadgena sawarmos xelmZRvanelobis gadawyvetilebazea damokidebuli da eyrdnoba msgavsi aqtivebis mqone sawarmos gamoc- dilebas.
sawarmos mier ZiriTad saSualebebSi ganivTebuli ekonomikuri sargeblis ga- moyeneba aqtivis eqspluataciis gziT xdeba. Tumca, iseTi faqtorebi, rogoricaa aqtivis gamouyeneblobis periodSi teqnikuri moZveleba da fizikuri cveTa, xSirad iwvevs aqti- visagan mosalodneli ekonomikuri sargeblis Semcirebas. amitom, bass-is Sesabamisad, aq- tivis sasargeblo momsaxurebis vadis dadgenisas gaTvaliswinebul unda iqnes yvela qvemoT CamoTvlili faqtori:
sawarmos mier aqtivis mosalodneli gamoyeneba, romelsac gansazRvravs aqtivis savarau- do simZlavre an fizikurad gamoSvebuli produqcia;
savaraudo fizikuri cveTa, romelic damokidebulia iseT faqtorebze, rogoricaa: cvle- bis raodenoba, saremonto samuSaoebis programa, gamouyenebeli aqtivebis Senaxvisa da dacvis wesi;
teqnikuri an komerciuli moZveleba;
aqtivis gamoyenebis sakanonmdeblo an msgavsi SezRudvebi.
aqtivis narCeni Rirebuleba da sasargeblo momsaxurebis vada yoveli finansuri wlis bolos mainc unda gadaisinjos da Tu mosalodneli mniSvnelovnad gansxvavdeba wina Sefasebebisagan, igi unda aisaxos, rogorc cvlilebebi saaRricxvo SefasebebSi, bass 8-is ,,saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi’’ Se- sabamisad.
aqtivis cveTa iwyeba, rodesac SesaZlebelia misi gamoyeneba da wydeba misi gasayi- dad gamiznulad klasificirebis dRidan, an am aqtivis aRiarebis Sewyvetis Semdeg.
cveTis daricxva ar wydeba, rodesac aqtivi xdeba gamouyenebeli an aqtiuri moxmarebidan gamosulia, sanam aqtivs srulad ar daericxeba cveTa.
bass-is mixedviT, miwa da Senobebi damoukidebel aqtivebs warmoadgenen da maTi er- Tad SeZenis SemTxvevaSic ki, cal-calke aRiricxebian. miwas, Cveulebriv, gaaCnia Seuz- Rudavi momsaxurebis vada da, Sesabamisad, ar xdeba misi cveTa. Senobebi ki cveTadi aq- tivebia, maTi SezRuduli momsaxurebis vadis gamo. zogjer, miwas TviTon SeiZleba gaaC- ndes SezRuduli momsaxurebis vada, am SemTxvevaSi mas daericxeba cveTa misgan misaRe- bi sargeblianobis xasiaTis gaTvaliswinebiT.
ZiriTadi saSualebebis cveTis daricxva xdeba narCen Rirebulebamde manam, sanam ZiriTadi saSualebis cveTadi Rirebuleba nulis toli ar gaxdeba. Tumca, ZiriTadi saSualebebis cveTis Tanxis gansazRvrisas narCeni Rirebulebis mxedvelobaSi miReba yovelTvis aucilebeli ar aris.
cveTis (amortizaciis) Tanxa aisaxeba rogorc xarji, garda im SemTxvevisa, roca igi Sedis sxva aqtivis RirebulebaSi.
bass-iT rekomendebulia cveTis Tanxis gaangariSebis ramdenime meTodi, aseTebia:
wrfivi (Tanabarzomieri Camoweris) cveTis meTodi;
Semcirebadi naSTis (daCqarebuli cveTis) meTodi;
warmoebis erTeulTa jamis meTodi.
wrfivi (Tanabarzomieri) Camoweris meTodi gulisxmobs cveTis erTi da imave Tanxis daricxvas aqtivis mTeli momsaxurebis vadis manZilze.
Rirebulebis wrfivi (Tanabarzomieri) anu sworxazovani Camoweris meTodi yvelaze martivi da amitom, praqtikaSi SedarebiT gavrcelebuli meTodia. am meTodis gamoyenebisas cveTis daricxva Tanabari odenobiT xdeba aqtivis sasargeblo gamoyenebis mTeli periodis ganmavlobaSi. gaangariSebis bazas aqtivis pirvandeli Rirebuleba warmoadgens.
wliuri amortizaciis Tanxa ganisazRvreba formuliT:
TviTRirebuleba – narCeni Rirebuleba cveTis wliuri norma =
momsaxurebis droze magaliTi:
Rirebulebis wrfivi (Tanabarzomieri) Camoweris meTodi:
SeZenilia ZiriTadi saSualeba, romlis Rirebuleba 5100 laria, sasargeblo momsaxurebis vada 4 weli, xolo narCeni Rirebuleba 300 lari.
am monacemebiT aqtivis cveTa wlebis mixedviT Semdegnairad ganawildeba: wlebi pirvandeli Rirebuleba cveTis wliuri norma dagrovili cveTa narCeni Rirebuleba 1 5100 1200 1200 3900 2 5100 1200 2400 2700 3 5100 1200 3600 1500 4 5100 1200 4800 300
Tu ZiriTadi saSualeba wlis ganmavlobaSia SeZenili, cveTa daericxeba momsaxurebis vadis mTeli periodisaTvis, SeZenis momentidan.
praqtikaSi iSviaTia SemTxveva, roca ZiriTadi saSualebebis SeZena zustad emTxveva saangariSgebo periodis dasawyiss an bolos. umetes SemTxvevaSi, ZiriTadi saSualebebis SeZena xdeba maSin, roca es aucilebelia da gayidva an Camowera - roca maTi gamoyeneba araefeqturia. amitom xSirad saWiro xdeba cveTis odenoba ganisazRvros wlis ama Tu im TvisaTvis. davuSvaT, rom zemoaRniSnuli ZiriTadi saSualebis SeZena moxda 2 oqtombers, saangariSgebo periodi mTavrdeba 31 dekembers. am SemTxvevaSi aucilebelia pirvel wels amortizacia gaangariSebul iqnes 3 TvisaTvis an wlis 3/12-is odenobiT.
magaliTi:
cveTa wlebis mixedviT Semdegnairad ganawildeba: wlebi pirvandeli Rirebuleba cveTis wliuri norma dagrovili cveTa narCeni Rirebuleba 1 5100 300 300 4800 2 5100 1200 1500 3600 3 5100 1200 2700 2400 4 5100 1200 3900 1200 5 5100 900 4800 300
cveTis wliuri norma SeiZleba procentebiT iyos gamosaxuli. motanili monacemebis mixedviT igi 25%-ia (1200/4800X100).
im SemTxvevaSi, Tu narCeni Rirebuleba ar ganisazRvreba, wliuri cveTa gaiangariSeba obieqtis pirvandeli Rirebulebis gayofiT sasargeblo gamoyenebis vadaze.
Semcirebadi naSTis meTodis gamoyeneba iwvevs cveTis klebadi Tanxebis daricxvas aqtivis momsaxurebis vadis ganmavlobaSi. Semcirebadi naSTis meTodiT cveTis daricxva xdeba yovelwliurad, winaswar gansazRvruli erTi da igive procentuli
ganakveTiT, amasTan daricxuli cveTis TanxiT pirvandeli Rirebulebis yovelwliuri SemcirebiT. eqspluataciis pirvel wels cveTis daricxva xdeba aqtivis pirvandeli Rirebulebidan, Semdgom wlebSi ki – wminda sabalanso (e.i. narCeni) Rirebulebidan, romelic warmoadgens sxvaobas aqtivis pirvandel Rirebulebasa da dagrovili cveTis Tanxas Soris. amitom amortizaciis anaricxebi ZiriTadi saSualebebis eqspluataciis pirvel wlebSi, Semdgom wlebTan SedarebiT maRalia.
magaliTi:
gamoviyenoT zemomotanili monacemebi da davuSvaT, rom amortizaciis norma Seadgens 25%. maSin cveTa wlebis mixedvT Semdegnairad ganawildeba:
wlebi pirvandeli Rirebuleba cveTis wliuri norma dagrovili cveTa narCeni Rirebuleba 1 5100 1275 1275 3825 2 5100 956 2231 2869 3 5100 717 2948 2152 4 5100 538 3486 1614 da a. S
cveTis wliuri procentis gaangariSeba Sesabamisi formuliT SeiZleba. magram misi gamoyeneba garkveul winaaRmdegobebTanaa dakavSirebuli. amitom gaangariSebisas SerCeul unda iqnes optimalurad misaRebi procenti. aqtivis Rirebulebis srulad amortizeba, misi sasargeblo gamoyenebis periodis bolosaTvis cxadia, ver moxerxdeba, magram mizani ZiriTadad, mainc iqneba miRweuli, radgan amortizaciis ZiriTadi Tanxa eqspluataciis pirvel wlebSi dairicxeba.
motanili magaliTidan naTlad Cans, rom aRniSnuli meTodis gamoyenebiT aqtivis eqsplutaciis pirvel wlebSi amortizacia maRalia, vidre momdevno wlebSi, rac Seesabameba kidec obieqtis warmadobas. amitom mas cveTis daricxvis daCqarebul meTodsac uwodeben. cveTis wrfivi daricxvis meTodTan SedarebiT, aqtivis Rirebulebis srulad amortizebisaTvis mniSvnelovnad xangrZlivi periodi, an imave periodSi – cveTis maRali normaa saWiro. amitom Semcirebadi naSTis meTodis gamoyeneba mizanSewonilia iseTi aqtivebis mimarT, romlebic eqspluataciis pirvel wlebSi, kargaven TavianTi Rirebulebis did nawils an maTs eqspluataciasa da Senaxvaze mniSvnelovnad naklebi danaxarjebia saWiro, momdevno wlebTan SedarebiT. Tumca cveTa Cveulebriv, ganixileba rogorc wlebis mixedviT ZiriTadi saSualebebis Rirebulebis ganawileba, da ara rogorc am saSualebebis Sefaseba. es wesi iTvleba Sesrulebuli samuSaos moculobis (mwarmoeblurobis) proporciulad cveTis
gaangariSebis meTodad. igi SeiZleba gamoyenebul iqnes iseTi aqtivebis cveTis gaangariSebisas, rogoricaa magaliTad, nakaduri xazebi, avtomanqanebi da sxva analogiuri ZiriTadi saSualebebi.
Semcirebadi naSTis meTodis nairsaxeobas warmoadgens cifrebis jamis meTodi. am meTodis gamoyenebisas cveTis wliuri normis nacvlad aiReba aqtivis sasargeblo gamoyenebis wlebis cifrebis jami. cifrebis jamis gasaangariSeblad SeiZleba gamoyenebul iqnes formula:
K = n X(n+1) /2
sadac: n – ZiriTadi saSualebebis momsaxurebis wlebis ricxvia.
magaliTi:
zemoT motanili magaliTis mixedviT, cifrebis jami tolia 10 [4X(4+1)/2=10] an (4+3+2+1). aqedan gamomdinare, cveTis gaangariSeba (igive monacemebiT) Semdeg saxes miiRebs:
wlebi pirvandeli Rirebuleba cveTis wliuri norma dagrovili cveTa narCeni Rirebuleba 1 5100 4/10X5100-300=1920 1920 3180 2 5100 3/10X5100-300=1440 3360 1740 3 5100 2/10X5100-300=960 4320 780 4 5100 1/10X5100-300=480 4800 300
warmoebis erTeulTa jamis meTodis gamoyeneba niSnavs cveTis daricxvas aqtivebis mosalodneli gamoyenebis an warmoebuli produqciis safuZvelze. igi gulisxmobs amortizaciis gaangariSebas ZiriTadi saSualebebis warmadobis, da ara sasargeblo gamoyenebis vadis gaTvaliswinebiT, rac ganpirobebulia imiT, rom cveTa dakavSirebulia ZiriTadi saSualebis eqspluataciis xarisxTan da drois monakveTebi araviTar gansakuTrebul rols ar TamaSoben mis gansazRvraSi.
magaliTi:
avtomanqanis savaraudo saerTo garbena 100000 k.m., misi Rirebuleba - 5000 l. cveTa gaiangariSeba Semdegnairad: wlebi pirvandeli Rirebuleba faqtiuri garbena cveTis wliuri norma dagrovili cveTa narCeni Rirebuleba
1 5000 25000 1250 1250 3750 2 5000 15000 750 2000 1750 3 5000 20000 1000 3000 750 4 5000 10000 500 3500 250 da a. S. 25000/100000X5000 an 5000 / 100000 X 25000 da a.S.
sawarmo damoukideblad irCevs misTvis Sesaferis meTods, romelic ufro metad asaxavs aqtivSi ganivTebuli mosalodneli momavali ekonomikuri sargeblis gamoyenebis models. SerCeuli meTodi mudmivad unda gamoiyenebodes periodidan periodamde manam, sanam ar Seicvleba mocemuli aqtividan ekonomikuri sargeblis gamoyenebis mosalodne- li modeli.
cveTa warmoadgens ra aqtivis momsaxurebis vadis ganmavlobaSi misi Rirebulebis nawilis xarjebze mikuTvnebas, sawarmos mier SerCeuli meTodiT gaangariSebuli cveTis TanxiT moxdeba ZiriTadi saSualebebis cveTis (amortizaciis) daricxva, anu cveTis Tanxis xarjad aRiareba yoveli saangariSgebo wlis bolos. buRaltrul aRricxvaSi igi aisaxeba gatarebiT:
d-ti - cveTisa da amortizaciis xarji;
k-ti - dagrovili amortizacia da cveTa.
aqedan gamomdinare, cveTis Tanxa ar aisaxeba TviT ZiriTadi saSualebebis angariSze. ZiriTadi saSualebebi Sesabamis angariSze rCeba pirvandeli RirebulebiT, xolo buRaltrul balansSi aisaxeba narCeni, sabalanso RirebulebiT, e.i. pirvandeli Rirebulebidan dagrovili cveTis gamoklebiT. yovelwliurad daricxuli cveTa ki, aisaxeba angariSgebaSi mogebisa da zaralis Sesaxeb, cveTisa da amortizaciis xarjis saxiT. amrigad, aqtivis Rirebuleba ganawildeba misi momsaxurebis mTels periodze, Sesabamisobis principis safuZvelze.
sagadasaxado miznebisaTvis saqarTvelos sagadasaxado kodeqsis 183-e muxlis mixedviT, ZiriTadi saSualebebi jgufdeba xuT jgufad. TiToeuli jgufisaTvis dadgenilia amortizaciis wliuri norma da gamoiyeneba amortizaciis daricxvis Semcirebadi naSTis meTodi.