ekonomikuri indikatorebi (EC) - Global Reporting Initiative
ekonomikuri indikatorebi (EC) - Global Reporting Initiative
ekonomikuri indikatorebi (EC) - Global Reporting Initiative
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indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
<strong>EC</strong>1 Seqmnili da ganawilebuli<br />
<strong>ekonomikuri</strong> Rirebuleba -<br />
Semosavlebis, mimdinare sawarmoo<br />
xarjebis, TanamSromelTa<br />
anazRaurebis, gacemuli<br />
Semowirulobebisa da<br />
sazogadoebisaTvis gaRebuli sxva<br />
investiciebis, gaunawilebeli<br />
mogebis, aseve kapitalis<br />
mimwodeblebisa da saxelmwifosTvis<br />
gadaxdili Tanxebis CaTvliT<br />
1. mniSvneloba<br />
monacemebi imis Sesaxeb, Tu rogor qmnis<br />
da anawilebs organizacia ekonomikur<br />
Rirebulebas, gviCvenebs, Tu rogor<br />
qmnis organizacia dovlaTs Tavisi<br />
dainteresebuli mxareebisaTvis.<br />
`warmoebuli da ganawilebuli <strong>ekonomikuri</strong><br />
Rirebulebis 5 cxrilis~ ramdenime<br />
komponenti zogad warmodgenas gviqmnis<br />
aseve angariSmgebeli organizaciis<br />
<strong>ekonomikuri</strong> maCveneblebis Sesaxeb, rac<br />
dagexmarebaT sxva monacemebis ukeT<br />
gagebaSi. Tu monacemebi warmoebuli da<br />
ganawilebuli <strong>ekonomikuri</strong> Rirebulebis<br />
Sesaxeb cal-calkea warmodgenili<br />
qveynebisTvis, es monacemebi gvexmareba<br />
SevafasoT, Tu ra wvlili Seitana<br />
organizaciam adgilobriv ekonomikaSi<br />
da rogoria am wvlilis fuladi<br />
gamoxatuleba.<br />
2. monacemTa Segroveba-damuSaveba da<br />
warmodgena<br />
2.1 monacemTa warmodgena:<br />
• monacemebi warmoebuli da<br />
ganawilebuli <strong>ekonomikuri</strong><br />
Rirebulebis Sesaxeb sasurvelia<br />
efuZnebodes organizaciis<br />
finansur angariSebs an mogebawagebis<br />
angariSebs, romelTac<br />
auditi CautardaT, an menejmentis<br />
mimdinare aRricxvas, romelic Sida<br />
auditma Seamowma. aseve sasurvelia,<br />
rom monacemebi <strong>ekonomikuri</strong><br />
Rirebulebis Sesaxeb warmodgenili<br />
iyos daricxvis meTodis<br />
gamoyenebiT 6 , cxrilis formatSi,<br />
romelic Seicavs globaluri<br />
masStabiT organizaciis<br />
saqmianobis ZiriTad komponentebs,<br />
rogorc es qvemoT aris mocemuli.<br />
zogierT SemTxvevaSi monacemebi<br />
sakaso meTodis (anu faqtobrivi<br />
gadaxdebis daangariSebis<br />
meTodis) 7 gamoyenebiTac SeiZleba<br />
warmoadginoT, Tu SesaZlebelia<br />
dasabuTdes am konkretul<br />
SemTxvevaSi sakaso meTodis<br />
gamoyenebis mizanSewonileba.<br />
am SemTxvevaSic monacemebi<br />
warmoadgineT cxrilis saxiT,<br />
romelic qvemoT mocemul ZiriTad<br />
komponentebs Seicavs.<br />
5<br />
Economic Value Generated and Distributed (EVG&D).<br />
6<br />
daricxvis meTodi (aAccrual basis accounting) - sabuRaltro aRricxvis meTodi, romlis Tanaxmadac organizaciis<br />
Semosavlebi aRiricxeba im fiskaluri periodis ganmavlobaSi, rodesac es Semosavlebi iyo miRebuli, miuxedavad<br />
imisa, Tu rodis ganxorcielda am Semosavlebis Camoricxva; aseve danaxarjebi aRiricxeba im periodis<br />
ganmavlobaSi, rodesac isini gaweul iyo qaRaldze, miuxedavad imisa, faqtiurad gadaxdilia Tu ara Tanxa. sxva<br />
sityvebiT, daricxvis meTodiT sabuRaltro aRricxvisas, rogorc Semosavlebi, aseve danaxarjebi aRiricxeba<br />
maSin, rodesac maT adgili hqondaT (da ara rodesac ganxorcielda realuri Tanxis gadaricxva). gansxvaveba<br />
daricxvis meTodiT aRricxvasa da sakaso meTodiT (anu faqtobrivi gadaxdebis daangariSebis meTodiT) aRricxvas<br />
Soris imaSi mdgomareobs, Tu rodis xdeba Semosavlebisa da danaxarjebis aRricxva. sakaso meTodiT aRricxvisas<br />
Semosavlebi aRiricxeba maSin, rodesac Tanxa realurad Semodis organizaciaSi, da danaxarjebi – rodesac<br />
realurad ganxorcielda Tanxis gadaxda (ganurCevlad imisa, TuU rodis gaica an miRebul iqna angariSfaqtura).<br />
daricxvis meTodiT aRricxvis gamoyeneba kompaniaTa Tu specialistTa umravlesobas kanoniT moeTxoveba.<br />
amasTanave, daricxvis meTodis gamoyenebisas kompaniebs aqvT garkveuli Tavisuflebis xarisxi, Tu rodis iqna<br />
Semosavali da danaxarji `aRiarebuli~. Tumca arsebobs kanonebi, romlebic aregulirebs `aRiarebas@”. amasTan<br />
erTad, kompaniebs moeTxovebaT sifrTxile gamoiCinon im Semosavlebis daangariSebisas, romlebic aRricxulia,<br />
magram SesaZloa realurad ar Camoiricxos (mTargmn. SeniSvn.).<br />
7<br />
sakaso meTodi (cash basis accounting) –ix. wina sqolio (mTargmn. SeniSv.).<br />
4<br />
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