Merab Jikia

• Tbilisi State University

All events and processes of economic activity of enterprises are in interrelation, interdependence and mutual conditioning. One group of them is directly dependent on each other, and the other group-indirectly. Each event can be considered as a cause or consequence. If in the process of analysis this or that indicator is seen as the result of one o...

Wholesale trade is the buying and selling of products in large volume. Products are purchased in bulk from manufacturers and then delivered to retail stores. The transfer of goods from the sphere of production to the sphere of consumption is called commodity circulation. Merchandise turnover, in turn, is divided into wholesale and retail turnover....

In conditions of a market economy, the use of mathematical methods and modern computer technologies in analytical research has significantly increased their level and role. Management analysis has become deeper and more complex, can be carried out more quickly, include more objects and study much more information. Considering that the companies' bu...

In conditions of a market economy, the use of mathematical methods and modern computer technologies in analytical research has significantly increased their level and role. Management analysis has become deeper and more complex, can be carried out more quickly, include more objects and study much more information. Considering that the companies' bu...

One of the primary ways to improve sales and to develop business is to increase credit sales, in other words, to extend the terms of payment. This, in effect, increases the risk on nonpayment, which represents accounting loss that could materialize in bankruptcy. Therefore, it is necessary to develop effective system of accounts receivable manageme...

While satisfying the social needs in household products, the production of essential oils has a great role; however, its contemporary level can barely satisfy real requests. Thus, Georgia imports up to 30 types of essential oil products from abroad, when according to natural conditions, most of them may be produced in Georgia. Manufacturing of esse...

Delay in any payment under inflation leads to the situation when the seller (producer) actually receives only part of the value of the product. In this regard, it is necessary to evaluate the possibility of granting benefits in case of pre-term payment. Methods for the analysis can be the following:

One of the primary ways to improve sales and to develop business is to increase credit sales, in other words, to extend the terms of payment. This, in effect, increases the risk on nonpayment, which represents accounting loss that could materialize in bankruptcy. Therefore, it is necessary to develop effective system of accounts receivable manageme...

abstract

Significant changes were made to the understanding of the goals of a company's development during the last ten years (or even less for Georgia) and therefore, to the rules of evaluating the achievement of the set objectives and the selection of specific indicators.

The currency risk arises to enterprises having the foreign-eco nomic operations through the overseas sub-divisions, or by them selves abroad. The exchange rate is set on currency market as a re sult of dual forces of demand and supply. The individual types of foreign currency have the ability of conversion. The foreign curren cy exchange rate is q...

The Companies are facing financial difficulties when portion of cash resources is decreased in the pool of current assets, while current liabilities are increased. The lack of minimal cash reserves runs the risk of covering company’s expenses. The surplus of cash resources indicates missed possibility of benefit from investing of this cash resourc...

The analyze of growth speed gives the opportunity to identify the terms to achieve the selected strategy and to fix them in a form of budget purposes indicators. Such analyze answers the following question – what is the amount of profit that company requires to generate for maintaining its solvency in the position of the selected growth of sales....

Cash flow analysis determines the identification of deficit or surplus of cash and cash equivalents, verifies the directions of flow sources and their usage, sets cash flow trends and gives characteristics of their growth or re duction rates. The direct and indirect analysis methods are applied for these purposes. The Cash flow analysis methods...