Pandemiya d\u00fcnya iqtisadiyyat\u0131n\u0131 iflic etdi, ona g\u00fccl\u00fc z\u0259rb\u0259 vurdu. Bu da, \u00f6z n\u00f6vb\u0259sind\u0259, \u015firk\u0259tl\u0259rin ba\u011flanmas\u0131 il\u0259 yana\u015f\u0131, ki\u00e7ilmi\u015f bazarda g\u00fccl\u00fc r\u0259qab\u0259t\u0259 g\u0259tirib \u00e7\u0131xard\u0131. Bu \u00e7\u0259tinlikl\u0259rin fonunda ayaqda qalmaq ist\u0259y\u0259n biznesl\u0259r \u00fc\u00e7\u00fcn maliyy\u0259 planlamas\u0131 v\u0259 m\u00fchasibat u\u00e7otu \u00f6n plana \u00e7\u0131x\u0131r.<\/p>\n
B\u00f6hran d\u00f6vr\u00fcnd\u0259 planlama v\u0259 u\u00e7ot bar\u0259sind\u0259 \u201cFinance Group Accounting & Consulting\u201d \u015firk\u0259tinin ba\u015f direktoru v\u0259 h\u0259mt\u0259sis\u00e7isi \u015eamil Qo\u00e7ulu il\u0259 s\u00f6hb\u0259t etdik.<\/p>\n
\u015eamil m\u00fc\u0259llim Az\u0259rbaycan D\u00f6vl\u0259t \u0130qtisad Universitenin m\u0259zunu, \u0130qtisadiyyat Elml\u0259ri Doktoru, professor, 2 kitab\u0131n v\u0259 bir cox m\u0259qal\u0259l\u0259rin m\u00fc\u0259llifidir, h\u0259m\u00e7inin uzun ill\u0259r vergi orqanlar\u0131nda \u00e7al\u0131\u015f\u0131b.<\/p>\n
\u015eamil m\u00fc\u0259llim, nec\u0259 oldu ki, konsaltinq \u015firk\u0259ti yaratmaq q\u0259rar\u0131na g\u0259ldiniz?<\/strong><\/p>\n \u015eirk\u0259td\u0259ki partnyorum Elnur Seyidov il\u0259 vergi orqanlar\u0131nda i\u015fl\u0259y\u0259n zaman b\u00f6y\u00fck t\u0259cr\u00fcb\u0259 toplam\u0131\u015fd\u0131q. M\u00fc\u0259ssis\u0259l\u0259rin u\u00e7otunda ciddi s\u0259hvl\u0259rl\u0259 qar\u015f\u0131la\u015f\u0131rd\u0131q v\u0259 probleml\u0259rin n\u0259d\u0259 oldu\u011funu asanl\u0131qla a\u015fkarlad\u0131\u011f\u0131m\u0131z\u0131 ba\u015fa d\u00fc\u015fd\u00fck. Dost v\u0259 tan\u0131\u015flar\u0131m\u0131z bizd\u0259n vaxta\u015f\u0131r\u0131 m\u00fchasibat u\u00e7otu il\u0259 ba\u011fl\u0131 m\u0259sl\u0259h\u0259tl\u0259r ist\u0259yirdil\u0259r. Bel\u0259likl\u0259, bilikl\u0259rimizi b\u00f6l\u00fc\u015fm\u0259k \u00fc\u00e7\u00fcn m\u00fchasibat-konsaltinq \u015firk\u0259ti yaratmaq q\u0259rar\u0131na g\u0259ldik.<\/p>\n 2017-ci ild\u0259 \u201cFinance Group Accounting & Consulting\u201d \u015firk\u0259tini yaratd\u0131q v\u0259 4 il \u0259rzind\u0259 yet\u0259ri q\u0259d\u0259r m\u00fc\u015ft\u0259ri c\u0259lb ed\u0259 bildik. Onlar\u0131n aras\u0131nda h\u0259m h\u00fcquqi \u015f\u0259xsl\u0259r, h\u0259m d\u0259 f\u0259rdi sahibkarlar var.<\/p>\n M\u0259qs\u0259dimiz m\u00fc\u015ft\u0259ril\u0259rimiz \u00fc\u00e7\u00fcn m\u00fchasibat u\u00e7otunun apar\u0131lmas\u0131 v\u0259 konsaltinq xidm\u0259tl\u0259rinin g\u00f6st\u0259rilm\u0259sidir.<\/p>\n M\u00fchasibat u\u00e7otunda \u0259n vacib meyarlar hans\u0131lard\u0131r?<\/strong><\/p>\n M\u00fc\u0259ssis\u0259ni yaradark\u0259n h\u0259r bir sahibkar, ilk n\u00f6vb\u0259d\u0259, iki m\u00fct\u0259x\u0259ssis c\u0259lb etm\u0259lidir: h\u00fcquq\u015f\u00fcnas v\u0259 m\u00fchasib. Bu, biznesin \u0259sas\u0131d\u0131r, onun t\u0259m\u0259lidir. \u018fg\u0259r ilk add\u0131m olaraq m\u00fc\u0259ssis\u0259d\u0259 do\u011fru s\u0259n\u0259dl\u0259\u015fm\u0259 v\u0259 u\u00e7ot apar\u0131larsa, onun inki\u015faf\u0131 v\u0259 g\u0259l\u0259c\u0259k f\u0259aliyy\u0259ti u\u011furlu olacaq.<\/p>\n Bu iki faktoru sonraya saxlamaq olmaz, \u00e7\u00fcnki ill\u0259r sonra bu gecikm\u0259 nizamnam\u0259 fondunun d\u00fczg\u00fcn formala\u015fd\u0131r\u0131lmamas\u0131, m\u00fchasibatda yanl\u0131\u015fl\u0131qlar formas\u0131nda ortaya \u00e7\u0131xacaq. Ona g\u00f6r\u0259 t\u0259m\u0259li d\u00fczg\u00fcn qoymaq vacibdir.<\/p>\n T\u0259\u0259ss\u00fcf ki, bazarda yet\u0259ri q\u0259d\u0259r savadl\u0131 m\u00fchasib yoxdur. T\u0259z\u0259 ba\u015flayanda biz d\u0259 bu probleml\u0259 qar\u015f\u0131la\u015fd\u0131q. Ona g\u00f6r\u0259 ali m\u0259kt\u0259bl\u0259rl\u0259 \u0259m\u0259kda\u015fl\u0131q ed\u0259r\u0259k, g\u0259l\u0259c\u0259k kadrlar\u0131m\u0131z\u0131 \u00f6z\u00fcm\u00fcz yeti\u015fdiririk. Az\u0259rbaycan D\u00f6vl\u0259t \u0130qtisad Universiteti, Az\u0259rbaycan Neft Akademiyas\u0131n\u0131n t\u0259l\u0259b\u0259l\u0259ri bizim \u015firk\u0259td\u0259 t\u0259cr\u00fcb\u0259 ke\u00e7irl\u0259r. G\u0259ncl\u0259r bizim \u015firk\u0259td\u0259 i\u015fl\u0259m\u0259kd\u0259n z\u00f6vq ald\u0131qlar\u0131n\u0131 deyir v\u0259 t\u0259hsill\u0259rini tamamlad\u0131qdan sonra \u0259m\u0259kda\u015f\u0131m\u0131z olaraq qay\u0131tmaq ist\u0259yini bildirirl\u0259r.<\/p>\n Nizamnam\u0259 fondu haqq\u0131nda dan\u0131\u015fd\u0131n\u0131z. M\u00fc\u0259ssis\u0259 f\u0259aliyy\u0259tin\u0259 yeni ba\u015flayark\u0259n nizamnam\u0259 fondu n\u0259 q\u0259d\u0259r olmal\u0131d\u0131r?<\/strong><\/p>\n \u018fsas\u0259n MMC-l\u0259rin qeydiyyat\u0131 zaman\u0131 t\u0259sis\u00e7i nizamnam\u0259 fonduna 10 manat qoyur, \u0259n \u201c\u0259lia\u00e7\u0131qlar\u201d is\u0259 100 manat. \u018fslind\u0259 bu g\u00fcl\u00fcnc bir hald\u0131r. \u018flb\u0259tt\u0259 ki, bel\u0259 ki\u00e7ik m\u0259bl\u0259\u011fl\u0259 m\u00fc\u0259ssis\u0259 yaratmaq olmaz.<\/p>\n M\u00fc\u0259ssis\u0259 t\u0259sis edil\u0259rk\u0259n biznes plan, maliyy\u0259 planlamas\u0131nda yaranan b\u00fct\u00fcn x\u0259rcl\u0259r n\u0259z\u0259r\u0259 alan\u0131raq nizamnam\u0259 fonduna daxil olmal\u0131d\u0131r.<\/p>\n Sahibkarlar m\u0259sl\u0259h\u0259t\u00e7il\u0259r\u0259 m\u00fcraci\u0259t etm\u0259dikl\u0259ri \u00fc\u00e7\u00fcn bu kimi primitiv s\u0259hvl\u0259ri edirl\u0259r. Sonradan is\u0259 m\u00fc\u0259ssis\u0259nin maliyy\u0259 ehtiyac\u0131n\u0131 borc \u015f\u0259kilind\u0259 r\u0259smil\u0259\u015fdir\u0259r\u0259k, onu geriy\u0259 g\u00f6t\u00fcrm\u0259y\u0259 \u00e7al\u0131\u015f\u0131rlar. Bu halda, laz\u0131m g\u0259l\u0259rs\u0259, nizamnam\u0259 fonduna yat\u0131r\u0131lan m\u0259bl\u0259\u011fi m\u0259xaric etm\u0259yin m\u00fcmk\u00fcn oldu\u011funu bilm\u0259k faydal\u0131 olard\u0131. Bundan \u0259lav\u0259, nizamnam\u0259 fondu 100 manatla kifay\u0259tl\u0259n\u0259n m\u00fc\u0259ssis\u0259 ciddi q\u0259bul edil\u0259 bilm\u0259z.<\/p>\n Fikrimc\u0259, bu qanunvericilikl\u0259 nizamlanmal\u0131d\u0131r. T\u0259\u0259ss\u00fcf ki, MMC yaratmaq \u00fc\u00e7\u00fcn minimal m\u0259bl\u0259\u011f t\u0259yin olunmay\u0131b. Qanunvericilikl\u0259 t\u0259yin olunan nizamnam\u0259 kapital\u0131n\u0131n minimal s\u0259viyy\u0259si yaln\u0131z S\u0259hmdar C\u0259miyy\u0259tl\u0259rin\u0259 \u015famil olunur.<\/p>\n MMC \u00f6z nizamnam\u0259 kapital\u0131 v\u0259 \u0259mlak\u0131 il\u0259 ba\u011fl\u0131 \u00f6hd\u0259likl\u0259rin\u0259 cavabdehdir. M\u0259s\u0259l\u0259n, tenderd\u0259 i\u015ftirak ed\u0259n \u015firk\u0259tin nizamnam\u0259 kapital\u0131 50-100 manat olarsa, bu qeyri-ciddidir. H\u0259m\u00e7inin banklara kredit \u00fc\u00e7\u00fcn m\u00fcraci\u0259t ed\u0259rk\u0259n d\u0259 bu sual yaran\u0131r. Vacib faktorlar siyah\u0131s\u0131na m\u00fc\u0259ssis\u0259nin illik m\u0259nf\u0259\u0259ti, b\u00fcdc\u0259y\u0259 \u00f6d\u0259diyi verginin h\u0259cmi d\u0259 daxildir. Bel\u0259 ki, bu iki r\u0259q\u0259m MMC-y\u0259 olan etibar\u0131n m\u0259nb\u0259yidir.<\/p>\n T\u0259\u0259ss\u00fcf ki, \u00e7ox vaxt yaln\u0131z m\u00fc\u0259ssis\u0259nin d\u00f6vriyy\u0259si vacib amil say\u0131l\u0131r. Halbuki b\u0259z\u0259n d\u00f6vriyy\u0259 b\u00f6y\u00fck olsa da, m\u0259nf\u0259\u0259t az, h\u0259tta z\u0259r\u0259r d\u0259 ola bil\u0259r. Alternativ olaraq, m\u00fc\u0259ssis\u0259 d\u00f6vriyy\u0259sinin ki\u00e7ik, lakin b\u00f6y\u00fck marja il\u0259 \u00e7al\u0131\u015fd\u0131\u011f\u0131 \u00fc\u00e7\u00fcn m\u0259nf\u0259\u0259tinin daha y\u00fcks\u0259k olmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Bu tip m\u00fc\u0259ssis\u0259l\u0259r daha etibarl\u0131 say\u0131l\u0131r.<\/p>\n M\u00fc\u0259ssis\u0259nin d\u0259y\u0259ri nec\u0259 hesablan\u0131r? Y\u0259qin, m\u0259sl\u0259h\u0259t\u00e7i olaraq bu xidm\u0259ti d\u0259 t\u0259klif edirsiniz.<\/strong><\/p>\n B\u0259li, t\u0259klif edirik. M\u00fc\u0259ssis\u0259nin d\u0259y\u0259ri bir \u00e7ox faktora \u0259saslanaraq hesablan\u0131r. Nizamnam\u0259 kapital\u0131, aktivl\u0259r, \u0259mlak, bazar pay\u0131 v\u0259 brendin d\u0259y\u0259ri bu faktorlar s\u0131ras\u0131ndad\u0131r. Biz h\u0259tta qeyri material d\u0259y\u0259rl\u0259ri d\u0259 qiym\u0259tl\u0259ndiririk. Bu praktikan\u0131n Az\u0259rbaycanda geni\u015f yay\u0131lmamas\u0131na baxmayaraq, bizim \u015firk\u0259t insan\u0131n intelektual potensial\u0131n\u0131 bel\u0259 qiym\u0259tl\u0259ndir\u0259 bil\u0259r.<\/p>\n Potensial m\u00fc\u015ft\u0259ri niy\u0259 m\u0259hz siz\u0259 m\u00fcraci\u0259t etm\u0259lidir?<\/strong><\/p>\n Bu g\u00fcn bazarda m\u00fchasibat sah\u0259sind\u0259 g\u00f6z\u0259 \u00e7arpacaq q\u0259d\u0259r bo\u015fluq var. Bu is\u0259 \u201ck\u00f6lg\u0259 biznesin\u201d m\u00f6vcudlu\u011fu il\u0259 m\u00fchasibl\u0259rin inki\u015fafdan qalmas\u0131n\u0131n n\u0259tic\u0259sidir. Bundan \u0259lav\u0259, sahibkarlar s\u0259hl\u0259nkarl\u0131q ed\u0259r\u0259k m\u00fchasibata kifay\u0259t q\u0259d\u0259r diqq\u0259t yetirmirdil\u0259r.<\/p>\n Biziml\u0259 \u0259m\u0259kda\u015fl\u0131q ed\u0259n m\u00fc\u0259ssis\u0259l\u0259rd\u0259 m\u00fchasibatla ba\u011fl\u0131 b\u00fct\u00fcn i\u015fi \u00f6z \u00fcz\u0259rimiz\u0259 g\u00f6t\u00fcr\u00fcr\u00fck. Bu yolla m\u00fc\u0259ssis\u0259 r\u0259hb\u0259ri biznesl\u0259 ba\u011fl\u0131 dig\u0259r m\u0259s\u0259l\u0259l\u0259r\u0259 fokuslana bilir, \u00e7\u00fcnki art\u0131q m\u00fchasibat haqq\u0131nda d\u00fc\u015f\u00fcnm\u0259k m\u0259cburiyy\u0259tind\u0259 deyil. U\u00e7otla ba\u011fl\u0131 b\u00fct\u00fcn \u00f6hd\u0259likl\u0259r bizim \u00fcz\u0259rimiz\u0259 d\u00fc\u015f\u00fcr v\u0259 s\u00f6zs\u00fcz ki, f\u0259aliyy\u0259timizin n\u0259tic\u0259sin\u0259 g\u00f6r\u0259 d\u0259 m\u0259suliyy\u0259ti biz da\u015f\u0131y\u0131r\u0131q.<\/p>\n H\u0259tta m\u00fcqavil\u0259l\u0259rimizd\u0259 d\u0259 g\u00f6st\u0259rilir ki, g\u0259l\u0259c\u0259kd\u0259 bizim f\u0259aliyy\u0259tl\u0259 ba\u011fl\u0131 h\u0259r hans\u0131 bir problem yaranarsa onun h\u0259llini, c\u0259rim\u0259l\u0259ri v\u0259 dig\u0259r \u00f6hd\u0259likl\u0259ri \u00f6z \u00fcz\u0259rimiz\u0259 g\u00f6t\u00fcr\u00fcr\u00fck. Sahibkar, yaxud m\u00fc\u0259ssis\u0259nin r\u0259hb\u0259ri art\u0131q u\u00e7otla ba\u011fl\u0131 riskl\u0259ri d\u00fc\u015f\u00fcnm\u0259li olmur. Biz is\u0259 \u00f6z n\u00f6vb\u0259mizd\u0259 b\u00fct\u00fcn yarana bil\u0259c\u0259k probleml\u0259ri \u00f6nc\u0259d\u0259n a\u015fkarlay\u0131b aradan qald\u0131r\u0131r\u0131q.<\/p>\n M\u00fc\u015ft\u0259ri il\u0259 olan raz\u0131l\u0131\u011fa \u0259sas\u0259n ona ayl\u0131q analitika t\u0259qdim edirik. Bu hesabata g\u0259l\u0259c\u0259k z\u0259r\u0259rl\u0259rin qar\u015f\u0131s\u0131n\u0131 almaq, m\u0259nf\u0259\u0259ti y\u00fcks\u0259ltm\u0259k \u00fc\u00e7\u00fcn m\u0259sl\u0259h\u0259tl\u0259r d\u0259 daxildir.<\/p>\n Sahibkarlara ilk m\u0259sl\u0259h\u0259tiniz n\u0259 olur?<\/strong><\/p>\n \u0130lk n\u00f6vb\u0259d\u0259 m\u00fc\u0259ssis\u0259 f\u0259aliyy\u0259tinin tamamil\u0259 leqal olmas\u0131d\u0131r. \u00c7\u00fcnki, \u0259m\u0259kda\u015fl\u0131q etm\u0259yimiz \u00fc\u00e7\u00fcn \u201ca\u011f\u201d m\u00fchasibat\u0131n olmas\u0131 \u0259n vacib \u015f\u0259rtimizdir. Bu h\u0259m d\u0259 m\u00fc\u0259ssis\u0259nin v\u0259 sahibkar\u0131n imicin\u0259 birba\u015fa t\u0259sir edir.<\/p>\n \u201cK\u00f6lg\u0259\u201d m\u00fchasibatl\u0131q\u00a0vergid\u0259n boyun qa\u00e7\u0131rmaq \u00fc\u00e7\u00fcn istifad\u0259 olunur\u2026<\/strong><\/p>\n B\u0259zi sahibkarlar\u0131n m\u00fchasibatda s\u0259ri\u015ft\u0259si olmad\u0131\u011f\u0131 \u00fc\u00e7\u00fcn, onlar vergid\u0259n qorxurlar. \u018fslind\u0259 m\u00fchasibat u\u00e7otu do\u011fru apar\u0131larsa, vergi h\u0259cmini qanuni yollarla optimalla\u015fd\u0131rmaq olar. Bunun \u00fc\u00e7\u00fcn qanunlar\u0131 bilm\u0259k v\u0259 s\u0259n\u0259dl\u0259\u015fdirm\u0259ni inc\u0259 aparmaq kifay\u0259tdir.<\/p>\n H\u0259r bir sahibkar qazanc\u0131ndan b\u00fcdc\u0259y\u0259 vergi \u00f6d\u0259m\u0259lidir.\u00a0\u00c7\u00fcnki, bir \u00e7ox sah\u0259l\u0259r b\u00fcdc\u0259d\u0259n maliyy\u0259l\u0259\u015fdirilir. Torpaqlar\u0131m\u0131z\u0131n azad olunmas\u0131 h\u0259r birimiz \u00fc\u00e7\u00fcn sevinc v\u0259 f\u0259r\u0259h m\u0259nb\u0259yidir. M\u0259hz b\u00fcdc\u0259y\u0259 daxil olan vergi \u00f6d\u0259m\u0259l\u0259ri say\u0259sind\u0259 Ordumuzu laz\u0131mi silah-sursatla t\u0259min etm\u0259k m\u00fcmk\u00fcn oldu. Vergi \u00f6d\u0259m\u0259k h\u0259r bir Az\u0259rbaycan v\u0259t\u0259nda\u015f\u0131n\u0131n borcudur.<\/p>\n \u015eirk\u0259tiniz audit xidm\u0259tl\u0259ri d\u0259 t\u0259klif edir. Bunun sahibkar \u00fc\u00e7\u00fcn xeyri n\u0259dir?<\/strong><\/p>\n Qanunvericilikl\u0259 t\u0259yin olunub ki, MMC, s\u0259hmdar c\u0259miyy\u0259tl\u0259r, b\u0259l\u0259diyy\u0259l\u0259r m\u00fctl\u0259q ilin n\u0259tic\u0259l\u0259rin\u0259 \u0259sas\u0259n audit ke\u00e7irm\u0259lidir.<\/p>\n Auditin bir \u00e7ox \u00fcst\u00fcnl\u00fckl\u0259ri var, \u0259n \u0259sas\u0131 is\u0259 s\u0131\u011fortad\u0131r. Audit zaman\u0131 il \u0259rzind\u0259 u\u00e7otda ba\u015f vermi\u015f s\u0259hvl\u0259r a\u015fkar olunur v\u0259 aradan qald\u0131r\u0131l\u0131r. M\u0259qs\u0259d f\u0259aliyy\u0259td\u0259 olan yanl\u0131\u015fl\u0131qlar\u0131n, yarana bil\u0259c\u0259k uy\u011funsuzluqlar\u0131n qar\u015f\u0131n\u0131 almaqd\u0131r.<\/p>\n Kadrlar \u00fczr\u0259 m\u00fct\u0259x\u0259ssisl\u0259rin az olmas\u0131 da problem yaradan amill\u0259rd\u0259n biridir. A\u015fkar olunmu\u015f s\u0259hvl\u0259rin \u0259ks\u0259riyy\u0259ti m\u0259hz kadrlar \u015f\u00f6b\u0259sind\u0259 yaran\u0131r. Bildiyiniz kimi, Az\u0259rbaycanda t\u0259sis\u00e7il\u0259r aras\u0131nda olan naraz\u0131l\u0131q v\u0259 m\u00fcbahis\u0259l\u0259r geni\u015f yay\u0131l\u0131b. Sizc\u0259, f\u0259aliyy\u0259tiniz bu problemin aradan qald\u0131r\u0131lmas\u0131na k\u00f6m\u0259k ed\u0259 bil\u0259rmi?<\/strong><\/p>\n B\u0259li, bel\u0259 hallarla da qar\u015f\u0131la\u015fm\u0131\u015f\u0131q. T\u0259sis\u00e7il\u0259r aras\u0131ndak\u0131 konfliktl\u0259ri h\u0259ll etm\u0259k \u00fc\u00e7\u00fcn audit ke\u00e7irdik v\u0259 onun n\u0259tic\u0259l\u0259ri \u0259sas\u0131nda t\u0259r\u0259fl\u0259r raz\u0131l\u0131\u011fa g\u0259l\u0259 bildi.<\/p>\n T\u0259\u0259ss\u00fcf ki, bel\u0259 hallar \u0259n pis halda faci\u0259 il\u0259, yaxud t\u0259r\u0259fl\u0259rd\u0259n birinin h\u0259bsi il\u0259 d\u0259 n\u0259tic\u0259l\u0259n\u0259 bil\u0259r. \u201cA\u011f\u201d m\u00fchasibat\u0131n apar\u0131lmas\u0131 v\u0259 audit yoxlamalar\u0131 is\u0259 bel\u0259 hallar\u0131n qar\u015f\u0131s\u0131n\u0131 al\u0131r.<\/p>\n Pandemiya d\u00f6vr\u00fcnd\u0259 m\u00fc\u015ft\u0259ril\u0259rl\u0259 m\u00fcnasib\u0259tl\u0259ri nec\u0259 qura bildiniz?<\/strong><\/p>\n \u015eirk\u0259timizd\u0259 m\u00fcasir texnologiya v\u0259 lisenziyal\u0131 proqram t\u0259minat\u0131ndan istifad\u0259 edirik. Qabaqc\u0131l komp\u00fcter avadanl\u0131qlar\u0131 \u00fcz\u0259rind\u0259 qurulan sistemimiz say\u0259sind\u0259 pandemiya zaman\u0131 m\u00fc\u015ft\u0259ril\u0259rimizl\u0259 distant \u0259laq\u0259 quruldu v\u0259 karantin \u015f\u0259raitinin u\u00e7ota he\u00e7 bir t\u0259siri olmad\u0131. Xidm\u0259tl\u0259rimizd\u0259n faydalanan h\u0259r k\u0259s \u015f\u0259b\u0259k\u0259 vasit\u0259si il\u0259 t\u0259hl\u00fck\u0259siz olaraq serverl\u0259rimiz\u0259 \u00f6z m\u0259lumatlar\u0131n\u0131 y\u00fckl\u0259yib, onlar\u0131 rahatl\u0131qla n\u0259zar\u0259t alt\u0131nda saxlaya bilirdi.<\/p>\n \u018fm\u0259kda\u015flar\u0131m\u0131z i\u015f yerin\u0259 g\u0259lm\u0259d\u0259n, distant olaraq f\u0259aliyy\u0259tl\u0259rini m\u00fcv\u0259ff\u0259qiyy\u0259tl\u0259 davam etdil\u0259r. Bu, biz\u0259 \u00f6hd\u0259likl\u0259rimizi tam vaxt\u0131nda yerin\u0259 yetirm\u0259k \u00fc\u00e7\u00fcn imkan yaratd\u0131 v\u0259 i\u015fimizin keyfiyy\u0259tin\u0259 he\u00e7 bir m\u0259nfi t\u0259sir g\u00f6st\u0259rm\u0259di. H\u0259m m\u00fc\u015ft\u0259ril\u0259rimiz, h\u0259m d\u0259 komanda \u00fczvl\u0259ri il\u0259 video v\u0259 audio konfranslar vasit\u0259sil\u0259 m\u00fczakir\u0259l\u0259r apar\u0131r\u0131q. Bu, s\u0259rt karantin \u015f\u0259raitin\u0259 riay\u0259t etm\u0259y\u0259 v\u0259 eyni zamanda f\u0259aliyy\u0259timizi davam etdirm\u0259y\u0259 imkan yarad\u0131r.<\/p>\n Pandemiya sahibkarlara biznes strategiyan\u0131 v\u0259 idar\u0259etm\u0259 metodlar\u0131n\u0131 d\u0259yi\u015fm\u0259y\u0259 vadar etdi. Bel\u0259 \u00e7\u0259tin anlarda onlar\u0131n m\u00fct\u0259x\u0259ssis m\u0259sl\u0259h\u0259tl\u0259rin\u0259 ehtiyaclar\u0131 var. Biz \u00f6z t\u0259cr\u00fcb\u0259mizi v\u0259 bacar\u0131\u011f\u0131m\u0131z\u0131 m\u0259hz m\u00fc\u015ft\u0259ril\u0259rimizin rifah\u0131na y\u00f6n\u0259ldirik. Bazarda qal\u0131b, inki\u015faf etm\u0259k ist\u0259y\u0259n h\u0259r bir sahibkara v\u0259 m\u00fc\u0259ssis\u0259y\u0259 yard\u0131m etm\u0259y\u0259 haz\u0131r\u0131q. Yet\u0259r ki, biz\u0259 m\u00fcraci\u0259t etsin.<\/p>\n","protected":false},"excerpt":{"rendered":" Pandemiya d\u00fcnya iqtisadiyyat\u0131n\u0131 iflic etdi, ona g\u00fccl\u00fc z\u0259rb\u0259 vurdu. Bu da, \u00f6z n\u00f6vb\u0259sind\u0259, \u015firk\u0259tl\u0259rin ba\u011flanmas\u0131 il\u0259 yana\u015f\u0131, ki\u00e7ilmi\u015f bazarda g\u00fccl\u00fc r\u0259qab\u0259t\u0259 g\u0259tirib \u00e7\u0131xard\u0131. Bu \u00e7\u0259tinlikl\u0259rin fonunda ayaqda qalmaq ist\u0259y\u0259n biznesl\u0259r \u00fc\u00e7\u00fcn maliyy\u0259 planlamas\u0131 v\u0259 m\u00fchasibat u\u00e7otu \u00f6n plana \u00e7\u0131x\u0131r. B\u00f6hran d\u00f6vr\u00fcnd\u0259 planlama v\u0259 u\u00e7ot bar\u0259sind\u0259 \u201cFinance Group Accounting & Consulting\u201d \u015firk\u0259tinin ba\u015f direktoru v\u0259 h\u0259mt\u0259sis\u00e7isi \u015eamil Qo\u00e7ulu il\u0259 s\u00f6hb\u0259t etdik. \u015eamil m\u00fc\u0259llim Az\u0259rbaycan D\u00f6vl\u0259t \u0130qtisad Universitenin m\u0259zunu, \u0130qtisadiyyat Elml\u0259ri Doktoru, professor, 2 kitab\u0131n v\u0259 bir cox m\u0259qal\u0259l\u0259rin m\u00fc\u0259llifidir, h\u0259m\u00e7inin uzun ill\u0259r vergi orqanlar\u0131nda \u00e7al\u0131\u015f\u0131b. \u015eamil m\u00fc\u0259llim, nec\u0259 oldu ki, konsaltinq…<\/p>\n","protected":false},"author":2,"featured_media":288478,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[19],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/02\/7797721d-7682-45b0-85ff-ccc545658159.jpg",620,413,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/02\/7797721d-7682-45b0-85ff-ccc545658159.jpg",620,413,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/02\/7797721d-7682-45b0-85ff-ccc545658159.jpg",620,413,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/02\/7797721d-7682-45b0-85ff-ccc545658159-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/02\/7797721d-7682-45b0-85ff-ccc545658159-300x200.jpg",300,200,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/02\/7797721d-7682-45b0-85ff-ccc545658159.jpg",620,413,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/02\/7797721d-7682-45b0-85ff-ccc545658159.jpg",620,413,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/02\/7797721d-7682-45b0-85ff-ccc545658159.jpg",620,413,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/02\/7797721d-7682-45b0-85ff-ccc545658159-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/02\/7797721d-7682-45b0-85ff-ccc545658159.jpg",620,413,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"G\u00fcnd\u0259m<\/a>","rttpg_excerpt":"Pandemiya d\u00fcnya iqtisadiyyat\u0131n\u0131 iflic etdi, ona g\u00fccl\u00fc z\u0259rb\u0259 vurdu. Bu da, \u00f6z n\u00f6vb\u0259sind\u0259, \u015firk\u0259tl\u0259rin ba\u011flanmas\u0131 il\u0259 yana\u015f\u0131, ki\u00e7ilmi\u015f bazarda g\u00fccl\u00fc r\u0259qab\u0259t\u0259 g\u0259tirib \u00e7\u0131xard\u0131. Bu \u00e7\u0259tinlikl\u0259rin fonunda ayaqda qalmaq ist\u0259y\u0259n biznesl\u0259r \u00fc\u00e7\u00fcn maliyy\u0259 planlamas\u0131 v\u0259 m\u00fchasibat u\u00e7otu \u00f6n plana \u00e7\u0131x\u0131r. B\u00f6hran d\u00f6vr\u00fcnd\u0259 planlama v\u0259 u\u00e7ot bar\u0259sind\u0259 \u201cFinance Group Accounting & Consulting\u201d \u015firk\u0259tinin ba\u015f direktoru v\u0259 h\u0259mt\u0259sis\u00e7isi…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/288477"}],"collection":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=288477"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/288477\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/288478"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=288477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=288477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=288477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nDig\u0259r t\u0259r\u0259fd\u0259n, m\u00fc\u0259ssis\u0259nin t\u0259sis\u00e7isi v\u0259 r\u0259hb\u0259ri f\u0259rqli \u015f\u0259xsl\u0259r oldu\u011fu halda, audit hesabat\u0131 t\u0259sis\u00e7iy\u0259 MMC-nin f\u0259aliyy\u0259ti haqq\u0131nda m\u00fcst\u0259qil auditorlar\u0131n r\u0259yini \u00f6yr\u0259nm\u0259y\u0259 imkan yarad\u0131r. Bu zaman t\u0259sis\u00e7i m\u00fc\u0259ssis\u0259 haqq\u0131nda tam v\u0259 \u015f\u0259ffaf m\u0259lumat ala bilir.<\/p>\n