{"id":232709,"date":"2025-10-27T17:43:33","date_gmt":"2025-10-27T13:43:33","guid":{"rendered":""},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T20:00:00","slug":"","status":"publish","type":"post","link":"https:\/\/ucnoqta.az\/?p=232709","title":{"rendered":"“Az\u0259ristilikt\u0259chizat”da n\u00f6qsanlar a\u015fkarland\u0131"},"content":{"rendered":"

Hesablama Palatas\u0131 "Az\u0259ristilikt\u0259chizat"da nöqsanlar a\u015fkarlay\u0131b.<\/strong><\/p>\n

Ucnoqta.az bu bar\u0259d\u0259 Palataya istinad\u0259n x\u0259b\u0259r verir. M\u0259lumata gör\u0259, HP 2025-ci il üzr\u0259 \u0130\u015f Plan\u0131na müvafiq olaraq "Az\u0259ristilikt\u0259chizat" ASC üzr\u0259 dövl\u0259t v\u0259saitl\u0259rinin v\u0259 dig\u0259r \u0259mlak\u0131n\u0131n idar\u0259 olunmas\u0131na dair uy\u011funluq auditi apar\u0131b.<\/p>\n

Qeyd edilib ki, k\u0259nar dövl\u0259t maliyy\u0259 n\u0259zar\u0259ti t\u0259dbiri il\u0259 1 yanvar 2023-cü ild\u0259n 1 aprel 2025-ci il tarixin\u0259 q\u0259d\u0259r olan müdd\u0259t \u0259hat\u0259 olunub, audit predmetinin pul v\u0259saitl\u0259rinin h\u0259r\u0259k\u0259ti üz\u0259rind\u0259n faktiki maliyy\u0259 tutumu ümumilikd\u0259 daxilolmalar üzr\u0259 149,3 milyon manat, xaricolmalar üzr\u0259 146,7 milyon manat olub.<\/p>\n

Auditl\u0259 \u0259sas\u0259n a\u015fa\u011f\u0131dak\u0131lar mü\u0259yy\u0259n edilib:<\/p>\n

– \u0130stehsal edilmi\u015f istilik enerjisin\u0259 ç\u0259kil\u0259n x\u0259rcl\u0259rin t\u0259rkibind\u0259 qaz (müvafiq olaraq, 27 milyon 140,1 min manat v\u0259 27 milyon 140,1 min manat) v\u0259 enerji (müvafiq olaraq, 5 milyon 794,1 min manat v\u0259 5 milyon 834,4 min manat) x\u0259rcl\u0259rinin xüsusi ç\u0259kisi 2023-cü ild\u0259 57,5 %, 2024-cü ild\u0259 is\u0259 57,1 % t\u0259\u015fkil edib ki, bu da auditl\u0259 \u0259hat\u0259 olunan dövrd\u0259 (\u0259sas\u0259n hesabat ill\u0259rinin I v\u0259 IV rübl\u0259rind\u0259) dövl\u0259t büdc\u0259sind\u0259n subsidiyala\u015fd\u0131rma t\u0259l\u0259bat\u0131n\u0131n yaranmas\u0131n\u0131 \u015f\u0259rtl\u0259ndir\u0259n v\u0259 n\u0259tic\u0259 etibar\u0131 il\u0259 istilik t\u0259chizat\u0131 xidm\u0259tl\u0259rinin tarifl\u0259rinin h\u0259cmini formala\u015fd\u0131ran \u0259sas amill\u0259rd\u0259n olub.<\/p>\n

\u0130stilik t\u0259chizat\u0131 xidm\u0259tl\u0259ri haqlar\u0131n\u0131n \u0259hali istehlakç\u0131 v\u0259 qeyri-\u0259hali istehlakç\u0131 qruplar\u0131 üzr\u0259 son ill\u0259r ard\u0131c\u0131l olaraq yüks\u0259ldilm\u0259si kimi \u0259m\u0259liyyat f\u0259aliyy\u0259tind\u0259n g\u0259lirl\u0259rin art\u0131r\u0131lmas\u0131na s\u0259b\u0259b olan t\u0259nziml\u0259m\u0259l\u0259rin t\u0259tbiqi \u015f\u0259raitind\u0259 dövl\u0259t büdc\u0259sind\u0259n ayr\u0131lan subsidiya m\u0259bl\u0259\u011finin t\u0259dric\u0259n optimalla\u015fd\u0131r\u0131lmas\u0131na 2025-ci ild\u0259 ba\u015flan\u0131lmay\u0131b.<\/p>\n

\u0130ki il \u0259rzind\u0259 dövl\u0259t büdc\u0259sind\u0259n 89,6 milyon manat subsidiya m\u0259bl\u0259\u011finin v\u0259 5,5 milyon manat \u0259sasl\u0131 x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259si \u015f\u0259raitind\u0259 hesabat ill\u0259rinin yekunlar\u0131n\u0131n müqayis\u0259si istilik enerjisi istehsal\u0131n\u0131n 3,7 min Qkal (0,3 %), istilik enerjisi al\u0131\u015f\u0131n\u0131n 8 min Qkal (6,1 %), sat\u0131\u015f\u0131n (norma üzr\u0259 itkil\u0259r ç\u0131x\u0131ld\u0131qdan sonra) h\u0259cminin 10,1 min Qkal (0,8 %), abonent bazas\u0131n\u0131n \u0259hali istehlakç\u0131 qrupu üzr\u0259 0,2 % v\u0259 qeyri-\u0259hali istehlakç\u0131 qrupu üzr\u0259 6 %, g\u0259lirl\u0259rin 3,9 milyon manat m\u0259bl\u0259\u011find\u0259 (7,5 %) artmas\u0131n\u0131, g\u0259lirin \u0259ld\u0259 edilm\u0259si il\u0259 ba\u011fl\u0131 x\u0259rcl\u0259rin t\u0259xmin\u0259n eyni s\u0259viyy\u0259d\u0259 qalmas\u0131n\u0131 v\u0259 z\u0259r\u0259rin 3,5 milyon manat (75,3 %) m\u0259bl\u0259\u011find\u0259 azalmas\u0131n\u0131 göst\u0259rib.<\/p>\n

T\u0259qdim edilmi\u015f m\u0259lumatlara \u0259sas\u0259n 2024-cü ild\u0259 1 Qkal istilik enerjisinin maya d\u0259y\u0259ri bütün istehlakç\u0131 qruplar\u0131 üzr\u0259 ümumilikd\u0259 37 manata, o cüml\u0259d\u0259n \u0259hali istehlakç\u0131 qrupu üzr\u0259 43 manata, qeyri-\u0259hali istehlakç\u0131 qrupu üzr\u0259 37 manata yax\u0131n t\u0259\u015fkil etm\u0259kl\u0259 \u0259hali istehlakç\u0131 qrupu üzr\u0259 sonuncu art\u0131r\u0131lm\u0131\u015f tarifi 2 d\u0259f\u0259d\u0259n d\u0259 çox üst\u0259l\u0259yib, qeyri-\u0259hali istehlakç\u0131 qrupu üzr\u0259 müqavil\u0259 qiym\u0259tind\u0259n is\u0259 a\u015fa\u011f\u0131 olub.<\/p>\n

T\u0259qdim edilmi\u015f m\u0259lumatlara \u0259sas\u0259n, müxt\u0259lif ünvanlarda yerl\u0259\u015fm\u0259kl\u0259 ümumi m\u0259nzil say\u0131 6 746 olan 213 binada istilik t\u0259chizat\u0131 xidm\u0259tl\u0259ri alan m\u0259nzill\u0259rin say\u0131n\u0131n h\u0259r bina üzr\u0259 10 m\u0259nzil v\u0259 ya 10 m\u0259nzild\u0259n az, o cüml\u0259d\u0259n binalardak\u0131 ümumi say\u0131 4 670-\u0259 b\u0259rab\u0259r m\u0259nzill\u0259r üzr\u0259 istilik t\u0259chizat\u0131 xidm\u0259tl\u0259ri alan m\u0259nzill\u0259rin xüsusi ç\u0259kisinin 20 v\u0259 daha a\u015fa\u011f\u0131 faiz intervallar\u0131nda olmas\u0131 v\u0259 s. bu kimi hallar mövcuddur ki, bu da uzun ill\u0259r \u0259rzind\u0259 \u0259hali istehlakç\u0131 qrupuna istilik xidm\u0259tl\u0259rinin m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada t\u0259chizat\u0131 sah\u0259sind\u0259 z\u0259ruri i\u015fl\u0259rin (sistemin modernl\u0259\u015fdirilm\u0259si il\u0259 abonent bazas\u0131n\u0131n v\u0259 isidil\u0259n sah\u0259l\u0259rin geni\u015fl\u0259ndirilm\u0259si) laz\u0131mi s\u0259viyy\u0259d\u0259 h\u0259yata keçirilm\u0259m\u0259si dem\u0259kdir.<\/p>\n

N\u0259tic\u0259 etibar\u0131 il\u0259 qeyd etm\u0259k olar ki, \u0259m\u0259liyyat f\u0259aliyy\u0259ti ç\u0259rçiv\u0259sind\u0259 \u0259hali istehlakç\u0131 qrupuna aid çoxm\u0259nzilli binalara tam h\u0259cmd\u0259 istilik t\u0259chizat\u0131 xidm\u0259tl\u0259rinin göst\u0259rilm\u0259si üçün \u0259sas infrastruktur (borular, paylay\u0131c\u0131lar, i\u015fçi heyy\u0259ti, qaz, elektrik enerjisi v\u0259 s. m\u0259sr\u0259fl\u0259r) t\u0259minat\u0131 v\u0259 müvafiq elementl\u0259r üzr\u0259 x\u0259rcl\u0259rin qar\u015f\u0131lanmas\u0131 müqabilind\u0259 sat\u0131\u015f potensial\u0131 faktiki olaraq tam h\u0259cmd\u0259 realla\u015fd\u0131r\u0131lm\u0131r. Mövcud v\u0259ziyy\u0259t bir t\u0259r\u0259fd\u0259n \u0259hali istehlakç\u0131 qrupu üzr\u0259 tarifin (sat\u0131\u015f qiym\u0259tinin) maya d\u0259y\u0259rind\u0259n d\u0259f\u0259l\u0259rl\u0259 a\u015fa\u011f\u0131 s\u0259viyy\u0259d\u0259 t\u0259nziml\u0259nm\u0259si \u015f\u0259raitind\u0259 abonent bazas\u0131n\u0131n geni\u015fl\u0259ndirilm\u0259sinin perspektivli (iqtisadi c\u0259h\u0259td\u0259n rentabelli) olmamas\u0131n\u0131 (z\u0259r\u0259rin daha da yüks\u0259lm\u0259sin\u0259 s\u0259b\u0259b olmas\u0131n\u0131) \u015f\u0259rtl\u0259ndirib, dig\u0259r t\u0259r\u0259fd\u0259n dövl\u0259t \u0259mlak\u0131n\u0131n idar\u0259 edilm\u0259sinin s\u0259m\u0259r\u0259lilik meyarlar\u0131 il\u0259 uy\u011funsuzluqlar yarad\u0131b.<\/p>\n

Ümumilikd\u0259, 244 \u0259d\u0259d qazanxanan\u0131n faktiki yerl\u0259\u015fdiyi obyektl\u0259rin (da\u015f\u0131nmaz \u0259mlaklar\u0131n) "Az\u0259ristilikt\u0259chizat"a aid olmamas\u0131, o cüml\u0259d\u0259n bir qisminin konservasiya statusunda olmas\u0131 v\u0259 yaxud bitm\u0259mi\u015f formas\u0131nda tikili qalmas\u0131 "Az\u0259ristilikt\u0259chizat"\u0131n f\u0259aliyy\u0259tind\u0259 dayan\u0131ql\u0131l\u0131\u011f\u0131n t\u0259min olunmas\u0131 bax\u0131m\u0131ndan balans m\u0259nsubiyy\u0259tinin optimalla\u015fd\u0131r\u0131lmas\u0131 m\u0259s\u0259l\u0259l\u0259rini aktualla\u015fd\u0131r\u0131b.<\/p>\n

\u0130lkin uçot m\u0259lumatlar\u0131 ümumi debitor borclar\u0131n m\u0259bl\u0259\u011finin 1 yanvar 2023-cü il tarixin\u0259 20 milyon 758,9 min manat, 1 yanvar 2025-ci il tarixin\u0259 24 milyon 749,4 min manat, 1 aprel 2025-ci il tarixin\u0259 is\u0259 34 milyon 532,6 min manat t\u0259\u015fkil etdiyini göst\u0259rib, eyni zamanda auditl\u0259 \u0259hat\u0259 olunan dövrd\u0259 sat\u0131\u015fdan g\u0259lirl\u0259rin y\u0131\u011f\u0131m s\u0259viyy\u0259sinin hesabat ill\u0259rinin \u0259vv\u0259lin\u0259 olan borclar n\u0259z\u0259r\u0259 al\u0131nmadan ümumilikd\u0259 86-90 % (o cüml\u0259d\u0259n, \u0259hali istehlakç\u0131 qrupu üzr\u0259 71 -78 %) interval\u0131nda olsa da hesabat ill\u0259rinin \u0259vv\u0259lin\u0259 olan bütün borclar n\u0259z\u0259r\u0259 al\u0131nmaqla ümumilikd\u0259 40-45 % (o cüml\u0259d\u0259n, \u0259hali istehlakç\u0131 qrupu üzr\u0259 20 -25 %) interval\u0131nda d\u0259yi\u015fdiyini dem\u0259y\u0259 \u0259sas verib.<\/p>\n

Dövl\u0259t büdc\u0259sind\u0259n maliyy\u0259l\u0259\u015fdiril\u0259n investisiya qoyulu\u015flar\u0131 hesab\u0131na Bak\u0131 \u015f\u0259h\u0259rind\u0259 tikilmi\u015f, yenid\u0259n qurulmu\u015f v\u0259 ya modernl\u0259\u015fdirilmi\u015f qazanxanalar\u0131n müvafiq t\u0259rkib hiss\u0259l\u0259rinin timsal\u0131nda 1 milyon 618 min 067 manat d\u0259y\u0259rind\u0259 aktivl\u0259rin maliyy\u0259 (mühasibat) uçotunda müvafiq qaydada \u0259ks etdirilm\u0259si t\u0259min edilm\u0259yib.<\/p>\n

Hesablama Palatas\u0131n\u0131n Kollegiyas\u0131 auditin n\u0259tic\u0259l\u0259rini müzakir\u0259 ed\u0259r\u0259k yol verilmi\u015f nöqsan v\u0259 çat\u0131\u015fmazl\u0131qlar\u0131n aradan qald\u0131r\u0131lmas\u0131 ç\u0259rçiv\u0259sind\u0259 3 milyon 654,3 min manat m\u0259bl\u0259\u011find\u0259 olan hiss\u0259sinin müvafiq qaydada (\u0259sas\u0259n, uçota) b\u0259rpa olunmas\u0131n\u0131 n\u0259z\u0259r\u0259 al\u0131b, dig\u0259r nöqsan v\u0259 çat\u0131\u015fmazl\u0131qlar\u0131n aradan qald\u0131r\u0131lmas\u0131na dair ir\u0259li sürülmü\u015f t\u0259klifl\u0259rin yerin\u0259 yetirilm\u0259si, el\u0259c\u0259 d\u0259 a\u015fkar edilmi\u015f müvafiq m\u0259s\u0259l\u0259l\u0259rl\u0259 \u0259laq\u0259dar qanunvericilikl\u0259 mü\u0259yy\u0259n edilmi\u015f s\u0259lahiyy\u0259tl\u0259r\u0259 uy\u011fun t\u0259dbirl\u0259rin h\u0259yata keçirilm\u0259si üçün z\u0259ruri s\u0259n\u0259d v\u0259 m\u0259lumatlar\u0131n aidiyy\u0259ti üzr\u0259 gönd\u0259rilm\u0259si bar\u0259d\u0259 q\u0259rar q\u0259bul edib.\/\/\/apa<\/p>\n","protected":false},"excerpt":{"rendered":"

Hesablama Palatas\u0131 "Az\u0259ristilikt\u0259chizat"da nöqsanlar a\u015fkarlay\u0131b. Ucnoqta.az bu bar\u0259d\u0259 Palataya istinad\u0259n x\u0259b\u0259r verir. M\u0259lumata gör\u0259, HP 2025-ci il üzr\u0259 \u0130\u015f Plan\u0131na müvafiq olaraq "Az\u0259ristilikt\u0259chizat" ASC üzr\u0259 dövl\u0259t v\u0259saitl\u0259rinin v\u0259 dig\u0259r \u0259mlak\u0131n\u0131n…<\/p>\n","protected":false},"author":1,"featured_media":251278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[101],"tags":[],"class_list":["post-232709","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cemiyyet"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/232709","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=232709"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/232709\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/media\/251278"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=232709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=232709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=232709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}