3

OEIIINI?EEA

EUeA?ANUeEA EIIA?Oe?EIA AEAAeAI?ss

EI?ssA?I IAENEI A?EOI?IAE*

OAeE 657.47:664.34+334.5

E 70

IAE?E AEO?AO ? EAEUeEOETHAAIIss NIA?AA?OINO? I?IAeOEOe?? IA
OE?AIIAEA?IEO I?AeI?E?INOAAO

(IA IAOA??AEAO I?AeI?E?INOA OE?AIIAEA?II? I?IIENEIAINO? NIIAEEA*I?
EIIIA?AOe?? OE?A?IE)

Niaoe?aeuei?noue : 08.06.04 — aooaaeoa?nueeee iae?e, aiae?c oa aoaeeo

AAOI?AOA?AO

ia caeiaoooy iaoeiaiai nooiaiy

eaiaeeaeaoa aeiiii?/ieo iaoe

EUeA?A — 1999

Aeena?oaoe??th ? ?oeiien.

?iaioa aeeiiaia ia eaoaae?? aooaaeoa?nueeiai iae?eo Euea?anueei?
eiia?oe?eii? aeaaeai?? Oeiiini?eee.

Iaoeiaee ea??aiee : eaiaeeaeao aeiiii?/ieo iaoe, aeioeaio

Ica?ai Aieiaeeie? Ieaenaiae?iae/,

Euea?anueea eiia?oe?eia aeaaeai?y,

caa?aeoaa/ eaoaae?e aooaaeoa?nueeiai iae?eo

Io?oe?ei? iiiiaioe : aeieoi? aeiiii?/ieo iaoe, i?ioani?

Niiei Aaneeue Aaneeueiae/,

Ee?anueeee iaoe?iiaeueiee aeiiii?/iee oi?aa?neoao

eaiaeeaeao aeiiii?/ieo iaoe, aeioeaio

Iaeueiee A?oae?e A?eai?iae/,

Oa?iii?euenueea aeaaeai?y ia?iaeiiai ainiiaea?noaa

I?ia?aeia onoaiiaa : Iaeanueeee aea?aeaaiee aeiiii?/iee oi?aa?neoao
I?i?noa?noaa ina?oe Oe?a?ie, eaoaae?a aooaaeoa?nueeiai iae?eo oa
aoaeeoo, i.Iaeana.

Caoeno aeena?oaoe?? a?aeaoaeaoueny “_18__”_aa?aciy 1999 ?ieo i “_14__”
aiae. ia can?aeaii? niaoe?ae?ciaaii? A/aii? ?aaee E.35.840.01 c caoenoo
aeena?oaoe?e ia caeiaoooy iaoeiaiai nooiaiy eaiaeeaeaoa aeiiii?/ieo iaoe
Euea?anueei? eiia?oe?eii? aeaaeai?? ca aae?anith : i.Euea?a, aoe.
Ooaai-Aa?aiianueeiai, 10.

C aeena?oaoe??th iiaeia iciaeiieoenue o a?ae?ioaoe? Euea?anueei?
eiia?oe?eii? aeaaeai??.

Aaoi?aoa?ao ?ic?neaiee “_15__”_ethoiai 1999 ?ieo.

A/aiee nae?aoa?

niaoe?ae?ciaaii? A/aii? ?aaee,

eaiaeeaeao aeiiii?/ieo iaoe, aeioeaio
Aeiinueea A.?.

CAAAEUeIA OA?AEOA?ENOEEA AeENA?OAOe?EII? ?IAIOE

Aeooaeuei?noue oaie aeine?aeaeaiiy. Ia?ao?ae aeiiii?ee Oe?a?ie aei
?eieiaeo a?aeiinei aeiaaa? aeiei??iii? ci?ie ainiiaea?nueeeo iaoai?ci?a
oa noai?aiiy ye?nii iiai? nenoaie oi?aae?iiy. A oeeo oiiaao ae??oeoe
i?iaeaio aoaeoeaiiai ?icaeoeo oa aeiiii?/iiai c?inoaiiy oe?aiiaea?ieo
i?aei?e?inoa Oe?a?ie iaiiaeeeai aac oaeineiiaeaiiy, ianaiia?aae, nenoaie
oi?aae?iiy aeo?aoaie ? nia?aa?o?noth i?iaeoeoe??.

A oi?aae?ii? ae?iaieoeoaii aaaeeeaa ?ieue a?aeaiaeeoueny
aooaaeoa?nueeiio iae?eo, oeaio?aeueia i?noea a yeiio caeia? iae?e aeo?ao
? eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe??. Ia iniia? aeaieo i?i ?ici??
oa aeaee aeo?ao i?aoe?aieee oi?aae?inueeiai aia?aoo oe?aiiaea?iiai
i?aei?e?inoaa io?eiothoue ?ioi?iaoe?th i?i aeei?enoaiiy ?ano?n?a,
oi?ioaaiiy nia?aa?oino? i?iaeoeoe??, o ?acoeueoao? /iai c’yaey?oueny
iiaeeea?noue cae?enithaaoe iia?aoeaiee ? ianooiiee eiio?ieue ca
e?euee?nieie oa ye?nieie iieacieeaie, ?aaoethaaoe i?ioean ae?iaieoeoaa,
i?eeiaoe iioeiaeuei? oi?aae?inuee? ??oaiiy. Caaeey i?eeiyooy nai?/anieo
iia?aoeaieo ? oaeoe/ieo ??oaiue uiaei oi?aae?iiy nia?aa?o?noth
i?iaeoeoe?? oe?aiiaea?ieo i?aei?e?inoa a oiiaao iino?eii? aeeiai?ee
?eieiai? eii’thieoo?e iaiao?aeia nai?/ania, aeinoia??ia ? aiae?oe/ia
?ioi?iaoe?y uiaei oi?ioaaiiy nia?aa?oino?, yea caaacia/o?oueny
aooaaeoa?nueeei iae?eii oe?aiiaea?iiai i?aei?e?inoaa oa aaciina?aaeiuei
caeaaeeoue a?ae eiai “yeino?”.

Caaaeuei? i?iaeaie iae?eo aeo?ao ? eaeueeoethaaiiy nia?aa?oino?
i?iaeoeoe?? aeine?aeaeoaaeenue aaaaoueia aeiiii?noaie. Cia/io oaaao ?i
i?eae?eeee o nai?o i?aoeyo I.A?eooa, O.Aooeiaoeue, A.Aaeo?a, N.Aieia,
C.Aooeaeethe, A.?o?iaiei, N.Coa?eaae/, A.Eocuei?inueeee, I.Eoaeaeueiee,
A.E?iiee, TH.E?oa?i, A.Ia?oiiaiei, A.Niiei, A.Ona/, A.Oea/, I.Oea/,
I.*oia/aiei, N.Oea?aaai. Ieoaiiy aaoiiaoecaoe?? iae?eo aeo?ao ?
i?ioeano eaeueeoethaaiiy aeinoaoiuei oe?iei aena?oeai? A.A?aaith,
TH.Aa?eaith, A.Aeaaeaeiaei, A.?io?aiiaei, A.Caaai?iaei?i. Aniaeoe iae?eo
aeo?ao ? eaeueeoethaaiiy nia?aa?oino? aaciina?aaeiuei ia oe?aiiaea?ieo
i?aei?e?inoaao ?icaeyaeathoueny o i?aoeyo O.Aoneyeiai?, ?.Iaaethea,
N.Oicy?ai?, C.Aeuei?ia?a.

I?ioa, ieoaiiy iae?eo aeo?ao ? eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe??
ia oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i? eiiia?aoe?? a no/anieo oiiaao
ainiiaea?thaaiiy ?ice?eo? iaaeinoaoiuei oa iio?aaothoue aeiaeaoeiaiai
aeine?aeaeaiiy.

Iaoiaeeea iae?eo aeo?ao ? eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe??, ui
canoiniao?oueny ia oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i? eiiia?aoe??
Oe?a?ie, ia o iiai?e i??? a?aeiia?aea? no/aniei aeiiaai. Iiaeia
aeae?eeoe ianooii? i?iaeaie : aea?? iaoiaeo ioe?iee
oiaa?ii-iaoa??aeueieo oe?iiinoae; iaaeineiiae?noue oi?i aeieoiaioaoe??
uiaei iae?eo aeo?ao; aeei?enoaiiy iaaeineiiaei? iiiaieeaoo?e
eaeueeoeyoe?eieo noaoae aeo?ao; aea?? iioeiaeueiiai ia?ae?eo noaoae
iai?yieo aeo?ao oa aecia/aiiy aace ?o ?iciiae?eo i?ae i?noeyie
aeieeiaiiy aeo?ao ? oeaio?aie a?aeiia?aeaeueiino?; aea?? iaoiae?a iae?eo
aeo?ao ? eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe??; aea?? iaoiaeeee
aiae?co aeo?ao i?ae /an ieaioaaiiy ? i?iaiicoaaiiy. Aeei?enoaiiy
iia?oi?o iae?eiaeo iaoiaeee aeiaaa? ?o i?enoinoaaiiy aei niaoeeo?ee
i?aai?caoe?? ae?iaieoeoaa ia a?o/eciyieo oe?aiiaea?ieo i?aei?e?inoaao.
Iaaeinoaoiuei oaaae i?ae /an i?aai?caoe?? iae?eo a oe?aiiaea?i?e
i?iieneiaino? i?eae?ey?oueny ieoaiiyi eiai aaoiiaoecaoe??, aaeaea iae?e
aeo?ao ? eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? ? iaei??th c
iaeneeaaei?oeo oa iaea?aeiia?aeaeuei?oeo ae?eyiie nenoaie
aooaaeoa?nueeiai iae?eo, e ?ioaa?aoe?y oaoi?/ieo cania?a ia?iaee ?
ia?aaea/? aeiiii?/ii? ?ioi?iaoe?? aeicaieeoue aeeoe ia iiaee ??aaiue
i?aai?caoe?? aooaaeoa?nueeiai iae?eo, cia/ii i?aeaeueoue eiai
iia?aoeai?noue, aiae?oe/i?noue oa aoaeoeai?noue eiio?ieth.

Iaa?aeiia?aei?noue i?aai?caoe?? oa iaoiaeeee iae?eo aeo?ao ?
eaeueeoethaaiiy nia?aa?-oino? i?iaeoeoe?? ia oe?aiiaea?ieo
i?aei?e?inoaao no/aniei oiiaai ainiiaea?thaaiiy iao-iiaeea aea?? oaie
aeena?oaoe?eii? ?iaioe, iaoo, caaaeaiiy ? aieiai? iai?yiee
aeine?aeaeaiiy.

Ca’ycie ?iaioe c iaoeiaeie i?ia?aiaie, ieaiaie, oaiaie. Ia?aiee iai?yi
aeine?aeaeaiiy ? neeaaeiaith eiiieaenii? iaoeiai? oaie eaoaae?e
aooaaeoa?nueeiai iae?eo “Oaeineiiaeaiiy aooaaeoa?nueeiai iae?eo ia
i?aei?e?inoaao niiaeea/i? eiiia?aoe??”, caoaa?aeaeaii? A/aiith ?aaeith
Euea?anueei? eiia?oe?eii? aeaaeai?? 24 n?/iy 1997?. Eaoaae?aeueia oaia
?ic?iaey?oueny a?aeiia?aeii aei oaiaoe/iiai ieaio iaoeiai-aeine?aeieo
?ia?o Euea?anueei? eiia?oe?eii? aeaaeai??.

Iaoa ? caaaeaiiy aeine?aeaeaiiy. Iaoith aeena?oaoe?? ? oaeineiiaeaiiy
ae?th/i? i?aeoeee iae?eo aeo?ao ? eaeueeoethaaiiy nia?aa?oino?
i?iaeoeoe?? ia oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i? eiiia?aoe?? ca
aeiiiiiaith aeei?enoaiiy no/anieo iae?eiaeo nenoai, oi?i oa iaoiaeee.

O a?aeiia?aeiino? c iinoaaeaiith iaoith aecia/ai? caaaeaiiy
aeine?aeaeaiiy :

— aecia/eoe i?noea oa ?ieue oe?aiiaea?ii? i?iieneiaino? niiaeea/i?
eiiia?aoe?? o ia?iaeiiio ainiiaea?noa? Oe?a?ie, ?? niaoeeo?eo ?
i?eoaiaii? iniaeeaino?;

— aeyaeoe oa?aeoa?i? iniaeeaino? nenoaie iae?eo aeo?ao ? eaeueeoethaaiiy
nia?aa?oino? i?iaeoeoe??, i?eoaiaii? oe?aiiaea?iei i?aei?e?inoaai
niiaeea/i? eiiia?aoe?? a no/anieo oiiaao;

— ?ice?eoe aeiiii?/io nooue aeo?ao, ?ieue nia?aa?oino? i?iaeoeoe?? a
no/anieo oiiaao ainiiaea?thaaiiy, ?? i?noea a nenoai? oi?aae?iiy
oe?aiiaea?ieo i?aei?e?inoa;

— ?icaeyiooe ?nioth/o iaoiaeeeo iae?eo aeo?ao ? eaeueeoethaaiiy
nia?aa?oino? i?iaeoeoe?? ia oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i?
eiiia?aoe?? Oe?a?ie oa aecia/eoe oeyoe i?aeaeuaiiy ?? aoaeoeaiino?;

— aecia/eoe i?noea aeo?ao ? nia?aa?oino? i?iaeoeoe?? oe?aiiaea?ieo
i?aei?e?inoa o nenoaiao o?iainiaiai oa oi?aae?inueeiai iae?eo;

— ?icaeyiooe iaoiaeeeo iae?eo aeo?ao ia oe?aiiaea?ieo i?aei?e?inoaao c
aeei?enoaiiyi IAII;

— cai?iiiioaaoe iaoiaeeeo eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe??
oe?aiiaea?ieo i?aei?e?inoa Oe?a?ie c iaoith oaeineiiaeaiiy oi?ioaaiiy
aa?oino? ie?aieo aeae?a i?iaeoeoe?? oa aaooie?a oe?aa ? oe?aiaoei/ieo
ae?ia?a;

— aeine?aeeoe iaoiaee oi?aae?iiy nia?aa?o?noth i?iaeoeoe?? ia iniia?
aiae?co aeo?ao, ye? aeioe?eueii aeei?enoiaoaaoe ia oe?aiiaea?ieo
i?aei?e?inoaao.

Iaoeiaa iiaecia iaea?aeaieo ?acoeueoao?a. I?iaaaeaia aeena?oaoe?eia
aeine?aeaeaiiy aeaei ciiao ?ic?iaeoe iai?yie oaeineiiaeaiiy iaoiaeeee
iae?eo aeo?ao ? eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? ia
oe?aiiaea?ieo i?aei?e?inoaao a no/anieo oiiaao ainiiaea?thaaiiy. Ca
iane?aeeaie aeena?oaoe?eiiai aeine?aeaeaiiy io?eiaii ianooii?
?acoeueoaoe :

— ?ice?eoa nioe?aeueii-aeiiii?/ia nooue aeo?ao ? nia?aa?oino?
i?iaeoeoe?? a no/anieo oiiaao ?eieiai? aeiiii?ee ye aeiiii?/ieo
eaoaai??? oa ia’?eo?a aooaaeoa?nueeiai iae?eo;

— aea/ai? oai?aoe/i? ? i?aeoe/i? aniaeoe ?nioth/i? iaoiaeeee iae?eo
aeo?ao oa eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? ia oe?aiiaea?ieo
i?aei?e?inoaao niiaeea/i? eiiia?aoe?? oa ?ic?iaeaii eiie?aoi?
i?iiiceoe?? uiaei ?o iie?aoaiiy;

— iaa?oioiaai? iniiai? aniaeoe a?aeiinii oi?ioaaiiy iaoiaeeee
o?iainiaiai oa oi?aae?inueeiai iae?eo aeo?ao ? eaeueeoethaaiiy
nia?aa?oino? i?iaeoeoe?? ia i?aei?e?inoaao oe?aiiaea?ii? i?iieneiaino?;

— aianai? i?iiiceoe?? ii oaeineiiaeaiith oi?i aeieoiaioaoe??
oe?aiiaea?iiai i?aei?e?inoaa uiaei iae?eo aeo?ao;

— ?ic?iaeaia ? cai?iiiiiaaia aei aeei?enoaiiy ia oe?aiiaea?ieo
i?aei?e?inoaao iiiaieeaoo?a eaeueeoeyoe?eieo noaoae, ia?ae?e noaoae
iai?yieo aeo?ao, a oaeiae iaoiaeeea ?iciiae?eo iai?yieo aeo?ao;

— aecia/aii oa ?ic?iaeaii iaoiaee/i? i?aeoiaee uiaei iae?eo aeo?ao ia
oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i? eiiia?aoe?? c aeei?enoaiiyi
IAII;

— cai?iiiiiaaii aeey aeei?enoaiiy ia oe?aiiaea?ieo i?aei?e?inoaao
niiaeea/i? eiiia?aoe?? Oe?a?ie iaoiae iae?eo aeo?ao ? eaeueeoethaaiiy
nia?aa?oino? i?iaeoeoe?? ca iaeii??aeieie naeoe?yie;

— cai?iiiiiaaia iaoiaeeea aiae?co ?aeaaaioii? ?ioi?iaoe??.

I?aeoe/ia cia/aiiy iaea?aeaieo ?acoeueoao?a iieyaa? o oiio, ui
ai?iaaaeaeaiiy o i?aeoeeo ?iaioe oe?aiiaea?ieo i?aei?e?inoa
cai?iiiiiaaii? iaoiaeeee iae?eo aeo?ao ? eaeueeoethaaiiy nia?aa?oino?
i?iaeoeoe?? c aeei?enoaiiyi IAII caaacia/eoue nai?/aniee eiio?ieue ca
oi?ioaaiiyi nia?aa?oino? ie?aieo aeae?a i?iaeoeoe?? o ?ic??c? oeaio??a
a?aeiia?aeaeueiino? ? iia?aoeaiee aieea ia i?e/eie, ye? i?ecaiaeyoue aei
a?aeoeeaiue a?ae ae?th/eo ii?i aeo?ao. Io?eiai? ?acoeueoaoe
aeine?aeaeaiiy, nea?iaai? ia i?aeaeuaiiy aeinoia??iino?, iia?aoeaiino? ?
aiae?oe/iino? iae?eo aeo?ao o ?ic??c? ia’?eo?a eaeueeoethaaiiy, aeathoue
iiaeeea?noue a?eueo iiaii aeyaeyoe oa aeei?enoiaoaaoe
aioo??oiueiae?iaie/? ?aca?ae oe?aiiaea?iiai i?aei?e?inoaa aeey
i?aeaeuaiiy aoaeoeaiino? ae?iaieoeoaa, ??aiy ?aioaaaeueiino? ?
i?eaooeiaino?.

Aeena?oaoe?eia ?iaioa aeeiiaia ca?aeii c ieaiii ?iaioe naeoe??
aooaaeoa?nueeiai iae?eo ? ca?oiino? iaoeiai-eiinoeueoaoeaii? ?aaee
Oeiiini?eee aei 2000 ?ieo. Iaoiaee/i? ?ic?iaee aaoi?a ai?iaaaeaeai? ia
oe?aieiia?iaoao A?iieoeueei?, AEeoiie?nueei?, Euea?anueei? ?
??aiainueei? iaeniiaeeani?eie, ui i?aeoaa?aeaeo?oueny aeia?aeeaie oeeo
i?aai?caoe?e oa i?aei?e?inoa. Oai?aoe/i? ? i?aeoe/i? ?aeiiaiaeaoe??,
cai?iiiiiaai? a aeena?oaoe?ei?e ?iaio?, aeei?enoiaothoueny o
iaa/aeueiiio i?ioean? Euea?anueei? eiia?oe?eii? aeaaeai?? a nenoai?
i?aeaioiaee ? ia?ai?aeaioiaee iae?eiaeo i?aoe?aiee?a, ui oaeiae
i?aeoaa?aeaeaii aeia?aeeith.

Iniaenoee aianie caeiaoaa/a. Aeena?oaoe?y ? naiino?eiith caaa?oaiith
?iaioith aaoi?a. C iaoeiaeo i?aoeue, iioae?eiaaieo o ni?aaaoi?noa?, a
aeena?oaoe?? aeei?enoai? eeoa o? ?aea? ? iieiaeaiiy, ui ? ?acoeueoaoii
iniaenoi? ?iaioe caeiaoaa/a.

Ai?iaaoe?y ?acoeueoao?a aeena?oaoe??. Iniiai? aeniiaee oa iieiaeaiiy
aeena?oaoe?? aeiiia?aeaeenue ? iaaiai?thaaeenue ia ca?oieo eiioa?aioe?yo
i?ioani?nueei-aeeeaaeaoeueeiai neeaaeo ? ani??aio?a aeaaeai?? ca
i?aenoieaie iaoeiai-aeine?aeii? ?iaioe o 1996 ? 1997 ?ieao (Euea?a,
1997-1998??.), ia i?aeaoc?anuee?e iaoeiai-i?aeoe/i?e eiioa?aioe??
“I?iaeaie ?aoi?ioaaiiy aooaaeoa?nueeiai iae?eo a no/anieo oiiaao
ainiiaea?thaaiiy” (Euea?a, 1997?.), ia i?aeia?iaei?e iaoeiai-i?aeoe/i?e
eiioa?aioe?? “I?iaeaie oaeineiiaeaiiy aooaaeoa?nueeiai iae?eo a oiiaao
?eieiai? aeiiii?ee” (Iieoaaa, 1999?.).

Ioae?eaoe??. Ca i?aenoieaie aeine?aeaeaiiy iioae?eiaaii 12 iaoeiaeo
i?aoeue caaaeueiei ianyaii 3.8 ae?oeiaaieo a?eoo?a, o oiio /ene? o
ni?aaaoi?noa? — 2.4 ae?oeiaaieo a?eoo?a. Iniaenoee aianie aaoi?a aei
aeacaieo i?aoeue neeaaea? 3,1 ae?oeiaaieo a?eoo?a.

Ianya ? no?oeoo?a ?iaioe. Aeena?oaoe?y neeaaea?oueny ?c anooio, o?ueio
?icae?e?a, aeniiae?a, nieneo aeei?enoaieo aeaea?ae, aeiaeaoe?a. Iiaiee
ianya aeena?oaoe?eii? ?iaioe — 241 noi??iea, o oiio /ene? 21 oaaeeoey ia
11 noi??ieao, 25 ?enoie?a ia 16 noi??ieao, a oaeiae aeiaeaoee A-O, ui
caeiathoue 52 noi??iee. Nienie aeei?enoaieo aeaea?ae ai?uo? 214
iaeiaioaaiue, c yeeo 22 — ?iicaii? aeaea?aea.

INIIAIEE CI?NO ?IAIOE

O anooi? iaa?oioiaaii aeooaeuei?noue aeena?oaoe?eiiai aeine?aeaeaiiy,
aecia/aii iaoo, caaaeaiiy, ia’?eo aeine?aeaeaiiy, iaoeiao iiaecio ?
i?aeoe/io oe?ii?noue cai?iiiiiaaieo ?ic?iaie, ?acoeueoaoe ?o
ai?iaaoe??.

O ia?oiio ?icae?e? — “Aeo?aoe ? nia?aa?o?noue i?iaeoeoe?? a nenoai?
oi?aae?iiy oe?aiiaea?ieo i?aei?e?inoa niiaeea/i? eiiia?aoe?? oa ?o
iae?e” — aeine?aeaeothoueny oaiaeaioe?? ?icaeoeo oe?aiiaea?ii?
i?iieneiaino? niiaeea/i? eiiia?aoe?? Oe?a?ie, aieea
i?aai?caoe?eii-oaoiieia?/ieo iniaeeainoae aaeoc? ia iaoiaeeeo iae?eo
aeo?ao ? eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe??, ieoaiiy eeaneo?eaoe??
aeo?ao oa oi?ioaaiiy nia?aa?oino? i?iaeoeoe?? oe?aiiaea?ieo
i?aei?e?inoa.

I?ioean ??cei? ci?ie aeiiii?/ieo i??i?eoao?a, yeee a?aeaoaa?oueny a
Oe?a?i? ? noi?iaiaeaeo?oueny iaaecae/aeii aenieei ??aiai iiiaeaoeoaaiiy,
?ioeyoe??, ciaioaiiyi ieaoini?iiiaeiino? ianaeaiiy, ca inoaii? ?iee
ciecea aoaeoeai?noue ye oa?/iai? i?iieneiaino? o oe?eiio, oae ? ??
ie?aieo aaeocae. Oae, ianya ae?iaieoeoaa oe?aa oa oe?aiaoei/ieo ae?ia?a
o 1997 ?ioe? o ii??aiyii? c 1992 ciaioeany ia 58.0% (iaeei c iaeiai-oeo
iieaciee?a niaaeo ae?iaieoeoaa ii??aiyii c ?ioeie aaeocyie oa?/iai?
i?iieneiaino?).

?icaeyaeath/e ia caaaeueiiaea?aeaaiiio oii? ainiiaea?nueeo ae?yeuei?noue
oe?aiiaea?ieo i?aei?e?inoa niiaeea/i? eiiia?aoe??, iiaeia c?iaeoe
aeniiaie i?i ?o ?ieue oa cia/aiiy o caaaeueiiio ae?iaieoeoa? oe?aa ?
oe?aiaoei/ieo ae?ia?a a Oe?a?i?. Ieoiia aaaa i?iaeoeoe??, ui aeaioiaeaia
oe?aiiaea?ieie i?aei?e?inoaaie niiaeea/i? eiiia?aoe??, o caaaeueiiio
ianyc? ae?iaieoeoaa oe?aiaoei/ieo ae?ia?a a Oe?a?i? o 1992 ?ioe?
neeaaeaea 32,9%, a o 1997 ?ioe? aiia cieceeany aei 20,3% (?en.1). Oea
na?ae/eoue i?i oa, ui ia oe?aiiaea?i? i?aei?e?inoaa niiaeea/i?
eiiia?aoe?? Oe?a?ie iaaaoeaii aieeioee caaaeueiiaea?aeaai? i?ioeane
aeiiii?/ieo ia?aoai?aiue.

?en.1. Aeeiai?ea ci?ie ianya?a ae?iaieoeoaa oe?aa ? oe?aiaoei/ieo
ae?ia?a a Oe?a?i? ca 1992 — 1997 ?iee

sse iieacaei i?iaaaeaia aeine?aeaeaiiy, i?ioean oi?ioaaiiy ?icae??aii?
oe?ie ia oe?a a oiiaao iaiaaeaiiai c?inoaiiy ieaoini?iiiaeiiai iiieoo
ianaeaiiy, ?iaeoue iaeaea?aei?oei aeey i?aei?e?inoa oe?aiiaea?ii?
i?iieneiaino? niiaeea/i? eiiia?aoe?? nei?i/aiiy aeo?ao naia ia aoai?
ae?iaieoeoaa. Oae, ciaioaiiy aa?oino? ae?iaieoeoaa iaei??? oe?aeie ia
1 eii. ni?e/eiy? caeaoaaeaiiy ?? ?icae??aii? oe?ie o na?aaeiueiio ia 1.4
eii. ?, a?aeiia?aeii, nei?i/aiiy iane a?ioae o oi?aiaaeueiiio iai?io?
i?e eoi?ae? oe?aa, oiaoi aea? a?ae/ooiee a aioe?ioey-oe?eiiio ?
nioe?aeueiiio ieai? aoaeo, a aieiaia, ca?eueoo? i?iaeaae oe?aiaoei/ii?
i?iaeoeoe??.

Oai?aoe/i? canaaee i?aai?caoe?? oa iaoiaeeee iae?eo aeo?ao ?
eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? i?aeoe/ii iaeiaeia? aeey
i?aei?e?inoa c ??ciiiai?oieie iai?yieaie ainiiaea?nueei? ae?yeueiino? o
noa?? ae?iaieoeoaa. Iaeiae, ia iao iiaeyae, iaiao?aeii a?aoiaoaaoe
i?aai?caoe?eii-oaoiieia?/i? iniaeeaino? aaeocae ? i?aeaaeocae ia?iaeiiai
ainiiaea?noaa aeey aeai?o iioeiaeueii? iae?eiai? iaoiaeeee.

Iniiai? caaaeaiiy iae?eo aeo?ao ? eaeueeoethaaiiy nia?aa?oino?
i?iaeoeoe?? ia oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i? eiiia?aoe??
iiaeii? ae??ooaaoenue aeoiaey/e c ianooiieo oa?aeoa?ieo iniaeeainoae
aaeoc? : iayai?noue i?aei?e?inoa ??cii? ae?iaie/i? iiooaeiino?;
aeei?enoaiiy ??ciiai oaoiieia?/iiai iaeaaeiaiiy; i?aai?caoe?y uiaeaiii?
?iaioe i?aei?e?inoa ?c canoinoaaiiyi iaeii-, aeaio- aai o?ueioci?iiiai
?iai/iai aeiy; iaiao?aei?noue uiaeaiiiai ? aacia?a?aiiai caaacia/aiiy
ianaeaiiy i?iaeoeoe??th, yea, ia?aaaaeii, ia? ei?ioeee oa?i?i
caa??aaiiy; aacia?a?aia ?iaioa i?aei?e?inoaa ia i?ioyc? ??cieo nacii?a
?ieo; oe?ieee ani?oeiaio i?iaeoeoe??; iayai?noue niaoe?ae?ciaaieo
i?aei?e?inoa c aeioneo o??iiaeo aeae?a oe?aa; aacia?aa?eia caaacia/aiiy
ai?ioiii oa ?ioeie iaoa??aeaie, ui aa?aioo? caieaiiaaiee a?ao?e
ae?iaie/iai i?ioeano; aeei?enoaiiy niaoeeo?/ii? ne?iaeie — ai?ioia, yea
ia? ?yae ye?nieo iciae, ui aieeaathoue ia aeo?ae aioiai? i?iaeoeoe?? oa
?? ye?noue; iaiao?aei?noue /?oeiai ocaiaeaeaiiy ?iaioe oe?aiiaea?ieo
i?aei?e?inoa c i?aei?e?inoaaie ?icae??aii? oi?a?ae? ? o?ainii?oieie
i?aai?caoe?yie, caaacia/aiiy oi?aiai? ia?aae? i?iaeoeoe??th o aecia/ai?
aiaeeie ? o oe?ieiio ani?oeiaio?; aio/e?noue ci?ie ianya?a ae?iaieoeoaa
oa ani?oeiaioo i?iaeoeoe?? caeaaeii a?ae caiiaeaiue ?icae??aieo oi?aiaeo
i?aei?e?inoa.

Iaeiei c aieiaieo caaaeaiue aeey nenoaie aioo??oiueiae?iaie/iai
oi?aae?iiy oe?aiiaea?ieo i?aei?e?inoa niiaeea/i? eiiia?aoe?? ?
oaeineiiaeaiiy nenoaie aooaaeoa?nueeiai iae?eo ca ?aooiie a?eueo
?aoe?iiaeueii? eeaneo?eaoe?? aeo?ao ? no/aniiai ?icoi?iiy ?o noo?, ui
ni?eyoeia i?aeaeuaiith aoaeoeaiino? ae?iaieoeoaa. Eeaneo?eaoe?y aeo?ao
a?aeiia?aeii aei ?o iciae ia? aaaeeeaa iaoiaeieia?/ia cia/aiiy aeey
nenoaie iae?eo aeo?ao ? eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? ia
oe?aiiaea?ieo i?aei?e?inoaao. I?iaiae?coaaaoe iieai?eo a?o/eciyieo oa
caei?aeiiieo iaoeiaoe?a c i?eaiaeo eeaneo?eaoe?? aeo?ao, yea ? aeineoue
oe?ieith ? ??ciiiai?oiith, oa aeiiae uiaei eeaneo?eaoe?? aeo?ao Oeiiaiai
iieiaeaiiy c ieaioaaiiy, iae?eo ? eaeueeoethaaiiy nia?aa?oino?
i?iaeoeoe?? (?ia?o, iineoa) o i?iieneiaino?, ye? aeeth/athoue eeoa
iniiai? iciaee eeaneo?eaoe?? aeo?ao i?iieneiaeo i?aei?e?inoa, aaoi?
aecia/ea ia?ae?e eeaneo?eaoe?eieo iciae aeo?ao, yeee, ia eiai aeoieo,
aeioe?eueii canoiniaoaaoe ia oe?aiiaea?ieo i?aei?e?inoaao.

I?e aeai?? nenoai iae?eo aeo?ao ? eaeueeoethaaiiy nia?aa?oino?
i?iaeoeoe?? a no/anieo oiiaao ainiiaea?thaaiiy iiaeia aeae?eeoe aeaa
iniiaieo i?aeoiaee. Ia?oee ni?yiiaaiee ia oaeineiiaeaiiy eaeueeoeyoe?? ?
eiio?ieth aeo?ao ia eiaeiee ie?aiee aeae aioiai? i?iaeoeoe??. A?i
ia?aaeaa/a? iiae?e on?o aeo?ao ia i?yi? ? iai?yi?. Nenoaie iae?eo, ui
?aae?cothoue oeae i?aeo?ae, i?ecia/ai? aeey ia/eneaiiy nia?aa?oino?
i?iaeoeoe?? ca iaoiaeii iiaieo aeo?ao. Ae?oaee ia?aaeaa/a?
oaeineiiaeaiiy iaoiaeeee i?eeiyooy oi?aae?inueeeo ??oaiue, ai?iiy
ei?eaoaaoe ?o caeaaeii a?ae ci?i ?eieiai? eii’thieoo?e, ciai?oi?o
oaeoi??a. Oeae i?aeo?ae ?aae?cothoue nenoaie iae?eo aeo?ao ?
eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? ca iaoiaeii iaiiaieo
(on?/aieo) aeo?ao. Aaoi? i?iiiio? aeei?enoiaoaaoe iaoiae eaeueeoethaaiiy
nia?aa?oino? i?iaeoeoe?? ia iniia? iiaieo aeo?ao, oae ye iaoiaeeea
iae?eo iiaieo aeo?ao oaea aeei?enoiao?oueny ia a?o/eciyieo oe?aiiaea?ieo
i?aei?e?inoaao ? eaaoa aoaea ni?eeiyoa aooaaeoa?aie — i?aeoeeaie.
Cai?iiiiiaaiee iaoiae iae?eo aeo?ao ? eaeueeoethaaiiy nia?aa?oino?
i?iaeoeoe?? ?icaeyiooee o o?aoueiio ?icae?e? ?iaioe.

O ae?oaiio ?icae?e? — “O?iainiaee oa oi?aae?inueeee iae?e aeo?ao ia
oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i? eiiia?aoe??” — aaoi?ii aea/ai?
aniaeoe iiaoaeiae o?iainiaiai oa oi?aae?inueeiai iae?eo aeo?ao,
?icaeyioo? iniaeeaino? iae?eo iaoa??aeueieo aeo?ao, aeo?ao ia iieaoo
i?aoe?, ?ioeo aeo?ao oa caaaeaiiai iae?eo aeo?ao ia oe?aiiaea?ieo
i?aei?e?inoaao niiaeea/i? eiiia?aoe?? Oe?a?ie ? cai?iiiiiaai? oeyoe ?o
oaeineiiaeaiiy.

sse iieacaei i?iaaaeaia aeine?aeaeaiiy, o ?icaeiooeo e?a?iao
aeei?enoaiiy iae?eiai? ?ioi?iaoe?? a oi?aae?ii? i?aei?e?inoaii
a?aeaoaa?oueny a oiiaao ?iciiae?eo aooaaeoa??? ia aea? neeaaeia? :
o?iainiao oa oi?aae?inueeo. Oaea nenoaia aea? iaee?au? ?acoeueoaoe, ui
i?aeoaa?aeaeo?oueny aeine?aeaie a?aeiieo a/aieo ? i?aeoee?a.
Iaiao?aei?noue ?aoi?ioaaiiy nenoaie aooaaeoa?nueeiai iae?eo Oe?a?ie o
oeueiio ae iai?yieo, ia aeoieo aaoi?a, iaoiiaeaia neeaaeiiuaie
?ioaa?aoe?? Oe?a?ie o caaaeueii?a?iiaenueeee oa na?oiaee ?eiee aac
aeei?enoaiiy aaea ?ic?iaeaieo ? ocaiaeaeaieo noaiaea?o?a ?ioi?iaoe?eiiai
caaacia/aiiy ainiiaea?nueei? ae?yeueiino?, ye? canoiniaothoueny o
na?oia?e i?aeoeoe?. I?iaiae?coaaaoe iieai?eo a?o/eciyieo a/aieo uiaei
oeueiai ieoaiiy, aaoi? i?eeoia aei aeniiaeo, ui o?iainiaee oa
oi?aae?inueeee iae?e ia oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i?
eiiia?aoe?? iiaeiai aanoenue a ?aeei?e aooaaeoa???. I?e oeueiio o
nenoai? o?iainiaiai iae?eo iaiao?aeii aeei?enoiaoaaoe caoaa?aeaeaio
caeiiiaeaa/i iiiaieeaoo?o aeaiaio?a aeo?ao. Uiaei nenoaie
oi?aae?inueeiai iae?eo oe?aiiaea?ieo i?aei?e?inoa niiaeea/i?
eiiia?aoe??, aaoi?ii cai?iiiiiaaia iiiaieeaoo?a eaeueeoeyoe?eieo noaoae
aeo?ao, yea, ia eiai aeoieo, aeinoaoiuei caaeiaieueiy? aeiiae
nueiaiaeaiiy. Oaa?aeaeaiiy aaoi?a uiaei cai?iiiiiaaiiai aa??aioo
i?aai?caoe?? o?iainiaiai ? oi?aae?inueeiai iae?eo ia oe?aiiaea?ieo
i?aei?e?inoaao a?oioo?oueny ia ?aeei?e nenoai? ia?aeiii? iae?eiai?
?ioi?iaoe?? oa ?aeeiiio i?ioan?eiiio na?aaeiaeu?.

A no/anieo oiiaao ainiiaea?thaaiiy aeey iae?eo iaoa??aeueieo aeo?ao ?
eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? ia oe?aiiaea?ieo i?aei?e?inoaao
niiaeea/i? eiiia?aoe?? aeooaeueiei ? ieoaiiy ioe?iee ne?iaeie,
iaoa??ae?a ? iaeeaa ia neeaae? oa o ae?iaieoeoa?, ui iia’ycaii c
aaciina?aaei?i aieeaii ?o ioe?ii/ii? aa?oino? ia noio aeo?ao ?
oi?ioaaiiy nia?aa?oino? i?iaeoeoe?? ca?oiiai ia??iaeo. O a?aeiia?aeiino?
c i. 51 Iieiaeaiiy i?i i?aai?caoe?th aooaaeoa?nueeiai iae?eo ? ca?oiino?
a Oe?a?i?, caoaa?aeaeaiiai Iinoaiiaith EIO a?ae 03.04.93 ?. ?250 c
ianooiieie ci?iaie ? aeiiiaiaiiyie, ne?iaeia, iniiai? oa aeiiii?aei?
iaoa??aee, iaeeai, iieoii? iai?aoaa?eeaoe ? eiiieaeooth/e ae?iae,
caiani? /anoeie, oa?a, ui aeei?enoiao?oueny aeey oiaeiaee ?
o?ainii?ooaaiiy i?iaeoeoe??, ?io? iaoa??aeuei? ?ano?ne
a?aeia?aaeathoueny o aooaaeoa?nueeiio iae?eo oa ca?oiino? ii ?o
oaeoe/i?e nia?aa?oino?. I?e oeueiio oaeoe/ia nia?aa?o?noue iaoa??aeueieo
oe?iiinoae aecia/a?oueny aeoiaey/e c aeo?ao ia eoi?aeth, o oiio /ene?
aeeth/ath/e i?ioeaioe ca e?aaeeo, ui iaaeaiee iinoa/aeueieeii oeeo
?ano?n?a, iaoe?iee, eii?n?eieo aeiaai?iae, niea/aieo iinoa/aeueieeai ?
ciai?oiueiaeiiii?/iei i?aai?caoe?yi, aa?oino? iineoa oiaa?ieo a??ae,
ieoieo cai??a, aeo?ao ii o?ainii?ooaaiith, caa??aaiith ? aeinoaaoe?, ui
aeeiiai? noi?iii?ie i?aai?caoe?yie. *a?aia?noue nienaiiy ia ae?iaieoeoai
caeoieaieo ne?iaeie oa iaoa??ae?a, a oaeiae ii?yaeie ?o ioe?iee o
iioi/iiio iae?eo /eiiei caeiiiaeaanoaii ia ?aaeaiaioo?oueny.
I?aei?e?inoaa, o oiio /ene? ? oe?aiiaea?i?, iathoue iiaeeea?noue
naiino?eii aecia/aoe oe? iaoiaeeee ia aeaniee ?icnoae, iaeiae ia
ci?ithth/e ?o o iiaeaeueoiio ia i?ioyc? ca?oiiai ia??iaeo.

Aaoi?ii cai?iiiiiaaii ia oe?aiiaea?ieo i?aei?e?inoaao ioe?ithaaoe
iaoa??aeuei? ?ano?ne ca oe?iaie ?o inoaiiueiai iaaeoiaeaeaiiy. Aeey
oeueiai iiaeia i?iaiaeeoe ia?aioe?ieo iaoa??aeueieo ?ano?n?a, ui
iaae?eoee ?ai?oa, o a?aeiia?aeiino? c iaoiaeeeith, aeeeaaeaiith o
aeena?oaoe?ei?e ?iaio?. Oaeei /eiii, oe?aiiaea?i? i?aei?e?inoaa
ciiaeooue ciaioeoe ??aaiue iiiaeaoeoaaiiy ? caeiiiieoe ia?aia? eiooe.

Aeine?aeeaoe ii?yaeie aeieoiaioaeueiiai ioi?ieaiiy ae?iaie/eo iia?aoe?e
oe?aiiaea?ieo i?aei?e?inoa niiaeea/i? eiiia?aoe??, aaoi? i?eeoia aei
aeniiaeo i?i iaiao?aei?noue eiai oaeineiiaeaiiy. O ia?oo /a?ao,
iaiao?aeii o anoaiiaeaiiio ii?yaeeo caoaa?aeeoe oi?ie aeieoiaiooaaiiy
aeo?ao ia aea?aeaai?e iia? Oe?a?ie ? ?ic?iaeoe ?ino?oeoe?th c
aooaaeoa?nueeiai iae?eo ia oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i?
eiiia?aoe??, oae ye ae?th/a aoea caoaa?aeaeaia ua o 1990?.
Oeaio?ini?eeith eieeoiueiai N?N? ? ia nueiaiaei?oi?e aeaiue ao?aoeea
aeooaeuei?noue o ca’yceo ?c aianaiiyi nooo?aeo ci?i aei /eiiiai
caeiiiaeaanoaa. Aaoi?ii cai?iiiiiaaii ci?ie aei nenoaie aeieoiaiooaaiiy
aeo?ao oe?aiiaea?ieo i?aei?e?inoa, o oiio /ene? ?ic?iaeaia oi?ia
ci?iiiai ae?iaie/iai ca?oo, yea a?aeiia?aea? aeiiaai nueiaiaeaiiy.

A?aeiia?aeii aei iinoaaeaii? iaoe o aeena?oaoe?ei?e ?iaio? aaoi?ii aoee
aeine?aeaea-i? iiaeeea? oi?ie i?aai?caoe?? aooaaeoa?nueeiai iae?eo ia
oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i? eiiia?aoe?? ?c aeei?enoaiiyi
I?II. Aoei ?ic?iaeaii aeie-noaie ??oaiiy eiiieaen?a caaea/ c iae?eo
iaoa??aeueieo aeo?ao, iae?eo aeo?ao ia iieaoo i?aoe?, a oaeiae ?ioeo
aeaiaio?a nia?aa?oino? i?iaeoeoe?? oe?aiiaea?ieo i?aei?e?inoa a oiiaao
aeei?enoaiiy cania?a ia/enethaaeueii? oaoi?ee ? no/aniiai i?ia?aiiiai
caaacia/aiiy.

O oiae? aiae?co ii?iaoeaii? aace, iieiaeaiiy yei? aecia/athoue ii?yaeie
oi?ioaaiiy aeo?ao ia iieaoo i?aoe? oe?aiiaea?ieo i?aei?e?inoa ye
neeaaeiai? nia?aa?oino? i?iaeoeoe?? (a oi?aae?inueeiio iae?eo) ? ye
aeaiaioo caaaeueieo aeo?ao (o o?iainiaiio iae?eo), iiaeia c?iaeoe
aeniiaee i?i ?? iaaeineiiae?noue oa iaaaeueio iio?aao o ci?iao. Aieiaiei
/eiii oea noino?oueny ia?ae?eo aeae?a aeo?ao ia iieaoo i?aoe?, ye?
iiaeia a?aeiineoe aei a?aeiia?aeiiai aeaiaioo o nenoai? o?iainiaiai
iae?eo.

?icaeyaeath/e nenoaie iieaoe i?aoe?, aaoi?ii aeena?oaoe?eiiai
aeine?aeaeaiiy anoaiiaeai? nooo?a? a?aei?iiino? o ??aiyo oa?eoieo noaaie
? ?ici??ao a?ae?yaeieo ?icoe?iie ia ??cieo oe?aiiaea?ieo i?aei?e?inoaao
niiaeea/i? eiiia?aoe??. Cai?iiiiiaaii oa?eoi? noaaee ? a?ae?yaei?
?icoe?iee caoaa?aeaeoaaoe oeaio?ae?ciaaii i?aae?iiyie iaeanieo
niiaeea/eo oiaa?enoa aeoiaey/e ?c eiie?aoieo oiia ae?iaie/i?
ae?yeueiino?. Ia aeoieo aaoi?a, oea iiceoeaii aieeia ia ?acoeueoaoe
?iaioe o?oaeiaeo eieaeoea?a oe?aiiaea?ieo i?aei?e?inoa ? aoaea ni?eyoe
ci?oeiaiith nenoaie niiaeea/i? eiiia?aoe??.

I?iaaaeaia aeine?aeaeaiiy iieacaei, ui iaoiaeeea ia?aooaaiiy
aii?oecaoe??, aecia/aia o Caeii? Oe?a?ie “I?i aianaiiy ci?i aei Caeiio
Oe?a?ie “I?i iiiaeaoeoaaiiy i?eaooeo i?aei?e?inoa” a?ae 22.05.1997?.
?283/97-A?, ia?aaeaa/a? o nenoai? o?iainiaiai iae?eo ye ca?oiee
iiaeaoeiaee ia??iae eaa?oae /e ??e. Iaaecia/aiei caeeoeany ii?yaeie
aecia/aiiy noi uii?ny/ieo aii?oecaoe?eieo a?ae?aooaaiue oa ?o
a?aeianaiiy ia aeo?aoe, aaeaea oi?ioaaiiy nia?aa?oino? i?iaeoeoe?? a
oi?aae?inueeiio iae?eo ye oe?aiiaea?ieo i?aei?e?inoa, oae ? a?eueoino?
i?aei?e?inoa ?ioeo aaeocae ia?iaeiiai ainiiaea?noaa Oe?a?ie
i?iaiaeeoueny uii?ny/ii. Aeey ae??oaiiy oe??? i?iaeaie aaoi?ii aoea
?ic?iaeaia iaoiaeeea aaoiiaoeciaaiiai ?ic?aooieo aii?oecaoe?? iniiaieo
oiiae?a, yea aea? iiaeeea?noue aecia/eoe noio aii?oecaoe?eieo
a?ae?aooaaiue ca eiaeai i?nyoeue c iaiao?aeieie aiae?oe/ieie ??aiyie.
I?e oeueiio a?aoiaothoueny ci?ie aaeainiai? aa?oino? a?oi iniiaieo
oiiae?a oa ?o ?iaaioa?ieo iiia??a ca iiia?aaei? eaa?oaee, iiieaeoth/?
eiao?oe??ioe.

O nenoai? o?iainiaiai iae?eo ia oe?aiiaea?ieo i?aei?e?inoaao aaaeeeaei
aeaiaioii ? “?io? aeo?aoe”. I?e oeueiio, ye iieacaei i?iaaaeaia
aeine?aeaeaiiy, ia ie?aieo i?aei?e?inoaao aeei?enoiaothoueny ??ci?
noaoo? oa iaoiaeeea aiae?oe/iiai iae?eo iai?yieo aeo?ao. O ?iaio?
i?iaiae?ciaaiee ia?ae?e iai?yieo noaoae aeo?ao, aecia/aiee /eiiei
caeiiiaeaanoaii ? yeee aeei?enoiao?oueny a iae?eia?e i?aeoeoe?. Ia
iniia? i?iaaaeaiiai aiae?co aaoi?ii ?ic?iaeaiee ia?ae?e noaoae aeo?ao ia
oo?eiaiiy oa aenieoaoaoe?th onoaoeoaaiiy, caaaeueiiae?iaie/eo ?
caaaeueiiainiiaea?nueeeo aeo?ao (neeaaeia? iai?yieo aeo?ao), ye?
cai?iiiiiaaii aeei?enoi-aoaaoe o i?aeoeoe? ?iaioe oe?aiiaea?ieo
i?aei?e?inoa niiaeea/i? eiiia?aoe?? Oe?a?ie.

Caaaeath/e ia oa, ui iai?yi? aeo?aoe caeiathoue aeineoue aenieo ieoiio
aaao o nia?aa?oino? i?iaeoeoe?? oe?aiiaea?ieo i?aei?e?inoa, aaaeeeaith
i?iaeaiith ? oi/i?noue ?o ?iciiae?eo o ?ic??c? i?noeue aeieeiaiiy ?
oeaio??a a?aeiia?aeaeueiino?. Aaoi?ii ?icaeyioo? iniiai? aace ?iciiae?eo
iai?yieo aeo?ao, aeei?enoaiiy yeeo iiaeeeaa ia oe?aiiaea?ieo
i?aei?e?inoaao niiaeea/i? eiiia?aoe??. I?iaiae?coaaaoe ia?aaaae oa
iaaeie?ee eiaeii? aace ?iciiae?eo iai?yieo aeo?ao ? ?acoeueoaoe
i?iaaaeaieo ?ic?aooie?a, c?iaeaia ianooiia i?iiiceoe?y : iai?yi? aeo?aoe
oe?aiiaea?ieo i?aei?e?inoa ?iciiae?eyoe o aeaa aoaie. I?ae oeaio?aie
a?aeiia?aeaeueiino? ?iciiae?e aeioe?eueii ?iaeoe ia iniia? aeo?ao /ano
iniiaieo ae?iaie/eo i?aoe?aiee?a (c a?aooaaiiyi i?yiiai ?iciiae?eo
ie?aieo noaoae aeo?ao), a iiaeaeueoee ?iciiae?e i?ae ie?aieie
iaeiaioaaiiyie ? aaooieaie oe?aiaoei/ieo ae?ia?a — ia iniia? aecia/aiiy
a?aenioeo a?ae ca?ia?oii? ieaoe iniiaieo ae?iaie/eo i?aoe?aiee?a, ui
i?eiaaea? ia iaaiee aeae i?iaeoeoe??.

Caaaeaiee iae?e aeo?ao o ?ic??c? i?noeue aeieeiaiiy aeo?ao ? oeaio??a
a?aeiia?aeaeueiino? ia oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i?
eiiia?aoe?? a?aeiineoueny aei e?ioeaai? noaae?? iae?eo an?o aeo?ao. I?e
oeueiio a?i ia?aaeaa/a? caaaeaiiy ? ?iciiae?e o o?iainiaiio iae?eo an?o
aeaiaio?a, a a oi?aae?inueeiio — noaoae aeo?ao oe?aiiaea?iiai
ae?iaieoeoaa. I?ioean ocaaaeueiaiiy ae?iaie/eo aeo?ao ia oe?aiiaea?ieo
i?aei?e?inoaao niiaeea/i? eiiia?aoe?? iiaeiai aoaeoaaoeny o iaai?e
iine?aeiaiino?, aeoiaey/e c ?o niaoeeo?ee oa iniaeeainoae ia?aeiiiai
iae?eo aeaiaio?a ? noaoae aeo?ao. Oaoi?ea ocaaaeueiaiiy aeo?ao ia
ae?iaieoeoai caeaaeeoue a?ae oi?ie aooaaeoa?nueeiai iae?eo, yea
canoiniao?oueny ia i?aei?e?inoa?. O oiae? aeena?oaoe?eiiai
aeine?aeaeaiiy caaaeaiee iae?e aeo?ao oe?aiiaea?ieo i?aei?e?inoa
niiaeea/i? eiiia?aoe?? aaoi? ?icaeyaea? o nenoai? aaoiiaoeciaaii? oi?ie
aooaaeoa?nueeiai iae?eo. Cai?iiiiiaaii ??oaiiy caaaeaiue uiaei iae?eo
aeo?ao ia oe?aiiaea?ieo i?aei?e?inoaao ca oiiae aeei?enoaiiy
aaoiiaoeciaaii? oi?ie iae?eo iiaoaeoaaoe ia iniia? o?ueio??aiaaiai iaith
aooaaeoa?nueeeo i?ia?ai ca aeiiiiiaith iine?aeiaiiai oaoiieia?/iiai
i?ioeano.

O o?aoueiio ?icae?e? aeena?oaoe?eiiai aeine?aeaeaiiy — “Eaeueeoethaaiiy
oa aiae?c nia?aa?oino? i?iaeoeoe?? ia oe?aiiaea?ieo i?aei?e?inoaao
niiaeea/i? eiiia?aoe??” — aaoi?ii aeine?aeaeaii? ia’?eoe ? iaoiaeeea
eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? oa ?icaeyioo? ieoaiiy aiae?co
?aeaaaioii? ?ioi?iaoe?? a oi?aae?ii? nia?aa?o?noth i?iaeoeoe??
oe?aiiaea?ieo i?aei?e?inoa.

Aecia/aii, ui i?ioean eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? iin?aea?
aaaeeeaa i?noea o nenoai? aooaaeoa?nueeiai iae?eo oe?aiiaea?ieo
i?aei?e?inoa. Aea/ath/e ia’?eoe ? iaoiaee eaeueeoethaaiiy, aaoi?ii
?icaeyioo? aeaee eaeueeoeyoe?e, ui aeei?enoiaothoueny ia oe?aiiaea?ieo
i?aei?e?inoaao, ?o ci?no oa iaoiaeeea neeaaeaiiy. Naia o eaeueeoeyoe?yo
eiie?aoecothoueny ia’?eoe eaeueeoethaaiiy ca aeiiiiiaith ia?aieo
iaoiae?a aecia/aiiy nia?aa?oino?. Oaeiae cai?iiiiiaai? ci?ie aei
i?ioeano eaeueeoethaaiiy, ye?, ia aeoieo aaoi?a, aeicaieyoue oi/i?oa
aecia/aoe oaeoe/io nia?aa?o?noue aioiai? i?iaeoeoe?? o ?ic??c? ia’?eo?a
eaeueeoethaaiiy.

I?ia?aoe aiae?c ?nioth/eo nenoai iae?eo aeo?ao ? eaeueeoethaaiiy
nia?aa?oino? i?iaeoeoe?? ia iniia? iae?eo iiaieo oa iaiiaieo aeo?ao
(standart cost ? direct cost a?aeiia?aeii), aaoi? i?eeoia aei aeniiaeo,
ui iniiaiei iai?yieii ?aoi?ioaaiiy nenoaie iae?eo aeo?ao ?
eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? ia oe?aiiaea?ieo i?aei?e?inoaao
? cai?iaaaeaeaiiy oaeiai iaoiaeo iae?eo aeo?ao oa eaeueeoethaaiiy
nia?aa?oino? i?iaeoeoe??, yeee aeicaieeoue iaea?eueo oi/ii ?iciiae?eeoe
iai?yi? aeo?aoe i?ae aeaeaie i?iaeoeoe?? oe?aiiaea?iiai i?aei?e?inoaa,
ui aeanoue ciiao aecia/eoe ??aaiue ?aioaaaeueiino? ie?aieo aeae?a
i?iaeoeoe?? ? ca ?aooiie oeueiai i?aeaeueoe aoaeoeai?noue ?iaioe
oe?aiiaea?ieo i?aei?e?inoa. Aeey oeueiai cai?iiiiiaaii ia a?o/eciyieo
oe?aiiaea?ieo i?aei?e?inoaao aeei?enoiaoaaoe iaoiae iaeii??aeieo
naeoe?e, yeee ? cia/iei aeinyaiaiiyi o ?icaeoeo iaoiae?a eaeueeoethaaiiy
nia?aa?oino? i?iaeoeoe?? o na?oia?e i?aeoeoe?. Eiai canoiniaothoue
ae?iaie/? i?aei?e?inoaa iaeaea 30 e?a?i. Ii?yaeie iae?eo aeo?ao ?
eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? ca iaoiaeii iaeii??aeieo
naeoe?e cia?aaeaiee ia ?enoieo 2.

?en.2. Noaia iae?eo aeo?ao ? eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe??
oe?aiiaea?ieo i?aei?e?inoa ca iaoiaeii iaeii??aeieo naeoe?e

Aaaeeeaith neeaaeiaith oi?aae?inueeiai iae?eo ? aiae?c aeo?ao. ?icoi?iiy
oiai, yeeie aoaathoue aeo?aoe ? ye aiie naaa “iiaiaeyoue”, ni?ey?
aaeeaaiith nai?/anieo ? i?aaeeueieo oi?aae?inueeeo ??oaiue uiaei
i?aeaeuaiiy ?o aeioe?eueiino? oa aoaeoeaiino?. Ieaioaaiiy ?
i?iaiicoaaiiy nia?aa?oino? ia iniia? aiae?co aeo?ao ? iaeiei c iniiaieo
aeaiaio?a oi?aae?inueeiai iae?eo.

Aaoi?ii aeena?oaoe?? aeine?aeaeaii ia oe?aiiaea?ieo i?aei?e?inoaao
niiaeea/i? eiiia?aoe?? “iiaaae?ieo” aeo?ao o caeaaeiino? a?ae ?o iiae?eo
ia iino?ei? oa ci?ii?. I?e oeueiio aoea iiaoaeiaaia ooieoe?y aeo?ao,
i?ae /an aecia/aiiy yei? aoei cai?iiiiiaaii aeae?eueea iaoiaeee ? ia
eiie?aoieo i?eeeaaeao ?icaeyiooi ?o ia?aaaae oa iaaeie?ee. Ia aeoieo
aaoi?a, iaea?eueo aoaeoeaiei oeyoii aecia/aiiy ooieoe?? aeo?ao ?
?aa?an?eiee aiae?c (iaoiae iaeiaioeo eaaae?ao?a) ca aeiiiiiaith iiaeae?,
yea aeei?enoiao? iaeio iacaeaaeio ci?iio aaee/eio aeey aecia/aiiy
caeaaeii? aaee/eie (nia?aa?oino? i?iaeoeoe?? oe?aiiaea?iiai
i?aei?e?inoaa). Cai?iiiiiaaia iaoiaeeea aeinoaoiuei caaeiaieueiy?
e?eoa??? ?aeaaaioiino? ? aea? aeinoaoiuei oi/io ?ioi?iaoe?th
oi?aae?inueeiio aia?aoo oe?aiiaea?iiai i?aei?e?inoaa, yeee ia ?? iniia?
ia? iiaeeea?noue i?eeiyoe a?eueo aoaeoeai? ??oaiiy uiaei oi?aae?iiy
nia?aa?o?noth oa i?aeaeuaiiy aoaeoeaiino? ?iaioe i?iaeoeoe??
oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i? eiiia?aoe??.

AENIIAEE

Ocaaaeueithth/e ?acoeueoaoe oai?aoe/ieo oa i?aeoe/ieo aeine?aeaeaiue
uiaei oaeineiiaeaiiy nenoaie iae?eo aeo?ao ? eaeueeoethaaiiy
nia?aa?oino? i?iaeoeoe?? ia oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i?
eiiia?aoe??, iiaeia c?iaeoe ianooii? aeniiaee :

1. Noaiiaeaiiy ? iiaeaeueoee ?icaeoie ?eieiaeo a?aeiinei a aeiiii?oe?
Oe?a?ie aenoaathoue aei?noe? aeiiae aei nenoaie oi?aae?iiy. I?e oeueiio
aoaeoeai?noue nenoaie oi?aae?iiy oe?aiiaea?ieie i?aei?e?inoaaie oe?eeii
caeaaeeoue a?ae ??aiy aeineiiaeino? iaei??? c ?? neeaaeiaeo —
aooaaeoa?nueeiai iae?eo, oeaio?aeueia i?noea a yeiio iin?aeathoue iae?e
aeo?ao ? eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe??.

2. ?icaeoie a?o/eciyii? aooaaeoa?nueei? nenoaie oa aeine?aeaeaiiy
aeina?aeo e?a?i c ?icaeiooith aeiiii?eith i?aeoaa?aeaeothoue
iaiao?aei?noue ?iciiae?eo aooaaeoa??? ia aea? neeaaeia? : o?iainiao oa
oi?aae?inueeo. Iaiao?aei?noue ?aoi?ioaaiiy nenoaie aooaaeoa?nueeiai
iae?eo Oe?a?ie o oeueiio iai?yieo iaoiiaeaia neeaaeiiuaie ?ioaa?aoe?? o
caaaeueii?a?iiaenueeee oa na?oiaee ?eiee aac aeei?enoaiiy aaea
?ic?iaeaieo ? ocaiaeaeaieo noaiaea?o?a ?ioi?iaoe?eiiai caaacia/aiiy
ainiiaea?nueei? ae?yeueiino?, ye? aeei?enoiaothoueny o i?aeia?iaei?e
i?aeoeoe?.

3. Iniiai? caaaeaiiy iae?eo aeo?ao ? eaeueeoethaaiiy nia?aa?oino?
i?iaeoeoe?? ia oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i? eiiia?aoe??
iiaeii? ae??ooaaoenue aeoiaey/e c oa?aeoa?ieo
i?aai?caoe?eii-oaoiieia?/ieo iniaeeainoae oe??? aaeoc?.

4. Eeaneo?eaoe?y aeo?ao a?aeiia?aeii aei ?o iciae ia? aaaeeeaa
iaoiaeieia?/ia cia/aiiy aeey nenoaie iae?eo aeo?ao ? eaeueeoethaaiiy
nia?aa?oino? i?iaeoeoe?? ia oe?aiiaea?ieo i?aei?e?inoaao oa iio?aao?
ooi/iaiiy. O ainiiaea?nuee?e ae?yeueiino? oe?aiiaea?ieo i?aei?e?inoa
aeioe?eueii aeei?enoiaoaaoe cai?iiiiiaai? a aeena?oaoe?? eeaneo?eaoe?ei?
iciaee aeo?ao.

5. O nenoai? o?iainiaiai iae?eo oe?aiiaea?ieo i?aei?e?inoa niiaeea/i?
eiiia?aoe?? iaiao?aeii aeei?enoiaoaaoe caeiiiaeaa/i caoaa?aeaeaio
iiiaieeaoo?o aeaiaio?a aeo?ao. Aeey nenoaie oi?aae?inueeiai iae?eo
cai?iiiiiaaia iiiaieeaoo?a eaeueeoeyoe?eieo noaoae aeo?ao, yea, ia
aeoieo aaoi?a, aeinoaoiuei caaeiaieueiy? aeiiae nueiaiaeaiiy.

6. Aaaeeeaei aeey oe?aiiaea?ieo i?aei?e?inoa caeeoa?oueny ieoaiiy aeai?o
iaoiaeo ioe?iee oiaa?ii-iaoa??aeueieo oe?iiinoae. Ioe?ithth/e
iaoa??aeuei? ?ano?ne ca oe?iaie ?o inoaiiueiai iaaeoiaeaeaiiy c
i?iaaaeaiiyi ia?aioe?iee caeeoe?a oiaa?ii-iaoa??aeueieo oe?iiinoae,
oe?aiiaea?i? i?aei?e?inoaa io?eiothoue iiaeeea?noue caeiiiieoe ia?aia?
eiooe ca ?aooiie ciaioaiiy ??aiy iiiaeaoeoaaiiy.

7. Aeei?enoaiiy oaeineiiaeaii? oi?ie ci?iiiai ae?iaie/iai ca?oo
aeicaiey? iieaaoeoe i?ioean ?? neeaaeaiiy a?eaaaee?aie ci?i ? ianooiii?
aooaaeoa?nueei? ia?iaee.

8. Iio?aao? ooi/iaiiy ia?ae?e aeae?a aeo?ao ia iieaoo i?aoe?, ye? iiaeia
a?aeiineoe aei a?aeiia?aeiiai aeaiaioo o nenoai? o?iainiaiai iae?eo
oe?aiiaea?ieo i?aei?e?inoa niiaeea/i? eiiia?aoe??.

9. Nooo?a? a?aei?iiino? o ??aiyo oa?eoieo noaaie ? ?ici??ao a?ae?yaeieo
?icoe?iie ia ??cieo oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i? eiiia?aoe??
iiaeia onoiooe oeyoii oeaio?ae?ciaaiiai ?o caoaa?aeaeaiiy i?aae?iiyie
iaeniiaeeani?eie aeoiaey/e c eiie?aoieo oiia ae?iaie/i? ae?yeueiino?.
Oea iiceoeaii aieeia ia ?acoeueoaoe ?iaioe ae?iaie/eo i?aoe?aiee?a
oe?aiiaea?ieo i?aei?e?inoa ? aoaea ni?eyoe ci?oeiaiith nenoaie
niiaeea/i? eiiia?aoe?? Oe?a?ie.

10. Aeei?enoaiiy cai?iiiiiaaii? iaoiaeeee ?ic?aooieo aii?oecaoe??
iniiaieo oiiae?a c aeei?enoaiiyi IAII aea? iiaeeea?noue aecia/eoe noio
aii?oecaoe?eieo a?ae?aooaaiue o ?ic??c? i?nyoe?a c a?aooaaiiyi ci?ie
aaeainiai? aa?oino? a?oi iniiaieo oiiae?a oa ?o ?iaaioa?ieo iiia??a ca
iiia?aaei? eaa?oaee, cia/aiue iiieaeoth/eo eiao?oe??io?a.

11. Ia ie?aieo oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i? eiiia?aoe??
aeei?enoiaothoueny ??ci? noaoo? oa iaoiaeeea aiae?oe/iiai iae?eo
iai?yieo aeo?ao. Ia iniia? i?iaaaeaiiai aiae?co aaoi?ii ?ic?iaeaiee
ia?ae?e noaoae aeo?ao ia oo?eiaiiy oa aenieoaoaoe?th onoaoeoaaiiy,
caaaeueiiae?iaie/eo ? caaaeueiiainiiaea?nueeeo aeo?ao (neeaaeia?
iai?yieo aeo?ao), ye? cai?iiiiiaaii aeei?enoiaoaaoe o i?aeoeoe? ?iaioe
oe?aiiaea?ieo i?aei?e?inoa niiaeea/i? eiiia?aoe?? Oe?a?ie.

12. Caaaeaiee iae?e aeo?ao o ?ic??c? i?noeue aeieeiaiiy aeo?ao ?
oeaio??a a?aeiia?aeaeueiino? ia oe?aiiaea?ieo i?aei?e?inoa niiaeea/i?
eiiia?aoe?? a?aeiineoueny aei e?ioeaai? noaae?? iae?eo an?o aeo?ao. I?e
oeueiio a?i ia?aaeaa/a? caaaeaiiy ? ?iciiae?e o o?iainiaiio iae?eo an?o
aeaiaio?a, a a oi?aae?inueeiio — noaoae aeo?ao oe?aiiaea?iiai
i?aei?e?inoaa.

13. Ieoaiiy eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? iin?aea? aaaeeeaa
i?noea a nenoai? aooaaeoa?nueeiai iae?eo oe?aiiaea?ieo i?aei?e?inoa
niiaeea/i? eiiia?aoe?? Oe?a?ie. Cai?iiiiiaaiee aeey aeei?enoaiiy iaoiae
eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? ca iaeii??aeieie naeoe?yie
ia?aaeaa/a? iiaeeea?noue ?iciiae?eo iai?yieo aeo?ao oe?aiiaea?ieo
i?aei?e?inoa o aeaa aoaie — ?iciiae?e i?ae oeaio?aie a?aeiia?aeaeueiino?
ia iniia? aeo?ao /ano iniiaieo ae?iaie/eo i?aoe?aiee?a, a iiaeaeueoee
?iciiae?e i?ae ie?aieie aeaeaie i?iaeoeoe?? — ia iniia? i?ae?aooieo
i?ioeaioo a?ae ca?ia?oii? ieaoe iniiaieo ae?iaie/eo i?aoe?aiee?a, ui
i?eiaaea? ia iaaiee aeae i?iaeoeoe??.

14. Aiae?c ?aeaaaioii? ?ioi?iaoe??, a naia aiae?c aeo?ao, caeia?
aaaeeeaa i?noea a oi?aae?ii? nia?aa?o?noth i?iaeoeoe?? oe?aiiaea?ieo
i?aei?e?inoa. Oi?aae?iiy nia?aa?-o?noth ia iniia? aiae?co aeo?ao ?
iaeiei c iniiaieo aeaiaio?a oi?aae?inueeiai iae?eo.

15. I?aai?caoe?y nenoai o?iainiaiai ? oi?aae?inueeiai iae?eo ia
oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i? eiiia?aoe?? aoaea iaea?eueo
aoaeoeaia ca oiiae canoinoaaiiy IAII. Aeey oeueiai iaiao?aeii
ai?iaaaeeoe a i?aeoeeo ainiiaea?nueei? ae?yeueiino? oe?aiiaea?ieo
i?aei?e?inoa no/anio aeaeo?iiii-ia/enethaaeueio oaoi?eo ? i?ia?aneaia
i?ia?aiia caaacia/aiiy.

NIENIE IIOAE?EIAAIEO I?AOeUe CA OAIITH Ae?NA?OAOe??

O oaoiaeo aeaeaiiyo :

1. Ica?ai A.I., Ei?ya?i I.A. Ieoaiiy i?aai?caoe?? ? iae?eo ia?aioe?iee
oiaa?ii-iaoa??aeueieo oe?iiinoae ia i?iieneiaeo i?aei?e?inoaao //
Aooaaeoa?nueeee iae?e ? aoaeeo. — 1997. — ?1. — N.10-12. (Iniaenoi :
aiae?c iaoiaeeee i?aai?caoe?? ? iae?eo ia?aioe?iee oiaa?ii-iaoa??aeueieo
oe?iiinoae ia i?iieneiaeo i?aei?e?inoaao).

2. Ei?ya?i I.A. I?iaeaie ?aoi?ioaaiiy nenoaie aooaaeoa?nueeiai iae?eo ia
i?iieneiaeo i?aei?e?inoaao Oe?a?ie a?aeiia?aeii aei i?aeia?iaeieo
noaiaea?o?a // Na?o aooaaeoa?nueeiai iae?eo. — 1998. — ?6. — N.69-74.

3. Ica?ai A.I., Ei?ya?i I.A. Iae?e ie?aieo iaoa??aeueieo aeo?ao ia
oe?aiiaea?ieo i?aei?e?inoaao // Aooaaeoa?nueeee iae?e ? aoaeeo. — 1998.
— ?10. — N.37-38. (Iniaenoi : ?ic?iaeaii i?iiiceoe?? uiaei iae?eo
iaoa??aeueieo aeo?ao ia oe?aiiaea?ieo i?aei?e?inoaao).

4. Ica?ai A.I., Ei?ya?i I.A. I?iaeaie ?ioaa?aoe?? aeaiaio?a
i?aeia?iaeieo noaiaea?o?a a nenoaio aooaaeoa?nueeiai iae?eo ia
i?iieneiaeo i?aei?e?inoaao Oe?a?ie // A?niee Euea?anueei? eiia?oe?eii?
aeaaeai??. — O. 2. *anoeia ia?oa. — Euea?a. — Eiiiina?oa, 1998. —
N.133-146. (Iniaenoi: aiae?c i?aeia?iaeieo noaiaea?o?a aooaaeoa?nueeiai
iae?eo).

A ?ioeo aeaeaiiyo :

5. Ei?ya?i I.A. Iae?e aii?oecaoe?? oa ?iaeaenaoe?? iniiaieo oiiae?a ia
oe?aiiaea?ieo i?aei?e?inoaao // Iaoa??aee eiioa?aioe??
i?ioani?nueei-aeeeaaeaoeueeiai neeaaeo ? ani??aio?a aeaaeai?? ca
i?aenoieaie iaoeiai-aeine?aeii? ?iaioe o 1996 ?ioe?. — Euea?a, 1997. —
N.195-197.

6. Ica?ai A.I., Ei?ya?i I.A. Ii?yaeie eaeueeoethaaiiy nia?aa?oino?
i?iaeoeoe?? ia oe?aiiaea?ieo i?aei?e?inoaao // Iaoa??aee eiioa?aioe??
i?ioani?nueei-aeeeaaeaoeueeiai neeaaeo ? ani??aio?a aeaaeai?? aeaaeai??
ca i?aenoieaie iaoeiai-aeine?aeii? ?iaioe o 1996 ?ioe?. — Euea?a, 1997.
— N.222-223. (Iniaenoi : oai?aoe/ia iaa?oiooaaiiy iaoiaeeee
eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? ia oe?aiiaea?ieo
i?aei?e?inoaao).

7. Ei?ya?i I.A. Aa??aioe iiaoaeiae iae?eo aeo?ao oa eaeueeoethaaiiy
nia?aa?oino? i?iaeoeoe?? ia oe?aiiaea?ieo i?aei?e?inoaao // Iaoa??aee
i?aeaoc?anueei? iaoeiai-i?aeoe/ii? eiioa?aioe?? “I?iaeaie ?aoi?ioaaiiy
aooaaeoa?nueeiai iae?eo a no/anieo oiiaao ainiiaea?thaaiiy”. — Euea?a,
1997. — N.197-201.

8. Ica?ai A.I., Ei?ya?i I.A. Aieea i?aeia?iaeiiai aeina?aeo ia
?aoi?ioaaiiy nenoaie aooaaeoa?nueeiai iae?eo i?iieneiaeo i?aei?e?inoa
Oe?a?ie // Iaoa??aee i?aeaoc?anueei? iaoeiai-i?aeoe/ii? eiioa?aioe?? :
“I?iaeaie ?aoi?ioaaiiy aooaaeoa?nueeiai iae?eo a no/anieo oiiaao
ainiiaea?thaaiiy”. — Euea?a, 1997 — N.233-236. (Iniaenoi : aiae?c
i?aeia?iaeieo noaiaea?o?a aooaaeoa?nueeiai iae?eo).

9. Ei?ya?i I.A. Aniaeoe i?aai?caoe?? aooaaeoa?nueeiai iae?eo ia
oe?aiiaea?ieo i?aei?e?inoaao niiaeea/i? eiiia?aoe?? // Ca??iee iaoeiaeo
i?aoeue “Oi?a?aey, eiia?oe?y, i?aei?e?iieoeoai”. Euea?a, 1998. —
N.177-178.

10. Ica?ai A.I., Ei?ya?i I.A. Aa??aoe?? aeei?enoaiiy iaoiae?a
eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? ia oe?aiiaea?ieo i?aei?e?inoaao
Oe?a?ie // Iaoa??aee i?aeia?iaeii? iaoeiai-i?aeoe/ii? eiioa?aioe?? :
“I?iaeaie oaeineiiaeaiiy aooaaeoa?nueeiai iae?eo a oiiaao ?eieiai?
aeiiii?ee” // I?ae ?aae. TH.A.Aa?eae. — Iieoaaa : IE?, 1999. — N.
135-139. (Iniaenoi : aiae?c iaoiae?a eaeueeoethaaiiy nia?aa?oino?
i?iaeoeoe??).

11. Ica?ai A.A., Ei?ya?i I.A. Aniaeoe eaeueeoethaaiiy nia?aa?oino?
i?iaeoeoe?? ia i?iieneiaeo i?aei?e?inoaao Oe?a?ie // Iaoa??aee
i?aeia?iaeii? iaoeiai-i?aeoe/ii? eiioa?aioe?? : “I?iaeaie oaeineiiaeaiiy
aooaaeoa?nueeiai iae?eo a oiiaao ?eieiai? aeiiii?ee” // I?ae ?aae.
TH.A.Aa?eae. — Iieoaaa : IE?, 1999. — N.139-144. (Iniaenoi : aiae?c
iaoiae?a eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe??).

12. Ei?ya?i I.A. Aiae?c ?aeaaaioii? ?ioi?iaoe?? a oi?aae?ii?
nia?aa?o?noth i?iaeoeoe?? oe?aiiaea?ieo i?aei?e?inoa // Iaoa??aee
i?aeia?iaeii? iaoeiai-i?aeoe/ii? eiioa?aioe?? : “I?iaeaie oaeineiiaeaiiy
aooaaeoa?nueeiai iae?eo a oiiaao ?eieiai? aeiiii?ee” // I?ae ?aae.
TH.A.Aa?eae. — Iieoaaa : IE?, 1999. — N.340-344.

AIIOAOe??

Ei?ya?i I.A. Iae?e aeo?ao ? eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? ia
oe?aiiaea?ieo i?aei?e?inoaao (ia iaoa??aeao i?aei?e?inoa oe?aiiaea?ii?
i?iieneiaino? niiaeea/i? eiiia?aoe?? Oe?a?ie). — ?oeiien. Aeena?oaoe?y
ia caeiaoooy iaoeiaiai nooiaiy eaiaeeaeaoa aeiiii?/ieo iaoe ca
niaoe?aeuei?noth 08.06.04. — Aooaaeoa?nueeee iae?e, aiae?c ? aoaeeo.
Euea?anueea eiia?oe?eia aeaaeai?y. Oeiiini?eea. Euea?a, 1999.

Caoeua?oueny ?oeiien eaiaeeaeaonueei? aeena?oaoe??, yea aeine?aeaeo?
oai?aoe/i?, i?aeoe/i? oa i?aai?caoe?ei? ieoaiiy oaeineiiaeaiiy iae?eo
aeo?ao ? eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe?? ia oe?aiiaea?ieo
i?aei?e?inoaao niiaeea/i? eiiia?aoe?? Oe?a?ie.

O aeena?oaoe?? aeine?aeaeothoueny oaiaeaioe?? ?icaeoeo oe?aiiaea?ii?
i?iieneiaino? niiaeea/i? eiiia?aoe?? Oe?a?ie, aieea
i?aai?caoe?eii-oaoiieia?/ieo iniaeeainoae aaeoc? ia iaoiaeeeo iae?eo
aeo?ao ? eaeueeoethaaiiy nia?aa?oino? i?iaeoeoe??. Oaeiae ?icaeyioo?
aeo?aoe ? nia?aa?o?noue i?iaeoeoe?? a nenoai? oi?aae?iiy oe?aiiaea?ieo
i?aei?e?inoa niiaeea/i? eiiia?aoe??, o?iainiaee oa oi?aae?inueeee iae?e
aeo?ao, eaeueeoethaaiiy oa aiae?c nia?aa?oino? i?iaeoeoe?? ia
oe?aiiaea?ieo i?aei?e?inoaao.

Eeth/ia? neiaa : niiaeea/a eiiia?aoe?y, oe?aiiaea?i? i?aei?e?inoaa,
iae?e aeo?ao, eaeueeoethaaiiy nia?aa?oino?, oi?aae?iiy.

Ei?yaei I. A. O/ao cao?ao e eaeueeoee?iaaiea naaanoieiinoe i?iaeoeoeee
ia oeaaiiaea?iuo i?aaei?eyoeyo (ia iaoa?eaeao i?aaei?eyoee oeaaiiaea?iie
i?iiuoeaiiinoe iio?aaeoaeueneie eiiia?aoeee Oe?aeiu). — ?oeiienue.
Aeenna?oaoeey ia nieneaiea iao/iie noaiaie eaiaeeaeaoa yeiiiie/aneeo
iaoe ii niaoeeaeueiinoe 08.06.04. — Aooaaeoa?neee o/ao, aiaeec e aoaeeo.
Eueaianeay eiiia?/aneay aeaaeaiey. Oeiiinithc. Eueaia, 1999.

Caueuaaony ?oeiienue eaiaeeaeaoneie aeenna?oaoeee, eioi?ay enneaaeoao
oai?aoe/aneea, i?aeoe/aneea e i?aaiecaoeeiiiua aii?inu niaa?oainoaiaaiey
o/aoa cao?ao e eaeueeoee?iaaiey naaanoieiinoe i?iaeoeoeee ia
oeaaiiaea?iuo i?aaei?eyoeyo iio?aaeoaeueneie eiiia?aoeee Oe?aeiu.
Aeenna?oaoeey ninoieo ec anooieaiey, o??o aeaa, auaiaeia, nienea
eniieueciaaiiuo eeoa?aoo?iuo enoi/ieeia e i?eeiaeaiee.

Ai anooieaiee iainiiaaia aeooaeueiinoue aeenna?oaoeeiiiiai
enneaaeiaaiey, ii?aaeaeaiu oeaee, caaeaiey, iauaeou enneaaeiaaiey,
iao/iay iiaecia e i?aeoe/aneay cia/eiinoue i?aaeeiaeaiiuo ?ac?aaioie,
?acoeueoaou eo ai?iaaoeee. A ia?aie aeaaa — “Cao?aou e naaanoieiinoue
i?iaeoeoeee a nenoaia oi?aaeaiey oeaaiiaea?iuo i?aaei?eyoee
iio?aaeoaeueneie eiiia?aoeee e eo o/?o“ — enneaaeothony oaiaeaioeee
?acaeoey oeaaiiaea?iie i?iiuoeaiiinoe iio?aaeoaeueneie eiiia?aoeee
Oe?aeiu, aeeyiea i?aaiecaoeeiiii-oaoiieiae/aneeo iniaaiiinoae
oeaaiiaea?iiai i?iecaiaenoaa ia iaoiaeeeo o/?oa cao?ao e
eaeueeoee?iaaiey naaanoieiinoe i?iaeoeoeee, aii?inu eeanneoeeaoeee
cao?ao e oi?ie?iaaiey naaanoieiinoe i?iaeoeoeee ia oeaaiiaea?iuo
i?aaei?eyoeyo. Ai aoi?ie aeaaa — “Oeiainiaue e oi?aaeai/aneee o/?o
cao?ao ia oeaaiiaea?iuo i?aaei?eyoeyo iio?aaeoaeueneie eiiia?aoeee“ —
aaoi?ii eco/aiu aniaeou iino?iaiey oeiainiaiai e oi?aaeai/aneiai o/?oa
cao?ao, ?anniio?aiu iniaaiiinoe o/?oa iaoa?eaeueiuo cao?ao, cao?ao ia
iieaoo o?oaea, ae?oaeo cao?ao, naiaeiiai o/?oa cao?ao ia oeaaiiaea?iuo
i?aaei?eyoeyo iio?aaeoaeueneie eiiia?aoeee Oe?aeiu e oeacaiu iai?aaeaiey
iiauoaiey aai yooaeoeaiinoe. A o?aoueae aeaaa — “Eaeueeoee?iaaiea e
aiaeec naaanoieiinoe i?iaeoeoeee ia oeaaiiaea?iuo i?aaei?eyoeyo
iio?aaeoaeueneie eiiia?aoeee Oe?aeiu” — aaoi?ii enneaaeiaaiu iauaeou e
iaoiaeeea eaeueeoee?iaaiey naaanoieiinoe i?iaeoeoeee, ?anniio?aiu
aii?inu aiaeeca ?aeaaaioiie eioi?iaoeee a oi?aaeaiee naaanoieiinoueth
i?iaeoeoeee oeaaiiaea?iuo i?aaei?eyoee.

A ?acaeaea “Auaiaeu” aaoi?ii eceiaeaiu neaaeothuea iaiauaiey
?acoeueoaoia oai?aoe/aneeo e i?aeoe/aneeo enneaaeiaaiee ioiineoaeueii
oniaa?oainoaiaaiey nenoaiu o/?oa cao?ao e eaeueeoee?iaaiey naaanoieiinoe
i?iaeoeoeee ia oeaaiiaea?iuo i?aaei?eyoeyo :

1. Noaiiaeaiea e aeaeueiaeoaa ?acaeoea ?uii/iuo ioiioaiee a yeiiiieea
Oe?aeiu noaayo aeanoeea o?aaiaaiey e nenoaia oi?aaeaiey i?aaei?eyoeai.
I?e yoii yooaeoeaiinoue nenoaiu oi?aaeaiey oeaaiiaea?iuo i?aaei?eyoee
iieiinoueth caaeneo io o?iaiy niaa?oainoaa iaeiie ec a? iniiaiuo
ninoaaeythueo — aooaaeoa?neiai o/?oa, oeaio?aeueiia ianoi a eioi?ii
caieiaao o/?o cao?ao e eaeueeoee?iaaiea naaanoieiinoe i?iaeoeoeee.

2. ?acaeoea ioa/anoaaiiie aooaaeoa?neie nenoaiu e enneaaeiaaiea
ca?oaaaeiiai iiuoa iiaeoaa?aeaeatho iaiaoiaeeiinoue auaeaeaiey ec
aaeeiie o/?oiie nenoaiu Oe?aeiu oeiainiaiai e oi?aaeai/aneiai o/?oa.

3. Iniiaiua caaeaiey o/?oa cao?ao e eaeueeoee?iaaiey naaanoieiinoe
i?iaeoeoeee ia oeaaiiaea?iuo i?aaei?eyoeyo iio?aaeoaeueneie eiiia?aoeee
aeieaeiu ?aoaoueny enoiaey ec oa?aeoa?iuo iniaaiiinoae yoie io?anee.

4. Eeanneoeeaoeey cao?ao eiaao aaaeiia iaoiaeieiae/aneia cia/aiea aeey
nenoaiu o/?oa cao?ao e eaeueeoee?iaaiey naaanoieiinoe i?iaeoeoeee ia
oeaaiiaea?iuo i?aaei?eyoeyo e o?aaoao ooi/iaiey.

5. Aeey nenoaiu oi?aaeai/aneiai o/?oa oeaaiiaea?iuo i?aaei?eyoee
iio?aaeoaeueneie eiiia?aoeee i?aaeeiaeaia iiiaieeaoo?a noaoae cao?ao,
eioi?ay, ii iiaieth aaoi?a, aeinoaoi/ii oaeiaeaoai?yao naaiaeiyoiea
o?aaiaaiey.

6. Aaaeiie aeey oeaaiiaea?iuo i?aaei?eyoee inoa?ony i?iaeaia auai?a
iaoiaea ioeaiee nu?uey, iaoa?eaeia e oiieeaa. Ioeaieaay iaoa?eaeueiua
?ano?nu ii oeaiai iineaaeiaai i?eoiaea n i?iaaaeaieai ia?aioeaiee eo
inoaoeia oeaaiiaea?iua i?aaei?eyoey iieo/atho aiciiaeiinoue yeiiiiee
nianoaaiiuo iai?ioiuo n?aaenoa ca n/?o oiaiueoaiey o?iaiy
iaeiaiiaeiaeaiey.

7. Eniieueciaaiea oniaa?oainoaiaaiiie oi?iu niaiiiai i?iecaiaenoaaiiiai
io/?oa iaeaa/aao i?ioeann a? ninoaaeaiey a?eaaaee?aie niai e
iineaaeothuoth aooaaeoa?neoth ia?aaioeo.

8. Nouanoaaiiua ioee/ey oa?eoiuo noaaie e naeaeueiuo ?anoeaiie ia
?acee/iuo oeaaiiaea?iuo i?aaei?eyoeyo iiaeii ono?aieoue ioo?i
oeaio?aeeciaaiiiai eo ooaa?aeaeaiey i?aaeaieyie iaeiio?aanithcia enoiaey
ec eiie?aoiuo oneiaee i?iecaiaenoaaiiie aeayoaeueiinoe.

9. Eniieueciaaiea i?aaeeiaeaiiie aaoiiaoece?iaaiiie iaoiaeeee ?an/?oa
aii?oecaoeee iniiaiuo n?aaenoa aea?o aiciiaeiinoue ii?aaeaeeoue noio
aii?oecaoeeiiiuo io/eneaiee a ?ac?aca ianyoeaa n o/?oii eciaiaiee
aaeainiaie noieiinoe a?oii iniiaiuo n?aaenoa eee eo eiaaioa?iuo iiia?ia
ca i?aaeuaeouea eaa?oaeu, cia/aiee iiieaeathueo eiyooeoeeaioia.

10. Ia iniiaa i?iaaae?iiiai aiaeeca aaoi?ii i?aaeeiaeai ia?a/aiue noaoae
einaaiiuo ?anoiaeia, eioi?ue iiaeii eniieueciaaoue a i?aeoeea ?aaiou
oeaaiiaea?iuo i?aaei?eyoee iio?aaeoaeueneie eiiia?aoeee Oe?aeiu.

11. I?aaeeiaeaiiue aeey eniieueciaaiey ia oeaaiiaea?iuo i?aaei?eyoeyo
iio?aaeoaeueneie eiiia?aoeee iaoiae eaeueeoee?iaaiey naaanoieiinoe
i?iaeoeoeee a ?ac?aca iaeii?iaeiuo naeoeee.

12. I?aaiecaoeey nenoai oeiainiaiai e oi?aaeai/aneiai o/?oa ia
oeaaiiaea?iuo i?aaei?eyoeyo iio?aaeoaeueneie eiiia?aoeee aoaeao aieaa
yooaeoeaia a oneiaeyo eniieueciaaiey IYAI. Aeey yoiai iaiaoiaeeii
aiaae?eoue a i?aeoeeo oicyenoaaiiie aeayoaeueiinoe oeaaiiaea?iuo
i?aaei?eyoee nia?aiaiioth yeaeo?iiii-au/eneeoaeueioth oaoieeo e
i?ia?anneaiia i?ia?aiiiia iaania/aiea.

Eeth/aaua neiaa : iio?aaeoaeueneay eiiia?aoeey, oeaaiiaea?iua
i?aaei?eyoey, o/ao cao?ao, eaeueeoee?iaaiea naaanoieiinoe, oi?aaeaiea.

Koriagin M. Account of expenses and calculation of prime cost of the
product at bakery enterprises (on the basis bakery industry enterprises
of consumer cooperatives of Ukraine. — Manuscript. The thesis for
application to Master of Sciences in Economics on speciality 08.06.04. —
“Accounting, Analyses and Auditing”. Lviv Commercial Academy.
Ukoopspilka. Lviv, 1999.

The thesis considering theoretical, practical and organizing questions
of improvement of account of expenses and calculating a prime cost to
product on bakery enterprises of consumer cooperations of Ukraine.

Development tendencies of Ukrainian consumer cooperatives bakery
industry, its influence of organizational and technological particulars
on technique of the accounting of expenses and calculation of products
costs are investigated in this thesis. Expenses and costs of the
products in the system of consumer cooperatives bakery industry
management financial and managerial accounting of expenses, calculation
and analyses of the production costs at the bakery enterprises are
considered in this thesis.

Keywords : consumer cooperation, bakery enterprise, account of expenses,
calculating a prime cost, management.

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