I?I?NOA?NOAI INA?OE OE?A?IE

OA?III?EUeNUeEA AEAAeAI?ss IA?IAeIIAI AINIIAeA?NOAA

NAI*EOEI IEEIEA AIEIAeEIE?IAE*

OAeE 338.10

OI?AAE?INUeE? ANIAEOE AOOAAEOA?NUeEIAI IAE?EO O N?EUeNUeEIIO
AINIIAeA?NOA?

(IA I?EEEAAe? I?AeI?E?INOA IAI*?AIEOeOAA CAE?EOIAI A?OIOO CAO?AeIIAI
?AA?IIO OE?A?IE)

Niaoe?aeuei?noue : 08.06.04- Aooaaeoa?nueeee

iae?e, aiae?c ? aoaeeo

AAOI?AOA?AO

aeena?oaoe?? ia caeiaoooy iaoeiaiai nooiaiy

eaiaeeaeaoa aeiiii?/ieo iaoe

OA?III?EUe — 1999

Aeena?oaoe?y ? ?oeiienii

?iaioa aeeiiaia ia eaoaae?? aooaaeoa?nueeiai iae?eo ? aoaeeoo o
n?euenueeiio ainiiaea?noa? Oa?iii?euenueei? aeaaeai?? ia?iaeiiai
ainiiaea?noaa I?i?noa?noaa ina?oe Oe?a?ie

Iaoeiaee ea??aiee — aeieoi? aeiiii?/ieo iaoe, i?ioani?,
Eeoaei TH??e sseiae/,

Oa?iii?euenueea aeaaeai?y ia?iaeiiai ainiiaea?noaa, caa?aeoaa/
eaoaae?e aooaaeoa?nueeiai iae?eo ? aoaeeoo o n?euenueeiio
ainiiaea?noa?.

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

E?iiee Aieiaeeie? A?eai?iae/,

Ee?anueeee iaoe?iiaeueiee
aeiiii?/iee oi?aa?neoao, caa?aeoaa/ eaoaae?e aooaaeoa?nueeiai iae?eo
? aoaeeoo a n?euenueeiio ainiiaea?noa?.

— eaiaeeaeao aeiiii?/ieo iaoe,
aeioeaio

Eo/ei Ieoaeei ?iiaiiae/,

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

aeioeaio eaoaae?e aeiiii?ee, iae?eo ? eiio?ieth a iaae?iaie/?e noa??.

I?ia?aeia onoaiiaa — Iaoe?iiaeueiee aa?a?iee oi?aa?neoao,
Eaa?iao I?i?no??a Oe?a?ie, i. Ee?a.

Caoeno aeena?oaoe?? a?aeaoaeaoueny “ 15 ” ea?oiy 1999 ?. i 11-00 aiae.

ia can?aeaii? niaoe?ae?ciaaii? a/aii? ?aaee Ae-58.082.01 i?e

Oa?iii?euenuee?e aeaaeai?? ia?iaeiiai ainiiaea?noaa ca aae?anith 282004

i.Oa?iii?eue aoe. Euea?anueea, 11 , aoae. 1300

C aeena?oaoe??th iiaeia iciaeiieoeny o a?ae?ioaoe? Oa?iii?euenueei?

aeaaeai?? ia?iaeiiai ainiiaea?noaa .

Aaoi?aoa?ao ?ic?neaiee “ 10 ” aa?aciy 1999 ?.

A/aiee nae?aoa?

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

aeieoi? aeiiii?/ieo iaoe, i?ioani? Oa??ii ?.Ae.

CAAAEUeIA OA?AEOA?ENOEEA ?IAIOE

Aeooaeuei?noue oaie aeena?oaoe?eiiai aeine?aeaeaiiy.

Nenoaia oi?aae?iiy ia iiaea ?nioaaoe aac aeiiii?/ii? ?ioi?iaoe??, yea
oa?aeoa?eco? ainiiaea?nueeo ? o?iainiao ae?yeuei?noue i?aei?e?inoaa.

Iniiao ?ioi?iaoe?eii? ae?yeueiino? i?aai?caoe?e noaiiaeoue
aooaaeoa?nueeee iae?e, neeaaeiaith /anoeiith yeiai ? oi?aae?inueeee
iae?e.

O?eaaeee /an aooaaeoa?nueeee iae?e ni?eeiaany aeey iaoeiaoe?a ?
oi?aae?ioe?a ye iaoiae eiio?ieth cania?a i?aei?e?inoaa. Oea i?eaiaeeei
aei oiai, ui iaiaaeaea?e ??cieo ??ai?a oi?aae?iiy ei?enooaaeeny
?ioi?iaoe??th, yea a?aeaeca?eaethaaea eeoa ?acoeueoaoe ae?iaie/eo,
o?iainiaeo i?ioean?a. Aooaaeoa?nueeee iae?e i???iooaaany ia
ocaaaeueiaiiy aeaieo, caaacia/aiiy ca?oiino? aeey ciai?oi?o niiaeeaa/?a
— o?iainiaeo, noaoenoe/ieo i?aai?a, aeuanoiyueo i?aai?caoe?e. Ca oaeeo
oiia i?i aiae?oe/i?noue oa iia?aoeai?noue aooaaeoa?nueeiai iae?eo ia
iiaei aooe iiae, o oie /an eiee an? aeaiaioe i?ioeano oi?aae?iiy
aca?iica’ycai? ? aca?iiiaoiiaeai? ?c ?ioi?iaoe?eiith nenoaiith.
?ioi?iaoe?y, yea iaaeoiaeeoue ?c ciai?oiueiai ? aioo??oiueiai na?aaeiaeu
ciooo? i?aai?caoe?th iia?aoeaii a?ae?aaaiaoaaoe ia an? ci?ie o ieo
eii?aeeioth/eie ae?yie. O?eueee oaeei /eiii i?aei?e?inoaa iiaeooue
caaacia/eoe nai? aeaeeaaiiy oa oni?oia ooieoe?iioaaiiy. Ioaea, ia
nueiaiaei? aeieea? iaiao?aei?noue aeeiiaiiy aooaaeoa?nueeei iae?eii eiai
iaeaaaeeea?oi? ooieoe?? — iia?aoeaiiai oi?aae?iiy ae?iaie/i-o?iainiaith
ae?yeuei?noth i?aei?e?inoaa. I?iaeaie ?icaeoeo oi?aae?inueeiai iae?eo ye
naiino?eii? iaoee ciaeoee nai? a?aeia?aaeaiiy o i?aoeyo ca?oa?aeieo
aeine?aeiee?a: *. Aa???niia, *. Eea?ea, Ae. O?aa?ina, A.A. Iaoiia,
A.I?aeeca, O.Aiaea?niia oa ?ioeo, a oaeiae o i?aoeyo oe?a?inueeeo
a/aieo: Aieiaa N.O., ?o?iaiea A.?., Aaeo?aa A.?., *oia/aiea I.A.,
Eeoaeia TH.ss., Iooea?y I.N. oa ?ioeo.

Neeaaei?noue i?iaeaie iieyaa? a oiio , ui Oe?a?ia ia ia?
i?aeoe/iiai aeina?aeo oaeeo ia?aoai?aiue a iioeiaeueiiio ?aaeei?, a
cae?enithaaoe ?o iio??aii c ye iaeiaioeie aeo?aoaie a aeiiii?/iiio ?
nioe?aeueiiio ieaiao , ui aeiaaa? aeaaaeaiiai i?aeoiaeo ? ?aoaeueiiai
aea/aiiy. Ae??oaiiy oeeo ieoaiue iniaeeai aeooaeueia aeey i?aei?e?inoa
iai/?aieoeoaa cae?eoiai ??oioo cao?aeiiai ?a??iio Oe?a?ie, aaeaea naia a
ieo iaaooee iaaiee aeina?ae aaaeaiiy i?ia?aneaieo iaoiae?a iae?eo, yeee
a iei?oi?e ia??iae iiaea noaoe ?aaeueiei iioaioe?aeii ai?iaaaeaeaiiy
iniiaieo i?eioeei?a oi?aae?inueeiai iae?eo a i?aeoeeo ainiiaea?thaaiiy.
Cia/ei?noue ? iiaecia aea/aiiy oeeo ieoaiue iaoiiaeththoue
aeooaeuei?noue aeaiiai aeine?aeaeaiiy ? aea?? oaie aeena?oaoe?? .

Ca’ycie ?iaioe c iaoeiaeie i?ia?aiaie, oaiaie. Aeena?oaoe?eia
?iaioa aeeiiaia o a?aeiia?aeiino? aei ieaio iaoeiai-aeine?aeieo ?ia?o
Oa?iii?euenueei? aeaaeai?? ia?iaeiiai ainiiaea?noaa ? iaeaaeeoue aei
aea?aeathaeaeaoii? oaie “I?aai?caoe?y oa iaoiaeieia?y iae?eo, aiae?co ?
eiio?ieth o aaeocyo ia?iaeiiai ainiiaea?noaa”(iiia? aea?aeaaii?
?a?no?aoe?? — 0198V000785).

Iaoa ? caaaeaiiy aeine?aeaeaiiy. Iniiaiith iaoith aeine?aeaeaiiy
? iaoeiaa ia??oiooaaiiy ia?aaeoiia iioeiaeueiiai ai?iaaaeaeaiiy nenoaie
oi?aae?inueeiai iae?eo ia i?aei?e?inoaao iai/?aieoeoaa cae?eoiai ??oioo
cao?aeiiai ?a??iio Oe?a?ie.

A?aeiia?aeii aei iaoe aeine?aeaeaiiy aoee iinoaaeai? ianooii?
caaaeaiiy iaoeiai-iaoiaee/iiai ? i?eeeaaeiiai oa?aeoa?o :

n ocaaaeueieoe oai?aoe/i? iieiaeaiiy noo? , iaoe ? caaaeaiue
oi?aae?inueeiai iae?eo, eiai ca’yceo ?c ooieoe?yie oi?aae?iiy ;

n aecia/eoe ?noi?e/i? ia?aaeoiiae eiioeaioe?? ia?aoiaeo aooaaeoa?nueeiai
iae?eo a?ae ae?th/i? i?aeoeee aooaaeoa?nueeiai iae?eo aei eiai
oi?aae?inueeiai aniaeoo ;

n ?ic?iaeoe i?aeoe/i? ?aeiiaiaeaoe?? noiniaii iiaoaeiae i?aai?caoe?eii?
no?oeoo?e oi?aae?inueeiai iae?eo ;

n aeae?eeoe oeaio?e a?aeiia?aeaeueiino? aeey i?aei?e?inoa iai/?aieoeoaa
cae?eoiai ??oioo , aecia/eoe ?o eiiiaoaioe?th, iaoo ,caaaeaiiy ,noa?e
a?aeiia?aeaeueiino? ;

n aeine?aeeoe aieea athaeaeaoiiai ieaioaaiiy ia aoaeoeai?noue
?aae?caoe?? a?cian-ieaio o nenoai? no?aoaa?/iiai ieaioaaiiy;

n aeae?eeoe iniaeeaino? iai/?aieoeoaa cae?eoiai ??oioo ye aaeoc?
n?euenueeiainiiaea?nueeiai ae?iaieoeoaa , ui iathoue nooo?aee aieea ia
no?oeoo?o aeo?ao, iaoiaee iia?aoeaiiai aiae?co oa eiio?ieth , aaaeaiiy
iae?eo aeo?ao ca ii?iaoeaiei iaoiaeii;

n ?ic?iaeoe ?aeiiaiaeaoe?? uiaei o?ainoi?iaoe?? ae?th/i? nenoaie
ieaioaaiiy , iae?eo ? eiio?ieth i?aei?e?inoa iai/?aieoeoaa cae?eoiai
??oioo aei aeiia ? caaaeaiue oi?aae?inueeiai iae?eo .

Iaoeiaa iiaecia iaea?aeaieo ?acoeueoao?a. Iiaeie iaoeiaeie
?acoeueoaoaie aeine?aeaeaiiy ? eiiieaenia ?ice?eooy noo? ? ci?noo
eaoaai??? oi?aae?inueeee iae?e, eiai ?ie? o ?ioi?iaoe?ei?e nenoai?
i?aai?caoe??, o aca?iica’yceo c ooieoe?yie oa aeaiaioaie i?ioeano
oi?aae?iiy a iai/?aieoeoa? cae?eoiai ??oioo.

n I?e aiae?c? ia?ao?aeiiai ia??iaeo noaiiaeaiiy ?eieiai? aeiiii?ee oa
aecia/aiiy iiaeo caaaeaiue ,ui noiyoue ia?aae aooaaeoa?nueeei iae?eii,
aeae?eaii eiie?aoio ?ieue, i?noea ? caniae ?aae?caoe?? i?eioeei?a
oi?aae?inueeiai iae?eo.

n Ocaaaeueiaii ia?aaeiaee ca?oa?aeiee oa a?o/eciyiee aeina?ae
i?ia?aneaieo iaoiae?a aaaeaiiy iae?eo aeo?ao ia ae?iaieoeoai a
iai/?aieoeoa?.

n ?ic?iaeaii iaoiaeeeo noai?aiiy ooieoe?iiaeueii? no?oeoo?e
oi?aae?inueeiai iae?eo.

n Noiniaii aei aeine?aeaeoaaeueii? aaeoc? ?ic?iaeaii aa??aioe oeaio??a
a?aeiia?aeaeueiino?, ye? ? iaea?eueo aeioe?eueieie ia nueiaiaei? oa ia
ia?niaeoeao (5-10 ?ie?a).

n Cai?iiiiiaaii iaoiaee/i? i?aeoiaee o nenoai? no?aoaa?/iiai ieaioaaiiy
, ?ic?iaeaii iaoiaeeeo neeaaeaiiy a?cian-ieaio , yeee i?aee??ieth?oueny
nenoaiith athaeaeao?a ,ui aeicaiey? eiai e?euee?nii ia??oiooaaoe ,
ii??aiyoe aeo?aoe ? aeaiaee aeueoa?iaoeaieo ae?e.

n Aianaii i?iiiceoe?? i?i aeei?enoaiiy a iae?eia?e i?aeoeoe?
ii?iaoeaiiai iaoiaeo iae?eo oa cai?iiiiiaaii oi?ie aeieoiaio?a noiniaii
i?aeoe/iiai ai?iaaaeaeaiiy ia i?aei?e?inoaao nenoaie ii?iaoeaieo aeo?ao
ca aa?n??th “noaiaea?o-eino” .

n Ia??oioiaaii iioeiaeueiee iaa?? athaeaeao?a aeey aeae?eaieo oeaio??a
a?aeiia?aeaeueiino? , ?ic?iaeaii ?aeiiaiaeaoe?? uiaei i?aai?caoe??
?iaioe oeaio??a a?aeiia?aeaeueiino?, ye? aeicaieythoue iia?aoeaii
cae?enithaaoe aoaeoeaia oi?aae?iiy ca a?aeoeeaiiyie .

n Nenoaiaoeciaaii iaoiaee/i? i?aeoiaee o aaeoc? i?eeiyooy iaeaaaeeea?oeo
ia?ooeiieo oi?aae?inueeeo ??oaiue.

n Iae?aneaii ia?niaeoeae ai?iaaaeaeaiiy nenoaie oi?aae?inueeiai iae?eo o
iae?eiao i?aeoeeo i?aei?e?inoa aeine?aeaeoaaii? aaeoc?.

I?aeoe/ia cia/aiiy iaea?aeaieo ?acoeueoao?a. ?acoeueoaoe
aeine?aeaeaiue iiaeooue neoaeeoe iaoiaeieia?/iei ? iaoiaee/iei
?ino?oiaioa???i ai?iaaaeaeaiiy i?eeeaaeieo nenoai oi?aae?inueeiai iae?eo
ia i?aei?e?inoaao iai/?aieoeoaa cae?eoiai ??oioo.

A ?acoeueoao? i?iaaaeaieo aeine?aeaeaiue ia oai?aoe/iiio ?
iaoiaeieia?/iiio ??aiyo, aea/aiiy ae?th/i? nenoaie oi?aae?iiy ? iae?eo
ia Caa?acueeiio, No?eenueeiio, Aeieeinueeiio oaiee/ieo eiia?iaoao, aoei
ae?iaeaii eiie?aoi? iaoiaee/i? ?aeiiaiaeaoe?? oa i?iiiceoe?? , ui
iiaeooue aooe ai?iaaaeaeai? o iae?eiao oa oi?aae?inueeo i?aeoeeo
i?aei?e?inoa iai/?aieoeoaa cae?eoiai ??oioo. Iaoa??aee aeena?oaoe?eiiai
aeine?aeaeaiiy i?noyoue ?ioi?iaoe?eio aaco, iien oaeo?a oa yaeu c
i?aeoeee ainiiaea?thaaiiy, i?eaiaeeoueny aeina?ae ?yaeo ca?oa?aeieo
e?a?i , yeee iiaea aooe ai?iaaaeaeaiee ia i?aei?e?inoaao Oe?a?ie aeey
iiia?aaeaeaiiy iaaaoeaieo neooaoe?e oa i?i?aooie?a a aeiiii?/iiio aeeoo?
noni?euenoaa. I?e ?o aeei?enoaii? a iaa/aeueiiio i?ioean? aiie
aeicaieyoue nooaeaioai iiaeeaeoe aea/aiiy ?yaeo oai c eo?no
“Oi?aae?inueeee iae?e” ? “O?iainiaee iae?e” oa aeei?enoaoe oe? ciaiiy
i?e iaienaii? aeeieiiieo ?ia?o.

Iniaenoee aianie caeiaoaa/a iieyaa? o:

n ?ic?iaeaii? i?aeoe/ieo ?aeiiaiaeaoe?e noiniaii iiaoaeiae
i?aai?caoe?eii? no?oeoo?e oi?aae?inueeiai iae?eo;

n ia??oiooaaii? aeioe?eueiino? aeae?eaiiy oeaio??a a?aeiia?aeaeueiino?
aeey i?aei?e?inoa iai/?aieoeoaa cae?eoiai ??oioo, aecia/aii? ?o
eiiiaoaioe??, iaoe, caaaeaiue ? noa?e a?aeiia?aeaeueiino?;

n aeine?aeaeaii? aieeao athaeaeaoiiai ieaioaaiiy ia aoaeoeai?noue
?aae?caoe?? a?cian-ieaio o nenoai? no?aoaa?/iiai ieaioaaiiy;

n ?ic?iaeaii? iaoiaeeee i?aai?caoe?? aaaeaiiy ii?iaoeaiiai iaoiaeo
iae?eo cao?ao a iai/?aieoeoa? cae?eoiai ??oioo c o?aooaaiiyi eiai
oaoiieia?/ieo iniaeeainoae;

n aecia/aii? i?aeoiae?a aei o?ainoi?iaoe?? ae?th/i? nenoaie ieaioaaiiy,
iae?eo ? eiio?ieth i?aei?e?inoa iai/?aieoeoaa cae?eoiai ??oioo aei aeiia
? caaaeaiue oi?aae?inueeiai iae?eo.

Ai?iaaoe?y ?acoeueoao?a aeena?oaoe?eiiai aeine?aeaeaiiy. Iniiai?
iieiaeaiiy aeena?oaoe?eii? ?iaioe aeiiia?aeaeenue ia iaoeiai-i?aeoe/i?e
eiioa?aioe?? i?ioani?nueei-aeeeaaeaoeueeiai neeaaeo Oa?iii?euenueei?
aeaaeai?? ia?iaeiiai ainiiaea?noaa a 1997 ?ioe?. ?acoeueoaoe
aeine?aeaeaiue aaoi?a caneooiaoaaeenue ia iaoeiaeo nai?ia?ao eaoaae?e
aooaaeoa?nueeiai iae?eo ? aoaeeoo a n?euenueeiio ainiiaea?noa?
Oa?iii?euenueei? aeaaeai?? ia?iaeiiai ainiiaea?noaa oa i?aeia?iaei?e
iaoeiai-i?aeoe/i?e eiioa?aioe?? “Aooaaeoa?nueeee iae?e ? aoaeeo a
Oe?a?i?: i?iaeaie oai???, i?aeoeee ? i?aeaioiaee eaae??a” 5-6 a?oaeiy
1996 ?ieo, ui a?aeaoeany a Ee?anueeiio aea?aeaaiiio aeiiii?/iiio
oi?aa?neoao?.

?ic?iaeai? aeena?oaioii iieiaeaiiy ? iaoiaeieia?/i? i?aeoiaee
canoiniaoaaeeny o nenoai? no?aoaa?/iiai ieaioaaiiy: oi?ioethaaiiy,
?aiaoaaiiy iaoe neeaaeaiiy a?cian-ieaio, i?aee??ieaiiai nenoaiith
athaeaeao?a aeey Caa?acueeiai, No?eenueeiai, Aeieeinueeiai oaiee/ieo
eiia?iao?a, ui i?aeoaa?aeaeo?oueny a?aeiia?aeieie aeia?aeeaie .

Ioae?eaoe??. Ca ?acoeueoaoaie aeeiiaieo aeine?aeaeaiue
iioae?eiaaii 5 iaoeiaeo ?iaioe caaaeueiei ianyaii 6,66 ae?oe. a?eoo?a,
ui iaeaaeaoue aaoi?o.

No?oeoo?a ? ianya ?iaioe. Aeena?oaoe?eia ?iaioa aeeeaaeaia ia 248
noi??ieao, neeaaea?oueny ?c anooio, o?ueio ?icae?e?a, aeniiae?a, nieneo
aeei?enoaieo aeaea?ae a e?eueeino? 120 iaeiaioaaiue, ia? 29 oaaeeoeue,
15 ?enoie?a, 5 aeiaeaoe?a .

INIIAIEE CI?NO AeENA?OAOe?EII? ?IAIOE.

O anooi? ia??oioiao?oueny aeooaeuei?noue oaie aeine?aeaeaiiy,
aecia/a?oueny iaoa, caaaeaiiy, i?aaeiao, ia’?eo oa iaoiaeieia?y
aeena?oaoe?eii? ?iaioe.

O ia?oiio ?icae?e?: “Oi?aae?inueea ae?yeuei?noue ? iae?e” ?ice?eoi
nooue ? ci?no oi?aae?inueeiai iae?eo, i?iaiae?ciaaii eiai ca’ycie c
ooieoe?yie oi?aae?iiy. A ?noi?e/iiio aniaeo? iieacaii aaiethoe?eiee
i?ioean noaiiaeaiiy oi?aae?inueeiai iae?eo a?ae eaia?aeueii? aooaaeoa???
aei iaoeo aei?a, eiee a?i noi?iiaaiee a ie?aio iaoeo.

?icaeyiooi i?aai?caoe?ei? aniaeoe oi?aae?inueeiai iae?eo aeoiaey/e ?c
niaoeeo?ee iai/?aieoeoaa cae?eoiai ??oioo ye aaeoc?
n?euenueeiainiiaea?nueeiai ae?iaieoeoaa.

Ia?ao?ae Oe?a?ie ia ?eieia? oiiae ainiiaea?thaaiiy noi?iaiaeaeo?oueny
e?eciaeie yaeuaie o an?o aaeocyo ia?iaeiiai ainiiaea?noaa . O ca’yceo c
oeei ciai?oi? na?aaeiaeua i?aai?caoe?e a?aecia/a?oueny i?aeaeuaiith
neeaaei?noth , ui aeiaaa? iie?auaiiy ?ioi?iaoe?eiiai caaacia/aiiy i?i
iiae?? , ye? a?aeaoaathoueny o iueiio, a ioaea ei??iiiai iie?ioaiiy
nenoaie iae?eo , ine?eueee aooaaeoa?nueeee iae?e i?noeoue o nia? iniiaio
/anoeio ?ioi?iaoe?eii? nenoaie , caaacia/oth/e aei 70 % anueiai ia’?io
aeaieo i?i ainiiaea?nueeo ae?yeuei?noue i?aei?e?inoaa. Oiio iaiao?aeii
iineeeoe ?ioi?iaoe?ei? ooieoe?? iae?eo, aeoiaey/e ?c caieo?a nenoaie
oi?aae?iiy : yea naia ?ioi?iaoe?y iio??aia ? o ye?e oi?i? (aeea.?en.1).

Oi?aae?iiy
Nenoaia iae?eo

?en. 1. Aca?iica’ycie i?ae nenoaiith iae?eo oa oi?aae?iiyi.

sse aeaeii ?c ?en. 1 i?ae nenoaiith iae?eo ? oi?aae?iiy ?nio? o?niee
aca?iica’ycie. Ia iniia? cai?o , ia?iaee oa aiae?co ?ioi?iaoe??
neeaaeathoueny ieaie, a oiio /ene? aio/e? athaeaeaoe, a i?ioean?
cae?eniaiiy yeeo iiaeiia cae?aoenue, caienoaaoeny, eeaneo?eoaaoeny
?ioi?iaoe?y i?i o?ae aeaiiai i?ioeano. Aeaia ?ioi?iaoe?y ciaoiaeeoue
nai? a?aeia?aaeaiiy o ia?aeiieo aeieoiaioao, ia iniia? yeeo
neeaaeathoueny iae?eia? ?a?no?e, a a e?ioe? iaaiiai ia??iaeo (aeaiue,
i?nyoeue, eaa?oae) neeaaeathoue ca?oe i?i oaeoe/ia aeeiiaiiy athaeaeaoo,
aiie ni?anoaaeythoueny ?c ieaiiaeie iieacieeaie, ia iniia? /iai
i?iaiaeeoueny aiae?c a?aeoeeaiue oa oi?aae?iiy ca a?aeoeeaiiyie. I?e
oeueiio iiaeiai i?iaiaeeoenue eiio?ieue ? ioe?iea ia?oeo ?acoeueoao?a,
ui o ?ac? iio?aae i?eaiaeeoue aei eii?aeeiaoe?? ae?e, ieai?a,
athaeaeao?a. Eiio?ieue neoaeeoue a?aei?aaiith oi/eith ianooiiiai aoaio
ieaioaaiiy .

Aooaaeoa?nueeee iae?e iiaeiai oii?yaeeiaoaaoe ao?aei? oa aeo?aei? iioiee
?ioi?iaoe?? o a?aeiia?aeiino? c iio?aaaie nenoaie oi?aae?iiy. Oiio
oaeineiiaeaiiy iae?eo , i?aeaeuaiiy ??aiy eiai aiae?oe/ieo aeanoeainoae
ia iiaeia ?icaeyaeaoe aac ca’yceo ?c nenoaiith oi?aae?iiy .

O eieeoiueiio ?aaeyinueeiio Nithc? ia?o? ia?inoee oi?aae?inueeiai
iae?eo c’yaeeeny o 30-o ?ieao , eiee i?ioani?ii AEaa?aeii I.O. aoee
caiice/ai? ?aea? “noaiaea?o-eino” ? noi?ioeueiaai? a ii?iaoeaiee iaoiae
iae?eo .

O na?aaeei? 70-o ?ie?a iaaoea iioe?aiiy iiaa eiioeaioe?y ?icoi?iiy
noo?, ci?noo , ooieoe?e oa oe?eae aooaaeoa?nueeiai iae?eo . Oea
iineoaeeei eaoae?caoi?ii eiai ?iciiae?eo ia o?iainiaee oa
oi?aae?inueeee .

? oi/a ia?aaaaeia a?eueo?noue a/aieo ? aeiiii?no?a-i?aeoee?a
noeeythoueny aei aeoiee, ui oi?aae?inueeee iae?e ca oiia ?eieiaeo
a?aeiinei iiaeiai ciaeoe nai? i?noea a nenoai? aooaaeoa?nueeiai iae?eo
Oe?a?ie, ii?yae c oeei, ?yae a/aieo aaaaeathoue eiai iaiio??aiei aai
ia?aae/aniei uiaei aaaeaiiy. Oae A.A.Niiei i?e aeeeaaeai? nai??
eiioeaioe?? oi?aae?inueeiai iae?eo a Oe?a?i?, eiinoaoo?, ui
“…aooaaeoa?nueeee iae?e caaaeaee aoa ni?yiiaaiee ia iio?aae
oi?aae?iiy, a ioaea iaia? naino iiae?eyoe iae?e ia o?iainiaee ?
oi?aae?inueeee, ine?eueee aioo??oiueiainiiaea?nueeee iae?e — oea ? ?
oi?aae?inueeee iae?e”. A.?.?o?iaiei, cie?aia a?aecia/a?, ui
“…oi?aae?inueeee iae?e nueiaiaei? ia iio??aiee c oi? i?inoi? i?e/eie,
ui e?oii? i?aei?e?inoaa ia i?aoeththoue, a i?aoethth/? iae? — ia
iio?aaothoue aaaeaiiy oaeiai, ine?eueee a?i aanue “iii?ua?oueny a
aieia?” aeanieea /e aee?aeoi?a i?aei?e?inoaa”. ?ioee a/aiee i?ioani?
Aaeo?a A.?. aaaaea? aeae?eaiiy o?iainiaiai ? oi?aae?inueeiai aeae?a
iae?eo iaiaa?oioiaaiei ? aiai?eoue i?i iaiao?aei?noue caa?aaeaiiy
oe?e?nii? nenoaie iae?eo. I?e oeueiio a?i i?aeo?eio? i?iiiceoe?th
Ai?iaee?ia A.N. i?i aeeeth/aiiy ?c i?iaeo?a Caeiio “I?i aooaaeoa?nueeee
iae?e ? ca?oi?noue” “iaaeoiaiee iiae?e aooaaeoa?nueeiai iae?eo ia
o?iainiaee ? oi?aae?inueeee”. N.Aieia a?aecia/a?, ui “…aaea i?ioyaii
o?ueio ?ie?a aeeeaaea? oi?aae?inueeee iae?e . Iei a?aoiaioiaaia
iaiao?aei?noue ? aeioe?euei?noue iiae?eo aooaaeoa?nueeiai iae?eo ia
o?iainiaee ? oi?aae?inueeee. Iniiaieie canaaeaie oaeiai iiae?eo ?
ei?enooaa/? ?ioi?iaoe?? oa ?o iio?aae”.

Iaeaea an? aaoi?e iaeiinoaei? o o?aeooaaii? eaoaai??? “oi?aae?inueeee
iae?e” . Aeaui ??ci? i?aeoiaee aeneiaeththoue a/ai? uiaei aeae?eaiiy
iniiaieo oe?eae oi?aae?inueeiai iae?eo. Ie iiaiaeaeo?iiny c aaaaoueia
?nioth/eie a e?oa?aoo?? aeoieaie uiaei aeae?eaiiy iniiaieo oe?eae
oi?aae?inueeiai iae?eo, i?ioa oi/aii aeeeanoe iaoa ?icoi?iiy aeaiiai
ieoaiiy. Cie?aia ie aaaaea?ii, ui e?ioeaaa iaoa oi?aae?inueeiai iae?eo
iieyaa? o i?i?i?caoe?? aeo?ao ia ae?iaieoeoai ? io?eiaii? iaeneiaeueii?
ii?ie i?eaooeo (aeea.?en. 2).

?en. 2. Oe?e? oi?aae?inueeiai iae?eo.

Aeuaiaaaaeaiee aiae?c aea? i?aenoaae aeey aeniiaeo, ui ia?niaeoeai?noue
? i?aeoe/ia canoinoaaiiy oi?aae?inueeiai iae?eo ia iiaeeeai i?eiaioeoe,
ine?eueee caaacia/aiiy i?eaooeiaino? i?aei?e?inoa Oe?a?ie ? iaiaei?iiith
ia?aaeoiiaith aeoiaeo ia?iaeiiai ainiiaea?noaa ?c e?eciai? neooaoe??.

O ae?oaiio ?icae?e?: “Nenoaie i?iaiicoaaiiy ae?iaieoeoaa ?
canoinoaaiiy i?ia?aneaieo iaoiae?a iae?eo aeo?ao aeey oi?aae?iiy” ,
?ice?eoa ?ieue no?aoaa?/iiai ieaioaaiiy o ae??oaii? iniiaieo caaaeaiue
oi?aae?inueeiai iae?eo. Aeeeaaeaii nenoaio athaeaeao?a, yea ?aae?ciao?
a?cian-ieaie i?aei?e?inoa iai/?aieoeoaa cae?eoiai ??oioo. Aeae?eaii
iniaeeaino? i?aai?caoe?? ii?iaoeaiiai iaoiaeo aeo?ao aeey oaiee/ieo
eiia?iao?a.

No/aniee oaii ci?i o ciai?oiueiio oa aioo??oiueiio na?aaeiaeuao
i?aai?caoe?? ? iaaecae/aeii oaeaeeiieeiiei , oiio no?aoaa?/ia ieaioaaiiy
? ?aeeiei niiniaii oi?iaeueiiai i?iaiicoaaiiy iiaeeeainoae oa ia?niaeoea
. I?eeiath/e iaaeoiai? nenoaiaoeciaai? ieaiia? ??oaiiy ea??aieoeoai
cieaeo? ?ecee iaaeinoia??ii? ?ioi?iaoe?? i?i iiaeeeaino? i?aai?caoe?? /e
ciai?oith neooaoe?th. Aiae?c, i?iaaaeaiee ia oaiee/ieo eiia?iaoao
(Caa?acueeee, No?eenueeee, Aeieeinueeee) iieaco?, ui ae?th/a i?aeoeea
ieaioaaiiy ? ia aoaeoeaiith, canoa??eith, iaaaeaeaaoiith aei aeiia
no?aoaa?/iiai ieaioaaiiy , ye? ae?iaeea na?oiaa iaoea ? i?aeoeea
oi?aae?iiy. Aeey oiai, uia onoiooe aeuaaeacai? iaaeie?ee ia iaoo aeoieo
iaiao?aeii:

1. Neiioeaio?oaaoe oaaao ia aeiaaino?ieiaiio ieaioaaiith (cie?aia
no?aoaa?/iiio), yea aeiei??iii a?ae??ciy?oueny a?ae aee?aeoeaieo
aeiaaino?ieiaeo ieai?a, ui iaa’ycoaaeeny aeuanoiyueie i?i?noa?noaaie oa
a?aeiinoaaie ? iineee aeiaie? ooii?/iee oa?aeoa?, ine?eueee aoee
a?ae??aaieie a?ae ?aaeueiiai noaio ni?aa oa i?aeoeee ainiiaea?thaaiiy. C
iaoi? oi/ee ci?o , no?aoaa?/ia ieaioaaiiy iiaeiii ?icii/eiaoenue ?c
?ic?iaee i?n?? , a iio?i iaoe ?icaeoeo i?aai?caoe?? caaaeueii? oa
niaoeeo?/ii?. Aeaia iaoa iiaeiia aooe /?oei noi?ioeueiaaia oa
i?i?aiaiaaia. Aeey i?eeeaaeo iaie ?ic?iaeaia oa i?i?aiaiaaia iaoa aeey
No?eenueeiai oa Caa?acueeiai oaiee/iiai eiia?iao?a , aeoiaey/e ?c
niaoeeo?ee ?o ooieoe?iioaaiiy.

2. ?ic?iaeyoe na?aaeiueino?ieia? (a?ciania?) ieaie o a?aeiia?aeiino? aei
ac??oe?a , ye? ae?iaeea na?oiaa iaoea ? i?aeoeea oi?aae?iiy, a ieo
iiaeiia a?aeia?aaeaoenue eiioeaioe?y ?icaeoeo i?aai?caoe??, yea aea?
iiaeeea?noue caeo/aoe ?iaanoi??a , io?eioaaoe aaie?anuee? e?aaeeoe,
caaieiaoaaoe i?eoeeuei?noue niiaeeaa/?a , a ioaea ia?aiaaaoe a
eiieo?aioi?e ai?iouea? .

3. I?eae?eyoe ia?oi/a?aiao oaaao ia?eaoeiaiaiio ieaioaaiith c iaoith
caaacia/aiiy no?eeiai noaiiaeua i?aai?caoe??.

4. Cae?enithaaoe iioi/ia ieaioaaiiy aeey eiaeiiai oeaio?o
a?aeiia?aeaeueiino? c iaoith iia?aoeaiiai ao?o/aiiy o
ae?iaie/i-ainiiaea?nueeo ae?yeuei?noue.

O na?oia?e i?aeoeoe? no?aoaa?/ia ieaioaaiiy noaei nei??oa i?aaeeii , a
ia aeiyoeii , oiio ao?eaiiy a aeeooy nenoaie no?aoaa?/ieo ieai?a
aeicaieeei a i?aei?e?inoaai Oe?a?ie caaacia/eoe noaa?eueia ? aoaeoeaia
ooieoe?thaaiiy .

Ianooiiei aoaiii no?aoaa?/iiai ieaioaaiiy ? neeaaeaiiy a?cian-ieaio
, yeee i?aee??ieth?oueny nenoaiith athaeaeao?a . Aeey i?aei?e?inoa
iai/?aieoeoaa cae?eoiai ??oioo iniiaieie aeaeaie ieai?a ? iioeiaeuei?
aecia/aiiy ni?o?a iai/aai? i?iaeoeoe?? , ui ae?iuoaaoeiaoueny ai?iaeiaae
ieaiiaiai ia??iaeo , ?iciiae?e ?ano?n?a a iaaeao aecia/aieo ni?o?a , o
?ac? i?iaaaeaiiy ?icoe?aiiy, iiiaeaiiy ae?iaie/eo iiooaeiinoae
i?iaiaeeoueny ?ic?aooiie eai?oaeiaeeaaeaiue.

Ia iniia? i?iaaaeaieo aeine?aeaeaiue ia Caa?acueeiio oa No?eenueeiio
oaiee/ieo eiia?iaoao iaie ?ic?iaeaii aeey aeaieo i?aei?e?inoa
a?cian-ieaie, ye? e?euee?nii ia??oioiaai? o nenoai? athaeaeao?a . Oaeei
/eiii, ie ae??oeee ?icaeyiooe nenoaio athaeaeao?a aeoiaey/e ?c
niaoeeo?ee aaeoc?, iieacaaoe ye aiie c iaeiiai aieo ni?eythoue
?aae?caoe?? a?cian-ieaio , a c ?ioiai — noai?ththoue ia?aaeoiiae aeey
iia?aoeaiiai aiae?co ? eiio?ieth iaae cao?aoaie ? aeioiaeaie ,
iai?yieaie eai?oaeiaeeaaeaiue , aeo?a/aiiyi eioo?a ? oaea ?ioa.

Ia iaoo aeoieo iaea?eueo iioeiaeueiei iaai?ii athaeaeao?a aeey
oaiee/ieo eiia?iao?a ?:

n ia ??ai? oeaio?o ?iaanoeoe?e — athaeaeao i?iaeaaeo , athaeaeao
ae?iaieoeoaa, athaeaeao aeo?ao , athaeaeao aeioiae?a ,athaeaeao
?iaanoeoe?e , aaeainiaee athaeaeao ;

n ia ??ai? oeaio?o i?eaooeo — athaeaeao i?iaeaaeo , athaeaeao
ae?iaieoeoaa , athaeaeao i?eaeaaiiy iaoa??ae?a , athaeaeao aeo?ao ,
athaeaeao aeioiae?a ;

n ia ??ai? oeaio?o aeo?ao — athaeaeao i?yieo ae?iaie/eo aeo?ao ,
athaeaeao iaeeaaeieo ae?iaie/eo aeo?ao , athaeaeao iii?ny/iiai
(iiaeaiiiai) aaeiaiai cai?o i?iaeoeoe?? /e ae?ia?oeo.

Athaeaeao aeioiae?a oa aeo?ao aeey ?ic?iaeaiiai a?cian-ieaio ?ethno?o?
oaaeeoey 1.

Iai/?aieoeoai cae?eoiai ??oioo ye aaeocue n?euenueeiainiiaea?nueeiai
ae?iaieoeoaa ia? nai? iniaeeaino? ,ye? aieeaathoue ia iae?eiao
eeaneo?eaoe?th aeo?ao, iaoiaee ia/eneaiiy nia?aa?oino? i?iaeoeoe?? oa
no?iee ?o i?iaaaeaiiy .

Aeo?aoe ia ae?iaieoeoai iae?eiaothoueny aeoiaey/e ?c iaaieo oiia
ae?iaieoeoaa ? i?e oeueiio aeey i?aai?caoe?? neioaoe/iiai ? aiae?oe/iiai
iae?eo iaiao?aeii a?aooaaoe oae? oaeoi?e :

n oaoiieia?th ae?iuoaaiiy i?iaeoeoe?? ;

n i?aai?caoe?th ae?iaieoeoaa ;

n oa?aeoa? i?iaeoeoe?? .

Oaaeeoey 1

Athaeaeao aeioiae?a ? aeo?ao No?eenueeiai IOE ia
1996-2000 ??.

?IieacieeeIae-oey aei??o?iee199619971998199920001. I/?eoaai? cao?aoe

Anueiai :oen.a?i.

1402,3

986

1436

1250

1210a o./. ia??ee909802884680650iii?aei?e403182552570560I/?eoaaia
ae?o/ea

a?ae ?aae?caoe?? aac IAeA.

Anueiai:1461,910161497,611681,31683a o./.
ia??ee1042,5826917,6900945iii?aei?e417,4188580781,3738

Iniaeea?noth iai/?aieoeoaa cae?eoiai ??oioo c oi/ee ci?o niaoeeo?ee
oaoiieia?/iiai i?ioeano , yea aieeaa? ia iae?e aeo?ao, ? naciii?noue ?
o?eaae?noue ae?iaie/iai oeeeeo , ui a naith /a?ao ia? aieea ia oa, ui
aanoe iia?aoeaiee aiae?c ia ii/aoeo eoeueoo?iiai?ioo iiaeia eeoa ca
aeo?aoaie , ine?eueee aeioiae?a o oeae ia??iae ua ia ia? . Aeey
ae??oaiiy oeueiai caaaeaiiy oeaio?ai aeo?ao — a?eaaaeai, eaieai
aeioe?eueii aeei?enoiaoaaoe nenoaio athaeaeao?a oa oaoiieia?/i? ea?oe .
Oaeei /eiii, iniiaia caaaeaiiy iaiaaeaea??a ia ii/aoeo eoeueoo?iiai?ioo
— oea /?oeee iae?e aeo?ao ? oi?aae?iiy aeo?aoaie ca a?aeoeeaiiyi .

O o?aoueiio ?icae?e?: “Aeei?enoaiiy aeaieo oi?aae?inueeiai iae?eo
aeey i?eeiyooy oi?aae?inueeeo ??oaiue” aeae?eaii oeaio?e
a?aeiia?aeaeueiino? aeey oaiee/ieo eiia?iao?a ? cai?iiiiiaaii caoiaee ii
caaacia/aiith ?o aoaeoeaiiai ooieoe?iioaaiiy. Iae?aneaii ia?niaeoeae
aeei?enoaiiy iaoiae?a iae?eo o iae?eia?e i?aeoeoe? i?aei?e?ioe?a
Oe?a?ie. ?ice?eoi oeyoe aeei?enoaiiy aeaieo oi?aae?inueeiai iae?eo aeey
i?eeiyooy oi?aae?inueeeo ??oaiue.

I?aai?caoe?y ae?iaieoeoaa ia?aaeaa/a? aeae?eaiiy oeaio??a
a?aeiia?aeaeueiino?. ?aae?caoe?y ia i?aeoeoe? aeaii? ?aea? aeicaieeoue
neiioeaio?oaaoe a iaeiiio oeaio?? aeo?aoe , aeioiaee ? eiio?iethaaoe
ae?iaie/o neooaoe?th .

Oa?aeoa? i?iaeoeoe?? aieeaa? ia oa, ui o niaoe?ae?ciaaieo
ainiiaea?noaao aeaiiai i?io?eth caaacia/o?oueny ?icae?eueiee iae?e ia
ae?iuoaaiiy ie?aieo a?oi eoeueoo?. Oiaoi aeo?aoe iae?eiaothoue ie?aii
ii eiaei?e eoeueoo?? oa aeaeo oaieeoeue . Ia’?eoii ia/eneaiiy
nia?aa?oino? ? i?iaeoeoe?y, iaea?aeaia a ??cieo oaieeoeyo o
a?aeiia?aeiino? aei ieo ?iciaaeiaothoue iae?e aeo?ao . Nia?aa?o?noue
aecia/athoue ii eiaeiiio aeaeo iaea?aeaii? i?iaeoeoe?? iaeei ?ac a
e?ioe? ?ieo , i?e oeueiio ?c caaaeueii? noie cao?ao a?aeie?aieththoue
cao?aoe ia ian?iiy oa naaeeaiee iaoa??ae , ye? a?aeiinyoue ia
a?aeiia?aei? eoeueoo?e. On? ?io? aeo?aoe ia ae?iuoaaiiy i?ioyaii ?ieo ia
cae?eoiio ??oio? ?icae?eythoue ii ie?aieo ia’?eoao ia/eneaiiy
nia?aa?oino? . Ia?ae?/ai? iniaeeaino? iai/?aieoeoaa cae?eoiai ??oioo
iathoue aaaeeeaa cia/aiiy ine?eueee aieeaathoue ia no?oeoo?o aeo?ao ,
iaoiaee iia?aoeaiiai eiio?ieth oa aiae?co ca aeeiiaiiyi athaeaeao?a ,
coiiaeththoue iiooe a?aeoeeaiue ,i?i?aooie?a, iiieeie oa i?iaaaeaiiy
caoiae?a ii ?o onoiaiith . A?aooaaiiy ia?ae?/aieo iniaeeainoae aea?
iiaeeea?noue aeooeiaoaaoe ?aca?ae cieaeaiiy nia?aa?oino? i?iaeoeoe?? ,
ai?iaaaeaeoaaoe i?ia?aneai? oi?ie, iaoiaee i?aai?caoe?? oa aaaeaiiy
iae?eo ca ii?iaoeaiei iaoiaeii .

Nenoaia iae?eo aeo?ao , yea ae?? ia nueiaiaei? ia a?aeiia?aea?
aeiiaai iia?aoeaiiai oi?aae?iiy ae?iaie/i-ainiiaea?nueeeie i?ioeanaie.
I?aeoeea aeei?enoaiiy aioo??oiuei-ainiiaea?nueeiai aini?ic?aooieo
aeiaaea , ui aac iia?aoeaii? ?ioi?iaoe?? i?i aeo?aoe ia ae?iaieoeoai ia
iiaeeeai aieeaaoe ia ??aaiue nia?aa?oino?. Ae??oaiiy oeueiai caaaeaiiy
iaea?eueo ni?ey? canoinoaaiiy ii?iaoeaiiai iaoiaeo iae?eo .

Ai?iaaaeaeaiiy ii?iaoeaiiai iae?eo aeo?ao o i?aeoeoe? ainiiaea?thaaiiy
?icii/eia?oueny ?c anoaiiaeaiiy ii?i ? noaiaea?o?a , ye? ? aaaeeeaith
ia?aaeoiiaith oi?aae?iiy nia?aa?o?noth.

I?e neoaea? aieiaiiai aiae?oeea noai?th?oueny a?aeae?e ii?i ?
noaiaea?o?a , yeee ia’?aeio? ?aea? noiniaii anoaiiaeaiiy ii?iaoea?a a?ae
on?o i?ae?icae?e?a ia iniia? aiae?co oa ocaiaeaeaiino? anoaiiaeai?
ii?iaoeae i?eeiathoueny a oe?eiio ii i?aai?caoe?? ? aeiaiaeyoueny aei
neoaea , ye? i?eeiathoue o/anoue o ae?iaie/iio i?ioean? . Aeae? neoaeaa
aieiaiiai aiae?oeea iia?aoeaii o?eno? a?aeoeeaiiy , aiae?co? ?o ?
aiineoue nai? i?iiiceoe?? noiniaii oi?aae?iiy ca a?aeoeeaiiyie .
Iia?aoeaia ao?o/aiiy o ae?iaie/i-ainiiaea?nueeee i?ioean aoaea
i?ioiaeeoe ia iia?aoe?eiiio ??ai?, ci?ia ii?iaoea?a /e ei?aaoaaiiy ae?e
c iaoith aeinyaiaiiy noaiaea?o?a a iaaeao i?ae?icae?e?a — ia oaeoe/iiio
??ai?, ci?ia ii?i ? ei?aaoth/? ae?? a iaaeao i?aai?caoe?? — ia
no?aoaa?/iiio ??ai?.

Aeey i?aeoe/ii? ?aae?caoe?? ii?iaoeaiiai iaoiaeo iae?eo cao?ao ne?ae
o?enoaaoe o neaiaeueieo aeieoiaioao a?aeoeeaiiy a?ae ii?i , ye? aeieeee
a oiae? oaoiieia?/iiai i?ioeano ?c aeyniaiiyi i?e/ei oa
a?aeiia?aeaeueieo in?a . Iniaeeao oaaao i?e oeueiio ne?ae i?eae?eyoe
oaeiio aeaeo cao?ao ye aia?aiiin??, ine?eueee /?eueia i?noea o no?oeoo??
cao?ao iaeaaeeoue naia ?i (50-60%), oa oeaio?o a?aeiia?aeaeueiino? —
eioaeuei? .

O ca’yceo ?c neeaaei?noth oi?aae?iiy oaieiaei ?aaeeiii oa
iaia?aaeaa/oaaieie iiaiaei?ie oiiaaie oey ae?eyiea ?iaioe caeeoa?oueny
iaeiio?ieueiaaiith ? iaea?iaaiith iaiaaeaea?aie ia iaeaaeiiio ??ai? .
Oiio ie i?iiiio?ii ?ic?iaeyoe ii?iaoeai? ea?oe aeo?a/aiiy aaco oa
aeaeo?iaia?a?? oa aeae?eeoe oeaio? a?aeiia?aeaeueiino? — eioaeueith,
aeey yei? iaie ?ic?iaeaii oi?ie iaoa??aeueieo ca?o?a ia aeei?enoaiiy
aaco, aeaeo?iaia?a??, aiaee, aea aeacothoueny a?aeiia?aeaeuei? iniae ,
ii?iaoeae aeo?a/aiiy, i?eo?ae, ?ico?ae oa aeyaeythoueny i?e/eie
a?aeoeeaiue.

Cai?iaaaeaeaiiy ii?iaoeaiiai ainiiaea?noaa ? aiae?c a?aeoeeaiue
iaoeiooue aaaeeeaa i?aeoe/ia cia/aiiy i?e aoaeoeai?e i?aai?caoe?? ?iaioe
oeaio??a a?aeiia?aeaeueiino? . Neoaeaa aieiaiiai aiae?oeea iiaeiia
ia?aa??yoe ye caaaeuei? cao?aoe oae ? o?iainiaee ?acoeueoao ae?yeueiino?
i?aei?e?inoaa a oe?eiio ? eiaeiiai oeaio?o i?eaooeo cie?aia. Oei naiei
aiae?co?oueny aianie eiaeiiai oeaio?o a?aeiia?aeaeueiino? o caaaeueiee
o?iainiaee ?acoeueoao oa ioe?ith?oueny ?iaioa ea??aiee?a aeaieo
i?ae?icae?e?a.

Ia?oei e?ieii o aecia/aii? oeaio??a a?aeiia?aeaeueiino? ?
aeaoaeueiee aiae?c i?aai?caoe?eii? no?oeoo?e, aeae?eaiiy ??
ai?eciioaeueiiai oa aa?oeeaeueiiai ?ic??c?a, a oaeiae aiae?c caaaeueiiai
?ioi?iaoe?eiiai iiey . I?iaaaeai? aeine?aeaeaiiy aeua ia?ae?/aieo
oaeoi??a aeathoue iiaeeea?noue aecia/eoe ianooii? oeaio?e
a?aeiia?aeaeueiino? :

n oeaio?e aeo?ao nueiaiaei? — a?eaaaee, ia ia?niaeoeao — eaiee oa
ianeoaiaoth/? i?ae?icae?ee (aaoiia?e, eioaeueiy, neoaeaa EAI?A ? o.ae.);

n oeaio?e i?eaooeo nueiaiaei? — i?aai?caoe?y a oe?eiio , ia ia?niaeoeao
— a?eaaaee, ine?eueee a ieo caaa?oo?oueny ae?iaie/ee oeeee , oiio
aeioe?eueii ii??aiyoe iiianai? a ieo aeo?aoe ?c aeeaaeii o o?iainiaee
?acoeueoao;

n oeaio? ?iaanoeoe?e — i?aei?e?inoai a oe?eiio .

I?ney oiai, eiee aeae?eai? oeaio?e a?aeiia?aeaeueiino? aieiaiei
iaiaaeaea?ii aeaeaao?oueny iiaiiaaaeaiiy i?ae?icae?eo a inia? eiai
ea??aieea noiniaii a?aeiia?aeaeueiino? ca iaai? aeaee cao?ao /e cao?ao ?
aeioiae?a . Athaeaeaoiei eii?oaoii, o yeee aoiaeyoue aeacai? ea??aieee,
neeaaeathoueny athaeaeaoe aeey eiaeiiai oeaio?o a?aeiia?aeaeueiino?, aea
aeacothoueny ii?iaoeae cao?ao ? ii?ie aeeiiaiiy, ye? a?aeia?aaeathoue
aoaeoeaiee ??aaiue ooieoe?iioaaiiy. Aiie i?ea’ycothoueny aei ia’?io
?aae?caoe?? oa athaeaeaoo aeioiae?a. Aeae? cae?athoueny ca?oe i?i
oaeoe/ia aeeiiaiiy athaeaeao?a, ciaoiaeyoueny a?aeoeeaiiy ?
cae?enith?oueny oi?aae?iiy ca a?aeoeeaiiyie (aeea. ?en. 3).

?en. 3. I?aai?caoe?y ?iaioe oeaio??a a?aeiia?aeaeueiino?.

?iaioa oeaio?o a?aeiia?aeaeueiino? ioe?ith?oueny ia iniia? ii??aiyiiy
athaeaeaoo ? ca?oo i?i eiai aeeiiaiiy .

Ia i?aenoaa? aiae?co naaiaioii? ca?oiino? i?eeiathoueny ??oaiiy ii
oi?aae?iith ca a?aeoeeaiiyie . Aeey aiae?co a?aeoeeaiue aaaeeeaa i?noea
iathoue aio/e? athaeaeaoe (o? ui neeaaeathoueny eeoa c o?aooaaiiyi
ci?iieo aeo?ao). Oea ?iaeoue ?o aaaeeeaeie aeey aeei?enoaiiy ia
iia?aoeaiiio ??ai? aeey ioe?iee aoaeoeaiino? ?iaioe iaiaaeaea??a
na?aaeiuei? oa ieae/i? eaiie oi?aae?iiy .

Aeyaeaiiy a?aeoeeaiue a?ae anoaiiaeaieo athaeaeao?a oa ii?i ,
caiiaiaiiy ? ia?iaea naaiaioii? ca?oiino? , a oaeiae ?o a?oioaaiiy ii
i?e/eiao ? aeioaaooeyo yaeythoue niaith ia?aieaoaiiy athaeaeaoiiai
ieaioaaiiy, ii?iaoeaiiai iae?eo ?c iia?aoeaiei aiae?cii . Iniiaieie
ia?aaeoiiaaie cae?eniaiiy oi?aae?iiy ca a?aeoeeaiiyie ? :

n iayai?noue ia?ae?eo noaiaea?oieo ??oaiue , ui aeicaieythoue onoiooe
a?aeoeeaiiy;

n anoaiiaeaiiy ii?i ii aoaiao oaoiieia?/iiai oeeeeo (oaoiieia?/ia
ea?oa);

n ?iciiae?e a?aeoeeaiue ii ??aiyo oi?aae?iiy (oeaio?ao
a?aeiia?aeaeueiino?) neeaaeaiiy aeey eiaeiiai c ieo athaeaeaoo ;

n nooi?iue aeaoae?caoe?? a?aeoeeaiue aeey eiaeiiai oeaio?o
a?aeiia?aeaeueiino? oa /anoioe iaaeoiaeaeaiiy ?ioi?iaoe?? i?i
a?aeoeeaiiy.

I?e aeieeiaii? a?aeoeeaiue an? aiie aac aeiyoeo o?enothoueny ?
i?iaiaeeoueny ia?aeiiee aiae?c . Na?aae ieo ne?ae a?aeae?aoe iaea?eueo
“aeooaeuei?”. I?e oeueiio ne?ae a?aooaaoe ianooiia :

1. A?aeae?aoe a?aeoeeaiiy eeoa o?, ye? aeieeathoue iino?eii,
aeiaaathoue aeaoaeueiiai aiae?co , aeyaeaiiy i?e/ei, ui ?o ni?e/eiythoue
.

2. Aeeaiei aiae?coaaoe nooue ? ci?no noaoae aeo?ao .

3. A?aoiaoaaoe iai?aeeiio?ieueiaai?noue aeayeeo aeo?ao.

4. Eiie?aoeciaoaaoe ? aeaoae?ciaoaaoe aeai? i?i a?aeoeeaiiy ne?ae a
caeaaeiino? a?ae ??aiy oi?aae?iiy, oiaoi aei ??cieo i?ae?icae?e?a oa
neoaea iiaea?oueny eeoa oa ?ioi?iaoe?y i?i a?aeoeeaiiy, yea noino?oueny
naia oeueiai a?aeae?eo /e neoaeae.

Aeoiaey/e ?c ia?ae?/aieo aeua iniaeeainoae ooieoe?iioaaiiy
i?aei?e?inoa cae?eoiai ??oioo i?eeiyooy oi?aae?inueeeo ??oaiue o oe?e
aaeoc? a?aecia/a?oueny i?aeaeuaiith neeaaei?noth, ine?eueee , ii-ia?oa
?acoeueoaoe a?ae i?eeiyooy ??oaiue a?ae/ooi? /a?ac cia/iee ia??iae /ano
, a ia a?ae?aco ye o aaaaoueio aaeocyo ia?iaeiiai ainiiaea?noaa;
ii-ae?oaa neeaaei?noue oaoiieia?/iiai i?ioeano niiioea? cae?eniaiiy an?o
iaiao?aeieo ia?aaeoiia aeey caaacia/aiiy aenieiai e?ioeaaiai
?acoeueoaoo. Caaacia/aiiy i?eaooeiaino? oaiee/ieo eiia?iao?a caeaaeeoue
a?ae aaaaoueio oaeoi??a. Iaeaaaeeea?oei na?aae ieo ? caaacia/aiiy
iaiao?aeiiai ??aiy ae?iaieoeoaa oa ?aae?caoe?? i?iaeoeoe?? i?e iaeiaioeo
cao?aoao. Aeoiaey/e ?c niaoeeo?ee aeaii? aaeoc? aaaeeeaeie ? i?eeiyooy
oi?aae?inueeeo ??oaiue noiniaii ioe?iee aeai?o aeueoa?iaoea
?iaanoeoe?eieo i?iaeo?a, iioeiaeueiiai aeai?o no?oeoo?e iin?aieo ieiu,
ni?o?a iai/?a , aecia/aiiy ?aioaaaeueiino? ?aae?ciaaii? i?iaeoeoe?? ii
?a??iiao ? o.ae. Aeey caaacia/aiiy aoaeoeaiiai oi?aae?iiy iaiao?aei?
aeai? ye i?i oi?ioaaiiy nia?aa?oino? eiaeiiai ni?oo iai/?a, oae ? i?i
??aaiue ?o i?eaooeiaino?. C oe??th iaoith iaie i?iaaaeaii aiae?c
?ioi?iaoe?? i?i nia?aa?o?noue ? i?eaooie o ?ic??c? ni?o?a iai/?a
Aeieeinueeiai IOE (aeea. oaae. 2).

Oaaeeoey 2

Aeai? i?i nia?aa?o?noue ? i?eaooeii o ?ic??c? ni?o?a
iai/?a

Aeieeinueeiai oaiee/iiai eiia?iaoo

IieacieeeIaee-ieoey
ae-i??oIa??eeIii?aei?eAnueiai“Aae?oa”“Ia?eiaea”“Naiaoi?”“?a?na”“*a?aiia
no??ea”1. Ieiuaaa21,50,51162. ?aae?caoe?y iai/?ao48526210717615511853.
Na?aaeiuei?aae?caoe?eia oe?ia aac
IAeAa?i.1,201,441,041,591,591,35I?iaeiaaeaiiy oaa. 2

4. Ae?o/ea a?ae ?aae?caoe??oen. a?i.58237711128024515955. Nia?aa?o?noue
?aae?ciaaii? i?iaeoeoe??oen. a?i.56036210727023615356. Cao?aoe ia
ae?iuoaaiiy iaeeieoe? i?iaeoeoe??a?i.1,151,311,51,57. I?eaooieoen.
a?i.22154109608. ?aioaaaeuei?noue%3,94,13,73,73,83,9

O iaoiio i?eeeaae? iae?aioaaaeuei?oeie aeyaeeeny na?aaeiueiie?aei?
ia??ee “Ia?eiaea” — 4.1 % oa iii?aei?e “*a?aiia no??ea”. I/aaeaeii, ui o
no?oeoo?? iin?aieo ieiu ne?ae ca?eueooaaoe ?o aenaaeeo.

Aeniiaee

Nenoaia oi?aae?iiy iiaea aoaeoeaii ooieoe?iioaaoe eeoa i?e iaeaaeiiio
?ioi?iaoe?eiiio caaacia/aii?.

Nenoaia ye aioo??oiuei? oae ? ciai?oiuei? ?ioi?iaoe?? iiaeiia
a?aeiia?aeaoe ianooiiei aeiiaai :

1. E?euee?nia i?iaeaia ?ioi?iaoe?? iiaeiia ae??ooaaoeny oaeei /eiii ,
uia

caaacia/eoe an? ??ai? oi?aae?iiy aeinoaoi?i ianyaii ?aeaaaioii?
?ioi?iaoe?? iaiao?aeii? aeey i?eeiyooy oi?aae?inueeeo ??oaiue .

2. ?ioi?iaoe?y, yea iio??aia aeey i?eeiyooy oi?aae?inueeeo ??oaiue,
iiaeiia iaaeoiaeeoe a/anii. Oaeaeeee ?icaeoie iiae?e o ciai?oiueiio oa
aioo??oiueiio na?aaeiaeuao coiiaeth? aeooaeuei?noue ?ioi?iaoe?eieo
iia?aeiieaiue .

3. ?ioi?iaoe?y , ui iaaeoiaeeoue iiaeiia aooe ye?niith, /?oeith, aeia?a
ia??oioiaaiith. Oe? iciaee iiaeii? caa??aaoeny ia an? noaae?yo ?? ?ooo c
??aiy ia ??aaiue oi?aae?iiy.

4. Aeey caaacia/aiiy aoaeoeaiino? eiioi?eaoe?e iio??aii a?aeeaaiaeeoe
i?ioiaeaeaiiy iioieo ?ioi?iaoe?? aac ia?aoeiae /a?ac i?i?ioi ??ai?a
oi?aae?iiy naia aei oeo no?oeoo?ieo i?ae?icae?e?a, yeei aiia iaiao?aeia.

5. Canoinoaaiiy ii?iaoeaiiai iaoiaeo iae?eo aeo?ao aa?iii?eii ii?aeio? a
nia? ieaioaaiiy, ii?ioaaiiy, iae?e, aiae?c ? eiio?ieue. Ai?iaaaeaeaiiy
eiai a i?aeoeeo ainiiaea?thaaiiy aeicaiey?:

— cae?enithaaoe iia?aoeaiee eiio?ieue ca aeo?aoaie ae?iaieoeoaa
i?ioyaii ?ieo, oaeei /eiii, ni?iuo? ioe?ieo nia?aa?oino? i?iaeoeoe??,
ine?eueee noa? iiaeeeaei ?? ioe?ieoe ca ii?iaoeaiith nia?aa?o?noth ua
aei cae?i/aiiy eoeueoo?iiai?ioo.

— canoiniaoaaoe oi?aae?iiy ca a?aeoeeaiiyie (a?aeoeeaiiy — oea ? oa
?aeaaaioia ?ioi?iaoe?y , ia yeo caa?oa? oaaao oi?aae?iaoeue, aeiiiiey/e
/an oa coneeey).

— aeyaeyoe i?e/eie a?aeoeeaiue , aeioaaooe?a , ioaea cae?enithaaoe
oi?aae?iiy ca a?aeoeeaiiyie .

— cae?enithaaoe aeiiiii?oa ? i?ino?oa oi?aae?iiy nia?aa?o?noth, i?ae ca
nenoaiith ?noi?e/ieo aeo?ao o i?ioean? aecia/aiiy aeioiaeo oa
nia?aa?oino?.

— aa?iii?eii ii?aeioaaoe nenoaio ii?iaoeaieo aeo?ao ?c aaaeeeaeie
?ino?oiaioaie oi?aae?inueeiai iae?eo : aio/eeie athaeaeaoaie, nenoaiith
“aee?aeo-eino?ia”, iaoiaeii iae?eo ca oeaio?aie a?aeiia?aeaeueiino?.

— aeoiaoaaoe o i?aoe?aiee?a aa?aaeeeaa noaaeaiiy aei aeei?enoaiiy
eioo?a ? aeiaea?aeaiiy anoaiiaeaieo ii?iaoea?a.

6. Nenoaia no?aoaa?/iiai ieaioaaiiy, o yeo aoiaeeoue neeaaeaiiy
a?cian-ieai?a iaieneeia aac nenoaie athaeaeao?a, ine?eueee ia iiaeeeai
ae??oeoe, ye? naia oe?e? ? iaoiiaeaii aeinyaeieie i?e iayaieo ?ano?nao .
E??i oiai athaeaeaoia ieaioaaiiy aeicaiey? ae??oeoe i?iaeaio ye
iaeaoaeoeai?oiai ?iciiae?eo ?ano?n?a .

7. Aeae?eaiiy oeaio??a a?aeiia?aeaeueiino? ia i?aei?e?inoaao
iai/?aieoeoaa cae?eoiai ??oioo aeicaiey? :

n ae??ooaaoe i?iaeaie ? i?eeiaoe iioeiaeuei? ??oaiiy oi?aae?ioeyi, ye?
ciaoiaeyoueny iaeaeeae/a aei ?o aeieeiaiiy ;

n noi?iiaoaaoe ia aac? oeaio??a a?aeiia?aeaeueiino? “?aeeio eiiaiaeo”,
yea ? aoaeoeaii ooieoe?iioth/ith a?oiith.

8. Iaa?iiaaeaeaiee aeina?ae ?iaioe oaiee/ieo eiia?iao?a Oe?a?ie ii
/aeia?e nenoai? ? iiooaeiei eaoae?caoi?ii ia?aoiaeo aei nenoaie
ii?iaoeaiiai iae?eo oa iae?eo ca oeaio?aie a?aeiia?aeaeueiino?,
ine?eueee ii?iaoeaii-/aeiaa nenoaia yaey? niaith o?ainoi?iiaaiee neia?ic
oeeo aeaio nenoai.

INIIAI? IOAE?EAOe?? II OAI? AeENA?OAOe??

1. Eeoaei TH.ss., Ie?eiee A.I, Iaetho I.N., Nai/eoei I.A. I?aai?caoe?y
aooaaeoa?nueeiai iae?eo, eiio?ieth ? aiae?co a n?euenueeiio
ainiiaea?noa?: i?ae?o/iee/ ca ?aae. Caneoaeaiiai ae?y/a iaoee ? oaoi?ee
Oe?a?ie, Aeaaeai?ea AI Aeui? oeiee Oe?a?ie TH.ss. Eeoaeia — Oa?iii?eue:
“Oa?iii?eue”, 1998. — 23,5 ae.a., a o./. iniaenoi aaoi?a 4 ae.a.

2. TH.ss. Eeoaei , A.I. Ie?eiee. I?ia?aneai? iaoiaee iae?eo aeo?ao ia
ae?iaieoeoai (a?o/eciyi? ? ca?oa?aei?). Iaa/aeueiee iin?aiee . —
Oa?iii?eue: “Ca?o/”, 1995. — 13,02 ae.a., a o./. iniaenoi aaoi?a 0,4
ae.a.

3. I.A. Nai/eoei. Iniaeeaino? i?aai?caoe?? ii?iaoeaiiai iaoiaeo iae?eo
aeo?ao a iai/?aieoeoa? cae?eoiai a?oioo. — Oa?iii?eue:“Ca?o/”,1998.-1,86
ae.a.

4. I.A. Nai/eoei. Nenoaia athaeaeao?a a ?aae?caoe?? a?cian-ieaio. //Na?o
aooaaeoa?nueeiai iae?eo.-1998?.-?10(16)-0.2 ae.a.

5. I.A. Nai/eoei. Iaoa ? caaaeaiiy oi?aae?inueeiai iae?eo//Aeiiii?/i?
i?iaeaie ?icaeoeo Cao?aeiioe?a?inueeiai aa?ii?iieneiaiai eiiieaeno a
oiiaao ia?aoiaeo aei ?eieiai? aeiiii?ee. / Ca. iaoe. i?aoeue. —
Oa?iii?eue, 1996. N.162-170 (0,2 ae.a.).

AIIOAOe?ss

Nai/eoei I.A. Oi?aae?inuee? aniaeoe aooaaeoa?nueeiai iae?eo o
n?euenueeiio ainiiaea?noa? (ia i?eeeaae? i?aei?e?inoa iai/?aieoeoaa
cae?eoiai a?oioo cao?aeiiai ?aa?iio Oe?a?ie). — ?oeiien.

Aeena?oaoe?y ia caeiaoooy a/aiiai nooiaiy eaiaeeaeaoa aeiiii?/ieo iaoe
ca niaoe?aeuei?noth 08.06.04 — Aooaaeoa?nueeee iae?e, aiae?c ? aoaeeo.
Oa?iii?euenueea aeaaeai?y ia?iaeiiai ainiiaea?noaa, Oa?iii?eue, 1998.

Caoeua?oueny ?oeiien aeena?oaoe??, yea i?noeoue aeine?aeaeaiiy
ia?aaeoiia ?icaeoeo ? cai?iaaaeaeaiiy nenoaie oi?aae?inueeiai iae?eo a
i?aeoeeo i?aei?e?inoa iai/?aieoeoaa cae?eoiai ??oioo c a?aooaaiiyi
nueiaiaei?oi?o i?ioean?a oi?ioaaiiy ?eieiaeo a?aeiinei a
n?euenueeiainiiaea?nueeiio ae?iaieoeoa? ia i?eeeaae? cao?aeiiai ?a??iio
Oe?a?ie.

Aecia/aiiy noo?, caaaeaiue, i?noey ? ?ie? oi?aae?inueeiai iae?eo a
nenoai? oi?aae?iiy, ?ic?iaea eiai eiioeaioe??, oai?aoe/ia ia??oiooaaiiy,
a oaeiae ?noi??y eiai aeieeiaiiy ? ?icaeoeo c iiceoe?? aeioe?eueiino?
iiae?eo aooaaeoa?nueeiai iae?eo ia oi?aae?inueeee ? o?iainiaee, eiai
ca’yceo ?c ooieoe?yie oi?aae?iiy ? aeei?enoaiiy ?ioi?iaoe??
ooieoe?iiaeueieie neoaeaaie oaiee/ieo eiia?iao?a — ana oea iia? i?iaeaie
? ?o iaoeiaa iiaecia ia i?aeeyaa? noii?ao.

EETH*IA? NEIAA : ?ioi?iaoe?eia caaacia/aiiy, oi?aae?inuee? ??oaiiy,
oi?aae?inueeee ? o?iainiaee iae?e,

oeaio?e a?aeiia?aeaeueiino?, a?cian-ieai, nenoaia athaeaeao?a.

AIIIOAOeEss

Nai/eoei I.A. Oi?aaeai/aneea aniaeou aooaaeoa?neiai o/?oa a naeueneii
oicyenoaa (ia i?eia?a i?aaei?eyoee iaiuaaiaenoaa cae?uoie ii/au
caiaaeiiai ?aaeiia Oe?aeiu).

Aeenna?oaoeey ia nieneaiea o/?iie noaiaie eaiaeeaeaoa yeiiiie/aneeo
iaoe ii niaoeeaeueiinoe 08.06.04- Aooaaeoa?neee o/?o, aiaeec e aoaeeo .
Oa?iiiieueneay aeaaeaiey ia?iaeiiai oicyenoaa, Oa?iiiieue, 1998 .

Caueuaaony ?oeiienue aeenna?oaoeee , eioi?ay niaea?aeeo enneaaeiaaiey
i?aaeiinueie ?acaeoey e aiaae?aiey nenoaiu oi?aaeai/aneiai o/?oa a
o/?oiie i?aeoeea i?aaei?eyoee iaiuaaiaenoaa cae?uoiai a?oioa n o/?oii
iuiaoieo i?ioeannia oi?ie?iaaiey ?uii/iuo ioiioaiee a
naeueneioicyenoaaiiii i?iecaiaenoaa ia i?eia?a caiaaeiiai ?aaeiia
Oe?aeiu.

Ii?aaeaeaiea nouiinoe, caaea/, ianoa e ?iee oi?aaeai/aneiai o/?oa a
nenoaia oi?aaeaiey, ?ac?aaioea aai eiioeaioeee, oai?aoe/aneia
iainiiaaiea, a oaeaea enoi?ey aai aicieeiiaaiey e ?acaeoey n iiceoeee
oeaeaniia?aciinoe ?acaeaeaiey aooaaeoa?neiai o/?oa ia oi?aaeai/aneee e
oeiainiaue, aai nayce n ooieoeeyie oi?aaeaiey e

eniieueciaaiea eioi?iaoeee ooieoeeiiaeueiuie neoaeaaie oaiee/iuo
eiiaeiaoia — an? yoi iiaua i?iaeaiu e eo iao/iay iiaecia ia aucuaaao
niiiaiey .

EETH*AAUA NEIAA: eioi?iaoeeiiiia iaania/aiea, oi?aaeai/aneea
?aoaiey, oi?aaeai/aneee e oeiainiaue o/?o, oeaio?u ioaaonoaaiiinoe,
aecian- ieai, nenoaia athaeaeaoia.

ANNOTATION

Semchyshyn M.V. Management aspects of book keeping in agriculture (on
the example

of vegetable-grewing enterprises in the conservatories in the western
region of Ukraine).

Manuscript.

The dissertation to obtain the scientific degree of the candidate of
economic sciences in speciality 08.06.04. — Book keeping, accounting,
analyses and audit. Ternopil Academy of National economy, Ternopil,
1998.

The manuscript of the thesis is defended, which contains the
investigations of the grounds of development and application of system
management book keeping into practice of vegetable-growing enterprises
in the conservatories with talking into consideration present-day
processes of market relations in agricultural production on the example
of the Western Ukraine.

The definition of character, tasks, place and role of managerial
accounting in management system, the elaboration of its concept,
theoretical grounding, and also the history of its appearing and
development from the viewpoint of necessity of accounting split-down to
managerial and financial ones, its connection with the management
functions and information operating by functional services of greenhouse
plants — all these are the new problems and their scientific novelty is
of no doubt for the researcher. Their deep and whole-range
investigation, and also the elaboration of recommend are really solving
the complicate task of transformation of accounting as an informational
basic of agriculture management under the conditions of consecutive
implementation of market economy principles in our country. The special
stress shoul be made on the researcher’s suggestions concerning the
elaboration of strategical plans in solving of managerial accounting
problems, and also of budget systems under the process of their
realization, defining of centers of responsibility on the closed-soil
plants. The new and very important problems in the development of
managerial accounting in dissertation are the questions of usage
approval under the conditions agricultural production of normative
method American system “standard-cost” and “direct-costing”, and also
the possibilities in enterprise management of usage of the violations of
certified norms and standards, the structure of accounting information
and their qualitative characteristics for management decition-making.

In the dissertation there has also been investigated one of the
options of management decision-making according to the method
“expenses-amount-income”, which allows to combine and investigate in
interrelation the expenses, amount of selling and income on the basis of
defining of non-loss point under inequality of expenses in
vegetable-growing during the period of crops turn over. The analysis of
non-loss helps to reveal the alternative approaches to be more
attractive for organization. The construction of non-loss graph in
planning process helps just before the production starts to assume the
production activity and financial resultstaking into account of certain
conditions of enterprises activity.

Totality of proposals and recommendations of the researcher is
directed towards further intensibying of the functions of accounting in
the agriculture has scientific novalty and is subseguent step in
development and modernization of the accounting as science.

Key-words: informational supplement, management and finacil audit,
centers of responsibility, business plan, system of budgets.

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