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Выбор и проектирование систем учета и контроля затрат в организации

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IEIENOA?NOAI NAEUeNEIAI OICssENOAA ?INNEENEIE OAAeA?AOeEE

OAAeA?AEUeIIA AINOAeA?NOAAIIIA IA?ACIAAOAEUeIIA O*?AAEAeAIEA

AUNOAAI I?IOANNEIIAEUeIIAI IA?ACIAAIEss

«ACIAI-*A?IIII?NEAss AINOAeA?NOAAIIAss AA?IEIAEAIA?IAssAEAAeAIEss»

EO?NIAAss ?AAIOA

Aeenoeeieeia: «Aooaaeoa?neee oi?aaeai/aneee o/ao»

Oaia: Auai? e i?iaeoe?iaaiea nenoai o/aoa e eiio?iey cao?ao a
i?aaiecaoeeyo

Auiieiee: nooaeaio 4 eo?na

Ai?aea/aaa O.A.

I?iaa?ee: Eaaaaeaaa E.A.

Ca?iia?aae, 2008

Niaea?aeaiea

Aaaaeaiea

1. Nenoaiu o/aoa eiio?iey cao?ao e eo eeanneoeeaoeey

2. I?aaiecaoeeiiii-yeiiiie/aneay oa?aeoa?enoeea i?aaei?eyoey

2.1 I?e?iaeiua e yeiiiie/aneea oneiaey oicyenoaiaaiey

2.2 ?acia? e niaoeeaeecaoeey i?aaei?eyoey

2.3 Iniiaiua ?acoeueoaou aeayoaeueiinoe

3. I?aaiecaoeey o/aoa eiio?iey cao?ao ia i?aaei?eyoee

3.1 I?eioeeiu auai?a nenoaiu o/aoa cao?ao

3.2 I?iaeoe?iaaiea nenoaiu o/aoa e eiio?iey cao?ao ia i?aaei?eyoee

3.3 Iooe niaa?oainoaiaaiey o/aoa e eiio?iey cao?ao ia i?aaei?eyoee

Caeeth/aiea

Nienie eniieueciaaiiie eeoa?aoo?u

Aaaaeaiea

Yeiiiie/aneay iaoea i?eoiaeeo e iaiaoiaeeiinoe oi?ie?iaaiey yooaeoeaiie
nenoaiu o/aoa cao?ao a nayce ni cia/eoaeueiuie eciaiaieyie,
i?ienoiaeyueie a oaoiieiaee i?iecaiaenoaa. Oeaeueth oaeie nenoaiu a XXI
aaea yaeyaony iiauoaiea yooaeoeaiinoe eniieueciaaiey anao aeaeia
?ano?nia, aiaeaeaaiuo a i?iecaiaenoai: iaoa?eaeueiuo, o?oaeiauo,
oeiainiauo. Yoi aiciiaeii /a?ac oi?aaeaiea yeiiiie/aneei noauaeoii iooai
ieaie?iaaiey, eiio?iey, ?aaoee?iaaiey oi?aaeai/aneie aeayoaeueiinoe e
i?ioeanna i?eiyoey ?aoaiee. Oi?aaeai/aneie aeayoaeueiinoe iaiaoiaeei
oaeie o/ao cao?ao, eioi?ue niiniaai oi?ie?iaaoue e ia?aaeaaaoue
eioi?iaoeeth i oicyenoaaiiuo i?ioeannao aeey yooaeoeaiiai oi?aaeaiey
cao?aoaie i?aaei?eyoey. Oi?aaeyoue cao?aoaie – cia/eo oi?aaeyoue
i?aaei?eyoeai n oeaeueth iiauoaiey yooaeoeaiinoe i?iecaiaenoaaiiie
aeayoaeueiinoe, ecaeaeay iaeneioi aiciiaeiinoae ec eiathueony ?ano?nia.
?acoeueoaou ?aaiou i?aaei?eyoey caaenyo io iai?a?uaiie
iineaaeiaaoaeueiinoe i?eieiaaiuo ?aoaiee, eioi?ua ieacuaatho
aicaeaenoaea ia oeiainiai-yeiiiie/aneia ninoiyiea i?aaei?eyoey. A
i?ioeanna i?eiyoey oi?aaeai/aneeo ?aoaiee aaaeia eioi?iaoeey i cao?aoao,
eioi?ay i?eaiaeeo e auai?o aa?eaioia aeaenoaey aeey ecaea/aiey i?eauee.
Yoe i?iaeaiu ?aoaao oi?aaeai/aneee o/ao, oeaeue eioi?iai ninoieo a
iaania/aiee naiaa?aiaiiie, aeinoiaa?iie, iaiaoiaeeiie eioi?iaoeeae
?oeiaiaeeoaeae anao o?iaiae aeey i?eiyoey yooaeoeaiuo ?aoaiee.
Oi?aaeai/aneee o/ao yaeyaony iniiaiui enoi/ieeii eioi?iaoeee i
aeayoaeueiinoe ioaeaeueiuo no?oeoo?iuo iiae?acaeaeaiee e
ooieoeeiiaeueiuo neoaea e ioeaiee eo aeeaaea a ?acoeueoaou
aeayoaeueiinoe i?aaei?eyoee.

Oeaeueth eo?niaie ?aaiou yaeyaony auai? e i?iaeoe?iaaiea nenoaiu o/aoa e
eiio?iey cao?ao a «III IIO «Yenia?eiaioaeueiia». Aeey inouanoaeaiey
iinoaaeaiiie oeaee iaiaoiaeeii ?aoeoue neaaeothuea caaea/e:

– nenoaiaoece?iaaoue eeanneoeeaoeeth cao?ao, i?iaiaeece?iaaa eo
iiaaaeaiea a oneiaeyo aaoiiiiiie e eioaa?e?iaaiiie nenoaiu;

– ?anniio?aoue i?aaiecaoeeth o/aoa eiio?iey cao?ao ia ?anniao?eaaaiii
i?aaei?eyoee;

– ii?aaeaeeoue oaeoi?u, eioi?ua iiaeeyee ia auai? nenoaiu
oi?aaeai/aneiai o/aoa;

– i?aaeeiaeeoue aiciiaeiua iooe niaa?oainoaiaaiey o/aoa e eiio?iey
cao?ao ia i?aaei?eyoee.

1. Nenoaiu o/aoa eiio?iey cao?ao e eo eeanneoeeaoeey

I?iecaiaenoaaiiua iiuiinoe i?aaei?eyoee e oaeoe/aneea iauaiu
i?iecaiaenoaa ii?aaeaeytho i?eiaiaiea nenoai oi?aaeai/aneiai o/aoa.

Nenoaia oi?aaeai/aneiai o/aoa oa?aeoa?ecoaony iauaiii eioi?iaoeee,
iinoaaeaiiuie ia?aae iae oeaeyie, e?eoa?eyie e n?aaenoaaie aeinoeaeaiey
oeaeae, ninoaaii yeaiaioia e eo acaeiiaeaenoaeai.

I?eciaeaie eeanneoeeaoeee yaeythony: oe?ioa ioaaoa eioi?iaoeeae,
noaiaiue acaeiinayce oeiainiaiai e oi?aaeai/aneiai o/aoa, iia?aoeaiinoue
cao?ao ia i?iecaiaenoai, iieiioa aeeth/aiey cao?ao a naaanoieiinoue
i?iaeoeoeee.

Ii oe?ioa ioaaoa eioi?iaoeeae aeaeia aeayoaeueiinoe, i?aaiecaoeeiiiie
no?oeoo?u i?aaei?eyoey, i?iaeoeoeee ?acee/atho iieiua nenoaiu, ninoiyuea
ec niaieoiiinoe nenoaiaoe/aneiai e i?iaeaiiiai o/aoa, e nenoaiu n
oeaeaaui iaai?ii eo ninoaaiuo /anoae.

Nenoaiaoe/aneee o/ao cao?ao — anoue oeiainiaue o/ao cao?ao ia
i?iecaiaenoai n aai ?aaeaiaioaoeeae ii ninoaao cao?ao, niiniaai
?aaeno?aoeee, eaeaioeoeeaoeee e a?oiie?iaee, i?aaenoaaeaiey a
io/aoiinoe. Yeaiaioaie nenoaiaoe/aneiai o/aoa yaeythony:

– ecia?aiea e ioeaiea cao?ao ii i?eia?aoaieth e eniieueciaaieth
i?iecaiaenoaaiiuo ?ano?nia;

– eiio?ieue i?ioeannia niaaaeaiey, i?iecaiaenoaa, ?aaeecaoeee a
iaoo?aeueiuo ecia?eoaeyo;

– a?oiie?iaea cao?ao ii noaoueyi ?anoiaea e yeaiaioai, ii ianoai
aicieeiiaaiey, ii aeaeai i?iaeoeoeee, ?aaio e oneoa, nthaea aea
ioiineony ii?yaeie aeeth/aiey cao?ao a naaanoieiinoue;

– aioo?aiiyy e aiaoiyy io/aoiinoue, oaeiaeaoai?ythuay naieo
iieueciaaoaeae ii n?ieai, niaea?aeaieth e /anoioa i?aaenoaaeaiey.

I?iaeaiiue o/ao oi?ie?oao eioi?iaoeeth ia yeiiiie/aneie,
oaoiieiae/aneie, eiino?oeoi?neie e i?aaiecaoeeiiiie iiaeaioiaea
i?iecaiaenoaa; i oeaiao e ?aaeecaoeee i?iaeoeoeee; ia oi?aaeaiee
i?iecaiaenoaaiiuie caianaie e ?aoeeiiaeecaoeee ?anoiaea
i?iecaiaenoaaiiuo ?ano?nia.

Caaea/e i?iaeaiiiai o/aoa ?aoathony n iiiiuueth iaoiaeia
i?ia?aiie?iaaiey, ii?ie?iaaiey, ieaie?iaaiey, i?iaiica, nenoaiiiai
yeiiiie/aneiai aiaeeca, eiio?iey e ?aaoee?iaaiey ia iniiaa oaeoe/aneeo
aeaiiuo i?iecaiaenoaaiiiai o/aoa e noaoenoeee.

Niaea?aeaiea iiiyoey “i?iaeaiiue o/ao” iieacuaaao, /oi aeaiiua yoiai
o/aoa eniieuecothony aeey ?aoaiey aoaeoueo yeiiiie/aneeo e
i?iecaiaenoaaiiuo i?iaeai i?aaei?eyoey.

Aeaiiua i?iaeaiiiai o/aoa eniieuecothony aeey:

– ieaie?iaaiey e i?iaiice?iaaiey cao?ao e aeioiaeia, ii?ie?iaaiey e
ninoaaeaiey niao (athaeaeaoia);

– aiaeeca ?anoiaeia e ioeeiiaiee io ii?iaoeaia (noaiaea?oia) e aiaeeca
aeioiaeiinoe i?iecaiaenoaa i?iaeoeoia

– ioeaiee aeayoaeueiinoe no?oeoo?iuo iiae?acaeaeaiee e i?aaei?eyoey ii
e?eoa?eth aaee/eiu cao?ao e aeioiaeia, iieo/aaiuo a i?ioeanna
i?iecaiaenoaa e nauoa;

– i?eiyoey iiiaiaa?eaioiuo oi?aaeai/aneeo ?aoaiee ia aeeaeaeooth e
aeaeueithth ia?niaeoeao a iaeanoe i?iecaiaenoaa e nauoa, eiiia?e?iaaiey,
eiii?oa e yenii?oa, anni?oeiaioa i?iaeoeoeee e ae?.;

– ?ac?aaioee iiaeaeae oi?aaeaiey caianaie e cao?aoaie, eioi?ua au
iaania/eaaee iioeiecaoeeth cao?ao e aeioiaeia.

Ii noaiaie acaeiinayce iaaeaeo oeiainiaui (nenoaiaoe/aneee o/ao cao?ao e
aeioiaeia) e oi?aaeai/aneei o/aoii a i?aeoeea ca?oaaaeiuo no?ai
i?eiaiytho aeaa nenoaiu: iiienoe/aneoth e aaoiiiiioth.

Iiienoe/aneay — eioaa?e?iaaiiay nenoaia, iauaaeeiythuay nenoaiaoe/aneee
e i?iaeaiiue o/ao ia iniiaa i?yiie e ia?aoiie nayce ia n/aoao
aooaaeoa?neiai o/aoa. Nenoaiaoe/aneee o/ao iooai io?aaeaiey ia n/aoao
aooaaeoa?neiai o/aoa i?iecaiaenoaaiiuo ecaea?aeae, aioiaie i?iaeoeoeee e
aa ?aaeecaoeee aeaao aiciiaeiinoue ioeaieoue aeayoaeueiinoue
i?aaei?eyoey, aai oeiainiaia iieiaeaiea. Aeiiieiyy oeiainiaoth
eioi?iaoeeth aeaiiuie aioo?aiiae io/aoiinoe, aaeieieno?aoeey iiaeao
ioeaieoue ?aoeeiiaeueiinoue i?aaiecaoeee i?iecaiaenoaa ia ethaii aai
o/anoea. Ec iia?aoeaiuo naaaeaiee e io/aoiinoe
iaoa?eaeueii-ioaaonoaaiiuo eeoe ii?aaeaeythony iieiaeeoaeueiua e
io?eoeaoaeueiua ioeeiiaiey io aeaenoaothueo noaiaea?oia. Oai naiui
nicaeathony i?aaeiinueee i?aaiecaoeee aeaenoaothuae nenoaiu eiio?iey ca
ecaea?aeeaie e aeioiaeaie.

Aeoiaaony, /oi i?aaei?eyoey iaaieueoeo ii iauaio i?iecaiaenoaa ?acia?ia
eee auioneathuea iaeii?iaeioth ii naiaio ninoaao i?iaeoeoeeth aoaeoo
i?eiaiyoue eioaa?e?iaaiioth nenoaio o/aoa./6/

Aaoiiiiiay nenoaia — i?aaeiieaaaao iainiaeaiiia aaaeaiea oeiainiaiai e
oi?aaeai/aneiai o/aoa. Eaaeaeay ec nenoai o/aoa (oeiainiaue e
oi?aaeai/aneee) yaeyaony caieiooie. A oeiainiaie aooaaeoa?ee cao?aou
a?oiie?otho ii yeiiiie/aneei yeaiaioai, a oi?aaeai/aneie – ii noaoueyi
eaeueeoeyoeee. Naycue iaaeaeo ieie inouanoaeyaony n iiiiuueth ia?iuo
eiio?ieueiuo n/aoia iaeiiai e oiai aea iaeiaiiaaiey, eioi?ua iacuaathony
io?aaeaiiuie, ca?eaeueiuie n/aoaie eee n/aoaie-ye?aiaie./9/

Ii iia?aoeaiinoe cao?ao nenoaiu ?acaeaeytho: ia nenoaio o/aoa
oaeoe/aneeo (i?ioeuo, enoi?e/aneeo) cao?ao e nenoaio o/aoa noaiaea?oiuo
(ii?ie?iaaiiuo) cao?ao. Iia?aoeaiinoue cao?ao — iaeei ec e?eoa?eaa
aeaenoaaiiinoe nenoaiu, i?eaioe?iaaiiie ia oaaee/aiea yooaeoeaiinoe.

Nenoaia o/aoa oaeoe/aneeo (i?ioeuo) cao?ao ninoieo a oi?ie?iaaiee
eioi?iaoeee aeey ?an/aoa naaanoieiinoe ?aaeeciaaiiie i?iaeoeoeee e
i?eauee, aeey ii?aaeaeaiey oaeoe/aneie naaanoieiinoe e aeioiaea io
?aaeecaoeee aaeeieoeu aioiaie i?iaeoeoeee eiie?aoiiai iaeiaiiaaiey.

Nenoaia o/aoa noaiaea?oiuo cao?ao aeeth/aao: ?ac?aaioeo noaiaea?oia ia
cao?aou ii i?eia?aoaieth e eniieueciaaieth iaoa?eaeia, iniiaiuo oiiaeia,
ia cao?aou o?oaea, iaeeaaeiuo ?anoiaeia; ninoaaeaiea eaeueeoeyoeee
naaanoieiinoe ii ii?iaoeaiui cao?aoai e o/ao oaeoe/aneeo cao?ao n
auaeaeaieai ioeeiiaiee io ii?iaoeaia e niao.

A ie?iaie i?aeoeea oaeay nenoaia iacuaaaony “noaiaea?o-eino”. Iia
i?eaioe?iaaia ia iia?aoeaiinoue eiio?iey ca oiaeii oi?ie?iaaiey
naaanoieiinoe e i?e aicieeoae iaiaoiaeeiinoe ?aaoee?iaaiea aa i?ioeanna.

Iieiioa aeeth/aiey cao?ao a naaanoieiinoue – iaeei ec i?eciaeia
eeanneoeeaoeee nenoai o/aoa, i?eiaiyaiue a i?aeoeea. Nouanoaoao nenoaia
o/aoa iieiuo cao?ao e nenoaia o/aoa /anoe/iuo cao?ao — aeaa nenoaiu,
ioaa/athuea a oi?aaeai/aneii o/aoa ?acee/iui oeaeyi.

Nenoaia o/aoa iieiuo cao?ao i?aaenoaaeaia o?aaeeoeeiiiui o/aoii cao?ao
ia i?iecaiaenoai e eaeueeoee?iaaieai naaanoieiinoe. Iniiaiie
a?oiie?iaeie cao?ao yaeyaony eo aeaeaiea ia i?yiua (ioiineiua i?yii ia
iauaeo eaeueeoee?iaaiey) e einaaiiua (?ani?aaeaeyaiua iaaeaeo iauaeoaie
eaeueeoee?iaaiey i?iii?oeeiiaeueii eaeie-eeai aaca).

Iiae nenoaiie /anoe/iuo cao?ao iiieiaaony iiaeoiae, eiaaea i?iecaiaeeony
iiaeai? ioaeaeueiuo yeaiaioia cao?ao, eioi?ua iinyo i?yiie oa?aeoa? e
aeeth/athony a naaanoieiinoue ioaeaeueiuo aeaeia i?iaeoeoeee. Cao?aou
i?e yoie nenoaia caaenyo io iauaiia i?iecaiaenoaa e iioiio eo iacuaatho
ia?aiaiiuie. Eaeueeoeyoeey ia?aie/aiiuo cao?ao aeeth/aao oieueei
i?iecaiaenoaaiiua ?anoiaeu, naycaiiua n auioneii eaeueeoee?oaiiai
i?iaeoeoa.

*anoue cao?ao, eioi?ua iinyo einaaiiue oa?aeoa?, eiaao ioiioaiea ei anae
i?iaeoeoeee. Oaeiai ?iaea cao?aou aiciauathony ec iauae noiiu au?o/ee. A
ca?oaaaeiie i?aeoeea yoio aa?eaio o/aoa iacuaaaony “aee?aeo-einoeia”./6/

2. I?aaiecaoeeiiii-yeiiiie/aneay oa?aeoa?enoeea i?aaei?eyoey

2.1 I?e?iaeiua e yeiiiie/aneea oneiaey oicyenoaiaaiey

Iiuoii – i?iecaiaenoaaiiia oicyenoai «Yenia?eiaioaeueiia » yaeyaony
niaoeeaeece?iaaiiie naeueneioicyenoaaiiie i?aaiecaoeeae ii i?iecaiaenoao
e ?aaeecaoeee ca?ii – aeeaioiiaiae/aneie i?iaeoeoeee.

I?aaiecaoeey ca?aaeno?e?iaaia Iinoaiiaeaieai Aeaau aaeieieno?aoeee
Ca?iia?aaeneiai ?aeiia, naeaeaoaeuenoai i ?aaeno?aoeee ? 605 io 13.10.99
a. e iaoiaeeony a nianoaaiiinoe ainoaea?noaa. ?an/aoiue n/ao ioe?uo a
THai-Caiaaeiii aaiea Naa?aaiea ai?iaea ?inoia-ia-Aeiio.

No?oeoo?a oi?aaeaiey yeiiiie/aneei noauaeoii ninoieo a neaaeothuai:
i?aaiecaoeeth aicaeaaeyao aee?aeoi? «III IIO «Yenia?eiaioaeueiia»
Eieiieeoeaa I.I., eioi?iio iaiin?aaenoaaiii iiae/eiythony caianoeoaeue
ii oeiainai e caianoeoaeue ii nioeeaeueiui aii?inai e ia?eaoeiao
(i?aaiecaoeeiiiay no?oeoo?a «III IIO «Yenia?eiaioaeueiia» ni.
i?eeiaeaiea 1). Aee?aeoi?o iiaeio/aoiu oaeaea oeaoa ?anoaieaaiaenoaa e
aeeaioiiaiaenoaa, eioi?ua aeeth/atho a naay o/anoee, oiea, iiei/ii –
oiaa?iua e naeiua oa?iu. Caianoeoaeue ii nioeeaeueiui aii?inai e
ia?eaoeiao ?oeiaiaeeo iaiin?aaenoaaiii noieiaie, iaea?iae, iaeueieoeae e
ianeioeaoii. ?aaioie aa?aaeae, yeaeo?ioeaoia e AEEO oi?aaeyao aeaaiue
eiaeaia? ?anoaieaaiaenoaa, aeeaioiiaiaenoaa e eio?ano?oeoo?u
Iiuoii–i?iecaiaenoaaiiia oicyenoai ?aniieiaeaii a Ca?iia?aaeneii ?aeiia
?inoianeie iaeanoe, a 5 ei io ?aeiiiiai oeaio?a, ai?iaea Ca?iia?aae e a
75 ei io iaeanoiiai oeaio?a, ai?iaea ?inoia-ia-Aeiio. Ia oa??eoi?ee
oicyenoaa eiaaony o?e ianaeaiiuo ioieoa, a eioi?uo i?iaeeaaao 750
/aeiaae. Iinaeie « Yenia?eiaioaeueiue » yaeyaony oeaio?aeueiie
onaaeueaie oicyenoaa. Naycue n iaeanoiui oeaio?ii inouanoaeyaony ii
aeaeaciie e anoaeueoe?iaaiiie aei?iaai. Naycue ioaeaeaiee onaaeueau e
oeaoia n oeaio?ii e ioieoaie nauoa naeueneioicyenoaaiiie i?iaeoeoeee
inouanoaeyaony ii anoaeueoiui e a?oioiaui aei?iaai, aeinooiiui aeey
i?iacaea aaoio?ainii?oa a ethaia a?aiy aiaea.

I?aaei?eyoea «III IIO «Yenia?eiaioaeueiia» ia?aciaaii a 1946 aiaeo ia
aaca /anoe caiaeue o/aaiiai oicyenoaa naeueneioicyenoaaiiiai einoeoooa,
eioi?iio a 1965 aiaeo io « O/oica Ca?iiaia » aue ia?aaeai caiaeueiue
o/anoie ieiuaaeueth 2490 aa, a a 1976 aiaeo io niaoica «Eaaaeueieoeeee»
ia?aaeaii ioaeaeaiea iauae ieiuaaeueth 5018 aa. Ia aiae ninoaaeaiey
i?aoicieaia ca oicyenoaii cae?aieaii 9908 aa caiaeue, ec eioi?uo
naeueneioicyenoaaiiuo oaiaeee – 9107 aa, a oii /enea 8437 iaoie e 624 aa
ianoaeu.

Oa??eoi?ey «III IIO « Yenia?eiaioaeueiia» ?aniieiaeaii ia thaa
?inoianeie iaeanoe, a noaiiie ciia. *a?iicaiiua ii/au, iyaeee eeeiao
(aea?eia eaoi, ia neeoeii oieiaeiua ceiu) aeaaii?eyoiu aeey ?acaeoey
naeueneiai oicyenoaa e ?anoaieaaiaenoaa a /anoiinoe.

N?aaeiyy iany/iay oaiia?aoo?a aicaeooa a yiaa?a – 6, – 7?C. Aaniethoiue
ieieioi iiaeao aeinoeaaoue – 34?N. Niaaeiue iie?ia iaaunie, n?aaeiyy ec
iaeaieueoeo aeaeaaeiuo aunio ca ceio ia i?aauoaao 15-20 ni. Aacii?iciue
ia?eiae a n?aaeiai ia/eiaaony a eiioea aoi?ie aeaeaaeu ai?aey,
caeai/eaaaony a ia/aea aoi?ie aeaeaaeu ieoya?y e aeeeony a n?aaeiai 175
aeiae. N?aaeiyy iany/iay oaiia?aoo?a ethiy 22,5? – 23,5?. Iaeneioi
oaiia?aoo?u 40?. *enei canooeeauo aeiae aeinoeaaao aei 55, /enei aeiae n
aoiinoa?iie canooie aei 52. Noiia inoaoeia a aiae ia i?aauoaao 450 ii.
Aieueoa anaai inaaeeia i?eoiaeeony ia eaoiea ianyoeu, iaeiaei, aeiey eo
a aiaeiii aaeaina ii/a iacia/eoaeueia, oae eae inaaeee yoiai ia?eiaea
iinyo ii i?aeiouanoao, e?aoeia?aiaiiue eeaiaaue oa?aeoa?. Oa??eoi?ey
«III IIO «Yenia?eiaioaeueiia» iaoiaeeony a iiaeciia i?aaeeaaeacneeo
/a?iicaiia. A caaeneiinoe io ?aeueaoa, ii/aiia?acothueo ii?iae e ae?oaeo
oneiaee, ii?aaeaeythueo ?acaeoea ii/a, i?aaeeaaeacneea /a?iicaiu
aeaeyony ia ?yae ?aciiaeaeiinoae, ioee/athueony ae?oa io ae?oaa ii
iiuiinoe aoioniauo ai?eciioia, noaiaie niuoinoe. E?iia ciiaeueiuo ii/a,
iacia/eoaeueiia ?ani?ino?aiaiea eiatho /a?iicaiu oa??aniaua e
eoaiai-aieioiua ii/au, i?eo?i/aiiua e aeieeia ?aee Ia/aoea. Iaoaie/aneee
ninoaa noaeeienoue, aeoaeia aoioniaiai ai?eciioa eieaaeaony a i?aaeaeao
io 0,8 aei 1, 5 iao?a.

Caieaiieueciaaiea iiuoii – i?iecaiaenoaaiiiai oicyenoaa ?aniieiaeaii a
iiaeciia ?aciio?aaii-oei/aeiai-eiaueueiie noaie n i?aiaeaaeaieai a
o?aainoia eiaueae e oei/aea. A ?anoeoaeueiii iie?iaa iiieii oceieenoiuo
ceaeia: iyoeeeia, ano?a/athony e oe?ieieenoaaiiua ceaee. Iaeiaei
anoanoaaiiue ?anoeoaeueiue iie?ia ia?ooai oicyenoaaiiie
aeayoaeueiinoueth /aeiaaea: aieueoay /anoue ieiuaaee oicyenoaa ?aniaoaia
e caiyoa iinaaaie. Oa??eoi?ey oicyenoaa i?aaenoaaeyao niaie
neaaiaieienooth ?aaieio n oe?ieeie aiaei?acaeaeaie e niieieiuie
neaaiiieiaeie neeiiaie. Neeiiu ?an/eaiaiu aaeeaie ia ?yae aiaei?acaeaeia
aoi?iai ii?yaeea. A oeaeii ?aeueao oicyenoaa aeaaii?eyoai aeey
i?eiaiaiey anao aeaeia iaoaiece?iaaiiie ia?aaioee ii/au.

2.2 ?acia? e niaoeeaeecaoeey i?aaei?eyoey

Iniiaiie iieacaoaeue, oa?aeoa?ecothuee iauaiu aeayoaeueiinoe
i?aaei?eyoey, yaeyaony aai ?acia?.

?acia? naeueneioicyenoaaiiiai i?aaei?eyoey iiaeii ?anniao?eaaoue n aeaoo
noi?ii:

-/a?ac iauai ?aaeeciaaiiie i?iaeoeoeee a ?oaeyo;

-/a?ac ?acia? naeueneioicyenoaaiiuo oaiaeee.

A naith i/a?aaeue iauai ?aaeeciaaiiie i?iaeoeoeee oa?aeoa?ecoaony
oiaa?iie i?iaeoeoeeae.

E?iia oiai, aeey oa?aeoa?enoeee ?acia?ia i?aaei?eyoey eniieuecothony
aeiiieieoaeueiua iieacaoaee. Oaeea, eae n?aaeiaaiaeiaay /eneaiiinoue
?aaioieeia, noieiinoue iniiaiuo i?iecaiaenoaaiiuo oiiaeia, aaee/eia
/enoie i?eauee, /eneaiiinoue iiaieiauey e ae?oaea iieacaoaee.

?anniio?ei iieacaoaee, oa?aeoa?ecothuea ?acia? i?aaei?eyoey «III IIO
«Yenia?eiaioaeueiia» a oaaeeoea 2.2.1

Oaaeeoea 2.2.1 – Iniiaiua iieacaoaee ?acia?a i?aaei?eyoey

Iieacaoaee2005 a.2006 a.2007 a.2007a. a %2005a.2006a.Iauay caiaeueiay
ieiuaaeue, aa

-a o. /. n.-o. oaiaeee

-ec ieo iaoiy8093

7398,5

6771,58263

7566

69398063

7366

673999,6

99,6

99,597,6

97,4

97,1N?aaeiaaiaeiaay /eneaiiinoue ?aaioieeia, /ae.

-a o. /. caiyouo a naeueneii oicyenoaa285

253280

252265

23793,1

93,794,6

94,0N?aaeiaaiaeiaay noieiinoue iniiaiuo oiiaeia, oun.
?oa.76866,577568,580771,5105,1104,1Iiaieiauea neioa, one. aie.

E?N

naeiae

eioaaee

743

100

2

674

125

2

634

69

2

85,3

69,0

100

94,1

55,2

100Noieiinoue oiaa?iie i?iaeoeoeee (a oeaiao ?aaeecaoeee), oun.
?oa.505927063981456161,0115,3

Aeaiiua oaaeeoeu 2.2.1 aiai?yo i oii, /oi a 2007 aiaeo iaaethaeaaony
iacia/eoaeueiia nie?auaiea iauae caiaeueiie ieiuaaee ia 2,4 %, yoi
naycaii n oai, /oi /anoue iaoie auea ia?aaeaia a a?aiaeo noi?iiiei
oicyenoaai. Iaaethaeaaony oaaee/aiea noieiinoe oiaa?iie i?iaeoeoeee a
2007 a. ia 15,3 %. Yoi naycaii n iauei ?inoii oeai ia i?iaeoeoeeth.
E?iia oiai, ?aaeecaoeey i?iecaiaeeeanue ii auaiaeiui oeaiai.
N?aaeiaaiaeiaay noieiinoue iniiaiuo i?iecaiaenoaaiiuo oiiaeia a 2007 a.
ii n?aaiaieth n 2006 a. oaaee/eeinue ia 4,1 % ca n/ao i?eia?aoaiey
nayeie, o?aeoi?iuo i?eoeaiia, eiiaaeiia. *eneaiiinoue ?aaioieeia a 2007
a. ii n?aaiaieth n 2006 a. nie?aoeeanue ia 3,4 %, a oii /enea caiyouo a
naeueneii oicyenoaa ia 6 % ca n/ao oiaiueoaiey i?iecaiaenoaaiiuo
iiuiinoae, a oii /enea ieiuaaee iaoie, iiaieiauey E?N e naeiae.
I?iniao?eaaaony oaiaeaioeey e nie?auaieth iiaieiauey neioa e naeiae
ec-ca aai ia?aioaaaeueiinoe, e?iia oiai e eiioeo 2007 a. i?iecaiaenoai
naeiae i?ae?auaii e iie iieiinoueth ?aaeeciaaiu.

Oaeei ia?acii, i?aaei?eyoea «III IIO «Yenia?eiaioaeueiia» ii iieacaoaeth
n?aaeiaaiaeiaie /eneaiiinoe ?aaioieeia iiaeii ioianoe e n?aaeiaio ii
?acia?ai oicyenoao.

Aeey oa?aeoa?enoeee i?aaei?eyoey iaiaeiaaaeiui yaeyaony ii?aaeaeaiea
niaoeeaeecaoeee, oi anoue nin?aaeioi/aiey aeayoaeueiinoe i?aaei?eyoey ia
i?iecaiaenoaa ii?aaeaeaiiiai aeaea i?iaeoeoeee. Aeaiiua aeey ?an/aoa
niaoeeaeecaoeee «III IIO «Yenia?eiaioaeueiia» iiiauathony a oaaeeoea
2.2.2. A oaaeeoea ?ann/eouaaaony no?oeoo?a io?aneae e aeaeia i?iaeoeoeee
a oicyenoaa. I?ioeaioiua ioiioaiey au?o/ee eaaeaeiai ioaeaeueiiai aeaea
i?iaeoeoeee e iauae au?o/ea oicyenoaa a n?aaeiai ca 3 aiaea ioaeii
i?i?aiaee?iaaoue io iaeaieueoaai e iaeiaiueoaio. ?aiaee?iaaiea
iaiaoiaeeii aeey ?an/aoa eiyooeoeeaioa niaoeeaeecaoeee, ii?aaeaeyaiiai
ii neaaeothuae oi?ioea:

picscalex1060100090000031201000003001c0000000000050000000902000000000500
0000020101000000050000000102ffffff00050000002e0118000000050000000b020000
0000050000000c02e005e00e1200000026060f001a00ffffffff000010000000c0ffffff
beffffffa00e00009e0500000b00000026060f000c004d61746854797065000040010800
0000fa0200000800000000000000040000002d010000050000001402d002240405000000
1302d0020e0e1c000000fb02c0fd0000000000009001000000cc0402001054696d657320
4e657720526f6d616e00b8a4f377c1a4f3772030f577490e6632040000002d0101000800
0000320a6003230e010000002c7908000000320a1c05130c0200000031290a000000320a
1c05370605000000d3692832690009000000320afb015307030000003130303208000000
320a6003370002000000caf11c000000fb02c0fd00000000000090010000000204020010
53796d626f6c00004c080a2440f11200b8a4f377c1a4f3772030f577490e663204000000
2d01020004000000f001010008000000320a45054b0401000000e5f108000000320a1c05
020b010000002df108000000320a6003cb02010000003df10a00000026060f000a00ffff
ffff0100000000001c000000fb021000070000000000bc02000000cc0102022253797374
656d0032490e663200000a0021008a0100000000010000005cf31200040000002d010100
04000000f0010200030000000000

100 – noiia oaeaeueiuo aania.

O – oaeaeueiue aan aeaiaaeiie au?o/ee 1-iai aeaea i?iaeoeoeee a iauae
au?o/ea oicyenoaa,(%)

i-ii?yaeeiaue iiia? ioaeaeueiie io?anee ii oaeaeueiiio aano oiaa?iie
i?iaeoeoeee a ?aiaee?iaaiiii ?yaeo, ia/eiay n iaeaunoaai.

Anee E < 0,2, oi noaiaiue niaoeeaeecaoeee neaaay.Anee 0,2 < E < 0,4, oi noaiaiue niaoeeaeecaoeee n?aaeiyy.Anee 0,4 < E < 0,6, oi noaiaiue niaoeeaeecaoeee aunieay.Anee E>0,6, oi noaiaiue niaoeeaeecaoeee oaeoaeaiiay.

Niaoeeaeecaoeey i?aaei?eyoey, aai aeaaiua io?anee ii?aaeaeythony ii
no?oeoo?a oiaa?iie i?iaeoeoeee, o.a. ii iaeaieueoaio oaeaeueiiio aano
oie eee eiie i?iaeoeoeee, eioi?ay ?ann/eoaia a n?aaeiai ca iineaaeiea 3
aiaea.

Oaaeeoea 2.2.2 – ?acia? e no?oeoo?a oiaa?iie i?iaeoeoeee i?aaei?eyoey

Au?o/aii io ?aaeecaoeee i?iaeoeoeeeA n?aaeiai ca 3 aiaeaAeaeu
i?iaeoeoeee

(io?anee)2005a.2006a.2007.a.oun. ?oa.%oun. ?oa.%oun. ?oa.%oun.
?oa.%Ca?iiaua e
ca?iiaiaiaua3614665,194636860,755644065,374631863,77Iiaenieia/iee606510,
931304717,091604218,581171815,53Aao/aaua770,141070,141610,191150,16Niy11
50,217160,94–2770,38Naoa?iay naaeea–13181,733180,375450,70I?i/ay
i?iaeoeoeey640,12340,04650,08540,08I?iaeoeoeey ?anoaieaaiaenoaa,
?aaeeciaaiiay a ia?a?aaioaiiii aeaea

-EOIAI ii ?anoaieaaiaenoao4246776,596159080,697302684,595902880,62Neio e
ioeoea a aeeaie
ianna:E?N13452,439271,2112121,4011611,68naeiae80,0180,011610,19590,07Iie
iei621211,2076289,9963687,3867369,52?uaa1410,251260,172410,281690,23Iaae
50,0130,01520,06200,03I?i/ay
i?iaeoeoeey4140,753570,473960,463890,56EOIAI ii
aeeaioiiaiaenoao812514,65904911,8684309,77853512,09I?i/ay
?aaeecaoeey——–I?i/ay i?iaeoeoeey, ?aaiou e
oneoae48578,7656897,4548805,6451427,29ANAAI ii
i?aaei?eyoeth55449100763281008633610072704100Ec oaaeeoeu 2.2.2 neaaeoao,
/oi «III IIO «Yenia?eiaioaeueiia» niaoeeaeece?oaony ia au?aueaaiee
ca?iiauo e ca?iiaiaiauo eoeueoo?. Iaeuecy ia caiaoeoue eciaiaiee
oaeaeueiiai aana ca?iiaie i?iaeoeoeee a no?oeoo?a oiaa?iie i?iaeoeoeee,
oaaee/aiea a? aeiee a 2007a. aei 65,37 %. Yoi naycaii n oaaee/aieai
ieiuaaee iinaaa ca?iiauo eoeueoo?. Eciaiaiea aeiee iiaenieia/ieea a
no?oeoo?a oiaa?iie i?iaeoeoeee iaoneiaeaii oiaiueoaieai iauaia
?aaeecaoeee, a oaeaea ec-ca noaaeeueiiai ni?ina e aunieeo oeai ia yoo
eoeueoo?o i?iecioei oaaee/aiea oaeaeueiiai aana a no?oeoo?a aei 18,58%,
/oi auoa ia 7,65 % ii n?aaiaieth n 2005 a. Aao/aaua eoeueoo?u e naoa?iay
naaeea eiatho ieceee oaeaeueiue aan – 0,19 % e 0,37 % niioaaonoaaiii, a
niaaua ia?anoaee au?aueaaoue.

Io?aneue aeeaioiiaiaenoaa a «III IIO «Yenia?eiaioaeueiia» i?aaenoaaeaia
a iniiaiii neioiaiaenoaii, naeiiaiaenoaii e iacia/eoaeueii
i/aeiaiaenoaii e ?uaieianoaii. A aeeiaieea eao i?iecioei iacia/eoaeueiia
oaaee/aiea i?iaeaae aeeaie iannu E?N 1,68%. Yoi i?iecioei ca n/ao
oaaee/aiey iauaia ?aaeecaoeee e iacia/eoaeueiiai ?inoa oeai. ?aaeecaoeey
i?iaeoeoeee naeiiaiaenoaa cia/eoaeueii oaaee/eeanue ca n/ao, oiai /oi a
2007a. auei iieiinoueth ?aaeeciaaii iiaieiauea naeiae. Iieiei caieiaao
iaeaieueoee oaeaeueiue aan a no?oeoo?a oiaa?iie i?iaeoeoeee a
aeeaioiiaiaenoaa – 7,38%. A 2007 a. aai iauai oiaiueoeeny ia 1260 oun.
?oa. ii n?aaiaieth n 2006 a. Yoi naycaii n oiaiueoaieai iiaieiauey
iiei/iiai noaaea. ?uaa e iaae – ianouanoaaiiay i?iaeoeoeey
aeeaioiiaiaenoaa, oae eae caieiaao 0,28 % e 0,06 % niioaaonoaaiii a
n?aaeiai ca o?e aiaea.

?an/ao eiyooeoeeaioa niaoeeaeecaoeee «III IIO «Yenia?eiaioaeueiia»:

picscalex100010009000003510000000000120000000000050000000902000000000500
0000020101000000050000000102ffffff00050000002e0118000000050000000b020000
0000050000000c02200220011200000026060f001a00ffffffff000010000000c0ffffff
a6ffffffe0000000c60100000b00000026060f000c004d61746854797065000050000a00
000026060f000a00ffffffff010000000000030000000000

?ann/eoaa eiyooeoeeaio niaoeeaeecaoeee ii ?aiaa i?eaaaeaiiie oi?ioea a
n?aaeiai ca 3 aiaea, iiaeii i?eeoe e auaiaeo, /oi noaiaiue
niaoeeaeecaoeee oicyenoaa n?aaeiyy, oae eae 0,200,390,40. Aeaaiie
io?aneueth yaeyaony i?iecaiaenoai i?iaeoeoeee ?anoaieaaiaenoaa, a
/anoiinoe ca?iiauo e ca?iiaiaiauo eoeueoo?. Ec i?iaeoeoeee
aeeaioiiaiaenoaa iiaeii auaeaeeoue oieueei iieiei, inoaeueiay
i?iaeoeoeey iacia/eoaeueia aaeaeo iaaieueoiai iauaia i?iecaiaenoaa.
Enoiaey ec yoiai, iiaeii neacaoue i ca?iiaiae/aneii iai?aaeaiee
oicyenoaa.

2.3 Iniiaiua ?acoeueoaou aeayoaeueiinoe

Yeiiiie/aneay yooaeoeaiinoue i?iecaiaenoaa – yoi yeiiiie/aneay
eaoaai?ey, io?aaeathuay ?acoeueoaoeaiinoue i?iecaiaenoaaiiiai i?ioeanna.
?an/ao yeiiiie/aneie yooaeoeaiinoe i?iecaiaeeony i?e iiiiue nenoaiu
iieacaoaeae, oa?aeoa?ecothueo oo eee eioth noi?iio aeayoaeueiinoe
i?aaei?eyoey. Iaeiei ec aeaaiuo iieacaoaeae, eioi?ue aeaao iaeaieaa
iieioth ioeaieo oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey, yaeyaony
a?oiia iieacaoaeae ?aioaaaeueiinoe. Iie iieacuaatho, neieueei iieo/aii
i?eauee eee oauoea ia aaeeieoeo cao?ao. E?iia oiai, iie oa?aeoa?ecotho
o?iaaiue i?eauee i?aaei?eyoey e /ai auoa eo cia/aiey, oai eo/oa
yooaeoeaiinoue ooieoeeiie?iaaiey oicyenoaa.

?anniio?ei oaaeeoeo 2.3.1

Aiaeece?oy aeaiioth oaaeeoeo, iiaeii caiaoeoue, /oi iieacaoaeue au?o/ea
io ?aaeecaoeee i?iaeaiiie i?iaeoeoeee oaaee/eeny a 2007 a. ii n?aaiaieth
n 2005 a. e 2006 a., a i?eaueue io i?iaeaae oiaiueoeeanue. Yoi naycaii
ni cia/eoaeueiui iiauoaieai naaanoieiinoe i?iecaaaeaiiie i?iaeoeoeee,
eioi?ay a 2007 a. oaaee/eeanue ia 32585 oun. ?oa. Oaeea iieacaoaee, eae
?aioaaaeueiinoue iniiaiie aeayoaeueiinoe e ?aioaaaeueiinoue nianoaaiiiai
eaieoaea, oiaiueoeeenue a 2007 a. a nayce n oai, /oi a yoii aiaeo /enoay
i?eaueue e i?eaueue io i?iaeaae nieceeenue ec-ca aunieie naaanoieiinoe.

Iacia/eoaeueii eciaieeny iieacaoaeue aeiee nianoaaiiuo n?aaenoa
i?aaiecaoeee, ii ninoaaee 0,88 a 2007 a. Yoi icia/aao, /oi «III IIO
«Yenia?eiaioaeueiia» i?aeoe/anee ia eniieuecoao caaiiua n?aaenoaa a
naiae oicyenoaaiiie aeayoaeueiinoe. N iaeiie noi?iiu, yoi aiai?eo i
oeiainiaie onoie/eainoe, a n ae?oaie, iao aiciiaeiinoe ?anoe?aiey
i?iecaiaenoaa.

Eiyooeoeeaio oaeouae eeeaeaeiinoe a aeeiaieea eao iaoiaeeony a i?aaeaeao
ii?iu (? 2), eiyooeoeeaio auno?ie eeeaeaeiinoe eeoue a 2007 a. aeinoea
i?eaieaiiai o?iaiy (? 1), a eiyooeoeeaio aaniethoiie eeeaeaeiinoe ca
iineaaeiea o?e aiaea ia niioaaonoaoao ii?iaoeaiiio iieacaoaeth (? 0,2).

Oaaeeoea 2.3.1 – ?acoeueoaou oeiainiai-oicyenoaaiiie aeayoaeueiinoe
i?aaei?eyoey

IieacaoaeeAiaeuIoeeiiaiea io2005 a.2006 a.2007 a.2005a.2006 a.1.Au?o/ea
io ?aaeecaoeee i?iaeoeoeee, oun.
?oa.55449763288633630887100082.Naaanoieiinoue i?iaeaiiie i?iaeoeoeee
(?aaio), oun. ?oa.44802382027078725985325853. I?eaueue io i?iaeaae, oun.
?oa.1020117613150774876-25364. *enoay i?eaueue, oun.
?oa.1120186295426-5775-32035.N?aaeiyy aaee/eia aeoeaia i?aaei?eyoey oun.
?oa.790998303386538,57439,53505,56.N?aaeiyy aaee/eia nianoaaiiiai
eaieoaea, oun. ?oa.6124068822,575850146107027,57.N?aae. aaee/eia
iai?ioiuo aeoeaia i?aaei?eyoey, oun. ?oa., a o./.

– a) caianu

– a) aeieain?i/iay aeaaeoi?neay caaeieaeaiiinoue

– a) IAeN ii i?eia?aoaiiui oeaiiinoyi

– a) aeaiaaeiua n?aaenoaa39520,5

34973

291,5

128,542899

37939

158

302,545619,5

40488,5

488,56099

5515,5

3602720,5

2549,5

1868.E?aoein?i/iua iaycaoaeuenoaa, oun. ?oa.79606631,54438-3522-2193,59.
?aioaaaeueiinoue ini. aeayo-noe, %
(no?.3/no?.2*100)22,846,121,3-1,5-24,810. ?aio-oue nianoaaiiiai
eaieoaea, % (no?.4/no?.6*100)18,312,57,2-11,1-5,311. Aeiey nianoaaiiuo
n?aaenoa i?aaiecaoeee (no?. 6/ no?. 5)0,770,830,880,110,0512.
Eiyooeoeaio oaeouae eeeaeaeiinoe (no?.(7-7a)/no?.
8)4,966,4710,285,323,8113. Eiyooeoeaio auno?ie eeeaeaeiinoe (no?.
(7-7a-7a-7a)/no?. 8)0,530,721,160,630,4414. Eiyooeoeeaio aaniethoiie
eeeaeaeiinoe (no?.7a/no?. 8)0,020,050,110,090,0615. Iai?a/eaaaiinoue
nianoaaiiiai eaieoaea, aeiae
(no?.6/no?.1*360)397,6324,6316,3-81,3-8,316. Iai?a/eaaaiinoue
i?iecaiaenoaaiiuo caiania, aeiae (no?. 7a/no?. 1*360)
n227,1179,1168,8-58,3-10,3

A oeaeii ii oicyenoao, eiyooeoeeaiou eeeaeaeiinoe iieacuaatho aai
aunieee o?iaaiue ieaoaaeaniiniaiinoe e a neo/aa iaiaoiaeeiinoe iii
niiaeao ?anieaoeoueny ii naiei iaycaoaeuenoaai. Oae eae yoe iieacaoaee
?ann/eoaiu ia eiiaoe aiaea, iie ia aeatho iauaeoeaiie ioeaiee
ieaoaaeaniiniaiinoe e iiaoo eciaiyoueny a oa/aiea oeiainiaiai aiaea.

Iai?a/eaaaiinoue nianoaaiiiai eaieoaea e iai?a/eaaaiinoue
i?iecaiaenoaaiiuo caiania oiaiueoeeenue a 2007 a. Yoi iieiaeeoaeueiay
oaiaeaioeey, eioi?ay aeeyao ia oaaee/aiea aeioiaea i?aaei?eyoey.

A oeaeii, i?aaei?eyoea yaeyaony i?eaueueiui, ii iiyaeeanue
iaiaoiaeeiinoue i?iaanoe ?yae ia?ii?eyoee ii iiauoaieth yooaeoeaiinoe
i?iecaiaenoaa.

3. I?aaiecaoeey o/aoa eiio?iey cao?ao ia i?aaei?eyoee

3.1 I?eioeeiu auai?a nenoaiu o/aoa cao?ao

Iniaaiiinoueth i?aaiecaoeee o/aoa ia caiaaeiuo i?aaei?eyoeyo yaeyaony
aai ?acaeaeaiea ia oeiainiaoth e oi?aaeai/aneoth iiaenenoaiu, /oi
iaoneiaeaii ?acee/eai a eo oeaeyo e caaea/ao.

I?eiaiaiea nenoai oi?aaeai/aneiai o/aoa ia i?aaei?eyoee caaeneo io
io?aneaaie i?eiaaeeaaeiinoe, ?acia?a, i?eiaiyaiie oaoiieiaee,
anni?oeiaioa i?iaeoeoeee, o. a. io eiaeeaeaeoaeueiuo iniaaiiinoae
i?aaei?eyoey. Nenoaia oi?aaeai/aneiai o/aoa oa?aeoa?ecoaony neaaeothueie
iieacaoaeyie:

– iauaiii eioi?iaoeee;

– oeaeyie eioi?iaoeee;

– e?eoa?eyie eioi?iaoeee;

– n?aaenoaaie aeinoeaeaiey oeaeae;

– ninoaaii yeaiaioia e eo acaeiiaeaenoaeai.

I?aaiecaoeey oi?aaeai/aneiai o/aoa — aioo?aiiaa aeaei eiie?aoiiai
i?aaei?eyoey. Aaeieieno?aoeey naia ?aoaao, a eaeeo ?ac?acao
eeanneoeoee?iaaoue cao?aou, ianeieueei aeaoaeece?iaaoue ianoa
aicieeiiaaiey cao?ao e eae eo oaycaoue n oeaio?aie ioaaonoaaiiinoe,
aanoe o/ao oaeoe/aneeo eee noaiaea?oiuo, iieiuo eee /anoe/iuo cao?ao.

Oaeei ia?acii, iniiaiuie oaeoi?aie, aeeythueie ia auai? nenoaiu
oi?aaeai/aneiai o/aoa, yaeythony:

– yeiiiie/aneea;

– th?eaee/aneea;

– i?aaiecaoeeiiiua;

– oaoieei-yeiiiie/aneea;

– eiiiaoaioiinoue ?oeiaiaeeoaey;

– iio?aaiinoue ?oeiaiaeeoaey a oie eee eiie oi?aaeai/aneie
eioi?iaoeee./9/

Nouanoaoao iiiaeanoai yeiiiie/aneeo oaeoi?ia, eioi?ua iiaoo
aicaeaenoaiaaoue ia auai? e i?aaiecaoeeth nenoaio oi?aaeai/aneiai o/aoa.
Iai?eia?, oaeea, eae ianeieueei aeinooiai e?aaeeo, eaeia aeeyiea
ieacuaatho eo?nu iaiaia aaetho, neieueei i?eaeaony caieaoeoue iaeiaia, e
iiiaea ae?oaea. Ia niiniaiinoue i?aaiecaoeee inoaaaoueny i?eaueueiie
iaiin?aaenoaaiiia aeeyiea ieacuaaao iauaa caei?iauea e aeaaiiieo/ea
yeiiiieee, noaaeee ?acaeoey yeiiiie/aneiai oeeeea. Iae?iyeiiiie/aneee
eeeiao a oeaeii aoaeao ii?aaeaeyoue o?iaaiue aiciiaeiinoae aeinoeaeaiey
i?aaiecaoeeyie naieo yeiiiie/aneeo oeaeae. Ieioea yeiiiie/aneea oneiaey
niecyo ni?in ia oiaa?u e oneoae i?aaiecaoeee, a aieaa aeaaii?eyoiua —
iiaoo iaania/eoue i?aaeiinueee aeey aai ?inoa.

I?e aiaeeca aiaoiae ianoaiiaee aeey iaeioi?ie eiie?aoiie i?aaiecaoeee
o?aaoaony ioeaieoue ?yae yeiiiie/aneeo iieacaoaeae. Nthaea aeeth/athony
noaaea i?ioeaioa, eo?nu iaiaia aaetho, oaiiu yeiiiie/aneiai ?inoa,
o?iaaiue eioeyoeee e iaeioi?ua ae?oaea.

Aaaeiaeoei oaeoi?ii i?e nicaeaiee nenoaiu oi?aaeai/aneiai o/aoa yaeyaony
aa yeiiiie/aneay yooaeoeaiinoue, o. a. oa auaiaeu, eioi?ua iieo/aao
i?aaei?eyoea io iaee/ey eioaa?e?iaaiiie eee aaoiiiiiie nenoaiu o/aoa ca
n/ao oeo/oaiey ea/anoaa i?eieiaaiuo ?aoaiee.

Aeeyiea caeiiiaeaoaeueiie aacu ?O ia auai? oi?aaeai/aneiai o/aoa, a
oaeaea iaee/ea iaeioi?uo ia?aie/aiee naycaiiuo n aaaeaieai
oi?aaeai/aneiai o/aoa ia i?aaei?eyoeyo ?acee/iie oi?iu nianoaaiiinoe,
iaoneiaeai th?eaee/aneeie oaeoi?aie. Nouanoaothuay caeiiiaeaoaeueiay
aaca a iniiaiii ?aaoee?oao ioiioaiey a iaeanoe aooaaeoa?neiai
oeiainiaiai o/aoa, a i?aaiioiioaiey a noa?a oi?aaeai/aneiai o/aoa ia
cae?aieaiu ia caeiiiaeaoaeueiii o?iaia. Oaeay iaiaeiicia/iinoue
iieiaeaiey oi?aaeai/aneiai o/aoa iiaeao iiaea/ue ca niaie neiaeiinoue
auai?a nenoaiu oi?aaeai/aneiai o/aoa.

Neaaeothuea oaeoi?u – i?aaiecaoeeiiiua, eioi?ua iiaoo iiaeeyoue ia auai?
i?aaiecaoeeiiiie no?oeoo?u i?aaei?eyoey e ia eo iniiaa i?aaieciaaoue
nenoaio oi?aaeai/aneiai o/aoa.

Io iino?iaiey i?aaiecaoeeiiiie no?oeoo?u caaeneo nenoaia oi?aaeai/aneiai
o/aoa i?aaei?eyoey. Aaeieieno?aoeey ?aoaao, eaeiio naaiaioo
i?aaeinoaaeoue oa eee eiua iieiiii/ey, eae ?ani?aaeaeeoue
ioaaonoaaiiinoue iaaeaeo eniieieoaeyie, eae aeieaeia auaeyaeaoue
ea?a?oe/aneay no?oeoo?a oi?aaeaiey i?aaiecaoeeae, ae?oaeie neiaaie,
onoaiaaeeaaao i?aaiecaoeeiiioth no?oeoo?o i?aaei?eyoey.

Neaaeiaaoaeueii, i?aaiecaoeeiiioth no?oeoo?o i?aaei?eyoey iiaeii
ii?aaeaeeoue eae ?acaeaeaiea i?aaei?eyoey ia ioaeaeueiua no?oeoo?iua
iiae?acaeaeaiey e neoaeau (oeaio?u ioaaonoaaiiinoe), i?aaeiieaaathuaa
?ani?aaeaeaiea iaaeaeo ieie ooieoeee ii ?aoaieth caaea/, aicieeathueo a
oiaea i?iecaiaenoaaiiie aeayoaeueiinoe, oaeei ia?acii, /oiau iaania/eoue
yooaeoeaiia aeinoeaeaiea oeaeae, noiyueo ia?aae i?aaei?eyoeai a oeaeii.

I?aaiecaoeeiiiay no?oeoo?a i?aaei?eyoey iiaeao auoue ioa?aeoa?eciaaia
eae oeaio?aeeciaaiiay eee aeaoeaio?aeeciaaiiay — a caaeneiinoe io
noaiaie ioaaonoaaiiinoe, aiceiaeaiiie ia aa iaiaaeaea?ia.

Oeaio?aeeciaaiiua i?aaiecaoeee eiatho ea?a?oe/aneoth, ie?aieaeaeueioth
no?oeoo?o, iino?iaiioth ii ooieoeeiiaeueiiio i?eioeeio (aaeieieno?aoeey,
oeiainu, niaaaeaiea, i?iecaiaenoai, ia?eaoeia e o.i.). A iniiaa nenoaiu
oi?aaeai/aneiai o/aoa oaeeo i?aaei?eyoee eaaeao aeaaiui ia?acii oeaio?u
cao?ao. Oaeay nenoaia oi?aaeaiey ii naiae nooe yaeyaony eiina?aaoeaiie,
i?aaeiieaaaao iaeneioi i?eioaeaeaiey e ia iaania/eaaao naiaiaeu
aeaenoaey nio?oaeieeai i?aaei?eyoey.

Aeaoeaio?aeeciaaiiay no?oeoo?a oa?aeoa?ecoaony iaee/eai oeaio?ia i?eauee
e eiaanoeoeee. Eae ioia/aeinue, eo ?oeiaiaeeoaee eiatho aieaa oe?ieee
e?oa i?aa e iaycaiiinoae, /ai iaiaaeaea?u oeaio?ia cao?ao. N iaeiie
noi?iiu, iaiaaeaea?u a eiiiaieyo n oaeie no?oeoo?ie ianoo aieueooth
ioaaonoaaiiinoue, iaeaaeatho ?anoe?aiiuie iieiiii/eyie e iiaoo
i?eieiaoue cia/eoaeueioth /anoue ?aoaiee aac i?aaeaa?eoaeueiiai
niaeaniaaiey n aaeieieno?aoeeae i?aaei?eyoey. N ae?oaie noi?iiu, i?e
aeaoeaio?aeeciaaiiie no?oeoo?a iaaeaeo oi?aaeythueie ?ani?aaeaeyaony
ioaaonoaaiiinoue a /anoe ieaie?iaaiey e eiio?iey cao?ao e ?acoeueoaoia
aeayoaeueiinoe ioaeaeueiuo no?oeoo?iuo iiae?acaeaeaiee./4/

Neiaeiinoue oaoiieiae/aneiai i?ioeanna i?iecaiaenoaa e anni?oeiaioa
aioneaaiie i?iaeoeoeee, a oaeaea ?acia?ia i?iecaiaenoaa e iauaia
i?iaeaae ieacuaaao aeeyiea ia auai? oie eee eiie nenoaiu oi?aaeai/aneiai
o/aoa, /ai e?oiiaa i?iecaiaenoai, oai auoa iaiaoiaeeiinoue a aiaeeca
oaoieei-yeiiiie/aneeo oaeoi?ia.

E?iia yoiai, i?e i?aaiecaoeee oi?aaeai/aneiai o/aoa aaaeiui oaeoi?ii
yaeyaony eiiiaoaioiinoue ?oeiaiaeeoaeae, iaiaaeaea?ia e i?aaiecaoi?ia
i?iecaiaenoaa, a oaeaea eo iiuo a eiie?aoiuo noa?ao i?iecaiaenoaaiiie
aeayoaeueiinoe e oiaiea yeiiiie/anee i?aaeeueii aaeaeaaoii ioeaieoue e a
?aaeueiii ?aaeeia a?aiaie io?aaae?iaaoue eae ia aiaoiea oneiaey ?acaeoey
yeiiiie/aneeo i?ioeannia, oae e ia niaio ?aaeeia ooieoeeiie?iaaiey
i?aaiecaoeee, naycaiioth n eciaiaieyie iiiaieeaoo?u e iauaia
naeueneioicyenoaaiiie i?iaeoeoeee, no?oeoo?iuie ia?ano?ieeaie./10/

3.2 I?iaeoe?iaaiea nenoaiu o/aoa e eiio?iey cao?ao ia i?aaei?eyoee

I?e aiaeeca i?aaiecaoeee aooaaeoa?neiai o/aoa a «III IIO
«Yenia?eiaioaeueiia» auei onoaiiaeaii ionoonoaea aaaeaiey nenoaiu
oi?aaeai/aneiai o/aoa. A nayce n oai, /oi iii iaoiaeeony a nianoaaiiinoe
ainoaea?noaa, a aieueoeinoai ainoaea?noaaiiuo i?aaei?eyoee aei neo ii?
eniieuecotho oeaio?aeeciaaiioth i?aaiecaoeeiiioth no?oeoo?o, eioi?ay
noaiiaeony oi?iicii ec ?acaeoey. Oae, nenoaia oi?aaeai/aneiai o/aoa
iiyaeeanue n?aaieoaeueii iaaeaaii e aeaeaei ia ana i?aaei?eyoey niiaee
oniaoii aiaae?eoue e eniieueciaaoue ana aa aeinoieinoaa ia i?aeoeea. E
niaeaeaieth e ?anniao?eaaaiia oicyenoai noaei ia eneeth/aieai. Iiyoiio
iaiaoiaeeii iaiaoeoue ?yae ia?ii?eyoee ii nicaeaieth e i?aaiecaoeee
nenoaiu oi?aaeai/aneiai o/aoa, o. e. aai aiaae?aiea aeaao oeaeue ?yae
iieiaeeoaeueiuo iiiaioia: iaania/eaaao oi?aaeai/aneee aiia?ao
eioi?iaoeeae, eniieuecoaiie aeey ieaie?iaaiey, oi?aaeaiey, eiio?iey e
ioeaiee i?aaiecaoeee a oeaeii, a oaeaea aa no?oeoo?iuo iiae?acaeaeaiee.
Oi?aaeai/aneee o/ao i?aaenoaaeyao niaie iaeiia?aiaiii e nenoaio, e
iaeanoue enneaaeiaaiee. Ii yaeyaony aaaeiui yeaiaioii nenoaiu oi?aaeaiey
i?aaiecaoeeae e ooieoeeiie?oao ia?aeeaeueii n nenoaiie oeiainiaiai
o/aoa. Iiyoiio aiaae?aiea nenoaiu oi?aaeai/aneiai o/aoa i?eaaaeao e
oeo/oaieth ea/anoaa eiio?iey cao?ao e ia iiaeeyao io?eoeaoaeueii ia
nenoaio aooaaeoa?neiai o/aoa a oeaeii.

Aiciiaeiu aeaa aa?eaioa i?aaiecaoeee oi?aaeai/aneiai o/aoa: aaoiiiiiay
nenoaia aaaeaiey o/aoa e eioaa?e?iaaiiay. Ia?aay i?aaeiieaaaao
iainiaeaiea n/aoia oi?aaeai/aneiai o/aoa a niaoeeaeueiue n/aoiue ieai
eeai eniieueciaaiea n/aoia-ye?aiia. I?eaa?aeaioeu yoie nenoaiu
ioia/atho, /oi oaeay nenoaia nicaeaao oneiaey aeey nio?aiaiey
eiiia?/aneie oaeiu ia o?iaia ecaea?aeae i?iecaiaenoaa e ?aioaaaeueiinoe
ioaeaeueiuo aeaeia i?iaeoeoeee, ii yoio aa?eaio yaeyaony aeinoaoi/ii
o?oaeiaieei.

Eioaa?e?iaaiiay nenoaia eniieuecoao aaeeioth nenoaio n/aoia e
aooaaeoa?neeo i?iaiaeie. Aeey oi?aaeai/aneiai e aooaaeoa?neiai o/aoa
eniieuecoaony aaeeiue ieai n/aoia, ii n iaeneiaeueii aiciiaeiie
aeaoaeecaoeeae. N iaeiie noi?iiu, aeaoaeueiay aiaeeoeea iicaieyao
iaeaieeaaoue noaoenoe/aneee iaoa?eae aeey aiaeeca ii eaaeaeiio
i?eioeeieaeueiiio aeaeo ?anoiaeia, /oi iaiaoiaeeii aeey i?eiyoey
i?aaeeueiuo oi?aaeai/aneeo ?aoaiee. N ae?oaie noi?iiu, anoue
aiciiaeiinoue iauaaeeiaiey ?anoiaeia a aieaa e?oiiua a?oiiu. Ii
iicaieyao aanoe aanue o/ao ia aaeeiii eioi?iaoeeiiiii iiea i?iaiaeie e
ecaaaaoue ioeaie, aicieeathueo ec-ca aeoaee?iaaiey eioi?iaoeee.
Aeiiieiyy oeiainiaoth eioi?iaoeeth aeaiiuie aioo?aiiae io/aoiinoe,
aaeieieno?aoeey iiaeao ioeaieoue ?aoeeiiaeueiinoue i?aaiecaoeee
i?iecaiaenoaa ia ethaii aai o/anoea. I?e nia?aiaiiii o?iaia
aaoiiaoecaoeee oaeie iiaeoiae i?aaenoaaeyaony aieaa yeiiiie/iui. E?iia
oiai, nie?auathony o?oaeicao?aou ii aaaeaieth o/aoa. I?aaei?eyoeyi
iaaieueoeo ii iauaio i?iecaiaenoaa ?acia?ia eee auioneathuei
iaeii?iaeioth ii naiaio ninoaao i?iaeoeoeeth neaaeoao i?eiaiyoue
eioaa?e?iaaiioth nenoaio o/?oa.

Ec yoeo aeaoo aa?eaioia oeaeaniia?acii i?aaeeiaeeoue ?anniao?eaaaiiio
i?aaei?eyoeth nicaeaoue eioaa?e?iaaiioth iiaeaeue o/aoa, aaea
eniieuecoaony aaeeiay nenoaia n/aoia e aooaaeoa?neeo i?iaiaeie. Aeaiiue
iiaeoiae aieaa ii?aaaeai e o?aaoao iaiueoeo cao?ao.

3.3 Iooe niaa?oainoaiaaiey o/aoa e eiio?iey cao?ao ia i?aaei?eyoee

A i?aaiecaoeee aua?aiiie nenoaiu o/aoa iiaeii auaeaeeoue 3 iniiaiuo
yoaia:

1. Oi?ie?iaaiea oi?aaeai/aneiai ?aoaiey o/aoiie caaea/e eee aiaeec e
iienaiea nouanoaothuaai ?aoaiey;

2. Oaycea i?eiyouo ?aoaiee n nouanoaothueie oi?aaeai/aneeie ?aoaieyie,
o/aoiie iieeoeeie e aooaaeoa?neie i?aeoeeie;

3. Aiaae?aiea o/aoiuo oaoiieiaee.

A i?ioeanna ?ac?aaioee i?aaiecaoeeiiiie iiaeaee ?aoathony neaaeothuea
caaea/e:

1. Nicaeaiea oeaio?aeeciaaiiie oi?aaeai/aneie no?oeoo?u aooaaeoa?neie
neoaeau;

2. I?aaiecaoeey aeieoiaioiiai?ioa aeey nai?a iia?aoeaiie oi?aaeai/aneie
eioi?iaoeee;

3. Aaoiiaoecaoeey nenoaiu o/aoa;

4. Iaania/aiea nio?aiiinoe e eiioeaeeoeeaeueiinoe oi?aaeai/aneie
eioi?iaoeee;

5. Nicaeaiea nenoaiu io/aoiinoe oaeiaiie aeey i?eiyoey oi?aaeai/aneeo
?aoaiee;

6. Eioaa?aoeey aooaaeoa?neiai oeiainiaiai e oi?aaeai/aneiai o/aoa.

Caeeth/aiea

«III IIO «Yenia?eiaioaeueiia» yaeyaony niaoeeaeece?iaaiiie
naeueneioicyenoaaiiie i?aaiecaoeeae ii i?iecaiaenoao e ?aaeecaoeee ca?ii
– aeeaioiiaiae/aneie i?iaeoeoeee. Ii iieacaoaeth n?aaeiaaiaeiaie
/eneaiiinoe ?aaioieeia aai iiaeii ioianoe e n?aaeiaio ii ?acia?ai
oicyenoao. ?ann/eoaa eiyooeoeeaio niaoeeaeecaoeee auyaeaii, /oi noaiaiue
niaoeeaeecaoeee oicyenoaa n?aaeiyy. Aeaaiie io?aneueth yaeyaony
i?iecaiaenoai i?iaeoeoeee ?anoaieaaiaenoaa, a /anoiinoe ca?iiauo e
ca?iiaiaiauo eoeueoo?. Ec i?iaeoeoeee aeeaioiiaiaenoaa iiaeii auaeaeeoue
oieueei iieiei. Enoiaey ec yoiai, iiaeii neacaoue i ca?iiaiae/aneii
iai?aaeaiee oicyenoaa. I?iaiaeece?iaaa oeiainiai-oicyenoaaiioth
aeayoaeueiinoue aeaiiiai i?aaei?eyoey, auyaeaii, /oi iii yaeyaony
i?eaueueiui, ii iiyaeeanue iaiaoiaeeiinoue i?iaanoe ?yae ia?ii?eyoee ii
iiauoaieth yooaeoeaiinoe i?iecaiaenoaa.

A oai?aoe/aneie /anoe auee ?anniio?aiu oaeea aii?inu, eae eeanneoeeaoeey
nenoai o/aoa eiio?iey cao?ao; oaeoi?u, aeeythuea ia auai? oie eee eiie
nenoaiu o/aoa; iienaiu aeinoieinoaa e iaaeinoaoee aaoiiiiiie e
eioaa?e?iaaiiie iiaeaeae o/aoa. Oaeaea auei auyaeaii, /oi ia
?anniao?eaaaiii i?aaei?eyoee ia ?ac?aaioaia e ia aiaae?aia ie iaeia ec
nenoai. A oiaea eo?niaie ?aaiou i?aaeeiaeaii noi?ie?iaaoue ia aeaiiii
i?aaei?eyoee eioaa?e?iaaiioth nenoaio o/aoa eiio?iey cao?ao, eae
iaeaieaa i?eaieaioth e yeiiiie/anee auaiaeioth. ?anniio?aia iaoiaeeea
nicaeaiey, a oaeaea iieiaeeoaeueiua iiiaiou aeaiiie nenoaiu e
i?aaeeiaeaiu iooe niaa?oainoaiaaiey, eioi?ua iaeaa/ao oeiainiaoth ?aaioo
aooaaeoa?ia aeaiiiai i?aaei?eyoey, oiaiueoao o?oaeicao?aou.

Nienie eniieueciaaiiie eeoa?aoo?u

1. Iaeiaiaue eiaeaen ?inneeneie Oaaea?aoeee (a 2-o /anoyo) /I.- «Eieaa –
na?aen », 2003. – 384 n.

2. I aooaaeoa?neii o/aoa: Caeii ?O io 21 iiya?y 1996 a., ?129-OC//
Nia?aiea caeiiiaeaoaeuenoaa ?O.-1996.-No.5369.

3. Aooaaeoa?neee o/ao. O/aaiee/ Iiae ?aae. I.N. Aac?oeeo.- 3-a ecae.,
ia?a?aa. e aeii.-I.: Aoo.o/ao, 1999.-624 n.

4. Aao?ooeia I. A. Aooaaeoa?neee oi?aaeai/aneee o/ao: O/aaiee aeey
aocia/ I. A. Aao?ooeia, 2-a ecae., aeii. e ia?..- I.: EEO Iiaaa-E; Auno
oe., 2002.-528 n.

5. Eaaoeaae/ A. A. Aooaaeoa?neee oi?aaeai/aneee o/ao: O/aaiee aeey
aocia/ A. A. Eaaoeaa/.- I.: Yeiiiinou, 2004.- 618 n.

6. Ea?iiaa O. I. Oi?aaeai/aneee o/ao: o/aaiee aeey aocia/ O. I.
Ea?iiaa.- I.: THIEOE, 2002.-386 n.

7. Eanueyiiaa A.TH. Oi?aaeai/aneee o/ao ii oi?ioea «O?e a iaeiii»/ A.
TH. Eanueyiiaa e ae?. – I.: «Noaoon-Eai-97», 1999. – 328n.

8. Ea?eiia A. Y. Oi?aaeai/aneee o/ao: O/aaiee/ A. Y. Ea?eiia.- I.:
Aeaoeia e E, 2004.- 460 n.

9. Eeniae/ A.I. Aooaaeoa?neee oi?aaeai/aneee o/ao a naeueneii oicyenoaa
e ia ia?a?aaaouaathueo i?aaei?eyoeyo AIE/ A. I. Eeniae/, E. TH.
Oea/aiei. – ?inoia-ia-Aeiio, ecaeaoaeueneee oeaio? «Ia?o», 2000. – 354n.

10. Iecaiaieueoe I. C. Aooaaeoa?neee o/ao a naeueneii oicyenoaa. O.2.
*.2. Aooaaeoa?neee oi?aaeai/aneee o/ao/ I. C. Iecaiaieueoe.-4-a ecae.,
ia?a?aa. e aeii. – I.: Oeiainu e noaoenoeea, 2001.-420 n.

11. Oi?aaeai/aneee o/ao: o/aaiia iiniaea/ A.Ae. Oa?aiao, E. I. Aieeia,
N. I. Oaieaocia e ae?.. – I.: EAe OAE – I?ANN, 2002. – 512n.

12. Oi?ia?ai *.O., Oinoa? Aeae. Aooaaeoa?neee o/ao: oi?aaeai/aneee
aniaeo. – I.: Oeiainu e noaoenoeea, 1995. – 416n.

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