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Анализ себестоимости продукции и путей ее снижения. Реферат.

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Aiaeec naaanoieiinoe i?iaeoeoeee e iooae aa nieaeaiey.

Iieo/aiea iaeaieueoaai yooaeoa n iaeiaiueoeie cao?aoaie, yeiiiiey
o?oaeiauo, iaoa?eaeueiuo e oeiainiauo ?ano?nia caaenyo io oiai, eae
?aoaao i?aaei?eyoea aii?inu nieaeaiey naaanoieiinoe i?iaeoeoeee.

Iaiin?aaenoaaiiie caaea/ae aiaeeca yaeythony: i?iaa?ea iainiiaaiiinoe
ieaia ii naaanoieiinoe, i?ia?anneaiinoe ii?i cao?ao; ioeaiea auiieiaiey
ieaia e eco/aiea i?e/ei ioeeiiaiee io iaai, aeeiaie/aneeo eciaiaiee;
auyaeaiea ?aca?aia nieaeaiey naaanoieiinoe; ecuneaiea iooae eo
iiaeeecaoeee.

Auyaeaiea ?aca?aia nieaeaiey naaanoieiinoe aeieaeii iie?aoueny ia
eiiieaeniue oaoieei-yeiiiie/aneee aiaeec ?aaiou i?aaei?eyoey: eco/aiea
oaoie/aneiai e i?aaiecaoeeiiiiai o?iaiy i?iecaiaenoaa, eniieueciaaiea
i?iecaiaenoaaiiuo iiuiinoae e iniiaiuo oiiaeia, nu?uey e iaoa?eaeia,
?aai/ae neeu, oicyenoaaiiuo naycae.

Cao?aou aeeaiai e iaauanoaeaiiiai o?oaea a i?ioeanna i?iecaiaenoaa
ninoaaeytho ecaea?aeee i?iecaiaenoaa. A oneiaeyo oiaa?ii-aeaiaaeiuo
ioiioaiee e oicyenoaaiiie iainiaeaiiinoe i?aaei?eyoey iaecaaaeii
nio?aiythony ?acee/ey iaaeaeo iauanoaaiiuie ecaea?aeeaie i?iecaiaenoaa e
ecaea?aeeaie i?aaei?eyoey. Iauanoaaiiua ecaea?aeee i?iecaiaenoaa – yoi
niaieoiiinoue aeeaiai e iaauanoaeaiiiai o?oaea, iaoiaeyuay au?aaeaiea a
noieiinoe i?iaeoeoeee. Ecaea?aeee i?aaei?eyoey ninoiyo ec anae noiiu
?anoiaeia i?aaei?eyoey ia i?iecaiaenoai i?iaeoeoeee e aa ?aaeecaoeeth.
Yoe ecaea?aeee, au?aaeaiiua a aeaiaaeiie oi?ia, iacuaathony
naaanoieiinoueth e yaeythony /anoth noieiinoe i?iaeoeoa. A iaa
aeeth/atho noieiinoue nu?uey, iaoa?eaeia, oiieeaa, yeaeo?iyia?aee e
ae?oaeo i?aaeiaoia o?oaea, aii?oecaoeeiiiua io/eneaiey, ca?aaioiay ieaoa
i?iecaiaenoaaiiiai ia?niiaea e i?i/ea aeaiaaeiua ?anoiaeu. Nieaeaiea
naaanoieiinoe i?iaeoeoeee icia/aao yeiiiieth iaauanoaeaiiiai e aeeaiai
o?oaea e yaeyaony aaaeiaeeoei oaeoi?ii iiauoaiey yooaeoeaiinoe
i?iecaiaenoaa, ?inoa iaeiieaiee.

Iaeaieueoay aeiey a cao?aoao ia i?iecaiaenoai i?iiuoeaiiie i?iaeoeoeee
i?eoiaeeony ia nu?uea e iniiaiua iaoa?eaeu, a caoai ia ca?aaioioth ieaoo
e aii?oecaoeeiiiua io/eneaiey. A eaaeie i?iiuoeaiiinoe aeiey nu?uey e
iniiaiuo iaoa?eaeia ninoaaeyao 86%, a ca?aaioiiee ieaou n io/eneaieyie
ia nioeeaeueiia no?aoiaaiea – ieiei 9%.

Naaanoieiinoue i?iaeoeoeee iaoiaeeony ai acaeiinayce n iieacaoaeyie
yooaeoeaiinoe i?iecaiaenoaa. Iia io?aaeaao aieueooth /anoue noieiinoe
i?iaeoeoeee e caaeneo io eciaiaiey oneiaeee i?iecaiaenoaa e ?aaeecaoeee
i?iaeoeoeee. Nouanoaaiiia aeeyiea ia o?iaaiue cao?ao ieacuaatho
oaoieei-yeiiiie/aneea oaeoi?u i?iecaiaenoaa. Yoi aeeyiea i?iyaeyaony a
caaeneiinoe io eciaiaieee a oaoieea, oaoiieiaee, i?aaiecaoeee
i?iecaiaenoaa, a no?eo?a e ea/anoaa i?iaeeoeee e io aaee/eiu cao?ao ia
aa i?iecaiaenoai. Aiaeec cao?ao, eae i?aaeei, i?iaiaeeony nenoaiaoe/anee
a oa/aiea aiaea a oeaeyo auyaeaiey aio?ei?iecaiaenoaaiiuo ?aca?aia eo
nieaeaiey.

Aeey aiaeeca ?iaiy e aeeiaieee eciaiaiey noieiinoe i?iaeeoeee
eniieuecaony ?yae iieacaoaeaee. E iei ioiinyony: niaoa cao?ao ia
i?iecaiaenoai, naaanoieiinoue oiaa?iie e ?aaeecaiie i?iaeeoeee,
nieaeaiea naaanoieiinoe n?aaieiie oiaa?iie i?iaeeoeee e cao?aou ia iaeei
?aeue oiaa?iie (?aaeeciaaiiie) i?iaeeoeee.

Niaoa cao?ao ia i?iecaiaenoai – iaeaieaa iauee iieacaoaeue, eioi?ue
io?aaeaao anth noiioo ?anoiaeia i?aaei?eyoey ii aai i?iecaiaenoaaiiie
aeayoaeueiinoe a ?ac?aca yeiiiie/aneeo yeaiaioia. A iae io?aaeaiu,
ai-ia?auo, ana ?anoiaeu iniiaiiai e aniiiiaaoaeueiiai i?iecaiaenoaa,
naycaiiua n auioneii oiaa?iie e aaeiaie i?iaeoeoeee; ai-aoi?uo, cao?aou
ia ?aaiou e oneoae iai?iiuoeaiiiai oa?aeoa?a (no?ieoaeueii-iiioaaeiua,
o?ainii?oiua, iao/ii-enneaaeiaaoaeueneea e i?aeoiua e ae?.); a-o?aoueeo,
cao?aou ia inaiaiea i?iecaiaenoaa iiauo ecaeaeee iacaaeneii io enoi/ieea
eo aiciauaiee. Yoe ?anoiaeu en/eneytho, eae i?aaeei, aac o/aoa
aioo?ecaaiaeneiai iai?ioa.

A naaanoieiinoue oiaa?iie i?iaeoeoeee aeeth/atho ana cao?aou
i?aaei?eyoey ia i?iecaiaenoai e nauo oiaa?iie i?iaeoeoeee a ?ac?aca
eaeueeoeyoeeiiiuo noaoae ?anoiaeia. Naaanoieiinoue ?aaeecoaiie
i?iaeoeoeee ?aaia naaanoieiinoe oiaa?iie ca au/aoii iiauoaiiuo cao?ao
ia?aiai aiaea ianniaiai i?iecaiaenoaa iiauo ecaeaeee, aiciauaaiuo ca
n/ao oiiaea inaiaiey iiaie oaoieee, iethn i?iecaiaenoaaiiay
naaanoieiinoue i?iaeoeoeee, ?aaeeciaaiiie ec inoaoeia i?ioeiai aiaea.
Cao?aou, aiciauaaiua ca n/ao oiiaea inaiaiey iiaie oaoieee, aeeth/athony
a naaanoieiinoue oiaa?iie, ii ia aoiaeyo a naaanoieiinoue ?aaeecoaiie
i?iaeoeoeee. Iie ii?aaeaeythony eae ?acieoea iaaeaeo ieaiiaie
naaanoieiinouethia?aiai aiaea ianniaiai i?ieicaiaenoaa ecaeaeee e
naaanoieiinoueth, i?eiyoie i?e ooaa?aeaeaiee oeai:

N? = NO – CI + (NI2 – NI1),

aaea N? – naaanoieiinoue ?aaeeciaaiiie i?iaeoeoeee

NO – naaanoieiinoue oiaa?iie i?iaeoeoeee

CI – iiauoaiiua cao?aou ia?aiai aiaea ianniaiai i?iecaiaenoaa iiauo
ecaeaeee, aiciauaaiua ca n/ao oiiaea inaiaiey iiaie oaoieee

NI1, NI2 – i?iecaiaenoaaiiay naaanoieiinoue inoaoeia ia?aaeeciaaiiie
(ia neeaaeao e ioa?oaeaiiie) i?iaeoeoeee niioaaonoaaiii ia ia/aei e
eiiaoe aiaea.

Aeey aiaeeca o?iaiy naaanoieiinoe ia ?acee/iuo i?aaei?eyoeyo eee aa
aeeiaieee ca ?aciua ia?eiaeu a?aiaie cao?aou ia i?iecaiaenoai aeieaeiu
i?eaiaeeoueny e iaeiiio iauaio. Naaanoieiinoue aaeeieoeu i?iaeoeoeee
(eaeueeoeyoeey) iieacuaaao cao?aou i?aaei?eyoey ia i?iecaiaenoai e
?aaeecaoeeth eiie?aoiiai aeaea i?iaeoeoeee a ?an/aoa ia iaeio
iaoo?aeueioth aaeeieoeo. Eaeueeoeyoeey naaanoieiinoe oe?iei
eniieuecoaony a oeaiiia?aciaaiee, oicyenoaaiiii ?an/aoa, ieaie?iaaiee e
n?aaieoaeueiii aiaeeca.

Iieacaoaeue nieaeaiey naaanoieiinoe n?aaieiie oiaa?iie i?iaeoeoeee
i?eiaiyaony aeey aiaeeca eciaiaiey naaanoieiinoe ai a?aiaie i?e
niiinoaaeiii iauaia e no?oeoo?a oiaa?iie i?iaeoeoeee ia oao
i?aaei?eyoeyo, eioi?ua eiatho onoie/eaue ii a?aiaie anni?oeiaio
ecaeaeee. Iiae n?aaieiie iiieiatho oaeoth i?iaeoeoeeth, eioi?ay
i?iecaiaeeeanue na?eeii eee ianniai a i?aaeoanoaothuai aiaeo. E iae
ioiineony e /anoe/ii iiaea?iece?iaaiiay i?iaeoeoeey, anee yoe eciaiaiey
ia i?eaaee e aaaaeaieth iiauo iiaeaeae, noaiaea?oia e oaoie/aneeo
oneiaee.

Cao?aou ia iaeei ?oaeue oiaa?iie (?aaeeciaaiiie) i?iaeoeoeee – iaeaieaa
ecaanoiue ia i?aeoeea iaiauathuee iieacaoaeue, eioi?ue io?aaeaao
naaanoieiinoue aaeeieoeu i?iaeoeoeee a noieiinoiii au?aaeaiee
iaacee/aiii, aac ?aca?aie/aiey aa ii eiie?aoiui aeaeai. Ii oe?iei
eniiuecoaony i?e aiaeeca nieaeaiey naaanoieiinoe e iicaieyao, a
/anoiinoe, oa?aeoa?eciaaoue o?iaaiue e aeeiaieeo cao?ao ia i?iecaiaenoai
i?iaeoeoeee a oeaeii ii i?iiuoeaiiinoe.

Inoaeueiua ano?a/athueany ia i?aeoeea iieacaoaee naaanoieiinoe iiaeii
iiae?acaeaeeoue ii neaaeothuei i?eciaeai:

– ii ninoaao o/eouaaaiuo ?anoiaeia – oeaoiaay, i?iecaiaenoaaiiay, iieiay
naaanoieiinoue;

– ii aeeeoaeueiinoe ?an/aoiiai ia?eiaea – iany/iay, eaa?oaeueiay,
aiaeiaay, ca ?yae eao;

– ii oa?aeoa?o aeaiiuo, io?aaeathueo ?an/aoiue ia?eiae,- oaeoe/aneay
(io/aoiay), ieaiiaay, ii?iaoeaiay, i?iaeoiay (niaoiay), i?iaiice?oaiay;

– ii ianooaaai ioaaouaaaiiai iauaeoa – oeao, i?aaei?eyoea, a?oiia
i?aaei?eyoee, io?aneue, i?iiuoeaiiinoue e o.i.

Oaoieei-yeiiiie/aneea oaeoi?u e ?aca?au nieaeaiey naaanoieiinoe

A ianoiyuaa a?aiy i?e aiaeeca oaeoe/aneie naaanoieeinoe auioneaaiie
i?iaeoeoeee, auyaeaiee ?aca?aia e yeiiiie/aneiai yooaeoa io aa nieaeaiey
eniieuecoaony ?an/ao ii yeiiiie/aneei oaeoi?ai. Yeiiiie/aneea oaeoi?u
iaeaieaa iieii ioaaouaatho ana yeaiaiou i?ioeanna i?iecaiaenoaa –
n?aaenoaa, i?aaeiaou o?oaea e nai o?oae. Iie io?aaeatho iniiaiua
iai?aaeaiey ?aaiou eieeaeoeaia i?aaei?eyoee ii nieaeaieth naaanoieiinoe:
iiauoaiea i?iecaiaeeoaeueiinoe o?oaea, aiaae?aiea ia?aaeiaie oaoieee e
oaoiieiaee, eo/oaa eniieueciaaiea iai?oaeiaaiey, oaeaoaaeaiea caaioiaee
e eo/oaa eniieueciaaiea i?aaeiaoia o?oaea , nie?auaiea
aaeieieno?aoeaii-oi?aaeai/aneeo e ae?oaeo iaeeaaeiuo ?anoiaeia,
nie?auaiea a?aea e eeeaeaeaoeey iai?iecaiaeeoaeueiuo ?anoiaeia e
iioa?ue.

Yeiiiiey, iaoneiaeeaathuay oaeoe/aneia nieaeaiea naaanoieiinoe,
?ann/eouaaaony ii neaaeothuaio ninoaao (oeiiaiio ia?a/ith) oaeoi?ia:

1. Iiauoaiea oaoie/aneiai o?iaiy i?iecaiaenoaa. Yoi aiaae?aiea iiaie,
i?ia?anneaiie oaoiieiaee, iaoaiecaoeey e aaoiiaoecaoeey
i?iecaiaenoaaiiuo i?ioeannia; oeo/oaiea eniieueciaaiey e i?eiaiaiea
iiauo aeaeia nu?uey e iaoa?eaeia; eciaiaiea eiino?oeoeee e oaoie/aneeo
oa?aeoa?enoee ecaeaeee; i?i/ea oaeoi?u, iiauoathuea oaoie/aneee o?iaaiue
i?iecaiaenoaa.

Ii aeaiiie a?oiia aiaeece?oaony aeeyiea ia naaanoieiinoue
iao/ii-oaoie/aneeo aeinoeaeaiee e ia?aaeiaiai iiuoa. Ii eaaeaeiio
ia?ii?eyoeth ?ann/eouaaaony yeiiiie/aneee yooaeo, eioi?ue au?aaeaaony a
nieaeaiee cao?ao ia i?iecaiaenoai. Yeiiiiey io inouanoaeaiey ia?ii?eyoee
ii?aaeaeyaony n?aaiaieai aaee/eiu cao?ao ia aaeeieoeo i?iaeoeoeee aei e
iinea aiaae?aiey ia?ii?eyoee e oiiiaeaieai iieo/aiiie ?aciinoe ia iauai
i?iecaiaenoaa a ieaie?oaiii aiaeo:

Y = (NN – NI) * AI,

aaea Y – yeiiiiey i?yiuo oaeoueo cao?ao

NN – i?yiua oaeouea cao?aou ia aaeeieoeo i?iaeoeoeee aei aiaae?aiey
ia?ii?eyoey

NI – i?yiua oaeouea cao?aou iinea aiaae?aiey ia?ii?eyoey

AI – iauai i?iaeoeoeee a iaoo?aeueiuo aaeeieoeao io ia/aea
aiaae?aiey ia?ii?eyoey aei eiioea ieaie?oaiiai aiaea.

Iaeiia?aiaiii aeieaeia o/eouaaoueny e ia?aoiaeyuay yeiiiiey ii oai
ia?ii?eyoeyi, eioi?ua inouanoaeaiu a i?aaeuaeouai aiaeo. Aa iiaeii
ii?aaeaeeoue eae ?aciinoue iaaeaeo aiaeiaie ?an/aoiie yeiiiieae e aa
/anoueth, o/oaiiie a ieaiiauo ?an/aoao i?aaeuaeouaai aiaea. Ii
ia?ii?eyoeyi, eioi?ua ieaie?othony a oa/aiea ?yaea eao, yeiiiiey
en/eneyaony enoiaey ec iauaia ?aaiou, auiieiyaiie n iiiiuueth iiaie
oaoieee, oieueei a io/aoiii aiaeo, aac o/aoa ianooaaia aiaae?aiey aei
ia/aea yoiai aiaea.

Nieaeaiea naaanoieiinoe iiaeao i?iecieoe i?e nicaeaiee
aaoiiaoece?iaaiiuo nenoai oi?aaeaiey, eniieueciaaiee YAI,
niaa?oainoaiaaieee e iiaea?iecaoeee nouanoaothuae oaoieee e oaoiieiaee.
Oiaiueoathony cao?aou e a ?acoeueoaoa eiiieaeniiai eniieueciaaiey
nu?uey, i?eiaiaiey yeiiiie/iuo caiaieoaeae, iieiiai eniieueciaaiey
iooiaeia a i?iecaiaenoaa. Aieueoie ?aca?a oaeo a naaa e
niaa?oainoaiaaiea i?iaeoeoeee, nieaeaiea aa iaoa?eaeiaieinoe e
o?oaeiaieinoe, nieaeaiea aana iaoei e iai?oaeiaaiey, oiaiueoaiea
aaaa?eoiuo ?acia?ia e ae?.

2. Niaa?oainoaiaaiea i?aaiecaoeee i?iecaiaenoaa e o?oaea. Nieaeaiea
naaanoieiinoe iiaeao i?iecieoe a ?acoeueoaoa eciaiaiey a i?aaiecaoeee
i?iecaiaenoaa, oi?iao e iaoiaeao o?oaea i?e ?acaeoee niaoeeaeecaoeee
i?iecaiaenoaa; niaa?oainoaiaaiey oi?aaeaiey i?iecaiaenoaii e nie?auaiey
cao?ao ia iaai; oeo/oaiea eniieueciaaiey iniiaiuo oiiaeia; oeo/oaiea
iaoa?eaeueii-oaoie/aneiai niaaaeaiey; nie?auaieyo?ainii?oiuo ?anoiaeia;
i?i/eo oaeoi?ia, iiauoathueo o?iaaiue i?aaiecaoeee i?iecaiaenoaa.

I?e iaeiia?aiaiiii niaa?oainoaiaaieee oaoieee e i?aaiecaoeee
i?iecaiaenoaa iaiaoiaeeii onoaiiaeoue yeiiiieth ii eaaeaeiio oaeoi?o a
ioaeaeueiinoe e aeeth/eoue a niioaaonoaothuea a?oiiu. Anee oaeia
?acaeaeaiea naeaeaoue o?oaeii, oi yeiiiiey iiaeao auoue ?ann/eoaia
enoiaey ec oeaeaaiai oa?aeoa?a ia?ii?eyoee eeai ii a?oiiai oaeoi?ia.

Nieaeaiea oaeoueo cao?ao i?ienoiaeeo a ?acoeueoaoa niaa?oainoaiaaiey
ianeoaeeaaiey iniiaiiai i?iecaiaenoaa ( iai?eia?, ?acaeoey iioi/iiai
i?iecaiaenoaa, iiauoaiey eiyooeoeeaioa niaiiinoe, oii?yaei/aiey
iiaeniaii-oaoiieiae/aneeo ?aaio, oeo/oaiey eino?oiaioaeueiiai oicyenoaa,
niaa?oainoaiaaiey i?aaiecaoeee eiio?iey ca ea/anoaii ?aaio e
i?iaeoeoeee). Cia/eoaeueiia oiaiueoaiea cao?ao aeeaiai o?oaea iiaeao
i?iecieoe i?e oaaee/aiee ii?i e cii ianeoaeeaaiey, nie?auaiee iioa?ue
?aai/aai a?aiaie, oiaiueoaiee /enea ?aai/eo, ia auiieiythueo ii?i
au?aaioee. Yoo yeiiiieth iiaeii iiaen/eoaoue, anee oiiiaeeoue eiee/anoai
aunaiaiaeaeathueony ?aai/eo ia n?aaeithth ca?aaioioth ieaoo a
i?aaeuaeouai aiaeo (n ia/eneaieyie ia nioeeaeueiia no?aoiaaiea e n
o/aoii ?anoiaeia ia niaoeiaeaaeaeo, ieoaiea e o.i.). Aeiiieieoaeueiay
yeiiiiey aicieeaao i?e niaa?oainoaiaaiee no?oeoo?u oi?aaeaiey
i?aaei?eyoey a oeaeii. Iia au?aaeaaony a nie?auaiee ?anoiaeia ia
oi?aaeaiea e a yeiiiiee ca?aaioiie ieaou e ia/eneaiee ia iaa a nayce n
aunaiaiaeaeaieai oi?aaeai/aneiai ia?niiaea.

I?e oeo/oaiee eniieueciaaiey iniiaiuo oiiaeia nieaeaiea naaanoieiinoe
i?ienoiaeeo a ?acoeueoaoa iiauoaiey iaaeaaeiinoe e aeieaiaa/iinoe
iai?oaeiaaiey; niaa?oainoaiaaiey nenoaiu ieaiiai-i?aaeoi?aaeeoaeueiiai
?aiiioa; oeaio?aeecaoeee e aiaae?aiey eiaeono?eaeueiuo iaoiaeia ?aiiioa,
niaea?aeaiey e yenieoaoaoeee iniiaiuo oiiaeia. Yeiiiiey en/eneyaony eae
i?iecaaaeaiea aaniethoiiai nie?auaiey cao?ao (e?iia aii?oecaoeee) ia
aaeeieoeo iai?oaeiaaiey (eee ae?oaeo iniiaiuo oiiaeia) ia
n?aaeiaaeaenoaothuaa eiee/anoai iai?oaeiaaiey (eee ae?oaeo iniiaiuo
oiiaeia).

Niaa?oainoaiaaiea iaoa?eaeueii-oaoie/aneiai niaaaeaiey e eniieueciaaiey
iaoa?eaeueiuo ?ano?nia iaoiaeeo io?aaeaiea a oiaiueoaiee ii?i ?anoiaea
nu?uey e iaoa?eaeia, nieaeaiee eo naaanoieiinoe ca n/ao oiaiueoaiey
caaioiaeoaeueii-neeaaeneeo ?anoiaeia. O?ainii?oiua ?anoiaeu nie?auathony
a ?acoeueoaoa oiaiueoaiey cao?ao ia aeinoaaeo nu?uey e iaoa?eaeia io
iinoaaueea aei neeaaeia i?aaei?eyoey, io caaiaeneeo neeaaeia aei iano
iio?aaeaiey; oiaiueoaiey ?anoiaeia ia o?ainii?oe?iaeo aioiaie
i?iaeoeoeee.

Ii?aaeaeaiiua ?aca?au nieaeaiey naaanoieiinoe caeiaeaiu a ono?aiaiee eee
nie?auaiee cao?ao, eioi?ua ia yaeythony iaiaoiaeeiuie i?e ii?iaeueiie
i?aaiecaoeee i?iecaiaenoaaiiiai i?ioeanna (naa?oii?iaoeaiue ?anoiae
nu?uey, iaoa?eaeia, oiieeaa, yia?aee, aeiieaou ?aai/ei ca ionooieaiea io
ii?iaeueiuo oneiaee o?oaea e naa?oo?i/iua ?aaiou, ieaoaaee ii
?aa?anneaiui eneai e o.i.). Auyaeaiea yoeo eceeoieo cao?ao o?aaoao
iniauo iaoiaeia e aieiaiey eieeaeoeaa i?aaei?eyoey. Eo iiaeii auyaeoue
i?iaaaeaieai niaoeeaeueiuo ianeaaeiaaiee e aaeeiia?aiaiiiai o/aoa, i?e
aiaeeca aeaiiuo ii?iaoeaiiai o/aoa cao?ao ia i?iecaiaenoaa, ouaoaeueiii
aiaeeca ieaiiauo e oaeoe/aneeo cao?ao ia i?iecaiaenoai.

3. Eciaiaiea iauaia e no?oeoo?u i?iaeoeoeee, eioi?ua iiaoo i?eaanoe e
ioiineoaeueiiio oiaiueoaieth oneiaii-iinoiyiiuo ?anoiaeia (e?iia
aii?oecaoeee), ioiineoaeueiiio oiaiueoaieth aii?oecaoeeiiiuo io/eneaiee,
eciaiaieth iiiaieeaoo?u e anni?oeiaioa i?iaeoeoeee, iiauoaiethaa
ea/anoaa. Oneiaii-iinoiyiiua ?anoiaeu ia caaenyo iaiin?aaenoaaiii io
eiee/anoaa auioneaaiie i?iaeoeoeee. N oaaee/aieai iauaia i?iecaiaenoaa
eo eiee/anoai ia aaeeieoeo i?iaeoeoeee oiaiueoaaony, /oi i?eaiaeeo e
nieaeaieth aa naaanoieiinoe. Ioiineoaeueiay yeiiiiey ia
oneiaii-iinoiyiiuo ?anoiaeao ii?aaeaeyaony ii oi?ioea

YI = (O * IN) / 100,

aaea YI – yeiiiiey oneiaii-iinoiyiiuo ?anoiaeia

IN – noiia oneiaii-iinoiyiiuo ?anoiaeia a aaceniii aiaeo

O – oaii i?e?inoa oiaa?iie i?iaeoeoeee ii n?aaiaieth n aaceniui
aiaeii.

Ioiineoaeueiia eciaiaiea aii?oecaoeeiiiuo io/eneaiee ?ann/eouaaaony
iniai. *anoue aii?oecaoeeiiiuo io/eneaiee (eae e ae?oaeo cao?ao ia
i?iecaiaenoai) ia aeeth/aaony a naaanoieiinoue, a aiciauaaony ca n/ao
ae?oaeo enoi/ieeia (niaoeoiiaeia, iieaou oneoa ia noi?iio, ia
aeeth/aaiuo a ninoaa oiaa?iie i?iaeoeoeee, e ae?.), iiyoiio iauay noiia
aii?oecaoeee iiaeao oiaiueoeony. Oiaiueoaiea ii?aaeaeyaony ii
oaeoe/aneei aeaiiui ca io/aoiue ia?eiae. Iauoth yeiiiieth ia
aii?oecaoeeiiiuo io/eneaieyo ?ann/eouaatho ii oi?ioea

YA = ( AIE / AeI – A1E / Ae1 ) * Ae1,

aaea YA – yeiiiiey a nayce n ioiineoaeueiui nieaeaieai aii?oecaoeeiiiuo
io/eneaiee

A0, A1 – noiia aii?oecaoeeiiiuo io/eneaiee a aaceniii e io/aoiii
aiaeo

E – eiyooeoeeaio, o/eouaathuee aaee/eio aii?oecaoeeiiiuo io/eneaiee,
ioiineiuo ia naaanoieiinoue i?iaeoeoeee a aaceniii aiaeo

Ae0, Ae1 – iauai oiaa?iie i?iaeoeoeee aaceniiai e io/aoiiai aiaea.

*oiau ia auei iiaoi?iiai n/aoa, iauoth noiio yeiiiiee oiaiueoatho
(oaaee/eaatho) ia oo /anoue, eioi?ay o/oaia ii ae?oaei oaeoi?ai.

Eciaiaiea iiiaieeaoo?u e anni?oeiaioa i?iecaiaeeiie i?iaeoeoeee yaeyaony
iaeiei ec aaaeiuo oaeoi?ia, aeeythueo ia o?iaaiue cao?ao ia
i?iecaiaenoai. I?e ?acee/iie ?aioaaaeueiinoe ioaeaeueiuo ecaeaeee (ii
ioiioaieth e naaanoieiinoe) naeaeae a ninoaaa i?iaeoeoeee, naycaiiua n
niaa?oainoaiaaieai aa no?oeoo?u e iiauoaieai yooaeoeaiinoe
i?iecaiaenoaa, iiaoo i?eaiaeeoue e e oiaiueoaieth e e oaaee/aieth cao?ao
ia i?iecaiaenoai. Aeeyiea eciaiaiee no?oeoo?u i?iaeoeoeee ia
naaanoieiinoue aiaeece?oaony ii ia?aiaiiui ?anoiaeai ii noaoueyi
eaeueeoeyoeee oeiiaie iiiaieeaoo?u. ?an/ao aeeyiey no?oeoo?u
i?iecaiaeeiie i?iaeoeoeee ia naaanoieiinoue iaiaoiaeeii oaycaoue n
iieacaoaeyie iiauoaiey i?iecaiaeeoaeueiinoe o?oaea.

4. Oeo/oaiea eniieueciaaiey i?e?iaeiuo ?ano?nia. Caeanue o/eouaaaony:
eciaiaiea ninoaaa e ea/anoaa nu?uey; eciaiaiea i?iaeoeoeaiinoe
ianoi?iaeaeaiee, iauaiia iiaeaioiaeoaeueiuo ?aaio i?e aeiau/a, niiniaia
aeiau/e i?e?iaeiiai nu?uey; eciaiaiea ae?oaeo i?e?iaeiuo oneiaee. Yoe
oaeoi?u io?aaeatho aeeyiea anoanoaaiiuo (i?e?iaeiuo) oneiaee ia aaee/eio
ia?aiaiiuo cao?ao. Aiaeec eo aeeyiey ia nieaeaiea naaanoieiinoe
i?iaeoeoeee i?iaiaeeony ia iniiaa io?aneaauo iaoiaeee aeiauaathueo
io?aneae i?iiuoeaiiinoe.

5. Io?aneaaua e i?i/ea oaeoi?u. E iei ioiinyony: aaiae e inaiaiea iiauo
oeaoia, i?iecaiaenoaaiiuo aaeeieoe e i?iecaiaenoa, iiaeaioiaea e
inaiaiea i?iecaiaenoaa a aeaenoaothueo iauaaeeiaieyo e ia i?aaei?eyoeyo;
i?i/ea oaeoi?u. Iaiaoiaeeii i?iaiaeece?iaaoue ?aca?au nieaeaiey
naaanoieiinoe a ?acoeueoaoa eeeaeaeaoeee onoa?aaoeo e aaiaea iiauo
oeaoia e i?iecaiaenoa ia aieaa aunieie oaoie/aneie iniiaa, n eo/oeie
yeiiiie/aneeie iieacaoaeyie.

Cia/eoaeueiua ?aca?au caeiaeaiu a nieaeaiee ?anoiaeia ia iiaeaioiaeo e
inaiaiea iiauo aeaeia i?iaeoeoeee e iiauo oaoiieiae/aneeo i?ioeannia, a
oiaiueoaiee cao?ao ioneiaiai ia?eiaea ii aiiaue aaiaeeiui a aeaenoaea
oeaoai e iauaeoai. ?an/ao noiiu eciaiaiey ?anoiaeia inouanoaeyaony ii
oi?ioea

YI = ( N1/Ae1 – N0/Ae0 ) * Ae1,

aaea YI – eciaiaiea cao?ao ia iiaeaioiaeo e inaiaiea i?iecaiaenoaa

N0, N1 – noiiu cao?ao aaceniiai e io/aoiiai aiaea

Ae0, Ae1 – iauai oiaa?iie i?iaeoeoeee aaceniiai e io/aoiiai aiaea.

Aeeyiea ia naaanoieiinoue oiaa?iie i?iaeoeoeee eciaiaiee a ?aciauaiee
i?iecaiaenoaa aiaeece?oaony oiaaea, eiaaea iaeei e oio aea aeae
i?iaeoeoeee i?iecaiaeeony ia ianeieueeeo i?aaei?eyoeyo, eiathueo
iaiaeeiaeiaua cao?aou a ?acoeueoaoa i?eiaiaiey ?acee/iuo oaoiieiae/aneeo
i?ioeannia. I?e yoii oeaeaniia?acii i?iaanoe ?an/ao iioeiaeueiiai
?aciauaiey ioaeaeueiuo aeaeia i?iaeoeoeee ii i?aaei?eyoeyi iauaaeeiaiey
n o/aoii eniieueciaaiey nouanoaothueo iiuiinoae, nieaeaiey ecaea?aeae
i?iecaiaenoaa e ia iniiaa niiinoaaeaiey iioeiaeueiiai aa?eaioa n
oaeoe/aneei auyaeoue ?aca?au.

Anee eciaiaiey aaee/eiu cao?ao a aiaeece?oaiue ia?eiae ia iaoee
io?aaeaiey a auoaeceiaeaiiuo oaeoi?ao, oi eo ioiinyo e i?i/ei. E iei
iiaeii ioianoe, iai?eia?, eciaiaiea ?acia?ia eee i?ae?auaiea ?aciiai
?iaea iaycaoaeueiuo ieaoaaeae, eciaiaiea aaee/eiu cao?ao, aeeth/aaiuo a
naaanoieiinoue i?iaeoeoeee e ae?.

Auyaeaiiua a ?acoeueoaoa aiaeeca oaeoi?u nieaeaiey naaanoieiinoe e
?aca?au iaiaoiaeeii noiie?iaaoue a ieii/aoaeueiuo auaiaeao, ii?aaeaeeoue
noiia?iia aeeyiea anao oaeoi?ia ia nieaeaiea iauae aaee/eiu cao?ao o
cao?ao ia aaeeieoeo i?iaeoeoeee.

Naaanoieiinoue oiaa?iie i?iaeoeoeee e aiaeec cao?ao ia nu?uea e
iaoa?eaeu

I?iiuoeaiiua i?aei?eyoey iiieii iieacaoaey nieaeaiey naaanoieiinoe
aaeeieoeu i?iaeoeoeee ieaie?otho naaanoieiinoue anae oiaa?iie
i?iaeoeoeee a aaniethoiie noiia. I?e aiaeeca auiieiaiey ieaia ii
naaanoieiinoe oiaa?iie i?iaeoeoeee iaiaoiaeeii ?anniao?eaaoue
oaeoe/aneee ?anoiae, auyaeyoue ioeeiiaiey io ieaia e iaia/aoue
ia?ii?eyoey ii ono?aiaieth ia?a?anoiaea e ii aeaeueiaeoaio nieaeaieth
?anoiaeia ii eaaeaeie noaouea. Oaeie aiaeec naycai n aiaae?aieai e
oe?aieaieai oic?an/aoa ia i?aaei?eyoee, o.e. iicaieyao onoaiiaeoue
o?iaaiue nieaeaiey naaanoieiinoe ii ioaeaeueiui caaiueyi i?iecaiaenoaa e
ioeaieoue ?aaioo ioaeaeueiuo eniieieoaeae, ioaa/athueo ca nieaeaiea
cao?ao ia aeaiiii o/anoea.

Ioeaiea auiieiaiey ieaia ii naaanoieiinoe anae oiaa?iie i?iaeoeoeee
i?iecaiaeeony ii aeaiiui i aa oaeoe/aneii iauaia e anni?oeiaioa,
en/eneaiiui ii ieaiiaie e oaeoe/aneie naaanoieiinoe io/aoiiai aiaea.

A oeaeii naaanoieiinoue i?iaeoeoeee neeaaeuaaaony ec iaoa?eaeueiuo
cao?ao, cao?ao ia auieaoo ca?aaioiie ieaou ?aai/ei e eiiieaeniuo noaoae
?anoiaeia. Oaaee/aiea eee oiaiueoaiea ?anoiaeia ii eaaeaeiio yeaiaioo
aucuaaao eee oaei?iaeaiea, eee nieaeaiea naaanoieiinoe i?iaeoeoeee.
Iiyoiio i?e aiaeeca iaaee i?iaa?eoue cao?aou nu?uey, iaoa?eaeia, oiieeaa
e yeaeo?iyia?aee, cao?aou ia ca?aaioioth ieaoo, oeaoiaua, iauacaaiaeneea
e ae?oaea ?anoiaeu.

Aiaeec ?anoiaeia ia iieaoo o?oaea

?anoiaeu ia ca?aaioioth ieaoo i?iecaiaenoaaiiuo ?aai/eo io?aaeathony
iaiiin?aaenoaaiii a noaoueyo cao?ao. Ca?aaioiay ieaoa aniiiiaaoaeueiuo
?aai/eo a iniiaiii io?aaeaaony ia noaoueyo ?anoiaeia ii niaea?aeaieth e
yenieoaoaoeee iai?oaeiaaiey, ca?aaioiay ieaoa neoaeaueo e EO? aoiaeeo a
ninoaa oeaoiauo e iauacaaiaeneeo ?anoiaeia. Ca?aaioiay ieaoa ?aai/eo,
caiyouo ai aniiiiaaoaeueiii i?iecaiaenoaa, aoiaeeo a naaanoieiinoue
ia?a, aiaeu, yeaeo?iyia?aee e aeeyao ia naaanoieiinoue oiaa?iie
i?iaeoeoeee ia i?yii, a einaaiii, /a?ac oa eiiieaeniua noaouee, ia
eioi?ua ioianai ?anoiae ia?a, aiaeu e yeaeo?iyia?aee.

Iiyoiio aiaeec ca?aaioiie ieaou i?aaeaea anaai i?iecaiaeeony ii iauaio
aa oiiaeo e oiiaeai ioaeaeueiuo eaoaai?ee
i?iiuoeaiiiai-i?iecaiaenoaaiiiai ia?niiaea i?aaei?eyoey, iacaaeneii io
oiai, a eaeeo noaoueyo io?aaeaia yoa ca?aaioiay ieaoa. Iinea auyaeaiey
i?e/ei, eioi?ua aucaaee eciaiaiea (ioeeiiaiea) oiiaea ca?aaioiie ieaou
ioaeaeueiuo eaoaai?ee ?aaioieeia, iiaeii ii?aaeaeeoue, a eaeie ia?a yoe
ioeeiiaiey iiaeeyee ia ?aciua noaouee naaanoieiinoe i?iaeoeoeee.
Ioeeiiaiea io ieaia oiiaea ca?aaioiie ieaou iaiaoiaeeii nei??aeoe?iaaoue
ia i?ioeaio auiieiaiey ieaia auionea i?iaeoeoeee,
en/eneeoueioiineoaeueiia ioeeiiaiea io ieaiiaiai oiiaea ca?aaioiie
ieaou. I?e yoii iaaei o/eouaaoue, /oi iiauoaiea auionea i?iaeoeoeee
ieecuaaao aeeyiea ia ca?aaioioth ieaoo ia anao eaoaai?ee ?aaioieeia.
Anee aea o/eouaaoue e oa ianoiyoaeuenoaa, /oi oiiae ca?aaioiie ieaou
i?iiuoeaiii-i?iecaiaenoaaiiiai ia?niiaea eciaiyaony i?iii?oeeiiaeueii
iauaio auioneaaiie i?iaeoeoeee oieueei ii ?aai/ei-naeaeueueeai, oi
ioiineoaeueiay yeiiiiey ia iiaeao auoue en/eneaia ii oiiaeo ca?aaioiie
ieaou EO?, neoaeaueo, III, o/aieeia e ia?niiaea io?aiu.

Aieueoia aeeyiea ia yooaeoeaiinoue ?aaiou i?aei?eyoey e ia ?anoiaeiaaiea
oiiaea ca?aaioiie ieaou ieacuaaao eniieueciaaiea n?aaenoa ia
i?aie?iaaiea ?aai/eo. Aiaeec yooaeoeaiinoe iieiaeaiee i i?aie?iaaiee
i?iecaiaeeony iooai niiinoaaeaiey aeiiieieoaeueii iieo/aiiie i?eauee io
?aaeecaoeee i?iaeoeoeee eee yeiiiiee io nieaeaiey aa naaanoieiinoe n
?anoiaeaie ia i?aie?iaaiea.

Nieaeaiea naaanoieiinoe i?iaeoeoeee ai iiiaii ii?aaeaeyaony i?aaeeueiui
niioiioaieai oaiiia ?inoa i?iecaiaeeoaeueiinoe o?oaea e ?inoa ca?aaioiie
ieaou. ?ino i?iecaiaeeoaeueiinoe o?oaea aeieaeai iia?aaeaoue ?ino
ca?aaioiie ieaou, iaania/eaay oai naiui nieaeaiea naaanoieiinoe
i?iaeoeoeee.

?aca?au nieaeaiey eiiieaeniuo ?anoiaeia

Aiaeec eiiieaeniuo ?anoiaeia iicaieyao auyaeoue aeiiieieoaeueiua ?aca?au
nieaeaiey cao?ao ia i?iecaiaenoai i?iaeoeoeee, iiauoaiey yooaeoeaiinoe
i?iecaiaenoaa. A ninoaa naaanoieiinoe oiaa?iie i?iaeoeoeee aoiaeyo
eiiieaeniua ?anoiaeu, eioi?ua i?aaenoaaeytho niaie ?anoiaeu ii
ianeoaeeaaieth i?iecaiaenoaa e oi?aaeaieth, ?anoiaeu ia iiaeaioiaeo e
inaiaiea i?iecaiaenoaa iiauo aeaeia i?iaeoeoeee, iioa?e io a?aea; i?i/ea
i?iecaiaenoaaiiua ?anoiaeu; aiai?iecaiaenoaaiiua ?anoiaeu. a eaaeaeoth
noaoueth eiiieaeniuo ?anoiaeia aeeth/athony cao?aou ?acee/iiai
yeiiiie/aneiai oa?aeoa?a e iacia/aiey. I?e o/aoa iie aeaoaeece?othony ia
aieaa ae?iaiua iiceoeee, iauaaeeiythuea ?anoiaeu iaeeiaeiaiai oeaeaaiai
iacia/aiey, i?e/ai yeiiiiey ii iaeiei ec ieo ia aeaao ia?a?anoiae ii
ae?oaei. I?e aiaeeca ioeeiiaiey io niaou ?anoiaeia ii?aaeaeythony ia ii
noaouea a oeaeii, a ii ioaeaeueiui aoiaeyuei a iaa iiceoeeyi. Caoai
iiaen/eouaathony ?acaeaeueii noiiu i?aauoaiey niaou ii iaeiei noaoueyi
?anoiaeia e yeiiiiee ii ae?oaei. Iiyoiio i?e aiaeeica iaeuecy
i?iaiaeeoue acaeiiia iiaaoaiea ioeeiiaiee iooai eo noiie?iaaiey.

A ?anoiaeu ii ianeoaeeaaieth i?iecaiaenoaa e oi?aaeaiey aoiaeeo o?e
noaouee: ?anoiaeu ia niaea?aeaiea e yenieoaoaoeeth iai?oaeiaaiey,
oeaoiaua ?anoiaeu e iauacaaiaeneea ?anoiaeu.

?anoiaeu ia niaea?aeaiea e yenieoaoaoeeth iai?oaeiaaiey caieiatho
cia/eoaeueiue oaeaeueiue aan a iauae noiia eiiieaeniuo ?anoiaeia. A eo
ninoaa aeeth/athony ?anoiaeu, naycaiiua n ?aaioie iai?oaeiaaiey, o.a.
cao?aou ia niaea?aeaiea, aii?oecaoeeth, oaeouee ?aiiio
i?iecaiaenoaaiiiai e iiaeuaiii-o?ainii?oiiai iai?oaeiaaiey, oeaoiaiai
o?ainii?oa, ianeoaeeaaiea ?aai/eo iano, a oaeaea ia aii?oecaoeeth e
aiciauaiea eciina eino?oiaioia e i?eniiniaeaiee e ae?. Iie
?ani?aaeaeythony iaaeaeo ioaeaeueiuie aeaeaie ecaeaeee i?iii?oeeiiaeueii
niaoiui (ii?iaoeaiui) noaaeai e aic?anoatho i?e ia?aauiieiaiee ieaia ii
iauaio i?iecaiaenoaa. Iaeiaei yoio ?ino iai?iii?oeeiiaeai oaaee/aieth
iauaia i?iecaiaenoaa, e oaiiu aai caaenyo io oao oaeoi?ia, eioi?ua
iaoneiaeee naa?oieaiiaue i?e?ino i?iecaiaenoaa.

A oeaoiaua ?anoiaeu aeeth/athony cao?aou ii niaea?aeaieth oeaoiaiai
ia?niiaea, aii?oecaoeey e ?anoiaeu ii niaea?aeaieth caeaiee, nii?oaeaiee
e eiaaioa?y, ia oaeouee ?aiiio caeaiee e nii?oaeaiee, ?anoiaeu ii
eniuoaieyi, iiuoai e enneaaeiaaieyi, ii ?aoeeiiaeecaoeee e
ecia?aoaoaeuenoao oeaoiaiai oa?aeoa?a, ia ia?ii?eyoey ii io?aia o?oaea e
o.ae. A ninoaa oaeoe/aneeo oeaoiauo ?anoiaeia aeiiieieoaeueii
aeeth/athony iai?iecaiaeeoaeueiua ?anoiaeu: iioa?e io i?inoiaa, io ii?/e
iaoa?eaeueiuo oeaiiinoae e oaoiieiae/aneie inianoee i?e o?aiaiee a
oeaoao, iaaeinoa/e iaoa?eaeueiuo oeaiiinoae e iacaaa?oaiiiai
i?iecaiaenoaa (ca au/aoii eceeoeia), i?i/ea iai?iecaiaeeoaeueiua
?anoiaeu e eceeoee.

Iauacaaiaeneea ?anoiaeu, eioi?ua naycaiu n ianeoaeeaaieai e oi?aaeaieai
i?iecaiaenoaa anaai i?aaei?eyoey, iiae?acaeaeythony ia iyoue a?oii:
?anoiaeu ii niaea?aeaieth aiia?aoa oi?aaeaiey; iauaoicyenoaaiiua
?anoiaeu; iaeiae, nai?u e i?i/ea iaycaoaeueiua io/eneaiey e ?anoiaeu;
iai?iecaiaeeoaeueiua ?anoiaeu; eneeth/aaiua aeioiaeu (iaieaie?oaiua
aeioiaeu i?aaei?eyoey, iieo/aiiua ei a io/aoiue ia?eiae). Oeaoiaua e
iauacaaiaeneea ?anoiaeu ?ani?aaeaeythony iaaeaeo ?acee/iuie aeaeaie
i?iaeoeoeee i?iii?oeeiiaeueii noiia iniiaiie ca?aaioiie ieaou
i?iecaiaenoaaiiuo ?aai/eo (aac aeiieao ii i?ia?anneaii-i?aieaeueiui
nenoaiai) e ?anoiaeai ia niaea?aeaiea e yenieoaoaoeeth iai?oaeiaaiey eee
i?iii?oeeiiaeueii ae?oaie aaca.

I?e aiaeeca ?anoiaeia ii ianeoaeeaaieth i?iecaiaenoaa e oi?aaeaieth
iaiaoiaeeii i?iecaanoe ioeaieo iauaai o?iaiy ?anoiaeia; ii?aaeaeeoue
auiieiaiea niao oeacaiiuo ?anoiaeia a oeaeii, ii a?oiiai e ioaeaeueiui
noaoueyi; auyaeoue ?aca?au nieaeaiey ?anoiaeia.

?aoathuoth ?ieue a oeaoiauo e iauacaaiaeneeo ?anoiaeao ea?atho ?anoiaeu
ia niaea?aeaiea aiia?aoa oi?aaeaiey, aieueoia ianoi caieiatho
aii?oecaoeey e oaeouee ?aiiio iniiaiuo oiiaeia, aiciauaiea eciina
iaeioeaiiuo e auno?ieciaoeaathueony i?aaeiaoia.

I?e ?anniio?aiee ae?oaeo eiiieaeniuo noaoae naaanoieiinoe iaiaoiaeeii
o/eouaaoue, /oi ?anoiaeu ia iiaeaioiaeo e inaiaiea i?iecaiaenoaa, iioa?e
io a?aea, i?i/ea i?iecaiaenoaaiiua ?anoiaeu i?aaenoaaeytho niaie
i?iecaiaenoaaiiua iioa?e. Iniiaiay /anoue ?anoiaeia ia iiaeaioiaeo e
inaiaiea i?iecaiaenoaa naycaia n ?ac?aaioeie iiauo aeaeia caeaeee e
iiauo oaoiieiae/aneeo i?ioeannia e iiaeaioiaeie i?iiuoeaiiiai
i?iecaiaenoaa yoeo ecaeaeee. Oaeoe/aneea cao?aou ia yoe oeaee nia/aea
o/eouaathony a ninoaaa ?anoiaeia aoaeoueo ia?eiaeia, a caoai
nienuaathony iinoaiaiii ia naaanoieiinoue i?iaeoeoeee, enoiaey ec
ieaie?oaiiai n?iea eo iieiiai aiciauaiey (ia aieaa aeaoo eao) e
ieaie?oaiiai iauaia auionea i?iaeoeoeee a yoio ia?eiae.

Iaeaieaa ?ani?ino?aiaiiuie i?iecaiaenoaaiiuie iioa?yie yaeythony iioa?e
io a?aea. Ono?aiaiea yoeo iioa?ue yaeyaony nouanoaaiiui ?aca?aaii
nieaeaiey naaanoieiinoe i?iaeoeoeee. Aeey ii?aaeaeaiey iioa?ue io a?aea,
ioiineiuo ia naaanoieiinoue i?iaeoeoeee, e naaanoieiinoe ieii/aoaeueii
caa?aeiaaiiuo ecaeaeee i?eaaaeytho cao?aou ia eni?aaeaiea a?aea e ec
iieo/aiiie noiiu au/eoatho noieiinoue a?aea ii oeaia aiciiaeiiai eo
eniieueciaaiey, noiiu oaea?aeaiee n aeiiaieeia a?aea e noiiu aiciauaiey
oauoeia, oaeoe/anee acuneaiiua n iinoaaueeia ca iinoaaeo
iaaeia?iea/anoaaiiuo iaoa?eaeia eee iieooaa?eeaoia. I?e yoii
ii?aaeaeytho ia oieueei aaniethoiia eciaiaiea noiiu iioa?ue io a?aea ii
n?aaiaieth n i?ioeui io/aoiui ia?eiaeii, ii e eciaiaiea oaeaeueiiai aana
eo a ninoaaa naaanoieiinoe i?iaeoeoeee.

?anoiaeu, naycaiiua n ?aaeecaoeeae i?iaeoeoeee, ioiinyony e
aiai?iecaiaenoaaiiui ?anoiaeai. A eo ninoaa aoiaeyo ?anoiaeu ia oa?o,
oiaeiaeo i?iaeoeoeee, aeinoaaeo aa ia noaioeeth iacia/aiey, a oaeaea
iia?oceo a aeaeaciiaei?iaeiua aaaiiu e ae?oaea o?ainii?oiua n?aaenoaa. A
ninoaaa naaanoieiinoe iie iieacaiu iaueie noiiaie aac ?anoeo?iaee, ia
iniiaa eioi?uo ii?aaeaeyaony iauaa ioeeiiaiea oaeoe/aneeo
aiai?iecaiaenoaaiiuo ?anoiaeia io ieaiiauo. Neaaeoao eiaoue a aeaeo, /oi
yoe ?anoiaeu caaenyo io iauaia ioa?oaeaiiie i?iaeoeoeee e yaeythony
ia?aiaiiuie.

E eiiieaeniui noaoueyi ioiinyony e i?i/ea i?iecaiaenoaaiiua ?anoiaeu, a
ninoaa eioi?uo a ?aciuo io?aneyo i?iiuoeaiiinoe aeeth/athony ?acee/iua
aeaeu ?anoiaeia, iai?eia? io/eneaiey ia iao/ii-enneaaeiaaoaeueneea e
iiuoiua ?aaiou, ia aa?aioeeiia ianeoaeeaaiea e ?aiiio i?iaeoeoeee, a
oaeaea ?anoiaeu, eioi?ua ia iiaoo auoue ioianaiu ia naaanoieiinoue a
ninoaaa ae?oaeo noaoae.

Naaanoieiinoue i?iiuoeaiiie i?iaeoeoeee e aa no?oeoo?a

Naaanoieiinoue i?iaeoeoeee – iaeei ec aaaeiaeoeo yeiiiie/aneeo
iieacaoaeae aeayoaeueiinoe i?iiuoeaiiuo i?aaei?eyoee e iauaaeeiaiee,
au?uaeathuee a aeaiaaeiie oi?ia ana cao?aou i?aaei?eyoey, naycaiiua n
i?iecaiaenoaii e ?aaeecaoeeae i?iaeoeoeee. Naaanoieiinoue iieacuaaao, ai
/oi iaoiaeeony i?aaei?eyoeth auioneaaiay ei i?iaeoeoeey. A
naaanoieiinoue aeeth/athony ia?aianaiiua ia i?iaeoeoeeth cao?aou
i?ioeiai o?oaea (aii?oecaoeey iniiaiuo oiiaeia, noieiinoue nu?uey,
iaoa?eaeia, oiieeaa e ae?oaeo iaoa?eaeueiuo ?ano?nia) e ?anoiaeu ia
iieaoo o?oaea ?aaioieeia i?aaei?eyoey (ca?aaioiay ieaoa).

?acee/atho /aou?a aeaea naaanoieiinoe i?iiuoeaiiie i?iaeoeoeee. Oeaoiaay
naaanoieiinoue aeeth/aao cao?aou aeaiiiai oeaoa ia i?iecaiaenoai
i?iaeoeoeee. Iauacaaiaeneay (iauaoaa?e/iay) naaanoieiinoue iieacuaaao
ana cao?aou i?aaei?eyoey ia i?iecaiaenoai i?iaeoeoeee. Iieiay
naaanoieiinoue oa?aeoa?ecoao cao?aou i?aaei?eyoey ia oieueei ia
i?iecaiaenoai, ii e ia ?aaeecaoeeth i?iaeoeoeee. Io?aneaaay
naaanoieiinoue caaeneo eae io ?acoeueoaoia ?aaiou ioaeaeueiuo
i?aaei?eyoee, oae e io i?aaiecaoeee i?iecaiaenoaa ii io?anee a oeaeii.

Nenoaiaoe/aneianieaeaiea naaanoieiinoe i?iaeoeoeee aeaao ainoaea?noao
aeiiieieoaeueiua n?aaenoaa eae aeey aeaeueiaeoaai ?acaeoey iauanoaaiiiai
i?iecaiaenoaa, oae e aeey iiauoaiey iaoa?eaeueiiai aeaaininoiyiey
o?oaeyueony. Nieaeaiea naaanoieiinoe i?iaeoeoeee – aaaeiaeoee enoi/iee
?inoa i?eauee i?aaei?eyoee.

Cao?aou ia i?iecaiaenoai i?iiuoeaiiie i?iaeoeoeee ieaie?othony e
o/eouaathony ii ia?ae/iui yeiiiie/aneei yeaiaioai e noaoueyi ?anoiaeia.

A?oiie?iaea ii ia?ae/iui yeiiiie/aneei yeaiaioai iicaieyao ?ac?aaioaoue
niaoo cao?ao ia i?iecaiaenoai, a eioi?ie ii?aaeaeythony iauay
iio?aaiinoue i?aaei?eyoey a iaoa?eaeueiuo ?ano?nao, noiia aii?oecaoeee
iniiaiuo oiiaeia, cao?aou ia iieaoo o?oaea e i?i/ea aeaiaaeiua ?anoiaeu
i?aaei?eyoey. Yoa a?oiie?iaea eniieuecoaony oaeaea aeey niaeaniaaiey
ieaia ii naaanoieiinoe n ae?oaeie ?acaeaeaie oaoi?iioeiieaia, aeey
ieaie?iaaiey iai?ioiuo n?aaenoa e eiio?iey ca eo eniieueciaaieai. A
i?iiuoeaiiinoe i?eiyoa neaaeothuay a?oiie?iaea cao?ao ii eo
yeiiiie/aneei yeaiaioai:

– nu?uea e iniiaiua iaoa?eaeu,

– aniiiiaaoaeueiua iaoa?eaeu,

– oiieeai (ni noi?iiu),

– yia?aey (ni noi?iiu),

– aii?oecaoeey iniiaiuo oiiaeia,

– ca?aaioiay ieaoa,

– io/eneaiey ia nioeeaeueiia no?aoiaaiea,

– i?i/ea cao?aou, ia ?ani?aaeaeaiiua ii yeaiaioai.

Niioiioaiea ioaeaeueiuo yeiiiie/aneeo yeaiaioia a iaueo cao?aoao
ii?aaeaeyao no?oeoo?o cao?ao ia i?iecaiaenoai. A ?acee/iuo io?aneyo
i?iiuoeaiiinoe no?oeoo?a cao?ao ia i?iecaiaenoai iaiaeeiaeiaa; iia
caaeneo io niaoeeoe/aneeo oneiaee eaaeaeie io?anee.

Oae, a eaaeie i?iiuoeaiiinoe cao?aou nu?uey e iaoa?eaeia a naaanoieiinoe
i?iaeoeoeee ninoaaeytho 88,1 % (1979 aiae).

A?oiie?iaea cao?ao ii yeiiiie/aneei yeaiaioai iieacuaaao iaoa?eaeueiua e
aeaiaaeiua cao?aou i?aaei?eyoey aac ?ani?aaeaeaiey eo ia ioaeaeueiua
aeaeu i?iaeoeoeee e ae?oaea oicyenoaaiiua ioaeaeu. Ii yeiiiie/aneei
yeaiaioai iaeuecy,eae i?aaeei, ii?aaeaeeoue naaanoieiinoue aaeeieoeu
i?iaeoeoeee. Iiyoiio ia?yaeo n a?oiie?iaeie cao?ao ii yeiiiie/aneei
yeaiaioai cao?aou ia i?iecaiaenoai ieaie?othony e o/eouaathony ii
noaoueyi ?anoiaeia (noiaoueyi eaeueeoeyoeee).

A?oiie?iaea cao?ao ii noaoueyi ?anoiaeia aeaao aiciiaeiinoue aeaeaoue
cao?aou ii eo ianoo e iacia/aieth, ciaoue, ai /oi iaoiaeeony
i?aaei?eyoeth i?iecaiaenoai e ?aaeecaoeey ioaeaeueiuo aeaeia
i?iaeoeoeee. Ieaie?iaaiea e o/ao naaanoieiinoe ii noaoueyi ?anoiaeia
iaiaoiaeeiu aeey oiai, /oiau ii?aaeaeeoue, iiae aeeyieai eaeeo oaeoi?ia
noi?ie?iaaeny aeaiiue o?iaaiue naaanoieiinoe, a eaeeo iai?aaeaieyo
ioaeii aanoe ai?ueao ca aa nieaeaiea.

Oaae. No?oeoo?a cao?ao ia i?iecaiaenoai i?iiuoeaiiie i?iaeoeoeee ca 1979
a., % e iauae noiia cao?ao

Yeiiiie/aneea yeaiaiou cao?ao Eaaeay i?iiuoeaiiinoue

Nu?uea e iniiaiua iaoa?eaeu 85,5

Aniiiiaaoaeueiua iaoa?eaeu 2,6

Oiieeai 0,3

Yia?aey 0,6

Aii?oecaoeey 1,6

Ca?aaioiay ieaoa e io/eneaiey ia nioeeaeueiia no?aoiaaiea 8,6

I?i/ea cao?aou, ia ?ani?aaeaeaiiua ii yeaiaioai 0,8

Anaai 100

A i?iiuoeaiiinoe i?eiaiyaony neaaeothuay iiiaieeaoo?a iniiaiuo
eaeueeoeyoeeiiiuo noaoae:

1) nu?uea e iaoa?eaeu

2) oiieeai e yia?aey ia oaoiieiae/aneea ioaeaeu

3) iniiaiay ca?aaioiay ieaoa i?iecaiaenoaaiiuo ?aai/eo

4) ?anoiaeu ia niaea?aeaiea e yenieoaoaoeeth iai?oaeiaaiey

5) oeaoiaua ?anoiaeu

6) iauacaaiaeneea (iauaoaa?e/iua) ?anoiaeu

7) iioa?e io a?aea

8) iai?iecaiaenoaaiiua ?anoiaeu.

Ia?aua naiue noaoae ?anoiaeia ia?acotho oaa?e/ii-caaiaeneoth
naaanoieiinoue. Iieiay naaanoieiinoue neeaaeuaaaony ec
oaa?e/ii-caaiaeneie naaanoieiinoe e aiai?iecaiaenoaaiiuo ?anoiaeia.

?anoiaeu i?aaei?eyoee, aeeth/aaiua a naaanoieiinoue i?iaeoeoeee,
aeaeyony ia i?yiua e einaaiiua. E i?yiui ?anoiaeai ioiinyony cao?aou,
iaiin?aaenoaaiii naycaiiua n ecaioiaeaieai i?iaeoeoeee e o/eouaaaiua
i?yiui iooai ii aa ioaeaeueiui aeaeai: noieiinoue iniiaiuo iaoa?eaeia,
oiieeaa e yia?aee ia oaoiieiae/aneea ioaeaeu, ca?aaioiay ieaoa iniiaiuo
i?iecaiaenoaaiiuo ?anoiaeia e ae?. E einaaiiui ?anoiaeai ioiinyony
cao?aou, eioi?ua iaaiciiaeii eee iaoeaeaniia?acii i?yii ioiineoue ia
naaanoieiinoue eiie?eoiuo aeaeia i?iaeoeoeee: ?anoiaeu oeaoiaua,
iauacaaiaeneea (iauaoaa?e/iua), ii niaea?aeaieth e yenieoaoaoeee
iai?oaeiaaiey.

Oeaoiaua e iauacaaiaeneea ?anoiaeu a aieueoeinoaa io?aneae
i?iiuoeaiiinoe aeeth/athony a naaanoieiinoue ioaeaeueiuo aeaeia
i?iaeoeoeee iooai ?ani?aaeaeaiey eo i?iii?oeeiiaeueii noiia ca?aaioiie
ieaou i?iecaiaenoaaiiuo ?anoiaeia (aac aeiieao ii
i?ia?anneaii-i?aieaeueiie nenoaia) e ?anoiaeai ia niaea?aeaiea e
yenieoaoaoeeth iai?oaeiaaiey.

Iai?eia?, noiia oeaoiauo ?anoiaeia ca ianyoe ninoaaeea 75 iei. ?oaeae, a
iniiaiay ca?aaioiay ieaoa i?iecaiaenoaaiiuo ?aai/eo – 100 iei. ?oaeae.
Yoi cia/eo, /oi a naaanoieiinoue ioaeaeueiuo aeaeia i?iaeoeoeee oeaoiaua
?anoiaeu aoaeoo aeeth/aiu a ?acia?a 75% io noiiu iniiaiie ca?aaioiie
ieaou i?iecaiaenoaaiiuo ?aai/eo, ia/eneaiiie ii ioaeaeueiui aeaeai
i?iaeoeoeee.

Ii noaouea “Aiai?iecaiaenoaaiiua ?anoiaeu” o/eouaathony aeaaiui ia?acii
?anoiaeu ii nauoo aioiaie i?iaeoeoeee (cao?aou ia oa?o, oiaeiaeo
i?iaeoeoeee e o.ae.) e ?anoiaeu ia noaiaea?oecaoeeth e
iao/ii-enneaaeiaaoaeueneea ?aaiou, oeaio?aeeciaaiiua ?anoiaeu ii
iiaeaioiaea eaae?ia e o.i. Eae i?aaeei, aiai?iecaiaenoaaiiua ?anoiaeu
aeeth/athony a naaanoieiinoue ioaeaeueiuo aeaeia i?iaeoeoeee
i?iii?oeeiiaeueii eo oaa?e/ii-caaiaeneie naaanoieiinoe.

Naaanoieiinoue ioaeaeueiuo aeaeia i?iaeoeoeee ii?aaeaeyaony iooai
ninoaaeaiey eaeueeoeyoeee, a eioi?uo iieacuaaaony aaee/eia cao?ao ia
i?iecaiaenoai e ?aaeecaoeeth aaeeieoeu i?iaeoeoeee. Eaeueeoeyoeee
ninoaaeythony ii noaoueyi ?anoiaeia, i?eiyoui a aeaiiie io?anee
i?iiuoeaiiinoe. ?acee/atho o?e aeaea eaeueeoeyoeee: ieaiiaoth,
ii?iaoeaioth e io/aoioth. A ieaiiaie eaeueeoeyoeee naaanoieiinoue
ii?aaeaeyaony iooai ?an/aoa cao?ao ii ioaeaeueiui noaoueyi, a a
ii?iaoeaiie – ii aeaenoaothuei ia aeaiiii i?aaei?eyoee ii?iai, e iiyoiio
iia a ioee/ea io ieaiiaie eaeueeoeyoeee a nayce ni nieaeaieai ii?iaoeaia
a ?acoeueoaoa i?iaaaeaiey i?aaiecaoeeiiii-oaoie/aneeo ia?ii?eyoee
ia?aniao?eaaaony, eae i?aaeei, aaeaiany/ii. Io/aoiay eaeueeoeyoeey
ninoaaeyaony ia iniiaa aeaiiuo aooaaeoa?neiai o/aoa e iieacuaaao
oaeoe/aneoth naaanoieiinoue ecaeaeey, aeaaiaea?y /aio noaiiayony
aiciiaeiuie i?iaa?ea auiieiaiey ieaia ii naaanoieiinoe ecaeaeee e
auyaeaiea ioeeiiaiee io ieaia ia ioaeaeueiuo o/anoeao i?iecaiaenoaa.

I?aaeeueiia en/eneaiea naaanoieiinoe i?iaeoeoeee eiaao aaaeiia cia/aiea:
/ai eo/oa i?aaieciaai o/ao, /ai niaa?oaiiaa iaoiaeu eaeueeoee?iaaiey,
oai eaa/a auyaeoue iin?aaenoaii aiaeeca ?aca?au nieaeaiey naaanoieiinoe
i?iaeoeoeee. Ia i?iiuoeaiiuo i?aaei?eyoeyo i?eiaiythony o?e iniiaiuo
iaoiaea eaeueeoee?iaaiey naaanoieiinoe e o/aoa cao?ao ia i?iecaiaenoai:
iicaeaciue, iiia?aaeaeueiue e ii?iaoeaiue.

Iicaeaciue iaoiae i?eiaiyaony /aua anaai a eiaeeaeaeoaeueiii e
iaeeina?eeiii i?iecaiaenoaa, a oaeaea aeey eaeueeoee?iaaiey
naaanoieiinoe ?aaio ?aiiioiiai e yenia?eiaioaeueiiai oa?aeoa?a. Iaoiae
yoio ninoieo a oii, /oi cao?aou ia i?iecaiaenoai o/eouaathony ii caeacai
ia ecaeaeea eee ia a?oiio ecaeaeee. Oaeoe/aneay naaanoieiinoue caeaca
ii?aaeaeyaony ii ieii/aiee ecaioiaeaiey ecaeaeee eee ?aaio, ioiinyueony
e yoiio caeaco, iooai noiie?iaaiey anao cao?ao ii aeaiiiio caeaco. Aeey
en/eneaiey naaanoieiinoe aaeeieoeu i?iaeoeoeee iauay noiia cao?ao ii
caeaco aeaeeony ia eiee/anoai auiouaiiuo ecaeaeee.

Iiia?aaeaeueiue iaoiae eaeueeoee?iaaiey naaanoieiinoe iaoiaeeo
i?eiaiaiea a ianniaii i?iecaiaenoaa n ei?ioeei, ii caeii/aiiui
oaoiieiae/aneei oeeeeii, eiaaea auioneaaiay i?aaei?eyoeai i?iaeoeoeey
iaeii?iaeia ii enoiaeiiio iaoa?eaeo e oa?aeoa?o ia?aaioee. O/ao cao?ao
i?e yoii iaoiaea inouanoaeyaony ii noaaeeyi (oacai) i?iecaiaenoaaiiiai
i?ioeanna. Iai?eia?, ia oaenoeeueiuo eiiaeiaoao – ii o?ai noaaeeyi:
i?yaeeeueiia, oeaoeeia, ioaeaei/iia i?iecaiaenoai.

Ii?iaoeaiue iaoiae o/aoa e eaeueeoee?iaaiey yaeyaony iaeaieaa
i?ia?anneaiui, eai iicaieyao aanoe iianaaeiaaiue eiio?ieue ca oiaeii
i?iecaiaenoaaiiiai i?ioeanna, ca auiieiaieai caaeaiee ii nieaeaieth
naaanoieiinoe i?iaeoeoeee. A yoii neo/aa cao?aou ia i?iecaiaenoai
iiae?acaeaeythony ia aeaa /anoe: cao?aou a i?aaeaeao ii?i e ioeeiiaiey
io ii?i ?anoiaea. Ana cao?aou a i?aaeaeao ii?i o/eouaathony aac
a?oiie?iaee, ii ioaeaeueiui caeacai. Ioeeiiaiey io onoaiiaeaiiuo ii?i
o/eouaathony ii eo i?e/eiai e aeiiaieeai, /oi aeaao aiciiaeiinoue
iia?aoeaii aiaeece?iaaoue i?e/eiu ioeeiiaiee, i?aaeoi?aaeaeaoue eo a
i?ioeanna ?aaiou. I?e yoii oaeoe/aneay naaanoieiinoue ecaeaeee i?e
ii?iaoeaiii iaoiaea o/aoa ii?aaeaeyaony iooai noiie?iaaiey cao?ao ii
ii?iai e cao?ao a ?acoeueoaoa ioeeiiaiee e eciaiaiee oaeoueo ii?iaoeaia.

2. Ieaie?iaaiea naaanoieiinoe i?iaeoeoeee

Iniiaiie oeaeueth ieaie?iaaiey naaanoieiinoe yaeyaony auyaeaiea e
eniieueciaaiea eiathueony ?aca?aia nieaeaiey ecaea?aeae i?iecaiaenoaa e
oaaee/aiea aioo?eoicyenoaaiiuo iaeiieaiee. Nieaeay ecaea?aeee
i?iecaiaenoaa a ?acoeueoaoa naa?aaeaiey i?ioeiai e aeeaiai o?oaea,
i?iiuoeaiiinoue aeiaeaaaony ia?yaeo n ?inoii iaeiieaiee oaaee/aiey
iauaia auionea i?iaeoeoeee. Ieaiu ii naaanoieiinoe aeieaeiu enoiaeeoue
ec i?ia?anneaiuo ii?i cao?ao o?oaea, eniieueciaaiey iai?oaeiaaiey,
?anoiaea nu?uey, iaoa?eaeia, oiieeaa e yia?aee n o/aoii ia?aaeiaiai
iiuoa ae?oaeo i?aaei?eyoee. Oieueei i?e iao/ii i?aaieciaaiiii
ii?ie?iaaiee cao?ao iiaeii auyaeoue e eniieueciaaoue ?aca?au
aeaeueiaeoaai nieaeaiey naaanoieiinoe i?iaeoeoeee.

Ieaiiaay naaanoieiinoue ii?aaeaeyaony iooai oaoieei-yeiiiie/aneeo
?an/aoia aaee/eiu cao?ao ia i?iecaiaenoai e ?aaeecaoeeth anae oiaa?iie
i?iaeoeoeee e eaaeaeiai aeaea ecaeaeee. A caaeneiinoe io oa?aeoa?a
i?iecaiaenoaa i?eiaiyaony ?yae iieacaoaeae, oa?aeoa?ecothueo
naaanoieiinoue i?iaeoeoeee.

I?e auionea iaeiiai aeaea i?iaeoeoeee naaanoieiinoue aaeeieoeu yoie
i?iaeoeoeee yaeyaony iieacaoaeai o?iaiy e aeeiaieee cao?ao ia aa
i?iecaiaenoai. Aeey oa?aeoa?enoeee naaanoieiinoe ?acii?iaeiie
i?iaeoeoeee a ieaiao e io/aoao eniieuecothony iieacaoaee nieaeaiey
naaanoieiinoe n?aaieiie oiaa?iie i?iaeoeoeee e cao?ao ia 1 ?oa. oiaa?iie
i?iaeoeoeee. Ieai i?aaei?eyoey niaea?aeeo oaeaea naiaeioth niaoo cao?ao
ia i?iecaiaenoai e ieaiiaua eaeueeoeyoeee naaanoieiinoe ioaeaeueiuo
ecaeaeee.

Iieacaoaeue cao?ao ia 1 ?oa oiaa?iie i?iaeoeoeee ii?aaeaeyaony enoiaey
ec o?iaiy cao?ao ia i?iecaiaenoai oiaa?iie i?iaeoeoeee ii ioiioaieth e
noieiinoe i?iaeoeoeee a iioiauo oeaiao i?aaei?eyoey.

Aeiionoei, /oi ec ainoaea?noaaiiiai ieaiiaiai caaeaiey ii iauaio
?aaeeciaaiiie i?iaeoeoeee ninoaaeyao 4,35 ie?ae. ?oa., a noieiinoue yoie
i?iaeoeoeee a iioiauo oeaiao – 5 ie?ae. ?oa. Neaaeiaaoaeueii, caaeaiea
ii o?iaith cao?ao ia 1 ?oa. oiaa?iie i?iaeoeoeee ninoaaeo 87 eii. (4,35
/ 5).

Iieacaoaeue cao?ao ia 1 ?oa. oiaa?iie i?iaeoeoeee ia oieueei
oa?aeoa?ecoao ieaie?oaiue o?iaaiue nieaeaiey naaanoieiinoe, ii e
ii?aaeaeyao oaeaea o?iaaiue ?aioaaaeueiinoe oiaa?iie i?iaeoeoeee. Aai
aaee/eia caaeneo eae io nieaeaiey naaanoieiinoe i?iaeoeoeee, oae e io
eciaiaiey iioiauo oeai, anni?oeiaioa e ea/anoaa i?iaeoeoeee.

A ieaia cao?aou ?ann/eouaathony ia ieaiiaue iauai e anni?oeiaio
i?iaeoeoeee, ii oaeoe/aneee aa anni?oeiaio iiaeao ioee/aoueny io
ieaiiaiai. Iiyoiio ieaiiaia caaeaiea ii cao?aoai ia 1 ?oa. i?iaeoeoeee
ia?an/eouaaaony ia oaeoe/aneee anni?oeiaio e iioii oaea niiinoaaeyaony n
aeaiiuie i cao?aoao ia 1 ?oa. i?iaeoeoeee.

Ieai ii naaanoieiinoe i?iiuoeaiiie i?iaeoeoeee ninoaaeyaony ii aaeeiui
aeey anao i?aei?eyoee i?aaeeai, onoaiiaeaiiui a eino?oeoeeyo ii
ieaie?iaaieth, o/aoo e eaeueeoee?iaaieth naaanoieiinoe i?iiuoeaiiie
i?iaeoeoeee. A yoeo eino?oeoeeyo niaea?aeeony ia?a/aiue cao?ao,
aeeth/aaiuo a naaanoieiinoue i?iaeoeoeee, e ii?aaeaeythony niiniau
eaeueeoee?iaaiey naaanoieiinoe.

Onoaiiaeaiea iaueo, aaeeiuo aeey anao i?aaei?eyoee i?aaee eiaao aaaeiia
cia/aiea aeey i?aaeeueiiai ieaie?iaaiey e o/aoa naaanoieiinoe
i?iaeoeoeee. A /anoiinoe, iauei aeey anao io?aneae i?iiuoeaiiinoe
yaeyaony ii?yaeie aeeth/aiey a naaanoieiinoue i?iaeoeoeee oieueei oao
co?ao, eioi?ua i?yii eee einaaiii naycaiu n i?iecaiaenoaii i?iaeoeoeee.
Iiyoiio iaeuecy aeeth/aoue a ieaiiaoth naaanoieiinoue i?iaeoeoeee
?anoiaeu, ia ioiinyueany e i?iecaiaenoao i?iaeoeoeee, iai?eia? ?anoiaeu,
naycaiiua n ianeoaeeaaieai auoiauo ioaeae i?aaei?eyoey (niaea?aeaiea
aeeeeuii-eiiioiaeueiuo oicyenoa, ?anoiaeu ae?oaeo iai?iiuoeaiiuo
oicyenoa e o.ae.), ii eaieoaeueiiio ?aiiioo e no?ieoaeueii-iiioaaeiui
?aaioai, a oaeaea ?anoiaeu eoeueoo?ii-auoiaiai iacia/aiey.

Iaeioi?ua ?anoiaeu oioy e o/eouaathony a oaeoe/aneeo cao?aoao ia
i?iecaiaenoai, iaeiaei a neeo eo iniaiai oa?aeoa?a oaeaea ia iiaoo
aeeth/aoueny a ieaiiaoth naaanoieiinoue i?iaeoeoeee. E oaeei cao?aoai
ioiinyony ?aciiai ?iaea iai?iecaiaeeoaeueiua ?anoiaeu e iioa?e, iai?eia?
iaoneiaeaiiue ionooieaieyie io onoaiiaeaiiiai oaoiieiae/aneiai i?ioeanna
i?iecaiaenoaaiiue a?ae (iioa?e io a?aea ieaie?othony oieueei eeoue a
eeoaeiuo, oa?ie/aneeo, aaeooiiuo, noaeieueiuo, iioe/aneeo, ea?aie/aneeo
e eiina?aiuo i?iecaiaenoaao, a oaeaea a iniai neiaeiuo i?iecaiaenoaao
iiaaeoae oaoieee a ieieiaeueiuo ?acia?ao ii ii?iai, onoaiaaeeaaaiui
auoanoiyuae i?aaiecaoeeae).

Ieaiiaay naaanoieiinoue i?iaeoeoeee ii?aaeaeyaony iooai niioaaonoaothueo
?an/aoia oaoieei-yeiiiie/aneeo oaeoi?ia. Iaoiaee/aneeie oeacaieyie ii
?ac?aaioea 11-iai iyoeeaoiaai ieaia ii?aaeaeai neaaeothuee oeiiaie
ia?a/aiue oaoieei-yeiiiie/aneeo oaeoi?ia, iaoneiaeeaathueonieaeaiea
naaanoieiinoe i?iaeoeoeee:

1) iiauoaiea oaoie/aneiai o?iaiy i?iecaiaenoaa;

2) oeo/oaiea i?aaiecaoeee i?iecaiaenoaa e o?oaea;

3) eciaiaiea iauaia, no?oeoo?u e ?aciauaiey i?iecaiaenoaa;

4) oeo/oaiea eniieueciaaiey i?e?iaeiuo ?ano?nia;

5) ?acaeoea i?iecaiaenoaa.

A ieaia ii naaanoieiinoe i?iaeoeoeee ia i?aaei?eyoee ia?yaeo n cao?aoaie
ia 1 ?oa. oiaa?iie i?iaeoeoeee eiathony neaaeothuea iieacaoaee:
naaanoieiinoue iioaeaeueiuo aeaeia i?aeoeoeee, naaanoieiinoue oiaa?iie
i?iaeoeoeee, nieaeaiea naaanoieiinoe n?aaieiie i?iaeoeoeee.

Ii?aaeaeaiea ieaiiaie naaanoieiinoe ioaeaeueiuo aeaeia i?aeoeoeee
neoaeeo iniiaie ieaie?iaaiey cao?ao ia i?iecaiaenoai. Ieaiiaay
naaanoieiinoue anae oiaa?iie i?iaeoeoeee ?ann/eouaaaony ia iniiaa
aeaiiuo ia iauaia auionea oiaa?iie i?iaeoeoeee e ieaiiaie naaanoieiinoe
ioaeaeueiuo aeaeia ecaeaeee.

Ioeaiea auiieiaiey ieaia ii naaanoieiinoe anae oiaa?iie i?iaeoeoeee
inouanoaeyaony n o/aoii i?ienoaaeoeo a oa/aiea io/aoiiai aiaea eciaiaiee
oeai ia iaoa?eaeu e oa?eoia ia ia?aaicee e yia?aeth.

Any oiaa?iay i?iaeoeoeey i?e ieaie?iaaiee e o/aoa naaanoieiinoe ia
i?aaei?eyoeyo iiae?acaeaeyaony ia n?aaieioth e ian?aaieioth. N?aaieiie
n/eoaaony i?iaeoeoeey, auioneaaoayny a i?aaeuaeouai (ii ioiioaieth e
ieaiiaiio) aiaeo, a oaeaea ecaeaeey n aeeeoaeueiui oeeeeii
i?iecaiaenoaa, eioi?ua auioneaeenue a i?ioeii aiaeo a aaeeie/iuo
yecaiiey?ao. A ninoaa n?aaieiie i?iaeoeoeee ia aeeth/athony ?aaiou ii
caeacai ia noi?iio, oneoae, ieacaiiua naiaio eaieoaeueiiio
no?ieoaeuenoao, ?aaiou ii eaieoaeueiiio ?aiiioo e i?iaeoeoeey,
ecaioiaeyaoayny a iiuoiii ii?yaeea. E ian?aaieiie ioiineony i?iaeoeoeey,
inaiaiiay i?iecaiaenoaii a oaeouai aiaeo.

A ieaia i?aaei?eyoey ii?aaeaeyaony caaeaiea ii nieaeaieth naaanoieiinoe
n?aaieiie i?iaeoeoeee. Iii au?aaeaaony i?ioeaioii nieaeaiey
naaanoieiinoe i?iaeoeoeee ii ioiioaieth e i?ioeiio aiaeo. Ia?yaeo n yoei
iiaeao auoue oeacaia e noiia ieaie?oaiie yeiiiiee a ?acoeueoaoa
nieaeaiey naaanoieiinoe n?aaieiie i?iaeoeoeee.

Aeey ii?aaeaeaiey caaeaiey ii nieaeaieth naaanoieiinoe n?aaieiie
oiaa?iie i?iaeoeoeee ninoaaeyaony ?an/ao naaanoieiinoe ii anae
iiiaieeaoo?a ecaeaeee enoiaey ec i?aaeoniio?aiiiai ieaiii i?aaei?eyoey
iauaia i?iaeoeoeee e n o/aoii ieaiiaiai iieacaoaey ii o?iaith cao?ao ia
1 ?oa. oiaa?iie i?iaeoeoeee a iioiauo oeaiao.

Anee, iai?eia?, i?aaei?eyoea ecaioiaeyao oieueei aeaa oeia n?aaieiie
i?iaeoeoeee, oi yoio ?an/ao aoaeao eiaoue neaaeothuee aeae.

Naa anoieiinoue, iei. ?oa

Eiee/anoai aaeeieoeu ecaeaeey anaai auionea I?ioeaio nie-

Ecaeaeey ii ieaio (oooe) ii io/aoo ca i?ioeue aiae ii ieaio ii io/aoo
ca i?ioeue aiae ii ieaio aeaiey naaa-noieiinoe i?iaeoeoeee

A 1085 1,8 1,6 1953 1736 11,1

A 1000 1,5 1,47 1500 1470 2,0

Eoiai – – – 3453 3206 7,1

Ec ?an/aoa aeaeii, /oi ieaiii i?aaeoniio?aii iieo/aiea yeiiiiee io
nieaeaiey naaanoieiinoe i?iaeoeoeee ii n?aaiaieth n i?ioeui aiaeii a
noiia 247 iei. ?oaeae (3453-3206). Ioiany yoo ieaiiaoth yeiiiieth e
oaeoe/aneie n?aaeiaaiaeiaie naaanoieiinoe i?ioeiai aiaea, ii?aaeaeei
caaeaiea ii nieaeaieth naaanoieiinoe n?aaieiie i?iaeoeoeee, eioi?ia
ninoaaeo 7,1%:

(247/3453 * 100).

Auiieiaiea ieaia ii n?aaieiie i?iaeoeoeee oa?aeoa?ecoaony noiiie
iieo/aiiie yeiiiiee e i?ioeaioii nieaeaiey naaanoieiinoe ii ioiioaieth e
i?ioeiio aiaeo.

3.Iooe nieaeaiey naaanoieiinoe i?iaeoeoeee

?aoathuei oneiaeai nieaeaiey naaanoieiinoe neoaeeo iai?a?uaiue
oaoie/aneee i?ia?ann. Aiaae?aiea iiaie oaoieee, eiiieaeniay iaoaiecaoeey
e aaoiiaoecaoeey i?iecaiaenoaaiiuo i?ioeannia, niaa?oainoaiaaiea
oaoiieiaee, aiaae?aiea i?ia?anneaiuo aeaeia iaoa?eaeia iicaieytho
cia/eoaeueii nieceoue naaanoieiinoue i?iaeoeoeee.

Na?ueaciui ?aca?aii nieaeaiey naaanoieiinoe i?iaeoeoeee yaeyaony
?anoe?aiea niaoeeaeecaoeee e eiiia?e?iaaiey. Ia niaoeeaeece?iaaiiuo
i?aaei?eyoeyo n ianniai-iioi/iui i?iecaiaenoaii naaanoieiinoue
i?iaeoeoeee cia/eoaeueii ieaea, /ai ia i?aaei?eyoeyo, au?aaaouaathueo
yoo aea i?iaeoeoeeth a iaaieueoeo eiee/anoaao. ?acaeoea niaoeeaeecaoeee
o?aaoao onoaiiaeaiey e iaeaieaa ?aoeeiiaeueiuo eiiia?e?iaaiiuo naycae
iaaeaeo i?aaei?eyoeyie.

Nieaeaiea naaanoieiinoe i?iaeoeoeee iaania/eaaaony i?aaeaea anaai ca
n/ao iiauoaiey i?iecaiaeeoaeueiinoe o?oaea. N ?inoii
i?iecaiaeeoaeueiinoe o?oaea nie?auathoy cao?aou o?oaea a ?an/aoa ia
aaeeieoeo i?iaeoeoeee, a neaaeiaaoaeueii, oiaiueoaaony e oaeaeueiue aan
ca?aaioiie ieaou a no?oeoo?a naaanoieiinoe.

Oniao ai?ueau ca nieaeaiea naaanoieiinoe ?aoaao i?aaeaea anaai ?ino
i?iecaiaeeoaeueiinoe o?oaea ?aai/eo, iaania/eaathuee a ii?aaeaeaiiuo
oneiaeyo yeiiiieth ia ca?aaioiie ieaoa. ?anniio?ei, a eaeeo oneiaeyo i?e
?inoa i?iecaiaeeoaeueiinoe o?oaea ia i?aaei?eyoeyo nieaeathony cao?aou
ia ca?aaioioth ieaoo ?aai/eo. Oaaee/aiea au?aaioee i?iaeoeoeee ia
iaeiiai ?aai/aai iiaeao auoue aeinoeaiooi ca n/ao inouanoaeaiey
i?aaiecaoeeiiii-oaoie/aneeo ia?ii?eyoee, aeaaiaea?y /aio eciaiythony,
eae i?aaeei, ii?iu au?aaioee e niioaaonoaaiii ei ?anoeaiee ca
auiieiyaiua ?aaiou. Oaaee/aiea au?aaioee iiaeao i?iecieoe e ca n/ao
ia?aauiieiaiey onoaiiaeaiiuo ii?i au?aaioee aac i?iaaaeaiey
i?aaiecaoeeiiii-oaoie/aneeo ia?ii?eyoee. Ii?iu au?aaioee e ?anoeaiee a
yoeo oneiaeyo, eae i?aaeei, ia eciaiythony.

A ia?aii neo/aa, eiaaea eciaiythony ii?iu au?aaioee e ?anoeaiee,
i?aaei?eyoea iieo/aao yeiiiieth ia ca?aaioiie ieaoa ?aai/eo. Iauyniyaony
yoi oai, /oi a nayce ni nieaeaieai ?anoeaiie aeiey ca?aaioiie ieaou a
naaanoieiinoe aaeeieoeu i?iaeoeoeee oiaiueoaaony. Iaeiaei yoi ia
i?eaiaeeo e nieaeaieth n?aaeiae ca?aaioiie ieaou ?aai/eo, oae eae
i?eaiaeeiua i?aaiecaoeeiiii-oaoie/aneea ia?ii?eyoey aeatho aiciiaeiinoue
?aai/ei n oaie aea cao?aoaie o?oaea au?aaioaoue aieueoa i?iaeoeoeee.
Oaeei ia?acii, i?iaaaeaiea i?aaiecaoeeiiii-oaoie/aneeo ia?ii?eyoee n
niioaaonoaothuei ia?aniio?ii ii?i au?aaioee iicaieyao nieaeaoue
naaanoieiinoue i?iaeoeoeee ca n/ao oiaiueoaiey aeiee ca?aaioiie ieaou a
aaeeieoea i?iaeoeoeee iaeiia?aiaiii n ?inoii n?aaeaiae ca?aaioiie ieaou
?aai/eo.

Ai aoi?ii neo/aa, eiaaea onoaiiaeaiiua ii?iu au?aaioee e ?anoeaiee ia
eciaiythony, aaee/eia cao?ao ia ca?aaioioth ieaoo ?aai/eo a
naaanoieiinoe aaeeieoeu i?iaeoeoeee ia oiaiueoaaony. Ii n ?inoii
i?iecaiaeeoaeueiinoe o?oaea oaaee/eaaaony iauai i?iecaiaenoaa, /oi
i?eaiaeeo e yeiiiiee ii ae?oaei noaoueyi ?anoiaeia, a /anoiinoe
nie?auathony ?anoiaeu ii ianeoaeeaaieth i?iecaiaenoaa e oi?aaeaieth.
I?ienoiaeeo yoi iioiio, /oi a oeaoiauo ?anoiaeao cia/eoaeueiay /anoue
cao?ao (a a iauacaaiaeneeo ii/oe iieiinoueth) – oneiaii-iinoiyiiua
?anoiaeu (aii?oecaoeey iai?oaeiaaiey, niaea?aeaiea caeaiee, niaea?aeaiea
oeaoiaiai e iauacaaiaeneiai aiia?aoa e ae?oaea ?anoiaeu), ia caaenyuea
io noaiaie auiieiaiey ieaia i?iecaiaenoaa. Yoi cia/eo, /oi eo iauay
noiia ia eciaiyaony eee ii/oe ia eciaiyaony a caaeneiinoe io auiieiaiey
ieaia i?iecaiaenoaa. Ionthaea neaaeoao, /oi, /ai aieueoa auione
i?iaeoeoeee, oai iaiueoa aeiey oeaoiauo e iauacaaiaeneeo ?anoiaeia a aa
naaanoieiinoe.

N ?inoii iauaia auionea i?iaeoeoeee i?eaueue i?aaei?eyoey oaaee/eaaaony
ia oieueei ca n/ao nieaeaiey naaanoieiinoe, ii e aneaaenoaea oaaee/aiey
eiee/anoaa auioneaaeie i?iaeoeoeee. Oaeei ia?acii, /ai aieueoa iauai
i?iecaiaenoaa, oai i?e i?i/eo ?aaiuo oneiaeyo aieueoa noiia iieo/aaiie
i?aaei?eyoeai i?eauee.

Aaaeiaeoaa cia/aiea a ai?ueaa ca nieaeaiea naaanoieiinoe i?iaeoeoeee
eiaao niaethaeaiea no?iaeaeoaai ?aaeeia yeiiiiee ia anao o/anoeao
i?iecaiaenoaaiii-oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey.
Iineaaeiaaoaeueiia inouanoaeaiea ia i?aaei?eyoeyo ?aaeeia yeiiiiee
i?iyaeyaony i?aaeaea anaai a oiaiueoaiee cao?ao iaoa?eaeueiuo ?ano?nia
ia aaeeieoeo i?iaeoeoeee, nie?auaiee ?anoiaeia ii ianeoaeeaaieth
i?iecaiaenoaa e oi?aaeaieth, a eeeaeaeaoeee iioa?ue io a?aea e ae?oaeo
iai?iecaiaeeoaeueiuo ?anoiaeia.

Iaoa?eaeueiua cao?aou, eae ecaanoii, a aieueoeinoaa io?aneae
i?iiuoeaiiinoe caieiatho aieueoie oaeaeueiue aan a no?oeoo?a
naaanoieiinoe i?iaeoeoeee, iiyoiio aeaaea iacia/eoaeueiia naa?aaeaiea
nu?uey, iaoa?eaeia, oiieeaa e yia?aee i?e i?iecaiaenoaa eaaeaeie
aaeeieoeu i?iaeoeoeee a oeaeii ii i?aaei?eyoeth aeaao e?oiiue yooaeo.

I?aaei?eyoea eiaao aiciiaeiinoue aeeyoue ia aaee/eio cao?ao
iaoa?eaeueiuo ?ano?nia, ia/eiay n eo caaioiaee. Nu?uea e iaoa?eaeu
aoiaeyo a naaanoieiinoue ii oeaia eo i?eia?aoaiey n o/aoii ?anoiaeia ia
ia?aaiceo, iiyoiio i?aaeeueiue auai? iinoaaueeia iaoa?eaeia aeeyao ia
naaanoieiinoue i?iaeoeoeee. Aaaeii iaania/eoue iinooieaiea iaoa?eaeia io
oaeeo iinoaaueeia, eioi?ua iaoiaeyony ia iaaieueoii ?annoiyiee io
i?aaei?eyoey, a oaeaea ia?aaiceoue a?ocu iaeaieaa aeaoaaui aeaeii
o?ainii?oa. I?e caeeth/aiee aeiaiai?ia ia iinoaaeo iaoa?eaeueiuo
?ano?nia iaiaoiaeeii caeacuaaoue oaeea iaoa?eaeu, eioi?ua ii naiei
?acia?ai e ea/anoao oi/ii niioaaonoaotho ieaiiaie niaoeeoeeaoeee ia
iaoa?eaeu, no?aieoueny eniieueciaaoue aieaa aeaoaaua iaoa?eaeu, ia
nieaeay a oi aea a?aiy ea/anoaa i?iaeoeoeee.

Iniiaiui oneiaeai nieaeaiey cao?ao nu?uey e iaoa?eaeia ia i?iecaiaenoai
aaeeieoeu i?iaeoeoeee yaeyaony oeo/oaiea eiino?oeoeee ecaeaeee e
niaa?oainoaiaaiea oaoiieiaee i?iecaiaenoaa, eniieueciaaiea i?ia?anneaiuo
aeaeia iaoa?eaeia, aiaae?aiea oaoie/anee iainiiaaiiuo ii?i ?anoiaeia
iaoa?eaeueiuo oeaiiinoae.

Nie?auaiea cao?ao ia ianeoaeeaaiea i?iecaiaenoaa e oi?aaeaiea oaeaea
nieaeaao naaanoieiinoue i?iaeoeoeee. ?acia? yoeo cao?ao ia aaeeieoeo
i?iaeoeoeee caaeneo ia oieueei io iauaia auionea i?iaeoeoeee, ii e io eo
aaniethoiie noiiu. *ai iaiueoa noiia oeaoiauo e iauacaaiaeneeo ?anoiaeia
a oeaeii ii i?aaei?eyoeth, oai i?e i?i/eo ?aaiuo oneiaeyo ieaea
naaanoieiinoue eaaeaeiai ecaeaeey.

?aca?au nie?auaiey oeaoiauo e iauacaaiaeneeo ?anoiaeia caeeth/athony
i?aaeaea anaai a oi?iuiee e oaeaoaaeaiee aiia?aoa oi?aaeaiey, a yeiiiiee
ia oi?aaeai/aneeo ?anoiaeao. A ninoaa oeaoiauo e iauacaaiaeneeo
?anoiaeia a cia/eoaeueiie noaiaie aeeth/aaony oaeaea ca?aaioiay ieaoa
aniiiiaaoaeueiuo e iiaeniaiuo ?aai/eo. I?iaaaeaiea ia?ii?eyoee ii
iaoaiecaoeee aniiiiaaoaeueiuo e iiaeniaiuo ?aaio i?eaiaeeo e nie?auaieth
/eneaiiinoe ?aai/eo, caiyouo ia yoeo ?aaioao, a neaaeiaaoaeueii, e e
yeiiiiee oeaoiauo e iauacaaiaeneeo ?anoiaeia. Aaaeiaeoaa cia/aiea i?e
yoii eiatho aaoiiaoecaoeey e iaoaiecaoeey i?iecaiaenoaaiiuo i?ioeannia,
nie?auaiea oaeaeueiiai aana cao?ao ?o/iiai o?oaea a i?iecaiaenoaa.
Aaoiiaoecaoeey e iaoaiecaoeey i?iecaiaenoaaiiuo i?ioeannia aeatho
aiciiaeiinoue nie?aoeoue e /eneaiiinoue aniiiiaaoaeueiuo e iiaeniaiuo
?aai/eo a i?iiuoeaiiii i?iecaiaenoaa.

Nie?auaieth oeaoiauo e iauacaaiaeneeo ?anoiaeia niinianoaoao oaeaea
yeiiiiiia ?anoiaeiaaiea aniiiiaaoaeueiuo iaoa?eaeia, eniieuecoaiuo i?e
yenieoaoaoeee iai?oaeiaaiey e ia ae?oaea oicyenoaaiiua ioaeaeu.

Cia/eoaeueiua ?aca?au nieaeaiey naaanoieiinoe caeeth/aiu a nie?auaiee
iioa?ue io a?aea e ae?oaeo iai?iecaiaeeoaeueiuo ?anoiaeia. Eco/aiea
i?e/ei a?aea, auyaeaiea aai aeiiaieea aeatho aiciiaeiinoue inouanoaeoue
ia?ei?eyoey ii eeeaeaeaoeee iioa?ue io a?aea, nie?auaieth e iaeaieaa
?aoeeiiaeueiiio eniieueciaaieth iooiaeia i?iecaiaenoaa.

Ianooaau auyaeaiey e eniieueciaaiey ?aca?aia nieaeaiey naaanoieiinoe
i?iaeoeoeee ai iiiaii caaenyo io oiai, eae iinoaaeaia ?aaioa ii
eco/aieth e aiaae?aieth iiuoa, eiathuaainy ia ae?oaeo i?aaei?eyoeyo.

Oaaeeoea: Eeanneoeeaoeey cao?ao ii yeiiiie/aneei yeaiaioai e
eaeueeoeyoeeiiiui noaoueyi

A?oiie?iaea cao?ao ia i?iecaiaenoai ii yeiiiie/aneei yeaiaioai
A?oiie?iaea cao?ao ia i?iecaiaenoai ii eaeueeoeyoeeiiiui noaoueyi
?anoiaeia

1. Nu?uea e iniiaiua iaoa?eaeu (ca au/aoii aica?aoiuo iooiaeia) 1.
Nu?uea e iaoa?eaeu

2. Iieoiiua eiiieaeoothuea ecaeaeey e iaoa?eaeu 2. Iieoiiua
eiiieaeoothuea ecaeaeey, iieooaa- ?eeaou e oneoae eiiia?e?iaaiiuo
i?aaei?eyoee

3. Aniiiiaaoaeueiua iaoa?eaeu

3. Aica?aoiua iooiaeu (au/eoathony)

4. Oiieeai ni noi?iiu

4. Oiieeai aeey oaoiieiae/aneeo oeaeae

5. Yeaeo?iyia?aey ni noi?iiu

5. Yia?aey aeey oaoiieiae/aneeo oeaeae

6. Ca?aaioiay ieaoa iniiaiay e aeiiieieoaeueiay 6. Iniiaiay ca?aaioiay
ieaoa i?iecaiaenoaai-iuo ?aai/eo

7. Io/eneaiey ia nioeeaeueiia no?aoiaaiea 7. Aeiiieieoaeueiay ca?aaioiay
ieaoa i?iecaiae-noaaiiuo ?aai/eo

8. Aii?oecaoeey iniiaiuo oiiaeia 8. Io/eneaiey ia nioeeaeueiia
no?aoiaaiea

9. I?i/ea aeaiaaeiua ?anoiaeu 9. ?anoiaeu ia iiaeaioiaeo e inaiaiea
i?iecaiaenoaa

10. ?anoiaeu ii niaea?aeaieth e yenieoaoaoeee iai?oaeiaaiey

11. Oeaoiaua ?anoiaeu

12. Iauacaaiaeneea ?anoiaeu

13. Iioa?e io a?aea (oieueei i?iecaiaenoaa, aaea iioa?e ?ac?aoaiu a
i?aaeaeao onoaiiaeaiiuo ii?i)

14. I?i/ea i?iecaiaenoaaiiua ?anoiaeu

15. Eoiai i?iecaiaenoaaiiay naaanoieiinoue

16. Aiai?iecaiaenoaaiiua ?anoiaeu

17. Eoiai iieiay naaanoieiinoue

Ii noaiaie iaeii?iaeiinoe ana cao?aou iiae?acaeaeyaony ia i?inoua
(iaeiiyeaiaioiua) e eiiieaeniua. I?inoua cao?aou eiatho iaeii?iaeiia
niaea?aeaiea: nu?uea e iaoa?eaeu, oiieeai, yia?aey, aii?oecaoeey,
ca?aaioiay ieaoa. Eiiieaeniua ?anoiaeu aeeth/atho ?acii?iaeiua yeaiaiou.
E iei ioiinyony, iai?eia?, ?anoeaeu ii niaea?aeaieth e yenieoaoaoeee
iai?oaeiaaiey, iauaoeaoiaua ?anoiaeu e ae?.

Ii i?eciaeo caaeneiinoe io eciaiaiey iauaia i?iecaiaenoaa cao?aou
iiae?acaeaeythony ia ia?aiaiiua e oneiaii-iinoiyiiua. E ia?aiaiiui
(i?iii?oeeiiaeueiui) ioiinyony cao?aou, ?acia? eioi?uo eciaiyaony
i?iii?oeeiiaeueii eciaiaieth iauaia i?iecaiaenoaa. Yoe cao?aou
aeeth/atho: ?anoiaeu ia iniiaiua iaoa?eaeu, ?aaeouee eino?oiaio,
iniiaioth ca?aaioioth ieaoo, oiieeai e yia?aeth aeey oaoiieiae/aneeo
oeaeae e ae?. Oneiaii-iinoiyiiuie (iai?iii?oeeiiaeueiuie) yaeythony
?anoiaeu, ?acia? eioi?uo ia caaeneo io eciaiaiey iauaia i?iecaiaenoaa. E
iei ioiinyony: ca?aaioiay ieaoa aaeieieno?aoeaii-oi?aaeai/aneiai
ia?niiaea, ?anoiaeu ia ioiieaiea, inaauaiea, aii?oecaoeey e o.i.

Naaanoieiinoue i?iaeoeoeee oa?aeoa?ecoaony iieacaoaeyie, au?aaeathueie:
a) iauee iauai cao?ao ia anth i?iecaaaeaiioth i?iaeoeoeeth e auiieiaiiua
?aaiou i?aaei?eyoey ca ieaiiaue (io/aoiue) ia?eiae – naaanoieiinoue
oiaa?iie i?iaeoeoeee, n?aaieiie oiaa?iie i?iaeoeoeee, ?aaeeciaaiiie
i?iaeoeoeee; a) cao?aou ia aaeeieoeo iauaia auiieiaiiuo ?aaio –
naaanoieiinoue aaeeieoeu ioaeaeueiuo aeaeia oiaa?iie i?iaeoeoeee,
iieooaa?eeaoia e i?iecaiaenoaaiiuo oneoa (i?iaeoeoeee aniiiiaaoaeueiuo
oeaoia), cao?aou ia 1 ?oa. oiaa?iie i?iaeoeoeee, cao?aou ia 1 ?oa.
ii?iaoeaiie /enoie i?iaeoeoeee.

Naaanoieiinoue i?iaeoeoeee yaeyaony ea/anoaaiiui iieacaoaeai,
oa?aeoa?ecothuei i?iecaiaenoaaiii-oicyenoaaiioth aeayoaeueiinoue
i?iecaiaenoaaiiiai iauaaeeiaiey, i?aaei?eyoey. Naaanoieiinoue
i?iaeoeoeee – yoi cao?aou i?aaei?eyoey a aeaiaaeiii au?aaeaiee ia aa
i?iecaiaenoai e nauo. A naaanoieiinoe eae a iaiauathuai yeiiiie/aneii
iieacaoaea iaoiaeyo naia io?aaeaiea ana noi?iiu aeayoaeueiinoe
i?aaei?eyoey: noaiaiue oaoiieiae/aneiai iniauaiey i?iecaiaenoaa e
inaiaiey oaoiieiae/aneeo i?ioeannia; o?iaaiue i?aaiecaoeee
i?ieicaiaenoaa e o?oaea, noaiaiue eniieueciaaiey i?iecaiaenoaaiiuo
iiuiinoae; yeiiiie/iinoue eniieueciaaiey iaoa?eaeueiuo e o?oaeiauo
?ano?nia e ae?oaea oneiaey e oaeoi?u, oa?aeoa?ecothuea
i?iecaiaenoaaiii-oicyenoaaiioth aeayoaeueiinoue.

A caaeneiinoe io iauaia aeeth/aaiuo cao?ao ?acee/atho oeaoiaoth,
i?iecaiaenoaaiioth e iieioth naaanoieiinoue. A oeaoiaoth naaanoieiinoue
aoiaeyo cao?aou ioaeaeueiuo oeaoia ia ecaioiaeaiea i?iaeoeoeee. Iia
yaeyaony enoiaeiie aacie aeey ii?aaeaeaiey i?iiaaeooi/iuo
aioo?ecaaiaeneeo ieaiiai-?an/aoiuo oeai i?e i?aaiecaoeee
aioo?ecaaiaeneiai oicyenoaaiiiai ?an/aoa. I?iecaiaenoaaiiay
naaanoieiinoue ioaaouaaao cao?aou i?aaei?eyoey ia i?iecaiaenoai
i?iaeoeoeee. Iiieii oeaoiaie naaanoieiinoe a iaa aoiaeyo iauacaaiaeneea
?anoiaeu. Iieiay naaanoieiinoue i?iaeoeoeee aeeth/aao ana cao?aou,
naycaiiua n aa i?iecaiaenoaii e ?aaeecaoeeae. Iia ioee/aaony io
i?iecaiaenoaaiiie naaanoieiinoe ia aaee/eio aiai?iecaiaenoaaiiuo
?anoiaeia e en/eneyaony oieueei ii oiaa?iie i?iaeoeoeee.

Nieaeaiea naaanoieiinoe ieaie?oaony ii aeaoi iieacaoaeyi: ii n?aaieiie
oiaa?iie i?iaeoeoeee; ii cao?aoai ia 1 ?oa. oiaa?iie i?iaeoeoeee, anee a
iauai iauaia auionea oaeaeueiue aan n?aaieiie n i?aaeuaeouei aiaeii
i?iaeoeoeee iaaaeee. E n?aaieiie oiaa?iie i?iaeoeoeee ioiinyo ana aa
aeaeu, i?iecaiaeeiua ia aeaiiii i?aaei?eyoee a i?aaeuaeouai ia?eiaea a
ianniaii eee na?eeiii ii?yaeea.

Ieaie?oaiue ?acia? nieaeaiey naaanoieiinoe ii?aaeaeyaony ia iniiaa
neaaeothueo ?an/aoia.

Ii iieacaoaeth n?aaieiie oiaa?iie i?iaeoeoeee. Nia/aea ii?aaeaeyaony
aaniethoiue ?acia? yeiiiiee ii oi?ioea

Yaan.n?.o.i = NniCbi – NniCni.

Ii?aaeaeea ?acia? aaniethoiie yeiiiiee a ieaie?oaiii ia?eiaea,
?ann/eouaatho eneiiue i?ioeaio nieaeaiey naaanoieiinoe a ieaiiaii
ia?eiaea (Sn?.o.i):

Sn?.o.i = Yaan.n?.o.i . 100,

NniCbi

aaea Yaan.n?.o.i – aaniethoiay yeiiiiey io nieaeaiey naaanoieiinoe
n?aaieiie oiaa?iie i?iaeoeoeee, oun. ?oa.; NniCbi – ieaiiaue
auione n?aaieiie oiaa?iie i?iaeoeoeee ii naaanoieiinoe io/aoiiai
ia?eiaea; NniCni – oi aea, ii naaanoieiinoe ieaiiaiai ia?eiaea; n
– /enei aeaeia n?aaieiie oiaa?iie i?iaeoeoeee.

Ii iieacaoaeth cao?ao ia 1 ?oa. oiaa?iie i?iaeoeoeee. Aaniethoiay
yeiiiiey io nieaeaiey naaanoieiinoe oiaa?iie i?iaeoeoeee a ieaie?oaiii
ia?eiaea ?ann/eouaaaony ii oi?ioea:

Yaan.o.i = Coia – CoiiOI .

100

Enoiaey ec oao aea aeaiiuo ii?aaeaeytho i?ioeaio nieaeaiey cao?ao ia 1
?oa. oiaa?iie i?iaeoeoeee a ieaie?oaiii ia?eiaea a n?aaiaiee n io/aoiui
ia?eiaeii (S’o.i):

S’o.i= Coia – Coii . 100,

Coia

aaea Coia – cao?aou ia 1 ?oa. oiaa?iie i?iaeoeoeee a io/aoiii ia?eiaea,
eii.; Coii – oi aea, a ieaiiaii ia?eiaea; OI – noieiinoue oiaa?iie
i?iaeoeoeee a ieaiiaii ia?eiaea, oun. ?oa.

Oaaeeoea. ?an/ao aeeyiey oaoieei-yeiiiie/aneeo oaeoi?ia ia nieaeaiea
naaanoieiinoe i?iaeoeoeee

Oaeoi?u Niiniau en/eneaiey Oneiaiua iaicia/aiey

1. Iiauoaiea oaoie/aneiai o?iaiy

Nieaeaiea naaanoieiinoe i?i-aeoeoeee ca n/ao yeiiiiee nu?uey, iaoa?eaeia
e ae?oaeo i?aaeiaoia o?oaea 1. Iaoiaeii i?yiiai ?an/aoa

Yi – noiia yeiiiiee io nieaeaiey naaanoieiinoe ii yoiio oaeoi?o;

I0 e Ii – ii?iu ?anoiaeia i?aaeiaoia o?oaea ia aaeeieoeo i?iaeoeoeee aei
e iinea aiaae?aiey niioaaonoaothuaai ia?ii?eyoey (ii io/aoo e ieaio);

Oe0 e Oei – oeaia ii io/aoo e ii ieaio;

N – eiee/anoai aaeeieoe i?iaeoeoeee, auioneaaiuo n iiiaioa i?iaaaeaiey
ia?ii?eyoee aei eiioea ieaie?oaiiai ia?eiaea

2. Iaoiaeii eniieueciaaiey iieacaoaeae iaoa?eaeiaieinoe oiaa?iie
i?iaeoeoeee

d0 e di – ioiioaiea noieiinoe iniiaiuo e aniiiiaaoaeueiuo iaoa?eaeia e
auioneo oiaa?iie i?iaeoeoeee aei e iinea aiaae?aiey ia?ii?ey-oee;

OI – iauai oiaa?iie i?iaeoeoeee ieaiiaiai ia?eiaea;

3. Eiaeaeniui iaoiaeii

Yii – yeiiiiey io nieaeaiey naaanoieiinoe ia yeaiaioa iaoa?eaeueiuo
cao?ao;

Iii – eiaeaen eciaiaiey ii?i ?anoiaea ia aeaiiue aeae iaoa?eaeueiuo
cao?ao;; Ioei – eiaeaen eciaiaiey iioiauo oeai ia aeaiiue aeae nu?uey,
iaoa?eaeia o oiieeaa;

IN – eiaeaen ?inoa auionea oiaa?iie i?iaeoeoeee;

d0 – oaeaeueiue aeae cao?ao aeaiiiai aeaea i?aaeiaoia o?oaea a io/aoiii
aiaeo a noieiinoe oiaa?iie i?iaeoeoeee

Nieaeaiea naaa-noieiinoe i?iaeo-eoeee ca n/ao ?inoa
i?iecaiaee-oaeueiinoe o?oaea a ?acoeueoaoa aiaae?aiey iiaie oaoieee e
i?ia?anneaiie oaoiieiaee 1. Eiaeaeniui iaoiaeii

Yi – noiia yeiiiiee io nieaeaiey naaanoieiinoe ii aeaiiiio oaeoi?o;

Ic – eiaeaen ?inoa n?aaeiae ca?aaioiie ieaou i?iecaiaenoaaiiuo ?aai/eo a
ieaie?oaiii ia?eiaea;

Ii?.o – eiaeaen ?inoa i?iecaiaeeoaeue-iinoe o?oaea i?iecaiaenoaaiiuo
?aai/eo a ieaie?oaiii ia?eiaea;

IN – eiaeaen ?inoa iauaia oiaa?iie i?iaeoeoeee;

dc – oaeaeueiue aan ca?aaioiie ieaou n ia/eneaieyie i?iecaiaenoaaiiuo
?aai/eo a naaanoieiinoe oiaa?iie i?iaeoeoeee a io/aoiii aiaeo

2. Iaoiaeu ii?aaeaeaiey nieaeaiey o?oaeiaieinoe aaeeieoeu i?iaeoeoeee
toi, tni – o?oaeiaieinoue aaeeieoeu i?iaeoeoeee a ii?ii/anao aei e iinea
aiaae?aiey ia?ii?eyoee;

/oi, /ni – n?aaeia/aniaay oa?eoiay noaaea ?aai/aai aei e iinea
aiaae?aiey ia?ii?eyoee;

An – n?aaeiee i?ioeaio aeiiieieoaeueiie ca?aaioiie ieaou aeey aeaiiie
eaoaai?ee ?aai/eo;

A – onoaiiaeaiiue i?ioeaio io/eneaiee ia nioeeaeueiia no?aoiaaiea

Ni – eiee/anoai ecaeaeee, ecaioaaeeaaaiuo a ieaiiaii ia?eiaea;

Yc – noiia yeiiiiee io nieaeaiey naaanoieiinoe ii yoiio oaeoi?o

3. Iaoiaeii en/eneaiey unaiaiaeaeaiey ?aaioieeia, iaoiaeyueony ia
iia?aiaiiie iieaoa o?oaea ? – /enei aunaiaiaeaeathueony ?aai/eo;

Cn? – n?aaeiaiany/iay ca?aaioiay ieaoa aeaiiie eaoaai?ee ?aai/eo;

A – onoaiiaeaiiue i?ioeaio io/eneaiee ia nioeeaeueiia no?aoiaaiea;

m – /enei ianyoeaa n iiiaioa aiaae?aiey ia?ii?eyoee aei eiioea aiaea

2. Eciaiaiea iauaia i?iaeoeoeee 1. Iaoiaeii en/eneaiey ioiineoaeueiie
yeiiiiee ia oneiaii-iinoiyiiuo ?anoiaeao Yoni – yeiiiiey ia
oneiaii-iinoiyi-iuo ?anoiaeao;

Ioni – noiia oneiaii-iinoiyiiuo ?anoiaeia;

Oa – i?ioeaio oaaee/aiey iauaia i?iecaiaenoaa a ieaie?oaiii aiaeo a
n?aaiaiee n io/aoiui aiaeii

Neaaeoao eiaoue a aeaeo, /oi ia o?iaaiue cao?ao ieacuaaao aeeyiea oeaeue
?yae oaeoi?ia, a oii /enea eciaiaiea ii?i ?anoiaea e oeai ia iaoa?eaeu,
?ino i?iecaiaeeoaeueiinoe o?oaea, eciaiaiea iauaia i?iecaiaenoaa e ae?.
A nayce n yoei i?e ?an/aoa iaiaoiaeeii ii?aaeaeeoue aeeyiea eaaeaeiai ec
ieo a iauai yooaeoa (ni. oaae.).

Ecaea?aeee e naaanoieiinoue. A ioa/anoaaiiie i?aeoeea aooaaeoa?neiai
o/aoa ia iiaeaaeythuai aieueoeinoaa i?aaei?eyoee e oe?i aianoi eaoaai?ee
“ecaea?aeee” eniieuecoaony eaoaai?ey “naaanoieiinoue”, eioi?ay ii naiaio
niaea?aeaieth nouanoaaiii ioee/aaony io eaoaai?ee “ecaea?aeee”. A
ianoiyuaa a?aiy ia/aeny ia?aoiae ioa/anoaaiiie aooaaeoa?ee ia caiaaeioth
nenoaio. Yoio ia?oiae ia?ac?uaii naycai n ia?aoiaeii e iaoeeiiaeueiiio
n/aoiaiaenoao ii nenoaia III. A iaeaieueoae noaiaie a yoie iaeanoe
i?aoniaee niaianoiua oe?iu.

Naaanoieiinoue i?aaenoaaeyao niaie noiia?iua cao?aou ia i?iecaiaenoai e
?aaeecaoeeth i?iaeoeoeee. Eo iiaeii n/eoaoue eae ii oaeoe/aneei
?anoiaeai, oae e ii ii?iaoeaiui. A caiaaeiuo oe?iao oaeaea eiathony
ii?iaoeau ia ?anoiaeu, ii iie ?ann/eouaathony a ?aieao eaaeaeie
ioaeaeueiie oe?iu e i?aaenoaaeytho eiiia?/aneoth oaeio. A ?innee ia
aini?aaei?eoeyo ii?iaoeau iinyo io?aneaaie oa?aeoa? e ieeaeie
eiiia?/aneie oaeiu ia i?aaenoaaeytho. E niaeaeaieth, ai iiiaeo neo/ayo
ii?iaoeau ia ea?atho ?ieue noeioea a nieaeaiee ?anoiaeia i?aaei?eyoee ia
i?iecaiaenoai i?iaeoeoeee. I?aeoeea iicaieyao ooaa?aeaeaoue, /oi iie
ca/anooth yaeythony n?aaeiaio?aneaauie. I?aaei?eyoey anaaaea eiatho
aiciiaeiinoue aeieacaoue, /oi iie ?aaioatho a iniauo oneiaeyo e
io?aneaaua ii?iaoeau aeey ieo iai?eaieeiu.

Aeaaiue iioea aeayoaeueiinoe ethaie oe?iua ?uii/iuo oneiaeyo –
iaeneiecaoeey i?eauee. ?aaeueiua aiciiaeiinoe ?aaeecaoeee yoie
no?aoaae/aneie oeaee ai anao neo/ayo ia?aie/aiu ecaea?aeeaie
i?iecaiaenoaa e ni?inii ia auioneaaioth i?iaeoeoeeth. Iineieueeo
ecaea?aeee yoi iniiaiie ia?aie/eoaeue i?eauee e iaeiia?aiaiii aeaaiue
oaeoi?, aeeythuee ia iauai i?aaeeiaeaiey, oi i?eiyoea ?aoaiee
?oeiaiaenoaii oe?iu iaaiciiaeii aac aiaeeca oaea eiathueony ecaea?aeae
i?iecaiaenoaa e eo aaee/eiu ia ia?niaeoeao.

N iiceoeee o?oaeiaie oai?ee noieiinoe E.Ia?en A “Eaieoaea” ?anniao?eaae
ecaea?aeee eae cao?aou ia ca?aaioioth ieaoo, iaoa?eaeu, oiieeai,
aii?oecaoeeth n?aaenoa o?oaea, o.a. ia i?iecaiaenoai oiaa?a. E iei ii
aeiaaaeye cao?aou ia ca?aaioioa ieaoo ?aaioieeai oi?aiaee (iioiaie e
?icie/iie), niaea?aeaiea oi?aiauo iiiauaiee, o?ainii?o e o.i. Ia?aua
ecaea?aeee Ia?en iacuaae ecaea?aeeaie i?iecaiaenoaa, aoi?ua –
ecaea?aeeaie ia?auaiey. I?e yoii ii ia o/eouaae ?uii/iie neooaoeee e
?yaea ae?oaeo ianoiyoaeuenoa. Ia?en enoiaeee ec oiai, /oi noieiinoue
oiaa?a ia?acotho ia?acotho ecaea?aeee i?iecaiaenoaa e oa ecaea?aeee
ia?auaiey, eioi?ua i?aaenoaaeytho niaie i?iaeieaeaiea i?ioeanna
i?iecaiaenoaa a noa?a ia?auaiey, iai?eia? oiaeiaea, oaniaea e o.i.

Nia?aiaiiay yeiiiie/aneay oai?ey niaa?oaiii ii eiiio iiaeoiaeeo e
o?aeoiaea ecaea?aeae. Iia enoiaeeo ec ?aaeeinoe eniieuecoaiuo ?ano?nia e
aiciiaeiinoe eo aeueoa?iaoeaiiai eniieueciaaiey. Iiae aeueoa?iaoeaiui
eniieueciaaieai iiieiaaony, iai?eia?, aiciiaeiinoue iiiecaiaenoaa ec
aea?aaa no?ieoaeueiuo iaoa?eaeia, iaaaee, aoiaae, ?yaea oeie/aneeo
i?iaeoeoia. Iiyoiio eiaaea oe?ia ?aoaao i?iecaiaeeoue eaeie-oi
ii?aaeaeaiiue oiaa?, iai?eia? iaaaeue ec aea?aaa, oi iia oai naiui
ioeacuaaaony io i?iecaiaenoaa ec aea?aaa aeieia aeey aea/iuo aeiieeia.
Ionthaea aeaeaaony auaiae, /oi yeiiiie/aneea, eee aiaiaiiua, ecaea?aeee
ii?aaeaeaiiiai ?ano?na, eniieuecoaiiai a aeaiiii i?iecaiaenoaa ?aaiu aai
noieiinoe (oeaiiinoe) i?e iaeaieaa iioeiaeueiii niiniaa aai
eniieueciaaiey aeey i?iecaiaenoaa oiaa?ia. Oaeei ia?acii yeiiiie/aneea
ecaea?aeee – yoi ieaoa iiioaaueeo, inouanoaeyaiay oe?iie, eee aeioiaeu
iinoaaueea ?ana?nia, iaania/eaaaiua oe?iie, a oaeaea aioo?aiiea
ecaea?aeee ia oi, /oiau ?ano?nu auee i?eiaiaiu eiaiii aeaiiie oe?iie e
aeey ii?aaeaeaiiiai aa?eaioa i?iecaiaenoaa.

Eeanneoeeaoeey ecaea?aeae. I?aaeaea anaai auaeaeythony aiaoiea e
aioo?aiiea ecaea?aeee. Aiaoiea – oe?ia iiea/eaaao ?aaioieeia, oiieeai,
eiiieaeoothuea ecaeaeey, o.a. ana oi, /oi iia ia i?iecaiaeeo naia aeey
nicaeaiey aeaiiiai ecaeaeey. Aioo?aiiea – aeaaeaeaoe aeaiiie oe?iu
iieo/aao oae iacuaaaioth ii?iaeueioth i?eaueue. A i?ioeaiii neo/aa ii ia
aoaeao caieiaoueny yoei aeaeii. Iieo/aaiay ei i?eaueue (ii?iaeueiay)
ninoaaeyao yeaiaio ecaea?aeae. I?eiyoi auaeaeyoue aua /enooth
(yeiiiie/aneoth) i?eaueue, eioi?ay ?aaia iauae au?o/ea ca au/aoii
aiaoieo e aioo?aiieo ecaea?aeae, aeeth/ay e ii?iaeueioth i?eaueue.
Aooaaeoa?neay i?eaueue ?aaia iauae au?o/ea ieion aiaoiea ecaea?aeee.

I?aeoeea naeaeaoaeuenoaoao, /oi aaee/eia ecaea?aeae caaeneo io iauaia
auioneaaiie i?iaeoeoeee. A nayce n yoei nouanoaoao aeaeaiea ecaea?aeae
ia caaeneiua e ia caaeneiua io aaee/eiu i?iecaiaenoaa. Iinoiyiiua
ecaea?aeee ia caaenyo io iauaia i?iecaiaenoaa i?iaeoeoeee. Iie
ii?aaeaeythony oai, /oi noieiinoue iai?oaeiaaiey oe?iu aeieaeia auoue
iiea/aia aeaaea a neo/aa inoaiiaee i?aaei?eyoey. E iinoiyiiui
ecaea?aeeai ioiinyony ieaoa ii iaeeaaoeeiiiui caeiai, ?aioiua ieaoaaee,
/anoue io/eneaiee ia aia?ioecaoeeth caeaiee e nii?oaeaiee, no?aoiaua
aciinu, /anoue eioi?uo iaycaoaeueia, a oaeaea ca?aaioiay ieaoa aunoaio
oi?aaeai/aneiio ia?niiaeo e niaoeeaeenoai oe?iu, iieaoa io?aiu e o.i.
Ia?aiaiiua ecaea?aeee iaiin?aaenoaaiii caaenyo io eiee/anoaa
i?iecaiaeeiie i?iaeoeoeee. Iie ninoiyo ec cao?ao ia nu?uea, iaoa?eaeu,
yia?aeth, ca?aaioiay ieaoa ?aaioieeai, o?ainii?o. Noiia iinoiyiiuo e
ia?aiaiiuo ecaea?aeae ninoaaeyao aaeiaua ecaea?aeee. Aeey oi?aaeaiey
i?iecaiaenoaii aaaeii ciaoue aaee/eio ecaea?aeae a ?ann/aoa ia aaeeieoe
i?iaeoeoeee. A nayce n yoei ?ann/eouaathony n?aaeiea ecaea?aeee eae
/anoiia io aeaeaiey aaee/eiu ecaea?aeae ia eiee/anoai aaeeieoe
i?iaeoeoeee, i?iecaaaeaiiie oe?iie. Oaeei aea ia?acii ?ann/eouaathony
n?aaeiea iinoiyiiua e ia?aiaiiua ecaea?aeee. Oae eae oeaeueth
ooieoeeiie?iaaiey oe?iu yaeyaony iaeneiecaoeey i?eauee, oi i?aaeiaoii
?an/aoia aunooiaao iauai i?iecaiaenoaa, /oi, a naith i/a?aaeue, aucuaaao
iaiaoiaeeiinoue eniieueciaaiey eaoaai?ee i?aaeaeueiuo ecaea?aeae.
I?aaeaeueiua ecaea?aeee – yoi ecaea?aeee ia i?iecaiaenoai eaaeaeie
aeiiieieoaeueiie aaeeieoeu i?iaeoeoeee ioiineoaeueii oaeoe/aneiai eee
?an/aoiiai iauaia i?iecaiaenoaa.

Oaaeeoea Niioiioaiea iaaeaeo ?acee/iuie aeaeaie ecaea?aeae

iauai i?iecaiae- Aanietho iua aa ecaea?aeae ee/eiu i?aaeaeue-iua
N?aaeiea aaee/eiu ecaea?aeae

noaa iinoiyi-iuo ia?aiai-iuo aaeiauo ecaea?aeee iinoiyi-iuo ia?aiai-iuo
aaeiauo

TFC TVC TC= TFC+TVC MC= =TD+1 – TN AFC= =TFC / Q AVC= =TVC / Q ATC=
=TC / Q

0 200 0 200 80

1 200 80 280 70 200 80 280

2 200 150 350 60 100 75 175

3 200 210 410 50 66,6 70 137

4 200 260 460 40 50 65 115

5 200 300 500 30 40 60 100

6 200 330 530

33,3 55 88,3

I?e ?anniio?aiee oaaeeoeu iaiaoiaeeii ia?aoeoue aieiaiea ia niioiioaiea
iinoiyiiuo e ia?aiaiiuo ecaea?aeae i?e eciaiaiee iauaia i?iecaiaenoaa.
Ia?aiaiiua ecaea?aeee caaenyo io iauaia i?iecaiaenoaa, e caaeneiinoue
yoa iaiaeiicia/iay. Ia ia?aii yoaia oaaee/aiey i?iecaiaenoaa ia?aiaiiua
ecaea?aeee oiaiueoathony, oaea eae neacuaaony aeaenoaea ?inoa ianooaaia
i?iecaiaenoaa. Ii ia/eiay n ii?aaeaeaiiiai iiiaioa iineaaeiaaoaeueiia
aeiaaaeaiea aaeeieoe ia?aiaiiiai ?ano?na (iai?eia?, o?oaea) e
oeene?iaaiiiio ?ano?no (caiea, eaieoaeo) i?eiineo oiaiueoathueeny
aeiaaai/iue eee i?aaeaeueiue, i?iaeoeo a ?an/aoa ia eaaeaeoth
iineaaeothuoth aeiaaai/ioth aaeeieoeo eciaiythuaainy ?ano?na. Yoi
yeiiiie/aneia yaeaiea iieo/eei iaeiaiiaaiea “caeiii oauaathuae ioaea/e”.
Aeaiiue caeii ni?aaaaeeea eeoue i?e oneiaee, /oi i?iecaiaenoaaiiua
niiniaiinoe ?ano?nia inoathony iaeciaiiuie.

Niioiioaiea iinoiyiiuo e ia?aiaiiuo ecaea?aeae i?e oaaee/aiee
i?iecaiaenoaa

Ieieiecaoeey ecaea?aeae: auai? oaeoi?ia i?iecaiaenoaa.

Ia aeieaia?aiaiiii yoaia, anee inouanoaeyaony oaaee/aiea
i?iecaiaenoaaiiuo iiuiinoae, ia?aae eaaeaeie oe?iie anoaao i?iaeaia
iiaiai niioiioaiey oaeoi?ia i?iecaiaenoaa. Nooue yoie i?iaeaiu ninoieo a
oii, /oau iaania/eoue ca?aiaa caaeaiiue iauai i?iecaiaenoaa i?iaeoeoeee
n ieieiaeueiuie ecaea?aeeaie. Aeey enneaaeiaaiey yoie i?ioeaaeo?u
i?eiai, /oi eiathony eeoue aeaa oaeoi?a i?iecaiaenoaa: eaieoae K e o?oae
L. iao?oaeii onaieoue, /oi oeaia o?oaea, ii?aaeaeyaiay ia eiieo?aioiuo
?uieao, ?aaia noaaea ca?aaioiie ieaou w. Oeaia eaieoaea ?aaia a?aiaeiie
ieaoa ca iai?oaeiaaiea r. Aeey i?inoiou enneaaeiaaiey i?aaeiieiaeei, /oi
ana iai?oaeiaaiea (eaieoae) ia i?eia?aoaaony oe?iie, a a?aiaeoaony,
iai?eia?, ii eeceiaiaie nenoaia, e /oi oeaiu ia eaieoae e o?oae a ?aieao
aeaiiiai ?uiea inoathony iaeciaiiuie.

Ecaea?aeee i?iecaiaenoaa iiaoo auoue i?aaenoaaeaiu a aeaea oae
iacuaaaiuo ecieino. Iiae ieie iiieiathony ana aiciiaeiua ni/aoaiey
o?oaea e eaieoaea, eioi?ua eiatho iaeeiaeiaoth iauoth noieiinoue, eee,
/oi oi aea naiia, ni/aoaiea oaeoi?ia i?iecaiaenoaa n ?aaiuie aaeiauie
ecaea?aeeaie. Aaeiaua ecaea?aeee ii?aaeaeythony ii oi?ioea:

TC = w + rK

Yoi o?aaiaiea iiaeao auoue au?aaeaii ecieinoie

Eiee/anoai auioneaaiie i?iaeoeoeee a ooieoeee ieieiaeueiuo ecaea?aeae
i?iecaiaenoaa

Oe?ia ia iiaeao eca?aoue ecieinoo N0, o.e. iao oaeiai ni/aoaiey
oaeoi?ia, eioi?ia iaania/eei au auione i?iaeoeoeee Q i?e eo noieiinoe,
?aaiie N0. Caaeaiiue iauai i?iecaiaenoaa iiaeao auoue iaania/ai i?e
?anoiaeao, ?aaiuo N2, eiaaea cao?aou o?oaea e eaieoaea niioaaonoaaiii
?aaiu L2 e E2 eee L3 e E3. Ii a yoii neo/aa ecaea?aeee ia aoaeoo
ieieiaeueiuie, /oi ia ioaa/aao iinoaaeaiiie oeaee. Cia/eoaeueii
yooaeoeaiaa aoaeao ?aoaiea a oi/ea N, o.e. i?e yoii iaai? oaeoi?ia
i?iecaiaenoaa iaania/eo ieieiecaoeeth ecaea?aeae i?iecaiaenoaa. Ana yoi
aa?ii eeoue i?e oneiaee, /oi oeaiu ia oaeoi?u i?iecaiaenoaa iaeciaiiu.
Ia i?aeoeea oae ia auaaao. I?aaeiieiaeei, /oi oeaia eaieoaea oaaee/eony.
Oiaaea oaie iaeeiia ecieinou, ?aaiue (w/r), oiaiueoeony, a e?eaay N1
noaiao aieaa iieiaie. Ieieiecaoeey ecaea?aeae a aeaiiii neo/aa aoaeao
eiaoue ianoi a oi/ea I ni cia/aieyie L4 e E4. A nayce n oaaee/aieai
oeaiu ia eaieoae oe?ia caiaiyao eaieoae o?oaeii.

I?aaeaeueiay ii?ia oaoiieiae/aneiai caiauaiey – yoi oi eiee/anoai, ia
eioi?ia ca n/ao eniieueciaaiey aeiiieieoaeueiie aaeeieoeu o?oaea iiaoo
auoue nie?auaiu cao?aou eaieoaea i?e iaeciaiiii iauaia i?iecaiaenoaa.
Ii?ia oaoiieiae/aneiai caiauaiey iaicia/aaony MPTS. A yeiiiie/aneie
oai?ee aeieacaii, /oi iia ?aaia oaeiaiio eiyooeoeeaioo ecieaaiou n
ia?aoiui ciaeii. Oiaaea

MPTS = K / L = MPL / MPK

Iooai i?aia?aciaaiey iieo/aaony:

MPL / w = MPK / r,

aaea I? – i?aaeaeueiue i?iaeoeo eaieoaea eee o?oaea.

Ec iineaaeiaai o?aaiaiey neaaeoao, /oi i?e ieieiaeueiuo ecaea?aeeao
eaaeaeue aeiiieieoaeueiue ?oaeue, cao?a/aiiue ia i?iecaiaenoaaiiua
oaeoi?u, aeaao ?aaiia eiee/anoai i?iecaiaeeiie i?iaeoeoeee. Ionthaea
neaaeoao, /oi i?e auoaoeacaiiuo oneiaeyo oe?ia iiaeao auae?aoue iaaeaeo
oaeoi?aie i?iecaiaenoaa e iieoiaoue aieaa aeaoaaue oaeoi?, /aio aoaeao
niioaaonoaiaaoue ii?aaeaeaiiay no?oeoo?a oaeoi?ia i?iecaiaenoaa.

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