.

Финансовая деятельность предприятия

Язык: русский
Формат: реферат
Тип документа: Word Doc
41 467
Скачать документ

o ?acoeueoaoao e eo eniieueciaaiee “, a oaeaea ” I?eeiaeaiey e aaeaino
i?aaei?eyoey “.

Ia aeaiiie noaaeee aiaeeca :

– oi?ie?oaony ia?aiia/aeueiia i?aaenoaaeaiea i aeayoaeueiinoe
i?aaei?eyoey;

– auyaeythony eciaiaiey a ninoaaa eiouanoaa i?aaei?eyoey e eo
enoi/ieeao;

– onoaiaaeeaathony acaeiinayce iaaeaeo iieacaoaeyie.

N yoie oeaeueth :

– ii?aaeaeytho niioiioaiey ioaeaeueiuo noaoae aeoeaa e ianneaa aaeaina,
eo oaeaeueiue aan a iauai eoiaa (aaethoa) aaeaina;

– ?ann/eouaatho noiiu ioeeiiaiee a no?oeoo?a iniiaiuo noaoae aaeaina ii
n?aaiaieth n i?aaeuaeouei ia?eiaeii.

I?e yoii iauay noiia eciaiaiey aaeaina ?an/eaiyaony ia ninoaaiua /anoe,
/oi iicaieyao naeaeaoue i?aaeaa?eoaeueiua auaiaeu i oa?aeoa?a eiaaoeo
ianoi naeaeaia a ninoaaa aeoeaia, enoi/ieeao eo oi?ie?iaaiey e eo
acaeiiie iaoneiaeaiiinoe. Oae, a i?ioeanna i?aaeaa?eoaeueiiai aiaeeca
eciaiaiey a iauaia iaaeaeaeeiiai eiouanoaa e oaeoueo (iai?ioiuo)
n?aaenoa ?anniao?eaaaony a nayce n eciaiaieyie a iaycaoaeuenoaao
i?aaei?eyoey.

Aeey oaeianoaa i?iaaaeaiey oaeiai aiaeeca oeaeaniia?acii eniieueciaaoue
oae iacuaaaiue oieioiaiiue aiaeeoe/aneee aaeain – iaooi, oi?ie?othuaany
iooai neiaeaiey iaeii?iaeiuo ii naiaio ninoaao yeaiaioia aaeainiauo
noaoae a iaiaoiaeeiuo aiaeeoe/aneeo ?ac?acao (iaaeaeaeeiia eiouanoai,
oaeouea aeoeau e o. ae.), eae yoi iieacaii ia oaaeeoea 1.

Oaaeeoea 1.

Iieacaoaee

Ia ia/aei aiaea, oun. ?oa.

A % e aaethoa aaeaina

Ia eiiaoe aiaea, oun. ?oa.

A % e aaethoa aaeaina

Ioeeiiaiea

(a?.4 – a?.2)

AEOEA

Iaaeaeaeeiia eiouanoai

1183

37.1

1635

43.1

+6.0

Oaeouea aeoeau, anaai

a oii /enea:

2004

62.9

2161

56.9

-6.0

– i?iecaiaenoaaiiua caianu

734

23.0

752

19.8

-3.8

– aioiaay i?iaeoeoeey

187

5.9

172

4.5

-1.4

– aeaiaaeiua n?aaenoaa e e?aoein?i/iua oeiainiaua aeiaeaiey

299

9.4

259

6.2

-3.2

– aeaaeoi?neay caaeieaeaiiinoue

612

19.2

780

20.5

1.3

IANNEA

Enoi/ieee oeiainiauo n?aaenoa

1932

60.6

2205

58.0

-2.6

Caaiiua n?aaenoaa – anaai

1255

39.4

1591

42.0

-2.6

E?aoein?i/iua nnoaeu aaieia

357

11.3

888

23.3

+12.0

E?aoein?i/iua caeiu

245

7.6

-7.6

?an/aou n e?aaeeoi?aie

653

20.4

703

18.5

-1.9

Eae aeaeii ec aeaiiuo a oaaeeoea 1, ca io/aoiue ia?eiae aeoeau
i?aaei?eyoey aic?inee ia 609 oun. ?oa., eee 19.1%, a oii /enea ca n/ao
oaaee/aiey iauaia iaaeaeaeeiiai eiouanoaa – ia 452 oun. ?oa. (1652-1183)
e i?e?inoa iai?ioiuo n?aaenoa – ia 157 oun. ?oa. (2161-2004). Eia/a
aiai?y, ca io/aoiue ia?eiae a iaaeaeaeeiia eiouanoai auei aeiaeaii ii/oe
ao?ia aieueoa n?aaenoa, /ai a oaeouea aeoeau. I?e yoii o/eouaay, /oi
i?aaei?eyoea a oa/aiea io/aoiiai aiaea ia iieueciaaeinue aeieain?i/iuie
caeiaie, iiaeii naeaeaoue auaiae i oii, /oi ana eiaanoeoeeiiiua
aeiaeaiey inouanoaeyeenue ca n/ao nianoaaiiuo enoi/ieeia i?aaei?eyoey.

Neaaeoao ioiaoeoue, iaeiaei, /oi a oeaeii no?oeoo?a niaieoiiuo aeoeaia
oa?aeoa?ecoaony cia/eoaeueiui i?aauoaieai a eo ninoaaa aeiee iai?ioiuo
n?aaenoa, eioi?ua ninoaaeyee 62.9% a ia/aea aiaea e 56.9% – a eiioea.

A ninoaaa oaeoueo aeoeaia i?e iauai nie?auaiee eo aeiee ia 6%
(56.9%-62.9%) ia?auaao ia naay aieiaiea ?ino aeaaeoi?neie
caaeieaeaiiinoe, oaeaeueiue aan eioi?ie e eiioeo aiaea a no?ooo?a
niaieoiiuo aeoeaia oaaee/eeny ia 1.3% (20.5% – 19.2%), a
no?ooo?a iai?ioiuo n?aaenoa – ia 5.5% (36.0% – 30.5%). Yoi aeaeaao
iaiaoiaeeiui aeaeueiaeoee no?oeoo?iue aiaeec ninoaaa e no?oeoo?u
aeaaeoi?neie caaeieaeaiiinoe ii aeaiiui aiaeeoe/aneiai o/aoa.

Ianneaiay /anoue aaeaina oa?aeoa?ecoaony i?aiaeaaeathuei oaeaeueiui
aanii nianoaaiiuo enoi/ieeia n?aaenoa, oioy eo aeiey a iauai iauaia
enoi/ieeia nie?auaaony a oa/aiea aiaea n 60.6% aei 58%. No?oeoo?a
caaiiuo n?aaenoa a oa/aiea io/aoiiai ia?eiaea i?aoa?iaea na?ueaciua aeey
i?aaei?eyoey eciaiaiey. Oae, aeiey e?aaeeoi?neie caaeieaeaiiinoe
iinoaaueeai a iauai iauaia nie?aoeeanue e eiioeo aiaea ia 1.9%; e?iia
oiai, i?aaei?eyoeth ia oaeaeinue iieo/eoue aani?ioeaioiua caeiu,
ninoaaeythuea ia ia/aei aiaea nouanoaaiiue enoi/iee oeiaine?iaaiey aai
aeayoaeueiinoe. Ana yoi naeaeaei iaiaoiaeeiui aeey i?aaei?eyoey
i?eaea/aiea e?aoein?i/iuo nnoae aaiea, aeiey eioi?uo a iauai iauaia
enoi/ieeia n?aaenoa e eiioeo aiaea oaaee/eeanue ia 12%. I?eieiay ai
aieiaiea aunieoth noieiinoue aaieianeeo e?aaeeoia, a oaeaea
aeaenoaothuee ii?yaeie ioianaiey ia naaanoieiinoue i?iaeoeoeee eeoue
/anoe aaee/eiu i?ioeaioia, oiea/eaaaiuo aaieo ca iieueciaaiea
e?aaeeoaie, iaaei iieaaaoue, /oi oaeea eciaiaiey a no?oeoo?a caaiiuo
n?aaenoa yaeeenue aeey i?aaei?eyoey auioaeaeaiiie ia?ie, naycaiiie n
ino?ie iio?aaiinoueth a aeiiieieoaeueiuo enoi/ieeao oeiaine?iaaiey.

Iaeiei ec aaaeiaeoeo e?eoa?eaa oeiainiaiai iieiaeaiey i?aaei?eyoey
yaeyaony ioeaiea aai ieaoaaeaniiniaiinoe, iiae eioi?ie i?eiyoi iiieiaoue
niiniaiinoue i?aaei?eyoey ?ann/eouaaoueny ii naiei aeieain?i/iui
iaycaoaeuenoaai. Neaaeiaaoaeueii, ieaoaaeaniiniaiui yaeyaony oi
i?aaei?eyoea, o eioi?iai aeoeau aieueoa, /ai aiaoiea iaycaoaeuenoaa.

Niiniaiinoue i?aaei?eyoey ieaoeoue ii naiei e?aoein?i/iui
iaycaoaeuenoaai iacuaaaony eeeaeaeiinoueth. Eia/a aiai?y, i?aaei?eyoea
n/eoaaony eeeaeaeiui, anee iii a ninoiyiee auiieieoue naie e?aoein?i/iua
iaycaoaeuenoaa, ?aaeecoy oaeouea aeoeau. Iniiaiua n?aaenoaa, anee
oieueei iie ia i?eia?aoathony n oeaeueth aeaeueiaeoae ia?ai?iaeaaee, a
aieueoeinoaa neo/aaa ia iiaoo auoue enoi/ieeaie iiaaoaiey oaeouae
caaeieaeaiiinoe i?aaei?eyoey a neeo, ai-ia?auo, naiae iniaie
ooieoeeiiaeueiie ?iee a i?ioeanna i?iecaiaenoaa e, ai-aoi?uo, aanueia
cao?oaeieoaeueiuo oneiaee eo n?i/iie ?aaeecaoeee.

Aeey i?aaeaa?eoaeueiie ioeaiee eeeaeaeiinoe i?aaei?eyoey i?eaeaeathony
aeaiiua aooaaeoa?neiai aaeaina. Eioi?iaoeey, io?aaeaaiay ai II e III
?acaeaeao aeoeaa aaeaina, oa?aeoa?ecoao aaee/eio oaeoueo aeoeaia a
ia/aea e a eiioea io/aoiiai aiaea. Naaaeaiey i e?aoein?i/iuo
iaycaoaeuenoaao i?aaei?eyoey niaea?aeaony a III ?acaeaea ianneaa
aaeaina-iaooi.

I?aaei?eyoea iiaeao auoue eeeaeaeiui a aieueoae eee iaiueoae noaiaie,
iineieueeo a ninoaa oaeoueo aeoeaia aoiaeyo ?acii?iaeiua iai?ioiua
n?aaenoaa, n?aaee eioi?uo eiathony eae eaaei?aaeecoaiua, oae e
o?oaeii?aaeecoaiua aeey iiaaoaiey aiaoiae caaeieaeaiiinoe.

A oi aea a?aiy a ninoaaa e?aoein?i/iuo ianneaia iiaoo auoue auaeaeaiu
iaycaoaeuenoaa ?acee/iie noaiaie n?i/iinoe. Iiyoiio iaeiei ec niiniaia
ioeaiee eeeaeaeiinoe ia noaaeee i?aaeaa?eoaeueiiai aiaeeca yaeyaony
niiinoaaeaiea ii?aaeaeaiiuo yeaiaioia aeoeaa e ianneaa iaaeaeo niaie. N
yoie oeaeueth iaycaoaeuenoaa i?aaei?eyoey a?oiie?othony ii noaiaie eo
n?i/iinoe, a aai aeoeecu – ii noaiaie eeeaeaeiinoe (?aaeecoaiinoe). Oae,
iaeaieaa n?i/iua iaycaoaeuenoaa i?aaei?eyoey (n?ie iieaou eioi?uo
ianooiaao a oaeouai ianyoea) niiinoaaeythony n aaee/eiie aeoeaia,
iaeaaeathueo iaeneiaeueiie eeeaeaeiinoueth (aeaiaaeiua n?aaenoaa,
eaaei?aaeecoaiua oeaiiua aoiaae). I?e yoii /anoue n?i/iuo iaycaoaeuenoa,
inoathueony iaiie?uouie, aeieaeia o?aaiiaaoeaaoueny iaiaa eeeaeaeiuie
aeoeaaie – aeaaeoi?neie caaeieaeaiiinoueth i?aaei?eyoee n onoie/eaui
oeiainiaui iieiaeaieai, eaaei?aaeecoaiuie caianaie oiaa?ii-iaoa?eaeueiuo
oeaiiinoae.

I?i/ea e?aoein?i/iua iaycaoaeuenoaa niioiinyony n oaeeie aeoeaaie, eae
aeaaeoi?u, aioiaay i?iaeoeoeey, i?iecaiaenoaaiiua caianu e ae?.

Enoiaey ec neacaiiiai, a i?aeoeea aiaeeoe/aneie ?aaiou eniieuecotho
oeaeoth nenoaio iieacaoaeae eeeaeaeiinoe (ni. oaaeeoeo). ?anniio?ei
aaaeiaeoea ec ieo.

Eiyooeoeeaio aaniethoiie eeeaeaeiinoe (eiyooeoeeaio n?i/iinoe)
en/eneyaony eae aeaiaaeiuo n?aaenoa e auno?i?aaeecoaiuo oeaiiuo
aoiaa(III ?acaeae aeoeaa) e e?aoein?i/iie caaeieaeaiiinoe (eoia ?acaeaea
III ianneaa). Ii iieacuaaao, eaeay /anoue oaeouae caaeieaeaiiinoe iiaeao
auoue iiaaoaia ia aeaoo ninoaaeaiey aaeaina eee ae?oaoth eiie?aoioth
aeaoo.

Ii aeaiiui iaoaai i?eia?a niioiioaiea aeaiaaeiuo n?aaenoa e
e?aoein?i/iuo iaycaoaeuenoa ninoaaeyao 0.24 : 1 (299:1255) ia ia/aei
aiaea e 0.16 : 1 (259:1591) ia eiiaoe. Yoi aiai?eo i oii, /oi iiaaneoue
naie iaycaoaeuenoaa a n?i/iii ii?yaeea i?aaei?eyoea ia niiaei au.
Iaeiaei, o/eouaay iaeoth aa?iyoiinoue oiai, /oi ana e?aaeeoi?u
i?aaei?eyoey iaeiia?aiaiii i?aaeuyayo aio naie aeieaiaua o?aaiaaiey, e
i?eieiay ai aieiaiea oio oaeo, /oi oai?aoe/anee aeinoaoi/iui cia/aieai
aeey eiyooeoeeaioa n?i/iinoe yaeyaony niioiioaiea 0.2 : 1, iiaeii
i?aaeaa?eoaeueii i?aaeiieiaeeoue aeiionoeiinoue neiaeeaoeony ia
i?aaei?eyoee niioiioaiee eaaei?aaeecoaiuo aeoeaia e e?aoein?i/iie
caaeieaeaiiinoe.

Oai ia iaiaa, neaaeoao ioiaoeoue ?aceia nieaeaiea cia/aiey eiyooeoeeaioa
n?i/iinoe e eiioeo aiaea ia 8 ioieoia (0.16 – 0.24), naycaiiia a
iniiaiii n ?inoii e?aoein?i/iuo iaycaoaeuenoa e eiioeo aiaea ia 26.7%
((1591-1255):1255*100%).

Ooi/iaiiue eiyooeoeeaio oi/iinoe – ii?aaeaeyaony eae ioiioaiea
aeaiaaeiuo n?aaenoa, oeaiiuo aoiaa e aeaaeoi?neie caaeieaeaiiinoe (III
?acaeae aeoeaa) e e?aoein?i/iui iaycaoaeuenoaai (eoia III ?acaeaea
ianneaa aaeaina-iaooi).

Yoio iieacaoaeue oa?aeoa?ecoao, eaeay /anoue oaeoueo iaycaoaeuenoa
iiaeao auoue iiaaoaia ia oieueei ca n/ao iaee/iinoe, ii e ca n/ao
iaeeaeaaiuo iinooieaiee ca ioa?oaeaiioth i?iaeoeoeeth, auiieiaiiua
?aaiou eee ieacaiiua oneoae.

Aeey iaoaai i?eia?a yoi niioiioaiea ninoaaeei ia ia/aei aiaea 0.73 : 1
((299+612):1255) e ia eiiaoe aiaea 0.65 : 1 ((259+780):1591), o.a.
nie?aoeeinue ia 8 ioieoia.

Neaaeoao eiaoue a aeaeo, /oi aeinoiaa?iinoue auaiaeia ii ?acoeueoaoai
?an/aoia oeacaiiiai eiyooeoeeaioa e aai aeeiaieee a cia/eoaeueiie
noaiaie caaenyo io “ea/anoaa” aeaaeoi?neie caaeieaeaiiinoe (n?ieia
ia?aciaaiey, oeiainiaiai iieiaeaiey aeieaeieea e ae?.) Cia/eoaeueiue
oaeaeueiue aan niiieoaeueiie aeaaeoi?neie caaeieaeaiiinoe iiaeao
nicaeaoue oa?ico oeiainiaie onoie/eainoe i?aaei?eyoey.

Iauee eiyooeoeeaio eeeaeaeiinoe (eiyooeoeeaio iie?uoey) i?aaenoaaeyao
niaie ioiioaiea anao oaeoueo aeoeaia (eoia II ?acaeeea + eoia III
?acaeaea aeoeaa) e e?aoein?i/iui iaycaoaeuenoaai (eoia III ?acaeaea
ianneaa aaeaina iaooi). Ii iicaieyao onoaiiaeoue, a eaeie e?aoiinoe
oaeouea aeoeau iie?uaatho e?aoein?i/iua iaycaoaeuenoaa. A iauai neo/aa
ii?iaeueiuie n/eoathony cia/aiey yoiai iieacaoaey, iaoiaeyueany a
i?aaeaeao io 2 aei 3.

Neaaeoao eiaoue a aeaeo, /oi anee ioiioaiea oaeoueo aeoeaia e
e?aoein?i/iuo iaycaoaeuenoa ieaea, /ai 1 : 1, oi iiaeii aiai?eoue i
aunieii oeiainiaii ?enea, naycaiiii n oai, /oi i?aaei?eyoea ia a
ninoiyiee iieaoeoue naie n/aoa.

Niioiioaiea 1 : 1 i?aaeiieaaaao ?aaainoai oaeoueo aeoeaia e
e?aoein?i/iuo iaycaoaeuenoa. I?eieiay ai aieiaiea ?acee/ioth noaiaiue
eeeaeaeiinoe aeoeaia, iiaeii n oaa?aiiinoueth i?aaeiieiaeeoue, /oi ia
ana aeoeau aoaeoo ?aaeeciaaiu a n?i/iii ii?yaeea, a, neaaeiaaoaeueii, e
a aeaiiie neooaoeee aicieeaao oa?ica oeiainiaie noaaeeueiinoe
i?aaei?eyoey.

Anee aea cia/aiea eiyooeoeeaioa iie?uoey cia/eoaeueii i?aauoaao
niioiioaiea 1 : 1, oi iiaeii naeaeaoue auaiae i oii, /oi i?aaei?eyoea
?aniieaaaao cia/eoaeueiui iauaiii naiaiaeiuo ?ano?nia, oi?ie?oaiuo ca
n/ao nianoaaiiuo enoi/ieeia.

N iiceoeee e?aaeeoi?ia i?aaei?eyoey iiaeiaiue aa?eaio oi?ie?iaaiey
iai?ioiuo n?aaenoa yaeyaony iaeaieaa i?aaeii/oeoaeueiui. A oi aea a?aiy
n oi/ee c?aiey iaiaaeaea?a cia/eoaeueiia iaeaieeaaiea caiania ia
i?aaei?eyoee, ioaea/aiea n?aaenoa a aeaaeoi?neie caaeieaeaiiinoe iiaeao
auoue naycaii n iaoiaeui oi?aaeaieai aeoeaaie.

A iaoai i?eia?a cia/aiea eiyooeoeeaioa iie?uoey iaiyaony a oa/aiea aiaea
io 1.60 : 1 (2004:1255) aei 1.36 : 1 (2161:1591), /oi ieaea
?aeiiaiaeoaiuo cia/aiee aeey aiaeece?oaiiai iieacaoaey. I?e yoii
neaaeoao ioiaoeoue nie?auaiea aaee/eiu aiaeece?oaiiai iieacaoaey e
eiioeo aiaea ia 24 ioieoa, /oi yaeeinue ?acoeueoaoii aeeyiey aeaoo
oaeoi?ia: oaaee/aiey oaeoueo aeoeaia ia 7.8%

((2161-2004):2004*100% ) i?e iaeiia?aiaiiii ?inoa e?aoein?i/iuo
iaycaoaeuenoa e eiioeo aiaea ia 27.6%. Aeey auyniaiey i?e/ei noieue
?aceiai nie?auaiey eeeaeaeiinoe i?aaei?eyoey ninoaaeyaony oaaeeoea 2:

I?e?ino

Coaouee aeoeaa

oun. ?oa.

%

Aeaiaaeiua n?aaenoaa e e?aoein?i/iua oeiainiaua aeiaeaiey

(n/aoa 50,51,52,55)

-40.0

-13.4

Aeaaeoi?neay caaeieaeaiiinoue

(n/aoa 45,62,61,68,73,76)

+168.0

+27.4

Caianu oiaa?ii-iaoa?eaeueiuo oeaiiinoae (n/aoa 10,12,40,41)

+18.0

+2.4

Iniiaiua n?aaenoaa e i?i/ea aiaiai?ioiua aeoeau (01,04,06)

+452

+38.2

Aaeain

+609

+19.1

I?e?ino

Noaouee ianneaa

oun. ?oa.

%

?an/aou n e?aaeeoi?aie ii iaoiaa?iui iia?aoeeyi (ii iieaoa o?oaea, ii
?an/aoai n i?aaiaie nioe. no?aoiaaiey, n athaeaeaoii e ae?.)

(n/aoa 67,68,69,70)

+134.0

+36.7

E?aaeeoi?neay caaeieaeaiiinoue

(n/aoa 60,64,76)

+50

+7.6

Eiaoein?i/iua nnoaeu aaiea

+531.0

+148.7

Enoi/ieee nianoaaiiuo n?aaenoa

+471

+24.3

Aaeain

+609

+19.1

Eae neaaeoao ec aeaiiuo oaaeeoeu 2, iauay aaee/eia iaeaieaa n?i/iuo
iaycaoaeuenoa i?aaei?eyoey e eiioeo aiaea aic?inea, oiaaea eae iauai
aeaiaaeiuo n?aaenoa nie?aoeeny. Iaaeinoaoi/iinoue aunieieeeaeaeiuo
n?aaenoa o i?aaei?eyoey i?eaaea e oiio, /oi cia/eoaeueiue iauai n?i/iuo
iaycaoaeuenoa ieacaeny iie?uoui aeoeaaie n ioiineoaeueii iaaunieie
iai?a/eaaaiinoueth (aeaaeoi?neie caaeieaeaiiinoueth iieoiaoaeae,
caianaie oiaa?ii-iaoa?eaeueiuo oeaiiinoae). I?e yoii ia?auaao ia naay
aieiaiea e?aeia iianiay a oneiaeyo eioeyoeee oeiainiaay iieeoeea
oaaee/aiey iauaia e?aaeeoiaaiey naieo iieoiaoaeae: ii n?aaiaieth n
eiioeii i?ioeiai aiaea aeaaeoi?neay caaeieaeaiiinoue aic?inea ia 127.4%,
oiaaea eae aaee/eia e?aaeeoi?neie caaeieaeaiiinoe iinoaaueeai
oaaee/eeanue eeoue ia 107.6%. Aneaaenoaea yoiai cia/eoaeueiua noiiu,
iieo/aiiua i?aaei?eyoeai ii e?aoein?i/iui nnoaeai aaiea, auee a iniiaiie
ianna ia?aaeaiu iieoiaoaeyi e caeac/eeai (a ea/anoaa aeaaeoi?neie
caaeieaeaiiinoe); /anoue iieo/aiiuo ia caaiiie (ieaoiie) iniiaa n?aaenoa
ooea ia “aanieaoiia” e?aaeeoiaaiea iinoaaueeia (aaainu auaeaiiua) e
eeoue inoaaoayny aaee/eia i?eaea/aiiuo a oa/aiea aiaea n?aaenoa auea
eniieueciaaia ia iiiieiaiea caiania oiaa?ii-iaoa?eaeueiuo oeaiiinoae.
Oaeei ia?acii, i?aaei?eyoea ia?ooeei iniiaiie i?eioeei oniaoiie
oeiainiaie iieeoeee, i?aaeiieaaathuee e?aaeeoiaaiea naieo aeaaeoi?ia ia
oao aea oneiaeyo, ia eioi?uo naii i?aaei?eyoea iieo/aao e?aaeeou.

Ae?oaei iieacaoaeai, oa?aeoa?ecothuei eeeaeaeiinoue i?aaei?eyoey,
yaeyaony iai?ioiue eaieoae, eioi?ue ii?aaeaeyaony eae ?aciinoue oaeoueo
?anoiaeia e e?aoein?i/iuo iaycaoaeuenoa. Eiuie neiaaie, i?aaei?eyoea
eiaao iai?ioiue eaieoae aei oao ii?, iiea Oaeouea aeoeau i?aauoatho
e?aoein?i/iua

iaycaoaeuenoaa (eee a oeaeii aei oao ii?, iiea iii eeeaeaeii). Ii
aeaiiui aiaeece?oaiiai i?aaei?eyoey iai?ioiue eaieoae ca io/aoiue aiae
oiaiueoeeny n 749 oun. ?oa. aei 570 oun. ?oa. I?e yoii niioiioaiea
iai?ioiiai eaieoaea e e?aoein?i/iuo iaycaoaeuenoa ninoaaeei 0.59 a
ia/aea aiaea e 0.36 a eiioea. Yoi naeaeaoaeuenoaoao i oii, /oi a
aiaeece?oaiii ia?eiaea oaeouea aeoeau aieaa /ai iaiieiaeio noi?ie?iaaiu
ca n/ao caaiiuo n?aaenoa e a iaiueoae noaiaie – ca n/ao nianoaaiiuo
enoi/ieeia.

A yoie nayce iieacii ii?aaeaeeoue, eaeay /anoue nianoaaiiuo enoi/ieeia
n?aaenoa aeiaeaia a iaeaieaa iiaeeueiua aeoeau. Aeey yoiai
?ann/eouaaaony oae iacuaaaiue eiyooeoeeaio iaiaa?aiiinoe.

A iaoai i?eia?a eiyooeoeeaio iaiaa?aiiinoe ninoaaeyao 749 : 1932 =
0.397 a ia/aea aiaea e 570 : 2205 = 0.259 a eiioea, /oi a oeaeii
iiaeoaa?aeaeaao ?aiaa naeaeaiiua auaiaeu ioiineoaeueii no?oeoo?u
enoi/ieeia oi?ie?iaaiey oaeoueo aeoeaia ia i?aaei?eyoee. Ia oi?ie?iaaiea
oaeoueo aeoeaia auei iai?aaeaii ieiei 40% nianoaaiiuo n?aaenoa a ia/aea
aiaea e eeoue 26% e eiioeo aiaea. Eiay a aeaeo, /oi oaaee/aiea oaeoueo
?anoiaeia ca ia?eiae ninoaaeei 157 oun. ?oa., a nie?auaiea iai?ioiiai
eaieoaea – 179 oun. ?oa., iiaeii caeeth/eoue, /oi enoi/ieeii iiiieiaiey
iai?ioiuo n?aaenoa noaee caaiiua n?aaenoaa.

A oneiaeyo iaaeinoaoi/iinoe iai?ioiuo n?aaenoa aeecianiiniaiinoue
i?aaei?eyoey aoaeao caaenaoue io ninoiyiey e “ea/anoaa” aeoeaia: ninoaaa
i?iecaiaenoaaiiuo caiania, ni?ina ia i?iaeoeoeeth, iaaeaaeiinoe
iieoiaoaeae, a oaeaea n?i/iinoe aai iaycaoaeuenoa. Iiyoiio
ieii/aoaeueiua auaiaeu ioiineoaeueii oeiainiaie onoie/eainoe e
eeeaeaeiinoe i?aaei?eyoey iiaoo auoue naeaeaiu ii ?acoeueoaoai
aioo?aiiaai aiaeeca oaeoueo aeoeaia e e?aoein?i/iuo iaycaoaeuenoa.

1.2. Aioo?aiiee aiaeec ninoiyiey aeoeaia.

A oeaeyo oaeoaeaiiiai aiaeeca oeaeaniia?acii na?oiie?iaaoue ana
iai?ioiua aeoeau ii eaoaai?eyi ?enea. E i?eia?o, eiaaony aieueoay
aa?iyoiinoue oiai, /oi aeaaeoi?neoth caaeieaeaiiinoue aoaeao eaa/a
?aaeeciaaoue, /ai iacaaa?oaiiia i?iecaiaenoai, eee ?anoiaeu aoaeoueo
ia?eiaeia. I?e yoii neaaeoao o/eouaaoue iaeanoue i?eiaiaiey oiai eee
eiiai aeaea iai?ioiuo n?aaenoa. Oa aeoeau, eioi?ua iiaoo auoue
eniieueciaaiu oieueei n ii?aaeaeaiiie oeaeueth (niaoeeoe/aneea aeoeau),
eiatho aieueoee ?ene, /ai iiiaioeaeaaua aeoeau. *ai aieueoa n?aaenoa
aeiaeaii a aeoeau, iiiaaoea a eaoaai?eth aunieiai ?enea, oai ieaea
oeiainiaay onoie/eainoue i?aaei?eyoey.

I?eia?iay eeanneoeeaoeey oaeoueo aeoeaia ii eaoaai?eyi ?enea
i?aaenoaaeaia a oaaeeoea 3.

Aeiey o?oiiu a iauai iauaia oaeoueo aeoeaia, %

Ioeeiiaiea(a?.2-a?.4)

Noaiaiue ?enea

A?oiia oaeoueo aeoeaia

ia ia/aei aiaea

ia eiiaoe aiaea

Ieieia-eueiay

Iaee/iua aeaiaaeiua n?aaenoaa, eaaei?aaeecoaiua e?aoei-n?i/iua oeaiiua
aoiaae.

4.9

2.9

-2.0

Iaeay

Aeaaeoi?neay caaeieaeaiiinoue n ii?iaeueiui oeiainiaui iieiaeaieai +
caianu (eneeth-

/ay caeaaeaeua) + aioiaay i?i-

aeoeoeey, iieuecothuayny ni?inii.

53.8

49.8

-4.0

N?aaeiyy

I?iaeoeoeey i?iecaiaenoaaiii-

oaoie/aneiai iacia/aiey, iacaaa?oaiiia no?ieoaeuenoai,

?anoiaeu aoaeoueo ia?eiaeia.

8.8

9.5

+0.7

Aunieay

Aeaaeoi?neay caaeieaeaiiinoue

i?aaei?eyoee, iaoiaeyueony a oyaeaeii oeiainiaii iieiaea-iee, caianu
aioiaie i?iaeoe-

oeee, auoaaeoae ec oiio?aa-eaiey, caeaaeaeua caianu, ia-

eeeaeaeu.

32.5

40.7

+8.2

I?eaaaeaiiua a oaaeeoea 3 aeaiiua iieacuaatho, /oi 41.3% (8.8+32.5)
oaeoueo aeoeaia i?aaei?eyoey eiaee ia ia/aei aiaea n?aaeithth e aunieoth
noaiaiue ?enea; e eiioeo aiaea, aneaaenoaea oaaee/aiey aeiee aeoeaia n
aunieie noaiaiueth ?enea ia 8.2%, iieiaeaiea aua aieaa oooaeoeeinue. Ana
yoi i?aaenoaaeyao na?ueacioth oa?ico oeiainiaie onoie/eainoe
i?aaei?eyoey.

A ?acaeoea i?iaaaeaiiiai aiaeeca oeaeaniia?acii ioeaieoue oaiaeaioeeth
eciaiaiey niioiioaiee o?oaeii?aaeecoaiuo aeoeaia e iauae aaee/eiu
aeoeaia, a oaeaea o?oaeii?aaeecoaiuo e eaaei?aaeecoaiuo aeoeaia.
Oaiaeaioeey e ?inoo iacaaiiuo niioiioaiee oeacuaaao ia nieaeaiea
eeeaeaeiinoe.

I?e i?iaaaeaiee oaeiai aiaeeca neaaeoao iiiieoue, /oi eeanneoeeaoeey
iai?ioiuo n?aaenoa ia o?oaeii?aaeecoaiua e eaaei?aaeecoaiua ia iiaeao
auoue iinoiyiiie, a iaiyaony n eciaiaieai eiie?aoiuo yeiiiie/aneeo
oneiaee. Iai?eia?, a oneiaeyo ianoaaeeueiinoe niaaaeaiey e
i?iaeieaeathuaainy iaanoeaieaaiey ?oaey i?aaei?eyoey caeioa?aniaaiu
aeiaeeoue aeaiaaeiua n?aaenoaa a i?iecaiaenoaaiiua caianu e ae?oaea
aeaeu oiaa?ii-iaoa?eaeueiuo oeaiiinoae, eiathueo noaaeeueiue ?ino
?uii/iuo oeai, /oi aeaao iniiaaiea i?e/eneeoue oeacaiioth a?oiio aeoeaia
e eaaei?aaeecoaiui.

Aeiionoei, ninoiyiea o?oaeii?aaeecoaiuo aeoeaia ii aeaiiui
aiaeeoe/aneiai o/aoa i?aaei?eyoey oa?aeoa?ecoaony aeaiiuie,
i?aaenoaaeaiiuie a oaaeeoea 4.

Iieacaoaee

Ia ia/a-

ei aiaea,

oun. ?oa.

Ia eiiaoe

aiaea,

oun. ?oa.

Ioeeiia-

iea.

1. ?anoiaeu aoaeoueo ia?eiaeia

61

79

18

2. Iacaaa?oaiiia i?iecaiaenoai

110

118

8

3. Caeaaeaeua caianu, iaeeeaeaeu

246

341

95

4. Aioiaay i?iaeoeoeey, ia iieuecothuayny

ni?inii

37

34

-3

5. Niiieoaeueiay aeaaeoi?neay caaeieaeaiiinoue

170

301

131

6. Eoiai – o?oaeii?aaeecoaiua aeoeau

(no?.1+no?.2+no?.3+no?.4+no?.5)

624

873

249

7. Iauay aaee/eia oaeoueo aeoeaia

2004

2161

457

8. Ioiioaiea o?oaeii?aaeecoaiuo aeoe-

aia e iauae aaee/eia oaeoueo aeoeaia % (no?.6 / no?.7 * 100% )

31.1

40.4

9.3

9. Ioiioaiea o?oaeii?aaeecoaiuo aeoe-

aia e eaaei?aaeecoaiui aeoeaai

(no?.6 / (no?.7 – no?.6) * 100%)

42.5

67.8

22.6

Eae aeaeei, aeiey o?oaeii?aaeecoaiuo aeoeaia a iauai iauaia oaeoueo
aeoeaia e eiioeo aiaea oaaee/eeanue ia 9.3%, a eo ioiioaiea e
eaaei?aaeecoaiui aeoeaai iiauneeinue n 45.2% aei 67.8%. O/eouaay, /oi a
niioaaonoaee n aeaenoaothuei caeiiiaeaoaeuenoaii iaeia ia eiouanoai
i?aaei?eyoey aa?aony ni anae niaieoiiinoe iniiaiuo e iai?ioiuo n?aaenoa
e oeiainiauo aeoeaia, i?aaei?eyoeth iaiaoiaeeii ecaaaeyoueny io
iiaeiaiiai aaeeanoa. Oae, ii ?acoeueoaoai i?iaiaeeiie eiaaioa?ecaoeee
caeaaeaeua caianu e iaeeeaeaeu aeieaeiu auoue nienaiu; ia aaee/eio
niiieoaeueiie aeaaeoi?neie caaeieaeaiiinoe a onoaiiaeaiiii ii?yaeea
oi?ie?oaony ?aca?a ii niiieoaeueiui aeieaai; aioiaay i?iaeoeoeey, ia
iieuecothuayny ni?inii, iiaeao auoue ?aaeeciaaia ni neeaeeie e ae?.

Naiaeiua iaiauathuea aeaiiua i ninoiyiee oaeoueo aeoeaia ia i?aaei?eyoee
i?aaenoaaeaiu a oaaeeoea 5.

NO? 7

Нашли опечатку? Выделите и нажмите CTRL+Enter

Похожие документы
Обсуждение

Ответить

Курсовые, Дипломы, Рефераты на заказ в кратчайшие сроки
Заказать реферат!
UkrReferat.com. Всі права захищені. 2000-2020