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Планирование себестоимости продукции

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AINOAeA?NOAAIIIA IA?ACIAAOAEUeIIA O*?AAEAeAIEA N?AAeIAA
I?IOANNEIIAEUeIIA IA?ACIAAIEA (AIO NII)

EAEOAENEEE OAOIIEIAE*ANEEE EIEEAAeAE (EOE)

NIAOeEAEUeIINOUe 260202 – Oaoiieiaey oeaaa, eiiaeeoa?neeo e iaea?iiiuo
ecaeaeee

EO?NIAAss ?AAIOA

Ii aeenoeeieeia yeiiiieea io?anee

Oa oaio: «Ieaie?iaaiea naaanoieiinoe i?iaeoeoeee»

Eaeoaa 2008 a.

NIAeA?AEAIEA

Aaaaeaiea

1. Oai?aoe/aneay /anoue

2. ?an/aoiay /anoue

Caeeth/aiea

Nienie eeoa?aoo?u

Aaaaeaiea

Oaiie aeaiiie eo?niaie ?aaiou yaeyaony ieaie?iaaiea naaanoieiinoe
i?iaeoeoeee.

Naaanoieiinoue – yoi noiia cao?ao ia i?iecaiaenoai e ?aaeecaoeeth
i?iaeoeoeee a aeaiaaeiii ecia?aiee.

Oeaeueth ieaie?iaaiey naaanoieiinoe i?iaeoeoeee yaeyaony aiciiaeiia aa
nieaeaiea e iaania/aiea ia yoie iniiaa iioeiaeueiiai o?iaiy cao?ao ia
i?iecaiaenoai e ?ino iaeiieaiee.

Aeey oiai /oiau ?aoeoue caaea/e iaiaoiaeeii i?iaanoe ?an/aou:

1. Ii?aaeaeeoue i?iecaiaenoaaiioth i?ia?aiio a iaoo?aeueiii ecia?aiee
(au?aaioea aiaeiaay);

2. Ii?aaeaeeoue noieiinoiie iieacaoaeue:

1. Oiaa?iay i?iaeoeoeey a iioiauo oeaiao i?aaei?eyoee;

2. Ia aai iniiaa ii?aaeaeyai oiaa?ioth i?iaeoeoeeth a ioioneiuo oeaiao.

3. ?an/ao naaanoieiinoe (ii?aaeaeyai eaaeaeue aeae cao?ao aoiaeyueo a
eaeueeoeyoeeth naaanoieiinoe):

1. Iniiaiia nu?uea e iaoa?eaeu

2. I?i/aa nu?uea e iaoa?eaeu

3. O?ainii?oii – caaioiaeoaeueiua ?anoiaeu (OC?)

4. Yeaeo?iyia?aey ia oaoiieiae/aneea ioaeaeu

5. Oiieeai ia oaoiieiae/aneea ioaeaeu

6. Iniiaiay ca?aaioiay ieaoa

7. Aeiiieieoaeueiay ca?aaioiay ieaoa

8. Aaeeiue nioeeaeueiue iaeia (ANI)

9. Iauea i?iecaiaenoaaiiua ?anoiaeu

10. Iauaoicyenoaaiiua ?anoiaeu

I?iecaiaenoaaiiay naaanoieiinoue (noiia no?ie n 1 ii 10).

11. Eiiia?/aneea ?anoiaeu

Iieiay naaanoieiinoue (i?iecaiaenoaaiiay naaanoieiinoue + eiiia?/aneea
?anoiaeu).

Eaeueeoeyoeey ninoaaeyaony ia eaaeaeue aeae i?iaeoeoeee:

· Ia aanue ieaie?oaiue auione

· Ia 1 oiiio

Iineieueeo naaanoieiinoue oa?aeoa?ecoao cao?aou, oi ethaia i?aaei?eyoea
noa?aaony aeinoe/ue aieaa ieceie naaanoieiinoe.

Ia iniiaa naaanoieiinoe n/eoathony oeaiu:

· *ai ieaea aoaeoo cao?aou oai aieueoa aoaeao i?eaueue i?aaei?eyoey
(?acieoea iaaeaeo aeioiaeii e eo cao?aoaie).

Iooe nieaeaiey naaanoieiinoe:

· Aaoiiaoecaoeey i?iecaiaenoaa (aeaao yeiiiieth nu?uey, nie?auaao
i?iecaiaenoaaiiue oeeee, nie?auaao ?o/iie o?oae);

· Aiaae?aiea iiauo oaoiieiaee;

· Iaaeiiouaiea a?aea a i?iecaiaenoaa ii i?aaiecaoeeiiiui i?e/eiai;

· I?eia?aoaiea iaoa?eaeia ii auaiaeiui oeaiai.

Enoiaeiua aeaiiua aaoiia iiaeiineiaiiai a/n iannie 0,4 ea
au?aaaouaaaiiai ia ia/e ION – 25:

I?iecaiaeeoaeueiinoue ia/e /aniaay, ?/ = 688,7 ea//

I?iecaiaeeoaeueiinoue ia/e nooi/iay, ?noo = 15824 ea/noo = 15,8 o/noo

Auoiae oeaaa Aoe = 137%

?aoeaioo?a

Iaeiaiiaaiea nu?uey?anoiae nu?uey, eaIoea ioaie/iay oeaaiiaea?iay
a/n100Ae?iaeaee oeaaiiaea?iua i?anniaaiiua1,5Nieue iiaa?aiiay
ieuaaay1,5Naoa? – ianie4,0Ia?aa?ei3,0

Oeaiu ia nu?uea

Aeae nu?ueyOeaia, ?oa. ca 1 eaIoea ioaie/iay oeaaiiaea?iay
a/n22,56Ae?iaeaee oeaaiiaea?iua i?anniaaiiua22,32Nieue iiaa?aiiay
ieuaaay3,60Naoa? – ianie23,76Ia?aa?ei69,84

Oa?eoiay noaaea

?ac?yaeOa?eoiay noaaea1246,42263,63281,04305,55337,66389,3

O?iaaiue iieaou o?oaea ia i?aaei?eyoee:

Iniiaiay ca?aaioiay ieaoa, Ini.c/i = 3447,4 oun.?oa.

Aeiiieieoaeueiay ca?aaioiay ieaoa, Aeii.c/i = 413,7

N?aaeiyy ca?aaioiay ieaoa, N?aae.c/i = 13406,6 oun.?oa.

?icie/iay oeaia ia aaoii iiaeiineiaiue, ?ic.oe = 18,40 ?oa.

2. ?an/aoiay /anoue

Aaoii iiaeiineiaiue a/n m = 0,4 ea

Ia/ue ION-25

?/ = 688,7 ea//

I?iecaiaeeoaeueiinoue nooi/iay ?ann/eouaaaony ii oi?ioea

?noo = ?/ * 23,

aaea 23 /- eiee/anoai /ania ?aaiou ia/e i?e 3-o niaiee

?noo = 15824 ea/noo = 15,8 o/noo

Au?aaioea aiaeiaay ?ann/eouaaaony ii oi?ioea

Aaiae = ?noo * 325 / 1000,

aaea 325 aeiae- yooaeoeaiia a?aiy ?aaiou aaaeouaai iai?oaeiaaiey (ia/e a
aiaeo)

Oyo = Oeaeaiaea?iia – Oeai.?ai.- Ooae.?ai.

Oyo = 365 – 25 – 15 = 325 aeiae

Oieoeoee?iaaiiay ?aoeaioo?a aaoiia iiaeiineiaiiai

Iaeiaiiaaiea nu?uey?anoiae nu?uey, eaIoea ioaie/iay o/i a/n100Ae?iaeaee
o/i i?anniaaiiua1,5Nieue iiaa?aiiay ieuaaay1,5Naoa?-ianie4,0Ia?aa?ei3,0

Oaaeeoea 1- Ieaie?iaaiea iio?aaiinoe e noieiinoe iniiaiiai e
aeiiieieoaeueiiai nu?uey

Aeae i?iaeoeoeeeAaoii iiaeiineiaiueAu?aaioea aiaeiaay, o5142,8Auoiae,
%137Aeae nu?ueyOeaia, ?oa.

ca 1 eaIi?ia ?anoiaea, eaEiee/anoai, oNoieiinoue, oun.?oa.Ioea ioaie/iay
a/n22,561003753,984688Eoiai ii
ioeao1003753,984688Ae?iaeaee22,321,556,31256,6Nieue
3,61,556,3202,7Naoa?-ianie23,764,0150,23568,8Ia?aa?ei
69,843,0112,67864Eoiai ii i?i/aiooo375,412892,1Anaaioo4129,397580,1

?an/ao eiee/anoaa ioee iaoiaeeony ii oi?ioea

Oioee=5142,8*100/137=3753,9 o

Noieiinoue ioee iaoiaeeony eae

No. ioee = Oeaia * Eiee/anoai

No.ioee = 22,56 * 3753,9 = 84688 oun.?oa.

?an/ao eiee/anoaa i?i/aai nu?uey

Ae?iaeaee

Ia 100 ea ioee – 1,5 ea ae?iaeaeae

Ia 3753,9 – o ae?iaeaeae

Oae?iae = 3753,9 * 1,5/100= 56,3 o

Nieue

Oniee = 3753,9 * 1,5/ 100 = 56,3 o

Naoa?-ianie

On-i= 3753,9 * 4,0/ 100 = 150,2 o

Ia?aa?ei Oia?a=3753,9 * 3,0/ 100 = 112,6 o

Oaaeeoea 2 – ?an/ao o?ainii?oii- caaioiaeoaeueiuo ?anoiaeia ia nu?uea

Aeae nu?ueyEiee/anoai, o

Noieiinoue, oun.?oaIi?ia ?anoiaeia, ?oaNoiia OC?, oun.?oaIoea, o3753,9
*135 ia 1 o /1000 = 506,78I?i/aa nu?uea, oun.?oa.12892,10,31 ia 1
?oa3996,55Eoiai OO4503,33

Oaaeeoea 3 – ?an/ao iio?aaiinoe e noieiinoe yeaeo?iyia?aee ia
oaoiieiae/aneea ioaeaeu

Aeae i?iaeoeoeeeAu?aaioea a aiae, oIi?ia ?anoiaea yeaeo?iyia?aee,
eAo//Iio?aaiinoue a yeaeo?iyia?aee, eAo//Oa?eo ca 1 eAo//, ?oaNoieiinoue
yeaeo?iyia?aee, oun.?oa.Aaoii iiaeiineiaiue5142,8703599962,04734,4

Iio?aaiinoue ii?aaeaeyaony ii oi?ioea

I= Vi* I?

I= 5142,8 * 70 = 359996 eAo//

Noieiinoue yeaeo?iyia?aee ii?aaeaeyaony

No = Oe * I / 1000

No= 359996 * 2,04 / 1000= 734,4 oun.?oa

Oaaeeoea 4- ?an/ao iio?aaiinoe e noieiinoe oiieeaa ia oaoiieiae/aneea
ioaeaeu

Aeae i?iaeoeoeeeAu?aaioea a aiae, oIi?ia ?anoiaea oneiaiiai oiieeaa,
ea/oIio?aaiinoue a oneiaiii oiieeaaAeae iaoo?aeueiiai
oiieeaaEiyooeoeeaio ia?aaiaea oneiaiiai oiieeaa a
iaoo?aeueiiaIio?aaiinoue a iaoo?aeueiii oiieeaaOa?eo ca 1 ea,
?oaNoieiinoue oiieeaa, oan.?oaAaoii iiaeiineiaiue5142,8*150/1000=

771,42aac1,17659,333,031997,8

Iio?aaiinoue a iaoo?aeueiii oiieeaa iaoiaeeony

Ii = Ione / 1,17

Ii = 771,42 / 1,17 = 659,33

Noieiinoue oiieeaa iaoiaeeony

No = Oeaia * Ii

No = 3,03 * 659,33 = 1997,8

Oaaeeoea 5- Ieaie?iaaiea /eneaiiinoe ?aai/eo iniiaiiai i?iecaiaenoaa e
a?eaaaeiie oa?eoiie noaaee

Iaeiaiiaaiea i?ioannee?ac?yaeEiee/anoai ?aai/eo a niaioEiee/anoai
niaissai/iue ninoaa, /aeIiaeiaia a ninoaaa, /aeOoaoiue ninoaa,
/aeOa?eoiay noaaea, ?oaNoiia aeiaaiuo oa?eoiuo noaaie, ?oaIaea?ue-
ianoa?613314389,31167,9Iia?aoi? AOI413314305,5916,5?aaioiee
?anoai?i/iiai ocea313314281,0843,0Oanoiaiae513314337,61012,8Iia?aoi?
O?I313314281,0843,0Oeeaae/ee aioiaie
i?iaeoeoeee213314263,6790,8EoiaiO6O18624O5574,0

ssai/iue ninoaa iaoiaeeony eae

ssai/.nin-a = eie-ai ?aa. a niaio * eie-ai niai

ssai/.nin-a = 1*3=3 /ae

Ooaoiue ninoaa iaoiaeeony eae

Ooao.nin-a = yai/. nin-a + iiaeiaia

Ooao. nin-a = 3+1=4 /ae

Noiia aeiaaiuo oa?eoiuo noaaie iaoiaeeony eae

Noiia aeiaa. oa?eo.noaaie = oa?eo noaaea * yai/.nin-a

Noiia aeiaa. oa?eo.noaaie = 389,3 * 3 = 1167,9 ?oa

?an/ao naeaeueiie ?anoeaiee ca 1 oiiio iaoiaeeony eae

?nae= noiia oa?eo. noaa./ Iau?.noo

?nae = 5574 / 15,8 =352,8 ?oa

Oaaeeoea 6- Ieaie?iaaiea aiaeiaiai oiiaea iieaou o?oaea ?aai/eo
iniiaiiai i?iecaiaenoaa

Iaeiaiiaaiea ecaeaeeyAu?aaioea a aiae, oNaeaeueiay ?anoeaiea, ?oaOCI ii
naeaeueiie ?anoeaiee, oun.?oaAeiieaoa 90%, oan.?oaIniiaiay ca?aaioiay
ieaoa, oun.?oaAeiiieieoaeueiay ca?aaioiay ieaoa 12% io iniiaiie,
oun.?oaAiaeiaie oiiae iieaou o?oaea, oun.?oaAaoii
iiaeiineiaiue5142,8352,81814,41633,03447,4413,73861,12

OCI ii naeaeueiie ?anoeaiea, oun.?oa, iaoiaeeony eae

OCInae = ?nae * Aaiae / 1000

OCInae = 352,8 * 5142,8 / 1000 = 1814,4 oun.?oa

Aeiieaoa 90% io OCInae iaoiaeeony eae

Aeiieaoa = OCInae * 0,9 = 1814,4 * 0,9 = 1633,0 oun.?oa

Iniiaiay ca?aaioiay ieaoa iaoiaeeony eae

Ini.c/i = OCInae + aeiieaoa

Ini.c/i = 1814,4 + 1633 = 3447,4 oun.?oa

Aeiiieieoaeueiay c/i 12% io iniiaiie c/i iaoiaeeony eae

Aeii.c/i = Ini.c/i * 0,12

Aeii.c/i = 3447,4 * 0,12 = 413,7 oun.?oa

Aiaeiaie oiiae iieaou o?oaea iaoiaeeony eae

Aiaeia.oiiae iie.o?oaea = ini.c/i +aeii.c/i

Aiaeia.oiiae iie.o?oaea = 3447,4 + 413,7 = 3861,1 oun.?oa

C/i n?aae = Aiaeia.oiiae iie.o?oaea / ooao.nin-a / 12 ian * 1000

C/i n?aae = 3861,1 / 24 /12 * 1000 = 13406,6 ?oa

I?iecaiaeeoaeueiinoue o?oaea a iniiaiii i?iecaiaenoaa ii iaoo?aeueiiio
iaoiaeo ,Ai,o, iaoiaeeony eae

Ai = Aaiae / ooao.nin-a

Ai = 5142,8 / 24 = 214,3

Oaaeeoea 7- Eaeueeoeyoeey naaanoieiinoe i?iaeoeoeee

? i/iIaeiaiiaaiea noaoae cao?aoNoiia, oun.?oaNo?oeoo?a, %1Iniiaiia
nu?uea846882I?i/aa nu?uea12892,13OC?4503,334Yeaeo?iyia?aey734,45Oiieeai
iniiaiay c/i1997,86Iniiaiay c/i3447,47Aeiiieieoaeueiay
c/i413,78ANI1003,99Iauai?iecaiaenoaaiiua
?anoiaeu12410,6410Iauaoicyenoaaiiua ?anoiaeu14479,1I?iecaiaenoaaiiay
naaanoieiinoue136570,411Eiiia?/aneea ?anoiaeu1092,6Iieiay
naaanoieiinoue137663?an/ao oeaiu26,8

?an/ao Aaeeiiai nioeeaeueiiai iaeiaa, oun.?oa. iaoiaeeony eae

ANI ?aaai 26% io AOCI

ANI = AOCI * 0,26

ANI = 3861,1 * 0,26 = 1003,90 oun.?oa

?an/ao iauai?iecaiaenoaaiiuo ?anoiaeia, oun.?oa. iaoiaeeony eae

Iauai?iec.?ano. = ini.c/i * 3,6

Iauai?iecaiaenoaaiiua ?anoiaeu ?aaiu 360-480 % io iniiaiie ca?aaioiie
ieaou

Iauai?iec.?ano. = 3447,4 * 3,6 = 12410,64 oun.?oa

?an/ao iauaoicyenoaaiiuo ?anoiaeia, oun.?oa. iaoiaeeony eae

Iauaoicyenoaaiiua ?anoiaeu ?aaiu 420-570 % io iniiaiie ca?aaioiie ieaou

Iauaoic.?ano. = ini.c/i * 4,2

Iauaoic.?ano.= 3447,4 * 4,2 = 14479,10 oun.?oa.

?an/ao eiiia?/aneeo ?anoiaeia, oun.?oa iaoiaeeony eae

Eiiia?/aneea ?anoiaeu ?aaiu 0,8-1,5 % io i?iecaiaenoaaiiie naaanoieiinoe

Eii.?ano. = i?iecaiae.naaano. * 0,8 / 100

Eii.?ano. = 136570,4 * 0,8 / 100 = 1092,60 oun.?oa.

?an/ao iieiie naaanoieiinoe, IN, oun.?oa., iaoiaeeony eae

IN = i?iecaiae.naaano + eii.?ano.

IN = 136570,4 + 1092,6 = 137663 oun.?oa.

Naaanoieiinoue 1 o iaoiaeeony ii oi?ioea

N1 o = N iieiay / A aiae

N 1 o = 137663 / 5142,8 = 26,80 oun.?oa.

?an/ao i?eauee ca 1 o, oun.?oa., iaoiaeeony ii oi?ioea

I?ea.ca 1 o = N1 o * ie.o?.?aio. / 100

Ieaiiaue o?iaaiue ?aioaaaeueiinoe ninoaaeyao 25 %

I?ea.ca 1 o = 26,8 * 25 /100 = 6,70 oun.?oa.

?an/ao iioiaie oeaiu ca 1 o, IOe, oun.?oa. iaoiaeeony ii oi?ioea

IOe1 o = N1 o + i?ea. Ca 1 o

IOe1 o = 26,8 + 6,7 = 33,50 oun.?oa.

?an/ao IAeN inouanoaeyaony ii oi?ioea

IAeN = IOe1 o * 0,1

IAeN = 33,5 * 0,1 = 3,35

?an/ao naiaiaeiie ioioneiie oeaiu ca 1 o, oun.?oa., iaoiaeeony ii
oi?ioea

Na.ioi.oeaia1 o = IOe1 o + IAeN

Na.ioi.oeaia1 o = 33,5 + 3,35 = 36,85 oun.?oa.

?an/ao naiaiaeiie ioioneiie oeaiu ca 1 oo., ?oa., iaoiaeeony ii oi?ioea

Na.ioi.oeaia (oo) = Na.ioi. oeaia1 o * m

Na.ioi.oeaia (oo) = 36,85 * 0,4 = 14,74 ?oa.

?an/ao ?icie/iie oeaiu ca 1 oo., ?oa., iaoiaeeony ii oi?ioea

?ic.oeaia1 oo = Na.ioi.oeaia (oo) * iaeeaeea oi?a. i?a.

Iaeeaeea oi?aiaie i?aaiecaoeee ninoaaeyao 25 %

?ic.oeaia1 oo = 14,74 * 1,25 = 18,40 ?oa.

?an/ao oiaa?iie i?iaeoeoeee, OIiio oe, oun.?oa., iaoiaeeony ii oi?ioea

OIiio oe = Aaiae * IOe1 o

OIiio oe = 5142,8 * 33,5 = 172284 oun.?oa.

?an/ao oiaa?iie i?iaeoeoeee a ioioneiuo oeaiao,OIioi oe, oun.?oa.,
iaoiaeeony ii oi?ioea

OIioi oe = Ioi.oeaia1 o * Aaiae

OIioi oe = 36,85 * 5142,8 = 189512,20 oun.?oa.

Oaaeeoea 8 – I?iecaiaenoaaiiay i?ia?aiia a iaoo?aeueiii ecia?aiee

Iaeiaiiaaiea ecaeaeeyIanna, eaAu?aaioea nooi/iay, oAiaeiaie oiiae
a?aiaie ia/e, aeiaeAu?aaioea aiaeiaay, oIioiaay oeaia ca 1 o ,
oun.?oa.Oiaa?iay i?iaeoeoeey a iio. Oeaiao, oun.?oa.Ioioneiay oeaia ca 1
o, oun.?oa.Oiaa?iay i?iaeoeoeey a ioioneiuo oeaiaoAaoii
iiaeiineiaiue0,415,83255142,833,517228436,85189512,2

Oaaeeoea 9 – ?an/ao i?eauee, ?aioaaaeueiinoe e cao?ao ia 1 ?oa. oiaa?iie
i?iaeoeoeee

Iaeiaiiaaiea i?iaeoeoeeeOiaa?iay i?iaeoeoeey a iioiauo oeaiao,
oun.?oa.Iieiay naaanoieiinoue, oun.?oa.I?eaueue, oun.?oa.Cao?aou ia 1
?oa. oiaa?iie i?iaeoeoeee, ?oa.?aioaaaeueiinoue, %Aaoii
iiaeiineiaiue172284137663346210,8025

I?eaueue ?ann/eouaaaony ii oi?ioea

I = OIiio oe – IN

I = 172284 – 137663 = 34621 oun.?oa.

Cao?aou ia 1 ?oa. oiaa?iie i?iaeoeoeee ?ann/eouaaaony ii oi?ioea

C1?oa. OI = N / OI

C1?oa. OI = 137663 / 172284 = 0,80 ?oa.

?aioaaaeueiinoue, %, ?ann/eouaaaony ii oi?ioea

? = I / N * 100

? = 34621 / 137663 * 100 = 25 %

Oaaeeoea 10 – Naiaeiay oaaeeoea oaoieei–yeiiiie/aneeo iieacaoaeae

? i/iIaeiaiiaaiea iieacaoaeaeCia/aiea iieacaoaeae1. Aiaeiaie iauai
i?iecaiaenoaa, o5142,82. Oiaa?iay i?iaeoeoeey a iioiauo oeaiao,
oun.?oa.1722843. Oiaa?iay i?iaeoeoeey a ioioneiuo oeaiao,
oun.?oa.189512,24. Naaanoieiinoue iieiay, oun.?oa.1376635. I?eaueue,
oun.?oa.346216. Cao?aou ia 1 ?oa. oiaa?iie i?iaeoeoeee, ?oa.0,807.
?aioaaaeueiinoue, %258. *eneaiiinoue iniiaiuo ?aai/eo, /ae249. Au?aaioea
iaoo?aeueiay, o214,310. Au?aaioea noieiinoiay, oun.?oa.7178,511.
N?aaeiyy ca?aaioiay ieaoa, oun.?oa.13406,612. ?icie/iay oeaia, ?oa.18,40

Au?aaioea iaoo?aeueiay ?ann/eouaaaony ii oi?ioea

Aiaoo? .= Aaiae / ooaoiue ninoaa

Aiaoo? .= 5142,8 / 24 = 214,3 o

Au?aaioea noieiinoiay ?ann/eouaaaony ii oi?ioea

Anoieiinoiay = OIiio.oe / ooaoiue ninoaa

Anoieiinoiay = 172284 / 24 = 7178,5 oun.?oa.

Nienie eeoa?aoo?u

1. Na?aaaa – «Yeiiiieea i?aaei?eyoey»

2. A. A. Ai?aeaaa – «Yeiiiieea ieuaaiai i?aaei?eyoey»

3. Aieeia – «Yeiiiieea i?aaei?eyoey»-2007 a.

4. I.O. Aeaieeia, C. A. Oeoiai – « Yeiiiieea oeaaiiaea?iiai
i?iecaiaenoaa»

5. Eiiniaeo ii aeenoeeieeia

6. Eo?niaay ?aaioa ii oaoiieiaee oeaaa

Oai?aoe/aneay /anoue

A aeaiiie eo?niaie ?aaioa y i?iecaaea ?an/aoioth /anoue. A yoie
?an/aoiie /anoe y iaoiaeeea ana iaiaoiaeeiua aeaiiua.

A ia?aoth i/a?aaeue y iaoea au?aaioeo aiaeiaoth eioi?ay ninoaaeyao
5142,8 oiii. Caoai y ?ann/eouaaea eiee/anoai iniiaiiai nu?uey (ioee) iii
ninoaaeyao 3753, o. Noieiinoue ioee n o/aoii oeaiu e eiee/anoaa ?aaia
84688 oun.?oa.

Eoiai ii ioea = 84688 oun.?oa.

Iioii neaaeiaae ?an/ao eiee/anoaa i?i/aai nu?uey:

Ae?iaeaee = 56,3 o

Nieue = 56,3 o

Naoa? – ianie = 150,2 o

Ia?aa?ei = 112,6 o

Noieiinoue i?i/aai nu?uey n o/aoii oeaiu e eiee/anoaa ninoaaeyao:

Ae?iaeaee = 1256,6 oun.?oa.

Nieue = 202,7 oun.?oa.

Naoa? – ianie = 3568,8 oun.?oa.

Ia?aa?ei = 7864 oun.?oa.

Eoiai ii i?i/aio nu?ueth = 12892,1 oun.?oa.

Ai- aoi?uo neaaeiaae ?an/ao o?ainii?oii- caaioiaeoaeueiuo ?anoiaeia(OC?)
ia nu?uea:

Noiio OC? ii ioea ?aaia 506,78 oun.?oa.

Noiio OC? ii i?i/aio nu?ueth ?aaai 3996,55 oun.?oa.

A- o?aoueeo y ?ann/eoaea iio?aaiinoue e noieiinoue yeaeo?iyia?aee ia
oaoiieiae/aneea ioaeaeu, oae eae ia/ue, eioi?oth y eniieueciaaea
yeaeo?e/aneay.

Iio?aaiinoue a yeaeo?iyia?aee = 359996 eAo//

Noieiinoue yeaeo?iyia?aee = 734,4 oun.?oa.

A- /aoaa?ouo ?ann/eoaea iio?aaiinoue e noieiinoue oiieeaa ia
oaoiieiae/aneea ioaeaeu. Iio?aaiinoue a oneiaiii oiieeaa = 771,42
eAo//.iio?aaiinoue a iaoo?aeueiii oiieeaa = 659,33 eAo//. Noieiinoue
oiieeaa = 1997,8 oun.?oa.

A- iyouo ?ann/eoaea iniiaioth ca?aaioioth ieaoo = 3447,4 oun.?oa.
Aeiiieieoaeueioth ca?aaioioth ieaoo = 413,7 e n?aaeithth ca?aaioioth
ieaoo eioi?ay ?aaia 13406,6 oun.?oa.

A- oanouo i?iecaaea ?an/ao aaeeiiai nioeeaeueiiai iaeiaa (ANI), ii
ninoaaeyao 26% io OCI. A iiae eo?niaie ?aaioa ii = 1003,9 oun.?oa.

Caoai y i?iecaaea ?an/ao iauai?iecaiaenoaaiiuo ?anoiaeia.
Iauai?iecaiaenoaaiiua ?anoiaeu ninoaaeytho 360-480 % io Ini.c/i. Ii iiei
?an/aoai Iauai?iecaiaenoaaiiua ?anoiaeu = 12410,64 oun.?oa.

Iauaoicyenoaaiiua ?anoiaeu ninoaaeytho 420- 570 % io Ini.c/i. Ii iiei
?an/aoai iie ninoaaeytho 14479,1 oun.?oa.

I?iecaiaenoaaiiay naaanoieiinoue ?aaia 136570,4 oan.?oa.

Eiiia?/aneea ?anoiaeu ninoaaeytho 0,8-1,5 % io i?iecaiaenoaaiiie
naaanoieiinoe. Ii iiei ?an/aoai iie ?aaiu 1092,6 oun.?oa.

Iniiauaaynue ia i?aaeuaeoueo ?an/aoao y iaoea iieioth naaanoieiinoue,
IN, oun.?oa., eioi?ay ?aaia 137663 oun.?oa.

Caoai y i?iecaaea ?an/ao naaanoieiinoe 1 oiiiu iia ?aaia 26,8oun.?oa.

Caoai y ?ann/eoaea i?eaueue ca 1 oiiio iia ?aaia 6,7 oun.?oa.

?ann/eoaea iioiaoth oeaio ca 1 oiiio iia ?aaia 33,5 oun.?oa.

?ann/eoaea naiaiaeioth ioioneioth oeaio ca 1 oiiio, iia ?aaia 36,85
oun.?oa.

?ann/eoaea naiaiaeioth ioioneioth oeaio ca 1 oooeo iia, ?aaia 14,74 ?oa.

Ia iniiaa i?aaeuaeoueo ?an/aoia i?iecaaea ?an/ao ?icie/iie oeaiu ca 1
oooeo, iia ?aaia 18,40 ?oa.

Caeeth/aiea

A aeaiiie eo?niaie ?aaioa y auiieieea ?an/aoioth /anoue, ec eioi?ie
ociaea ?icie/ioth oeaio aaoiia iiaeiineiaiiai e iia ninoaaeyao 18,40
?oaeae. Ec yoiai neaaeoao /oi ana i?aaeuaeouea ?an/aou auee ?ann/eoaiu,
aa?ii e oeaia aiieia iioeiaeueia a iuiaoiaa a?aiy.

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