?AOA?AO
Eo?niaie i?iaeo niaea?aeeo 22 n., 9 oaaeeoe, 4 enoi/ieea.
A i?iaeoa i?eaaaeai aecian-ieai AIIO “Aeicaaiae “Aeiia?aae” ia 1996
aiae. ?ann/eoaia naaanoieiinoue i?iecaiaeeiie i?iaeoeoeee, a? oeaia,
?aioaaaeueiinoue i?iaeoeoeee, i?iecaiaenoaa e i?iaeaae, ii?ia i?eauee.
Iainiiaaia ia?eaoeiaiaay iieeoeea aeey iieo/aiey iaeaieueoae i?eauee.
NIAeA?AEAIEA
TOC \o “1-3” \f \t “?aoa?ao;3;Caaieiaie2;2” Aaaaeaiea PAGEREF
_Toc406768382 \h 5
1.Iienaiea oe?iu PAGEREF _Toc406768383 \h 6
1.1. Iacaaiea oe?iu PAGEREF _Toc406768384 \h 6
1.2. ?iae aeayoaeueiinoe: PAGEREF _Toc406768385 \h 6
1.3. Iauay oa?aeoa?enoeea oiaa?a: PAGEREF _Toc406768386 \h 6
1.4. I?eaioe?iai/iay /eneaiiinoue ia?niiaea: PAGEREF _Toc406768387 \h
7
2. Naiaeea eiio?ieueiuo iieacaoaeae PAGEREF _Toc406768388 \h 7
3. Oaeouay ia?eaoeiaiaay neooaoeey PAGEREF _Toc406768389 \h 8
3.1. Naaiaioaoeey ?uiea PAGEREF _Toc406768390 \h 8
3.2. Iniiaiua eiieo?aiou PAGEREF _Toc406768391 \h 8
4. Oiaa?iay no?aoaaey oe?iu PAGEREF _Toc406768392 \h 9
4.1. Oiaa?. Anni?oeiaio. Iiceoeeiie?iaaiea PAGEREF _Toc406768393 \h 9
4.2. Naaiaio ?uiea, aeey eioi?iai i?aaeiacia/ai iao oiaa? PAGEREF
_Toc406768394 \h 9
4.3. Ieaie?oaiue iau?i auionea PAGEREF _Toc406768395 \h 10
4.4. Iianiinoe, eioi?ua iiaoo iiaeeyoue ia nauo oiaa?a e
aiciiaeiinoe i?ioeaiaeaenoaey ei PAGEREF _Toc406768396 \h 11
5. Oeaia oiaa?a e ieaie?oaiay i?eaueue PAGEREF _Toc406768397 \h 12
5.1 . Oei ?uiea e iaoiae oeaiiia?aciaaiey. PAGEREF _Toc406768398 \h
12
5.2. Naaanoieiinoue. PAGEREF _Toc406768399 \h 13
5.3. ?an/ao aiaeiauo cao?ao ia iieaoo o?oaea PAGEREF _Toc406768400 \h
15
5.4. ?an/ao ?anoiaeia ia niaea?aeaiea e yenieoaoaoeeth
iai?oaeiaaiey PAGEREF _Toc406768401 \h 15
5.5. Oeaia. PAGEREF _Toc406768402 \h 16
5.6. ?an/ao eiyooeoeeaioia oeiainiaie ioeaiee PAGEREF _Toc406768403 \h
17
6. Oeiainiaue ieai PAGEREF _Toc406768404 \h 18
7. I?iaaaeaiea ?aeeaiiie eaiiaiee PAGEREF _Toc406768405 \h 18
7.1. ?aaeecaoeey ?aeeaiu PAGEREF _Toc406768406 \h 18
8. Noaia ?ani?ino?aiaiey oiaa?ia PAGEREF _Toc406768407 \h 19
8.1. Iaoiaeu noeioee?iaaiey nauoa PAGEREF _Toc406768408 \h 19
9. Ioeaiea ?eneia PAGEREF _Toc406768409 \h 20
Caeeth/aiea. PAGEREF _Toc406768410 \h 21
Nienie eniieueciaaiiuo enoi/ieeia PAGEREF _Toc406768411 \h 22
Aaaaeaiea
Aecian-ieai yaeyaony iaeiei ec ia?auo iaiauathueo aeieoiaioia
iainiiaaiey eiaanoeoeee e niaea?aeeo oe?oiiaiiua aeaiiua i ieaie?oaiie
iiiaieeaoo?a e iauaiao auionea i?iaeoeoeee, oa?aeoa?enoeee ?uieia nauoa
e nu?ueaaie aacu, iio?aaiinoue i?iecaiaenoaa a caiaeueiuo,
yia?aaoe/aneeo e o?oaeiauo ?ano?nao, a oaeaea niaea?aeeo ?yae
iieacaoaeae, aeathueo i?aaenoaaeaiea i eiiia?/aneie, athaeaeaoiie e
yeiiiie/aneie yooaeoeaiinoe ?anniao?eaaaiiai i?iaeoa e a ia?aoth
i/a?aaeue i?aaenoaaeythueo eioa?an aeey o/anoieeia-eiaanoi?ia i?iaeoa.
?an/aou iieacaoaeae aaeaioe?iaaiu e o?aaiaaieyi e oneiaeyi nia?aiaiiiai
ioa/anoaaiiiai e ca?oaaaeiiai eiaanoe?iaaiey.
Aecian-ieai yaeyaony iauaeoii eioaeeaeooaeueiie nianoaaiiinoe,
i?aaeiaoii eiiia?/aneie oaeiu e iiaeeaaeeo niioaaonoaothuae caueoa.
1.Iienaiea oe?iu
1.1. Iacaaiea oe?iu
AICO “Aeicaaiae “Aeiia?aae” (ca?aaeno?e?iaai a Oi?aiai-I?iiuoeaiiie
iaeaoa ?O, iiia? eeoeaicee 16478561)
Aae?an: 361004, EA?, a. I?ioeaaeiue, oe. Ea?iiioiaa, 27
Aee?aeoi?: Iaiia A.N. , oae. (87144)-52129
AICO “Aeicaaiae “Aeiia?aae” iaeaaeaao neeaaeneeie ieiuaaeyie 1250 ea. i
e i?iecaiaenoaaiiua ieiuaaee 2200 ea. i
1.2.?iae aeayoaeueiinoe:
Au?aaioea e ?iceea aei, eiiueyeia, aiaeee
1.3.Iauay oa?aeoa?enoeea oiaa?a:
Iaoa i?iaeoeoeey caieiaao caneoaeaiiia ianoi n?aaee aeeiaieueiuo
iaieoeia, auioneaaiuo a ?innee, /oi iiaeoaa?aeaeaaony iiiai/eneaiiuie
iaa?aaeaie, iieo/aiiuo iaie ia ?acee/iuo aunoaaeao.
Eniieuecoaiia iaie aunieiea/anoaaiiia nu?uea e eeanne/aneea ?aoeaiou
i?eaioiaeaiey aei, aiaeie e eiiueyeia iaania/eee iai ecaanoiinoue e
oi?ioee nauo.
1.4.I?eaioe?iai/iay /eneaiiinoue ia?niiaea:
Oaaeeoea 1.4.1
NN
Eiee/anoai (/ae.) N?aaeiyy ca?aaioiay ieaoa (a ianyoe), ?oa.
1. ?oeiaiaeyuee ninoaa 12 240000
2. Niaoeeaeenou 17 210000
3. Oeao ii au?aaioea aeiiiaoa?eaeia
7
200000
4. Oeao ii i?iecaiaenoao e?aieaiuo aeiiiaoa?eaeia
14
200000
5. Eiiuey/iue oeao 15 200000
6. Oeao ?iceeaa aei, eiiueyeia 29 200000
7. Aiaei/iue oeao 24 200000
8. Oa?iue oeao 22 200000
9. Iaoaie/aneee oeao 39 200000
10. Iai?iiuoeaiiue ia?niiae 8 150000
Eoiai: 187 2000000
2. Naiaeea eiio?ieueiuo iieacaoaeae
Oaaeeoea 2.1
1995 1996
Nauo, o. aeae.
aeii e?aieaiia
aeii ieiaeiai-yaiaeiia
eiiueye
aiaeea
Eoiai:
52,1
21,7
27,2
159,7
260,7
25
50
15
200
290
Oeaia, iei.?oa. 27,08 48,3
I?eaueue, iei.?oa. 1756 1464
?anoiaeu ia ia?eaoeia, iei.?oa. 5 7
3. Oaeouay ia?eaoeiaiaay neooaoeey
3.1. Naaiaioaoeey ?uiea
Naaiaioii ?uiea aeey aeeiaieueiuo iaieoeia, i?iecaiaeeiue aeicaaiaeii
“Aeiia?aae”, n aaia?aoe/aneie oi/ee c?aiey aoaeao ?uiie ai?iaea
I?ioeaaeiiai e aeecei ?aniieiaeaiiuo e iaio ai?iaeia
Eaaa?aeeii-Aaeea?ee, a eioi?uo ia nouanoaoao oe?i, caieiathueony
i?iecaiaenoaii aeii-aiaei/iuo ecaeaeee.
3.2.Iniiaiua eiieo?aiou
Aiaeece?oy neooaoeeth ia ?uiea nauoa aeeiaieueiie i?iaeoeoeee
i?eoiaeei e auaiaeo, /oi iniiaiuie eiieo?aioaie yaeythony ca?oaaaeiua
i?iecaiaeeoaee nie?oiuo iaieoeia. Eo i?iaeoeoeey ii/oe anaaaea
ioee/aaony aunieei ea/anoaii, oe?ieei anni?oeiaioii, ?aciiia?aceai
oiaeiaee. Iniiaiie iaaeinoaoie – aunieea oeaiu.
Noaey ii iauaiai nauoa, iiaeii neacaoue, /oi yoe oiaa?u, a oeaeii,
ia iieiinoueth oaeiaeaoai?ytho iio?aaiinoe iieoiaoaeae. No?aoaaey
eiieo?aioia aa?anneaia e a ioaaoa ?uiea iie eniieuecotho iaoiaeu
aeeooa?aioee?iaaiiiai ia?eaoeiaa.
Oaeei ia?acii, ec anaai auoaneacaiiiai iiaeii naeaeaoue auaiae,
/oi o ian anoue aeiaieueii ia?niaeoeaiay ia?eaoeiaiaay aiciiaeiinoue
nauoa i?iaeoeoeee aunieiai ea/anoaa ii ieceei oeaiai.
E?iia oiai:
I?e iieoiea iioii onoaiaaeeaaai neeaeeo 5%
E?oiiui oi?aiaui ia?oia?ai neeaeee aei 10 %
4. Oiaa?iay no?aoaaey oe?iu
4.1. Oiaa?. Anni?oeiaio. Iiceoeeiie?iaaiea
A anni?oeiaioa iaoae i?iaeoeoeee i?enoonoaotho:
Aeia noieiaua
Aeia aeiia?aaeiua e?aieaiua
Aeii iieoneaaeeia “?inneeneia”
Eiiueyee “EAAE”, “EA”, “EN”.
Aiaeee “?onneay”, “Noiee/iay”, “Iineianeay”, “Aai?aeaaneay”, “Iniaay
iineianeay” e o.ae.
Ioee/eoaeueiie iniaaiiinoueth iaoae i?iaeoeoeee yaeyaony yeieiae/aneay
/enoioa e aunieia ea/anoai. Neaaeiaaoaeueii, iiceoeeiie?iaaoueny iu
aeieaeiu, i?aaeaea anaai, ii oeaia (iioiio /oi a yoii iaoa iniiaiia
i?aeiouanoai ia?aae eiieo?aioaie).
4.2. Naaiaio ?uiea, aeey eioi?iai i?aaeiacia/ai iao oiaa?
A ea/anoaa no?aoaaee ioaaoa ?uiea iu ecaa?ai
eiioeaio?e?iaaiiue ia?eaoeia (oae eae iao caaiae iaeaaeaao n?aaeiae
iiuiinoueth e iaoe n?aaenoaa ia?aie/aiu). Iai iaiaoiaeeii aoaeao
aua?aoue iaeei, iaeaieaa aeaaii?eyoiue aeey ian naaiaio ?uiea e
nin?aaeioi/eoue ia iai ana iaoe oneeey.
I?e naaiaioe?iaaiee aoaeai ?anniao?eaaoue ianaeaiea
Eaaa?aeeii-Aaeea?ee e i?eeaaeaueo ?aaeiiia (700 000 /aeiaae). Aeey
i?inoiou ?an/aoia iinooiei neaaeothuei ia?acii. Ac?ineia ianaeaiea a
aic?anoa io 21 aiaea aei 70 eao ninoaaeyao 60%, /oi a aaniethoiuo
aaee/eiao ninoaaeo:
700 000/ae.*0.6=420000 /aeiaae.
Iniiaiuie i?eciaeaie naaiaioe?iaaiey auaa?ai aeaiia?aoe/aneea: o?iaaiue
aeioiaeia;
-iio?aaeaiea aeeiaiey ia aeooo ianaeaiey ((12 eeo?ia/aiae).
Iaeaieaa aeaaii?eyoiui naaiaioii aeey ian aoaeao a?oiia
iio?aaeoaeae, iaaeiaieueiuo nouanoaothuei anni?oeiaioii (ia
oaeiaeaoai?aiu oiaa?aie eiieo?aioia) e ni n?aaieoaeueii ieceei o?iaiai
aeioiaeia (ii n aeinoaoi/iie iieoiaoaeueiie niiniaiinoueth). Iu
aua?aee aai, o/eouaay neaaeothuea e?eoa?ee:
-iioaioeeaeueiay aieinoue ?uiea;
-iaoaeiaeaoai?aiiinoue iieoiaoaeae nouanoaothuei i?aaeeiaeaieai ((70%);
Niioaioe = 420000 * 70% = 294000 iio?aaeoaeae
Viioaioe = 294000 * 12 = 3528000 eeo?ia / aiae = 352.8 oun.aeae/aiae
4.3. Ieaie?oaiue iau?i auionea
I?e ieaie?iaaiee iauaia auionea ia 1996a. aoaeai o/eouaaoue
neaaeothuaa:
– iioaioeeaeueioth aieinoue ?uiea, i?eaaaeaiioth auoa;
– o ian anoue eiieo?aiou, eioi?uo iu niae?aainy auoanieoue;
– aieinoue ?uiea aeinoaoi/ii iinoiyiia, ii iaoa aeiey a iai
iiaeao oaaee/eaaoueny.
I?eieiay ai aieiaiea iioaioeeaeueioth aieinoue ?uiea e iaee/ea o ian
eiieo?aioia, a oaeaea iaoo ia?eaoeiaiaoth iieeoeeo iu aeieaeiu
oaaee/eaaoue iauai auioneaaiie i?iaeoeoeee (ia?yaeo n eioaineoeeaoeeae
oneeee ii i?iaeaeaeaieth e ?ani?ino?aiaieth iaoaai oiaa?a).
Iioaioeeaeueii iu iiaeai oaaee/eoue auione ia 30 oun.aeae a 1996 aiaeo
ca n/ao iiaea?iecaoeee i?iecaiaenoaa.
Vauionea = V1995 +30 = 260 + 30 = 290 oun. aeae/aiae
4.4. Iianiinoe, eioi?ua iiaoo iiaeeyoue ia nauo oiaa?a e aiciiaeiinoe
i?ioeaiaeaenoaey ei
Oaeoi?u iee?in?aaeu, aeeythuea ia nauo.
Oaaeeoea 4.4.1
Iieiaeeoaeueiua oaeoi?u Io?eoeaoaeueiua oaeoi?u
1. Noaaeeueiinoue iinoaaie 1. Ianoaaeeueiinoue iinoaaie nu?uey
2. Aania?aaieiinoue ?aaiou i?aaei?eyoey 2. Caaanoiaea ?aai/eo iaoaai
i?aaei?eyoey
3. I?eia?aoaiea iiauo iio?aaeoaeae 3. Iioa?y nouanoaothueo naycae n
iio?aaeoaeai
4. Iio?aaeoaee oaeiaeaoai?aiu ea/anoaii iaoae i?iaeoeoeee 4.
Iaoaeiaeaoai??iiinoue iio?aaeoaee ea/anoaii iaoae i?iaeoeoeee
5. Iieiaeeoaeueiia ioiioaiea eiioaeoiie aoaeeoi?ee 5. Ieioia ioiioaiea e
iai eiioaeoiie aoaeeoi?ee
Oiaiueoeoue io?eoeaoaeueiia aeeyiea auoaia?a/eneaiiuo oaeoi?ia iiaeii
neaaeothuei ia?acii;
1. Nicaeaoue i?iecaiaenoaaiiua caianu,
Iaeaaeeoue eiioaeou n iiauie iinoaaueeaie;
2. Iinoiyiii eiio?iee?iaaoue iano?iaiea ?aai/eo,
Naanoe e ieieioio aa?iyoiinoue caaanoiaie;
3. Iinoiyiiue iiene iiaiai ?uiea nauoa, ii ioaeii o/eouaaoue, /oi an? –
oaee aieaa iaae?aeiua yoi noa?ua, i?iaa?aiiua nayce;
4. Iinoiyiiue eiio?ieue ca ea/anoaii i?iaeoeoeee;
5. Aeaenoaiaaoue ii ianoiyoaeuenoaai.
Oaeoi?u iae?in?aaeu, aeeythuea ia nauo.
Oaaeeoea 4.4.2
Iieiaeeoaeueiua oaeoi?u Io?eoeaoaeueiua oaeoi?u
1. I?eiyoea caeiiia, i?aaeoniao?eaathueo eueaiou aeey i?iecaiaeeoaeae 1.
I?eiyoea caeiiia, ouaieythueo i?aaa i?iecaiaeeoaeae
2. Niaae eioeyoeee 2. ?ino eioeyoeee
3. Oaeaoaaeaiea yia?aee 3. Oaei?iaeaiea yia?aee
4. Iiauoaiea iauaai o?iaiy iieoiaoaeueiie niiniaiinoe 4. Nieaeaiea
iauaai o?iaiy iieoiaoaeueiie niiniaiinoe
I?e io?eoeaoaeueiii aeeyiee oaeoi?ia iae?in?aaeu iu i?aeoe/anee ia
iiaeai ie/aai iiaeaeaoue.
5. Oeaia oiaa?a e ieaie?oaiay i?eaueue
5.1 . Oei ?uiea e iaoiae oeaiiia?aciaaiey.
Eiia/ii aea, a oneiaeyo auno?i iaiythuaeny yeiiiieei-iieeoe/aneie
neooaoeee a ?innee o?oaeii iaeiicia/ii ii?aaeaeeoue oei ?uiea, ia
eioi?ue iu auoiaeei, ii iaeaieaa aeecie ii e ieeaiiieee.
Ia?aae iaie noieo caaea/a iieo/eoue iaeneiaeueioth i?eaueue, ii n oai
?an/?oii, /oiau oeaia oiaa?a auea i?eaieaiie aeey iaoeo iio?aaeoaeae, e
iie ia ooee au io ian e iaoei eiieo?aioai. Iiyoiio, o/eouaay
iinoaaeaiioth caaea/o, iu aoaeai ii?aaeaeyoue oeaio iaoiaeii “n?aaeiae
ecaea?aeee iethn i?eaueue”, ii ia aoaeai oaeaea caauaaoue ia o?iaia
oaeoueo oeai.
5.2. Naaanoieiinoue.
Aeey ?an/aoa naaanoieiinoe i?iaeoeoeee iaiaoiaeeii ii?aaeaeeoue ana
cao?aou, eioi?ua eiatho ianoi a i?ioeanna i?iecaiaenoaa. ?anoiae
aeaiaaeiuo n?aaenoa aoaeao i?iecaiaeeoueny ia i?eia?aoaiea nu?uey e
aniiiiaaoaeueiuo iaoa?eaeia, auieaou ca?aaioiie ieaou iniiaiui
i?iecaiaenoaaiiui ?aai/ei, iieaoo ca yia?aiiineoaee, a oae aea ia
aeiiieieoaeueiua cao?aou, naycaiiua n i?aaiecaoeeae e inouanoaeaieai
aeayoaeueiinoe i?aaei?eyoey.
I?eaaaeai ?an/ao ninoaaeythueo naaanoieiinoe i?iaeoeoeee ia 1996 aiae.
Oaaeeoea 5.2.1
? i/i Noaouee cao?ao Noiia,
iei. ?oa. Iainiiaaiea
1 2 3 4
1 Nu?uea e iniiaiua iaoa?eaeu ca au/aoii iooiaeia
6599,5 Ec i?-iuo iiuiinoae
2 Aniiiiaaoaeueiua iaoa?eaeu
594,4
oaaeeoea 5.2.2
3 Oiieeai e yia?aey ia oaoiieiae/aneea ioaeaeu
375
Ii oaeoo
4 ?anoiaeu ia iieaoo o?oaea 316 oaaeeoea 5.2.3
5 Io/eneaiey ia i?iecaiaenoaaiiua ioaeaeu 123,24 39 % io ioieoa 4
6 Niaea?aeaiea e yenieoaoaoeey iai?oaeiaaiey 1016 oaaeeoea 5.2.4
Eoiai i?yiuo cao?ao 9024,14 ( i/i 1-5
7 Oeaoiaua ?anoiaeu 158 50 % io i. 4
8 Iauacaaiaeneea ?anoiaeu 316 100 % io i. 4
9 Iioa?e io a?aea 5,55 4.5 % io i.7
10 I?i/ea i?iecaiaenoaaiiua ?anoiaeu 902,41 10 % io i.7
11 Aiai?iecaiaenoaaiiua ?anoiaeu 451,21 5 % io i.7
Eoiai einaaiiuo ?anoiaeia 1833,17 ( i/i 7-11
1 2 3 4
12 Ieaiiaay naaanoieiinoue 10857,31 ( i/i 1-11
13 Io/eneaiey ai aiaathaeaeaoiua oiiaeu 468,8 3.4 % io iau. noiei ?aaio
(*)
14 Iieiay naaanoieiinoue 14257,6 ( i/i 12-13
(*) Iauay noieiinoue ?aaio = Ieaiiaay naaanoieiinoue + I?eaueue
(ieaiiaay) 20 % io ieaiiaie naaanoieiinoe + Iaeia ia i?eaueue (35
% io i?eauee)
Iauay noieiinoue ?aaio = 10857,31 + 2171.46 + 760,02 = 13788,79 oun.
?oaeae
Naaanoieiinoue ia?a?aaioee = Ieaiiaay naaanoieiinoue (i.12 ec oaaeeoeu
5.2.1) – Cao?aou ia iaoa?eaeu (i.1 ec oaaeeoeu 5.2.1.)
Nno ia?a?aaioee = 10857,31- 6599,5 = 4257,801 iei.?oa.
Oaaeeoea 5.2.2.- Iio?aaiinoue ai aniiiiaaoaeueiuo iaoa?eaeao
? i/i Iaeiaiiaaiea nu?uey e iaoa?eaeia Aae.
eci-y Iio?aaiinoue Noieiinoue, iei.?oa.
Aaeeieoeu Anaai
1 2 3 4 5 6
1 Naoa? oiii 2,5 2,8 7
2 Na?ienoue aiaeae?eae oiii 1,8 10 18
3 Aaioiieo oiii 4 1 4
4 AEaeaoei ea 120 0,01 1,2
5 AEEN ea 150 0,02 3
6 Eaeee ia?iaiaaiao ea 30 0,15 4,5
7 Ni?aeiiaay eeneioa ea 120 0,151 18,1
8 Oeeueo?ea?oii oiii 2,5 15 37,5
9 Nieue oiii 60 0,35 21
10 Niaea eaonoe/aneay oiii 6,4 10 64
11 Niaea eaeueoeeie?iaaiiay oiii 2 10 20
12 Aoiaaa iaa?oi/iay oiii 1,9 3 5,8
13 Yoeeaoee iei.oo 6 0,027 162,5
14 Eeae-aeaeno?ei oiii 1,9 11 20,9
15 I?iaea i / yo oun.oo. 1027 0,033 34
1 2 3 4 5 6
16 Oieueaa aethieieaaay oiii 5 20 100
17 I?ieeaaeea ea?oiiiay oun.oo. 5300 0,01 53
18 Eieia/ee aeaei?aoeaiua oun.oo. 102,5 0,07 7,2
19 Eeiiiiay eeneioa ea 25 0,2 5
20 O?eiao?eeoinoao oiii 1,1 7 7,7
Eoiai: 594,4
5.3. ?an/ao aiaeiauo cao?ao ia iieaoo o?oaea
Cao?aou ia iieaoo o?oaea aeeth/atho a naay iniiaioth e
aeiiieieoaeueioth ca?aaioioth ieaoo iniiaiuo i?iecaiaenoaaiiuo ?aai/eo e
io/eneaiey a oiiae nioeeaeueiiai no?aoiaaiey.
Aeiiieieoaeueiay ca?aaioiay ieaoa iniiaiuo i?iecaiaenoaaiiuo ?aai/eo
i?eieiaaony ?aaiie 14 % io iniiaiie ca?aaioiie ieaou. O?iaaiue
io/eneaiee ia nioeeaeueiia no?aoiaaiea onoaiiaei ?aaiui 30 % io noiiu
iniiaiie e aeiiieieoaeueiie ca?aaioiie ieaou iniiaiuo i?iecaiaenoaaiiuo
?aai/eo.
Oaaeeoea 5.3.1.
? Noaouee ?anoiaeia Noiia, iei. ?oa.
1 Iniiaiay ca?ieaoa 210,5
2 Aeiiieieoaeueiay ca?ieaoa 29,5
3 Io/eneaiey ia nioeno?ao 76
Eoiai: 316
5.4.?an/ao ?anoiaeia ia niaea?aeaiea e yenieoaoaoeeth iai?oaeiaaiey
Nthaea aeeth/athony ?anoiaeu ia aii?oecaoeeth iai?oaeiaaiey e
o?ainii?oiuo n?aaenoa, yenieoaoaoeeth iai?oaeiaaiey, aai ?aiiio,
aioo?ecaaiaeneia ia?aiauaiea a?ocia, eciin iaeioeaiiuo e
auno?ieciaoeaathueony eino?oiaioia e i?eniiniaeaiee.
Oaaeeoea 5.4.1.
? Noaouee ?anoiaeia Noiia, iei.?oa.
1 Aii?oecaoeey iai?oaeiaaiey e o?ainii?oiuo n?aaenoa
537
2 Yenieoaoaoeey iai?oaeiaaiey 247
3 ?aiiio iai?oaeiaaiey e o?ainii?oiuo n?aaenoa
87
4 Aioo?ecaaiaeneia ia?aiauaiea a?ocia 130
5 Eciin iaeioeaiiuo e auno?ieciaoeaathueony eino?oiaioia e
i?eniiniaeaiee
15
Eoiai: 1016
Eniieuecoy aeaiiua oaaeeoeu 5.2.1. e ciay iauaiu i?iecaiaenoaa, au/eneei
naaanoieiinoue i?iaeoeoeee.
iieiay naaanoieiinoue 4257,6 *106 ?.
Ni? = _______________________________ = ___________________ = 49164
?oa./aeae
iauai i?iecaiaenoaa 290000 aeae
5.5. Oeaia.
I?eaea?aeeaaynue iauae iaoiaeeee ?an/?oa oeaiu, i?e a? ii?aaeaeaiee
aoaeai neaaeiaaoue neaaeothuaio ieaio:
1. Iinoaiiaea caaea/e oeaiiia?aciaaiey;
2. Ii?aaeaeaiea ni?ina;
3. I?iaiic ecaea?aeae;
4. Aiaeec oeai e oiaa?ia eiieo?aioia;
5. Auai? iaoiaea oeaiiia?aciaaiey;
6. Onoaiiaeaiea ieii/aoaeueiie oeaiu.
Iaoae caaea/ae aoaeao yaeyoueny neaaeothuaa:
N iaeiie noi?iiu iu, eiia/ii, oioei iieo/aoue iaeneiaeueioth i?eaueue, n
ae?oaie noi?iiu iu ia oioei i?eaeaeaoue ia iao naaiaio ?uiea eiieo?aioia
e oa?youe eeeaioo?o. Enoiaey ec yoiai, i?e ii?aaeaeaiee oeaiu, aoaeai
eniieueciaaoue iaoiae “n?aaeiae ecaea?aeee iethn i?eaueue”, ii oaeaea ia
aoaeai caauaaoue i oeaiao eiieo?aioia.
Ni?in ia iaoo i?iaeoeoeeth yeanoe/ai, oae eae iao oiaa? eiaao caiaio.
Ieaie?oaiua ecaea?aeee e i?iaiic eo eciaiaiey iu ?ann/eoaee a ioieoa
5.2.
?ann/eoaai oeaio.
I?eiai i?eaueue ?aaiie 20%, oiaaea oeaia n o/?oii naaanoieiinoe aoaeao
?aaia:
Oe = Ni? + 0,2 Ni? = 1,2*49164 = 58996,8 ?oa./aeae
Iieo/eaoayny oeaia iaiiiai auoa, /ai o eiieo?aioia, i?eia?ii ia 3 – 4
%, ii yoi ia no?aoii, oae eae aeeaeaeoee e iai eiieo?aio (n
aaia?aoe/aneie oi/ee c?aiey) iaoiaeeony a ae?oaie ?anioaeeea. Cia/eo
iieoiea oiaa?a o ieo, aoaeao icia/aoue iiauoaiiua ?anoiaeu ia
o?ainii?oe?iaeo. Iiyoiio, iu n/eoaai, /oi iio?aaeoaee iaoaai naaiaioa
aoaeoo iieoiaoue iao oiaa?.
?ann/eoaai au?o/eo io ?aaeecaoeee iaoae i?iaeoeoeee:
A = Oe * Vauionea = 290 000 * 58996,8 = 17109072 oun. ?oa.
?ann/eoaai i?eaueue io ?aaeecaoeee:
I = A – Nno = 17109,072 – 14257,6 = 2851,452 iei. ?oa.
?ann/eoaai /enooth i?eaueue (i?eaueue – iaeia ia i?eaueue(35%)):
I/ = I – 0,35*I = 2851,452 – 0,35*2851,452 = 1853,444 iei. ?oa.
5.6. ?an/ao eiyooeoeeaioia oeiainiaie ioeaiee
?aioaaaeueiinoue i?iaeoeoeee = I?eaueue ?aaeecaoeee / Iieiay
naaanoieiinoue = 2851,452 / 14257,6 = 0.201
?aioaaaeueiinoue i?iecaiaenoaa = I?eaueue ?aaeecaoeee / Naaanoieiinoue
ia?a?aaioee = 2851,452 / 4257,801 = 0,67
?aioaaaeueiinoue i?iaeaae = Aaeainiaay i?eaueue / Au?o/ea = 2851,452 /
17109,072 = 0,17
Ii?ia i?eauee = *enoay i?eaueue / Eiaanoeoeee = 1853,444
/ 14257,6 = 0,13
6.Oeiainiaue ieai
Aeey inouanoaeaiey i?iaeoa a 1996 aiaeo iaiaoiaeeii i?eia?anoe e
onoaiiaeoue iai?oaeiaaiey ia noiio 1,2 ie?ae. ?oa. I?eieiaai, /oi
iai?oaeiaaiea aeinoaaeyaony, onoaiaaeeaaaony e iaeaaeeaaaony ca n/ao
iinoaaueea. E?iia oiai, iaiaoiaeeii eiaoue iai?ioiua n?aaenoaa a ?acia?a
0,3 ie?ae. ?oa.
Aeey ?aaeecaoeee i?iaeoa iaiaoiaeeii acyoue e?aaeeo aeey i?eia?aoaiey
iniiaiuo n?aaenoa a ?acia?a 1,5 ie?ae. ?oa. a Ainaaiea. Anee aiaeiaay
noaaea i?ioeaioa ninoaaeyao 12%, a ia/eneaiea i?ioeaioia i?iecaiaeeony
ii oi?ioea neiaeiiai i?ioeaioa ?ac a aiae, oi i?e aaeeiia?aiaiiii
iiaaoaiee e?aaeeoa e i?ioeaioia a eiioea aiaea iaiaoiaeeii aoaeao
auieaoeoue 1,68 ie?ae. ?oa.
7.I?iaaaeaiea ?aeeaiiie eaiiaiee
Aeey anooieaiey ia ?uiie iaoa oe?ia aeaeaao iniiaiie oii? a
ia?eaoeiaiaie no?aoaaee ia i?iaaaeaiea ?aeeaiiie eaiiaiee. Io yoiai
caaeneo oniao i?iaeaeaeaiey oiaa?a. Iniiaiie oii? a ?aeeaia aeaeaaony ia
iaee/ea oieeaeueiuo naienoa oiaa?a, oanoe?iaaiea aai iacaaeneiuie
eaai?aoi?eyie e iieo/aiey na?oeoeeaoa niioaaonoaey ? 987120.
7.1.?aaeecaoeey ?aeeaiu
?aeeaiiua ueou ia aeaaiuo iaaeno?aeyo ai?iaea
?aeeaiiua iauyaeaiey a aeo?iaeao e aacaoao
Oaea- e ?aaeei?aeeaia
8. Noaia ?ani?ino?aiaiey oiaa?ia
Oaaeeoea 8.1.
Eaiaeu nauoa i?iaeoeoeee ?aaeeciaaiu ee ia oe?ia (Aea / Iao)
I?aeiouanoaa / Iaaeinoaoee
1.Ni neeaaeia oe?iu Aea (ia?oee io 50 yueeia) Oieueei e?oiiuie ia?oeyie
2.*a?ac iin?aaeieeia Aea (neeaeee 10 %) Iaiaoiaeeii
i?iecaiaeeoue ioai? iin?aaeieeia(*)
3.*a?ac iaaaceiu Oe?iaiiue + ae?oaea iaaaceiu
Iioii (io 4 yueeia) Aea (neeaeee 5 %) –
A ?icieoeo Aea –
4.Caeacu ii ii/oa Iao –
5.I?iaeaaea oe?iai e i?aaiecaoeeyi Aea –
6.Caeacu ii oaeaoiiai Iao Iaiaoiaeeii iaee/ea oaeaoiiiie neoaeau
I?aaiecaoeey auaica e?oiiuo ia?oee oiaa?a ni neeaaea oe?iu
inouanoaeyaony o?ainii?oii caeac/eea
(*) Ioai? i?aaeiieaaaaiuo iin?aaeieeia aoaeao i?iecaiaeeoueny ioaeaeii
nauoa iaoae oe?iu ia iniiaa aiaeeca eo aeayoaeueiinoe
8.1. Iaoiaeu noeioee?iaaiey nauoa
Oe?ia ieaie?oao ?aaeeciaaoue neaaeothuea iaoiaeu noeioee?iaaiey nauoa:
I?aaeinoaaeyoue ?ann?i/eo /anoiui eeoeai i?e iieoiea ia?oee io 10
yueeia n?ieii aei iaeiiai ianyoea
Iioiaua neeaeee 5 % i?e iieoiea io 4 yueeia
9.Ioeaiea ?eneia
?anniio?ei iniiaiua aiciiaeiua ?enee:
?ene ionoonoaey nauoa.
Aai aa?iyoiinoue iaaaeeea, iaeiaei, /oiau aa oiaiueoeoue, neaaeoao oaea
ia noaaeee iiaeaioiaee i?iecaiaenoaa onoaiiaeoue eiioaeou n
iioaioeeaeueiuie iio?aaeoaeyie.
?ene iaieaoaaeaniiniaiinoe iieoiaoaeae.
Aa?iyoiinoue yoiai ?enea ioeaieoue o?oaeii, e naeaeaoue yoi iaaei a
oiaea ia?eaoeiaa. Iaeiei ec aa?eaioia yaeyaony i?aaiecaoeey “iaiaia”
iaoae i?iaeoeoeee ia i?iaeoeoeeth caaiaeia-iieoiaoaeae, n iineaaeothuae
?aaeecaoeeae yoie i?iaeoeoeee /a?ac ?icie/iuo oi?aiaoeaa.
Caeeth/aiea.
I?iecaiaenoai iaoae i?iaeoeoeee yeiiiie/anee oeaeaniia?acii, iineieueeo
i?eiineo i?eaueue e eiaao oi?iooth ?aioaaaeueiinoue (67%).
I?e yoii nouanoaotho iioaioeeaeueiua ?aca?au nieaeaiey naaanoieiinoe,
eioi?ua ?ani?aaeaeaiu neaaeothuei ia?acii: niaaaeaiea- 30%,
i?iecaiaenoai- 10%, nauo- 20%. Nieaeaiea naaanoieiinoe auciaao ?ino
aiaeiaie i?eauee e i?eaaaeao e oaaee/aieth yooaeoeaiinoe i?iaeoa.
Nienie eniieueciaaiiuo enoi/ieeia
1. Aecian – ieai (iaoiaee/aneea iaoa?eaeu).- I: Oeiainu e noaoenoeea,
1995.-30.
2. Ao?ia E.N., Ii?ioeei I.A., Iiaeeia A.I. Aecian – ieai. Iaoiaeeea
ninoaaeaiey. – I.: OeEIEE, 1994.-101 n.
3. ?inneeneee yeiiiie/aneee aeo?iae ?4 1994
4. Aeieo?eaa TH.A., Aooiai A.A., E?aaa A.I. Aecian – ieai/no?oeoo?a,
niaea?aeaiea/. Iaoiaee/aneea oeacaiey e ?ac?aaioea – I: Oeiainu e
noaoenoeea, 1995.-30.
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