AAAAeAIEA
A iiauo yeiiiie/aneeo oneiaeyo, ii?aaeaeyaiuo ?uii/iuie ioiioaieyie,
i?aaei?eyoey i?aaiecotho i?iecaiaenoai e nauo i?iaeoeoeee n oeaeueth
oaeiaeaoai?aiey iio?aaiinoae ?uiea e iieo/aiey i?eauee. Yoi noaiiaeony
?aaeueiui oiaaea, eiaaea i?iecaiaeeoaeue ?aniieaaaao aiciiaeiinoueth
nenoaiaoe/anee ei??aeoe?iaaoue naie iao/ii-oaoie/aneea,
i?iecaiaenoaaiiua e nauoiaua ieaiu a niioaaonoaee n eciaiaieyie ?uii/iie
eiiuethieoo?u, iaiaa?e?iaaoue nianoaaiiuie iaoa?eaeueiuie e
eioaeeaeooaeueiuie ?ano?naie.
Aeaiiay aiciiaeiinoue iniiauaaaony ia oi/iuo, naiaa?aiaiiuo e
yeiiiie/anee iainiiaaiiuo ?an/aoao oaoieei-yeiiiie/aneeo iieacaoaeae
?aaiou i?aaei?eyoey. I?e i?iaaaeaiee ?an/aoia iaiaoiaeeiu i?eeeaaeiua e
ooiaeaiaioaeueiua enneaaeiaaiey, i?eiaiaiea aunieiyooaeoeaiuo iiauo
iiaeaeae eiiiuethoa?ia. Ana yoi iicaieeo i?aaei?eyoeth oi?ioi
i?eaioe?iaaoueny a oiaea e ia?niaeoeaao oaoieei-yeiiiie/aneiai ?acaeoey
i?iecaiaenoaa, eia/a iii iiaeao iioa?iaoue e?ao, aaciaaeaaeii ionoaoue
io eiieo?aioia.
A ianoiyuaa a?aiy iaecia?eii au?in eioa?an i?aaei?eyoee e iiaeaioiaea
eeoe, oiathueo eaaeeoeoee?iaaiii i?iaiaeeoue ?an/aou
oaoieei-yeiiiie/aneeo iieacaoaeae. Ia iiiaeo i?aaei?eyoeyo yoa ?aaioa
aaaeaony ia eonoa?iii o?iaia.
Iiyoiio ia ia?aaeiauo i?aaei?eyoeyo nicaeathony iinoiyiiua
iiae?acaeaeaiey, eioi?ua caiyou aiaeecii e ?an/aoaie yeiiiie/aneie
aeayoaeueiinoe. Aieaa oiai, ?oeiaiaeeoaee i?aaei?eyoee caaioyony i oii ,
/oiau eo aeeaeaeoeie iiiiuieeaie noaiiaeeenue ?oeiaiaeeoaee neoaea
ia?eaoeiaa e aeaaiue aooaaeoa? n iiauie, aieaa oe?ieeie ooieoeeyie.
?oeiaiaenoai i?aaei?eyoeai a oneiaeyo ?uiea ia/eiaaony n ?aoaiey
aii?inia: /oi i?iecaiaeeoue, neieueei, ii eaeie oeaia i?iaeaaaoue? E
eeoue iioii i?aai aieina iieo/atho ?oeiaiaeeoaee oaoie/aneeo neoaea.
Eiia/ii, nicaeaoue neoaeao aiaeeca, niiniaioth aeaoue aeinoiaa?iua
?an/aou oaoieei-yeiiiie/aneeo iieacaoaeae ?aaiou i?aaei?eyoey, iai?inoi
– a no?aia iuouaaony ia?iiiue aeaoeoeeo niaoeeaeenoia.
A eo?niaie ?aaioa ?ane?uaathony iaeioi?ua aii?inu aiaeeca
oaoieei-yeiiiie/aneeo iieacaoaeae aeayoaeueiinoe i?aaei?eyoey,
eanathueany i?ia?aiiu auionea i?iaeoeoeee, oaoiieiae/aneiai i?ioeanna
ecaioiaeaiey ecaeaeee, yooaeoeaiinoe eniieueciaaiey iaoa?eaeia, oeaiiaie
iieeoeee, ?aioaaaeueiinoe e iaeioi?uo ae?oaeo.
?an/aou aeaaeoo aiciiaeiinoue iieo/aiey aieaa oi/iuo i?aaenoaaeaiee e
auaiaeia i oaoieei-yeiiiie/aneeo iieacaoaeyo aeayoaeueiinoe
i?aaei?eyoey. A eoiaa ?an/aoia auyaeyaony ?acoeueoaoeaiinoue oie eee
eiie i?iecaiaenoaaiiie iia?aoeee e iaiaoiaeeiia ?ano?niia iaania/aiea.
A iineaaeothuai ?an/aou aoaeoo eniieueciaaiu aeey au?aaioee
oi?aaeai/aneeo ?aoaiee.
?AN*AO IIO?AAIIAI EIEE*ANOAA IAI?OAeIAAIEss AeEss AUIONEA CAAeAIIIE
I?IA?AIIU
?an/ao /enea aaeeieoe iai?oaeiaaiey ia eaaeaeie i-e iia?aoeee
i?iecaiaeeony ii oi?ioea (1.1).
, (1.1)
aaea too – a?aiy ia?aaioee ecaeaeey ia i-e iia?aoeee, iei;
Oae – aeaenoaeoaeueiue oiiae a?aiaie ?aaiou iai?oaeiaaiey
a ?an/aoiii aiaeo, /an;
Ia – aiaeiaay i?ia?aiia auionea ecaeaeee ii ieaio, oo.
Aeaenoaeoaeueiue oiiae a?aiaie ?ann/eouaatho ii oi?ioea (1.2).
, (1.2)
aaea Aee – eiee/anoai eaeaiaea?iuo aeiae a aiaeo;
Aeauo – eiee/anoai auoiaeiuo aeiae a aiaeo;
Aei? – eiee/anoai i?acaeie/iuo aeiae a aiaeo;
Oni – i?iaeieaeeoaeueiinoue niaiu, /an.;
Eni – eiee/anoai ?aai/eo niai a aeaiue;
Eii?- eiyooeoeeaio iioa?ue a?aiaie ia i?iaaaeaiea ieaiiai
– i?aaeoi?aaeeoaeueiiai ?aiiioa iai?oaeiaaiey.
Eii? iau/ii iaoiaeeony a i?aaeaeao io 2% aei 12%. Yoi caaeneo io
ea/anoaa iai?oaeiaaiey. Iai?eia?, anee iai?oaeiaaiea oieueei /oi
i?eaacaii ec ssiiiee, oi Eii? nei?ae anaai aoaeao ?aaiyoueny 2%. A a
neo/aa, anee oio aea naiue noaiie naeaeai 25 eao iacaae e eiiaaony
eaaeaeua iie/ana, oiaaea Eii? aoaeao ?aaiui 13%.
Oae = (365 – 104 – 10)(8(2((100 – 3)/100 = 3895,52 /an.
Qp1 =180500(3,6 / (3895,52(60) = 2,78 aae.
Qp2 =180500(4,2 / (3895,52(60) = 3,24 aae.
Qp3 =180500(5,8 / (3895,52(60) = 4,47 aae.
Qp4 =180500(3,7 / (3911,04(60) = 2,85 aae.
Qp5 =180500(5,1 / (3911,04(60) = 3,93 aae.
Qp6 =180500(4,5 / (3911,04(60) = 3,47 aae.
I?eiyoia eiee/anoai ?aai/eo iano (Qii) ?aaii aeeaeaeoaio oeaeiio /eneo
i?e ie?oaeaiee Qpi oae, /oiau caa?ocea ?aai/eo iano auea aiciiaeii
iieiaa.
Noaiaiue caa?ocee ?aai/eo iano iieacuaaao eiyooeoeeaio caa?ocee, eioi?ue
?ann/eouaaaony ii oi?ioea (1.3).
, (1.3)
aaea Ec – eiyooeoeeaio caa?ocee ?aai/eo iano .
Ec1 = 2,78 / 3 = 0,92
Ec2 = 3,24 / 3 = 1,08
Ec3 = 4,47 / 4 = 1,11
Ec4 = 2,85 / 3 = 0,95
Ec5 = 3,93 / 4 = 0,98
Ec6 = 3,47 / 3 = 1,15
?acoeueoaou ?an/aoia naiaeyony a oaaeeoeo 1.1.
Oaaeeoea 1.1
Eiyooeoeeaio caa?ocee iai?oaeiaaiey
(
iia?aoeee
Eiee/anoai ?aai/eo iano Eiyooeoeeaio
caa?ocee *enei
i?iecaiaenoaaiiuo
?an/aoiia i?eiyoia
?aai/eo
1 2,78 3 0,92 6
2 3,24 3 1,08 6
3 4,47 4 1,11 8
4 2,85 3 0,95 6
5 3,93 4 0,98 8
6 3,47 3 1,15 6
Eoiai:
=SUM(ABOVE) 20
=SUM(ABOVE) 40
Ec i?eaaaeaiiie oaaeeoeu 1.1 neaaeoao:
3-th e 4-th iia?aoeeth auiieiytho ?aai/ea iaeeiaeiaie eaaeeoeeaoeee.
?aai/ea, auiieiythuea 3-th iia?aoeeth eiatho iaeaieueoee eiyooeoeeaio
caa?ocee a nayce n niaiauaieai i?ioannee, /ai ?aai/ea ia 4-e iia?aoeee.
Naioth aunieoth eaaeeoeeaoeeth eiatho ?aai/ea, auiieiythuea 6-th
iia?aoeeth, iiyoiio o ieo naiue aunieee eiyooeoeeaio caa?ocee.
Neaaeoao oaeaea o/anoue ia auoiaeu ia ?aaioo a nayce n aieaciyie,
ioioneaie e ae?oaeie i?e/eiaie. A aeaiiii neo/aa yoi 10% io iauaai /enea
i?iecaiaenoaaiiuo ?aai/eo. A eoiaa /enei i?iecaiaenoaaiiuo ?aai/eo noaei
?aaiui 44.
2. ?AN*AO IA?AIAIIUO ECAeA?AEAE I?AAeI?EssOEss
Ecaea?aeee – cao?aou i?aaei?eyoey. Ecaea?aeee auaatho ia?aiaiiua e
iinoiyiiua. Ia?aiaiiua ecaea?aeee aeeth/atho a naay iaoa?eaeueiua
cao?aou, ca?aaioioth ieaoo i?iecaiaenoaaiiuo ?aai/eo n io/eneaieyie ia
nioeeaeueiua ioaeaeu e eiiia?/aneea ?anoiaeu. A aeaiiie eo?niaie ?aaioa
ana ia?aiaiiua ecaea?aeee ?ann/eoaiu ia iaeii ecaeaeea.
N oeaeueth ii?aaeaeaiey ia?aiaiiuo ecaea?aeae iaiaoiaeeii ?ann/eoaoue
aaee/eio ioaeaeueiuo noaoae e yeaiaioia cao?ao .
2.1. Noieiinoue iaoa?eaeia au/eneyaony ii oi?ioea (2.1).
, (2.1)
aaea Oe – oeaia ca 1 ea iaoa?eaea , ?oa.;
Iecae – ianna ecaeaeey , ea;
Eeni.iao. – eiyooeoeeaio eniieueciaaiey iaoa?eaea ;
Ioc? – ii?ia o?ainii?oii- caaioiaeoaeueiuo ?anoiaeia
(2%).
NI = 19000(5,4(0,89( (1 + 0,02)= 93 140 ?oa. ia aae.
ecae.
2.2. Cao?aou ia iieaoo o?oaea i?iecaiaenoaaiiuo ?aai/eo ?ann/eouaathony
a neaaeothuai ii?yaeea:
Au/eneythony naeaeueiua ?anoeaiee aeey eaaeaeie iia?aoeee ii oi?ioea
(2.2).
,
(2.2)
aaea ? – ?anoeaiea ia aeaiiie iia?aoeee ,?oa.;
C – /aniaay oa?eoiay noaaea ?aai/aai, auiieiythuaai aeaiioth
iia?aoeeth, ?oa.;
t – a?aiy ia?aaioee ecaeaeey ia yoie iia?aoeee, iei.
*aniaua oa?eoiua noaaee anao ?aai/eo ?ann/eouaathony ii oi?ioea(2.3).
C = C1 * Eo ,
(2.3)
aaea C1 – /aniaay oa?eoiay noaaea ?aai/eo 1-ai ?ac?yaea, ?oa.;
Eo – oa?eoiue eiyooeoeeaio niioaaonoaothuaai ?ac?yaea.
Oa?eoiay noaaea aeey ia?aiai ?ac?yaea ninoaaeytho 60 000 ?oaeae a
ianyoe. A ianyoea ?aai/ee iau/ii ?aaioaao 176 /ania (22 aeiae * 8
/ania). Oa?eoiua eiyooeoeeaiou aeey iaeioi?uo ?ac?yaeia (eioi?ua anoue
ia aeaiiii i?aaei?eyoee) iiiauaiu a oaaeeoeo 2.1.
Oaaeeoea 2.1
?ac?yae Eiyooeoeeaio *aniaay oa?eoiay noaaea
2 1,30 443,18
3 1,69 576,13
4 1,91 651,13
5 2,16 736,36
C1 = 60000/176 ( 1,91 = 651,13 ?oa.
C2 = 60000/176 ( 1,30 = 443,18 ?oa.
C3 = 60000/176 ( 1,69 = 576,13 ?oa.
C4 = 60000/176 ( 1,69= 576,13 ?oa.
C5 = 60000/176 ( 1.30 = 443,18 ?oa.
C6 = 60000/176 ( 2,16 = 736,36 ?oa.
?1 = 651,13( 3,6 / 60 = 39,06 ?oa.
?2 = 443,18( 4,2 / 60 = 31,02 ?oa.
?3 = 576,13( 5,8 / 60 = 55,69 ?oa.
?4 = 576,13( 3,7 / 60 = 35,52 ?oa.
P5 = 443,18( 5,1 / 60 = 37,67 ?oa.
P6 = 736,36( 4,5 / 60 = 55,22 ?oa.
Caoai ii?aaeaeyaony ?anoeaiea ia ecaeaeea ii oi?ioea (2.4).
, (2.4)
aaea n – eiee/anoai iia?aoeee oaoiieiae/aneiai i?ioeanna
ecaioiaeaiey ecaeaeey.
?ecae = 39,06+31,02+55,69+35,52+37,67+55,22 = 254,18 ?oa.
Cao?aou ia iieaoo o?oaea i?iecaiaenoaaiiuo ?aai/eo ?aaiu ?anoeaiee ia
ecaeaeea: CIOi?.?.=?ecae = 254,18 ?oa.
I?aiey i?iecaiaenoaaiiui ?aai/ei ?ann/eouaaaony ii oi?ioea (2.5).
, (2.5)
aaea Ii? – ii?ia i?aiee.
Ii?ia i?aiee i?eiai ?aaiie 50%. Oiaaea cao?aou ia iieaoo o?oaea
i?iecaiaenoaaiiuo ?aai/eo ninoaayo:
CIOi?.?. = 254,18+127.9 = 381.27 ?oa.
Io/eneaiey ia nioeeaeueiua ioaeaeu i?iecaiaenoaaiiuo ?aai/eo n/eoathony
ii oi?ioea (2.6).
, (2.6)
aaea Iini – ii?ia io/eneaiee ia nioeeaeueiua ioaeaeu, %.
A ?innee ii?ia io/eneaiee ia nioeeaeueiua ioaeaeu ?aaia 38,5%.
INIi?.?. = 381.27(38.5/100=146.78 ?oa.
Aiaeiaie oiiae iieaou o?oaea i?iecaiaenoaaiiuo ?aai/eo ii?aaeaeyaony ii
oi?ioea (2.7).
, (2.7)
aaea Ia – i?iecaiaenoaaiiay i?ia?aiia.
OIOi?.?. =381,27 * 180 500 = 68 819 235 ?oa.
Aiaeiaua io/eneaiey ia nioeeaeueiua ioaeaeu i?iecaiaenoaaiiuo ?aai/eo
?ann/eouaathony ii oi?ioea (2.8).
. (2.8)
INIa.i?.? = 68 819 235 * 38,5 / 100 = 26 495 405 ?oa.
2.3. Eiiia?/aneea ?anoiaeu i?eieiathony a ?acia?a 15 000 ?oa. ia iaeii
ecaeaeea .
?acoeueoaou ?an/aoia caiinei a oaaeeoeo 2.2.
Oaaeeoea 2.2
Ia?aiaiiua ecaea?aeee ia aaeeieoeo ecaeaeey
(
Iaeiaiiaaiea noaouee
?anoiaeia Oneiaiia
3 Io/eneaiey ia nioeeaeueiua ioaeaeu i?iecaiaenoaaiiuo ?aai/eo INI
146
4 Eiiia?/aneea ?anoiaeu E?ano 15 000
Eoiai ia?aiaiiua ecaea?aeee ia 1 ecaeaeea 108 668
3. ?AN*AO IINOIssIIUO ECAeA?AEAE I?AAeI?EssOEss
?anoiaeu ia niaea?aeaiea e yenieoaoaoeeth iai?oaeiaaiey
Aniiiiaaoaeueiua ?aai/ea ioiinyony e eaoaai?ee ?aaioieeia, o?oae eioi?uo
iiea/eaaaony ii iia?aiaiiie nenoaia iieaou.
Aeey ?an/aoa cao?ao ia iieaoo o?oaea yoie eaoaai?ee ?aaioieeia
iaiaoiaeeii ii?aaeaeeoue eo /eneaiiinoue enoiaey ec aeaiiuo oaaeeoeu
3.1.
Oaaeeoea 3.1
I?ioanney Eiee/anoai a 1 niaio ,/ae ?ac?yae
neana?ue-iaeaae/ee 1 ia 5 noaieia 5
neana?ue-?aiiioiee 1 ia 15 noaieia 4
o?ainii?oiue ?aai/ee 1 ia 6 noaieia 3
eiio?iea? 1 ia 10 noaieia 4
?acaeao/ee eino?oiaioa 1 3
Enoiaey ec oiai, /oi ia i?aaei?eyoee 20 noaieia ?ann/eoaee eiee/anoai
aniiiiaaoaeueiuo ?aai/eo: neana?ue-iaeaae/ee – 8, neana?ue-?aiiioiee –
3, o?ainii?oiue ?aai/ee – 6, eiio?iea? – 4 e ?acaeao/ee eino?oiaioia -1.
Oiiae iieaou o?oaea aniiiiaaoaeueiuo ?aai/eo ii?aaeaeyaony aeey eaaeaeie
eaoaai?ee ?aai/eo ioaeaeueii ii oi?ioea (3.1).
OIOani.?aa. = OOIOani.?aa. + I? + Ae , (3.1)
aaea OOIOani.?aa. – oa?eoiue oiiae iieaou o?oaea aniiiiaaoaeueiuo
?aai/eo, ?oa.;
I? – i?aiey aniiiiaaoaeueiuo ?aai/eo, ?oa.;
Ae – aeiieaoa aniiiiaaoaeueiuo ?aai/eo, ?oa.
* ani.?aa.i ( Oyo ( Ci , (3.2)
aaea Oyo. – yooaeoeaiue oiiae ?aai/aai a?aiaie
aniiiiaaoaeueiuo ?aai/eo a aiae, /an;
*ani.?aa.- /eneaiiinoue aniiiiaaoaeueiuo ?aai/eo
niioaaonoaothuae i?ioannee, /ae.;
i – iiia? i?ioannee.
Aiaeiaie yooaeoeaiue oiiae ?aai/aai a?aiaie aniiiiaaoaeueiuo ?aai/eo
?ann/eouaaaony ii oi?ioea (3.3).
, (3.3)
aaea a – i?ioeaio iaauoiaeia ia ?aaioo ii oaaaeeoaeueiui
i?e/eiai.
A iaoai neo/aa a=10%.
Oyo=(365-104-10)(8((1-10/100)=1807,20 ?oa.
OOIO1 = 8 ( 1807,20 ( 736.36 = 10 645 998 ?oa.
OOIO2 = 3 ( 1807,20 ( 651,13 = 3 530 166 poa.
OOIO3 = 6 ( 1807,20 ( 576.13 = 6 247 092 poa.
OOIO4 = 4 ( 1807,20 ( 651.13 = 4 706 888 ?oa.
OOIO5 = 1 ( 1807,20 ( 576.13 = 1 041 182 ?oa.
Onoaiiaei ii?iu i?aiee e aeiieaou. Iie ?aaiu niioaaonoaaiii 25%
e 5%.
I?1= 10 645 998 * 0,25 = 2 661 499 ?oa.
I?2= 3 530 166 * 0,25 = 882 541 ?oa.
I?3= 6 247 092 * 0,25 = 1 561 773 ?oa.
I?4= 4 706 888 * 0,25 = 1 176 722 ?oa.
I?5= 1 041 182 * 0,25 = 260 295 ?oa.
Ae1= 10 645 998 * 0,05 = 532 299 ?oa.
Ae2= 3 530 166 * 0,05 = 176 508 ?oa.
Ae3= 6 247 092 * 0,05 = 312 354 ?oa.
Ae4= 4 706 888 * 0,05 = 235 344 ?oa.
Ae5= 1 041 182 * 0,05 = 52 059 ?oa.
OIOani.?aa.1 = 10 645 998 + 2 661 499 + 532 299 = 13 839 797 ?oa.
OIOani.?aa.2 = 3 530 166 + 882 541 + 176 508 = 4 589 216 ?oa.
OIOani.?aa.3 = 6 247 092 + 1 561 773 + 312 354 = 8 121 220 ?oa.
OIOani.?aa.4 = 4 706 888 + 1 176 722 + 235 344 = 6 118 955 ?oa.
OIOani.?aa.5 = 1 041 182 + 260 295 + 52 059 = 1 353 536 ?oa.
Io/eneaiey ia nioeeaeueiua ioaeaeu au/eneythony ii oi?ioea (3.4).
. (3.4)
?an/ao INI inouanoaeyaony aeey eaaeaeie eaoaai?ee ?aaioieeia ioaeaeueii.
INI1 = 13 839 797,82 (38.5/100 = 5 328 322 ?oa.
INI2 = 4 589 216,32 (38.5/100 = 1 766 848 ?oa.
INI3 = 8 121 220,65 (38.5/100 = 3 126 669 ?oa.
INI4 = 6 118 955,09 (38.5/100 = 2 355 797 ?oa.
INI5 = 1 353 536,76 (38.5/100 = 521 111 ?oa.
?acoeueoaou ?an/aoia naiaeyony a oaaeeoeo 3.2
Oaaeeoea 3.2
Oiiae iieaou o?oaea aniiiiaaoaeueiuo ?aai/eo.
Eaoaai?ey
?aaioieeia *eneaiiinoue, /ae. Oa?eoiue oiiae iieaou o?oaea, ?oa. I?aiey,
?oa. Aeiieaoa, ?oa. Oiiae iieaou o?oaea, ?oa. Io/eneaiey
ia nioeeaeueiua ioaeaeu, ?oa. Eoiae, cao?aou ia iieaoo o?oaea, ?oa.
neana?ue-iaeaae/ee 8 10 645 998 2 661 499 532 299 13 839 797 5 328 322
19 168 119
neana?ue-?aiiioiee 3 3 530 166 882 541 176 508 4 589 216 1 766 848 6
356 064
o?ainii?oiue
?aai/ee 6 6 247 092 1 561 773 312 354 8 121 220 3 126 669 11 247 890
eiio?iea? 4 4 706 888 1 176 722 235 344 6 118 955 2 355 797 8 474 752
?acaeao/ee eino?oiaioa 1 1 041 182 260 295 52 059 1 353 536 521 111 1
874 648
EOIAI =SUM(ABOVE) 22 26 171 328 6 542 832 1 308 566 34 022 726 13
098 749 47 121 476
Cao?aou ia oaoiieiae/aneoth yeaeo?iyia?aeth au/eneythony ii oi?ioea
(3.5).
, (3.5)
aaea Oy – oa?eo ia 1 eAo// yeaeo?iyia?aee , ?oa.;
?ono – iiuiinoue onoaiiaeaiiiai iai?oaeiaaiey , eAo;
Oae – aeaenoaeoaeueiue oiiae ?aaiou
a?aiaie ?aaiou iai?oaeiaaiey, /an;
Ei – eiyooeoeeaio iaeiia?aiaiiie ?aaiou iai?oaeiaaiey ;
EIAe – eiyooeoeeaio iieaciiai aeaenoaey iai?oaeiaaiey ;
Ei – eiyooeoeeaio iioa?ue a naoe .
Oa?eo ia 1eAo a /an yeaeo?iyia?aee ?aaai 300 ?oaeae.
Oaoieei-yeiiiie/aneea oa?aeoa?enoeee i?eiaiyaiiai iai?oaeiaaiey
i?eaaaeaiu a oaaeeoeo 3.3.
Oaaeeoea 3.3
Naiaeiua aeaiiua ii iai?oaeiaaieth.
(
iia?aoeee Aeae
iai?oaeiaaiey Aaeainiaay
noieiinoue
oun. ?oa. Onoaiiaeaiiay iiuiinoue ye/aea, eAo Aaaa?eoiua
?acia?u,
ii Aiaeiaua
ii?iu aii?oecaoeee , (
1 A 15380 19,0 7950×3700 10,5
2 A 5760 7,6 1380x 800 6,5
3 A 6120 6,2 2850×1630 6,7
4 A 1030 3,0 1130x 805 6,3
5 Ae 4770 4,2 2240x 820 10,5
6 A 15380 19,0 7950×3700 10,5
Onoaiiaeaiioth iiuiinoue iai?oaeiaaiey oiiiaeaai ia eiee/anoai aaeeieoe
iai?oaeiaaiey (aeey eaaeaeiai aeaea):
?ono =19,0*3+7,6*3+6,2*4+3,0*3+4,2*4+19,0*3 = 187,4 eAo//.
Eiyooeoeeaio iaeiia?aiaiiie ?aaiou iai?oaeiaaiey i?eiai ?aaiui 0,7. A
eiyooeoeeaio iieaciiai aeaenoaey iai?oaeiaaiey i?eiai ?aaiui 0,9.
Eiyooeoeeaio iioa?ue a naoe ?aaai 0,95.
Iiaenoaaeyy aeaiiua a oi?ioeo (3.5), iieo/aai :
Ny = 300*187,4* 3895,52 * 0,7 / (0,9*0.95) = 179 303 267 ?oa.
Aii?oecaoeey iai?oaeiaaiey ?ann/eouaaaony ia iniiaa aaeainiaie
noieiinoe iai?oaeiaaiey e aiaeiauo ii?i aii?oecaoeee ii oi?ioea (3.6).
, (3.6)
aaea Sa – aaeainiaay noieiinoue , ?oa.;
Na – ii?ia aii?oecaoeeiiiuo io/eneaiee , %.
A aeaiiii neo/aa aaeainiaoth noieiinoue iaaei oiiiaeeoue ia eiee/anoai
iai?oaeiaaiey.
A1 = 15 380 000 * 3 * 10,5/100 = 4 844 700 ?oa.
A2 = 5 760 000 * 3 * 6,5 / 100 = 1 123 200 ?oa.
A3 = 6 120 000 * 4 * 6,7 / 100 = 1 640 160 ?oa.
A4 = 1 030 000 * 3 * 6,3 / 100 = 194 670 ?oa.
A5 = 4 770 000 * 4 * 10,5/100 = 2 003 400 ?oa.
A6 = 15 380 000 * 3 * 10,5/100 = 4 844 700 ?oa.
*oiau iaeoe aii?oecaoeeth anaai iai?oaeiaaiey ioaeii neiaeeoue
aii?oecaoeeth eaaeaeiai aeaea iai?oaeiaaiey:
A = 4844 700+1123 200+1640 160+ 194 670+2003 400+4844700 = 14 650 830
?oa.
Aaeainiaay noieiinoue o?ainii?oiuo n?aaenoa ninoaaeyao 40% io aaeainiaie
noieiinoe iai?oaeiaaiey, ii?ia aii?oecaoeee o?ainii?oiuo n?aaenoa
12,5%.
Sa=15380000*3+5760000*3+6120000*4+1030000*3+4770000*4+15380000*3=1562100
00 ?oa.
Sao? =156 210 000 *0,40 = 62 484 000 ?oa.
Ao? = 62 484 000 * 12,5 / 100 = 7 810 500 ?oa.
Cao?aou ia aniiiiaaoaeueiua iaoa?eaeu ?ann/eouaathony ii oi?ioea (3.7).
NIani = I * *no , (3.7)
aaea I – cao?aou ia aniiiiaaoaeueiua iaoa?eaeu ia iaeei noaiie,
?oa.;
*no – *enei noaieia, oo.
NIani = 180 000 * (3+3+4+3+4+3) = 3 600 000 ?oa.
?anoiaeu ia yenieoaoaoeeth o?ainii?oiuo n?aaenoa (Co?) ninoaaeytho 10%
io eo aaeainiaie noieiinoe:
Co? = 62 484 000 * 0,1 = 6 248 400 ?oa.
?anoiaeu ia ?aiiio oaoiieiae/aneiai iai?oaeiaaiey (?ia) ninoaaeytho 18%
io eo ia?aiia/aeueiie noieiinoe:
?ia= 156 210 000 * 18 / 100 = 28 117 800 ?oa.
?anoiaeu ia ?aiiio o?ainii?oiuo n?aaenoa (?o?) – 9% io eo aaeainiaie
noieiinoe:
?o? = 62 484 000 * 0,09 = 5 623 560 ?oa.
Eciin iaeioeaiiuo e auno?ieciaoeaathueony i?aaeiaoia (Iai?eia?
eino?oiaioa, eiaaioa?y) – 720 000 ?oaeae ia iaeei noaiie a aiae:
Eiai = 720 000 * 20 = 14 400 000 ?oaeae ia ana iai?oaeiaaiea a aiae.
?acoeueoaou ?an/aoia iiianoei a oaaeeoeo 3.4.
Oaaeeoea 3.4
Noaouey ?anoiaeia Oneiaiia iaicia/aiea Noiia
Oun. ?oa.
1 Oiiae iieaou o?oaea aniiiiaaoaeueiuo ?aai/eo OIOani.?aa 34 022,72
2 Io/eneaiey ia nioeeaeueiua ioaeaeu aniiiiaaoaeueiuo ?aai/eo INIani.?aa
13 098,74
3 Noieiinoue oaoiieiae/aneie yeaeo?iyia?aee Ny 179 303,26
4 Aii?oecaoeeiiiua io/eneaiey ii oaoiieiae/aneiio iai?oaeiaaieth A 14
650,83
5 Aii?oecaoeeiiiua io/eneaiey ii o?ainii?oiui n?aaenoaai Ao? 7 810,50
6 Noieiinoue aniiiiaaoaeueiuo iaoa?eaeia NIani 3 600,00
7 ?anoiaeu ia yenieoaoaoeee o?ainii?oiuo n?aaenoa Co? 6 248,40
8 ?anoiaeu ia ?aiiio iai?oaeiaaiey ?ia 28 117,80
9 ?anoiaeu ia ?aiiio o?ainii?oiuo n?aaenoa ?o? 5 623,56
10 Eciin iaeioeaiiuo e auno?ieciaoeaathueony i?aaeiaoia Eiai 14 400,00
Eoiai: ?anoiaeu ii niaea?aeaieth e yenieoaoaoeee iai?oaeiaaiey
306 884,81
Iauai?iecaiaenoaaiiua ?anoiaeu
Iauai?iecaiaenoaaiiua ?anoiaeu aeeth/atho a naay ?anoiaeu ii
oi?aaeaieth i?aaei?eyoeai e i?aaiecaoeeae ?aaio. E iei ioiinyony
ca?ieaoa ?oeiaiaeeoaeyi, neoaeauei, iaeiai ianeoaeeaathuaai ia?niiaea n
io/eneaieyie ia nioeeaeueiua ioaeaeu. Oaeaea ioiineony aii?oecaoeey
i?iecaiaenoaaiiuo iiiauaiee, cao?aou ia oaeouee ?aiiio, eaioeaey?neea,
ii/oiaua e ae?oaea ?anoiaeu, iaeiae.
Aiaeiaie oiiae ca?ieaou ia?a/eneaiiuo auoa eaoaai?ee ?aaioieeia
?ann/eouaaaony, enoiaey ec iany/iie noaaee e eiee/anoaa ?aaioathueo ii
eaaeaeie ooaoiie aeieaeiinoe.
Oaaeeoea 3.5
Ooaoiia ?anienaiea i?aaei?eyoey.
Aeieaeiinoue Eiee/anoai
ia 2 niaiu Ieeaae a ianyoe, ?oa.
(eiee/anoai ieieiaeueiuo c/i ii ?O a ianyoe.) I?aiey
%
?oeiaiaeeoaeue i?aaei?eyoey 1 15 50
Caianoeoaeue ?oeiaiaeeoaey 1 14 50
Ia/aeueiee niaiu 2 12 45
Oaoiieia ii?ie?iauee 2 10 45
Yeiiiieno-aooaaeoa? 2 8 40
Eeaaeiauee 2 6 30
Oai?ueoea (III) 4 4 30
Oa?eoiue oiiae iieaou o?oaea neoaeaueo ?ann/eouaaaony ii oi?ioea(3.8).
OOIOneoae = *neoae * Ii * 12 , (3.8)
aaea Ii – Ieeaae a ianyoe ;
*neoae – *eneaiiinoue neoaeaueo.
Ieieiaeueiay ca?ieaoa a ianyoe – 83490 ?oa.
OOIOneoae1 = 1 * (15 * 83490) * 12 = 15 028 200 ?oa.
OOIOneoae2 = 1 * (14 * 83490) * 12 = 14 026 320 ?oa.
OOIOneoae3 = 2 * (12 * 83490) * 12 = 24 045 120 ?oa.
OOIOneoae4 = 2 * (10 * 83490) * 12 = 20 037 600 ?oa.
OOIOneoae5 = 2 * ( 8 * 83490) * 12 = 16 030 080 ?oa.
OOIOneoae6 = 2 * ( 6 * 83490) * 12 = 12 022 560 ?oa.
OOIOneoae7 = 4 * ( 4 * 83490) * 12 = 16 030 080 ?oa.
Caoai ?ann/eouaathony i?aiee ii oi?ioea (3.9).
. (3.9)
I?neoae 1 = 15 028 200 * 50 / 100 = 7 514 100 ?oa.
I?neoae 2 = 14 026 320 * 50 / 100 = 7 013 160 ?oa.
I?neoae 3 = 24 045 120 * 45 / 100 = 10 820 304 ?oa.
I?neoae 4 = 20 037 600 * 45 / 100 = 9 016 920 ?oa.
I?neoae 5 = 16 030 080 * 40 / 100 = 6 412 032 ?oa.
I?neoae 6 = 12 022 560 * 30 / 100 = 3 606 768 ?oa.
I?neoae 7 = 16 030 080 * 30 / 100 = 4 809 024 ?oa.
Aeaeaa ?ann/eouaaaony oiiae iieaou o?oaea ii oi?ioea (3.10).
OIOneoae = OOIOneoae + I?. (3.10)
OIOneoae1= 15 028 200 + 7 514 100 = 22 542 300 ?oa.
OIOneoae2= 14 026 320 + 7 013 160 = 21 039 480 ?oa.
OIOneoae3= 24 045 120 +10 820 304 = 34 865 424 ?oa.
OIOneoae4= 20 037 600 + 9 016 920 = 29 054 520 ?oa.
OIOneoae5= 16 030 080 + 6 412 032 = 22 442 112 ?oa.
OIOneoae6= 12 022 560 + 3 606 768 = 15 629 328 ?oa.
OIOneoae7= 16 030 080 + 4 809 024 = 20 839 104 ?oa.
Io/eneaiey ia nioeeaeueiua ioaeaeu n/eoathony ii oi?ioea (3.4).
INI1=22 542 300 * 38,5 / 100 = 8 678 785 ?oa.
INI2=21 039 480 * 38,5 / 100 = 8 100 199 ?oa.
INI3=34 865 424 * 38,5 / 100 = 13 423 188 ?oa.
INI4=29 054 520 * 38,5 / 100 = 11 185 990 ?oa.
INI5=22 442 112 * 38,5 / 100 = 8 640 213 ?oa.
INI6=15 629 328 * 38,5 / 100 = 6 017 291 ?oa.
INI7=20 839 104 * 38,5 / 100 = 8 023 055 ?oa.
?acoeueoaou naiaeyony a oaaeeoeo 3.6.
Oaaeeoea 3.6
Cao?aou ia iieaoo o?oaea
Eaoaai?ey ?aaioieeia Ieeaae ca ianyoe,
?oa. *eneaiiinoue,
/ae.
Aiaeiaie
oa?eoiue
Oiiae iieaou o?oaea, ?oa. I?aiee a aiae , ?oa. Aiaeiaie oiiae iieaou
o?oaea ,
?oa. Io/eneaiey
ia nioeeaeueiua
ioaeaeu, ?oa. Eoiai :
Cao?aou ia iieaoo o?oaea, ?oa.
?oeiaiaeeoaeue i?aaei?eyoey 1 252 350 1 15 028 200 7 514 100 22 542 300
8 678 785 31 221 085
Caianoeoaeue ?oeiaiaeeoaey 1 168 860 1 14 026 320 7 013 160 21 039 480
8 100 199 29 139 679
Ia/aeueiee niaiu 1 001 880 2 24 045 120 10 820 304 34 865 424 13 423
188 48 288 612
Oaoiieia ii?ie?iauee 834 900 2 20 037 600 9 016 920 29 054 520 11
185 990 40 240 510
Yeiiiieno-aooaaeoa? 667 920 2 16 030 080 6 412 032 22 442 112 8 640 213
31 082 325
Eeaaeiauee 500 940 2 12 022 560 3 606 768 15 629 328 6 017 291 21 646
619
Oai?ueoea 333 960 4 8 015 040 2 404 512 10 419 552 4 011 527 14 431
079
Eoiai
14 117 219 960 49 192 308 166 412 268 64 068 723 230 480 995
Aii?oecaoeey i?iecaiaenoaaiiuo iiiauaiee:
Aii?oecaoeey i?iecaiaenoaaiiuo iiiauaiee n/eoaaony ii oi?ioea
(3.6).
Ii?ia aii?oecaoeee i?iecaiaenoaaiiuo iiiauaiee ?aaia 1%.
Aaeainiaay noieiinoue caeaiey ii?aaeaeyaony ii noieiinoe 1 ea. iao?a,
eioi?ue aeey i?iecaiaenoaaiiuo ieiuaaeae noieo 5 iei. ?oa. Ieiuaaeue
i?aaei?eyoey ii?aaeaeyaony enoiaey ec ieiuaaee iai?oaeiaaiey, ?aai/eo
iano, i?i/eo i?iecaiaenoaaiiuo iiiauaiee. Iethn e yoiio 2 ea.i.
auaeaeyaony eaaeaeiio ?aai/aio.
Ii?ia ieiuaaee ia 1 ?aai/aai – 2 ea. i.
I?i/ea i?iecaiaenoaaiiua iiiauaiey :
ieiuaaeue i?ioiaeia – 15% io ?aai/ae (caiyoie iai?oaeiaaieai) ;
aeiiieieoaeueiay ieiuaaeue :
neeaaeneea iiiauaiey – 6 % io ?aai/ae;
eiioi?neea iiiauaiey – 15% io ?aai/ae;
auoiaua iiiauaiey – 15% io ?aai/ae.
Aaeainiaay noieiinoue i?iecaiaenoaaiiuo iiiauaiee ii?aaeaeyaony ii
oi?ioea (3.11).
Nac = Oei ( Ii , (3.11)
aaea Oei – oeaia 1 ea.i. i?iecaiaenoaaiiuo ieiuaaeae , ?oa. ;
Ii – iauay ieiuaaeue i?iecaiaenoaaiiuo iiiauaiee , ea.i.
Oaaeeoea 3.7
?aai/ay ieiuaaeue.
Eiee/anoai
noaieia Aaaa?eoiua
?acia?u, i ?aai/ay ieiuaaeue, ea.i.
3 7,95 x 3,70 88,24
3 1,38 x 0,80 3,31
4 2,85 x 1,63 18,58
3 1,13 x 0,805 2,72
4 2,24 x 0,82 7,34
3 7,95 x 3,70 88,24
Eoiai (Iia)
=SUM(ABOVE) 208,43
I?i/ea i?iecaiaenoaaiiua iiiauaiey:
ieiuaaeue i?ioiaeia 15% io Iia:
Si?io.=208,43 ( 15/100= 31,26 ea.i.
neeaaeneea iiiauaiey 6% io Iia:
Snee.=208,43 ( 6/100= 12,50 ea.i.
eiioi?neea iiiauaiey 10% io Iia:
Seiioi?=208,43 ( 10/100= 20,84 ea.i.
auoiaua iiiauaiey 15% io Iia:
Sauo.=208,43 ( 15/100= 31,26 ea.i.
Ii =208,43+31,26+12,50+20,84+31,26 + 2*20= 344,29 ea.i.
Nac = 5 000 000 ( 344,29 = 1 721 450 000 ?oa.
Ac = 1 721 450 000 ( 1/ 100 = 17 214 500 ?oa.
Cao?aou ia ?aiiio caeaiee – 2,5 % a aiae io aaeainiaie noieiinoe
caeaiey:
?ai.cae = 1 721 450 000 ( 2,5/100 = 43 036 250 ?oa.
Aii?oecaoeey i?iecaiaenoaaiiiai eiaaioa?y:
Noieiinoue i?iecaiaenoaaiiiai eiaaioa?y ninoaaeyao 3% aaeainiaie
noieiinoe iai?oaeiaaiey . Aiaeiaay ii?ia aii?oecaoeee
i?iecaiaenoaaiiiai eiaaioa?y – 12,5 %.
Cei. = 156 210 000 ( 3/100 = 4 686 300 ?oa.
Aei. = 4 686 300 ( 12,5/100 = 585 788 ?oa.
Cao?aou ia ?aiiio i?iecaiaenoaaiiiai eiaaioa?y ninoaaeytho 9% a aiae io
aai aaeainiaie noieiinoe:
?ei. = 4 686 300 ( 9/100 = 421 767 ?oa.
Cao?aou ia io?aio o?oaea e oaoieeo aaciianiinoe ninoaaeytho
400 000 ?oaeae a aiae ia eaaeaeia ?aai/aa ianoi:
Io = 400 000 ( 20 = 8 000 000 ?oa.
?anoiaeu ia inaauaiea:
?anoiaeu ia inaauaiea ?ann/eouaathony ii oi?ioea (3.11).
?y = Oy ( Iy ( Ii ( Oyo , (3.11)
aaea Oy – oa?eo ia 1 eAo./ , ?oa;
Iy – iio?aaiinoue a inaauaiee ,Ao;
Ii – iauay inaauaaiay ieiuaaeue , ea.i.;
Oyo – yooaeoeaiue oiiae a?aiaie (Oae ec i.1 aac o/aoa
iioa?ue a?aiaie ia ieaiiai-i?aaeoi?aaeeoaeueiue ?aiiio iai?oaeiaaiey),
/.
Oyo = (365 – 104 – 10)(8(2= 4 016 /an.
Oa?eo ia 1eAo//, eae oeacuaaeinue ?aiaa ?aaai 300 ?oaeae.
Iio?aaiinoue a inaauaiee – 25Ao ia 1 ea.i. (eee 0,025 eAo).
?y = 300 ( 0,025(344,29 ( 4 016 = 10 370 014 ?oa.
I?i/ea ?anoiaeu (ioiieaiea , eaioeaey?neea ?anoiaeu e o.ae.) ninoaaeytho
20% io ?anoiaeia anao noaoae iauai?iecaiaenoaaiiuo ?anoiaeia.
I?=(166 412 268+64 068 723+17214 500+43 036 250+585 788+421 767+8000
000+10370 014)*20%
I?= 62 021 862 ?oa.
?acoeueoaou ?an/aoia i?eaaaeaiu a oaaeeoea 3.8.
Oaaeeoea 3.8
Iauai?iecaiaenoaaiiua ?anoiaeu
Niaea?aeaiea noaouee ?anoiaeia Oneiaiia iaicia/aiea Noiia, ?oa.
1 Oiiae iieaou o?oaea ?oeiaiaeeoaeae, niaoeeaeenoia , neoaeaueo , III
OIOneoae. 166 412 268
2 Io/eneaiey ia nioeeaeueiua ioaeaeu ?oeiaiaeeoaeae, niaoeeaeenoia,
neoaeaueo , III INI 64 068 723
3 Aii?oecaoeey i?iecaiaenoaaiiuo iiiauaiee Ac 17 214 500
4 Cao?aou ia ?aiiio iiiauaiee ?ai.cae 43 036 250
5 Aii?oecaoeey i?iecaiaenoaaiiiai eiaaioa?y Aei. 585 788
6 Cao?aou ia ?aiiio eiaaioa?y ?ei. 421 767
7 Cao?aou ia io?aio o?oaea e oaoieeo aaciianiinoe Io 8 000 000
8 ?anoiaeu ia inaauaiea ?y 10 370 014
9 I?i/ea ?anoiaeu I? 62 021 862
Eoiai iauai?iecaiaenoaaiiua ?anoiaeu :
=SUM(ABOVE) 372 131 172
Iauaoicyenoaaiiua ?anoiaeu ninoaaeytho 115 % io iauai?iecaiaenoaaiiuo
?anoiaeia. – 372 131 172 * 115 / 100 = 427 950 847 ?oa.
4. IAINIIAAIEA I?IA?AIIU AUIONEA I?IAeOEOeEE
4.1 ?an/ao oeaiu aaeeieoeu ecaeaeey
?an/ao oeaiu aaeeieoeu ecaeaeey i?iecaiaeeony ia iniiaaiee
?aioaaaeueiinoe ecaeaeey. Nia/aea, iaiaoiaeeii ?ann/eoaoue
naaanoieiinoue aaeeieoeu ecaeaeey aeey caaeaiiie i?ia?aiiu auionea ii
noaoueyi eaeueeoeyoeee.
?anoiaeu ia niaea?aeaiea e yenieoaoaoeeth iai?oaeiaaiey ?ann/eouaathony
neaaeothuei ia?acii:
a) ?ann/eouaaaony ?NYI ii oi?ioea(4.1).
, (4.1)
aaea I?nyi – Ii?ia ?NYI,%.
, (4.2)
aaea OIOiau – Oiiae iieaou o?oaea aeey anaai i?aaei?eyoey, ?oa.
OIOiau=OIOi?.?+OIOani.?+OIOneoae. (4.3)
OIOiau= 68 819 235 + 34 022 726 + 166 412 268 = 269 254 229 ?oa.
I?nyi= 306 884 810 / 269 254 229 * 100 = 113,97 %
?NYI = 381*113,97/100 = 434 ?oa.
a) ?ann/eouaathony iauai?iecaiaenoaaiiua ?anoiaeu (II?) ii oi?ioea
(4.4).
, (4.4)
aaea Iii? – Ii?ia iauai?iecaiaenoaaiiuo ?anoiaeia, %.
. (4.5)
Iii? = 372 131 172 / 269 254 229 *100% = 138,20%
II?= 381*138,20 / 100 = 527 ?oa.
a) ?ann/eouaathony aiai?iecaiaenoaaiiua ?anoiaeu (AI?), iie
ninoaaeytho 115% io iauai?iecaiaenoaaiiuo ?anoiaeia:
AI?= 527*115 / 100 = 606 ?oa.
Iinoiyiiua ecaea?aeee (IE) ?aaiu ?aciinoe iieiie naaanoieiinoe(IN) e
ia?aiaiiuo ecaea?aeae (IE).
Oaaeeoea 4.1
Naaanoieiinoue aaeeieoeu ecaeaeey
Iaeiaiiaaiea noaouee Oneiaiua iaicia/aiey Aaee/eia, ?oa.
1
2
3
4
5
6 Iaoa?eaeueiua cao?aou
Cao?aou ia iieaoo o?oaea
i?iecaiaenoaaiiuo ?aai/eo
Io/eneaiey ia nioeeaeueiua ioaeaeu
i?iecaiaenoaaiiue ?aai/eo
?anoiaeu ia niaea?aeaiea e
yenieoaoaoeeth iai?oaeiaaiey
Iauai?iecaiaenoaaiiua ?anoiaeu
Iauaoicyenoaaiiua ?anoiaeu NI
CIOi?.?.
INIi?.?.
?NYI
II?
AI? 93 140
381
146
434
527
606
Eoiai i?iecaiaenoaaiiay naaanoieiinoue I?N 95 234
7 Eiiia?/aneea ?anoiaeu E?ano 15 000
Eoiai iieiay naaanoieiinoue IN 110 234
A oii /enea : iinoiyiiua ecaea?aeee
ia?aiaiiua ecaea?aeee IIE
IE 1566
108 668
Ciay naaanoieiinoue iiaeii ?ann/eoaoue oeaio ia ecaeaeea ii oi?ioea
(4.6):
, (4.6)
aaea R – ?aioaaaeueiinoue, %.
Oe = 110 234 *(1+ 60 / 100) = 176 374 ?oa.
4.2. ?an/ao aaeiauo ecaea?aeae i?e ?acee/iuo cia/aieyo
i?ia?aiiu auionea.
I?e ?an/aoa oaoieei-yeiiiie/aneeo iieacaoaeae ?aaiou i?aaei?eyoey
iaiaoiaeeii aeaoue yeiiiie/aneia iainiiaaiea i?ia?aiiu auionea
i?iaeoeoeee, o.e. caaeaiiay i?iecaiaenoaaiiay i?ia?aiia ia anaaaea
yaeyaony iioeiaeueiie. Iaiaoiaeeii, /oiau iieo/aiiua ?aiaa cia/aiey
i?eiyoiai eiee/anoaa iai?oaeiaaiey ia iaiyeenue, iineieueeo i?e yoii
eciaieony aanue ?an/ao ecaea?aeae. Aeey ?an/aoa aiciiaeiiai aeeaiaciia
i?ia?aiiu auionea iaiaoiaeeii ii?aaeaeeoue iaeneiaeueii aiciiaeiia
cia/aiea auionea i?iaeoeoeee ia eaaeaeie iia?aoeee aeey i?eiyoiai /enea
iai?oaeiaaiey.
, (4.7)
aaea ti – i?iaeieaeeoaeueiinoue iia?aoeee, /an.
N1=3*3895.52*60/3.6= 194 800 oo
N2=3*3895.52*60/4.2= 167 000 oo
N3=4*3895.52*60/5.8= 161 200 oo N4=3*3895.52*60/3.7= 189 500 oo
N5=4*3895.52*60/5.1= 183 300 oo
N6=3*3895.52*60/4.5= 155 800 oo
Ca iaeneiaeueioth a?aieoeo i?ia?aiiu i?eieiaai iaeaieueoaa cia/aiea ec
anao N. Iaeaieueoei cia/aieai iieo/eeinue N1, eioi?ia ?aaii 194800 oooe.
Oaeei ia?acii aac eciaiaiey /enea iai?oaeiaaiey i?ia?aiia auionea iiaeao
eciaiyony io caaeaiiie aei iaeneiaeueiie, o.a. io 180 500 aei 194 800
oooe. Yoio eioa?aae ?acaeaaai ia 5 ?aaiuo i?iiaaeooi/iuo cia/aiee
i?ia?aiiu auionea. Aeey yoeo i?iiaaeooeia n/eoaai iinoiyiiua, ia?aiaiiua
e aaeiaua ecaea?aeee.
Iinoiyiiua ecaea?aeee ?aaiu iinoiyiiui ecaea?aeeai ia iaeii ecaeaeea ec
oaaeeoeu 4.1 oiiiaeaiiui ia caaeaiioth i?ia?aiio auionea:
IIE=180 500 *1 566 = 282 663 oun. ?oa.
Ia?aiaiiua ecaea?aeee ?aaiu ia?aiaiiui ecaea?aeeai ia iaeii ecaeaeea
oiiiaeaiiui ia iieo/aiiua i?ia?aiiu auionea:
IE1=180 500 * 108 668 = 19 614 574 oun. ?oa.
IE2=183 360 * 108 668 = 19 925 364 oun. ?oa.
IE3=186 220 * 108 668 = 20 236 155 oun. ?oa.
IE4=189 080 * 108 668 = 20 546 945 oun. ?oa.
IE5=191 940 * 108 668 = 20 857 736 oun. ?oa.
IE6=194 800 * 108 668 = 21 168 526 oun. ?oa.
Aaeiaua ecaea?aeee yoi noiia iinoiyiiuo e ia?aiaiiuo ecaea?aeae.
?acoeueoaou auoa i?eaaaeaiiuo ?an/aoia naiaeyony a oaaeeoeo 4.2.
Oaaeeoea 4.2
?an/ao aaeiauo ecaea?aeae i?aaei?eyoey
?en 4.1. Aeeiaieea aaeiauo ecaea?aeae.
Naaanoieiinoue ecaeaeey anoue aaeiaua ecaea?aeee aeaeaiiua ia i?ia?aiio
auionea. Iinoiyiiua e ia?aiaiiua ecaea?aeee ia iaeii ecaeaeea anoue
iinoiyiiua e ia?aiaiiua ecaea?aeee ia aanue auione aeaeaiiua ia
i?ia?aiio auionea.
Oaaeeoea 4.3
Aeeiaieea ecaea?aeae i?iecaiaenoaa
?en 4.2. Aeeiaieea aaeiaie naaanoieiinoe.
Aaeiaay au?o/ea – yoi i?iecaaaeaiea oeaiu ia i?ia?aiio auionea.
I?eaueue – yoi aaeiaay au?o/ea ieion aaeiaua ecaea?aeee.
Oaaeeoea 4.4
?an/ao i?eauee i?aaei?eyoey
I?ia?aiia auionea, oo Oeaia ca aaeeieoeo ecaeaeey,
?en 4.3. Aeeiaieea i?eauee.
4.3. Auai? iioeiaeueiie i?ia?aiiu auionea.
Iioeiaeueiie n/eoaaony i?ia?aiia, eioi?ay iaania/eaaao iaeneiaeueioth
i?eaueue. I?e aeaiiuo eioa?aaeao i?ia?aii auionea /ai aieueoa
auioneaaony i?iaeoeoeee, oai aieueoa i?eaueue. Naiay iaeneiaeueiay
i?eaueue iaoiaeeony i?e i?ia?aiia auionea 194 800 oooe. Cia/eo
iioeiaeueiay i?ia?aiia auionea 194 800 oooe.
5. NAIAeIUA OAOIEEI-YEIIIIE*ANEEA IIEACAOAEE ?AAIOU I?AAeI?EssOEss
Aiaeiaie iauai auionea e ?aaeecaoeee ?aaai i?iecaaaeaieth oeaiu ecaeaeey
ia i?iecaiaenoaaiioth i?ia?aiio:
176 374* 180 500 = 31 835 070 000 ?oa.
Au?aaioea ia iaeiiai ?aaioathuaai (eiee/anoai ecaeaeee) anoue ioiioaiea
i?iecaiaenoaaiiie i?ia?aiiu e iauaio /eneo ?aaioathueo:
180 500 / 80 = 2256 oo.
Au?aaioea ia iaeiiai i?iecaiaenoaaiiiai ?aaioieea (eiee/anoai ecaeaeee)
anoue ioiioaiea i?iecaiaenoaaiiie i?ia?aiiu e /eneo i?iecaiaenoaaiiuo
?aai/eo:
180 500 / 44 = 4 102 oo.
Au?aaioea ia iaeiiai ?aaioathuaai (aeaiaaeiia au?aaeaiea) anoue
ioiioaiea aiaeiaiai iauaia auionea e ?aaeecaoeee e iauaio /eneo
?aaioathueo:
31 835 070 000 / 80 = 397 943 838 ?oa.
Au?aaioea ia iaeiiai i?iecaiaenoaaiiiai ?aai/aai (aeaiaaeiia
au?aaeaiea) anoue ioiioaiea aiaeiaiai iauaia auionea e ?aaeecaoeee e
iauaio /eneo i?iecaiaenoaaiiuo ?aai/eo:
31 835 070 000 / 44 = 723 534 250 ?oa.
N?aaeiaiany/iay ca?aaioiay ieaoa ?ann/eouaaaony ii oi?ioea(5.1).
, (5.1)
aaea ? – /enei ?aaioathueo, /ae.
Cn iau = 269 254 229 / (80 * 12) = 280 473 ?oa.
Cn iau = 269 254 229 / (44 * 12) = 509 951 ?oa.
Oiiaeiioaea/a anoue ioiioaiea aiaeiaiai iauaia auionea e ?aaeecaoeee e
aaeainiaie noieiinoe iniiaiuo n?aaenoa:
Oi=31 835 070 000 / (156 210 000+62484 000+1721 450 000)=16 ?oa/?oa.
Oiiaeiaieinoue – yoi ia?aoiay oiiaeiioaea/a:
O?= 1 / 16 = 0,06 ?oa/?oa.
Naaanoieiinoue aiaeiaiai auionea yoi i?iecaaaeaiea iieiie naaanoieiinoe
ia i?ia?aiio auionea:
110 234 + 180 500 = 19 897 237 000 ?oa.
I?eaueue i?aaei?eyoey yoi oeaia ieion iieiay naaanoieiinoue:
(176 374 – 110 234) * 180 500 = 11 938 270 000 ?oa.
?acoeueoaou auoai?eaaaeaiiuo ?an/aoia i?eaaaeaiu a oaaeeoea 5.5.
Oaaeeoea 5.1
Naiaeiua oaoieei-yeiiiie/aneea iieacaoaee ?aaiou i?aaei?eyoey
Iaeiaiiaaiea iieacaoaey Aaeeieoea ecia?aiey Aaee/eia iieacaoaey
1 Aiaeiaie iauai auionea e ?aaeecaoeee oo 180 500
2 Aiaeiaie iauai auionea e ?aaeecaoeee ?oa. 31 835 507 000
3 Oi/ea aacoauoi/iinoe oo
4 Oi/ea aacoauoi/iinoe ?oa.
5 Iauaa eiee/anoai ?aaioathueo /ae 80
a oii /enea
i?iecaiaenoaaiiuo ?aai/eo
44
aniiiiaaoaeueiuo ?aai/eo
22
?oeiaiaeeoaeae
2
niaoeeaeenoia
4
neoaeaueo
4
III
4
6 Au?aaioea oo
Ia iaeiiai ?aaioathuaai
2 256
Ia iaeiiai ?aaioieea
4 102
Ia iaeiiai ?aaioathuaai
397 943 838
Ia iaeiiai ?aaioieea
723 534 250
7 Oiiae iieaou o?oaea i?aaei?eyoey ?oa. 269 254 229
8 N?aaeiaiany/iay ca?aaioiay ieaoa ?oa.
iaeiiai ?aaioathuaai
280 473
iaeiiai ?aai/aai
509 951
9 Eiee/anoai oaoiieiae/aneiai iai?oaeiaaiey oo. 20
10 Aaeainiaay noieiinoue iai?oaeiaaiey ?oa. 156 210 000
11 Noiia?iay iiuiinoue iai?oaeiaaiey eAo 187,4
12 Oiiaeiioaea/a ?oa/?oa 16
13 Oiiaeiaieinoue ?oa/?oa 0,06
14 Oiiaeiaii?oaeaiiinoue ?oa// 24 251 800
oiiaeiaii?oaeaiiinoue i?iecaiaenoaaiiuo ?aai/eo ?oa// 3 550 227
15 Eiyooeoeeaio caa?ocee iai?oaeiaaiey
1,037
16 I?iecaiaenoaaiiay ieiuaaeue i?aaei?eyoey ea.i. 344,29
17 Naaanoieiinoue iaeiiai ecaeaeey ?oa. 110 234
a oii /enea iinoiyiiua ecaea?aeee
1 566
ia?aiaiiua ecaea?aeee
108 668
18 Naaanoieiinoue aiaeiaiai auionea ?oa. 19 897 237 000
19 I?eaueue i?aaei?eyoey ?oa. 11 938 270 000
20 ?aioaaaeueiinoue % 60
21 Aeiey i?eauee a oeaia % 37,5
CAEETH*AIEA
A ?acoeueoaoa aeaiiie eo?niaie ?aaiou auee ?ann/eoaiu
oaoieei-yeiiiie/aneea iieacaoaee ?aaiou i?aaei?eyoey , i?iaiaeece?iaaa
eioi?ua iu iiaeai iaeoe iooe oeo/oaiey ?acoeueoaoia aeayoaeueiinoe
i?aaei?eyoey.
?en 6.1. Naaanoieiinoue ecaeaeey.
Ec aeeaa?aiiu aeaeii, /oi aieueooth /anoue naaanoieiinoe ninoaaeee
iaoa?eaeueiua cao?aou (85%). Ai?acaei iaiueoa ninoaaeee eiiia?/aneea
?anoiaeu (13%). A inoaaoeany 2% iiaeaeeee iaaeaeo niaie cao?aou ia
iieaoo o?oaea(0,50%), ?anoiaeu ia niaea?aeaiea e yenieoaoaoeeth
iai?oaeiaaiey(0,32%), iauaoicyenoaaiiua(0,58%) e iauai?iecaiaenoaaiiua
?anoiaeu(0,50%).
O.e. aieueooth /anoue naaanoieiinoe i?iaeoeoeee ninoaaeee
iaoa?eaeueiua cao?aou, aeey aiciiaeiiai nieaeaiey naaanoieiinoe
iaiaoiaeeii i?iaiaeece?iaaoue yeiiiie/aneoth oeaeaniia?aciinoue anao
iaoa?eaeueiuo cao?ao: iioeiaeueiinoue oneiaee caeoiee e o?ainii?oe?iaee
iaoa?eaeia, yooaeoeaiinoue eo eniieueciaaiey, aiciiaeiinoue ieieiecaoeee
iooiaeia.
Oaeaea a naaanoieiinoe i?iaeoeoeee aaeeea aeiey eiiia?/aneeo ?anoiaeia.
Iiaeii i?iaa?eoue aiciiaeiinoue nieaeaiey cao?ao, naycaiiuo n
?aaeecaoeeae i?iaeoeoeee: ii?aaaeaiiinoue cao?ao ia ?aeeaio,
iioeiaeueiinoue oneiaee i?iaeaaee e o?ainii?oe?iaee i?iaeoeoeee.
Nieaeaiea cao?ao ia iieaoo o?oaea ca n/ao onoaiiaee iiaiai iai?oaeiaaiey
e nie?auaiey /enea ?aai/eo, ii yoi iiaea/ao aeiiieieoaeueiua
eaieoaeueiua cao?aou.
Aeey nieaeaiey iauai?iecaiaenoaaiiuo ?anoiaeia iiaeii i?iaa?eoue
aiciiaeiinoue nie?auaiey ooaoa oi?aaeai/aneiai ia?niiaea, niaoeeaeenoia
e neoaeaueo.
Nieaeaiea iauai?iecaiaenoaaiiuo ?anoiaeia iiaea/ao ca niaie nieaeaiea
iauaoicyenoaaiiuo ?anoiaeia.
Aeey aiaeeca aeayoaeueiinoe i?aaei?eyoey ainiieuecoainy naiaeiuie
oaoieei-yeiiiie/aneeie iieacaoaeyie ?aaiou i?aaei?eyoey , ?ann/eoaiiuie
a ?acoeueoaoa eo?niaie ?aaiou.
Ia eioa?aaea iauaia auionea i?iaeoeoeee io 180 500 aei 194 800 oo. oi/ea
aacoauoi/iinoe ionoonoaoao, o.a. a aeaiiii eioa?aaea iao oaeiai iauaia
auionea i?iaeoeoeee, i?e eioi?ii aaeiaay au?o/ea auea au ?aaia aaeiaui
ecaea?aeeai .
Oiiaeiioaea/a ninoaaeea 16 ?oaeae, yoi icia/aao, /oi ia eaaeaeue ?oaeue
iniiaiuo n?aaenoa aeaiiia i?aaei?eyoea i?iecaiaeeo i?iaeoeoeee ia 16
?oaeae .
Oiiaeiaieinoue ninoaaeea 0.06 ?oaey, yoi icia/aao, /oi aeey
i?iecaiaenoaa i?iaeoeoeee ia iaeei ?oaeue iaiaoiaeeii aeiaeeoue 0.06
?oaey iniiaiuo n?aaenoa .
Eiyooeoeeaio caa?ocee iai?oaeiaaiey ninoaaee 1.037 , /oi yaeyaony
oi?ioei iieacaoaeai, o. e. yoi icia/aao, /oi iai?oaeiaaiea ia aeaiiii
i?aaei?eyoee iieiinoueth caa?oaeaii e i?inoiaa iai?oaeiaaiey iaoo.
Iaaeinoaoeii aeaiiiai i?aaei?eyoey yaeyaony ieceee o?iaaiue iieaou
o?oaea i?iecaiaenoaaiiuo ?aai/eo. Oiiae iieaou o?oaea i?iecaiaenoaaiiuo
?aai/eo ninoaaeyao 25% io iauaai oiiaea iieaou o?oaea i?aaei?eyoey, oioy
eiee/anoai i?iecaiaenoaaiiuo ?aai/eo ia i?aaei?eyoee ninoaaeyao 55%.
Eeoa?aoo?a:
1. Iaeeiiiaee e A?th
Yeiiiieen
a.Iineaa,N-I.,1992
2. I?eeeaaeiay yeiiiieea
a.Iineaa,1991
3. I.Oyeia
Yeiiiie/aneee ia?ac iuoeaiey
a.Iineaa,1991
PAGE
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E? 2203 – 81 11
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