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Ценообразование и его особенности в малом бизнесе

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Ainoaea?noaaiiay Aeaaeaiey Oi?aaeaiey ei.Na?ai I?aeaeiieeeaeca

Eo?niaay ?aaioa

Ii aeenoeeieeia “Iniiau iaaeaeoia?iaeiiai ia?eaoeiaa”

Oaia: Oeaiiia?aciaaiea e aai iniaaiiinoe a iaeii aeciana

Auiieiee: nooaeaio a?oiiu IYI IV-2

?oaeaeia A.A.

I?iaa?ee: i?ioanni? Aiaeaa?ia A.A.

Iineaa 1996

Ieai

Aaaaeaiea

Aeaaa 1. Niiniau oeaiiia?aciaaiey

1.1 Oeaiiia?aciaaiea ii ecaea?aeeai

1.2 Oeaiiia?aciaaiea, iniiaaiiia ia ni?ina

1.3 Oeaiiia?aciaaiea, iniiaaiiia ia oeaiao ia eiieo?aioioth
i?iaeoeoeeth

Aeaaa 2. No?aoaaee oeaiiia?aciaaiey

2.1 No?aoaaey oeaiiia?aciaaiey, iniiaaiiay ia oeaiiinoe
oiaa?a(“niyoea neeaie”)

2.2 No?aoaaey neaaeiaaiey ca ni?inii

2.3 No?aoaaey i?iieeiiaaiey

2.4 No?aoaaey ono?aiaiey eiieo?aioeee

2.5 Cai?auaiiua no?aoaaee

Aeaaa 3. Iniaaiiinoe oeaiiia?aciaaiey aeey iaeiai aeciana

3.1 Neeaeee e eo aeaeu

3.1.1 Neeaeee ca eiee/anoai (eoioeyoeaiua e iaeoioeyoeaiua)

3.1.2 Oi?aiaay neeaeea

3.2 Ninoaaeaiea i?aen-eenoia

3.3 Oeaiu i?e i?iaeaaea a e?aaeeo

Caeeth/aiea

Nienie eniieueciaaiiie eeoa?aoo?u

Aaaaeaiea

Onoaiiaeaiea ii?aaeaeaiiie oeaiu ia oiaa? eee oneoao neoaeeo aeey
iineaaeothuae eo i?iaeaaee e iieo/aiey i?eauee. I/aiue aaaeii iacia/eoue
oeaio oaeei ia?acii, /oiau iia ia ieacaeanue neeoeii aunieie eee neeoeii
ieceie.

A iaeii aeciana onoaiiaeaiea ioaeiiai o?iaiy oeai oai aieaa aaaeii, /oi
i?aaei?eieiaoaeue eiaao aiciiaeiinoue iaiin?aaenoaaiii iauaoueny n
eeeaioii e oio a naith i/a?aaeue iiaeao auneacaoue naie i?aoaicee ii
onoaiiaeaiiui oeaiai ca oiaa?u eee oneoae. Iacia/aiea aunieie oeaiu
iiaeao auoue /?aaaoi iioa?ae eioa?ana e i?eia?aoaieth. Iacia/aiea ieceie
oeaiu oiaea iiaeao aucaaoue io?eoeaoaeueioth ?aaeoeeth, iai?eia?,
niiiaiea a ea/anoaa i?iaeoeoa eee a oiaiee e iiuoa i?aaei?eieiaoaey.
Oaeei ia?acii, cai?aoeaaaiay oeaia ii?aaeaeyao ea/anoai oiaa?a eee
oneoae a niciaiee iieoiaoaey e iiiiaaao ii?aaeaeeoue iieiaeaiea aeaiiiai
i?iaeoeoa ia ?uiea.

Iiiyoii, ii/aio aunieay oeaia aucuaaao iaoaeiaieuenoaea iieoiaoaey, ii
ia anaaaea iiiyoii, ii/aio ieceay oeaia iiaeao aucaaoue
iaoaeiaieuenoaea.

A neo/aa, eiaaea oiaa? ioaeaeaaony a iineai?iaeaaeiii, aa?aioeeiii eee
eiii ianeoaeeaaiee, a iacia/aiiay ca iaai oeaia neeoeii iaea, i?eaueue
iieo/aiiay io i?iaeaaee ieacuaaaony iaaeinoaoi/iie aeey ianeoaeeaaiey
eeeaioa aeaeaa ia aeieaeiii o?iaia. A oaeii neo/aa, iieoiaoaee
?aci/a?iauaathony a aeaiiii oiaa?a, ieacaiiii ei ianeoaeeaaiee e a
aeaiiii i?aaei?eyoee.

Ii?aaeaeaiea oeaiu yaeyaony iaeiie ec o?oaeiaeoeo caaea/, noiyueo
ia?aae ethaui i?aaei?eyoeai. E eiaiii oeaia i?aaeii?aaeaeyao oniaoe
i?aaei?eyoey — iauaiu i?iaeaae, aeioiaeu, iieo/aaioth i?eaueue.

I?aaei?eyoey iaeiai aeciana eiatho iaaieueoia /enei nio?oaeieeia, e
iiyoiio nouanoaotho iaeioi?ua iniaaiiinoe oeaiiia?aciaaiey aeey oaeeo
i?aaei?eyoee. Ai-ia?auo, /anoi iaeia i?aaei?eyoea ia eiaao ioaeaeueiiai
ioaeaea, eioi?ue au caieiaeny i?iaeaiaie yeiiiie/aneiai aiaeeca e
oeaiiia?aciaaiey, e yoo ?aaioo i?eoiaeeony i?iaeaeuaaoue
?oeiaiaeeoaeth(aeaaeaeueoeo) i?aaei?eyoey, neaaeiaaoaeueii, ioaeii
yeiiiieoue a?aiy ia neiaeiuo iaoaiaoe/aneeo ?an/aoao. Ai-aoi?uo,
iiiaieeaoo?a i?iaeoeoeee oaeeo i?aaei?eyoee, eae i?aaeei, ia aaeeea.

Oai ia iaiaa, niaea?aeaiea ia?eaoeiaiaie aeayoaeueiinoe eae aeey
iaeiai, oae e aeey e?oiiiai aeciana ia iaiyaony.

Aeaaa 1. Niiniau oeaiiia?aciaaiey

Acaeiinaycue iiiyoee “oeaia” e “i?eaueue” i/aaeaeia. *ai aieueoa oeaia,
oai aieueoa i?eaueue, /ai iaiueoa oeaia, oai iaiueoa i?eaueue. N ae?oaie
noi?iiu, aeaoaaue oiaa? eee oneoao eaa/a i?iaeaoue, e ca oio aea
i?iiaaeooie a?aiaie iie aoaeoo i?iaeaaaoueny a aieueoai iauaia, /ai
aei?iaea aiaeiae. Oaeei ia?acii, aaaeii onoaiiaeoue acaeiinaycue iaaeaeo
oeaiie i?iaeoeoa e eiee/anoaii i?iaeaaaaiuo aai aaeeieoe.

Nouanoaotho aeaa iniiaiuo niiniaa onoaiiaeaiey oeaiu ia i?iaeoeoeeth:
enoiaey ec ecaea?aeae ia i?iecaiaenoai e nauo i?iaeoeoa e ec
aiciiaeiinoae ?uiea (iieoiaoaeueiie niiniaiinoe). Ia?aue niinia
iacuaaaony oeaiiia?aciaaiea ii ecaea?aeeai, aoi?ie — oeaiiia?aciaaiea ii
ni?ino.O?aoueei, iaiaa ?ani?ino?aiaiiui, ii oiaea aaaeiui niiniaii
yaeyaony oeaiiia?aciaaiea, iniiaaiiia ia oeaiao ia eiieo?aioioth
i?iaeoeoeeth.

Iiaeii auaeaeeoue ianeieueei oaeoi?ia, iiae aicaeaenoaeai eioi?uo
iaoiaeeony iaiin?aaenoaaiii i?aaei?eyoea iaeiai aeciana i?e auai?a
niiniaa oeaiiia?aciaaiey ia naie oiaa?:

oaeoi? oeaiiinoe — iaeei ec iaeaieaa auaeiuo oaeoi?ia. Eaaeaeue oiaa?
niiniaai a ii?aaeaeaiiie noaiaie oaeiaeaoai?eoue iio?aaiinoe
iieoiaoaeae. Aeey niaeaniaaiey oeaiu e iieaciinoe oiaa?a iiaeii:
i?eaeaoue oiaa?o aieueooth oeaiiinoue, i?inaaoeoue iieoiaoaey
iin?aaenoaii ?aeeaiu i oeaiiinoe oiaa?a, nei??aeoe?iaaoue oeaio oae,
/oiau iia ioaa/aea ianoiyuae oeaiiinoe oiaa?a.

oaeoi? cao?ao — cao?aou e i?eaueue ninoaaeytho ieieiaeueioth oeaio
oiaa?a. Naiue i?inoie niinia ia?aciaaiey oeaiu: i?e ecaanoiuo
ecaea?aeeao e ?anoiaeao i?eaaaeoue i?eaieaioth ii?io i?eauee. Iaeiaei
aeaaea anee oeaia oieueei iie?uaaao ?anoiaeu, iao aa?aioee, /oi oiaa?
aoaeao eoieai. Eiaiii iiyoiio iaeioi?ua i?aaei?eyoey noaiiayony
aaie?ioaie, ?uiie iiaeao ioeaieoue eo oiaa?u ieaea, /ai noiyo
i?iecaiaenoai e i?iaeaaea.

oaeoi? eiieo?aioeee — eiieo?aioeey ieacuaaao neeueiia aeeyiea ia
oeaiiaoth iieeoeeo. Iiaeii ni?iaioee?iaaoue anieane eiieo?aioeee
iacia/ea aunieoth oeaio eee ono?aieoue aa iacia/ea ieieiaeueioth. Anee
oiaa? o?aaoao iniaiai iaoiaea i?iecaiaenoaa, eee i?iecaiaenoai aai
i/aiue neiaeiia, oi ieceea oeaiu ia i?eaeaeoo e iaio eiieo?aioia, ii
aunieea oeaiu iiaeneaaeoo eiieo?aioai, /ai ei noieo caiyoueny.

oaeoi? noeioee?iaaiey nauoa — a oeaio oiaa?a aeeth/aaony iaoeaiea,
eioi?ay ieoiaao ia?ii?eyoey ii noeioee?iaaieth ?uiea. I?e auionea oiaa?a
ia ?uiie, ?aeeaia ioaeii ia?aeoe ii?ia aini?eyoey, i?aaeaea /ai
iio?aaeoaee ociatho i oiaa?a. Ana n?aaenoaa, cao?a/aiiua ia
noeioee?iaaiea nauoa aeieaeiu a aeaeueiaeoai ieoiaoueny ca n/ao i?iaeaae
oiaa?a.

oaeoi? ?ani?aaeaeaiey — ?ani?aaeaeaiea oiaa?a cia/eoaeueii aeeyao ia
aai oeaio. *ai aeeaea oiaa? e iio?aaeoaeth, oai aei?iaea aeey
i?aaei?eyoey aai ?ani?aaeaeaiea. Anee oiaa? aoaeao iinooiaoue iai?yioth
e iio?aaeoaeth, oi eaaeaeay naeaeea noaiiaeony ioaeaeueiie iia?aoeeae,
aeaiueae, i?aaeiacia/aiiua iinoaaueeo, iieo/aao i?iecaiaeeoaeue, ii e
aai ecaea?aeee aic?anoatho. I?aeiouanoai oaeiai iaoiaea ?ani?aaeaeaiey
caeeth/aaony a iieiii eiio?iea iaae i?iaeaaeaie e ia?eaoeiaii.

I?e i?iaeaaea oiaa?a e?oiiiio ?icie/iiio oi?aiaoeo eee iioiaeeo,
i?iaeaaee en/eneythony oaea ia aaeeieoeaie, a aeanyoeaie, ii eiio?ieue
iaae i?iaeaaeaie e ia?eaoeiaii oo?a/eaaaony.

?ani?aaeaeaiea oiaa?a yaeyaony naiui aaaeiui oaeoi?ii a ia?eaoeiaa
iinea naiiai oiaa?a. I?e iieoiea, oiaa? ?aaeei oaeiaeaoai?yao cai?inu
iieoiaoaeae iieiinoueth. Iiyoiio iie eaeoo ia onooiee a ea/anoaa, aana,
oeaaoa, oaoie/aneeo aeaiiuo e o.i. aieaa eee iaiaa ioioii a caaeneiinoe
io o?iaiy oeai, ii aeaaea anee o aeaiiiai i?iaeaaoea naiua ieceea oeaiu
ia ?uiea, ieeieay ?aeeaia ia iiaeao eiiiaine?iaaoue ionoonoaea ioaeiiai
oiaa?a a ioaeiia a?aiy a ioaeiii ianoa.

Iaeoe eiiiaoaioiuo aeeno?eauethoa?ia, eioi?ua au aeoeaii acyeenue ca
i?iaeaaeo oiaa?a, aanueia aei?iainoiyuaa aeaei. Iie caoioyo iieo/eoue
ieaoo ca o?aiaiea ia neeaaeao e ?ani?aaeaeaiea oiaa?ia n?aco iinea eo
i?iaeaaee. Yoa noiia aeieaeia aoiaeeoue a oeaio e ia i?aauoaoue
aiaeiae/iuo ?anoiaeia eiieo?aioia.

oaeoi? iauanoaaiiiai iiaiey — iau/ii o ethaeae eiaaony iaeioi?ia
i?aaenoaaeaiea i oeaia oiaa?a, iacaaeneii io oiai, yaeyaony ee ii
iio?aaeoaeueneei eee i?iiuoeaiiui. I?eia?aoay oiaa?, iie
?oeiaiaenoaothony iaeioi?uie a?aieoeaie oeai, eee oeaiiaui ?aaeeonii,
ii?aaeaeythuei, ii eaeie oeaia iie aioiau eoieoue oiaa?.

I?aaei?eyoea aeieaeii eeai ia auoiaeeoue ca a?aieoeu yoiai ?aaeeona a
oeaiao ia naie oiaa?, eeai ii?aaaeaoue ii/aio oeaia ia iaai auoiaeeo ca
ieo. Oiaa? iiaeao i?aainoiaeeoue nouanoaothuea aiaeiae ii eaeei-oi
ea/anoaai, e anee oaeea i?aeiouanoaa aiieieiathony iieoiaoaeyie
iieiaeeoaeueii, oi oeaio iiaeii iiaeieiaoue, anee aea i?aeiouanoaa
aeaiiiai oiaa?a ia oae i/aaeaeiu, o?aaoaony i?eaaaiooue e
aeiiieieoaeueiie ?aeeaia.

oaeoi? ianeoaeeaaiey — Ianeoaeeaaiea o/anoaoao a i?aaei?iaeaaeiii,
i?iaeaaeiii e iineai?iaeaaeiii yoaiao naeaeee. ?anoiaeu ii
ianeoaeeaaieth aeieaeiu aoiaeeoue a oeaio. A oaeea ?anoiaeu aoiaeyo:
iiaeaioiaea eioe?iaie, ?an/aoia, onoaiiaea iai?oaeiaaiey, aeinoaaea
oiaa?a, iao/aiea ia?niiaea, i?aaeinoaaeaiea aa?aioee eee i?aaa iieaou a
?ann?i/eo.

Aeey iiiaeo oiaa?ia iineai?iaeaaeiiai ianeoaeeaaiey ia o?aaoaony, ii
cia/eoaeueiay a?oiia oiaa?ia oe?ieiai iio?aaeaiey (oeia i?iaeoeoia e
iianaaeiaaiuo oiaa?ia) o?aaoao i?aaei?iaeaaeiiai ianeoaeeaaiey,
iai?eia?, iiiauaiey eo ia aao?eio eee aeaiiino?aoeee ea/anoa. Aanue yoio
na?aen aeieaeai ieoiaoueny /a?ac oeaio oiaa?a.

1.1 Oeaiiia?aciaaiea ii ecaea?aeeai

Aeaiiue niinia oe?iei ?ani?ino?aiai a aeaeo oiai, /oi ii aeiaieueii
ianeiaeai aeey iaeuo i?aaei?eyoee. Ii?aaeaeyaony noieiinoue
ecaioiaeaiey, caeoiie iaoa?eaeia aeey i?iecaiaenoaa, aeiaaaeythony ana
inoaeueiua ecaea?aeee e onoaiiaeaiioth aaee/eio i?eauee. A ?acoeueoaoa
au/eneaiee iieo/aaony oeaia oiaa?a.

Oeie/iui i?eia?ii oeaiiia?aciaaiey ii ecaea?aeeai yaeyaony ?icie/iay
oi?aiaey.Oeaia caeanue ii?aaeaeyaony neaaeothuei ia?acii: e aaee/eia
n?aaenoa, cao?a/aiiuo ia caeoieoaeiaaaeyaony ii?aaeaeaiiue i?ioeaio ia
iie?uoea ae?oaeo ecaea?aeae, i?ioeaio i?eauee (iethn niioaaonoaothuee
i?ioeaio aeey auieaou IAeN, anee aeaiiue iaeia aceiaaony).

Niaoeeaeueiue i?ioeaio i?eaaaeyaony e caeoii/iie oeaia aeey iie?uoey
a?aiaie iai?ioa oiaa?a eee oneoae (oaeia a?aiy iieo/eei iacaaiea
iai?a/eaaaiinoue caiania). *ai ieaea yoio iieacaoaeue, oai aieueoa
a?aiaie o?aaoaony aeey oiai, /oiau ?ani?iaeaoue ana caianu ni neeaaea, e
oai naiui ieaea noaiiaeony i?ioeaio i?eauee. I?e oi?aiaea
nei?iii?oyueieny oiaa?aie, aiciiaeii iaa?iooue aanue iauai caiania
ianeieueei ?ac a oa/aiee iaaeaee. Iai?eia?, ?acieoea iaaeaeo oiaa?iie
oeaiie oaeeo oiaa?ia eae ?uaa eee iaiue e eo naaanoieiinoueth ia i/aiue
aaeeea, ii a ?acoeueoaoa eo oi?ioae iai?a/eaaaiinoe iiaeii iieo/eoue
cia/eoaeueioth i?eaueue, “iaa?ioa” oaeie oiaa? iiiaie?aoii ca ei?ioeee
i?iiaaeooie a?aiaie. E iaiai?io, aeey oiaa?ia n ieceie
iai?a/eaaaiinoueth oa?aeoa?ia cia/eoaeueiay ?acieoea iaaeaeo i?iaeaaeiie
oeaiie e naaanoieiinoueth. A yoii neo/aa ca oiaa? au?o/aaony aieueoa
aeaiaa, ii ia oae /anoi eae a neo/aa n ?uaie eee iaiuaie. Iai?eia?, aeey
oi?aiaee iaaaeueth, yaeythuaeny oiaa?ii aeeeoaeueiiai iieueciaaiey
?acieoea iaaeaeo i?iaeaaeiie oeaiie e naaanoieiinoueth ninoaaeyao
45-50%, a aeey thaaee?iuo ecaeaeee yoio iieacaoaeue aua auoa.

Oeaiiia?aciaaiea ii ecaea?aeeai ia i?iiuoeaiiua oiaa?u eiiaaea i/aiue
i?eaeeceoaeueii, i?e/ai aeey iieo/aiey oeaiu, iie?uaathuae i?eaueue
aeinoaoi/ii aeiaaaeoue 1-2%. A iaeioi?uo eiiiaieyo naie i?ioeaio
ia/eneyaony ia eaaeaeii yoaia aeayoaeueiinoe: caeoiea, i?iecaiaenoaa,
ia?eaoeiaiaie aeayoaeueiinoe e o.ae.

I?e iaiaoiaeeiinoe i?eiyoey niiniaa ?an/aoa oeai ii ecaea?aeeai aeey
aeaiiiai oiaa?a, ?ac?aaaouaaaony noaiaea?oiay aaee/eia ?acieoeu iaaeaeo
oeaiie e naaanoieiinoueth. Oaeay aaee/eia aeieaeia ?an/eouaaoueny
iai?eia? a neo/aa, eiaaea eiaaony oiaa?, ninoiyuee ec iinoiyiiie e
ia?aiaiiie /anoae. Niae?athony aeaiiua ii ecaea?aeeai e iiaen/eouaaaony
?acia? iaoeaiee ia naaanoieiinoue, iaiaoiaeeiue aeey iie?uoey anao
ecaea?aeae. Oaeei ia?acii iiaeii auaanoe aeiaieueii oaeiaioth oi?ioeo
aeey ii?aaeaeaiey oeaiu.

?ann/ao oeaiu ia i?iiuoeaiiua oiaa?u. ?anniio?ei i?eia?.

Iaaieueoia i?iiuoeaiiia i?aaei?eyoea a Aiaeee i?e iaee/ee anaai iaeiiai
oiaa?a ii?aaeaeyei aai oeaio ii i?inoie noaia. Ii ii ia?a ?acaeoey
aeciana e iiyaeaiey iiauo oiaa?ia a i?iecaiaenoaa yoa nenoaia oeai noaea
iayooaeoeaiie, nieceeny iauai i?iaeaae e eiiiaiey noaea oa?youe
i?eaueue.

Auee iiaen/eoaiu ana ecaea?aeee e iaeeaaeiua ?anoiaeu e aeey
onoaiiaeaiey oeaiu aeiaaaeee aua 60% io noieiinoe nu?uey e ?aai/ae neeu.
Yoeo 60% auei aeinoaoi/ii aeey oiai, /oiau iie?uoue ana ecaea?aeee e
iieo/eoue i?eaueue. Oaeei ia?acii, oiaa? n naaanoieiinoueth 40 o.no. (30
o.no. ca nu?uea e 10 o.no. — ca?aaioiay ieaoa) ioeaieaaaony a 40 o.no. +
60% (24 o.no.) = 64 o.no. Ni. oaae. 1.

Oaaeeoea 1

Oiaa? A

Noieiinoue iaoa?eaeia 30.00

Noieiinoue ?aai/ae neeu 10.00

Eoiai 40.00

Iaoeaiea 60% 24.00

Oeaia 64.00

Oaeie oeo/oaiiue iaoiae ii?aaeaeaiey oeaiu iaiaoiaeei aeey eiio?iey ca
ecaea?aeeaie e i?eaueueth e onoaiiaeaiey aieaa oi/iie oeaiu, i?eieiay ai
aieiaiea eiieo?aioeeth ia ?uiea. Auei ?aoaii i?eaea?aeeaaoueny iaoiaea
?an/aoa ii ecaea?aeeai e ?an/eouaaoue ?aaeueiua ecaea?aeee i?e
ii?aaeaeaiee oeaiu ii ia?a ?inoa /enea i?iecaiaeeiuo oiaa?ia.

Ii a oaeii neo/aa i?iaeaia oeaiiia?aciaaiey caeeth/aeanue a oii, /oi
60% aeiaaaeyeenue ia nu?uea e ca?aaioioth ieaoo, oioy yoe aeaa aeaea
ecaea?aeae aa?uee?iaaeenue ii ?aciui aeaeai i?iecaiaeeiuo i?iaeoeoia.
Iinea i?iaaaeaiey aiaeeca anaai ?yaea oiaa?ia auei aeinoeaiooi
niaeaoaiea, /oi aianoi 60% iaoeaiee ia nu?uea e ca?aaioioth ieaoo aoaeao
aeiaaaeyoueny 25% e noieiinoe nu?uey e 75% e ca?aaioiie ieaoa.

A oaae.2 i?aaenoaaeaiu ?acoeueoaou eciaiaiee yoeo ?an/aoia, i?e/ai
iiaay oeaia iieacaia a n?aaiaiee ni noa?ie oeaiie ii ?aciui oeiai
oiaa?ia. Noaiiaeony aeaeii, /oi oae eae ninoaaeythuay ca?aaioiie ieaou
caiaoii ieaea ii n?aaiaieth ni noieiinoueth iaoa?eaeia, iiyoiio, anee
?an/eouaaoue oeaio ii iiaie oi?ioea, oi iia cia/eoaeueii nieaeaaony.

Oaaeeoea 2

Oiaa? A Oiaa? A Oiaa? A Oiaa? A Oiaa? N Oiaa? N Oiaa? D Oiaa? D

noa?ue iiaue noa?ue iiaue noa?ue iiaue noa?ue iiaue

Iaoa?eaeu 30 30 5 5 20 20 40 40

?aai/ay neea 10 10 35 35 20 20 5 5

Eoiai 40 40 40 40 40 40 45 45

Iaoeaiea 24

24

24

27

Iaoa?eaeu 25%

7.50

1.25

5

10

?aai/ay neea 75%

7.50

26.25

15

3.75

Oeaia 64 55 64 67 64 60 72 58

Oeaiiia?aciaaiea n iiiiuueth eaeueeoeyoeeiiiie aaaeiiinoe.Eiiiaiey,
eioi?ay auea ?anniio?aia a i?eia?a ninoieo ec 20-oe nio?oaeieeia.
?anniio?ei oaia?ue io?aaeaeoe?iaaiioth eaeueeoeyoeeiiioth aaaeiiinoue
yoie eiiiaiee, i?e iiiiue eioi?ie onoaiaaeeaaaony oeaia: oaae.3.

Oaaeeoea 3

Oeaiiaay aaaeiiinoue

Oiaa?………………………………………
*enei………………………………………

o.no. o.no.

Noieiinoue iaoa?eaeia

I?eia?aoaiiua aeaoaee

O?aiaiea iaoa?eaeia e aeaoaeae

O?oae

O?aiaiea aioiaie i?iaeoeoeee

Aaeieieno?aoeaiua ?anoiaeu

Iaiaaeaeiaio

?anoiaeu ii nauoo

?aeeaia

Iai?aaeaeaeaiiua ?anoiaeu

I?eaueue 25%

Oeaia

?anniio?ei oaia?ue eaaeaeoth ec iiceoeee oaae.3.

Noieiinoue iaoa?eaeia

Caeanue caaeaaony oaeoe/aneay noieiinoue iaoa?eaeia, iaiaoiaeeiuo aeey
i?iecaiaenoaa aaeeieoeu oiaa?a. Anee oiaa? i?aaenoaaeai ianeieueeeie
iiaeaeyie n ?acee/iuie aaaa?eoiuie ?acia?aie, oi aeey eaaeaeie
iiaeeoeeaoeee ninoaaeyaony naiy oeaiiaay aaaeiiinoue. Iai?eia? i?e
ecaioiaeaiee naaeiaie iaaaee, n?aaee eioi?ie eiaaony o?e ?aciuo noieeea.
Eaaeaeue ec ieo iiaeao auoue naeaeai ec naiaai iaoa?eaea, ?anoiae
iaoa?eaea i?e yoii ?aciue. Nthaea aea neaaeoao aeeth/eoue inoaaoeany
iooiaeu iaoa?eaeia.

I?eia?aoaiiua Aeaoaee

A yoie noaouea o/eouaaaony noieiinoue i?eia?aoaiiuo aeey ecaioiaeaiey
ecaeaeey iaoa?eaeia (iai?eia? ?o/ae, iaoaeue, aeioia, noaeea e o.i.).

O?aiaiea iaoa?eaeia e aeaoaeae

O?aiaiea iaoa?eaeia, eiiiiiaioia, eiiieaeoothueo /anoae, i?eia?aoaiiuo
aeaoaeae o?aaoao neeaaeneie ieiuaaee. E yoi neeaaeneia i?ino?ainoai
aeieaeii ieoiaoueny ca n/ao oeaiu oiaa?a. ?ann/eoaoue oi/iia
i?ino?ainoai, caieiaaiia iaoa?eaeaie e aeaoaeyie, eioi?ua iio?aaothony
aeey i?iecaiaenoaa aaeeieoeu i?iaeoeoeee oyaeaei e iai?aeoe/ii. Iiyoiio
i?iua auynieoue iauea ?anoiaeu ii eo o?aiaieth e au/aneeoue n?aaeithth
aeey anao oiaa?ia. Iiaoo aicieeiooue neiaeiinoe ec-ca oiai, /oi
i?iecaiaeeony ia iaeei oiaa? e eaaeaeia ec ecaeaeee eiaao naie ?acia?u.
E?iia oiai aicieeatho eciaiaiey no?oaoo?u nauoa a oa/aiee aiaea:
iai?eia? i?iaeaaony aieueoa e?oiiiaaaa?eoiuo oiaa?ia. A oaeii neo/aa
iiyaeyaony iaiaoiaeeiinoue ia?aniao?eaaoue eaeueeoeyoeeiiiua aaaeiiinoe,
anee a ieo oaea ?ann/eoaia n?aaeiyy noieiinoue neeaaeneiai i?ino?ainoaa
aeey anao oiaa?ia. Oaeea ?an/aou iaiaoiaeeiu a neo/aa eiaaea
neeaaee?iaaiea n?aaieoaeueii aei?iaia.

O?oae

Noieiinoue o?oaea, iio?aaiaaaoaainy aeey i?iecaiaenoaa aaeeieoeu
oiaa?a, aeieaeia auoue ouaoaeueii i?in/eoaia. Yoi iniaaiii aaaeii i?e
?anoe?aiee i?iecaiaenoaa e iaeia aieueoaai eiee/anoaa ?aaioieeia aeey
i?iecaiaenoaa. I?e yoii iaaei o/eouaaoue, /oi ethaee ia iiaoo ?aaioaoue
iaeeiaeiai e noaiaea?oii. Aeaaea a iaeuo i?aaei?eyoeyo a neo/aa ?an/aoa
noieiinoe o?oaea, iaiaoiaeeiiai aeey i?iecaiaenoaa aaeeieoeu oiaa?a,
iiaoo iio?aaiaaoueny neiaeiua ?an/aou, naycaiiua n oaeeie iieacaoaeyie,
eae o?iaie au?aaioee, noaiaea?oiia a?aiy ?aaiou e o.i. Nei?aa anaai
oaeea oi/iua ?an/aou ia aoaeoo eiaoue ?aoathuaai cia/aiey e aeinoaoi/ii
oaaaeeoueny “ia aeac”, /oi noieiinoue o?oaea io?aaeaao ?aaeueiia
iieiaeaiea aauae.

O?aiaiea aioiaie i?iaeoeoeee

Ia neeaaea o?aiyony ia oieueei enoiaeiua iaoa?eaeu, ii e aioiaay
i?iaeoeoeey aei oao ii?, iiea iia ia aoaeao ?aaeeciaaia. Noieiinoue
o?aiaiey aioiaie i?iaeoeoeee iau/ii auoa, /ai enoiaeiuo iaoa?eaeia, oae
eae iaiaoiaeeiu eo/oea oneiaey, a oaeaea aieueoa i?ino?ainoaa a nayce n
a?iiicaeeie oiaeiaeie.Aeey i?inoiou ?an/aoia ia i?aaei?eyoeyo iaeiai
aeciana iiaeii n/eoaoue ?anoiaeu ii neeaaee?iaaieth aioiaie i?iaeoeoeee
ca aiae e n?aaeiea ?anoiaeu aeey i?eia?iiai eiee/anoaa oiaa?ia ii
ioiioaieth e i?ino?ainoao, eioi?ia iie caieiatho.

Aaeieieno?aoeaiua ?anoiaeu

A iaaieueoeo eiiiaieyo iauaa aaeieieno?e?iaaiea ia ia/aeueiii yoaia
/anoi inouanoaeyaony aeaaeaeueoeai, /eaiaie aai naiuee e o.i. N
?acaeoeai aeaea aaeieieno?aoeaiay aeayoaeueiinoue iinoaiaiii ia?aoiaeeo
a eiiiaoaioeeth ethaeae, caieiathueony yoei i?ioanneiiaeueii e
iieo/athueo ca yoi aeaiueae. N naiuo ia?auo aeiae noieo aeeth/eoue a
oeaio ?acoiiua ?anoiaeu ii ?aaioa, naycaiiie n aecianii. A aeaeueiaeoai,
anee aicieeiao iio?aaiinoue a iaeia ?aaioieea, oaeea ?anoiaeu iiaeii
nie?aoeoue iaiya aai ia iaiieiue ?aai/ee aeaiue. I?e yoii iaycaoaeueii
aeeth/aoue a noieiinoue oiaa?a oi/ioth noieiinoue o?oaea oaeiai
nio?oaeieea ii iieiie noaaea n o/aoii iieaou ioionea e o.i. A i?ioeaiii
neo/aa oaeea ?anoiaeu iiaoo naanoe aeioiaeu e ioeth.

Iaiaaeaeiaio

Iaiaaeaeiaio eiiiaieae noieo ?anniao?eaaoue ioaeaeueii io aeaaeaiey
eiiiaieae e iauaai ?oeiaiaenoaa. A ia/aea aeaaeaeaoe eiiiaiee iiaeao
auoue e oiio aea aa iaiaaeaea?ii, ?aai/ei, eea?eii, oaeaoiiiui
iia?aoi?ii e o.i. I?e ioe?uoee eiiiaiee io aeaaeaeueoea caaeneo any
oeiainiaay noi?iia aii?ina. Ii ia?a oiai, eae aeaea eiiiaiee eaeoo a
ai?o aeaaeaeaoe eiiiaiee iiaeao naaa iicaieeoue iaiyoue iiiiuieeia, a
anee aeaea i/aiue oi?ioe, oi e iaiaaeaea?ia. Neooaoeey caeanue
aiaeiae/ia neooaoeee n aaeieieno?aoeaiuie ?aaioieeaie. Anee ia
o/eouaaoue ?anoiaeu ii iaiaaeaeiaioo a noieiinoe oiaa?a, oi aeioiaeu
eiiiaiee iiaoo ?acei oianoue.

?anoiaeu ii nauoo

Nauo i?iaeoeoeee anaaaea ninoaaeyao i?iaeaio. E ii i/aiue aaaeai aeey
i?aaei?eyoey o.e. anee i?iecaiaeeiua oiaa?u ia iaeaeoo iieoiaoaey, oi
aecian noaiao iaauaiaeiui eee, i?iua aiai?y, i?iai?eo. Iiyoiio iaeuecy
caauaaoue i nauoiauo ?anoiaeao e neaaeoao aeeth/aoue a oeaiiaoth
aaaeiiinoue eo a ?aaeueiii ?acia?a.

?aeeaia

A oeaio oiaa?a iaiaoiaeeii aeeth/aoue e iaoeaieo ca ?aeeaio. A oeaiiaie
aaaeiiinoe iaoeaiea ninoaaeyao ii?aaeaeaiiue i?ioeaio io oeaiu oiaa?a.
Caeanue aicieeaao aii?in: eae onoaiiaeoue iaoeaieo e oeaia, eioi?oth iu
a aeaiiue iiiaio iuoaainy onoaiiaeoue e aeeth/eoue a iaa iaoeaieo ca
?aeeaio. A oaeii neo/aa, eiaaea ia i?aeoeea iaiaoiaeeiay aaee/eia
iaoeaiee aua ia onoaiiaeaia, aa ?aeiiaiaeoaony acyoue i?eia?ii a ?acia?a
5 % io noieiinoe iaoa?eaeia e o?oaea.

Iai?aaeaeaeaiiua ?anoiaeu

I?e ?an/aoa ?anoiaeia ii ethaiio iaoiaeo, ?aeiiaiaeoaony auaeaeyoue
no?ieo ia iai?aaeaeaeaiiua ?anoiaeu, eoaea aoaeoo aeeth/aoueny ?anoiaeu,
ia iiaeoiaeyuea ia iiae iaeio ae?oaoth iiceoeeth aeaiiie oeaiiaie
aaaeiiinoe.

Neiaeiinoe iaoiaea oeaiiia?aciaaiey ii ecaea?aeeai. Oeaiiia?aciaaiea ii
iaoiaeo “n?aaeiea ecaea?aeee iethn i?eaueue” aeiaieueii ianeiaeii, ii
aai ?aeiiaiaeoaony i?eiaiyoue eeoue eiaaea aeayoaeueiinoue i?aaei?eyoey
ioiineoaeueii i?inoa. N ?acaeoeai aa ana oneiaeiyaony, e oiaaea
?aeiiaiaeoaony acyoue ia aii?oaeaiea iaoiae ?aaoey?iuo i?ioeaioiuo
iaoeaiie ii anai iiceoeeyi oeaiiaie aaaeiiinoe.

Aiieia ii?aaaeaii i?eiaiaiea aeaiiiai iaoiaea oeaiiia?aciaaiey anee
aeayoaeueiinoue i?aaei?eyoey naycaia n iin?aaeie/anoaii, o.a. n
i?eia?aoaieai oiaa?ia o i?iecaiaeeoaeae e i?iaeaaeae eo ?icie/iui
i?iaeaaoeai, oae eae i?iecaiaeeoaee, oiaa?u eioi?uo ?aaeecothony
i?aaei?eyoeai, iau/ii naie onoaiaaeeaatho ?icie/iua oeaiu ia naith
i?iaeoeoeeth.

Ae?oaia aeaei, eiaaea ?a/ue eaeao i i?iecaiaenoaaiiii i?aaei?eyoee.
Caeanue aicieeatho aeaa iniiaiuo i?iaeaiu:

1. Anee i?aaei?eyoea aeeeoaeueiue n?ie iniiauaaao oeaiiia?aciaaiea ia
naie oiaa?u ia iaoiaea, iniiaaiiii ia o/aoa ?anoiaeia, oi eiieo?aiou
iiaoo yoi caiaoeoue e niiaoo eaaei iaieoe yoi i?aaei?eyoea i?e iiiiue
aeeooa?aioee?iaaiiiai oeaiia?aciaaiey.

2. Ae?oaay aaaeiay io?eoeaoaeueiay /a?oa — yoi oi, /oi iaoiae
oeaiiia?aciaaiey ii ecaea?aeeai i?eaioe?iaai ia i?aaeeiaeaiea, a ia ia
ni?in. A aaaeue eiaiii ni?in ia oiaa? e nicaeaao nauo e ii?aaeaeyao
i?eaueue i?aaei?eyoey. Anee eca?aiiue iaoiae oeaiiia?aciaaiey eaii?e?oao
ni?in, oi i?aaei?eyoea aoaeao eeai oa?youe eeeaioia ec-ca neeoeii
aunieeo oeai, eeai oioneaoue i?eaueue ec-ca neeoeii ieceeo oeai.

1.2 Oeaiiia?aciaaiea, iniiaaiiia ia ni?ina

Nooue aeaiiiai iiaeoiaea e oeaiiia?aciaaieth ninoieo a oii, /oi iaaei
onoaiiaeoue oaeoth oeaio, eioi?oth iieoiaoaeue aioia caieaoeoue ca
aeaiiue oiaa?. E niaeaeaieth, iieoiaoaee ?aaeei niiauatho i oii,
neieueei iie aioiau caieaoeoue. I?iaeaaaoe aeieaeai nai iacaaoue oeaio.

Caeanue i?e iacia/aiee oeai niaaoieeii iiaeao noaoue o?iaaiue oeai ca
aiaeiae/iua oiaa?u e oneoae. I?e i?iaeaaea oiaa?a neaaeoao ia?aoeoue
aieiaiea ia oeaiu aai aiaeiaia a iaaaceiao, noia?ia?eaoao, ia iioiauo
neeaaeao, iaaaceiao nieaeaiiuo oeai, eaoaeiaao aeey caeacia oiaa?ia ii
ii/oa e ae?oaeo aiciiaeiuo oi?aiauo oi/eao. Anee eiaaony aiciiaeiinoue,
oi iiaeii i?iaanoe aiaeec: ec eaeeo iaoa?eaeia naeaeaiu aiaeiae, eaeiai
eo ea/anoai. Aunieay oeaia iau/ii ii?aaaeaia aunieiea/anoaaiiuie
iaoa?eaeaie, aaeeeieaiiui aeecaeiii e o.i. I?e oaeie nenoaia eo/oa
iacia/aoue aunieoth oeaio e aeaaaoue neeaeeo, /ai i?iaeaaaoue ii
ii?iaeueiie oeaia n?aco. E?iia oiai, a oi?aiaea a ?icieoeo aiciiaeii
onoaiiaeaiea oae iacuaaaiuo “ineoieiae/aneeo oeai”, eioi?ua ianeieueei
ieaea e?oaeiai /enea, iai?eia?: $ 99.90 eee 999 oun. ?oa. Iniiaiay
neiaeiinoue oeaiiia?aciaaiey ii ni?ino caeeth/aaony a oii, /oi oeaia
aeieaeia auoue oaeie, eioi?oth caieaoeo iieoiaoaeue, ii onoaiiaeoue aa
i?aaenoieo i?iaeaaoeo. Eaeay au oeaia ia auea iacia/aia, ia nouanoaoao
aa?aioee, /oi oiaa? aoaeao ii iae iieueciaaoueny ni?inii. Oaeei ia?acii,
i?e oeaiiia?aciaaiee ii ni?ino, oeaia iacia/aaony iooaeeeaaynue io
?anoiaeia e iiaeieiaaony aei aaee/eiu, eioi?oth, ii iiaieth i?iaeaaoea,
aioia caieaoeoue iieoiaoaeue.

I/aaeaeii, /oi oeaia aeeyao ia ni?in: anee onoaiiaeaia aunieay oeaia,
oi a?yae ee iauaiu i?iaeaae aoaeoo auniee, a anee onoaiiaeaia ieceay
oeaia, oi i?iaeanony iiiai, ii n iaeaiueeie i?eaueueth eee a oauoie. I?e
yoii i/aiue aaaeii onoaiiaeoue caeiiiia?iinoe aeeyiey oeaiu ia ni?in:
anee nieceoue oeaio ia 10%, oi oaaee/eony ee ni?in ia 10%, eee aieueoa,
/ai ia 10% eee iaiueoa?

Oi, eae ni?in ?aaae?oao ia eciaiaiea oeaiu, iacuaaaony yeanoe/iinoueth
ni?ina. Anee nieaeaiea oeaiu iiaeaeei e ?inoo iauaia i?iaeaae aieaa /ai
ia 10%, oi ni?in yeanoe/ai. O.a. iauaa niioiioaiea oaeiai: anee aeey
ethaiai i?iii?oeeiiaeueiiai eciaiaiey oeaiu iauai nauoa aic?anoaao
i?iii?oeeiiaeueii aieueoa, oi ni?in n/eoaaony yeanoe/iui, a anee iauai
nauoa aic?anoaao i?iii?oeeiiaeueii iaiueoa, oi ni?in iayeanoe/iue.

Oi anoue: yeanoe/iinoue anoue /enei, eioi?ia iieacuaaao, ia neieueei
i?ioeaioia eciaieony iaeia ia?aiaiiay a ?acoeueoaoa eciaiaiey ae?oaie
ia?aiaiiie ia iaeei i?ioeaio. Anee aaee/eia ni?ina — q, a oeaia oiaa?a —
p, oi yeanoe/iinoue ni?ina a a caaeneiinoe io eciaiaiey oeaiu, eee
oeaiiaay yeanoe/iinoue ni?ina iiaeao auoue caienaia:

Eq/p=(%Dq) / (%Dp).

I?aaeiieiaeei, anee nia/aea auei i?iaeaii ouny/a aaeeieoe oiaa?a ii $
5, a iioii auea nieaeaia oeaia aei $ 4.25 (o.a. ia 15 %) e iinea yoiai
auei i?iaeaii ia 20% aaeeieoe oiaa?a aieueoa (o.a. 1200 aaeeieoe), oi
ni?in ia yoio oiaa? yeanoe/ai.

?anniio?ei i?eia? ec oaae.4. Ni nieaeaieai oeaiu nauo oaaee/eeny. Oeaia
auea nieaeaia ia 28,5 %, ii nauo oaaee/eeny eeoue ia 25 %. Nauo au?in a
i?ioeaioiie aeiea iaiueoa, /ai nieceeanue oeaia, — o aeaiiiai oiaa?a
iayeanoe/iue ni?in.

Oaaeeoea 4

Oeaia I?iaeaaea

$14 60

$10 75

Yoa oai?aoe/aneay /anoue eiaao ia?iiiia cia/aiea aeey aeciana. A
aeaiiii i?eia?a, ianiio?y ia ?ino nauoa, a ?acoeueoaoa nieaeaiey oeai
oiae iai?io i?aaei?eyoey. I?e oeaia $ 14 iai?io ninoaaeye $ 840, a i?e
oeaia $ 10 — anaai $ 750. E yoiio iiaeii aeiaaaeoue, /oi anee
nouanoaotho oeene?iaaiiua ecaea?aeee ii i?iaeaaea oiaa?ia(iai?eia? $
400), e ia?aiaiiua ecaea?aeee ia i?iecaiaenoai aaeeieoeu oiaa?a a
?acia?a $ 4, oi a ?acoeueoaoa au/eneaiee iu iieo/ei, /oi i?eaueue
i?aaei?eyoey ?acei oiaea (ni oaae.5).

Oaaeeoea 5

Oeaia I?iaeaaea Iai?io Iinoiyiiua ecaea?aeee Ia?aiaiiua ecaea?aeee
Noiia?iua ecaea?aeee I?eaueue

14 60 840 400 240 640 200

10 75 750 400 300 700 50

Anee i?aaei?eyoea oieueei ia/eiaao naith aeayoaeueiinoue, oi ia
nouanoaoao iaiaoiaeeiie eioi?iaoeee i nauoa oiaa?a aeey aiaeeca
yeanoe/iinoe ni?ina. I?e ?ac?aaioea oeaiiaie iieeoeee iniaia ianoi
neaaeoao oaeaeyoue /oanoaeoaeueiinoe oeai, o.e. eiiaaea aeey oiaa?a n
aunieiyeanoe/iui ni?inii iaaieueuia eciaiaiea a oeaia iiaeao ei?aiiui
ia?acii eciaieoue iauai i?iaeaae.

1.3 Oeaiiia?aciaaiea, iniiaaiiia ia oeaiao ia eiieo?aioioth i?iaeoeoeeth

Oaeia oeaiiia?aciaaiea oaea oiiieiaeinue a nayce n oeaiiia?aciaaieai,
iniiaaiiui ia ni?ina. Yoio niinia o?aaoao aiaeeca aiaeiae/iuo oiaa?ia
eiieo?aioia n o/aoii anao ?acee/ee iaaeaeo aeaiiuie oiaa?aie.
Anoanoaaiii, ieaeiae a?aieoeae oeai yaeythony ecaea?aeee, ii a
aeaeueiaeoai iie ia yaeythony i?eaioe?ii. I?aaei?eyoea iiaeao
i?eaea?aeeaaoueny n?aaeiaai o?iaiy oeai, /oi aa?aioe?oao io ioeaie i?e
oeaiiia?aciaaiee, ii a oi aea a?aiy ia i?eianao aieueoeo i?eaueae e
eneeth/aao aiciiaeiinoue aaaeaiey oeaiiaie aieiu n eiieo?aioaie.

Aeaaa 2. No?aoaaee oeaiiia?aciaaiey

Auai? oeaiiaie no?aoaaee ninoaaeyao niaea?aeaiea eiioeaioeee
i?aaei?eyoey a ii?aaeaeaiee oeai ia naith i?iaeoeoeeth. Yoei
ii?aaeaeyaony ieaie?iaaiea au?o/ee e i?eauee i?aaei?eyoey io i?iaeaaee
oiaa?a. I?aaei?eyoeth, ?aaioathuaio a ?uii/iuo oneiaeyo, i?aaeaea anaai
iaiaoiaeeii au?aaioaoue no?aoaaeth e i?eioeeiu ii?aaeaeaiey oeai,
?oeiaiaenoaoynue eioi?uie iii iiaeao ?aoaoue noiyuea ia?aae iei caaea/e.

Ionoonoaea /aoei ii?aaeaeaiiie oeaiiaie no?aoaaee niinianoaoao
iaii?aaeaeaiiinoe a i?eiyoee ?aoaiee a yoie iaeanoe ?acee/iuie neoaeaaie
i?aaei?eyoey (anee iii eiaao neiaeioth no?oeoo?o), iiaeao i?eaanoe e
ianiaeaniaaiiinoe yoeo ?aoaiee e eiaoue iineaaenoaeai ineaaeaiea
iiceoeee i?aaei?eyoey ia ?uiea, iioa?e a au?o/ea e i?eauee.

I?aeoeea aeayoaeueiinoe i?aaei?eyoee a oneiaeyo ?uii/iie yeiiiieee
au?aaioaea ii?aaeaeaiiua no?aoaaee a iaeanoe onoaiiaeaiey oeai. Iaeaieaa
?ani?ino?aiaiiua ec ieo iienuaathony ieaea.

2.1 No?aoaaey oeaiiia?aciaaiey, iniiaaiiay ia oeaiiinoe oiaa?a
(no?aoaaey “niyoey neeaie”)

Aeaiiay no?aoaaey caeeth/aaony a onoaiiaeaiee aunieie oeaiu ia oiaa? ia
iaaieueoii naaiaioa ?uiea e “niyoee neeaie” a aeaea aunieie
?aioaaaeueiinoe i?iaeaae. Oeaia aea?aeeony aunieie aeey oiai, /oiau
iiaua iieoiaoaee, aoiaeyuea a aeaiiue naaiaio ?uiea auoiaeeee ia
ea/anoaaiii iiaue, aieaa aunieee o?iaaiue. I?eiaiaiea aeaiiie no?aoaaee
noaiiaeony aiciiaeiui i?e i?aeiouanoaa aeaiiiai ecaeaeey iaae aiaeiaaie
eee aai oieeaeueiinoe.

2.2 No?aoaaey neaaeiaaiey ca ni?inii

Aeaiiay no?aoaaey noiaea ni no?aoaaeae “niyoey neeaie”, ii aianoi
oaea?aeeaaiey oeaiu ia iinoiyiiii aunieii o?iaia e oaaaeaeaiey
iieoiaoaeae aueoe ia iiaue o?iaaiue iio?aaeaiey, oeaia iiae no?iaei
eiio?ieai nieaeaaony. *anoi oiaa? iieo/aao ianouanoaaiiua eciaiaiey a
aeecaeia e aiciiaeiinoyo, /oiau cia/eoaeueii ioee/aoueny io i?aaeuaeoueo
iiaeaeae. Eiiaaea, /oiau niioaaonoaiaaoue nieaeaieth oeaiu, i?eoiaeeony
iaiyoue aiaoiee aeae oiaa?a, ia?ii?eyoey ii noeioee?iaaieth aai nauoa,
oiaeiaeo eee niinia ?ani?aaeaeaiey. Oeaia oaea?aeeaaaony ia eaaeaeii
iiaii nieaeaiiii o?iaia aeinoaoi/ii aeieai, /oiau oaeiaeaoai?eoue aanue
nouanoaothuee ni?in. Eae oieueei iauai i?iaeaae ia/eiaao nouanoaaiii
nie?auaoueny, neaaeoao aioiaeoueny e neaaeothuaio nieaeaieth oeaiu.

2.3 No?aoaaey i?iieeiiaaiey

Oeaiiaie i?i?ua, eae aeaeii ec naiiai iacaaiey anoue onoaiiaeaiea
i/aiue ieceie oeaiu aeey i?iieeiiaaiey e ?acaeoey aeayoaeueiinoe ia
iiaii ?uiea a e?ao/aeoea n?iee, /oiau iaaciianeoue i?aeiouanoaa a
?anoiaeao io iauaia i?iecaiaenoaa. Oaeay no?aoaaey iaei iiaeoiaeeo aeey
iaaieueoie eiiiaiee, oae eae iia ia eiaao ioaeiuo iauaiia i?iecaiaenoaa,
a ?icie/iay oi?aiaey eiieo?aioia iiaeao io?aaae?iaaouei/aiue auno?i e
aeanoei.

2.4 No?aoaaey ono?aiaiey eiieo?aioeee

No?aoaaey ono?aiaiey eiieo?aioeee noiaea ni no?aoaaeae i?iieeiiaaiey,
ii eniieuecoaony a ae?oaeo oeaeyo. Iia i?aaeiacia/aia aeey oiai, /oiau
ia aeaoue iioaioeeaeueiui eiieo?aioai aueoe ia ?uiie, ae?oaia aa
i?aaeiacia/aiea — aeiaeoueny iaeneiaeueiiai iauaia i?iaeaae i?aaeaea,
/ai ia ?uiie aueaeao eiieo?aio. Oeaia iiyoiio onoaiaaeeaaaony
iaeneiaeueii aeecei e ?anoiaeai, /oi aeaao iaeoth i?eaueue e
ii?aaaeuaaaony oieueei aieueoei iauaiii i?iaeaae. Iaaieueoay eiiiaiey
iiaea au i?eaaaiooue e aeaiiie no?aoaaee aeey eiioeaio?e?iaaiey naiae
aeayoaeueiinoe ia iaaieueoii naaiaioa ?uiea: auno?i aueoe ia iaai,
auno?i iieo/eoue i?eaueue e oae aea auno?i iieeiooue yoio naaiaio.

Iiieii iienaiiuo no?aoaaee, aiciiaeiu e ae?oaea:

— nio?aiaiea noaaeeueiiai iieiaeaiey ia ?uiea (nio?aiaiea oia?aiiiai
i?ioeaioa ?aioaaaeueiinoe e aeoeeiia?iiio eaieoaeeo: ia caiaaea 8-10 %
aeey e?oiiuo i?aaei?eyoee)

— iiaeaea?aeaiea e iaania/aiea eeeaeaeiinoe — ieaoaaeaniiniaiinoe
i?aaei?eyoey (yoa no?aoaaey a iniiaiii naycaia n auai?ii iaaeaaeiuo
caeac/eeia, eioi?ua iiaee au iaania/eoue noaaeeueiia iinooieaiea
aeaiaaeiuo n?aaenoa ia n/ao i?aaei?eyoey, /oi naycaii n ia?aoiaeii ia
auaiaeiua aeey caeac/eeia aeaeu iieaou, i?aaeinoaaeaiea aacoi?a/iui a
ieaoaaeao caeac/eeai eueaio ii oeaiai e o.i.)

— oeaiiaay no?aoaaey, iai?aaeaiiay ia ?anoe?aiea yenii?oiuo
aiciiaeiinoae i?aaei?eyoey (iia naycaia ni no?aoaaeae “niyoey neeaie” ia
iiauo ?uieao).

2.5 Cai?auaiiua no?aoaaee

Nouanoaoao oaeaea ?yae no?aoaaee, eioi?ua i?aaei?eyoeth ia
?aeiiaiaeoaony i?eiaiyoue, oae eae iie eeai cai?auaiu ainoaea?noaii,
eeai eaeoo a ?ac?ac n yoeeie ?uiea. Iineaaenoaeyie i?eiaiaiey oaeeo
no?aoaaee iiaoo auoue i?eiaiaiea naieoeee ainoaea?noaaiiuie i?aaiaie,
eeai ioaaoiua ia?u eiieo?aioia. E /eneo cai?auaiiuo no?aoaaee ioiinyony:

— no?aoaaey iiiiiieenoe/aneiai oeaiiia?aciaaiey — iai?aaeaiiua ia
onoaiiaeaiea e iiaeaea?aeaiea iiiiiieueii-aunieeo oeai. Iau/ii n
i?aneaaeiaaieai oeaee iieo/aiey naa?oi?eauee eee iiiiiieueiie i?eauee.
Cai?auaia caeiiiaeaoaeuenoaii.

— no?aoaaey aeaiieiaiauo oeai — o.a. ?uii/iuo oeai, niciaoaeueii
caieaeaiiuo i?aaei?eyoeai a n?aaiaiee ni neiaeeaoeiny ?uii/iui o?iaiai
oeai n oeaeueth iieo/aiey e?oiiuo i?aeiouanoa a ioiioaiee naieo
eiieo?aioia. Yoa no?aoaaey oeaiiia?aciaaiey ioiineony e
iiiiiieenoe/aneie aeayoaeueiinoe.

— no?aoaaee oeaiiia?aciaaiey, iniiaaiiua ia niaeaoaieyo oicyenoaothueo
noauaeoia, ia?aie/eaathueo eiieo?aioeeth — a oii /enea niaeaoaiey,
iai?aaeaiiua ia:

onoaiiaeaiea onoaiiaeaiea oeai, neeaeie, iaaeaaaie, iaoeaiie;

iiauoaiea, nieaeaiea eee iiaeaea?aeaiea oeai ia aoeoeeiiao e oi?aao;

?acaeae ?uiea ii oa??eoi?eaeueiiio i?eciaeo eee eaeiio-eeai ae?oaiio
i?eciaeo, ia?aie/aiea aeinooia ia ?uiie, ioeac io caeeth/aiey aeiaiai?ia
n ii?aaeaeaiiuie i?iaeaaoeaie eee iieoiaoaeyie.

— no?aoaaee oeaiiia?aciaaiey, aaaeouea e ia?ooaieth onoaiiaeaiiiai
ii?iaoeaiuie aeoaie ii?yaeea oeaiiia?aciaaiey

— no?aoaaee oeaiiia?aciaaiey, i?aneaaeothuea niaeoeyoeaiua oeaee.

Iieeoeea aunieeo e ieceeo oeai.

Eaaeaeay ec auoaiienaiiuo no?aoaaee iiaeao auoue naycaia n aunieeie eee
ieceeie oeaiaie.

I?eiaiaiea iieeoeee aunieeo oeai ii?aaaeaii, anee:

— oiaa? oieeaeai eee iaaeaaeii io?aiyai iaoaioaie

— oiaa? neiaeii ?ac?aaioaoue eee i?iecaiaeeoue

— oeaia ia yaeyaony ?aoathuei oaeoi?ii aeey iieoiaoaeae aeaiiiai oiaa?a

— ?acia? ?uiea neeoeii iae, /oiau i?eaea/ue eiieo?aioia

— o?aaoaony iiiai oneeee, /oiau iao/eoue iioaioeeaeueiuo iieoiaoaeae
iieueciaaoueny aeaiiui oiaa?ii

— o oe?iu ia?aie/aiiua oeiainiaua enoi/ieee e iao aiciiaeiinoae
ecuneaoue aeiiieieoaeueiua n?aaenoaa.

I?eiaiaiea iieeoeee ieceeo oeai ?aeiiaiaeoaony a oneiaeyo,
i?ioeaiiieiaeiuo oeacaiiui. Yoi ia icia/aao iaycaoaeueiiai auai?a oie
eee eiie iieeoeee i?e i?aiaeaaeaiee iaeiiai ec aeaiiuo oneiaee, a
icia/aao, /oi anee eiathony iaeioi?ua ec auoaia?a/eneaiiuo oneiaee, oi
noieo ?anniio?aoue aiciiaeiinoue i?eiaiaiey niioaaonoaothuae iieeoeee
oeaiiia?aciaaiey.

Iai?eia?, anee o eiiiaiee ia?aie/aiiua oeiainiaua aiciiaeiinoe, oi
noieo ?anniio?aoue aa?eaio iieeoeee aunieeo oeai, oae eae ieceea oeaiu a
aeaiiii neo/aa ia i?eianoo aeinoaoi/ii i?eauee aeey ?acaeoey eiiiaiee.
Iaeiaei aunieay oeaia iiaeao neeoeii auno?i i?eaea/ue eiieo?aioia, n
eioi?uie ec-ca iaaeinoaoi/iie oeiainiaie iiaeaea?aeee aoaeao oyaeaei
ai?ioueny. O?aaoaony ouaoaeueiia eco/aiea neooaoeee aeey ?aoaiey yoie
i?iaeaiu.

Aeaaa 3 Iniaaiiinoe oeaiiia?aciaaiey aeey iaeiai aeciana

3.1 Neeaeee e eo aeaeu

Nieaeaiea ii?iaeueiie oeaiu oiaa?a iacuaaaony neeaeeie. A ia?eaoeiaa
yoi ia?ii?eyoea i/aiue iieacii, ii i?aaeinoaaeaiea neeaeee — yoi ioeac
io /anoe nianoaaiiie i?eauee. N ae?oaie noi?iiu, ioeac io ?anniio?aiey
nenoaiu neeaeie — yoi ioeac io aieueoie i?eauee.

3.1.1 Neeaeea ca eiee/anoai

Neeaeee ca eiee/anoai aeathony aeey oiai, /oiau iiaeoieeiooue
iieoiaoaeyi?eia?aoaoue oiaa? a aieueoeo eiee/anoaao, e eo ?acia?u
caaenyo io iauaia caeaca. Nouanoaotho aeaa aeaea neeaeie ca eiee/anoai:
eoioeyoeaiua e iaeoioeyoeaiua.

Eoioeyoeaiay neeaeea iiaoaeaeaao iieoiaoaeae aeaeaoue caeoiee oiaa?a o
iaeiiai i?iaeaaoea. N ?inoii iauaia eoieaiiuo oiaa?ia a oa/aiee aiaea
neeaeee oaaee/eaathony. A ea/anoaa i?eia?a iiaeiaiuo neeaeie a ?icie/iie
oi?aiaea iiaeii i?eaanoe iaaacei eiiiaeo-aeeneia, aaea ca eaaeaeue
eoieaiiue aeene eeeaioo auaeaaony eoiii, e i?e i?aaeuyaeaiee 10-oe oaeeo
eoiiiia ii iieo/aao iaeei aeene “a iiaea?ie” io iaaaceia.

Iaeoioeyoeaiua neeaeee ai?acaei aieaa oe?iei ?ani?ino?aiaiu. Eo
i?eiaiytho e ethaiio aaeeie/iiio caeaco e caaenyo iie io aai iauaia.
Oeaeue oaeeo neeaeie a oii, /oiau aaeioiiaeoue iieoiaoaey ia aieaa
e?oiiua caeacun iaiueoeie oeaiaie ca aaeeieoeo oiaa?a. Iaaieueoay
eiiiaiey iiaeao ainiieueciaaoueny aeaiiui aeaeii neeaeie. Eoioeyoeaiua
neeaeee a iioiaie oi?aiaea aeey iaaieueoeo eiiiaiee neeoeii neiaeiu, oae
eae o?aaotho aiia?aoa, o/eouaathuaai ana caeoiee.

3.1.2 Oi?aiaay neeaeea

Oi?aiaua neeaeee i?aaeinoaaeythony iin?aaeieeo, i?iaeathuaio naie
oiaa?u iioiaui iieoiaoaeyi eee ieacuaathuaio i?e iiiiue aeaiiuo oiaa?ia
oneoae ae?oaei. Iin?aaeieeaie noa?u ianeoaeeaaiey yaeythony yeaeo?eee,
aiaeii?iaiae/eee, ia?eeiaoa?u, no?ieoaee — ana, eoi ianeoaeeaaao naieo
eeeaioia i?e iiiiue i?iaeoeoeee anaaiciiaeiuo eiiiaiee.

Iioiaua iieoiaoaee iieo/atho oi?aiaoth neeaeeo, iioiio, /oi caeoiatho
oiaa? a aieueoeo iauaiao, o?aiyo aai, ?ani?ino?aiytho iaaieueoeie
ia?oeyie, i?aaeinoaaeytho e?aaeeo naiei iieoiaoaeyi, niinianoaotho
i?iaeaeaeaieth oiaa?a ia ?uiea e a iauai ?anoe?ytho oi?aiaoth naoue
i?iecaiaeeoaey.

I?e i?aaeinoaaeaiee oi?aiaie neeaeee aa oei e ?acia?u aeieaeiu
niioaaonoaiaaoue i?eiyoui a aeaiiie io?anee. Oiaeiaaiiua oiaa?u,
?aaeecoaiua /a?ac iioiauo e ?icie/iuo iieoiaoaeae, iiaoo iaania/eaaoue
iioiaui iieoiaoaeyi neeaeeo aei 15 %, a ?icie/iui oi?aiaoeai — aei 25 %.

Eiaaea caeac/ee iieo/aao e oi?aiaoth neeaeeo, e neeaeeo ca eiee/anoai,
oi nia/aea au/eoaaony oi?aiaay neeaeea n iiieiaeueiie noieiinoe caeaca,
a caoai io yoie oiaiueoaiiie noieiinoe au/eoaaony neeaeea ca eiee/anoai.

3.2 Ninoaaeaiea i?aen-eenoia

Neaaeoao aieiaoaeueii ioiineoueny e iiaeaioiaea nenoaiu neeaeie, oae
eae a iae iiaoo auoue ne?uou ioeaee. ?anniio?ei ninoaaeaiea i?aen-eenoa
ia i?eia?a eiiiaiee ii i?iecaiaenoao i?aoaoieee(ni.oaae.6).

Oaaeeoea 6

*enei aiia?aoia Oeaia ca aaeeieoeo, $

io 1 aei 9 17

io 10 aei 24 15

io 25 e aieoa 14

Ia/aeueiay oeaia iaeiiai aiia?aoa — $ 17. Anee i?eia?aoaaony ia?oey io
10 aei 24 aiia?aoia, oi oeaia ninoaaeo $ 15 ca eaaeaeue. Caeac ia 25 e
aieaa aiia?aoia iieaeao ii oeaia $ 14 ca aaeeieoeo. Auaeyaeeo ana
aeinoaoi/ii ?acoiii: caeac ia 10 aiia?aoia aeano neeaeeo a 12 %, o.a. a
$ 2 n $ 17. Caeac ia 25 e aieaa aiia?aoia iieaeao ni neeaeeie aieaa 17 %
— $ 3 n $ 17.

Oaia?ue auyniei ?aaeueioth neooaoeeth. I?iaeeei aeaiiue i?aen-eeno
(ni.oaae.7).

Oaaeeoea 7

*enei caeacaiiuo aiia?aoia Oeaia aiia?aoa, $ Iauay noieiinoue caeaca,$

1 17 17

9 17 153

10 15 150

24 15 360

25 14 350

Enoiaey ec aeaiiie oaaeeoeu iieo/aaony, /oi ca ca 9 aiia?aoia
iieoiaoaeue caieaoeo $ 153, ii 10 aiia?aoia noiyo ia $ 3 aeaoaaea. Oi
anoue oaeoe/anee yoi cia/eo, /oi iieoiaoaeue, i?eia?aoathuee 9 aiia?aoia
iiaeao iieo/eoue aua iaeei aanieaoii iethn $ 3. Oa aea neooaoeey e n
i?eia?aoaieai aeaaaeoeaoe iyoe aiia?aoia, eioi?ua noiyo aeaoaaea
aeaaaeoeaoe /aou?ao. Oaeie i?aen-eeno ninoaaeyee ia acaeyioa ia iaai n
oi/ee c?aiey iieoiaoaey.

Oaeei ia?acii, ninoaaeyy i?aen-eeno, noieo ?anoe?eoue aai, eciaiyy
iiceoeee eiee/anoai-oeaia, e ?an/eoaoue, neieueei iieoiaoaeth iaaei
aoaeao ieaoeoue ca eaaeaeoth eee ianeieueei aeiiieieoaeueiuo aaeeieoe
oiaa?a, o/eouaay eciaiaiey oeaiu.

3.3 Oeaiu i?e i?iaeaaea a e?aaeeo

A ianoiyuaa a?aiy /anoi naeaeee eoiee-i?iaeaaee inouanoaeythony ia
iniiaa e?aaeeoa. Iiyoiio i?aen-eenou aeieaeiu niaea?aeaoue i?ioeaioioth
iaoeaieo aeey iie?uoey noaiaea?oiiai i?aaeinoaaeyaiiai oe?iie e?aaeeoa
iieoiaoaeth.

I?e oi?aiaea n i?aaeinoaaeaieai e?aaeeoa, aicieeaao iio?aaiinoue
ioeaiee eeeaioia ii oiio, eaeiai e?aaeeoa iie aeinoieiu, e ianeieueei
iie ioieooaeueiu a aai iiaaoaiee. Oaeoth ioeaieo iiaeii naeaeaoue,
?acaeaeea eeeaioia ia ?aciua a?oiiu, i?enaiea eaaeaeie e?oiia naie
oeaao, iai?eia?, neiee, caeaiue e e?aniue.

Eeeaiou neiae a?oiiu inouanoaeytho naie ieaoaaee a n?iee, ii?aaeaeaiiua
a oneiaeyo n/aoa.

Eeeaiou caeaiie a?oiiu oyioo n ?an/aoii e ia auiieiytho oneiaey
aunoaaeaiiuo ei n/aoia. Iie iieuecothony i?aaeinoaaeaiiuie ei aeaiueaaie
noieueei, neieueei ei iicaieeo e?aaeeoi?.

Eeeaiou e?aniie a?oiiu ieaoyo oieueei i?e iieo/aiee caeaca eee
i?aaeaa?eoaeueiiai n/aoa, iiyoiio ?aaioaoue n ieie i/aiue ?eneiaaiii.

Caeeth/aiea

A ?aaioa auee ?anniio?aiu iniiaiua iieiaeaiey oeaiiia?aciaaiey aeey
i?aaei?eyoee iaeiai aeciana. Oaeea i?aaei?eyoey i/aiue aaaeiu aeey
yeiiiieee eaaeaeie no?aiu, iniaaiii ia oaeii yoaia noaiiaeaiey
yeiiiie/aneie nenoaiu, eioi?ue a aeaiiue iiiaio i?ioiaeeo iaoa no?aia.
Yoi naycaii n oai, /oi iaeua i?aaei?eyoey eaa/a i?eniinaaeeaathony e
eciaiythueiny oneiaeyi yeiiiieee, auno?aa ?aaae?otho ia oaoiieiae/aneea
e eiua iiaoanoaa. ssaeyynue iniiaie yeiiiieee no?aiu, iaeua i?aaei?eyoey
caeeaaeuaatho iniiau e?oiiuo iooai neeyiee.

Oeaiiia?aciaaiea eae aeey iaeuo, oae e aeey anao inoaeueiuo
i?aaei?eyoee yaeyaony iaeiei ec aaaeiaeoeo e iaeaieaa neiaeiuo aii?inia.
ss n/eoath aeaiiue aii?in eioa?aniui ia oieueei n iiceoeee iieo/aiey
i?eauee e auaeeaaiey ia ?uiea aeaiiiai i?aaei?eyoey, ii e aaaeiui i?e
ii?aaeaeaiee i?ei?eoaoia a oaoie/aneie iieeoeea a oeaeii. Aaaeue oioy
ana oaoie/aneea ?aoaiey ii?aaeaeythony eiaeaia?iui ia?niiaeii
i?aaei?eyoee, yooaeoeaiinoue anao iiaiaaaaeaiee ai?iae?oaony ?uieii
/a?ac oeaio ?aaeecaoeee i?iaeoeoeee.

A ianoiyuaa a?aiy, a oneiaeyo ia?aoiaea e ?uii/iui ioiioaieyi, aaaeii
iiieiaoue aaaeiinoue ?aaiou ii aa?aaioea i?aaeeueiie oeaiiaie no?aoaaee,
oae eae eonoa?iua iaoiaeu, ioiioaiea e oeaia eae e n/aoiie aaeeieoea ia
iiaoo aa?aioe?iaaoue aeaaiiieo/ey i?aaei?eyoey.

Nienie eniieueciaaiiie eeoa?aoo?u

1. Eai ?iaeaea?n “Ia?eaoeia a iaeii aeciana” — Iineaa, “Aoaeeo”, 1996

2. A.I.*oaaeia “No?aoaaey oeaiiia?aciaaiey a ia?eaoeiaiaie iieeoeea
i?aaei?eyoey” — Iineaa, “EIO?A-I”, 1996

3. Ee sseiea “Ea?uea?a iaiaaeaea?a” — Iineaa, “I?ia?ann”, 1991

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