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Экономика, лекции для госов 2011

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npH3HaKaM

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UHKJIe npH C03,l1,llHHH HOBhlX TOBapOB;

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roeepsr nOBCe,nHeBHorO cnpoca,

TOBaphl 'I1I.laTeJlbHOrO Bw60pa,

npeCTHllOlble TOBapW;

4)

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npoueccenpOH3BOJlCTBa:

csrpse, MaTepHaJIW, Tapa H ynaKOBKa,

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TeXHHKa H 060pYJlOB8HHe, nposae TOBapHo-MaTePHaJlbHWe aanacu.

5)no cjlYHKIJHOH8JlbHOlt npHH8J\JIelKHoCTH: TOBapW - npo.nyKTW nHTaHHII,

npoMWIIIJleHHbie TOBapLl;

6)no BRJIaM 3anaCOB:

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nonroroesrrensaue 3aIIaCW - no TOBapw aa CTIIJnfH npemIP0JllDKHOA nOJ\fOTOBKH,

rapaHTHilHwe (CTp8XoBwe) 3aII8CW - He06xo,nHMWA H JloCTBTO'IHblA pesepa TOBapHblX 3anaCOB C lIeJlbIO 06ecne'leHHJI aenpepsraaoro npouecca peaJlH3l111HH aa CJIY'lalt cpsrea 3aI1J1l1HHpOB8IIHWX CPOKOB TeKYmHlC nOCTlIROKTOBapoB, H3MeHeHHll HHTeHCHBHOCTH nOTpe6J1eHHJI npn HenpeiUlHJIeHHOM aoapocmex cnpoee,

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nepexonsmae aanacsr;

7)no BHAaM ABHlICeHHlI TOUpOB B }"IeTe:

roaapsr B rryra, TOBapbl na CKilBAe.

TOBOpbl aa CTBAHH npeA11pOAlIlKHOA nOAfOTOBKH,

30pe3epBHpoBaHHhIe TOBapbl. roaapu BManI3HHax B npouecce peamnauaa, TOBOpbl HO KOHCHrHauHH,

peaJlH30BaHHbIe roaapu na OTBeTC1'BCHHOM XpaHeHHH

Ha 1••eICTllBBOCTb BcnMblOBaBBa TOBapBhn:laoaCOB OKlI3b1BlIIOT BJIHlIHHe cileAYlOlI{He BHemHHe H BHYI'PeHHHe l\!aKTOpbl. CHIDKeHHe BJIHlIHHlI KOTOPblX MOlICeT npOHlBOIUf\DCli 3a C'IeT OIITHMHlauHH ynpuileHHll TOBapHLlMH sanacaaa;

BHemHHe cjlaKTOpbl - uanorosoe 38KOHOAaTeJIbCTBO. l\!HHaHCOBO­ KpeJJ,IITH8lI nomrraxa, BeJlH'lHHO nponearos K ynnare no 3aeMHblM CpeACTBaM, lKOHOMH'leCK8lI CHT}'l\UHlI B rocynapcrse;

BHYI'PeHHHe l\!aKTOpbl - nym MHHHMHlauHH BJIHlIHHlI BHYI'PeHHHx cjlaKTOpOB: ilHKBlfAlIllHlI csepx HOpMaTHBHLlX 3anaCOB. cOBepmeHCTBOBaHHlI HOpMHpOB8HHJI aanacos, yJIY'!meHHe opraHHlaItHH cHo6lKeHHll, OIITHMaJIbHblA Bbl60p HBAelKHLlX nOCTaB1I{HKOB. ypoBem. 3aIIacOB; P~OHaJIbH8lI opraHHl~ c6b1To TOBapoB. IIpHMeHeHHe Pllll,HOHaJIbHLlX l\!OpM paC'IeTOB; ycxopeaae AOKYMeHToo60pOTa.

,llmi oueaxa ll\!l\!eKTHBHOCTH ynpuileHHll TOBapHblMH JanacaMH He06xollHMo npOaHllJIHlHpOBan. 3l\Il\!eKTHBHOCTb HCnOJlblOBaHHlI TOBapHblX 3aIIacOB. 3KoHoMH'lecKHA aHllJIHl, npelKAe scero, npOBO,lUlTCli no AaHHWM 6yxrllJlTepcKoA OT'IeTHOCTH, a JlJIlI 60ilee AeTaJIbROro pOCCMOTpeHHll OTAeJIbHblX BOnpOCOB TaKlKe acnomayercs HHl\!OpMllUHlI ynpaaneasecsoro ysera H aHaJIHTH'IeCK8l! HHl\!OpMl\UHlI no 6yxra.JJTepcKHM C'IeTaM )"leTa.

3 •• eICTllBROCTb RCOMblOBaRRa TOBapBh'MRlaoacaMR ouemraaercs cileAYlOIII.HMH nOK1I30TeJlJlMll:

1)YAeJIbHLlit sec TOUPHblX3anaCOB B HX061I{eA BeilH'lHHe HO HO'laJIO H KOHeu crxeruoro nepaona;

2)a6coJDOTHblA npHpOCT TOBapHblX aanacos H8KOHeu

orseracro nepRon.a (Bn.eHelKHWx e,llHllRIlaX H3MepeHHll HBHlIIYPlIlIhllhl.X eD;HHHllax HlMepeHHllno KlIlIClIOMy BHJIY roaapa);

 

 

 

3)

TeMn npapocra roaapasrx 3anaCOB HBKOHeu OT"IeTHoro nepaona (B

I

npouetrrax), CpUHHBOeTCli CTeMnOM npapocra BbIp)"lKHOT roprosoa AellTeJlhHOCTH;

4)

o60pa'IHBaeMocn. TOBapHbiX sanacos, xapaKTepHlYJ01I{8lI MHTeJlhHocn.

oztaoro nonaoro xpyrooeopora cpeACTB CMOMeHTB npeapameaas 060pOTHblxcpeACTB 113

AeHelKHoit l\!oPMblB l8IIacbl H AO !IX pellJIHlauHH. Ilpa yCKopeHHH 060pa'lHBaeMOCTH

rosapasrx sanacoa BblCB060lKA8IOTCli MaTepHaJIbHble pecypcu H HCTO'lHHKH ox

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l\!HHaHCHpOBaHHlI;

 

 

 

 

 

 

5)

nOKlI3aTeJIb lKOHOMHH o60pOTHblxcpeACTB B pesynsrare CHHlICeHHll

 

 

 

pacXOAOB Ha MllTepHaJIbHble pecypcu H TOBapHble sanacss na eAHHHl\Y pellJIHlOBaHHOrO

 

 

 

rosapa 6el ylI{ep6a JlJIlI KB'IeCTBa, H~eJKHOCTH. lKClllIYaT~OIOlh1X cBoACTB;

 

 

 

6. BpeMR TOBapRoro 06palOeRBR,.anoph', ere onpeAenRIOIOBe. IIynr

 

 

 

yCKOpeBIiR

oGopa'lBBaeMOCTR TOBapos.

 

 

 

PblHO'lHblIl npouecc, roprosna. nposansercs B TOM. 'ITOTOUp. 06MeHHBoeMbiit aa

 

 

 

AeHbrH. MeHlleT csoero c06CTBeHHHKB: OT npOABBlI8 nepexomrr K nOKYJIaTemo. 11pH'leM

 

 

 

nosynarem MOlKeT oxasarscs H KOHe'lHblM nOTpe6IrreileMrosapa, H scero JIHIIID

 

 

 

 

 

 

TOprOBbiM nocpe,llHHlCOM. nOMOr8lOlI{HM AOBeCTH TOBap OT Cl\!epbl npOH3BOACTBO AO cclJepbl

 

 

 

nOTpe611eHHII. OARaKO co cMeHoit Bil~eJIblla B03HHKaeT HHe06xollHMoCTb l\!HlH'leCKOrO

 

 

 

nepeueuteaaa TOBapa, XOTlI OHO MOlKeT no BpeMeHH HMeCTY He COBnMan CMOMeHTOM

 

 

 

npOA8lKH. SOlleeroro, TOBap MOlKeT CMeHHTb OAROro BlIMeJIbll8 HJlH AlIJI(e HeCKOJIbKHX, He

 

 

 

HlMeHllll caoero l\!H3H'1eCKOrO MeCToHaxOlKAeHHll H, Hao6opOT. MOlICeT 61>1Tb nepeaesea aa

 

 

 

60JIbmHe paCCTOlIHHJI CO CKil8A8 ira CKillUl, He6yA)"lH npOAaHHbIM.

 

 

 

TaKHM 06paJOM,TOBapoABHlKeHHe oCylI{eCTBJIlIeTCli B lKOHOMH'leCKOM H

 

 

 

reorpaclJH'leCKOM npocrpaacrse.

 

 

 

,llBHlKeHHe B lKOHOMH'leCKOM npocrpaacrae COCTOHT B nepexone roaapa OT onaoro

 

 

 

BlIMeJIbll8 K t{pyroMy. B CMeHe npaa c06CTBeHHoCTH na TOBap. c!lHlH'leCKOe ABHlKeHHe

 

 

 

rosapa l8KJIIO'IaeTCli B ero TepPHTOpHaJIbHOM nepeMCII{eHHH - Hl onaoro reorpal\!H'leCKOrO

 

 

 

nyHKT8 B .apyroll. TOBapollBHlKeHHe npeAYcM8TpHBaeT nOTeHl\HlIlIhH}'lO BOlMOlKHOCTb

 

 

 

MHoroKp8THoro(uncroaaeaaoro) nepexona roaapa OT onaoro BlIMeJIblla K t{pyroMy.

 

 

 

3BeHHoCTb TOBapo.l1llHlKeHHll (KoMMep'leCKlllI HJlH roproac-opreaaaarraoaaaa) - '1HClIO

 

 

 

nepexonoa roaapa OT onaoro BlIMeJlhlla K .apyroMy; CKil~CK8lIlBeHHOCTb - '1HCilO

 

 

 

nepeaosos roaapa 113 OAROro cxnana B t{pyroit. Ilpa rrpoxax paBHblX YClIOBHlIX

 

 

 

HeoARoKpaTHble nepenpoA8lKHTOBapa, T.e. 6oJlhmoe'1HClIO ToproBO-Opr8HH3~OHHblX

 

 

 

sseasee, a TlIIOKe CKilMOB. xoropae MHHYeT TOBap aa nyTH OT npOH3BOJtHTeJlll K

 

 

 

nOTpe6HTemo. yBeJIH'IHll8lOT HlAeplKKH 06p81I{eHHll. a CileAOBaTeJIbHO. CTOHMOCTb TOBapB

 

 

 

Hero ueuy. 3m HeBbifOARO KOHe'lHLlM noxynarensx, HO BbifOAHQ nocpemmxaa. 3T0

 

 

 

lIBlIeHHe mHpOICo pacnpocrpaaeao B roproane npOAYKTaMH IIHTaHHlI. B roproane

 

 

 

Hel\!TenpOAYKTaMH H T.A

 

 

 

,llmi paC'IeTB TOBapOOOOpOTB HBAYillY HBceileHHll npHMeHlleTCli ClIeAY!01I{W1

 

 

 

cjlopMylla:

 

 

 

 

 

 

T

D=­

S

rae D - rosapoofopor aa L\Y1IIY HaCeJleHHlI;

T - 06mHA o61.eM rosapoodopora;

S - cpe,lUUlll 'lHCneHHOcn. aaceneaas, COnOCTaBHMlllI BO BpeMeHH H npoCTPaHCTBe CTOBapoo60pOTOM

7. P03BB..Bblll ToaapoolSopoT, ero COCTaB, CTpytn)'pa: 3aKoBOMCpBOCTH p83BBTHB.

P03BB..Bbll TOBapoolSopoT - 0,!lHH H3OCHOBHhlR nOKa3aTeJleR, no KOTOPOMY ouemraaerca nesremaecrs npe.nnpHllTHll H opraHH3aItHA ToproBJIH. [JiaBHoRueJIhIO roproaux npe.nnpHJJTHH lIBJIlIeTCli nOJ!Y'leHHe MaKCHMBJIhHOR npH6L1JIH H TOBapoo60poT BhlcrynaeTKaK BlIlICHeRmee H He06xolIHMoe yCJlOBHe, 6e3xoroporo He MOJICeT 6h1n..nOCTHJ'HYTa ora ueJIh. nOCKOJIhKY roproaoe npezmpasrne nOJIY'laeT onpeneneaayio cyMMY noxona CKaJIC,lloro py6J1l1 peaJIH]yeMhlx TOBapOB, TO 3a,na'la MaKCHMH3auHH npH6L1JIH BLl3L1BaeT He06xolIHMOCTb nOCTOlIHHoro yaeJlH'leHHll o61.eMa roaapoofopcra KU OCHOBHoro c1Janopa pOCTa

.nOXO.nOB H npH6L1J1H, OmOClffeJIhHOrO CHHJlCeHHll lO.nepJICeK 06pameHHll H pacxoaoa aa OnJIaTY rpy.na.

OCBOBBblMB 3U....IlIB p03HH'!HOro roaapooeopora JlBJIlIIOTClI: ­ rtposepsa creneaa BblnOJIHeHHll nJIaHOB (npOrH030B) roeapoooopora, ynoaneraopeuae cnpoca nOKYUlrreJleR Ha OT.neJIhHLIe roaapu, OCBoeHHll

.nonrocpO'lHhlX HOpMlITHBOB no noxasarenxa roproaoa .nellTeJIhHocm; onpenenenaeTeMeHUHA 3KOHOMH'leCKOrO H COUHaJIbHOro Pa:JBHTHlI npe.nnpHllTHll P03HH'1HOR TOprOBJDt; YCTaHOBJleHHe 060CHOBaHHoCTH, HanpllJlCelDlOCTH, OnTHMBJIhHOcm nJIaHOB; - H3yqelDle, KOJlH'leCTBelDloe IOMepelDle H 0606meHHe BJIHlIHHlI c1JanopOB ,Ha ssmonaeaae nnaaa H ,!lHHaMHKY po3HH'1HOrO TOBapoo6opOTa; KOMnJIeKCHlllI oueaxa roproaoa nesrensaocra rrpennpasras: - ouensa BblnOJIHeHHe nnaaa no BHe.npelOOO nporpeccaaasrx MeTO.nOB TOpro1lJIH H HX3c1JclJeKTHBHocm; - BbllIBneHHe nyrell, B03MollCHocreli Hpeaepaospocra TOBapoo60pOTa, nOBblmelDle xasecraa 06CJIYlICHBaHHlI noxynaTeJleR, ~cIJeKmBHocm HCnOJlb]OBaHHlI MaTepHaJIbHO-TeXHH'lecKoli 6a:JLI TOproBJIH; - pa:JPa6oTKa Mepno ycrpanemeo He.nOCTBTKOB Breprcene; pa:Jpa6OTKB OIITHMBJIhHLlX CrpaTerH'lecKHX H TaKm'IeCKHX pemeHIDino pa3BIITHIO TOBapoo60pOTa, H ToproBoll.nellTeJIhHocm npe.nnpHllTHJl. P03HH'1Hh111 roeapoodopor MOJICeT BLlcrynan. KaK 0.nHH 10 nosasarenen, orrpenenmomax MOmHOcn.

roprosoro npe,nnpHJITHJI, taK KaK no ero BeJlH'lHHe MOllCHO cy.nun. 06 o61.eMe nesremaocra rrpennpasras

P03BB..Hblll TOupoo6opoT MOJICeT 6L1n.HCnOJIh30BaH .LIJIlI pacsera rpy.nOeMKOCTH, c1JOMoeMKOCTH, sarparoeaxocra, KanHTanoeMKOCTH pecypcoa, C nOMOmblO 3THX nosaserenea MOllCHO B nepsoa npH6J1HJ1(eHHH onpenemm, norpetiaocrs npe,nnpHllTHli B

.L\OnOJ1HllTeJIhHWX pecypcax .LIJIlI 06eCne'leHHJI npHpOCTB rosepoosopora.

 

 

 

 

 

 

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Po ...,.",."nllUH16poo6qpOllt l

 

 

 

 

 

 

 

 

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.l'03Illl'lllll1i lOMpoo6:'lpoT !l8nlcyJaPC'rMllIlIllll:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4IoPlllOpltDllDl

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B '1'0.'lllCIIIl: JDODIlPUHIlJEli, 'lacTJEli R lIPYIU

 

 

 

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IPe8lDClallU lOB8pOB lIIlCeJIIllDl I

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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no tepplmlpmg:!>111:

 

 

 

 

 

 

 

 

OPT"'P'''"l1llMJl

 

 

 

 

 

 

 

 

 

 

 

ltDJIllI!IJ!!m:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

~ITOB~Tpa!JIIl'UIJilOpnlamr

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8. ABuB3, nn.BBpouBBC B oporB03BpouBBC po3BB..Boro TOBapoofiopoTa. OCBOBBblC Orp.BB"BTenB OpB OJlaBBpoUBBB OlSwlllOB TOBBpoolSopoTB.

K 3ua..alll .BUB3a p03BB..Boro TOBapoofiopOT. OTHOCliTClI:

- KOHTPOJIh aa BhlnOJIHeHHeM nnaaa p03HH'!HOro TOBapoo60pOTa no 06meMY 06"beMy H no TOBapHLlM rpynnau;

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OTHOCIITCII: npouerrr

OUeHKa BLlnOiIHeHHlI nnaaa no npelUlpHllTHlIM H

opraHH38UHl1M, BXO.IVI\llHM B llaHH)'IO CHCTeMY;

- H3Y"eHHe pHTMH'lHOCrn BLlnOJlHeHHJI nnaaa p03HH'1HOro roaapoooopora K8K B ueJlOM no CHCTeMe, Tax H no Opr8HH3l111Hl1M H npelUIPHlITHlI M;

- H3Y"eHHe IlHHaMHKH P03HH'1HOro TOBapoo60pOTa sa PJIJI. ner;

- BLllIBJleHHe H3MeHeHHA, npoH301lIe,lJJIlHX B o6beMe H CTJlYKTYpe TOBapOOoopOT8., TOBapHLIX 3anaCOB H nOCTYnJIeHHH TOBapOB;

• orrpeneneaae creneaa OXBaTa nOKynaTeJlbHLIX' <!JOH.L\OB HaCeJleHHJI, 06cJl)'lKHBaeMOro llaHHOH TOproBOH opraHH38UHH HJIH npelUIPHlITH eM;

- BCKpLIrne H H3Y"eHHe npH'lHH, cnoco6cTBYJOlUHX BLinOJIHeHHlO

HJIH, HaoOOpOT. TOpM0311lliHX BLinOJIHeHHe nnaaa TOBapoo60pOTa;

- H3Y"eHHe xasecrsa 06cJJY1lCHBaHHlI HaceJleHHll;

- BLllIBJleHHe BHYTPeHHHX peaepsoa H p83pa6oTKa Meponpwrndt no YCTJlaHeHHIO BLllIBJleHHLIX HeIlOCTaTKOB, llaJlbHdbneMY yseJlH'leHHlO TOBapoo60pOTa H YJlY"lIIeHHIO o6cJIy1lOlBaHHll aaceneaas

O'leHIo BlIlIOloe saaseaae B aH3JIH3e HMeeT nOK83aTeJIH, xapaKTepH3YJOlIIHe Ka'leCTBO pa60Tbl ToprOBLIX npelUIPHlIrJrlt. K HHM

BLinOJIHeHHll nnaaa PTO; nOK83aTeJIH ero PHTMH'lHOCTH H llHHaMHKH; IlpHMeHeHHe nporpeccaamax <!JOpM H MeTOIlOB 06cJIYlKHIIaHHlI uaceneaaa; OXBaT lleHelKHblX 1l0XOilOB H nOKYnaTeJlbHLIX <!JOH.L\OB aaceneaaa P03HH'1HL1M TOBapoo60pOToM H

T.IL

P03BB'IBb.1 TOBap0060par - 01lHH H3 OCHOBHLlH noxaaarenea, no KOTOPOMYOueHHllaeTCII lleJITeJlhHOCTb npeillIPHlITHH H opr8HH3~

TOproBJIH. fllaBHOH ueJlhIO roproaxx npelUIPHlITHH lIBJlJleTClI nOJlY"eHHe M8ICCHMaJlbHOHnpH6"'JIH H TOBapoo60pOT B",cTYnaeT xax BlIlIOleiimee H He06xollHMoe ycnoaae, 6e3 xeroporc He MOlKeT 6 ... Tb aocrarayra era nem, ilOCKOJlhKY rcprosoe rtpennpasrae nonysaer onpenenemryio

CYMMY .!toxolla C KlIJKJI:OrO py6J1J1 peaJIH3yeMLIx TOBapoB, TO 3811a'la MaKCHMH381lHH npH6b1JIH B...3b1BaeT He06xollHM0CTb nocroaaaoro yseJIH'leHHll o6'beMa roaapoosopcre K8K OCHOBHOro <!JaKTOpa pOCTa 1l0XOilOB H npH6b1J1H, OTHOCHTeJlhHOrO clDflICeHHJI H3lleplKeK 06p8llIeHHll H pacxonoa aa onnary TJlYlla. fJlaBHLlH <!JaKTOp ycnemuoro p83BHTHlI rosepoodopora - oeecnesensocrs H PllUHOHaJlbHOCTb HcnOJlh30BaHHlI TOBapHLIx pecypcos.

9. OnToBb.1 TOBapo06opOT, nORJrrRC, BBllb., aRIlJlR3, nJlaBRpOBaRRc

ToproB8lIIleJITeJlbHOCTb omossrx npelUIPHlITHit xapasrepaayerca npelK,lle scero creneasio B... nOJIHeHHll MaHOB H llHHaMHKH orrrosoro roaapootopcra. Macrae orrroaue npelUIPHlITHJI HapJIJI.YC orrrosoa TOproBJleit 3aHHMlI1OTClI P03HH'lHOit pe8JlH3llUHeH TOBapoB. B CBlI3H C 3THM B03HHKaeT He06xollHMOCTb onpellelleHHll H aH8JlH38 06IUero (B8JlOBOro) rosapocsopora, BKJIIO'I8IOlliero omosyio H P03HH'1HYIO pe8JlH3lU1H1OTOBapoB. B COCT8B nocnennero He BKJIIO'IlI1OT, a BhllleJlllIOT ornensao BHYTJleHHHit ornycx TOBapOB CBOMM P03HH'1HL1M TOproBhlM H npoMhllIIlIeHHLlM npeillIPHlITHlIM.

TIo COCTaBY orrros ...il:roaapootiopor nOIlP83lleJllleTCII aa pe8JIH3lU1H1OTOBapoB co CKJl8I10B H TJlaH3HTOM C ysacraea H 6e3 Y"aCTHll B pacxerax.

COCTaB orrroaoro roaapoofopora XapaKTepH3yeTCII a6cOJllOTHhIMH H

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TJlaH3HTHOrO 060pOTa 3aBHCHT OT KOHbIOHJITYPhI phlHK8., <!JHHaHCOBO-JKOHOMH'leCKHX HHTepeCOB nOCTaBlIIHKOB H noxynerenen, YPOBHlI uea H TapH<!JOB aa CXJI8I1cKHe H

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3Ha'lHTeJlhHO COKp8llI8eT 3BeHHOCTbTOBapOIlBHlKeHHll. ycxopser BpeMlI 06p8llIeHHll

 

TOBapOB, cnocoferayer coxpaaeamc HX Ka'leCTBa H -r.n, 01lH8IC0 TJlaH3HTH)'1O <!JopMY

 

pe8JlH38UHH He scerna B03MOlKHO npMMeHllTb, oc06eHHO no TOBapaM CJlOlKHOrO

 

accopraaeara, KOTOp...e Tpe6Y1OT rroncoprapoexa, npe06p830BBHHlI npOH3BOIlCTBeHHoro

 

accoJITHMeHTa B TOproBwit, 'ITO Bhl3h1B8eT He06xollHM0CTb HX npezraaparensaoro 3aB03a

 

aa CXJIBIlbI omOB"'X npelUIPwrndt. PaClIIHpeHHIO TJl8H3HTB cnOC06CTBYIOT yKpynHeHHe H

cneUH8JlH3auHl1 p03HH'1HL1X TOproB"'X npelUIPHlITHlt, p83BHTHe KOHTeHHepHLIX nepeB030K,

 

ueHTJl8JlH30BaHHOit 1l0CTaBKH TOBapOB B TOproBYJO cers H IlPYrHM nOKYJIaTeJIJIM. B

 

YCJlOBHlIX p"'HO'IHOit JKOHOMHKH npH Bhloope CKJl8I1CKOH HJIH TJl8H3HTHOH <!JOPMhl

 

nOCTaBKH TOBapOB orrrosoe npelUIPHlITHe 06l13aTeJILHO Y'JHThIB8eT nOJlY"aeMhle 1l0XOI1hl,

 

npH6b1J1b H peHTa6eJlbHOCTb. Ilenecootipasaocrs CKJl8I1CKOH H TJl8H3HTHOH nOCTaBKH

 

TOBapOB H3Y"lI1OT no K8lK,llOMY nOKyOaTeJDO B OTlleJlhHOCTH (B paapese naprnit TOsapOB H

 

TOBapHLIX rpynn).

 

10. OeRoBBb.C epelleTBa npellnpRlITRlI TOprOBJ1B, RX BBllb.1I RB3Ba'lCRBC.

 

IIoplllloK )"ICTL

 

OCYlIIeCTBlIeHHe KOMMep'leCKOrO npelUIPHHHMaTeJlhCTBa CBII3aHO C

 

HCnOJIL30BaHHeM p83JlH'lHhlX cpeacra TJlYIl8., He06xollHMhlX IlJIJI npollBHlKeHHll, xpaneaas

 

H pe8JIH381lHH TOBapoB.

 

Cpeacrsa rpyaa, !\>YHJWHOHKpYJOlIUle B c!\>epe 06paweHHll TOBapOBaapozmoro norpefineaas, 06pll3YJOT OCHOBHhle !\>01llDol TOprOBOrO rtpennpasras. OCHOBHhle !\>01llDol }"IaCTBYJOT B npouecce 06paweHHll ;\JIHTeJlbHOe BpeMlI, npa nOM aarypansaaa !\>opMa HX He H3MeHlleTCli.

OCHOBHhle !\>01llDol ToprOBoro npe,llnpHllTHli rrpencraansior co60l!: COBOK}'IlHOCTbcpencrs rpyna, He06xo,llHMwx iVIlI BWnOJIHeHHll CBOHX OCHOBHWX !\>yma:udt. TIp0,llOJllKHTeJlbHOcn. HCnOJlb30BllHHlI OCHOBHhlX !\>OH,llOB KOJle6J1eTCli OT rona no ,lleClITH ner, B npouecce HCnOJl),30BaHHlI OCHOBHWe !\>01llDol H3HamHBlIIOTClI, H HX CTOHMOCTb no xepe H3Hoca 'IacTlIMH BKJUO'IaeTCli B H3,llepllCKH 06paweHHll H 311TeM BXO,llHT B CTOHMOCTb peanaayesnrx TOBapOB. TaKHM 06p1l30M, npa peanaaaunx TOBapOBnpOHCXO,llHT o6paweHHe 'IaCTH CTOHMOCTH OCHOBHblX !\>OH,llOB.

OCHOBHhle !\>01llDol npe,llnpHllTHJI COCTaBJIJlKlT 'IaCTJ. HX :o.taTepHllJIbHo-TeXHH'leCKol!: 633101, pOCT H cOBepmeHCTBOBaHHe KOTOpol!: lIBJIlIeTCll B3lICHell:mHM YCJloBHeM yaeJlH'leHHll o61.eMoB TOBapoo6opOTB, npH6b1JIH H nOBblIIIeHHll HX TeXHH'leCKol!: OCHaweHHOCTH.

OC06eHHOCTbIO OCHOBHWX !\>OH,llOB lIBJIlleTCli HX BblCOK8ll CTOHMOcn. H 60Jlbm8ll npononsorreasnocrs 3KCruIyaTlIUHH, 8 TlIJOKe OTHOCHTeJlbHO ,llHHaMH'lHoe H3MeHeHHe HX rexmrseceoro ypoana B pesynsrare Ha}"lHO-TeXHH'leCKOrO nporpecca, 'ITO npHBO,llHT K HX o6ecueHHBaHHIO. Bee no ofiycnoanaaaer onpeaenemere rpe60BaHHlI K8K K xapasrepy npH06peraeMhlx OCHOBHhlX!\>OH,llOB, TaK H K HX 3KCruIyllTlIUHH.

OCHoBHWe !\>01llDol ,llOJlllOfbl 06J18,llaTb BhlCOKOl!: npoaaaomrremaocrsso H 3KOHOMH'lHOCTbIO npa HCnOJlb30BIIHHH, yHHBepCaJlbHOCTbIO, H8,llelKHOcn.IO B pa6oTe.

OCHoBHWe !\>01llDol BJIHlIIOT aa COOTHOmeHHeIlepeMeHHWx H nOCTOllHHWX H3,lleplKeK 06paweHHll, 'ITO cymecrseaao BJIHlIeT H8 npH6h1J1b.

CpOK cJIYlK6w OCHOBHWX !\>OH,llOB orrpenenserce BpeMeHeM, B reseaae xoroporo cosepmaerca ofopor OCHOBHWX !\>OH,llOB, H OH HIl3b1BaeTCli «CpOK nOJle3HOrO HCIlOJlb30BaHHlI OCHOBHbIX cpencra», CTOHMOCTb OCHOBHWX !\>OH,llOB, nepeaeceaaas aa peamnoeaamae TOBapW B reseaae noro CpoKB, 06p33yer aMOprH3auHOHHWl!: !\>OH,ll.

CpOK nOJle3HOrO HCnOJlb30BaHHlI OCHOBHhlXcpencra onpenensercs H8 OCHOBaHHH:

TeXHH'leCKHX yCJlOBHll: HX 3KcruIyaTaUHH;

peuieaaa rocyaapcraeaaux OpraHOB (HOPMlITHBHhlH CpOK cJIYlK6h1 OCHOBHWX cpencrs).

B COCTaB OCROBBIoIX ljIORAoB TOprOBJIR BXOAIIT:

3,llaHHll H IlOMemeHHlITOproBhle npe,llnpHJITHJI (MaraJHHbI, KHOCKH, JlapbKH, naaansoma), roprosue CKJlMbI (OIlTOBWX 683, XOJlOilHllbHHKOB, xpaHHJIHI.Il H T.a):

coopYlKeHHll - HHlKeHepH0-cTP0HTeJlbHWe o61.elCl'bl, Heo6xo,llHMhle )1J1lI oCYIlleCTBJIeHHll ToproBo-TeXHOJlOrH'leCKHX rrponeccos (nO.ltbe3ilHWe nym,

KOHTell:HepHhle IlJIOIUa,llKH, 3CTaKMbI H r.n.);

nepenarosaue ycrpoacrsa - see ycrpoaersa, rtpx nOMoIUH KOTOPWX npOHlBO.ItHTCli nepeaasa TeIlJlB, 3HeprHH H JlP.(3J1eKTpoCeTH,BO,llonpOBOilHWe CeTH, rasosue CeTH H see BIllDoI CBlIlH (TeJle!\>OH, !\>aKC, ne~ep H T.n.»;

Cpe,llCTB8 TeXHH'leCKoro OCHaJUeHHll(roprossre aBTOM8Th1, XOnOAHllbHhle MamHHhl H ycrpoacrs, BeCOHlMepHTeJlbHhle npH60pw H KOHrpOJlbHo-lC3CCOBwe armaparu, nO.ltbeMHo-rpaHCnOPTHWe MeXaHHlMW, C'IeTHO-pem8IOUUle YCrpOACTBB, nB3M, !\>acOBO'IHoe o6opYJJ;oBaHHe);

,llpyroe roprosoe 060pYJJ;oB8lDle H HHBeHTapb - MeXaHH3KpOBaHHhle H HeMeXaHHlHpoBaHHWe 0PYJlHll rpyna (TeJlelKKH, aDTO- H 3J1eKrp0lC3pw); npolOBO,llCTBeHHwlt HHBeHTapb H npHH8,llJIelKHOCTH(CTOJIhI,npHJIaDKH, BHrpHHhl, eMKOCTHiVIlI xpaHeHHll lKH,l\KHX H ChlIl}"IHX TOBapoB); XOllll!:CTBeHHWl!: HHBeHTapb (ceii!\>w H oclIHCH8lI Me6eJlb);

rpaacnoprasre cpencraa - cpencrsa nepeilBHlKeHHll, npeJlH83Ba'leHHWe )1J1lI nepeMelIleHHll JIJOJJ;el!: H rpysoa.

11. 3lj1lj1eKTBBBoeTIo RCDOIJIo30B8RBIi OCROBRIoIX CpeACTII B TOprOBJIe B nyra ee

DOBIo.meRBIi.

3!\>!\>eKTHBHOCTb HCIlOJlb30BaHHlI OCHOBHhlX !\>OH,llOB onpenenser norpedaocrs roprosoro npe,llnpHJITHJI B OCHOBHWX cpeJJ;CTBa. qeM ssnne 3!\><!JeICTHBHocn. HCnOJlb30BaHHlI, TeM OTHOCHTeJlloHO MeHbme 061>eM OCHOBHWX <!JoH,llOB, rpe6YJOmHll:clI iVIlI aopaansaoro ocymecraneaaa TOBapoB H ycnyr,

TIPH aaanaae OCHOBHWX <!JOH,llOB cnenyer H3}"1HTb HX COCTaR. crpYKTYPY, ./lHHaMHKY; ouemrn, rexmrsecxoe COCTOllHHe, crerrens 06HOBJleHHll H rexaasecxoro COBepmeHCTBOBaHHJI; BbIllBHTb 06eCIle'leHHOcn. OCHOBHhlMH <!JOH,llaMH, ypoaem, HHTeHCHBHol!: H 3KCTeHcHBHol!: HarpylKH; onpenemrrs HMeIOIIlHeCli pesepsu nyxmero HCnOJlblOBlIHHlI <!JOH,llOB.

B rrpouecce aaanasa He06xo,llHMo oCyIUeCTBHTb cneJlYIOIUHe Mephl:

- H3}"1HTb o61.eM, COCTaD H rexaasecsoe COCTOllHHe OCHOBHhlX<!JOH,llOB;

H3Y'l1ITb llHHaMRX)' OCHOBHhlX t\!OMOB;

OnpelleJlKTb creneus HCnOJlb30BaHHlIt\!OMOB;

-paspaboran, Mepld, HanpaBJleHHlde aa nOBIdWeHHe 3t\!t\!eIITHBHOCTH

HCnOJlb30BaHHllt\!OMOB.

12. PBCIO/U.I npellnpBIiTBIi TOprOBJJB, BI 3KOHOMH'IeCKOC cOlleplKBRBe, KJlBCCB.BKBUBB.

J1JlleplKKH 06pameHHll B roproane npencraansror co60it COBOKynHOCn. 06IUeCTBeHHo He06xollHMldX 3aTPaT, Bldp8lKeHHhlX B ileH~HoA t\!opMe, 06eCne'lHBlIIOillHX rrpouecc 06pameHHll TOBapoB, T. e. HX lIBHlKeHHe OTMeCTa npolOBOIlCTBa 110 MeCTa nOTPe6J1eHHll. K

IOlleplKKaM 06pameHHll OTHOClITCll: pacxona aa onnary TPYI18roprosux pa6OTHHKoB. pacxoma no TPaHCnopTHPOBKe, XpaHeHHlO, nO,llpa60'Il(e, noacoprapoaxe, yrrsxoaxe H peaJJH3lUUtH TOBapOB H ,llpyrHe

sarparu.

Bee IOllepllOClf MOll(HOpasnemrrs na cllell}'lOIUHe rpyrmu:

IOlleplKXK, CB1l3l1HHWe C HCn0Jlb30BlIHHeM MllTepHaJlbHO-TeXHH'leCKHX pecypcos, H3lleplKKH, CB1I3l1HHWe C HCnOJlb30BaHHeM TPYIlOBhlX pecypcoa, onnara YCJIYT CTOpOHHHX opraHH3ll.UHA, norepa TOBapoB H Taphl.

Pa3l1H'1l11OT H31leplKKH06pameHHll npellllpHllTHil (OnTOBhlX, p03HH'1Hh1X, 06IUeCTBeHHoro OHTaHHlI) H pacxonsr aa cOllepll(llHHe armapara ynpaBJleHHlI (8IlMHHHCTPaTHBHo-ynpaBJleH'leCKHe pacXOJILl), lIBJ1JIIOIUHeCll '1aCTbIO H31leplKeK 06pameHHll.

OilHaKO He ace paCXOJILlllBJIJIIOTCli H3llepllOOlMH. HeJlb311, HanpHMep, BKJDO'I1ITb ciona ynnary HBJIOrOB,IllTpat\!OB, ueyeroex, CYMM OTCOHCaHHlI 6e3Hl1,ll~HOit lle6KfOpcKoit 3l11l0JDKeHHOCTH, noreps OT CTlIX:Irlhndx 6ellcTBIdi. Taxoro pona pacxozes H norepa OTHOCllTCll aa pesynsrarss x0311HCTBeHHoA llelITeJlbHOCTH npellllpHllTHil HlIH BlldCKHBaJOTCll C BHHOBHhlXlIHU.

13. BJlHIIHBe PBCXOIlOBHB pe3yJlbTB.....1 .BBBHCOBo­ 3KOBOMB'IecKoli lleBTeJlbBOCTB nptllopBIrT1IIII. YKpeOJleBBe pncIIMB 3KOROMBR.

B8lKHOCTb CTPaTerHH H crparermecxoro lliIaMHpOBaHHlI I1lIJI ycnemaoro t\!yHKUHOHKpOBaHHlIH KOHKYPKpOBaHHlI npellllpHlITHll ceroans O'leBHIlHa I1lIJI6oiD>IUHHcTBa cneUHBJIHCTOB. OilHaKO MHome npennpasraa paCCM8TPHBlIIOT CTpaTerHJOK8K He'ITO OTOPBlIHHoe OT npaJITHKH ynpaBJleHHll, H ynpaanenas 38TPaTaMH B '1acTHOCTH. OC06eHHO

no xacaercs Tax HalhlBaeMhlX 6a:JOBhlXKOHKypeHTHhlXcrpareraa, xoropsre onpenenstor cnocof noaeneaas npellllpHJITHA BOBHeWHeli cpene, 3THCTPaTerHH llBlIJIlOTCll He TOJlbKO OCHOBOH CTPaTerH'leCKOrO ynpaanenns 3aTPaTaMH, HOH 06YCJlaBlIHBlIIOT Bbl60p He06xollHMOH CHCTeMhl,ltlIlI 3t\It\!eIITHBHOrO rexymero ynpaBJleHHlI 3aTPaTaMH.

npe.lUlPHJlTHe MOlKeT BhllleplKHBaTb KOHKypeH!tHlO IlH60 nOlllleplKHBaJI HH3KHe 38TPan.I, J1H60 npeanaraso npeBoCxOI1ll\UYIO KOHKypeKfOB npo.zIYlCUHlO. B OCHOBe KOH!teOUHH 6a:JOBOli KOHKypeHTHoli CTPaTerHH JlelKKf HIlell 0 TOM, 'ITO K8lKIlaJI 10 T8KHX ctpareraa 6alKpyeTCll aa onpeneaeaaox KOHKypeHTHOM npeHMymeCTBe. )lmI roro, '1T06b1 1l06KfbCll raxoro npeHMYIUeCTB8, npennpasrmo He06xOilHMO Bhl6paTb CBOIO KOHKypeHTHYIO CTPaTerHlO

1. CTPaTe['HJIilHt\!t\!epeHUHanHH. ~eJlbIO CTPaTerHH llBJIlIeTCll npHllllHHe TOBapy (npo.nyxry) OTlIH'IHTeJlbHldX CBOHCTB, xoropue B8lKHbI ,ltlIlI noxynarens H OTJlH'llIIOT 1l8HHhlli TOBap OT npellllolKeHidl KOHKypeHTOB. HeCMOTPll Ha TO, 'ITO HBJIH'lHe OTJ1H'IKfeJlbHldX Ka'leCTB TPe6YeT, K8K npasano, 60Jlee BhlCOKHX IOlleplKex, ycnenraas ilHt\!t\!epeHUH~n03BOJlJleTKOMnaHHH1l061ITbCll 60Jlbweli peKfa6eiD>HOCTH sa cser roro, 'ITO PhlHOK rOTOB npHHJlTb 60llee BhlCOKyIO ueny.

2. CTPaTe['HJI JIHIlepCTBano IOlleplKKaM. B ueHTPCBHHMlIRHJICTPaTerHH ­ HHlKHe HllleplKKH no CpaBHeHHlOC KOHKypeKfaMH. npeHMymecTBo B OTHoweHHH

IOlleplKeK C03118eT OTHOCHTeiD>HO 3t\It\!eIITHBHyIO3aIIJ;HTy npOTHB scex OlITH KOHKypeHTHhlX

CHJI.

3. Crparerns t\!OKYCKpOBaHHlI, TO ecrs CneUHBJIH3lU1,HJ1 aa H)'lKIl8X onnoro ceraeara HJIH KORKPCTHOA rpyrmu nOTPe6HTeJleli 6e3 CTPeMJIeHHll OXBaTlITb sees puaox. Ee ueJlb - y1l0BJleTB0PIITb Olrrpe6HOCTH Bhl6pllHHoro ueneaoro cerueara JiY'lme, '1eM KORKYPeHTld. TaJ(8JI crpareraa MOlKeTonsparscs KaK aa ilHt\!t\!epeHUHaumo, TaK H aa JIHIlepCTBOno HllleplKKaM, ROTOJlbKO B paMKaX neneaoro cerxeara, B peayrrsrare crpareras t\!OKYCKpOBlIHHllpa:J6HBaeTCll aa cnenytomae llBe CTPaTerHH: t\!OKYCKpOBaHHaJI ilHt\!t\!epeHUH~ H t\!OKYCKpOBaHHe JIHIlepCTBO no H3lleplKKaM.

CpenaBHYTPeHHHXt\!aJITOpOB, OKa:JhlBlIIOIUHX BJlHlIHHe sa pasxep npH6hIJIH MOll(HOBhlileJIHrb 3KCTeHCHBHlde H HKfeHCHBHble t\!axTOphl.

K 3KCTeHCHBHhlM OTHOClITCll t\!aJITOphl. xoropsre OTP8lKlIIOT06'beM npOIOBOIlCTBeHHhlX pecypcos (HanpHMep, IOMeHeHHe 'IHCJleHHOCTH pa6OTHHKOB, CTORMOCTH OCHOBHldX t\!OMOB), HX HCnOJlb30BaHHlI no BpeMeHH (H3MeHeHHe npOIlOJDKHTeJlbHOCTH pa60'lero 1lHll. K03t\!t\!RUHeKfa CMeHHOCTH o6oPYIlOBlIHHll H ,llp.), a TaJ(lKeHenpOIOBOIlHTeJlbHOe HCnOiD>30BlIHHe pecypcos (aarpara MaTepHBJIOB aa 6pax, norepa as-aa OTXOIlOB).

K HHTeHCHBHldMOTHOClITCll t\!axTOphl, OTPalKlIIOlIUfe 3t\!t\!eIITHBHOCTb HCnOJlb30BaHHlIpecypcos HlIH cnOC06CTByIOIUHXnOMy (HanpHMep, nOBhlIUeHHe KBBJIHt\!HKaUHHpa60THHKOB,npOIO BOllHTenLHOCTHo60pYlloBlIHHll,BHe,llpeHHe nporpeccHBHhlX TeXHOJlOmA).

Ilepexemrsre aarpara - no ICllepllCKH, 06mllll CYMM8 KOTOPhiX ICMeHlleTCli lIpllMO nponOpUHOHaJIhHO ICMeHeHHlO 06'beM8 npoICBOllCTBa. B xaxecrse npllMepa MOllCHO npHBeCTH 3aTpaTW H8 cupse H OCHOBHLle MaTepH3.llLI.

3alllaTW

I >'

vvu,",m .nycxa

Cxesra- TIepeMeHHLIe sarparsr B npOICBOllCTBe

TIOCTollHHLIe sarparss - '1aCTbsarpar aa OlIpelleJleHHblA nepaon, 06mllll CYMMa KOTOPLIX He ICMeHlleTCli lIpH ICMeHeHHH o61.eMa npOICBOllCTBa. TIPlIMepaMH nOCTOllHHLlX sarper CJJyJKaT pacxona aa apeazry nOMemeHHA, 3apa6oTHlllI nnara allMHHHClllaTHBHoro H 06cJIYlICHBaJOmeronepconarra.

TIocTollHHLIe 3llTpaTLI OCTaJOTCli He3asHCHMLIMHOT o61.eMa B npeztenax 06JlacTH peJleBaHTHOCTH. B llJIHTeJlbHOMnepaone nOCTOlIHHLle sarparu ICMeHllJOTCli CTyIleH'l8TO.

3aTpaThi

3 alllaThi

TIOCTOlluJLiP a i hU i Li

TIoCTollHHLIe aarparsr

06'beM ssmycxa

06'beM BLlnycKa

MOlKHO npencraaars pacxer TO'lKH 003y6h1TO'IHOCTH B rpact>H'IeCKOM BHlle.

CeOOCTOHMilCTb H

llOXOll

 

...................

nepeMeHHLIe 3aTPaTLI

 

 

,,,:::::::::: :

 

TIoCTollHHble

3aTPaTLI

06'beM peanaaanaa

TO'IKa 6e3y6L1TO'lHOCTH aa rpact>HKe onpenensercs nepeceseaaea JlHHHA - BLlpY'lKa OT peaJJH3a[lHH H coaosyrmue 3alll8TLI. TIo ropICoHTaJIhHoR OCH onpenensercs 003y6h1TO'lHLIR 06'beM lIpOH3BOllCTBa B KOJlH'leCTBeHHLIX ellHHHUax (nrr., Kr H T.n.), a no BepTHKaJIhHOR OCH- B lleHellCHLlx e~

14. ABIIJIB:J pacxOlloB DPeADpBIITBR TOproBJIB. IInaBBpoBaBBe B DpOI1l03BpoBaBBe. eIlanopb., BJlBRIOWBeaa ypoBeBb pacxO/toB.

 

B CHCTeMe YlIpaBJleHHll npoH3BOllCTBOM, 06pameHHeM, pacnpeneneaae» H

 

nO"I'pe6JleHHeM 3KOHOMH'fecKHR aHaJJH3

3aHllMaeT

BalICHoe

MeCTO. TIPH ero

 

npoaeneaaa

TJUaTenbHOH3Y'1aeTCli COllepllCaHHe

lJJJaHOB,

naercs BCeCT0POHHllll,

 

06'beKTHBHlllI

oueasa B311HMOCB1I38HHL1X 3KOHOMH'feCKHX lIBJleHHA H

npOueCCOB,

 

ocymeC'qlIDleTCli KOHTpOJlb sa BbinOJUfeHHeM lJJJaHOBLIX 38l\aHHA, paJpa6aTLIBaJOTCli

 

Mep0lIp$JTHlI

DO CBoeBpeMeHHOMY H

nonaoxy HX BblnOJlHeHHIO, BhlJlBneHHlO

 

llOCTHlICc$nrn H

HellOCTaTKOB B pa60re,

OThICKaHHlO HeHCnOJlb30B8HHLIX BHYTPeHHHX

 

pe3epBO~, H B03MolKHoCTeR.

 

 

 

 

 

 

3KPHOMH'fecKHR aHaJJH3 n03BOIDleT HaRTH OTKJlOHeHHe ct>8KTH'IecKHX llaHHLIX OT

lJJJaHOB~X, BLlJlBHTb H H3MepHTb BJlHlIHHe HaH60Jlee BBlKHLIX ct>aKTOpOB,

BLl3BasmHX

;

~. Q:l:lCiJgUtHHJI, 06HapYlKHTb BHYTPeHHHe pesepssr H B03MOlKHOCTH

.MlI

llaJIhHeRmero

,

I

I

pa:lBHTHlI X0311HCTBa, paapatiorars MeponpHJITHII no ycrpaaeamo

HeItOCTaTKOB, C TeM, 'IT06w 1t06KfbCli HaHJIY'IIUHX pe3YJIbTaTOB npa

HaHMeHbmHX sarparax rpyna H cpeztcra, B xoae npOBelteHHlI JKOHOMH'leCKoro aaanaaa BWlIBJllIIOTCli o60cHoBlIHHOCTb H pe81lbHOCTb 1UI1IH0BWX 38i1l1HHA, crenem, HcnOllb30BlIHHlI BHYTJleHHHX pesepsoa H B03MOlKHocTell: npa COCTllBJIeHHH H BWnOJIHeHHH 3THX 38i1amdt.

CHCTeMllTH'lecKHll: H acecropoaaaa lKOHOMH'lecKHl!: aHa1IH3 arpaer BaJKHyIO POJIb B ocvmecrasenaa orreparaaaoro PYKOBO.llCTBa H KOHTpOJIJI aa BbinOJIHeHHeM nnana nOCTaBOK, IL111Ha TOBapoo60pOTa,

HCnOJIb30B8HHlI lteHelKHblX CpeItCTB,COCTOllHHeM paC~eTOB H xpezorrasrx oruoureaae, COXPllHHOCTb TOBapHO-MaTepH81IbHblX ueHHOCTell:, BbinOJIHeHHll lUIlIHa no rpyny, aapnnare, npH6b1JIH H peHTa6eJIbHOCTH. OH npH3BlIH TaKlKe cnOC06CTBOBaTb npOBe.llellHlO crpoxaamerc pelKHMa JKOHOMHH, CHHlKeHHlO MaTepH81IbHblx, TJlYItOBWX H lteHelKHblX 38TJlaT, BWlIBJleHHlO BHYTpeHHHX peaepsoaH

B03MolKHocTel!:, BHe.npeHHlO R ocymeCTBlIeHHIO npHHl1HllOB X03paC'IeTa B KalKitOll: roproaoa 0PraHR3~.

38118'IH lIHaJIH3a H3lteplKeK 06p~eHHlI COCTon a TOM, '1T06b1 ltaTb 06wYJO oneaxy BWnOJIHeHHlI lUIlIHa H3.lleplKeK 06p~eHHll KaK B uenox, TaK H B paspeae crarea, YCTlIHOBKfb clJlIICI'OpW H pa:lMepbl IIX BJIHlIHHlI aa yposem, H3lteplKeK 06p~eHHll H paspaforars MeponpHllTHll no M06H11H3~ BbIlIBlIeHHWX pe3epBOB B XO.lle aHaJIH3a.

AHaJIH3 RJlteplKeK 06pameHHll npoaomrrcs no 1t8HHhlM

CTaTH~eCKHM H 6yxrarrrepCKOll: OT'leTHOCTH, MaTepHaJIaM resymero yxera, nepBH'lHblM .lloKYMeHTaM, BHe~eTHWM HCTO'lHHKaM

HHclJOPM~ H ~HblM Ha6molteHHllM. OCHOBHOll: HCTO'IHHK 1IHaJIH3a H3lteplKeK 06p~eHHlI- lCBapT81IbHblll: H ronosoa «OT'IeT 0 cseneaasx o roprosoa lteneJIbHOCTH (clJopMa N~ 5-3 (roprj), KOTOpOM noxaaamr clJaKTH'IeCKHe CYMMW pacxonos no OTlteJIbHblM CTBTbllM H B uellOM no

roprososry npeltlJPHJITHIO. MeClI'IHble 1t1lHHble 06 H3.lleplKKaX 06p~eHHll MOlKHO no~ H3 perHCTJlOB aHaJIHTH'leCKOrO ysera, }:lruI H3~eHHll npH'lHH OTKJIOHeHHll OT nnaaa no H3.lleplKKaM

06pameHHll HCnOJIb3YJOT ,ll8HHbIe nepBH'lHWX It0KYMeIITOB. (TOBapHo­ rpancnopraae HaKJI8./Ulble, pacserao-nneresoese BeltOMOCTH H JlP.

MaTepHlIJIbI npoaepox, 06CJleitOBamdt, JlH'lHWX Ha6molteHHil:).

IS. CIlOPlllhl B CBCTelllhl OMa.....' TPYJla, BCnOJlL3yelllh,e Ba npunpBlITIIlII TOprOBJIA. nOKa3aTeJJB 1••eKTBBAOCTB KCnMhlOBIHIl. CpellnB Ha OMa11' TpyJla.

PWHO'lHWe oraoureaas npeltOCTaBHJIH npeltlJPHlITHlIM H

Opr8HH3aQHlIM pa:lJlH'lHblX clJOpMc06CTBeHHOCTH H X0311ll:CTBOBlIHHlI

I

l

 

 

 

MaKCHMaJIbHYJO CaMOCTOllTeJIbHOCTbB sonpocax OlUIaTbI TJlYIta npa YClIOBHH, 'ITO onnara

 

 

 

 

 

oCYIQeCTBJIJleTClI aa C'IeT IIX co6C'fBeHHWx cpencrs 6e3 BbiltelleHHll sa 3TH ueJIH

 

 

 

aCCHrHOBaHHil: H3 61O,lllKeTa. B pe3yJIbT8Te Ha npeltlJPHJITHlIX nOllBHJIHCb nOHllTHJl: «clJOH,ll

 

 

 

nOTpe611eHHll», «cpencrsa, H8npaBJIJleMbie sa nOTJle611eHHe», a TaKlKe HlteHTH'lHWH eMY

 

 

 

TepMHH «clJOHit 3apa60THoll: nnaru»,

 

 

 

 

 

Cpencraa, aanpeansexue aa nOTpe611eHHe, o61.eltHHlllOT lteHelKHble H HBTyp81lbHWe

 

 

 

 

 

asmnarta, aocsnure HHltHBH.ny81lbHblll: xapaxrep. C%>OHlt n0Tpe6J1eHHll BKJUO'IaeT, xpoue

 

 

 

 

 

roro, BbilUIaTbI aa C~eT clJoHita COUH81IbHOll: 3~ H paCXOItOB H8 COlteplKlIHHe 061.eKl"OB

 

 

 

 

 

anpaaooxpeaeaas, K}'JlbTYPbI H cnopra, B COCTaB cpenera, H8npaBJIJleMbiX aa

 

 

 

 

 

nOTpe611eHlte, BKJUO'I8IOTCli H cpencraa clJoHita onnaru rpyna,

 

 

 

 

 

B COCTaB clJOH,ll83apa60THoll: lUIaTbI BKJUO'I8IOTClI Ha'IHCJleHHWe opramnanaea

 

 

 

 

 

CYMMbI OlUIaTbI TJlYlta B lteHelKHolt H Haryp81lbHOll: clJOPMalC aa OTpaOOTaHHOe H

 

 

 

 

 

HeOTpa60T8HH0e BpeMll, CTHMYlIHpYJOlIlHe .llOlUIaTbi H H8i16aBKH, KOMneHCaQHOHHWe

 

 

 

 

 

BbilUIaTbI, CBlI38HHWe C pelKHMOM pa60Tb1 H YClIOBHlIMH TJlYIta, npeMHH H eltHHOBpeMeHHWe

 

 

 

 

 

nOOIQPHTeJIbHWe BbllUI8Tb1, a TBIOKe BbilUIaTbI aa nHTlIHHe, lKH1Ibe, TOlUIHBO, HOCJllQHe

 

 

 

 

 

pery1lllpHblll: xapaxrep,

 

 

 

 

 

BKJUO'IeHHIO B clJoHlt3apa6OTHoll: nnaru, B saernocra, nonnesear:

 

 

 

 

 

 

 

 

 

 

- onnara aa OTJla6OTlIHHoe BpeMll;

 

 

 

 

 

- 3Bpa6OTH8lI lUIBTa, Ha'lHClIeHH8lI sa BblnOJlHeHHYJO pa60TY pa60THHKaM no

 

 

 

 

 

ClteJIbHblM pacl.\eHKaM, B nponearax OT BblP~ OT pea1lH38I.\HH npOIl)'KlIHH (BbinOllHeHHll

 

 

 

 

 

pa60T H OK83l1HHl1 ycnyr);

 

 

 

 

 

- CTOHMOCTbnpO.nyKUHH, BblltllHHOll: B nopanxe HaTYP81IbHoll: onnaru;

 

 

 

 

 

 

 

 

 

 

- npeMHH H B03HaI'palKiteHHll (BK1IIO'I8lI CTOHMOCTbHaTYP81IbHblX npeMHil:), HOCJIIQHe

 

 

 

 

 

peryJIJlPHblll: HJIH nepROLlH'lecKHil: xapaxrep He38BHCHMO OT HCTO'lHHKOB IIX asmnarsr;

 

 

 

 

 

- CTHMY1IHpyJOIQHe nonnaru H H8I16UKH K TapHclJHblM CTaBKaM H OKJI8i1aM (sa

 

 

InpoclJeccHOH81IbHoe MaCTepCTBO, COBMeIQeHHe npoclJeccHH H 1t0JllKHOCTell: H T. n.);

 

 

 

 

 

- KOMneHC8I.\HOHHble BblDJlaTbl, CB1I38HHb1e C pelKHMOM pa60Tw H YClIOBHlIMH TJlY.lla;

 

 

 

 

 

- BbllUI8Tb1, 06YClIOBlIeHHble pall:OHHWM peryllRpOBaHHeM lUIllTbI TJlY118: no

 

 

 

 

I pall:OHHWM K03clJclJHI.\HelITaM sa pa60Ty B nyCTblHHblX, 6e3BOJtHblX MeCTHOCTliX H B

 

 

 

 

 

 

 

 

BbiCOKoropHblX pall:OHBx, npouesmeae HlI,lI;6aBKH K 3apaOOTHoll: nnare sa CT8lK pa60TbI B

 

 

 

 

 

panosax Kpail:Hero Cesepa, B npapaaaemrsoc K HHM MeCTHOCTliX H .npYTIIX paaoaax C

 

 

 

 

 

TlIlKe1lblMH npRpO,nHo-KJIHMaTH'leCKHMH YClIOBHlIMH;

 

 

 

 

 

- nonnans aa pa60TY B HO'lHoe BpeMlI;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

- OlUIaTa pa60Tw B BblXOJtHble H npa:l,nHH'lHble ,llHH;

 

 

 

 

 

- OlUIan CBepXYPO'lHOlt pa6oTbI;

 

 

 

 

 

- onnara pa6onnn<a aa ItHH OT1IbIxa (orryms), npenocraaneaasre B CB1I3HC pa6OToll:

 

 

 

 

 

csepx HOpM81IbHOll: npO.llOlllKHTeJIbHOCTH pa60'lero BpeMeHH;