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4 ɋɭɳɧɨɫɬɶ ɢ ɫɨɫɬɚɜ ɮɢɧɚɧɫɨɜɵɯ ɪɟɫɭɪɫɨɜ
Ʉɨɧɤɭɪɟɧɬɨɫɩɨɫɨɛɧɨɫɬɶ ɢ ɩɥɚɬɟɠɟɫɩɨɫɨɛɧɨɫɬɶ ɯɨɡɹɣɫɬɜɭɸɳɟɝɨ ɫɭɛɴɟɤɬɚ ɨɩɪɟɞɟɥɹɸɬɫɹ ɩɪɟɠɞɟ ɜɫɟɝɨ ɪɚɰɢɨɧɚɥɶɧɨɣ ɨɪɝɚɧɢɡɚɰɢɟɣ ɮɢɧɚɧɫɨɜ. Ɋɵɧɨɱɧɚɹ ɷɤɨɧɨɦɢɤɚ ɧɟ ɬɨɥɶɤɨ ɩɪɢɜɟɥɚ ɤ ɭɫɢɥɟɧɢɸ ɪɨɥɢ ɮɢɧɚɧɫɨɜ ɜ ɮɭɧɤɰɢɨɧɢɪɨɜɚɧɢɢ ɩɪɟɞɩɪɢɹɬɢɹ. Ɉɧɚ ɨɩɪɟɞɟɥɢɥɚ ɞɥɹ ɧɢɯ ɧɨɜɨɟ ɦɟɫɬɨ ɜ ɫɢɫɬɟɦɟ ɯɨɡɹɣɫɬɜɨɜɚɧɢɹ. Ȼɨɥɶɲɢɧɫɬɜɨ ɪɵɧɨɱɧɵɯ ɪɟɝɭɥɹɬɨɪɨɜ ɨɬɧɨɫɢɬɫɹ ɤ ɷɥɟɦɟɧɬɚɦ ɮɢɧɚɧɫɨɜɨɝɨ ɦɟɯɚɧɢɡɦɚ, ɬ.ɟ. ɜɯɨɞɢɬ ɜ ɫɨɫɬɚɜ ɮɢɧɚɧɫɨɜ. Ɏɢɧɚɧɫɵ ɜɨɡɧɢɤɚɸɬ ɫ ɩɨɹɜɥɟɧɢɟɦ ɞɟɧɟɝ. Ⱦɟɧɶɝɢ, ɜɵɩɨɥɧɹɹ ɮɭɧɤɰɢɸ ɫɪɟɞɫɬɜɚ ɨɛɪɚɳɟɧɢɹ, ɫɬɚɧɨɜɹɬɫɹ ɤɚɩɢɬɚɥɨɦ, ɬ. ɟ. ɫɚɦɨɜɨɡɪɚɫɬɚɸɳɟɣ ɫɬɨɢɦɨɫɬɶɸ, ɢɥɢ ɫɬɨɢɦɨɫɬɶɸ, ɩɪɢɧɨɫɹɳɟɣ ɩɪɢɛɵɥɶ ɢɥɢ ɞɨɯɨɞ. Ɍɚɤɢɦ ɨɛɪɚɡɨɦ ɞɟɧɶɝɢ ɫɨɡɞɚɸɬ ɭɫɥɨɜɢɹ ɞɥɹ ɩɨɹɜɥɟɧɢɹ ɮɢɧɚɧɫɨɜ ɤɚɤ ɫɚɦɨɫɬɨɹɬɟɥɶɧɨɣ ɫɮɟɪɵ ɞɟɧɟɠɧɵɯ ɨɬɧɨɲɟɧɢɣ, ɤɚɤ ɱɚɫɬɢ ɩɪɨɢɡɜɨɞɫɬɜɟɧɧɵɯ ɨɬɧɨɲɟɧɢɣ.
ɉɪɨɢɡɜɨɞɫɬɜɟɧɧɵɟ ɨɬɧɨɲɟɧɢɹ
Ɉɪɝɚɧɢɡɚɰɢɨɧɧɵɟ
ɗɤɨɧɨɦɢɱɟɫɤɢɟ
Ɉɬɧɨɲɟɧɢɹ ɦɟɠɞɭ ɪɚɛɨɬɨ- ɞɚɬɟɥɟɦ ɢ ɪɚɛɨɬ- ɧɢɤɚɦɢ, ɦɟɧɟɞ- ɠɟɪɨɦ ɢ ɢɧɠɟ-
ɧɟɪɨɦ ɢ ɞɪ.
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ɇɚɬɭɪɚɥɶɧɵɟ |
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Ⱦɟɧɟɠɧɵɟ |
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ɨɬɧɨɲɟɧɢɹ |
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ɨɬɧɨɲɟɧɢɹ |
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ɂɡɴɹɬɢɟ ɝɨ- |
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Ɉɛɨɪɨɬ ɞɟɧɟɝ |
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Ʉɚɩɢɬɚɥ |
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ɫɭɞɚɪɫɬɜɨɦ |
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ɱɚɫɬɢ |
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ɩɪɨɞɭɤɬɚ |
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ɉɪɢɛɵɥɶ |
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Ⱥɦɨɪɬɢɡɚɰɢɹ |
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Ɏɢɧɚɧɫɵ (ɨɬɧɨɲɟɧɢɹ, ɫɜɹɡɚɧ- ɧɵɟ ɫ ɮɨɪɦɢɪɨɜɚɧɢɟɦ
ɢ ɢɫɩɨɥɶɡɨɜɚɧɢɟɦ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ)
Ⱦɟɧɟɠɧɵɟ ɮɨɧɞɵ (ɞɨɯɨɞɵ)
Ɏɨɪɦɢɪɨ- ɂɫɩɨɥɶɡɨ- ɜɚɧɢɟ ɜɚɧɢɟ
Ɋɢɫɭɧɨɤ 3 – ɋɯɟɦɚ ɩɨɹɜɥɟɧɢɹ ɮɢɧɚɧɫɨɜ
Ɍɟɪɦɢɧ «ɮɢɧɚɧɫɵ» ɩɪɨɢɫɯɨɞɢɬ ɨɬ ɥɚɬɢɧɫɤɨɝɨ ɫɥɨɜɚ finis, ɨɡɧɚɱɚɸɳɟɝɨ ɤɨɧɟɰ, ɨɤɨɧɱɚɧɢɟ, ɮɢɧɢɲ.
ȼ ɞɪɟɜɧɟɦ ɦɢɪɟ ɢ ɜ ɫɪɟɞɧɢɟ ɜɟɤɚ ɬɟɪɦɢɧ finis ɩɪɢɦɟɧɹɥɫɹ ɜ ɞɟɧɟɠɧɵɯ ɨɬɧɨɲɟɧɢɹɯ, ɜɨɡɧɢɤɚɸɳɢɯ ɦɟɠɞɭ ɝɨɫɭɞɚɪɫɬɜɨɦ (ɜ ɥɢɰɟ ɤɨɪɨɥɹ, ɫɭɞɟɣ ɢ ɬ.ɩ.) ɢ
11
ɧɚɫɟɥɟɧɢɟɦ. Ɉɧ ɜɵɪɚɠɚɥ ɨɤɨɧɱɚɬɟɥɶɧɵɣ ɪɚɫɱɟɬ, ɬ.ɟ. ɨɡɧɚɱɚɥ ɡɚɜɟɪɲɟɧɢɟ ɞɟɧɟɠɧɨɝɨ ɩɥɚɬɟɠɚ.
ɋɯɟɦɚ ɩɨɹɜɥɟɧɢɹ ɮɢɧɚɧɫɨɜ ɩɪɟɞɫɬɚɜɥɟɧɚ ɧɚ ɪɢɫɭɧɤɟ 3.
Ɏɢɧɚɧɫɨɜɵɦɢ ɪɟɫɭɪɫɚɦɢ ɢɦɟɧɭɟɬɫɹ ɫɨɜɨɤɭɩɧɨɫɬɶ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɫɬɪɨɝɨ ɰɟɥɟɜɨɝɨ ɢɫɩɨɥɶɡɨɜɚɧɢɹ, ɨɛɥɚɞɚɸɳɚɹ ɩɨɬɟɧɰɢɚɥɶɧɨɣ ɜɨɡɦɨɠɧɨɫɬɶɸ ɦɨɛɢɥɢɡɚɰɢɢ ɢɥɢ ɢɦɦɨɛɢɥɢɡɚɰɢɢ.
Ʉɥɚɫɫɢɮɢɤɚɰɢɹ ɮɢɧɚɧɫɨɜɵɯ ɪɟɫɭɪɫɨɜ ɩɨ ɧɚɩɪɚɜɥɟɧɢɹɦ ɢɫɩɨɥɶɡɨɜɚɧɢɹ
ɂɫɬɨɱɧɢɤɚɦɢ ɮɢɧɚɧɫɨɜɵɯ ɪɟɫɭɪɫɨɜ ɹɜɥɹɸɬɫɹ ɜɫɟ ɞɟɧɟɠɧɵɟ ɞɨɯɨɞɵ ɢ ɩɨɫɬɭɩɥɟɧɢɹ, ɤɨɬɨɪɵɦɢ ɪɚɫɩɨɥɚɝɚɟɬ ɩɪɟɞɩɪɢɹɬɢɟ ɢɥɢ ɢɧɨɣ ɯɨɡɹɣɫɬɜɭɸɳɢɣ ɫɭɛɴɟɤɬ ɜ ɨɩɪɟɞɟɥɟɧɧɵɣ ɩɟɪɢɨɞ (ɢɥɢ ɧɚ ɞɚɬɭ) ɢ ɤɨɬɨɪɵɟ ɧɚɩɪɚɜɥɹɸɬɫɹ ɧɚ ɨɫɭɳɟɫɬɜɥɟɧɢɟ ɞɟɧɟɠɧɵɯ ɪɚɫɯɨɞɨɜ ɢ ɨɬɱɢɫɥɟɧɢɣ, ɧɟɨɛɯɨɞɢɦɵɯ ɞɥɹ ɩɪɨɢɡɜɨɞɫɬɜɟɧɧɨɝɨ ɢ ɫɨɰɢɚɥɶɧɨɝɨ ɪɚɡɜɢɬɢɹ: ɢɧɜɟɫɬɢɰɢɣ (ɩɪɹɦɵɯ, ɩɨɪɬɮɟɥɶɧɵɯ, ɜ ɧɟɦɚɬɟɪɢɚɥɶɧɵɟ ɚɤɬɢɜɵ ɢ ɞɪ.), ɚɜɚɧɫɢɪɨɜɚɧɢɹ ɜ ɬɟɤɭɳɢɟ ɡɚɬɪɚɬɵ, (ɝɥɚɜɧɵɦ ɨɛɪɚɡɨɦ, ɫɟɛɟɫɬɨɢɦɨɫɬɶ), ɪɚɫɯɨɞɨɜ ɢ ɨɬɱɢɫɥɟɧɢɣ ɧɚ ɫɨɰɢɚɥɶɧɵɟ ɧɭɠɞɵ ɜ ɰɟɧɬɪɚɥɢɡɨɜɚɧɧɵɟ ɫɩɟɰɢɚɥɶɧɵɟ ɮɨɧɞɵ ɢ ɜ ɛɸɞɠɟɬɵ ɪɚɡɥɢɱɧɵɯ ɭɪɨɜɧɟɣ.
Ɏɢɧɚɧɫɨɜɵɟ ɪɟɫɭɪɫɵ ɦɨɝɭɬ ɩɨɞɪɚɡɞɟɥɹɬɶɫɹ ɧɚ ɫɨɛɫɬɜɟɧɧɵɟ, ɡɚɟɦɧɵɟ, ɩɪɢɜɥɟɱɟɧɧɵɟ (ɧɚ ɜɨɡɜɪɚɬɧɨɣ ɢ ɛɟɡɜɨɡɜɪɚɬɧɨɣ ɨɫɧɨɜɟ), ɚɫɫɢɝɧɨɜɚɧɢɹ ɢɡ ɛɸɞɠɟɬɚ ɢɥɢ ɰɟɧɬɪɚɥɢɡɨɜɚɧɧɵɯ ɜɧɟɛɸɞɠɟɬɧɵɯ ɮɨɧɞɨɜ. ɋɨɫɬɚɜ ɮɢɧɚɧɫɨɜɵɯ ɪɟɫɭɪɫɨɜ ɩɪɟɞɩɪɢɹɬɢɹ ɨɬɪɚɠɟɧ ɜ ɬɚɛɥɢɰɟ 1.
Ɍɚɛɥɢɰɚ 1 - Ɏɢɧɚɧɫɨɜɵɟ ɪɟɫɭɪɫɵ ɩɪɟɞɩɪɢɹɬɢɹ
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ɉɪɨɞɨɥɠɟɧɢɟ ɬɚɛɥɢɰɵ 1
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ɉɪɨɞɨɥɠɟɧɢɟ ɬɚɛɥɢɰɵ 1
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ȼɵɪɭɱɤɚ (ɜɚɥɨɜɵɟ ɞɨɯɨɞ) ɨɬ ɪɟɚɥɢɡɚɰɢɢ ɬɨɜɚɪɨɜ ɢ ɭɫɥɭɝ (ɛɟɡ ɇȾɋ, ɚɤɰɢɡɨɜ, ɫɩɟɰɧɚɥɨɝɚ) (ɮɨɪɦɚ ʋ2)
ɦɢɧɭɫ
Ɂɚɬɪɚɬɵ ɧɚ ɩɪɨɢɡɜɨɞɫɬɜɨ (ɫɟɛɟɫɬɨɢɦɨɫɬɶ) ɪɟɚɥɢɡɨɜɚɧɧɨɣ ɩɪɨɞɭɤɰɢɢ (ɪɚɛɨɬ, ɭɫɥɭɝ) ɢɥɢ ɢɡɞɟɪɠɤɢ ɨɛɪɚɳɟɧɢɹ (ɮɨɪɦɚ ʋ2)
ɇɚɥɨɝɢ, ɨɬɧɨɫɹɳɢɟɫɹ ɧɚ ɫɟɛɟɫɬɨɢɦɨɫɬɶ (ɡɟɦɟɥɶɧɵɣ, ɬɪɚɧɫɩɨɪɬɧɵɣ, ɧɚ ɩɨɥɶɡɨɜɚɬɟɥɟɣ ɚɜɬɨɞɨɪɨɝɚɦɢ, ɧɚ ɪɟɤɥɚɦɭ ɢ ɩɪ.) (ɫɩɪɚɜɤɚ ɤ ɮɨɪɦɟ ʋ2)
ɪɚɜɧɨ
ɉɪɢɛɵɥɶ (ɭɛɵɬɨɤ) ɨɬ ɪɟɚɥɢɡɚɰɢɢ ɩɪɨɞɭɤɰɢɢ (ɪɚɛɨɬ, ɭɫɥɭɝ) ɢɥɢ ɩɪɢɛɵɥɶ (ɭɛɵɬɨɤ) ɨɬ ɨɫɧɨɜɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ (ɮɨɪɦɚ ʋ2)
ɩɥɸɫ
ɉɪɢɛɵɥɶ (ɭɛɵɬɨɤ) ɨɬ ɩɪɨɱɟɣ ɪɟɚɥɢɡɚɰɢɢ (ɮɨɪɦɚ ʋ2)
ɩɥɸɫ
Ⱦɨɯɨɞɵ (ɡɚ ɜɵɱɟɬɨɦ ɪɚɫɯɨɞɨɜ) ɩɨ ɜɧɟɪɟɚɥɢɡɚɰɢɨɧɧɵɦ ɨɩɟɪɚɰɢɹɦ (ɮɨɪɦɚ ʋ2)
ɪɚɜɧɨ
ȼɚɥɨɜɚɹ (ɛɚɥɚɧɫɨɜɚɹ) ɩɪɢɛɵɥɶ ɢɥɢ ɭɛɵɬɨɤ (ɮɨɪɦɚ ʋ2)
ɦɢɧɭɫ
ɇɚɥɨɝɢ, ɨɬɧɨɫɹɳɢɟɫɹ ɧɚ ɮɢɧɚɧɫɨɜɵɣ ɪɟɡɭɥɶɬɚɬ (ɧɚɥɨɝ ɧɚ ɢɦɭɳɟɫɬɜɨ, ɧɚ ɰɟɥɢ ɢ ɧɭɠɞɵ ɨɛɪɚɡɨɜɚɧɢɹ, ɧɚ ɫɨɞɟɪɠɚɧɢɟ ɠɢɥɢɳɧɨɝɨ ɮɨɧɞɚ ɢ ɩɪ.) (ɫɩɪɚɜɤɚ ɤ ɮɨɪɦɟ ʋ2)
ɋɭɦɦɚ ɞɨɯɨɞɨɜ, ɨɛɥɚɝɚɟɦɵɯ ɩɨ ɫɬɚɜɤɚɦ ɧɚɥɨɝɚ ɧɚ ɞɨɯɨɞɵ
ɪɚɜɧɨ
ɋɭɦɦɚ ɩɪɢɛɵɥɢ ɤ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɸ ɛɟɡ ɭɱɟɬɚ ɜɨɡɦɨɠɧɵɯ ɥɶɝɨɬ
ɦɢɧɭɫ
ȼɨɡɦɨɠɧɵɟ ɥɶɝɨɬɵ (ɧɟ ɛɨɥɟɟ 50% ɨɛɥɚɝɚɟɦɨɣ ɩɪɢɛɵɥɢ)
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Ⱦɨɧɚɥɨɝɨɜɨɟ |
ɂɧɜɟɫɬɢɰɢɨɧɧɵɣ |
Ʌɶɝɨɬɵ ɩɨ ɧɚɥɨɝɭ |
ɋɭɦɦɚ ɪɟɢɧɜɟɫɬɢ- |
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Ɋɟɡɟɪɜɧɵɣ ɮɨɧɞ |
ɩɨɝɚɲɟɧɢɟ ɭɛɵɬ- |
ɪɨɜɚɧɧɵɯ |
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ɤɨɜ ɩɪɨɲɥɵɯ ɥɟɬ |
ɧɚɥɨɝɨɜɵɣ ɤɪɟɞɢɬ |
ɧɚ ɩɪɢɛɵɥɶ |
ɞɢɜɢɞɟɧɬɨɜ |
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ɪɚɜɧɨ
ɇɚɥɨɝɨɨɛɥɚɝɚɟɦɚɹ ɩɪɢɛɵɥɶ
ɦɢɧɭɫ
ɇɚɥɨɝ ɧɚ ɩɪɢɛɵɥɶ
ɢɬɨɝɨ
ɑɢɫɬɚɹ ɩɪɢɛɵɥɶ
Ɋɢɫɭɧɨɤ 4 - ɋɯɟɦɚ ɫɜɹɡɢ ɩɨɤɚɡɚɬɟɥɟɣ ɩɪɢ ɩɨɥɭɱɟɧɢɢ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ
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ɒɬɪɚɮɵ ɜ ɛɸɞɠɟɬ ɢ ɜɨ |
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Ɋɟɡɟɪɜɧɵɣɮɨɧɞ |
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ɑɂɋɌȺə ɉɊɂȻɕɅɖ |
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ɜɧɟɛɸɞɠɟɬɧɵɟ ɮɨɧɞɵ |
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ɇɟɤɨɬɨɪɵɟ ɩɥɚɬɟɠɢ |
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ɦɟɫɬɧɵɦ ɛɸɞɠɟɬɚɦ |
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Ɏɨɧɞ ɩɨɬɪɟɛɥɟɧɢɹ |
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Ɏɨɧɞ ɧɚɤɨɩɥɟɧɢɹ |
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-ɩɪɟɦɢɢ, ɟɞɢɧɨɜɪɟɦɟɧɧɵɟ ɜɵɩɥɚɬɵ ɡɚ ɩɪɨɢɡɜɨɞɫɬɜɟɧɧɵɟ ɭɫɩɟɯɢ ɢ ɦɚɬɟɪɢɚɥɶɧɚɹ; ɩɨɦɨɳɶ, ɜ ɬɨɦ ɱɢɫɥɟ ɩɟɧɫɢɨ- ɧɟɪɚɦ, ɩɨɦɢɦɨ ɭɱɬɟɧɧɵɯ ɜ ɫɟɛɟɫɬɨɢɦɨɫɬɢ;
-ɫɫɭɞɵ ɧɚ ɯɨɡɹɣɫɬɜɟɧɧɨɟ ɨɛɡɚɜɟɞɟɧɢɟ ɦɨɥɨɞɵɦ ɫɟɦɶɹɦ, ɧɚ ɫɬɪɨɢɬɟɥɶɫɬɜɨ ɢ ɪɟɦɨɧɬ ɠɢɥɶɹ, ɞɚɱɧɵɯ ɞɨɦɢɤɨɜ, ɨɛɭɫɬɪɨɣɫɬɜɨ ɭɱɚɫɬɤɨɜ, ɫɬɪɨɟɧɢɣ ɜ ɫɚɞɨɜɨ-ɨɝɨɪɨɞɧɵɯ ɬɨɜɚɪɢɳɟɫɬɜɚɯ ɢ ɬ.ɩ.;
-ɫɨɞɟɪɠɚɧɢɟ ɨɛɴɟɤɬɨɜ ɫɨɰɢ- ɚɥɶɧɨɣ ɫɮɟɪɵ;
-ɫɬɪɚɯɨɜɚɧɢɟ ɩɟɧɫɢɣ ɞɥɹ ɫɜɨɢɯ ɫɨɬɪɭɞɧɢɤɨɜ;
-ɭɞɟɲɟɜɥɟɧɢɟ ɩɢɬɚɧɢɹ ɜ ɫɬɨ- ɥɨɜɵɯ ɢ ɛɭɮɟɬɚɯ;
-ɫɜɟɪɯɥɢɦɢɬɧɵɟ, ɭɱɢɬɵɜɚɟ- ɦɵɟ ɜ ɫɟɛɟɫɬɨɢɦɨɫɬɢ ɜɵɩɥɚɬɵ ɧɚ ɩɨɬɪɟɛɥɟɧɢɟ;
-ɩɪɨɱɢɟ.
-ɤɚɩɢɬɚɥɨɜɥɨɠɟɧɢɹ – ɩɪɹɦɵɟ ɢɥɢ ɮɢɡɢɱɟɫɤɢɟ ɢɧɜɟɫɬɢɰɢɢ: ɜ ɪɚɫɲɢɪɟɧɢɟ, ɬɟɯɧɢɱɟɫɤɨɟ ɩɟɪɟɜɨɨɪɭɠɟɧɢɟ, ɦɨɞɟɪɧɢɡɚɰɢɸ ɩɪɨɢɡɜɨɞɫɬɜɚ, ɧɚɭɱɧɵɟ ɪɚɡɪɚɛɨɬɤɢ ɢ ɩɪɨɱɢɟ ɧɟ- ɦɚɬɟɪɢɚɥɶɧɵɟ ɚɤɬɢɜɵ (ɩɪɢɪɨɫɬ ɨɫɧɨɜɧɨɝɨ ɤɚɩɢɬɚɥɚ);
-ɤɚɩɢɬɚɥɶɧɨɟ ɫɬɪɨɢɬɟɥɶɫɬɜɨ ɨɛɴɟɤɬɨɜ ɫɨɰɢɚɥɶɧɨɣ ɫɮɟɪɵ
-ɩɪɢɪɨɫɬ ɨɛɨɪɨɬɧɵɯ ɫɪɟɞɫɬɜ
(ɨɛɨɪɨɬɧɨɝɨ ɤɚɩɢɬɚɥɚ);
-ɜɨɡɜɪɚɬ ɫɫɭɞ, ɭɩɥɚɬɚ ɩɪɨɰɟɧ- ɬɨɜ, ɜ ɬɨɦ ɱɢɫɥɟ ɫɜɟɪɯ ɜɯɨɞɹɳɢɯ
ɜɫɟɛɟɫɬɨɢɦɨɫɬɶ ɫɨɝɥɚɫɧɨ ɥɢɦɢɬɭ ɐɟɧɬɪɨɛɚɧɤɚ ɊɎ;
-ɮɢɧɚɧɫɨɜɵɟ ɜɥɨɠɟɧɢɹ ɩɨ ɤɨɧɬɪɚɤɬɚɦ ɫ ɤɨɦɦɟɪɱɟɫɤɢɦɢ ɢ ɮɢɧɚɧɫɨɜɵɦɢ ɫɬɪɭɤɬɭɪɚɦɢ;
-ɛɥɚɝɨɬɜɨɪɢɬɟɥɶɧɨɫɬɢ, ɫɩɨɧ- ɫɨɪɫɬɜɨ ɢ ɬ.ɩ.;
-ɩɪɨɱɢɟ.
Ɋɢɫɭɧɨɤ 5 – ɋɯɟɦɚ ɪɚɫɩɪɟɞɟɥɟɧɢɹ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ
ɏɨɡɹɣɫɬɜɭɸɳɢɣ ɫɭɛɴɟɤɬ ɫɚɦɨɫɬɨɹɬɟɥɶɧɨ ɨɩɪɟɞɟɥɹɟɬ ɧɚɩɪɚɜɥɟɧɢɹ ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɩɪɢɛɵɥɢ, ɟɫɥɢ ɢɧɨɟ ɧɟ ɩɪɟɞɭɫɦɨɬɪɟɧɨ ɭɫɬɚɜɨɦ.
Ⱦɚɥɟɟ ɩɨɤɚɡɚɧɵ ɨɫɨɛɟɧɧɨɫɬɢ ɪɚɫɩɪɟɞɟɥɟɧɢɹ ɩɪɢɛɵɥɢ ɪɚɡɧɵɯ ɯɨɡɹɣɫɬɜɭɸɳɢɯ ɫɭɛɴɟɤɬɨɜ.
ɋɥɟɞɭɸɳɢɦ ɨɛɪɚɡɨɦ ɜɵɝɥɹɞɹɬ ɫɯɟɦɵ ɪɚɫɩɪɟɞɟɥɟɧɢɹ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ:
16
ɩɪɟɞɩɪɢɹɬɢɹ
ɑɢɫɬɚɹ ɩɪɢɛɵɥɶ = Ɋɟɡɟɪɜɧɵɣ ɮɨɧɞ + Ɏɨɧɞ ɧɚɤɨɩɥɟɧɢɹ + Ɏɨɧɞ ɩɨɬɪɟɛɥɟɧɢɹ;
ɬɨɜɚɪɢɳɟɫɬɜɚ
ɑɢɫɬɚɹ ɩɪɢɛɵɥɶ = Ɋɟɡɟɪɜɧɵɣ ɮɨɧɞ + Ɏɨɧɞ ɧɚɤɨɩɥɟɧɢɹ + + Ɏɨɧɞ ɩɨɬɪɟɛɥɟɧɢɹ + ɉɪɢɛɵɥɶ, ɪɚɫɩɪɟɞɟɥɹɟɬɫɹ ɦɟɠɞɭ ɭɱɪɟɞɢɬɟɥɹɦɢ.
ɑɬɨ ɤɚɫɚɟɬɫɹ ɪɚɫɩɪɟɞɟɥɟɧɢɹ ɩɪɢɛɵɥɢ ɚɤɰɢɨɧɟɪɧɨɝɨ ɨɛɳɟɫɬɜɚ, ɬɨ ɟɟ ɦɨɠɧɨ ɩɪɟɞɫɬɚɜɢɬɶ ɜ ɜɢɞɟ ɬɚɤɨɣ ɫɯɟɦɵ:
Ȼɚɥɚɧɫɨɜɚɹ ɩɪɢɛɵɥɶ
ɉɪɢɛɵɥɶ, ɧɟ ɨɛɥɚɝɚɟɦɚɹ ɧɚɥɨɝɨɦ
ɉɪɢɛɵɥɶ, ɨɛɥɚɝɚɟɦɚɹ ɧɚɥɨɝɨɦ
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ɇɚɥɨɝ ɧɚ |
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ɑɢɫɬɚɹ ɩɪɢɛɵɥɶ |
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ɩɪɢɛɵɥɶ |
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Ɋɟɡɟɪɜɧɵɣ ɮɨɧɞ |
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Ɏɨɧɞ ɩɨɬɪɟɛɥɟɧɢɹ |
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Ɏɨɧɞ ɧɚɤɨɩɥɟɧɢɹ |
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Ȼɥɚɝɨɬɜɨ- |
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Ⱦɢɜɢɞɟɧɬɵ |
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Ⱦɢɜɢɞɟɧɬɵ |
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ɋɨɰɢɚɥɶ- |
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ɪɢɬɟɥɶɧɵɟ |
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ɰɟɥɢ (ɞɨ |
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ɉɪɨɰɟɧɬɵ |
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ɩɨ ɩɪɢɜɢ- |
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ɩɨ ɨɛɤɧɨ- |
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ɧɵɟ ɧɭɠɞɵ |
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5% ɨɬ ɛɚ- |
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Ɍɚɧɬɶɟɦɚ |
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ɩɨ ɨɛɥɢ- |
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ɥɟɝɢɪɨɜɚɧ- |
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ɜɟɧɧɵɦ |
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ɥɚɧɫɨɜɨɣ |
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ɝɚɰɢɹɦ |
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ɧɵɦ |
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ɚɤɰɢɹɦ |
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ɩɪɢɛɵɥɢ |
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ɚɤɰɢɹɦ |
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Ɋɢɫɭɧɨɤ 6 – ɋɯɟɦɚ ɪɚɫɩɪɟɞɟɥɟɧɢɹ ɛɚɥɚɧɫɨɜɨɣ ɩɪɢɛɵɥɢ ɚɤɰɢɨɧɟɪɧɨɝɨ ɨɛɳɟɫɬɜɚ
Ɋɚɫɩɪɟɞɟɥɟɧɢɟ ɛɚɥɚɧɫɨɜɨɣ ɩɪɢɛɵɥɢ ɩɪɟɞɩɪɢɹɬɢɹ ɫ ɢɧɨɫɬɪɚɧɧɵɦɢ ɢɧɜɟɫɬɢɰɢɹɦɢ ɦɨɠɧɨ ɩɪɟɞɫɬɚɜɢɬɶ ɫɥɟɞɭɸɳɢɦ ɨɛɪɚɡɨɦ (ɫɦ. ɪɢɫɭɧɨɤ 7 ).
Ɋɟɡɟɪɜɧɵɣ ɮɨɧɞ ɫɨɡɞɚɟɬɫɹ ɯɨɡɹɣɫɬɜɭɸɳɢɦɢ ɫɭɛɴɟɤɬɚɦɢ ɧɚ ɫɥɭɱɚɣ ɩɪɟɤɪɚɳɟɧɢɹ ɢɯ ɞɟɹɬɟɥɶɧɨɫɬɢ ɞɥɹ ɩɨɤɪɵɬɢɹ ɤɪɟɞɢɬɨɪɫɤɨɣ ɡɚɞɨɥɠɟɧɧɨɫɬɢ. Ɉɧ ɹɜɥɹɟɬɫɹ ɨɛɹɡɚɬɟɥɶɧɵɦ ɞɥɹ ɚɤɰɢɨɧɟɪɧɨɝɨ ɨɛɳɟɫɬɜɚ, ɤɨɨɩɟɪɚɬɢɜɚ, ɩɪɟɞɩɪɢɹɬɢɹ ɫ ɢɧɨɫɬɪɚɧɧɵɦɢ ɢɧɜɟɫɬɢɰɢɹɦɢ. Ⱥɤɰɢɨɧɟɪɧɨɟ ɨɛɳɟɫɬɜɚ ɡɚɱɢɫɥɹɸɬ ɜ ɪɟɡɟɪɜɧɵɣ ɮɨɧɞ ɬɚɤɠɟ ɷɦɢɫɫɢɨɧɧɵɣ ɞɨɯɨɞ, ɬ. ɟ. ɫɭɦɦɭ ɪɚɡɧɢɰɵ ɦɟɠɞɭ ɩɪɨɞɚɠɧɨɣ ɢ ɧɨɦɢɧɚɥɶɧɨɣ ɫɬɨɢɦɨɫɬɶɸ ɚɤɰɢɣ, ɜɵɪɭɱɟɧɧɭɸ ɩɪɢ ɢɯ ɪɟɚɥɢɡɚɰɢɢ ɩɨ ɰɟɧɟ,
17
ɩɪɟɜɵɲɚɸɳɟɣ ɧɨɦɢɧɚɥɶɧɭɸ ɫɬɨɢɦɨɫɬɶ. ɗɬɚ ɫɭɦɦɚ ɧɟ ɩɨɞɥɟɠɢɬ ɤɚɤɨɦɭ-ɥɢɛɨ ɢɫɩɨɥɶɡɨɜɚɧɢɸ ɢɥɢ ɪɚɫɩɪɟɞɟɥɟɧɢɸ, ɤɪɨɦɟ ɫɥɭɱɚɟɜ ɪɟɚɥɢɡɚɰɢɢ ɚɤɰɢɣ ɩɨ ɰɟɧɟ ɧɢɠɟ ɧɨɦɢɧɚɥɶɧɨɣ ɫɬɨɢɦɨɫɬɢ.
Ȼɚɥɚɧɫɨɜɚɹ ɩɪɢɛɵɥɶ
ɉɪɢɛɵɥɶ, ɧɟ ɨɛɥɚɝɚɟɦɚɹ ɧɚɥɨɝɨɦ
ɉɪɢɛɵɥɶ, ɨɛɥɚɝɚɟɦɚɹ ɧɚɥɨɝɨɦ
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ɑɢɫɬɚɹ ɩɪɢɛɵɥɶ |
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ɇɚɥɨɝ ɧɚ |
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ɩɪɢɛɵɥɶ |
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Ɋɟɡɟɪɜɧɵɣ ɮɨɧɞ |
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Ɏɨɧɞ ɩɨɬɪɟɛɥɟɧɢɹ |
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Ɏɨɧɞ ɧɚɤɨɩɥɟɧɢɹ |
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ɉɪɢɛɵɥɶ ɤ ɪɚɫɩɪɟɞɟɥɟɧɢɸ ɦɟɠɞɭ ɭɱɪɟɞɢɬɟɥɹɦɢ |
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Ⱦɨɯɨɞɵ ɪɨɫɫɢɣɫɤɨɝɨ |
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Ⱦɨɯɨɞɵ ɢɧɨɫɬɪɚɧɧɨɝɨ |
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ɭɱɚɫɬɧɢɤɚ |
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ɭɱɚɫɬɧɢɤɚ |
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ɑɢɫɬɵɣ |
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ɇɚɥɨɝɢ ɧɚ |
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ɑɢɫɬɵɣ |
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ɇɚɥɨɝɢ ɧɚ |
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ɞɨɯɨɞ |
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ɞɨɯɨɞɵ |
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ɞɨɯɨɞ |
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ɞɨɯɨɞɵ |
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ɪɨɫɫɢɣɫɤɨɝɨ |
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ɢɧɨɫɬɪɚɧɧɨɝɨ |
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ɭɱɚɫɬɧɢɤɚ |
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ɭɱɚɫɬɧɢɤɚ |
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Ɋɢɫɭɧɨɤ 7 – ɋɯɟɦɚ ɪɚɫɩɪɟɞɟɥɟɧɢɹ ɛɚɥɚɧɫɨɜɨɣ ɩɪɢɛɵɥɢ ɩɪɟɞɩɪɢɹɬɢɹ ɫ ɢɧɨɫɬɪɚɧɧɵɦɢ ɢɧɜɟɫɬɢɰɢɹɦɢ
Ɋɟɡɟɪɜɧɵɣ ɮɨɧɞ ɚɤɰɢɨɧɟɪɧɨɝɨ ɨɛɳɟɫɬɜɚ ɢɫɩɨɥɶɡɭɟɬɫɹ ɧɚ ɜɵɩɥɚɬɭ ɩɪɨɰɟɧɬɨɜ ɩɨ ɨɛɥɢɝɚɰɢɹɦ ɢ ɞɢɜɢɞɟɧɞɨɜ ɩɨ ɩɪɢɜɢɥɟɝɢɪɨɜɚɧɧɵɦ ɚɤɰɢɹɦ ɜ ɫɥɭ- ɱɚɟ ɧɟɞɨɫɬɚɬɨɱɧɨɫɬɢ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ ɞɥɹ ɷɬɢɯ ɰɟɥɟɣ. Ɉɬɱɢɫɥɟɧɢɹ ɜ ɪɟɡɟɪɜɧɵɣ ɮɨɧɞ ɢ ɞɪɭɝɢɟ ɚɧɚɥɨɝɢɱɧɵɟ ɩɨ ɧɚɡɧɚɱɟɧɢɸ ɮɨɧɞɵ ɩɪɨɢɡɜɨɞɹɬɫɹ ɞɨ ɞɨɫɬɢɠɟɧɢɹ ɪɚɡɦɟɪɨɜ ɷɬɢɯ ɮɨɧɞɨɜ, ɭɫɬɚɧɨɜɥɟɧɧɵɯ ɭɱɪɟɞɢɬɟɥɶɧɵɦɢ ɞɨɤɭɦɟɧɬɚɦɢ, ɧɨ ɧɟ ɛɨɥɟɟ 25% ɭɫɬɚɜɧɨɝɨ ɮɨɧɞɚ, ɚ ɞɥɹ ɚɤɰɢɨɧɟɪɧɨɝɨ ɨɛɳɟɫɬɜɚ - ɧɟ ɦɟɧɟɟ 15%. ɉɪɢ ɷɬɨɦ ɫɭɦɦɚ ɨɬɱɢɫɥɟɧɢɣ ɜ ɭɤɚɡɚɧɧɵɟ ɮɨɧɞɵ ɧɟ ɞɨɥɠɧɚ ɩɪɟɜɵɲɚɬɶ 50% ɨɛɥɚ- ɝɚɟɦɨɣ ɧɚɥɨɝɨɦ ɩɪɢɛɵɥɢ.
Ɏɨɧɞɵ ɧɚɤɨɩɥɟɧɢɹ ɢ ɮɨɧɞɵ ɩɨɬɪɟɛɥɟɧɢɟ ɷɬɨ ɮɨɧɞɵ ɫɩɟɰɢɚɥɶɧɨɝɨ ɧɚɡɧɚɱɟɧɢɹ. Ɉɧɢ ɨɛɪɚɡɭɸɬɫɹ ɟɫɥɢ ɷɬɨ ɩɪɟɞɭɫɦɨɬɪɟɧɨ ɭɱɪɟɞɢɬɟɥɶɧɵɦɢ ɞɨɤɭɦɟɧɬɚɦɢ. Ɏɨɧɞ ɧɚɤɨɩɥɟɧɢɹ ɩɪɟɞɫɬɚɜɥɹɟɬ ɫɨɛɨɣ ɢɫɬɨɱɧɢɤ ɫɪɟɞɫɬɜ ɯɨɡɹɣɫɬɜɭɸɳɟɝɨ ɫɭɛɴɟɤɬɚ, ɚɤɤɭɦɭɥɢɪɭɸɳɢɣ ɩɪɢɛɵɥɶ, ɢ ɞɪɭɝɢɟ ɢɫɬɨɱɧɢɤɢ ɞɥɹ ɫɨɡɞɚɧɢɹ ɧɨɜɨɝɨ ɢɦɭɳɟɫɬɜɚ, ɩɪɢɨɛɪɟɬɟɧɢɹ ɨɫɧɨɜɧɵɯ ɮɨɧɞɨɜ, ɨɛɨɪɨɬɧɵɯ ɫɪɟɞɫɬɜ ɢ ɬ.ɩ. Ɏɨɧɞ ɧɚɤɨɩɥɟɧɢɹ ɩɨɤɚɡɵɜɚɟɬ ɪɨɫɬ ɢɦɭɳɟɫɬɜɟɧɧɨɝɨ ɫɨɫɬɨɹɧɢɹ ɯɨɡɹɣɫɬɜɭɸɳɟɝɨ ɫɭɛɴɟɤɬɚ, ɭɜɟɥɢɱɟɧɢɟ ɫɨɛɫɬɜɟɧɧɵɯ ɟɝɨ ɫɪɟɞɫɬɜ.
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ȼɦɟɫɬɟ ɫ ɬɟɦ ɨɩɟɪɚɰɢɢ ɩɨ ɩɪɢɨɛɪɟɬɟɧɢɸ ɢ ɫɨɡɞɚɧɢɸ ɧɨɜɨɝɨ ɢɦɭɳɟɫɬɜɚ ɯɨɡɹɣɫɬɜɭɸɳɟɝɨ ɫɭɛɴɟɤɬɚ ɧɟ ɡɚɬɪɚɝɢɜɚɸɬ ɮɨɧɞ ɧɚɤɨɩɥɟɧɢɹ. Ɏɨɧɞ ɧɚɤɨɩɥɟɧɢɹ ɦɨɠɟɬ ɭɦɟɧɶɲɚɬɶɫɹ ɜ ɫɥɭɱɚɹɯ:
1)ɫɩɢɫɚɧɢɹ ɡɚɬɪɚɬ, ɫɜɹɡɚɧɧɵɯ ɫ ɫɨɡɞɚɧɢɟɦ ɧɨɜɨɝɨ ɢɦɭɳɟɫɬɜɚ, ɧɨ ɩɨ ɭɫɬɚɧɨɜɥɟɧɧɨɦɭ ɩɨɪɹɞɤɭ ɧɟ ɜɤɥɸɱɚɟɦɵɯ ɜ ɩɟɪɜɨɧɚɱɚɥɶɧɭɸ ɫɬɨɢɦɨɫɬɶ ɷɬɨɝɨ ɢɦɭɳɟɫɬɜɚ (ɧɚ ɩɨɞɝɨɬɨɜɤɭ ɷɤɫɩɥɭɚɬɚɰɢɨɧɧɵɯ ɤɚɞɪɨɜ ɞɥɹ ɪɚɛɨɬɵ ɧɚ ɜɧɨɜɶ ɜɜɨ- ɞɢɦɨɦ ɩɪɟɞɩɪɢɹɬɢɢ, ɩɟɪɟɞɚɜɚɟɦɵɯ ɧɚ ɫɬɪɨɢɬɟɥɶɫɬɜɨ ɨɛɴɟɤɬɨɜ ɜ ɩɨɪɹɞɤɟ ɞɨɥɟɜɨɝɨ ɭɱɚɫɬɢɹ ɢ ɞɪ.);
2)ɪɚɫɩɪɟɞɟɥɟɧɢɹ ɟɝɨ ɦɟɠɞɭ ɸɪɢɞɢɱɟɫɤɢɦɢ ɥɢɰɚɦɢ-ɭɱɪɟɞɢɬɟɥɹɦɢ;
3)ɩɨɝɚɲɟɧɢɹ ɭɛɵɬɤɚ ɯɨɡɹɣɫɬɜɭɸɳɟɝɨ ɫɭɛɴɟɤɬɚ, ɜɵɹɜɥɟɧɧɨɝɨ ɩɨ ɪɟɡɭɥɶɬɚɬɚɦ ɪɚɛɨɬɵ ɡɚ ɝɨɞ.
Ɏɨɧɞ ɩɨɬɪɟɛɥɟɧɢɹ ɩɪɟɞɫɬɚɜɥɹɟɬ ɫɨɛɨɣ ɢɫɬɨɱɧɢɤ ɫɪɟɞɫɬɜ ɯɨɡɹɣɫɬɜɭɸɳɟɝɨ ɫɭɛɴɟɤɬɚ, ɡɚɪɟɡɟɪɜɢɪɨɜɚɧɧɵɣ ɞɥɹ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɦɟɪɨɩɪɢɹɬɢɣ ɩɨ ɫɨɰɢɚɥɶɧɨɦɭ ɪɚɡɜɢɬɢɸ (ɤɪɨɦɟ ɤɚɩɢɬɚɥɶɧɵɯ ɜɥɨɠɟɧɢɣ) ɢ ɦɚɬɟɪɢɚɥɶɧɨɦɭ ɩɨɨɳɪɟɧɢɸ ɤɨɥɥɟɤɬɢɜɚ. ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɢɧɫɬɪɭɤɰɢɟɣ "Ɉ ɫɨɫɬɚɜɟ ɮɨɧɞɚ ɡɚɪɚɛɨɬɧɨɣ ɩɥɚɬɵ
ɢɜɵɩɥɚɬ ɫɨɰɢɚɥɶɧɨɝɨ ɯɚɪɚɤɬɟɪɚ" ɜ ɮɨɧɞ ɩɨɬɪɟɛɥɟɧɢɹ ɩɟɪɟɱɢɫɥɹɸɬɫɹ ɫɥɟɞɭɸɳɢɟ ɜɵɩɥɚɬɵ ɜ ɞɟɧɟɠɧɨɣ ɢ ɧɚɬɭɪɚɥɶɧɨɣ ɮɨɪɦɟ:
-ɫɭɦɦɵ, ɧɚɱɢɫɥɟɧɧɵɟ ɧɚ ɨɩɥɚɬɭ ɬɪɭɞɚ (ɮɨɧɞ ɨɩɥɚɬɵ ɬɪɭɞɚ);
-ɞɨɯɨɞɵ (ɞɢɜɢɞɟɧɞɵ, ɩɪɨɰɟɧɬɵ) ɩɨ ɚɤɰɢɹɦ ɱɥɟɧɨɜ ɬɪɭɞɨɜɨɝɨ ɤɨɥɥɟɤɬɢɜɚ ɢ ɜɤɥɚɞɚɦ ɱɥɟɧɨɜ ɬɪɭɞɨɜɨɝɨ ɤɨɥɥɟɤɬɢɜɚ ɜ ɢɦɭɳɟɫɬɜɨ ɯɨɡɹɣɫɬɜɭɸɳɟɝɨ ɫɭɛɴɟɤɬɚ, ɧɚɱɢɫɥɟɧɧɵɟ ɤ ɜɵɩɥɚɬɟ ɪɚɛɨɬɧɢɤɚɦ;
-ɫɭɦɦɚ ɩɪɟɞɨɫɬɚɜɥɟɧɧɵɯ ɯɨɡɹɣɫɬɜɭɸɳɢɦ ɫɭɛɴɟɤɬɨɦ ɬɪɭɞɨɜɵɯ ɢ ɫɨɰɢɚɥɶɧɵɯ ɥɶɝɨɬ, ɜɤɥɸɱɚɹ ɦɚɬɟɪɢɚɥɶɧɭɸ ɩɨɦɨɳɶ.
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5 Ɉɰɟɧɤɚ ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɢɧɜɟɫɬɢɰɢɣ
Ɉɩɪɟɞɟɥɟɧɢɟ ɩɟɪɢɨɞɚ ɮɨɪɦɢɪɨɜɚɧɢɹ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɩɨɥɢɬɢɤɢ
Ɏɨɪɦɢɪɨɜɚɧɢɟ ɫɬɪɚɬɟɝɢɱɟɫɤɢɯ ɰɟɥɟɣ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɩɨɥɢɬɢɤɢ
Ɋɚɡɪɚɛɨɬɤɚ ɧɚɢɛɨɥɟɟ ɷɮɮɟɤɬɢɜɧɵɯ ɩɭɬɟɣ ɪɟɚɥɢɡɚɰɢɢ ɫɬɪɚɬɟɝɢɱɟɫɤɢɯ ɰɟɥɟɣ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ
Ɋɚɡɪɚɛɨɬɤɚ ɫɬɪɚɬɟɝɢɱɟɫɤɢɯ |
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Ɋɚɡɪɚɛɨɬɤɚ ɫɬɪɚɬɟɝɢɢ |
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ɧɚɩɪɚɜɥɟɧɢɣ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ |
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ɮɨɪɦɢɪɨɜɚɧɢɹ ɢɧɜɟɫɬɢɰɢɨɧɧɵɯ |
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ɞɟɹɬɟɥɶɧɨɫɬɢ |
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ɪɟɫɭɪɫɨɜ |
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Ʉɨɧɤɪɟɬɢɡɚɰɢɹ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɩɨɥɢɬɢɤɢ ɩɨ ɩɟɪɢɨɞɚɦ ɟɟ ɪɟɚɥɢɡɚɰɢɢ
Ɉɰɟɧɤɚ ɪɚɡɪɚɛɨɬɚɧɧɨɣ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɩɨɥɢɬɢɤɢ
Ɋɢɫɭɧɨɤ 8 – Ɉɫɧɨɜɧɵɟ ɷɬɚɩɵ ɮɨɪɦɢɪɨɜɚɧɢɹ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɩɨɥɢɬɢɤɢ ɩɪɟɞɩɪɢɹɬɢɹ
Ɍɚɛɥɢɰɚ 2 – Ɉɫɧɨɜɧɵɟ ɦɟɬɨɞɵ ɜɵɛɨɪɚ ɢɧɜɟɫɬɢɰɢɨɧɧɵɯ ɩɪɨɟɤɬɨɜ
ɇɚɡɜɚɧɢɟ ɦɟɬɨɞɚ ɢ |
ɉɪɟɢɦɭɳɟɫɬɜɚ |
ɇɟɞɨɫɬɚɬɤɢ ɦɟɬɨɞɚ |
ɋɮɟɪɚ ɩɪɢɦɟɧɟɧɢɹ |
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ɤɪɚɬɤɨɟ ɟɝɨ ɨɩɢɫɚɧɢɟ |
ɦɟɬɨɞɚ |
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ɦɟɬɨɞɚ |
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3 |
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4 |
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1. Ɇɟɬɨɞ ɩɪɨɫɬɨɣ (ɛɭɯ- |
Ɇɟɬɨɞ ɩɪɨɫɬ ɞɥɹ |
ɂɝɧɨɪɢɪɭɸɬɫɹ: |
ɧɟɞɟ- |
ɂɫɩɨɥɶɡɭɟɬɫɹ ɞɥɹ |
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ɝɚɥɬɟɪɫɤɨɣ) ɧɨɪɦɵ ɩɪɢ- |
ɩɨɧɢɦɚɧɢɹ ɢ ɜɤ- |
ɧɟɠɧɵɣ |
(ɫɤɪɵɬɵɣ) |
ɛɵɫɬɪɨɣ |
ɨɬɛɪɚ- |
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ɛɵɥɢ (accounting rate of |
ɥɸɱɚɟɬ ɧɟɫɥɨɠ- |
ɯɚɪɚɤɬɟɪ |
ɧɟɤɨɬɨɪɵɯ |
ɤɨɜɤɢ ɩɪɨɟɤɬɨɜ. |
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return method). ɋɪɟɞɧɹɹ |
ɧɵɟ ɜɵɱɢɫɥɟɧɢɹ. |
ɜɢɞɨɜ |
ɡɚɬɪɚɬ |
(ɬɢɩɚ |
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ɡɚ ɩɟɪɢɨɞ ɠɢɡɧɢ ɩɪɨɟɤɬɚ |
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ɚɦɨɪɬɢɡɚɰɢɨɧɧɵɯ |
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ɱɢɫɬɚɹ |
ɛɭɯɝɚɥɬɟɪɫɤɚɹ |
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ɨɬɱɢɫɥɟɧɢɢ) ɢ ɫɜɹɡɚɧ- |
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ɩɪɢɛɵɥɶ, |
ɫɨɩɨɫɬɚɜɥɹɟɬɫɹ |
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ɧɚɹ ɫ |
ɷɬɢɦ |
ɧɚɥɨɝɨɜɚɹ |
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ɫɨ ɫɪɟɞɧɢɦɢ ɢɧɜɟɫɬɢɰɢɹ- |
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ɷɤɨɧɨɦɢɹ (ɫɦ. ɩɪɢɦɟɪ |
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ɦɢ (ɡaɬɪɚɬɚɦɢ ɨɫɧɨɜɧɵɯ |
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Ⱥ) ɞɨɯɨɞɵ ɨɬ ɥɢɤɜɢɞɚ- |
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ɢ ɨɛɨɪɨɬɧɵɯ ɫɪɟɞɫɬɜ) ɜ |
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ɰɢɢ |
ɫɬɚɪɵɯ |
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ɚɤɬɢɜɨɜ, |
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ɩɪɨɟɤɬ. |
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ɡɚɦɟɧɹɟɦɵɯ ɧɨɜɵɦɢ, |
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