˲ I ̲
| 2013p. | 2014p. | , . . | , % | |
| () (, , ), . . | -2451 | 71,31 | ||
| , . . | -320 | 50,16 | ||
| , . . | -399 | 4,09 | ||
| () (, , ), . . | -1732 | 76,86 | ||
| (, , ), . . | -1646 | 73,22 | ||
| , . . | -86 | 93,57 |
1251 . ., 86 . . (93,57%). (76,86% ), (73,22%).
10. * , .
∆ = ∆ - ∆ - ∆A - ∆B - ∆Cp (2)
:
= K. (. - ) - (3)
, .;
K (. );
. , ./.;
... , ./. *
. .
11. * . 2 .
2
˲ TA ˲ֲ
| () (, , ) | ∆ | -2451 |
| -∆ | ||
| -∆A | ||
| -∆B | ||
| -∆ Cp | ||
| ∆ | -86 |
2451 . . (1646 . .), (320 . .), (399 . .).
12. * , .
( ), , , , .
|
|
|
, , 볭 볭. .
( ). () , , :
= + .., (4)
;
.. .
() :
=-. (5)
BP ;
.. .
, , direct costing. , . B .) (C...).
. = - C..., (6)
. , ./.*
,
= K., - , (7)
- , , , , . ' .
13. * ( ) .
, 3 . , , , , , , .
, () . , ' , .
, , , , . : ( , ); ; .
(, ), ( ) . ' ( , , , ), () ( ) .
|
|
|
, ( ) . ' . (, ) . .*
, . . , .
14. * ():
:
, , , , (8.36) = 0:
*
.
' - , .
, , . , , , .
(0) :
,
(. 2 . 2090 / 2095);
(. 2 . 2120);
AB (. 2 . 2130);
B3 (. 2 . 2150);
IOB (. 2 . 2180).
. 3 .
ϳ , 764 . . 54,47% . , 80,68%, . ( 91,61% ), ( 70,06%). (8.40) , .
15. *
= + /- AAB - AB3 - /
3
