-
..
-
-
..
-
2007 ., .
.. : / .: - , 2007. 123 .
080109 , .
, .
, - .
:
.. , ,
(- );
.. , ,
(- )
-
, 2007
, , , . , , , , , . , - , , . , .
, , . , : , , , , , , . , , .
|
|
, , . , , .
1
1.
- ѻ 1 . 720 .., 738 .. 2006 714 .. 119 .
1 2006 , .
: :
) = * . :
= 714000 / 119000 = 6 .
) = * . :
: 1 2006 = 720000 / 6 = 120000 .
2.
ѻ 1 2005 , 11250, 258750 . 10980 254692 .
.
:
) = 258750 / 11250 = 23 .
) = 23 * 10980 = 252540 .
) : = 254692 .; = 252540 .
) : 1 2005 = = 254692 252540 = 2152 .
3.
ѻ, 2, 2004 :
- 8500;
- 148750 .;
- 7928;
|
|
- 146200 .
2 2004 .
:
) = 148750 / 8500 = 17,50 ./.
) = 7928 * 17,50 = 138740 .
) : = 146200 - 138740 = 7460 .
4.
ѻ 1 . . . (. . 1.1):
1.1
1
1 | 2 | 3 | |
, . | |||
, , . | |||
, , . |
126000 .
2 . 33,333%.
, 3, 2 .
:
:
, 1 . :
() 1 = 14500 + 3500 + 24600 = 42600 . .
1 = 126000 / 42600 = 2, 9578 . 1 .
: , 3 = 24600 * 2,9578 = 24600 * 2,9578 = 72761 .
2 = 42790 .
2 = 3500 .
, 2 = 3500 * 2,9578 = 10352 .
2 = 42790 + 3500 + 10352 = 56642 .
:
: 2 :
- 33,333% = 56642 / 0,667 = 84921 .
- 1/3 = 56642 / (2/3) = 84963 .
:
1 = 1 3 (, 2 ). (. .1.2):
1.2
1
1 | 3 | ||
, . | |||
( ), . | |||
( ), . | |||
( ), . | 42887 (14500 * 2,9578) | 72762 (24600 * 2,9578) | |
: 1 , . |
2
5.
ѻ .. .., . .. , . , . , ( ) - , , . .. , .
|
|
, .. , 125% ( ). , (1, 2 3), , .
.. , , 20% , , 20%.
.. , . , , , .
50 5 .
.. , (. .1.3).
1.3
/ | (..) | () , |
: - 1 42 . .; - 2 10 . .; - 3 10 .. | ||
, | 12,5% | |
.. 1.4:
1.4
1 | 2 | 3 | |
, . | |||
, . . | |||
, . | |||
800 .
.., :
1. .
2. .
3. , , .. .
|
|
:
: , 1.3, 1, 2 3 .
1.5
1 | 2 | 3 | (. . 1.3) | |
, . | 62000 | |||
, . (. ) | 40000 | |||
, . | 9000 | |||
, , . | 87000 | |||
, . | 90000 | |||
, . | 30000 | |||
, . | 26000 | |||
, . | 340000 | |||
, ./. ( / ) | 3,70 | 3,31 | 3,00 |
, 1.5:
( - 40000 . ): = ( / ) * :
- 1: (170000 / (170000 + 140000 + 90000)) * 40000 = 17000 .;
- 2: (140000 / (170000 + 140000 + 90000)) * 40000 = 14000 .;
- 3: (90000 / (170000 + 140000 + 90000)) * 40000 = 9000 ..
: = ( / ) * :
- 1: (50000 / (50000 + 30000 + 20000)) * 9000 = 4500 .;
- 2: (30000 / (50000 + 30000 + 20000)) * 9000 = 2700 .;
- 3: (20000 / (50000 + 30000 + 20000)) * 9000 = 1800 .
, 12,5% :
- 1: 386000 * 12,5 / 100 = 48250 .;
- 2: 210000 * 12,5 / 100 = 26250 .;
- 3: 100000 * 12,5 / 100 = 12500 .
:
- 1: (25 / (25 + 15 +10)) * 30000 = 15000 .;
- 2: (15 / (25 + 15 +10)) * 30000 = 9000 .;
- 3: (10 / (25 + 15 +10)) * 30000 = 6000 .;
( ):
- 1: (5000 / (5000 + 4000 + 1000)) * 26000 = 13000 ;.
- 2: (4000 / (5000 + 4000 + 1000)) * 26000 = 10400 .;
- 3: (1000 / (5000 + 4000 + 1000)) * 26000 = 2600 .
: , (. 1.6).
1.6
, . | |||
, . | 326,60 | ||
: | 1 | 231,60 | |
2 | 70,00 | ||
3 | 25,00 | ||
, . | 159,10 | ||
: | 1 | 111,00 | |
2 | 33,10 | ||
3 | 15,00 | ||
, . | 1285,7 | ||
, , . (20% ) | 257,14 | ||
( ), . | 1542,84 | ||
, . (20% ) | 385,71 | ||
, . ( * 100 / 80) | 1928,55 |
, 1.6:
:
= * = * ( / ):
|
|
- 1: 30 * 7,72 = 30 * (386000 / 50000) = 231,60 .;
- 2: 10 * 7,00 = 10 * (210000 / 30000) = 70,00 .;
- 3: 5 * 5,00 = 5 * (100000 / 20000) = 25,00 .
: = * (. . 1.5:
- 1: 30 * 3,70 = 111,00 .;
- 2: 10 * 3,31 = 33,10 .;
- 3: 5 * 3,00 = 15,00 .
: , .., .., .. . (. 1.7):
1.7
, . | |
, . (. . 1.6) | |
, . (. . 1.6) | 326,60 |
, . | 1126,60 |
, . ( 125% ) | 1408,25 |
, . | 2534,85 |
, . (. . 1.6) | 1542,84 |
, , , , , .., . | 992,01 |
, , , . , .., (, , Å) . , , , , , .., .
6.
ѻ 3 , . 2007 ( 1180 . .):
- 600 . .;
- 250 . .;
- 150 . .;
- 100 . .;
- 90 . .
(. . 1.8 1.9):
1.8
(.)
1 | 2 | . | |||||
1.9
1 | 2 | . | ||||||
(..) | ||||||||
- (%) | ||||||||
() | ||||||||
() | ||||||||
(%) | 62,5 | 12,5 | 12,5 | 12,5 | ||||
. , :
1.10
(%)
, 2007 , (. 1.11):
1.11
3 2007 ( , ).
: (. 2.1)
2.1
, . . ( ) | |||||
, . . ( . 1.10 2.1) | (40%) | (30%) | (20%) | (100) | (10%) |
, . . ( . 1.10 .. 2.1) | 49,5 (55%) | (20%) | (20%) | 4,5 (5%) | (90) |
(4/9) | 1,5 (3/9) | (2/9) | (100) | 4,5 | |
( ) | 691,5 | 299,5 | |||
( ) | |||||
( ) | |||||
( ) | 13,83 (691500/50000) | 9,98 | 9,45 |
2.1 4,5 . . ( ), . (4500 .), () 40:30:20 ( ).
7.
6 ( ), :
1. 2, 2007 , :
- 2400 .;
- 1500 .;
- 2 20% .
2.2
2
3 | ||
2. , :
- 300 . .;
- 4200;
- 30700 .
:
1. (. 2.3)
2.3
2
, . | ||
, . | ||
, . | 884,45 | |
: | 622,35 (45 * 13,83 /) | |
149,70 (15 * 9,98 /) | ||
113,40 (12 * 9,45 /) | ||
, . ( ) | 4785,45 | |
, . ( = 20% ) | 5981,81 (4785,45 / 0,8) |
2. (. 2.4)
2.4
, . | , . | ( . . * . = 9,98 * 30700) | |
, . | |||
8.
ѻ, , 100000 64 (32 ).
: , , .
. 150 .
, 4 7 35 . 9,50 .
12 . , 2% . , , 7 500 . 1000 . , , 62 .
, 43 , 2500 .
10%.
, .
: (. 2.5):
2.5
, . (64 150 . ) | ||
, . | ||
: | (64 * 4 1 * 7 ) = 256 . * 7 /) | |
(64 * 35 /) | ||
(256 . * 9,50 /) | ||
( ), . | ||
: | () ((100000 * 32 * (12 / 1000) .) * (100 / 98 = 2%)) | |
() ((100000 / 500) * 7 ) | ||
((100000 / 1000 ) * 62 ) | ||
, . | ||
: ((100000 / 2500 ) * 43 ) | ||
, . | ||
, . ((64568 * (100 / 90)) |
9.
( 8) , , 90% .
:
= 256 .
= 256 * (100 / 90) = 284,4 .
( ) = (284,4 256) * (7 ./. + 9,50 ./. ) = 28,4 * 16,50 = 468,60 .
10.
1 (. 2.6):
2.6
1
, . | ||
, . | ||
, . | ||
4, 7000 800 , 4000 .
:
1. :
- ;
- .
2. , 4 ;
3. , , .
:
1 :
= , . / , . = (250000 / 100000) *100 = 250%.
= , . / = 250000 . / 50000 . = 5 ./.
( ): , , , , . , , . , , . , , . , , , , . : .
2 :
, 4 = 250% * 7000 . = 17500 .
= 5 / ( ) * 800 . = 4000 .
3 :
(, 2.6) = 350000 .
= 55000 . ( ) * 5 /. ( ) = 275000 .
= 350000 275000 = 75000 . .
11.
ʻ ѻ .
132500, 18,20 . , ( ) (), 2442440 . 2317461 .
5% . 2620926 . 2695721 ., 139260.
.
:
2.7
ʻ
1. | |
2. , . (132500 * 18,2) | |
3. (2442440 / 18,2) | |
4. , . | |
5. , . | |
6. , . ((5) (4)) | |
7. - , , . | |
8. - , , . | |
9. , . ( (6) (7) + (8)) |
2.7 :
, . 1700 (134200 132500) , 30940 (2442440 2411500). 94039 (2317461 2411500) , .
12.
ʻ 1 (. 2.9):
2.9
1
, . | |
, . , ( 2.10):
2. 10
1
, . | |||||
, |
(. 2.11):
2.11
, . | |||
, . | |||
, . |
:
- ;
- ;
- .
:
, . - , .
:
- ;
- ;
- .
( 2.10): , . , .
( 2.12):
2.12
(. 2.9) | 180000 | 160000 | 130000 | 84000 | 52000 | 75000 | |
, . | (75000) | ||||||
(60000) | |||||||
(100000) | |||||||
( . ) | . . | . . | . . | ||||
30 / | |||||||
20 / | |||||||
4 / | |||||||
400% ( 5 ) |
2.12:
1. 2.10 = 81 + 51 + 39 + 30 + 24 = 225 .
, , : / = , 81 / 225.
: , = (81 / 225) * 75000 = 27000 .
2. ( . 2.10). , 52000 . ( . 2.9), , 8000 60000 (52000 + 8000) . . , = (180 / (180 + 135 + 90 + 45) * 60000 = 24000 .
3. . = 84000 + 10000 + 6000 = 100000 . 2.10.
4. 2.12 ( , ) , 2.11.
5. 2.12, , = 276000 / 9200 = 30 ./.
3
13.
ѻ , . . ( - ) . , 75% . - ( ). :
- 90000 .;
- 70000 .;
- , 40000 ;
- , 36000 .
, . , , - , 7,5% ( ).
.
:
( 3.1):
3.1
, . | , , . | , . | , . | , . | , /. | |
3000 (7,5% , ) (40000*7,5%) | 1000 (40000-36000-1000) | 2,25 (90000/40000) | ||||
2250 (75% 3000 ) | 750 (75% 1000 ) | 1,80 (70000/39000) | ||||
4,05 (2,25 + 1,80) | ||||||
= 3600 ., : | ||||||
, . | 2250 (1000 . * 2,25 ./.) | |||||
, . | 1350 (750 .*1,80 ./.) |
14.
ѻ . 160 . , 2 . , 100%, 75%.
. :
- 9,40 ./.;
- 11,20 ./.
.
( 3.2):
3.2
, . (160 * 9,40 = 1504) | ||
, . (160 * 11,20 * 0,75) | ||
, . | ||
, . (160 * 2) | ||
, , . |
15:
ѻ ( ):
- 2000 ( , 40%);
- , 24000 ;
- 10% ;
- 19500 ;
- 3000 ( , 45%).
(), ѻ () FIFO ( ).
:
= (2000 .) + , (24000 .) = 26000 .
= (19500 .) + (3000 .) + (2400 .) = 24900 .
= (26000 .) (24900 .) = 1100 .
(FIFO) 3.3
, . . | , . . | , . . | . | |
17500 (19500 2000) | 3000 (100%) | 1100 (100%) | ||
18700 (19500 800) | 1350 (45%) | 100 (100%) |
:
1. .
2. .
3. .
16.
ѻ.
. 8250 453750 . 350060 , 24750 . 1600 , , 100%, ( ) 60%. .
:
1. .
2. .
3. .
4. , .
:
= (8250 .) (1600 .) = 6650 .
3.4
, . | , . . | . . | |
960 (60%) |
3.5
, . | . . | , ./. | |
3.6
. | . | . | . | ||
(6650 * 104 /) | |||||
* | |||||
* =