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Файл:Управление и экономика фармации. Сборник ситуационных задач с алгоритмами решений для студентов 4-6 курсов, обучающихся по специальности 060301 - Фарм
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1. Ⱥɧɚɥɢɡɢɪɭɸɬ ɬɨɜɚɪɧɵɟ ɡɚɩɚɫɵ ɜ ɞɧɹɯ ɡɚ ɪɹɞ ɩɟɪɢɨɞɨɜ.
ɇɚɩɪɢɦɟɪ, ɮɚɤɬɢɱɟɫɤɢɟ ɬɨɜɚɪɧɵɟ ɡɚɩɚɫɵ ɜ ɞɧɹɯ ɡɚ ɪɹɞ ɩɟɪɢɨɞɨɜ
ɫɨɫɬɚɜɥɹɥɢ:
Ⱥ Ȼ ȼ Ƚ
29 ɞɧɟɣ 28 ɞɧɟɣ 27 ɞɧɟɣ 26 ɞɧɟɣ
ɋɪɟɞɧɟɟ ɨɬɤɥɨɧɟɧɢɟ: – 1 ɞɟɧɶ, ɬɨ ɟɫɬɶ ɢɦɟɟɬ ɦɟɫɬɨ ɭɫɤɨɪɟɧɢɟ
ɨɛɨɪɚɱɢɜɚɟɦɨɫɬɢ ɬɨɜɚɪɨɜ ɧɚ ɨɞɢɧ ɞɟɧɶ.
1. Ɉɩɪɟɞɟɥɹɸɬ ɇɌɁ ɜ ɞɧɹɯ:
ɇɌɁ ɜ ɞɧɹɯ = ɌɁ ɜ ɞɧɹɯ ɮɚɤɬ. + ɋɈ,
ɝɞɟ ɇɌɁ – ɧɨɪɦɚɬɢɜ ɬɨɜɚɪɧɵɯ ɡɚɩɚɫɨɜ ɜ ɞɧɹɯ;
ɌɁ ɜ ɞɧɹɯ ɮɚɤɬ. – ɮɚɤɬɢɱɟɫɤɢɣ ɬɨɜɚɪɧɵɣ ɡɚɩɚɫ ɜ ɞɧɹɯ ɜ ɩɪɟɞ-
ɩɥɚɧɨɜɨɦ ɩɟɪɢɨɞɟ;
ɋɈ – ɫɪɟɞɧɟɟ ɨɬɤɥɨɧɟɧɢɟ.
ɇɌɁ ɜ ɞɧɹɯ = 26 – 1 = 25 ɞɧɟɣ.
Ɍɚɤɢɦ ɨɛɪɚɡɨɦ, ɩɥɚɧɨɜɵɣ ɧɨɪɦɚɬɢɜ ɬɨɜɚɪɧɵɯ ɡɚɩɚɫɨɜ ɜ ɞɧɹɯ
ɭɫɬɚɧɨɜɥɟɧ 25 ɞɧɟɣ.
2. Ɉɩɪɟɞɟɥɹɸɬ ɇɌɁ ɜ ɫɭɦɦɟ:
ɇɌɁ = ɇɌɁ ɜ ɞɧɹɯ x Ɉɞ,
ɝɞɟ ɇɌɁ – ɧɨɪɦɚɬɢɜ ɬɨɜɚɪɧɨɝɨ ɡɚɩɚɫɚ ɜ ɫɭɦɦɟ;
ɇɌɁ ɜ ɞɧɹɯ – ɧɨɪɦɚɬɢɜ ɬɨɜɚɪɧɨɝɨ ɡɚɩɚɫɚ ɜ ɞɧɹɯ;
Ɉɞ – ɨɞɧɨɞɧɟɜɧɵɣ ɬɨɜɚɪɨɨɛɨɪɨɬ ɜ ɨɩɬɨɜɵɯ ɰɟɧɚɯ.
Ɉɞ = ɌɈɨ.ɰ./Ʉɨɥɢɱɟɫɬɜɨ ɞɧɟɣ,
ɝɞɟ Ɉɞ – ɨɞɧɨɞɧɟɜɧɵɣ ɬɨɜɚɪɨɨɛɨɪɨɬ ɜ ɨɩɬɨɜɵɯ ɰɟɧɚɯ;
ɌɈɨ.ɰ. – ɬɨɜɚɪɨɨɛɨɪɨɬ, ɩɪɨɝɧɨɡɢɪɭɟɦɵɣ ɧɚ ɤɨɧɤɪɟɬɧɵɣ ɩɟɪɢɨɞ
ɜ ɨɩɬɨɜɵɯ ɰɟɧɚɯ;
Ʉɨɥɢɱɟɫɬɜɨ ɞɧɟɣ – ɤɨɥɢɱɟɫɬɜɨ ɞɧɟɣ ɜ ɩɪɨɝɧɨɡɢɪɭɟɦɨɦ ɩɟɪɢɨɞɟ.
92
Ɋɚɫɱɟɬ ɬɨɜɚɪɨɨɛɨɪɨɬɚ ɜ ɨɩɬɨɜɵɯ ɰɟɧɚɯ:
Ɋɚɫɱɟɬ ɜɟɞɭɬ ɱɟɪɟɡ ɤɨɷɮɮɢɰɢɟɧɬ ɫɟɛɟɫɬɨɢɦɨɫɬɢ (Ʉɫ/ɫ).
Ɉɧ ɦɨɠɟɬ ɛɵɬɶ ɨɩɪɟɞɟɥɟɧ ɞɜɭɦɹ ɩɭɬɹɦɢ:
1. Ʉɫ/ɫ = (ɌɈɪ.ɰ./ɌɈɨ.ɰ.) x 100%
2. Ʉɫ/ɫ = 100% – ɍɪȼȾ
ɇɚɩɪɢɦɟɪ, ɧɚ ɧɚɲɟɦ ɩɪɢɦɟɪɟ, ɍɪȼȾ ɡɚɩɥɚɧɢɪɨɜɚɧ ɜ ɪɚɡɦɟɪɟ
29,67%.
ɌɈɩɪɨɝɧ. = 983,5 ɬɵɫ. ɪɭɛ.
ɉɟɪɢɨɞ – ɤɜɚɪɬɚɥ (90 ɞɧɟɣ).
Ɍɨɝɞɚ:
Ʉɫ/ɫ = 100% – 29,67% = 70,33%
ɌɈɨ.ɰ. = (983,5 x 70,33%)/100% = 691,7 ɬɵɫ. ɪɭɛ.
Ɉɞ ɨ.ɰ. = 691,7/90 = 7,68 ɬɵɫ. ɪɭɛ.
ɇɌɁ = 25 ɞɧɟɣ x 7,68 ɬɵɫ. ɪɭɛ. = 192,0 ɬɵɫ. ɪɭɛ.
Ɍɨ ɟɫɬɶ ɞɥɹ ɩɪɨɝɧɨɡɢɪɭɟɦɨɝɨ ɬɨɜɚɪɨɨɛɨɪɨɬɚ ɜ 983,5 ɬɵɫ. ɪɭɛ.
(ɧɚ ɤɜɚɪɬɚɥ) ɨɩɬɢɦɚɥɶɧɵɦ ɛɭɞɟɬ ɬɨɜɚɪɧɵɣ ɡɚɩɚɫ ɜ ɫɭɦɦɟ 192,0 ɬɵɫ.
ɪɭɛ., ɤɨɬɨɪɵɣ ɜ ɬɟɱɟɧɢɢ ɤɜɚɪɬɚɥɚ ɞɨɥɠɟɧ ɨɛɧɨɜɢɬɶɫɹ 5 ɪɚɡ
(985,3/192,0) ɤɚɠɞɵɟ 25 ɞɧɟɣ (ɇɌɁ ɜ ɞɧɹɯ).
Ɍɚɤɢɦ ɨɛɪɚɡɨɦ, ɞɟɮɟɤɬɭɪɚ ɜɟɞɟɬ ɤ ɨɬɪɢɰɚɬɟɥɶɧɵɦ ɩɨɫɥɟɞɫɬɜɢɹɦ
ɜ ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɚɩɬɟɱɧɨɣ ɨɪɝɚɧɢɡɚɰɢɢ, ɩɪɨɢɫɯɨɞɢɬ
ɩɨɧɢɠɟɧɢɟ ɬɨɜɚɪɨɨɛɨɪɨ
ɬɚ, ɫɧɢɠɟɧɢɟ ɞɨɯɨɞɨɜ ɚɩɬɟɤɢ, ɩɚɞɚɟɬ ɪɟɧɬɚ-
ɛɟɥɶɧɨɫɬɶ, ɚɩɬɟɤɚ ɩɪɨɫɬɨ-ɧɚɩɪɨɫɬɨ ɬɟɪɹɟɬ ɫɜɨɢɯ ɤɥɢɟɧɬɨɜ.
Ɂɚɬɨɜɚɪɟɧɧɨɫɬɶ ɚɩɬɟɤɢ ɫɢɥɶɧɨ ɜɥɢɹɟɬ ɧɚ ɫɬɪɭɤɬɭɪɭ ɨɛɨɪɨɬɧɵɯ
ɫɪɟɞɫɬɜ, ɭɬɹɠɟɥɹɟɬ ɚɤɬɢɜɵ ɩɪɟɞɩɪɢɹɬɢɹ ɢ ɨɬɪɢɰɚɬɟɥɶɧɨ ɫɤɚɡɵɜɚɟɬɫɹ
ɧɚ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɢ, ɭɜɟɥɢɱɢɜɚɸɬɫɹ ɢɡɞɟɪɠɤɢ ɨɛɪɚɳɟɧɢɹ ɚɩɬɟɤɢ,
ɫɭɳɟɫɬɜɭɟɬ ɪɢɫɤ ɫɩɢɫɚɧɢɹ ɬɨɜɚɪɚ ɩɨ ɩɪɢɱɢɧɟ ɢɫɬɟɱɟɧɢɹ ɟɝɨ ɫɪɨɤɚ
ɝɨɞɧɨɫɬɢ.
Ɍɚɤɢɦ ɨɛɪɚɡɨɦ, ɚɩɬɟɤɟ ɧɟɨɛɯɨɞɢɦɨ ɧɚɣɬɢ «ɡɨɥɨɬɭɸ ɫɟɪɟɞɢɧɭ»
ɩɪɢ ɩɥɚɧɢɪɨ
ɜɚɧɢɢ ɫɜɨɢɯ ɬɨɜɚɪɧɵɯ ɡɚɩɚɫɨɜ, ɱɬɨɛɵ ɧɟ ɛɵɥɨ ɞɟɮɟɤɬɭ-
ɪɵ ɢ ɡɚɬɨɜɚɪɟɧɧɨɫɬɢ.
93
Ɂɚɞɚɱɚ 9
Ɋɚɫɫɱɢɬɚɬɶ ɨɛɳɭɸ ɜɟɥɢɱɢɧɭ ɬɨɜɚɪɧɵɯ ɡɚɩɚɫɨɜ ɜ ɞɧɹɯ ɢɜ
ɫɭɦɦɟ ɞɥɹ ɝɪɭɩɩɵ «ȼɢɬɚɦɢɧɵ» ɦɟɬɨɞɨɦ ɬɟɯɧɢɤɨ-ɷɤɨɧɨɦɢɱɟɫɤɢɯ
ɪɚɫɱɟɬɨɜ, ɟɫɥɢ ɨɛɳɟɟ ɤɨɥɢɱɟɫɬɜɨ ɚɫɫɨɪɬɢɦɟɧɬɧɵɯ ɪɚɡɧɨɜɢɞɧɨ-
ɫɬɟɣ ɷɬɨɣ ɝɪɭɩɩɵ, ɩɪɨɞɚɜɚɟɦɵɯ ɜ ɚɩɬɟɤɟ ɪɚɜɧɨ 10 ɟɞ. ɩɪɢ ɫɪɟɞɧɟɣ
ɰɟɧɟ 75 ɪɭɛ.; ɫ ɤɚɠɞɨɣ ɩɚɪɬɢɟɣ ɩɨɫɬɚɜɤɢ, ɤɨɬɨɪɚɹ ɨɫɭɳɟɫɬɜɥɹ-
ɟɬɫɹ ɫ ɩɟɪɢɨɞɢɱɧɨɫɬɶɸ 3 ɪɚɡɚ ɜ ɤɜɚɪɬɚɥ, ɡɚɜɨɡɢɬɫɹ 5 ɟɞ. ɧɟɩɨ-
ɜɬɨɪɹɸɳɢɯɫɹ ɚɫɫɨɪɬɢɦɟɧɬɧɵɯ ɪɚɡɧɨɜɢɞɧɨɫɬɟɣ. ȼɪɟɦɹ ɧɚ ɩɪ
ɢ-
ɟɦɤɭ ɢ ɩɨɞɝɨɬɨɜɤɭ ɬɨɜɚɪɚ ɤ ɩɪɨɞɚɠɟ – 1 ɞɟɧɶ, ɫɬɪɚɯɨɜɨɣ ɡɚɩɚɫ
ɫɨɫɬɚɜɥɹɟɬ 25% ɡɚɩɚɫɚ ɬɟɤɭɳɟɝɨ ɩɨɩɨɥɧɟɧɢɹ. Ɉɞɧɨɞɧɟɜɧɵɣ ɬɨ-
ɜɚɪɨɨɛɨɪɨɬ ɩɨ ɝɪɭɩɩɟ «ȼɢɬɚɦɢɧɵ» ɫɨɫɬɚɜɢɬ ɜ ɩɥɚɧɢɪɭɟɦɨɦ
ɤɜɚɪɬɚɥɟ 800 ɪɭɛ.
Ɋɟɲɟɧɢɟ
1) Ɉɛɳɚɹ ɜɟɥɢɱɢɧɚ ɬɨɜɚɪɧɨɝɨ ɡɚɩɚɫɚ:
Ɂ ɨɛɳ. = Ɂ ɪ + ½ Ɂ ɬ.ɩ. + Ɂ ɫɬɪɚɯ.
Ɂɚɩɚɫ ɧɚ ɜɪɟɦɹ ɩɪɢɟɦɤɢ ɢ ɩɨɞɝɨɬɨɜɤɢ ɬɨɜɚɪɚ ɤ ɩɪɨɞɚɠɟ (ȼ ɩ.ɩ.) = 1 ɞɟɧɶ.
2) ɉɪɟɞɫɬɚɜɢɬɟɥɶɧɵɣ ɚɫɫɨɪɬɢɦɟɧɬɧɵɣ ɧɚɛɨɪ:
ɇ ɚ.ɩ. = ɐ × N = 75 × 10 = 750 ɪɭɛ.
3) Ɋɚɛɨɱɢɣ ɡɚɩɚɫ:
Ɂ ɪ = (ɇ ɚ.ɩ. + Ⱦ) / Ⱦ + ȼ ɩ.ɩ. = (750 + 800) / 800 + 1 = 3 ɞɧɹ.
4) Ɂɚɩɚɫ ɬɟɤɭɳɟɝɨ ɩɨɩɨɥɧɟɧɢɹ:
Ɂ ɬ.ɩ. = (Ɍ ÷ Ʉ ɫɤɨɪɨɫɬɢ) × (N ÷ ɤ) = (90 ÷
3) × (10 ÷ 5) = 60 ɞɧɟɣ.
5) ɋɬɪɚɯɨɜɨɣ ɡɚɩɚɫ:
Ɂ ɫɬɪɚɯ. = (60 × 25%) ÷ 100 = 15 ɞɧɟɣ.
6) Ɉɛɳɚɹ ɜɟɥɢɱɢɧɚ ɬɨɜɚɪɧɨɝɨ ɡɚɩɚɫɚ ɜ ɞɧɹɯ:
Ɂ ɨɛɳ. = Ɂ ɪ + ½ Ɂ ɬ.ɩ. + Ɂ ɫɬɪɚɯ. = Ɂ + ½ × 60 + 15 = 48 ɞɧɟɣ.
7) Ɉɛɳɚɹ ɜɟɥɢɱɢɧɚ ɬɨɜɚɪɧɨɝɨ ɡɚɩɚɫɚ ɜ ɫɭɦɦɟ:
Ɂ ɨɛɳ. = 800 × 48 = 38400 ɪɭɛ.
94
Ʉɪɚɬɤɢɣ ɢɧɮɨɪɦɚɰɢɨɧɧɵɣ ɦɚɬɟɪɢɚɥ ɩɨ ɜɨɩɪɨɫɭ
«ɂɡɞɟɪɠɤɢ ɨɛɪɚɳɟɧɢɹ ɚɩɬɟɱɧɨɣ ɨɪɝɚɧɢɡɚɰɢɢ»
ɂɡɞɟɪɠɤɢ ɨɛɪɚɳɟɧɢɹ ɹɜɥɹɸɬɫɹ ɜɚɠɧɨɣ ɫɨɫɬɚɜɧɨɣ ɱɚɫɬɶɸ ɡɚɬɪɚɬ
ɚɩɬɟɱɧɨɣ ɨɪɝɚɧɢɡɚɰɢɢ.
ɂɡɞɟɪɠɤɢ ɨɛɪɚɳɟɧɢɹ – ɷɬɨ ɞɟɧɟɠɧɚɹ ɨɰɟɧɤɚ ɡɚɬɪɚɬ, ɩɪɨɢɡɜɟɞɟɧɧɵɯ ɩɪɨɞɚɜɰɨɦ ɜ ɩɪɨɰɟɫɫɟ ɩɪɨɞɜɢɠɟɧɢɹ ɬɨɜɚɪɨɜ ɤ ɩɨɤɭɩɚɬɟɥɸ ɡɚ
ɨɩɪɟɞɟɥɟɧɧɵɣ ɩɟɪɢɨɞ ɜɪɟɦɟɧɢ.
Ɂɚɬɪɚɬɵ, ɜɤɥɸɱɚɟɦɵɟ ɜ ɫɨɫɬɚɜ ɢɡɞɟɪɠɟɤ ɨɛɪɚɳɟɧɢɹ, ɫɨɫɬɨɹɬ ɢɡ
ɧɟɨɞɧɨɪɨɞɧɵɯ ɩɨ ɫɜɨɟɣ ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɫɬɪɭɤɬɭɪɟ ɪɚɫɯɨɞɨɜ.
ȼɚɥɨɜɵɟ ɢɡɞɟɪɠɤɢ (Ɍɋ – ɚɧɝɥ. total cost) – ɷɬɨ ɨɛɳɢɟ ɢɡɞɟɪɠɤɢ
ɨɪɝɚɧɢɡɚɰɢɢ ɡɚ ɨɩɪɟɞɟɥɟɧɧɵɣ ɩɟɪɢɨɞ ɜɪɟɦɟɧɢ. ȼɚɥɨɜɵ
ɟ ɢɡɞɟɪɠɤɢ
ɹɜɥɹɸɬɫɹ ɫɭɦɦɨɣ ɩɨɫɬɨɹɧɧɵɯ ɢ ɩɟɪɟɦɟɧɧɵɯ ɢɡɞɟɪɠɟɤ.
ɉɟɪɟɦɟɧɧɵɟ ɢɡɞɟɪɠɤɢ
(VS – ɚɧɝɥ. variable cost)
ɉɨɫɬɨɹɧɧɵɟ ɢɡɞɟɪɠɤɢ
(FC – ɚɧɝɥ. fixed cost)
ɗɬɨ ɡɚɬɪɚɬɵ, ɜɟɥɢɱɢɧɚ ɤɨɬɨɪɵɯ
ɧɚɯɨɞɢɬɫɹ ɜ ɩɪɹɦɨɣ ɡɚɜɢɫɢɦɨɫɬɢ
ɨɬ ɨɛɴɟɦɚ ɜɵɩɭɫɤɚ ɢ ɪɟɚɥɢɡɚɰɢɢ
ɩɪɨɞɭɤɰɢɢ.
Ʉ ɧɢɦ ɨɬɧɨɫɹɬ:
– ɡɚɪɚɛɨɬɧɭɸ ɩɥɚɬɭ ɩɪɨɢɡɜɨɞɫɬɜɟɧɧɨɝɨ ɩɟɪɫɨɧɚɥɚ;
– ɪɚɫɯɨɞɵ ɧɚ ɫɵɪɶɟ ɢ ɜɫɩɨɦɨɝɚɬɟɥɶɧɵɟ ɦɚɬɟɪɢɚɥɵ;
– ɪɚɫɯɨɞɵ ɧɚ ɷɧɟɪɝɢɸ, ɢɫɩɨɥɶɡɭɟɦɭɸ ɧɚ ɬɟɯɧɨɥɨɝɢɱɟɫɤɢɟ ɰɟɥɢ;
– ɧɚɥɨɝɢ ɫ ɩɪɨɞɚɠ ɢ ɬ.ɞ.
ɗɬɨ ɡɚɬɪɚɬɵ, ɫɭɦɦɚ ɤɨɬɨɪɵɯ ɧɟ ɡɚɜɢɫɢɬ ɨɬ ɨɛɴ
ɟɦɚ ɜɵɩɭɫɤɚ ɢ ɪɟɚɥɢɡɚɰɢɢ
ɩɪɨɞɭɤɰɢɢ ɢ ɫɬɪɭɤɬɭɪɵ ɬɨɜɚɪɨɨɛɨɪɨɬɚ.
Ʉ ɧɢɦ ɨɬɧɨɫɹɬ:
– ɚɦɨɪɬɢɡɚɰɢɹ Ɉɋ;
– ɚɪɟɧɞɨɜɵɟ ɢ ɫɬɪɚɯɨɜɵɟ ɩɥɚɬɟɠɢ;
– ɤɨɦɦɭɧɚɥɶɧɵɟ ɪɚɫɯɨɞɵ;
– ɧɚɥɨɝ ɧɚ ɢɦɭɳɟɫɬɜɨ;
– ɪɟɦɨɧɬɧɨ-ɷɤɫɩɥɭɚɬɚɰɢɨɧɧɵɟ ɪɚɫɯɨɞɵ;
– % ɧɚ ɜɥɨɠɟɧɧɵɣ ɤɚɩɢɬɚɥ;
– ɨɤɥɚɞɵ ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɨ-
ɭɩɪɚɜɥɟɧɱɟɫɤɨɝɨ ɚɩɩɚɪɚɬɚ.
ɍɫɥɨɜɧɨ ɦɟɬɨɞɢɱɟɫɤɢɟ ɩɨɞɯɨɞɵ ɤ ɩɥɚɧɢɪɨɜɚɧɢɸ ɢɡɞɟɪɠɟɤ ɨɛ-
ɪɚɳɟɧɢɹ ɦɨɠɧɨ ɨɛɴɟɞɢɧɢɬɶ ɜ 3 ɝɪɭɩɩɵ.
1. ɉɨ ɭɪɨɜɧɸ
ɩɥɚɧɢɪɭɸɬɫɹ ɪɚɫɯɨɞɵ, ɤɨɬɨɪɵɟ ɹɜɥɹɸɬɫɹ ɭɫɥɨɜ-
ɧɨ-ɩɪɟɞɦɟɬɧɵɦɢ. ȼɵɹɜɢɜ ɬɟɧɞɟɧɰɢɸ ɜ ɢɡɦɟɧɟɧɢɢ ɭɪɨɜɧɹ ɡɚ ɪɹɞ
ɥɟɬ, ɟɟ ɩɟɪɟɧɨɫɹɬ ɧɚ ɩɥɚɧɢɪɭɟɦɵɣ ɩɟɪɢɨɞ ɢɥɢ ɪɚɫɫɱɢɬɵɜɚɸɬ ɫɪɟɞɧɢɣ
95
ɭɪɨɜɟɧɶ. ɂɡɞɟɪɠɤɢ ɜ ɞɟɧɟɠɧɨɦ ɢɡɦɟɪɢɬɟɥɟ ɨɩɪɟɞɟɥɹɸɬɫɹ ɤɚɤ ɩɪɨɢɡɜɟɞɟɧɢɟ ɩɥɚɧɢɪɭɟɦɨɝɨ ɬɨɜɚɪɨɨɛɨɪɨɬɚ ɢ ɭɪɨɜɧɹ ɢɡɞɟɪɠɟɤ ɨɛɪɚɳɟɧɢɹ
ɩɨ ɫɬɚɬɶɟ.
2. ɉɨ ɫɭɦɦɟ
ɩɥɚɧɢɪɭɸɬɫɹ ɭɫɥɨɜɧɨ-ɩɨɫɬɨɹɧɧɵɟ ɪɚɫɯɨɞɵ (ɧɚ-
ɩɪɢɦɟɪ, ɪɚɫɯɨɞɵ ɩɨ ɚɪɟɧɞɟ ɩɨɦɟɳɟɧɢɣ, ɤɨɦɦɭɧɚɥɶɧɵɟ ɩɥɚɬɟɠɢ, ɫɨɞɟɪɠɚɧɢɟ ɡɞɚɧɢɣ ɢ ɩɨɦɟɳɟɧɢɣ ɢ ɞɪ.). ȿɫɥɢ ɜ ɩɥɚɧɨɜɨɦ ɩɟɪɢɨɞɟ ɧɟ
ɩɪɟɞɩɨɥɚɝɚɟɬɫɹ ɢɡɦɟɧɟɧɢɟ ɩɥɚɬɟɠɟɣ ɩɨ ɞɚɧɧɵɦ ɧɚɩɪɚɜɥɟɧɢɹɦ ɡɚɬɪɚɬ, ɬɨ ɜɨɡɦɨɠɧɨ ɩɟɪɟɧɟɫɟɧɢɟ ɫɭɦɦɵ ɬɟɤɭɳɟɝɨ ɩɟɪɢɨɞɚ ɧɚ ɩɨɫɥɟɞɭɸɳɢɣ.
3. Ɋɚɫɱɟɬɧɵɣ ɩɭɬɶ
ɩɪɟɞɩɨɥɚɝɚɟɬ ɪɚɫɱɟɬ ɩɪɹɦɵɯ ɡɚɬɪɚɬ ɧɚ ɨɫ-
ɧɨɜɟ ɫɭɳɟɫɬɜɭɸɳɢɯ ɧɨɪɦɚɬɢɜɧɵɯ ɩɪɟɞɟɥɨɜ (ɧɚɩɪɢɦɟɪ, ɩɨɬɟɪɢ ɜ
ɩɪɟɞɟɥɚɯ ɧɨɪɦ ɟɫɬɟɫɬɜɟɧɧɨɣ ɭɛɵɥɢ, ɧɨɪɦɵ ɢɡɴɹɬɢɹ ɷɤɫɬɟɦɩɨɪɚɥɶɧɵɯ
ɥɟɤɚɪɫɬɜɟɧɧɵɯ ɮɨɪɦ ɧɚ ɚɧɚɥɢɡ, ɧɨɪɦɵ ɨɬɛɨɪɚ ɩɪɨɛ ɢ ɞɪ.)
ɇɚ ɡɚɤɥɸɱɢɬɟɥɶɧɨɦ ɷɬɚɩɟ ɩɥɚɧɢɪɨɜɚɧɢɹ ɢɡɞɟɪɠɟɤ ɨɛɪɚɳɟɧɢɹ
ɨɩɪɟɞɟɥɹɸɬ ɨɛɳɭɸ ɫɭɦɦɭ ɡɚɬɪɚɬ, ɤɨɬɨɪɚɹ ɫɤɥɚɞɵɜɚɟɬɫɹ ɢɡ ɪɚɫɯɨɞɨɜ
ɩɨ ɤɚɠɞɨɣ ɫɬɚɬɶɟ, ɚ ɬɚɤɠɟ ɪɚɫɫɱɢɬɵɜɚɸɬ ɨɛɳɢɣ ɭɪɨɜɟɧɶ ɢɡɞ
ɟɪɠɟɤ
ɨɛɪɚɳɟɧɢɹ. Ɉɛɳɭɸ ɩɥɚɧɨɜɭɸ ɫɭɦɦɭ ɪɚɫɯɨɞɨɜ ɪɚɫɩɪɟɞɟɥɹɸɬ ɩɨ
ɤɜɚɪɬɚɥɚɦ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɭɞɟɥɶɧɨɦ ɜɟɫɨɦ ɬɨɜɚɪɨɨɛɨɪɨɬɚ ɤɚɠɞɨɝɨ
ɤɜɚɪɬɚɥɚ ɜ ɩɥɚɧɨɜɨɦ ɩɟɪɢɨɞɟ.
Ɂɚɞɚɱɚ 10
Ɋɚɫɫɱɢɬɚɬɶ ɧɚ ɩɥɚɧɢɪɭɟɦɵɣ ɩɟɪɢɨɞ ɢɡɞɟɪɠɤɢ ɩɨ ɫɬɚɬɶɟ
«Ɍɪɚɧɫɩɨɪɬɧɵɟ ɪɚɫɯɨɞɨɜ», ɟɫɥɢ ɨɛɴɟɦ ɪɟɚɥɢɡɚɰɢɢ ɬɟɤɭɳɟɝɨ ɝɨɞɚ
12500 ɞɟɧ. ɟɞ., ɧɚ ɩɥɚɧɢɪɭɟɦɵɣ ɩɟɪɢɨɞ – 16200 ɞɟɧ. ɟɞ.; ɪɚɫɯɨɞɵ ɩɨ
ɫɬɚɬɶɟ ɜ ɬɟɤɭɳɟɦ ɩɟɪɢɨɞɟ – 250 ɞɟɧ. ɟɞ.; ɧɚ ɩɥɚɧɢɪɭɟɦɵɣ ɩɟɪɢɨɞ
ɩɪɟɞɩɨɥɚɝɚɟɬɫɹ ɫɨɯɪɚɧɢɬɶ ɞɨɫɬɢɝɧɭɬɵɣ ɜ ɬɟɤɭɳɟɦ ɩɟɪɢɨɞɟ ɭɪɨ-
ɜɟɧɶ ɪɚɫɯɨɞɨɜ ɩɨ ɫɬɚɬɶɟ.
Ɋɟɲɟɧɢɟ
1) Ɋɚɫɫɱɢɬɵɜɚɟɦ ɭɪɨɜɟɧɶ ɪɚɫɯɨɞɨɜ ɩɨ ɫɬɚɬɶɟ ɜ ɬɟɤɭɳɟɦ ɝɨɞɭ:
250 × 100% : 12500 = 2%
2) Ɉɩɪɟɞɟɥɹɟɦ ɫɭɦɦɭ ɪɚɫɯɨɞɨɜ ɩɨ ɫɬɚɬɶɟ ɧɚ ɩɥɚɧɢɪɭɟɦɵɣ ɩɟɪɢ-
ɨɞ, ɫɨɯɪɚɧɹɹ ɭɪɨɜɟɧɶ:
16200 × 2% : 100% = 324 ɞɟɧ. ɟɞ.
96
Ɂɚɞɚɱɚ 11
Ɋɚɫɩɪɟɞɟɥɢɬɶ ɝɨɞɨɜɭɸ ɩɥɚɧɨɜɭɸ ɫɭɦɦɭ ɢɡɞɟɪɠɟɤ ɨɛɪɚɳɟɧɢɹ
ɜ ɪɚɡɦɟɪɟ 2064 ɞɟɧ. ɟɞ. ɩɨ ɤɜɚɪɬɚɥɚɦ, ɟɫɥɢ ɭɞɟɥɶɧɵɟ ɜɟɫɚ ɬɨɜɚɪɨ-
ɨɛɨɪɨɬɚ ɩɨ ɤɜɚɪɬɚɥɚɦ ɫɨɫɬɚɜɥɹɸɬ: 1 ɤɜɚɪɬɚɥ – 26%, 2 ɤɜɚɪɬɚɥ –
25%, 3 ɤɜɚɪɬɚɥ – 23%, 4 ɤɜɚɪɬɚɥ – 26%.
Ɋɟɲɟɧɢɟ
ɍɞɟɥɶɧɵɣ ɜɟɫ ɤɜɚɪɬɚɥɶɧɨɝɨ ɌɈ ɫɨɨɬɜɟɬɫɬɜɭɟɬ ɭɞɟɥɶɧɨɦɭ ɜɟɫɭ
ɤɜɚɪɬɚɥɶɧɵɯ ɂɈ, ɩɨɷɬɨɦɭ ɪɚɫɫɱɢɬɵɜɚɟɦ ɫɭɦɦɭ ɢɡɞɟɪɠɟɤ ɨɛɪɚɳɟɧɢɹ
ɧɚ ɩɥɚɧɨɜɵɣ ɩɟɪɢɨɞ ɩɨ ɤɜɚɪɬɚɥɚɦ. Ɋɚɫɫɱɢɬɵɜɚɟɦ ɫɭɦɦɭ ɢɡɞɟɪɠɟɤ ɧɚ
ɩɥɚɧɨɜɵɣ ɩɟɪɢɨɞ ɩɨ ɤɜɚɪɬɚɥɚɦ:
2064 × 0,26 = 536,64 ɞɟɧ. ɟɞ.
2064 × 0,25 = 516,00 ɞɟɧ. ɟɞ.
2064 × 0,23 474,72 ɞɟɧ. ɟɞ.
2064 × 0,26 = 536,64 ɞɟɧ. ɟɞ.
Ɂɚɞɚɱɚ 12
Ɂɚɩɥɚɧɢɪɨɜɚɬɶ ɪɚɫɯɨɞɵ ɧɚ ɚɧɚɥɢɡ Ʌɋ, ɟɫɥɢ ɩɥɚɧ ɩɨ ɷɤɫɬɟɦ-
ɩɨɪɚɥɶɧɨɣ ɪɟɰɟɩɬɭɪɟ ɢ ɜɧɭɬɪɢɚɩɬɟɱɧɨɣ ɡɚɝɨɬɨɜɤɟ ɫɨɫɬɚɜɥɹɟɬ
50000 ɟɞ. ɇɨɪɦɵ ɢɡɴɹɬɢɹ Ʌɋ ɧɚ ɚɧɚɥɢɡ – 0,1%. ɋɪɟɞɧɹɹ ɫɬɨɢ-
ɦɨɫɬɶ 1 ɚɧɚɥɢɡɚ – 75 ɪɭɛ. ɋɪɟɞɧɹɹ ɫɬɨɢɦɨɫɬɶ 1 Ʌɋ – 8,5 ɪɭɛ.
Ɋɟɲɟɧɢɟ
Ɉɩɪɟɞɟɥɹɟɦ ɤɨɥɢɱɟɫɬɜɨ ɥɟɤɚɪɫɬɜ, ɤɨɬɨɪɨɟ ɛɭɞɟɬ ɢɡɴɹɬɨ:
50000 × 0,1% = 50 ɟɞ.
50 × 8,5 = 425 ɪɭɛ. (ɨɛɳɚɹ ɫɬɨɢɦɨɫɬɶ Ʌɋ)
50 × 75 = 3750 ɪɭɛ. (ɨɛɳɚɹ ɫɬɨɢɦɨɫɬɶ ɚɧɚɥɢɡɚ Ʌɋ)
ɂɬɨɝɨ ɪɚɫɯɨɞɵ ɧɚ ɚɧɚɥɢɡ ɫɨɫɬɚɜɹɬ:
3750 + 425 =4175 ɪɭɛ.
97
Ʉɪɚɬɤɢɣ ɢɧɮɨɪɦɚɰɢɨɧɧɵɣ ɦɚɬɟɪɢɚɥ
ɩɨ ɜɨɩɪɨɫɭ «ɉɪɢɛɵɥɶ ɚɩɬɟɱɧɨɣ ɨɪɝɚɧɢɡɚɰɢɢ»
Ɉɫɧɨɜɧɵɦ ɢɫɬɨɱɧɢɤɨɦ ɩɨɥɭɱɟɧɢɹ ɩɪɢɛɵɥɢ ɚɩɬɟɱɧɨɣ ɨɪɝɚɧɢɡɚ-
ɰɢɟɣ ɹɜɥɹɟɬɫɹ ɜɚɥɨɜɵɣ ɞɨɯɨɞ.
ȼɚɥɨɜɵɣ ɞɨɯɨɞ (TR – ɚɧɝɥ. total revenue) – ɷɬɨ ɩɨɤɚɡɚɬɟɥɶ ɯɚ-
ɪɚɤɬɟɪɢɡɭɸɳɢɣ ɮɢɧɚɧɫɨɜɵɣ ɪɟɡɭɥɶɬɚɬ ɬɨɪɝɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɢ ɨɩɪɟɞɟɥɹɟɦɵɣ ɤɚɤ ɩɪɟɜɵɲɟɧɢɟ ɜɵɪɭɱɤɢ ɨɬ ɩɪɨɞɚɠɢ ɬɨɜɚɪɨɜ ɢ ɭɫɥɭɝ
ɧɚɞ ɡɚɬɪɚɬɚɦɢ ɩɨ ɢɯ ɩɪɢɨɛɪɟɬɟɧɢɸ ɡɚ ɨɩɪɟɞɟɥɟɧɧɵɣ ɩɟɪɢɨɞ ɜɪɟɦɟɧɢ.
ȼȾ = ɌɈ
ɪ/ɰ
– ɌɈ
ɨ/ɰ
.
Ɍɨɪɝɨɜɚɹ ɧɚɞɛɚɜɤɚ – ɷɬɨ ɷɥɟɦɟɧɬ ɰɟɧɵ ɩɪɨɞɚɜɰɚ, ɨɛɟɫɩɟɱɢɜɚɸɳɢɣ ɟɦɭ ɜɨɡɦɟɳɟɧɢɟ ɡɚɬɪɚɬ ɩɨ ɩɪɨɞɚɠɟ ɬɨɜɚɪɨɜ ɢ ɩɨɥɭɱɟɧɢɟ
ɩɪɢɛɵɥɢ. Ɍɨɪɝɨɜɚɹ ɧɚɞɛɚɜɤɚ ɩɨɤɚɡɵɜɚɟɬ ɞɨɥɸ (ɜ ɩɪɨɰɟɧɬɚɯ) ɜɚɥɨɜɨɝɨ ɞɨɯɨɞɚ ɤ ɨɩɬɨɜɨɣ ɰɟɧɟ.
ȼɚɥɨɜɵɣ ɞɨɯɨɞ (ȼȾ ɢɥɢ TR) ɢɡɦɟɪɹɟɬɫɹ ɜ ɚɛɫɨɥɸɬɧɨɦ (ɫɭɦɦɚ ɜ
ɪɭɛɥɹɯ) ɢ ɨɬɧɨɫɢɬɟɥɶɧɨɦ (ɭɪɨɜɟɧɶ ɜɚɥɨɜɨɝɨ ɞɨɯɨɞɚ, ɢɥɢ ɬɨɪɝɨɜɚɹ
ɦɚɪɠɚ) ɩɨɤɚɡɚɬɟɥɹɯ:
%100..
¦
ɌɈ
ȼȾ
ɞ ɜɍ
,
ɝɞɟ ɍ ɜ.ɞ. – ɭɪɨɜɟɧɶ ɜɚɥɨɜɨɝɨ ɞɨɯɨɞɚ, %;
ȼȾ – ɫɭɦɦɚ ɜɚɥɨɜɨɝɨ ɞɨɯɨɞɚ, ɢɥɢ ɬɨɪɝɨɜɵɟ ɧɚɥɨɠɟɧɢɹ, ɪ.;
ɌɈ – ɨɛɴɟɦ ɪɨɡɧɢɱɧɨɝɨ ɬɨɜɚɪɨɨɛɨɪɨɬɚ ɜ ɪɨɡɧɢɱɧɵɯ ɰɟɧɚɯ, ɪ.
ɑɢɫɬɚɹ ɩɪɢɛɵɥɶ – ɷɬɨ ɱɚɫɬɶ ɜɚɥɨɜɨɣ ɩɪɢɛɵɥɢ, ɤɨɬɨɪɚɹ ɨɫɬɚɟɬɫɹ ɜ ɪɚɫɩɨɪɹɠɟɧɢɢ ɬɨɪɝɨɜɨɝɨ ɩɪɟɞɩɪɢɹɬɢɹ ɩɨɫɥɟ ɭɩɥɚɬɵ ɜ ɛɸɞɠɟɬ
ɧɚɥɨɝɚ ɧɚ ɩɪɢɛɵɥɶ. Ɉɧɚ ɩɨɞɥɟɠɢɬ ɞɚɥɶɧɟɣɲɟɦɭ ɪɚɫɩɪɟɞɟɥɟɧɢɸ ɢ
ɢɫɩɨɥɶɡɨɜɚɧɢɸ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɨɪɝɚɧɢɡɚɰɢɨɧ
ɧɨ-ɩɪɚɜɨɜɵɦ ɫɬɚɬɭɫɨɦ, ɭɱɪɟɞɢɬɟɥɶɧɵɦɢ ɞɨɤɭɦɟɧɬɚɦɢ, ɪɟɲɟɧɢɹɦɢ ɭɱɪɟɞɢɬɟɥɟɣ ɚɩɬɟɱɧɨɣ ɨɪɝɚɧɢɡɚɰɢɢ.
ɑɉ = ɉ – ɧɚɥɨɝ ɧɚ ɉ,
ɝɞɟ ɉ – ɛɚɥɚɧɫɨɜɚɹ ɩɪɢɛɵɥɶ.
98
Ⱥɧɚɥɢɡ ɢɡɞɟɪɠɟɤ ɨɛɪɚɳɟɧɢɹ ɫ ɭɱɟɬɨɦ ɢɯ ɤɥɚɫɫɢɮɢɤɚɰɢɢ ɧɚ ɩɨɫɬɨɹɧɧɵɟ ɢ ɩɟɪɟɦɟɧɧɵɟ, ɚ ɬɚɤɠɟ ɡɧɚɧɢɟ ɫɭɦɦɵ ɜɚɥɨɜɨɝɨ ɞɨɯɨɞɚ ɩɨɡɜɨɥɹɟɬ ɨɩɪɟɞɟɥɢɬɶ ɦɨɦɟɧɬ ɜ ɪɟɚɥɢɡɚɰɢɢ ɬɨɜɚɪɚ, ɫ ɤɨɬɨɪɨɝɨ ɚɩɬɟɤɚ
ɧɚɱɢɧɚɟɬ ɡɚɪɚɛɚɬɵɜɚɬɶ ɩɪɢɛɵɥɶ. Ɉɧ ɧɚɡɵɜɚɟɬɫɹ ɩɨɪɨɝɨɦ ɪɟɧɬɚ-
ɛɟɥɶɧɨɫɬɢ, ɢɥɢ ɬɨɱɤɨɣ ɫɚɦɨɨɤɭɩɚɟɦɨɫɬɢ, ɬɨɱɤɨɣ ɛɟɡɭɛɵɬɨɱɧɨɫɬɢ.
ɉɨɪɨɝ ɪɟɧɬɚɛɟɥɶɧɨɫɬɢ – ɷɬɨ ɜɚɥɨɜɵɣ ɞɨɯɨɞ, ɩɪɢ ɤɨɬɨɪɨɦ ɩɪɟɞɩɪɢɹɬɢɟ ɭɠɟ ɧɟ ɢɦɟɟɬ ɭɛ
ɵɬɤɨɜ, ɧɨ ɟɳɟ ɧɟ ɢɦɟɟɬ ɢ ɩɪɢɛɵɥɢ. ȼɚɥɨɜɨɝɨ
ɞɨɯɨɞɚ ɩɨɫɥɟ ɜɨɡɦɟɳɟɧɢɹ ɩɟɪɟɦɟɧɧɵɯ ɡɚɬɪɚɬ ɬɨɱɧɨɫɬɢ ɯɜɚɬɚɟɬ ɧɚ
ɩɨɤɪɵɬɢɟ ɩɨɫɬɨɹɧɧɵɯ ɡɚɬɪɚɬ, ɢ ɩɪɢɛɵɥɶ ɪɚɜɧɚ ɧɭɥɸ. Ⱦɚɧɧɵɟ, ɜɡɹɬɵɟ
ɢɡ ɛɚɥɚɧɫɨɜɨɝɨ ɨɬɱɟɬɚ ɢ ɭɱɟɬɚ ɢɡɞɟɪɠɟɤ ɨɛɪɚɳɟɧɢɹ ɧɚ ɩɪɟɞɩɪɢɹɬɢɢ,
ɪɚɫɫɦɨɬɪɟɧɵ ɧɚ ɩɪɢɦɟɪɟ ɨɞɧɨɣ ɮɚɪɦɚɰɟɜɬɢɱɟɫɤɨɣ ɨɪɝɚɧɢɡɚɰɢɢ ɢ
ɩɪɟɞɫɬɚɜɥɟɧɵ ɜ ɬɚɛɥɢɰɟ 1.
Ɍɚɛɥɢɰɚ 1. Ⱦɚɧɧɵɟ ɞɥɹ ɨɩɪɟɞɟɥɟɧɢɹ ɩɨɪɨɝɚ ɪɟɧɬɚɛɟɥɶɧɨɫɬɢ
ɉɨɤɚɡɚɬɟɥɶ
Ɂɧɚɱɟɧɢɟ,
ɪɭɛ.
% ɤ ɜɚɥɨɜɨɦɭ
ɞɨɯɨɞɭ,
ɢɥɢ ɤɨɷɮɮɢɰɢɟɧɬ
ɋɭɦɦɚ ɜɚɥɨɜɨɝɨ ɞɨɯɨɞɚ (ȼȾ) 1 509 417 100 % = 1
ɉɟɪɟɦɟɧɧɵɟ ɢɡɞɟɪɠɤɢ ɨɛɪɚɳɟɧɢɹ 65 894 4,4 % = 0,044
ɋɭɦɦɚ ɜɚɥɨɜɨɝɨ ɞɨɯɨɞɚ ɩɨɫɥɟ ɜɨɡ-
ɦɟɳɟɧɢɹ ɩɟɪɟɦɟɧɧɵɯ ɡɚɬɪɚɬ (ȼȺɅɈȼȺə ɆȺɊɀȺ)
1 443 523 95,6 % = 0,956
ɉɨɫɬɨɹɧɧɵɟ ɢɡɞɟɪɠɤɢ ɨɛɪɚɳɟɧɢɹ 1 251 170
ɉɪɢɛɵɥɶ 192 353
ɉɨɪɨɝ ɪɟɧɬɚɛɟɥɶɧɨɫɬɢ ɪɚɫɫɱɢɬɵɜɚɟɬɫɹ ɩɨ ɮɨɪɦɭɥɟ:
ȼɆ
ɂɈ
ɉɊ
ɩɨɫɬ
,
ɝɞɟ ɉɊ – ɩɨɪɨɝ ɪɟɧɬɚɛɟɥɶɧɨɫɬɢ,
ɂɈ
ɩɨɫɬ
– ɩɨɫɬɨɹɧɧɵɟ ɢɡɞɟɪɠɤɢ ɨɛɪɚɳɟɧɢɹ,
ȼɆ – ɫɭɦɦɚ ɜɚɥɨɜɨɝɨ ɞɨɯɨɞɚ ɩɨɫɥɟ ɜɨɡɦɟɳɟɧɢɹ ɩɟɪɟɦɟɧɧɵɯ ɡɚɬɪɚɬ (ɤɨɷɮɮɢɰɢɟɧɬ)
ɉɊ = 1 251 170 : 0,956 = 1 308 755 (ɪɭɛ.).
99
Ɍɚɤɢɦ ɨɛɪɚɡɨɦ, ɜ ɪɟɡɭɥɶɬɚɬɟ ɯɨɡɹɣɫɬɜɟɧɧɨ-ɮɢɧɚɧɫɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɩɪɢ ɜɚɥɨɜɨɦ ɞɨɯɨɞɟ ɜ 1 308 755 ɪɭɛ. ɚɩɬɟɤɚ ɟɳɟ ɧɟ ɢɦɟɟɬ ɩɪɢɛɵɥɢ, ɧɨ ɞɨɯɨɞɚ ɯɜɚɬɚɟɬ ɧɚ ɩɨɤɪɵɬɢɟ ɜɫɟɯ ɩɨɫɬɨɹɧɧɵɯ ɢ ɩɟɪɟɦɟɧɧɵɯ
ɪɚɫɯɨɞɨɜ. Ɂɚɩɚɫ ɮɢɧɚɧɫɨɜɨɣ ɩɪɨɱɧɨɫɬɢ ɤɚɠɞɨɝɨ ɤɨɧɤɪɟɬɧɨɝɨ ɩɪɟɞɩɪɢɹɬɢɹ ɦɨɠɧɨ ɨɩɪɟɞɟɥɢɬɶ, ɡɧɚɹ ɩɨɪɨɝ ɪɟɧɬɚɛɟɥɶɧɨɫɬɢ. Ɋɚɡɧɢɰɚ ɦɟɠɞɭ ɫɭɦɦɨɣ ɜɚɥɨɜɨɝɨ ɞɨɯɨɞɚ ɢ ɩɨɪɨɝɨɦ ɪɟɧɬɚɛɟɥɶɧɨɫɬɢ ɫɨɫɬɚɜɥɹɟɬ
ɡɚɩɚɫ ɮɢɧɚɧɫɨɜɨɣ ɩɪɨɱɧɨɫɬɢ (ɁɎɉ).
ɁɎɉ = ȼȾ – ɉɊ.
ɍ ɪɚɫɫɦɚɬɪɢɜɚɟɦɨɣ ɮɚɪɦɚɰɟɜɬɢɱɟɫɤɨɣ ɨɪɝɚɧɢɡɚɰɢɢ
ɁɎɉ = 1 509 417 – 1 308 755 = 200 662 (ɪɭɛ.).
Ʉɚɱɟɫɬɜɟɧɧɭɸ ɯɚɪɚɤɬɟɪɢɫɬɢɤɭ ɡɚɩɚɫɚ ɮɢɧɚɧɫɨɜɨɣ ɩɪɨɱɧɨɫɬɢ
ɞɚɟɬ ɨɬɧɨɫɢɬɟɥɶɧɵɣ ɩɨɤɚɡɚɬɟɥɶ:
ɁɎɉ (ɜ %) = ɁɎɉ : ȼȾ ɯ 100 %.
ɁɎɉ (ɜ %) = 200 662 : 1 509 417 ɯ 100 % = 13,3 %.
Ɋɚɫɫɱɢɬɚɧɧɵɣ ɩɨɤɚɡɚɬɟɥɶ ɩɨɡɜɨɥɹɟɬ ɫɞɟɥɚɬɶ ɜɵɜɨɞ ɨ ɬɨɦ, ɱɬɨ ɫɭɦɦɚ
ɜɚɥɨɜɨɝɨ ɞɨɯɨɞɚ ɞɚɧɧɨɝɨ ɩɪɟɞɩɪɢɹɬɢɹ ɦɨɠɟɬ ɦɚɤɫɢɦɚɥɶɧɨ ɫɧɢɡɢɬɶɫɹ ɧɚ
13,3 %, ɩɪɢ ɷɬɨɦ ɭ ɧɟɝɨ ɧɟ ɛɭɞɟɬ ɧɢ ɭɛɵɬɤɚ, ɧɢ ɩɪɢɛɵɥɢ.
Ɉɩɟɪɚɰɢɨɧɧɵɣ ɪɵɱɚɝ (ɈɊ) ɩɨɡɜɨɥɹɟɬ ɨɩɪɟɞɟɥɢɬɶ ɫɭɦɦɭ ɢɡɦɟ-
ɧɟɧɢɹ ɩɪɢɛɵɥɢ (ɉ) ɩɪɢ ɭɜɟɥɢɱɟɧɢɢ / ɭɦɟɧɶɲɟɧɢɢ ɜɚɥɨɜɨɝɨ ɞɨɯɨɞɚ
(ȼȾ). ɗɬɨɬ ɷɮɮɟɤɬ ɨɛɭɫɥɨɜɥɟɧ ɪɚɡɥɢɱɧɨɣ ɫɬɟɩɟɧɶɸ ɜɥɢɹɧɢɹ ɞɢɧɚɦɢɤɢ ɩɨɫɬɨɹɧɧɵɯ ɢ ɩɟɪɟɦɟɧɧɵɯ ɡɚɬɪɚɬ ɩɪɢ ɢɡɦɟɧɟɧɢɢ ɬɨɜɚɪɨɨɛɨɪɨɬɚ /
ɜɚɥɨɜɨɝɨ ɞɨɯɨɞɚ. ɋɢɥɭ ɜɨɡɞɟɣɫɬɜɢɹ ɨɩɟɪɚɰɢɨɧɧɨɝɨ ɪɵɱɚɝɚ ɦɨɠɧɨ
ɪɚɫɫɱɢɬɚɬɶ:
ɈɊ = ȼȾ ɩɨɫɥɟ ɜɨɡɦɟɳɟɧɢɹ ɩɟɪɟɦɟɧɧɵɯ ɢɡɞɟɪɠɟɤ: ɉ (%).
Ɉɩɟɪɚɰɢɨɧɧɵɣ ɪɵɱɚɝ ɩɨɤɚɡɵɜɚɟɬ, ɜɨ ɫɤɨɥɶɤɨ ɪɚɡ ɭɜɟɥɢɱɢɜɚɟɬɫɹ
ɢɥɢ ɭɦɟɧɶɲɚɟɬɫɹ ɩɪɢɛɵɥɶ ɩɪɢ ɢɡɦɟɧɟɧɢɢ ɜɚɥɨɜɨɝɨ ɞɨɯɨɞɚ. ɗɮɮɟɤɬ
ɨɩɟɪɚɰɢɨɧɧɨɝɨ ɪɵɱɚɝɚ ɩɪɨɹɜɥɹɟɬɫɹ ɩɪɢ ɢɡɦɟɧɟɧɢɢ ɩɟɪɟɦɟɧɧɵɯ ɢɡɞɟɪɠɟɤ ɨɛɪɚɳɟɧɢɹ ɢ ɩɪɢ ɧɟɛɨɥɶɲɨɦ ɢɥɢ ɧɟɢɡɦɟɧɧɨɦ ɫɨɫɬɚɜɟ ɩɨɫɬɨɹɧɧɵɯ ɡɚɬɪɚɬ. ȿɫɥɢ ɬɟɦɩɵ ɩɪɢɪɨɫɬɚ ɩɨɫɬɨɹɧɧɵɯ ɪɚɫɯɨɞɨɜ ɨɞɢɧɚɤɨɜɵ
ɫ ɬɟɦɩɚɦɢ ɩɪɢɪɨɫɬɚ ɩɟɪɟɦɟɧɧɵɯ
, ɬɨ ɷɮɮɟɤɬ ɨɩɟɪɚɰɢɨɧɧɨɝɨ ɪɵɱɚɝɚ
ɧɟ ɩɨɥɭɱɚɟɬɫɹ ɤɨɪɪɟɤɬɧɵɦ.
100
Ɂɚɞɚɱɚ 13
ɑɬɨ ɩɪɨɢɡɨɣɞɟɬ ɫ ɡɚɩɚɫɨɦ ɮɢɧɚɧɫɨɜɨɣ ɩɪɨɱɧɨɫɬɢ ɮɚɪɦɚ-
ɰɟɜɬɢɱɟɫɤɨɣ ɨɪɝɚɧɢɡɚɰɢɢ, ɟɫɥɢ ɜɚɥɨɜɵɣ ɞɨɯɨɞ (ȼȾ) ɭɜɟɥɢɱɢɬɫɹ ɧɚ
10 %. Ɏɚɤɬɢɱɟɫɤɢɣ ɜɚɥɨɜɵɣ ɞɨɯɨɞ 40 ɬɵɫ. ɪɭɛ. Ʉɨɷɮɮɢɰɢɟɧɬ ɜɚ-
ɥɨɜɨɝɨ ɞɨɯɨɞɚ ɡɚ ɜɵɱɟɬɨɦ ɢɡɞɟɪɠɟɤ ɨɛɪɚɳɟɧɢɹ ɪɚɜɟɧ 0,75. ɉɨ-
ɫɬɨɹɧɧɵɟ ɢɡɞɟɪɠɤɢ ɨɛɪɚɳɟɧɢɹ ɫɨɫɬɚɜɥɹɸɬ 28 ɬɵɫ. ɪɭɛ.
Ɋɟɲɟɧɢɟ
1) ɉɊ = ɩɨɫɬ. ɂ/ɨ : Ʉ (ȼȾ – ɩɟɪɟɟɦ. ɂ/ɨ) = 28 ɬɵɫ. : 0,75 =
= 37,33 ɬɵɫ. ɪɭɛ.
2) ɁɎɉ 1 = 40 – 37,33 = 2,67 ɬɵɫ. ɪɭɛ.
3) % ɁɎɉ 1 = 2,67 : 40,0 ɯ 100 % = 6,68 %
4) ɁɎɉ 2 = (ȼȾ ɯ 10 %) – ɉɊ = (40,0 ɯ 10 %) – 37,33 =
= 44 – 37,33 = 6,67 ɬɵɫ. ɪɭɛ.
5) % ɁɎɉ 2 = 6,67 : 44,0 ɯ 100 % = 15,16 %
ɍɜɟɥɢɱɟɧɢɟ ȼȾ ɧɚ 10% ɩɪɢɜɨɞɢɬ ɤ ɜɨɡɪɚɫɬɚɧɢɸ ɁɎɉ ɧɚ
15,16 – 6,68 = 8,5 %, ɛɨɥɶɲɟɣ ɮɢɧɚɧɫɨɜɨɣ ɭɫɬɨɣɱɢɜɨɫɬɢ.
Ɂɚɞɚɱɚ 14
Ɂɚɩɥɚɧɢɪɭɣɬɟ ɫɭɦɦɭ ɜɚɥɨɜɨɣ ɩɪɢɛɵɥɢ ɨɬ ɪɟɚɥɢɡɚɰɢɢ ɬɨɜɚɪɨɜ
ɞɥɹ ɚɩɬɟɤɢ ɧɚ ɨɫɧɨɜɟ ɪɚɧɟɟ ɫɮɨɪɦɢɪɨɜɚɧɧɵɯ ɩɥɚɧɨɜɵɯ ɩɨɤɚɡɚɬɟɥɟɣ
ɢ ɨɩɪɟɞɟɥɢɬɟ ɩɥɚɧɨɜɭɸ ɪɟɧɬɚɛɟɥɶɧɨɫɬɶ ɩɪɨɞɚɠ (ɨɛɨɪɨɬɚ):
– ɨɛɴɟɦ ɪɟɚɥɢɡɚɰɢɢ – 1200,0 ɬɵɫ. ɪɭɛ.;
– ɫɭɦɦɚ ɬɨɪɝɨɜɵɯ ɧɚɥɨɠɟɧɢɣ – 339,0 ɬɵɫ. ɪɭɛ.;
– ɭɪɨɜɟɧɶ ɬɨɪɝɨɜɵɯ ɧɚɥɨɠɟɧɢɣ – 28,25%;
– ɫɭɦɦɚ ɢɡɞɟɪɠɟɤ ɨɛɪɚɳɟɧɢɹ – 280,0 ɬɵɫ. ɪɭɛ.
Ɋɟɲɟɧɢɟ
ɉɨɫɤɨɥɶɤɭ ɜɚɥɨɜɵɣ ɞɨɯɨɞ, ɢɥɢ ɦɚɪɠɢɧɚɥɶɧɚɹ ɩɪɢɛɵɥɶ ɚɩɬɟɱɧɨɣ ɨɪɝɚɧɢɡɚɰɢɢ ɨɛɪɚɡɭɟɬɫɹ ɜ ɨɫɧɨɜɧɨɦ ɡɚ ɫɱɟɬ ɬɨɪɝɨɜɵɯ ɧɚɞɛɚɜɨɤ,
ɨɧ ɨɩɪɟɞɟɥɹɟɬɫɹ ɤɚɤ ɪɚɡɧɢɰɚ ɦɟɠɞɭ ɩɪɨɞɚɠɧɨɣ ɢ ɩɨɤɭɩɧɨɣ ɫɬɨɢɦɨɫɬɶɸ ɬɨɜɚɪɨɜ (ɬɨɪɝɨɜɵɟ ɧɚɥɨɠɟɧɢɹ).
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