Сідун В.А., Пономарьова Ю.В. Економіка підприємства
Подождите немного. Документ загружается.
211
7.35
A=+F> $#<& =%+& / L</$$& $#<& #A/>"& &
'’>!$$#<& #A#=#<& >;$/, "O# /#<#, O# #+$#$: =%+
#/$MD 9 @, #'#</;$: — 5 @, =%+ $% '!! L% #G>!@$/=-
$< '=$%< — 0,8 @, '/G#>&%F1$#-L%"FM=$: =%+ — 1,2
@. %+ $% #A+F&G#&%$$ #A#=#G# </+B L%:<%D 5 % #'!%>-
$#G# =%+&, % $% /'#=$#" / #+#A+>/ '#>!A — 8 %.
7.36
'!%>$: =%+ $% G#>#F!$$ #$#G# #A& — 28 @, =%+
$% '!!, '!!A%=!$/ >!@$#F#G/DM — 3 % / #'!%>$#G#,
=%+ $% #+#A+>/ '#>!A #A/>$"% — 2 % / #'!%>$#G#, =%+
$% #A+F&G#&%$$ #A#=#G# </+B — 6 % / #'!%>$#G#. P/-
G#>&%F1$#-L%"FM=$: =%+ — 30 @.
L$%=>1 $#<& =%+& $% >#"%$& #A#A"& !>%F/, "O# '%>/
+"F%%D>1+ L 10 T>. / 20 T>.
7.37
U% %$< @#$#<!>%;& #L%@&%> $#<& =%+& $% "#-
$%$$ #'!%B/ >% L</$$& $#<& #A/>"& & T!+>!$$#<& #-
A#=#<& >;$/, "O# $#<%>$: "#!*/B/D$> +>/:"#+>/ @#$#-
& $ = 2,4; =%+ $% #A+F&G#&%$$ — 5 %, $% /'#=$#" —
8 %, $% #A+F&G#&%$$ #A#=#G# </+B — 2 % / #'!%>$#G#
=%+&.
%F/+>1 "#$%$$ !F!<!$>/ #'!%B/: & @F$%@ $%!!-
$# & >%AFB/ 7.7.
'!# 7.7
%;"#0" #0" #<: $($;01"
#<! L%</&
F!<!$> #'!%B/
1 2 3 4 5 6
+>%$#F!$$ !>%F/ 1,8 1,9 3,2 2,9 5,4 4,2
P#>#=&%$$ !>%F/ 16 12 8 25 22 14
U$>> !>%F/ 1,5 1,4 3,7 2,0 2,0 1,9
212
7.38
#<% =%+& $% #$BM #A#> F #$#G# #A/>$"% +"F%%D
2 =#F.-G#$, $#<% #A/>"& $% L</$& >%F/+>M 8 G#$ —
4 #$B/. P/+F '#!!$$ #G%$/L%B/:$@ L%@#/ $#<& =%+&
L$;!$# $% 5 %. L$%=> $#& $#<& =%+&, $#<& #A/>"&,
/+#>#" '/O!$$ $#< #A/>"&.
7.39
U% L</$& #A/>$" G#># 40 !>%F!:. #<% =%+& $% #A#A-
"& #$/D !>%F/ — 0,25 G#. %F/+>1 L</$ — 8 G#. L$%=>
L</$$& $#<& #A/>"& / /+#>#" "#$%$$ #A/>$"#< L</$$#
$#< #A/>"&.
7.40
#<% =%+& $% #$ /A — 15 @. %F/+>1 L</$ — 8 G#-
$. !!$ "/F1"/+>1 #A#=@ G#$ & </+B/ — 176 G#. L$%-
=> G#$$:, L</$$: / </+=$: #A/>#" #A/>$"%.
7.41
#<% #A/>"& LA/F1TF%+1 $% 25 %. % +"/F1" /+#>"/
L<!$T>1+ $#<% =%+&? #<% #A/>"& L<!$TF%+1 $% 25 %.
% +"/F1" /+#>"/ LA/F1T>1+ $#<% =%+&?
7.42
#<% =%+& $% #A+F&G#&%$$ #$#G# !+>%>% — 0,4 G#.
%F/+>1 #A#=# L</$ — 8,2 G#. L$%=> L</$$& $#<& #A-
+F&G#&%$$ #$#G# !+>%>% F #$#G# #A/>$"%.
7.43
F #A+F&G#&%$$ '’> T!:$@ <%T$ #A/>$" >%=%D
1,2 G#. L$%=> L</$$& $#<& #A+F&G#&%$$ #$/D T!:$#
<%T$, "O# >%F/+>1 #A#=# L</$ — 8 G#.
7.44
"F%+> A%F%$+ #A#=#G# =%+& $% 'F%$#: /", @#= L A%-
F%$+& #A#=#G# =%+& L/>$#G# #"& >% #%>"#@ %$@ (>%AF-
B 7.8).
213
'!# 7.8
%;"#0" #0" #<: $($;01"
_
'/'
P#"%L$" U/>$: /" PF%$#: /"
1 /F1"/+>1 "%F!$%$@ $/ 365 365
2 @/$/ / +>"#/ $/ 112 + 2 $/
3 #</$%F1$: *#$ #A#=#G# =%+&, $/ 253 ?
4 !@# $% #A#>&, $/ L $@:
— /'&+>"
— L%@#M%$$
— $!@#, O# #L#FM>1+ L%"#-
$#<
— $!@# L #L#F& %</$/+>%B/
— '#G&F
— B/F##A#/ '#+>#
— +>%:"
43
26
9
2
1
2
2
1
?
+ 5 $/
6
$% /$/
$% /$/
—
—
—
5 *!">$: *#$ #A#=#G# =%+&, $/ 210 ?
6 !!$ >%F/+>1 #A#=#G# $, G#-
$
7,5 7,6
7 *!">$: *#$ #A#=#G# =%+& $%
/", G#$
1575 ?
7.45
"F%+> A%F%$+ #A#=#G# =%+& #$#G# +!!$1##AF/"##G# #-
A/>$"%. /#<#, O# !;< #A#> #$#L</$$: & '’>!$$#<&
#A#=#<& >;$/. H/F#!$$/ $!@# $% #A#>& +>%$#F>1
($/): $% =!G#/ /'&+>" — 20,5; /'&+>" $% $%=%$$ — 2,5;
=!!L @##A& — 4; !"!>$/ — 2; "#$%$$ !;%$@
#A#’L"/ — 1. >%> =%+& & L’L"& /L +"##=!$$< #A#=#
L</$ +>%$#><&>1: F '/F/>"/ — 0,1, F <%>!/-
G#&%F1$B1 — 0,1. #</$%F1$: *#$ #A#=#G# =%+& $%F/=&%-
><! 255 $///".
7.46
L/>$#<& #B/ >&#</+>"/+>1 #A$=# '#G%< '/'-
D<+>% +"F%F% 1 778 000 $#<#-G#. P!!A%=%D>1+, O# $%+>&'-
$#<& #B/ & L’L"& L !"< &+"F%$!$$< #AFM%$# '#-
&"B/ L%G%F1$% >&#</+>"/+>1 <%D LA/F1T>+ $% 11 %.
=/"&D>1+, O# /=$: *#$ #A#=#G# =%+& #$#G# #A/>$"%,
214
": +>%$# & L/>$#<& #B/ 1785 $#<#-G#, L% %@&$#" +"##-
=!$$ $&>/T$1#L</$$@ '#+># <%D LA/F1T>+ 'AFL$#
$% 6 %, % '!!A%=&%$! "#$%$$ $#< #A/>"& "#;$< #A/-
>$"#<, O# #/$M%F# +!!$1#<& L% L/>$: /" 112 %, — $%
5 %. L$%=> $!#A@/$& =+!F1$/+>1 #A$=@ #A/>$"/-
/$"/.
7.47
P/'D<+># G#>#FD #A /L 'F%+><%+ TF@#< F>>.
/=$: #A+G #A$B>% #A/ — 900 >+.T>., % >&#</+>-
"/+>1 #A& — 0,36 $-G#. %F/+>1 #A#=# L</$ 8 G# & #-
$#L</$$#<& !;</ #A#>. $&>/L</$$/ >%> =%+& L $ #-
A/>$"/ — 1,5 %, % $% !GF%<!$>#%$/ '#+># — 3 %. /+#>#"
"#$%$$ $#< #A/>"& — 105 %. L$%=> $!#A@/$& =+!-
F1$/+>1 #A/>$"/-/$"/.
7.48
PF%$#% >&#</+>"/+>1 +"F%%$$ <#A/F1$# %/#+>%$B/
«%$+'#>» & «/#$» 0,8 $#<#-G# & /=$/: #A$=/:
'#G%</ 500 >+. T>. P/'D<+># '%BMD #$& L</$& &
'’>!$$#<& #A#=#<& >;$/. !!$/: '#B!$> "#$%$$
$#< #A/>"& 112 %, '#B!$> >%> =%+& $% !<#$> #AF%-
$%$$ — 3 %, "/F1"/+>1 @/$@ / +>"#@ $/ — 111. -
L$%=> $!#A@/$& F +"F%%$$ =+!F1$/+>1 #A/>$"/-
/$"/.
7.49
PF%$#% >&#</+>"/+>1 #$#G# #A& /$% 0,8 $-G#, /=$:
#A+G #A$B>% — 1 <F$ T>. P/'D<+># '%BMD & / L</-
$, >%F/+>1 L</$ — 8,1 G#. >%> $% !GF%<!$>#%$/ '#+-
># — 5 %. !!$/: /+#>#" "#$%$$ $#< #A/>"& 114 %.
L$%=> 'F%$#& =+!F1$/+>1 #A/>$"/-/$"/.
7.50
PF%#A&/$: L%# «<!G%» +'!B/%F/L&D>1+ $% '&+"&
<%G$/>#*#$/, >!F!/L#/ / <%G$/>#F. #A$=/: '#G%</ '!-
!A%=!$# #!+> '&+" >!F!/L#/ # 50 000 T>.//",
<%G$/-
>#F — 80000 T>.//", % '&+" <%G$/>#*#$/ #A<!;> #
10 000 T>.//". #<%>$% >&#</+>"/+>1 #A/ '#%$% & >%A-
FB/ 7.9.
215
'!# 7.9
%;"#0" #0" #<: $($;01"
#<%>$% >&#</+>"/+>1 #A&, $#<#-G#
P#&"B/
"F%%$$ #$>%;
%F%G#;&%$$
>% !G&FM%$$
%G$/>#*#$ 0,8 1,5 0,7
!F!/L# 1,7 3,1 0,7
%G$/>#F% 1,5 3,0 0,7
!!$/: /+#>#" "#$%$$ $#< — 1,1, !*!">$: *#$
#A#=#G# =%+& #$#G# #A/>$"% — 1840 G#//". L$%=> $!-
#A@/$& (F '/'D<+>%) =+!F1$/+>1 #A/>$"/-/$"/.
7.51
#A$=% '#G%<% $% /" — 78000 T>&" #A/. #$$%
$#<% #A/>"& — 3 #A. % #$#G# #A/>$"% 'F%$&D>1+:
@/$/ / +>"#/ $/ — 107, +!!$ >%F/+>1 O#/=$# /'&+-
>" — 22 $/, $!@# =!!L @##A& — 3 $/, /$T/ $!@# —
4 $/. !!$ >%F/+>1 #A#=# L</$ — 7,9 G#$. L$%=>
=+!F1$/+>1 #+$#$@ #A/>$"/ '/'D<+>%. !!$/: "#!*/-
B/D$> "#$%$$ $#< $% '/'D<+>/ — 1,1.
7.52
/=$% #A$=% '#G%<% — 10000 #A/. U</$$% $#<% -
#A/>"& — 2 #A. P!!A%=%D>1+ '!!"#$%$$ $#< $% 20 %.
% #$#G# #A/>$"% 'F%$&D>1+ $% /" 104 +>"#@ / @/$@
$/, 18 $/ O#/=$# /'&+>", 5 $/ @##A / 3 $/ /$T@ $!-
@#/. L$%=> =+!F1$/+>1 #+$#$@ #A/>$"/ $% /".
7.53
L$%=> $!#A@/$& =+!F1$/+>1 #A/>$"/ L% $%+>&'$<
%$<: "/F1"/+>1 !+>%>/, O# #A+F&G#&D>1+ — 60, "#;$: !-
+>%> #A+F&G#&D>1+ F%$"#M & +"F%/ 3 =#F#/", G%*/" #A#> —
>L</$$:, "#!*/B/D$> #AF/"##G# +"F%& — 0,6.
216
7.54
H!@ @/</=$#G# L%#& #+$%O!$: 60 %'%%>%< F #AF!$-
$ </$!%F1$@ #A. #;$: %'%%> #A+F&G#&D>1+ F%$"#M &
+"F%/ 3 =#F#/", G%*/" #A#> =#>L</$$: (>%F/+>1 L</$
6 G#), "#!*/B/D$> #AF/"##G# +"F%& — 0,6. L$%=> $!#A@/$&
=+!F1$/+>1 #A/>$"/.
7.55
<!@%$/=$#<& B!@& 1250 !+>%>/ >% 5 <#+>#@ "%$/. !-
;< #A#> B!@& — #L</$$:. #+$: *#$ #A#> #AF%-
$%$$ — 300 $/. %F%$+ #A#=#G# =%+& #$#G# #A/>$"% $% /"
L% 'F%$#< — 280 $/. #<% #A+F&G#&%$$ F #$#G# +FM+%-
— 50 !+>%>/, "%$/$"% — 1 "%$. L$%=> $!#A@/$& "/-
F1"/+>1 +FM+%/ / "%$/$"/.
7.56
#L%@&%> "/F1"/+>1 +>##;/ F #@##$ */<. %F!$%-
$: *#$ =%+& — 365 $/. #A#>% — >L</$$%. +!!$1#<& $%
#$#G# #A/>$"% $% /" ''%%D 192 /'%B1#%$@ FM$#-
$/.
7.57
#L%@&%> 'F%$#& =+!F1$/+>1 #A/>$"/ L% '#*!+/< $%
#+$#/ >%"@ %$@: #A$=% '#G%<% '/'D<+>% +"F%%D —
60 >+. T>.//". &#</+>"/+>1 "#$%$$ #"!<@ / #A/> $%
#$ /A +"F%%D: >#"%$/ #A#> — 10 $-G#, +!FF1$/ #-
A#> 17 $-G#, *!L!$/ #A#> — 8 $-G#, TF/*&%F1$/ #A#> —
6 $-G#, +"F%%F1$/ #A#> — 16 $-G#. !!$/: /+#>#" "#-
$%$$ $#< +"F%%D — 104 %, % /=$: /:+$: *#$ #A#=#G#
=%+& #$#G# #A/>$"% +"F%%D — 1780 G#. +!F1$/+>1 #'#</-
;$@ #A/>$"/ — 30 % / =+F% '/$"/.
7.58
#L%@&%> L%G%F1$& =+!F1$/+>1 '%B/$"/ B!@& >% $%%$-
>%;!$$ #$#G# '%B/$"% B!@##G# '!+#$%F&. P#>!A% '%-
B/$"%@, "/ L$%@#>1+ $% /$/: #'F%>/ '%B/, $% </+=$&
#A$=& '#G%<& B!@& +"F%%D 21400 $#<#-G#$. !!$
217
"/F1"/+>1 G#$ #A#> #$#G# '%B/$"%-/$"% </+B1
+"F%%D 160 FM$#-G#$. +!F1$/+>1 #'#</;$@ '%B/$"/
L% $#<%< #A+F&G#&%$$ +"F%%D 10 % / =+!F1$#+>/ #+$#-
$@ '%B/$"/ /$"/. +!F1$/+>1 B!@##G# '!+#$%F& L%
T>%>$< #L"F%#< — 18 =#F#/".
7.59
L$%=> =+!F1$/+>1 'A%F1$B1 >% #'#</;$@ #A/>-
$"/ B!@& <!@%$/=$# #A#A" <!>%F&, O# +"F%%D>1+ L 500 #-
A#=@ </+B1, & >#<& =+F/ — 350 </+B1 #+$%O!$@ <!>%F#/L%F1-
$< !+>%>%<. #< #A+F&G#&%$$ F '/G#>#FM%=/
#A/> — 100 #A#=@ </+B1; <%+>F1$"/ — 80; T#$"/ — 70;
$%F%G#;&%F1$"/ — 20; !F!">"/ — 30; !<#$>$"/ — 25;
"#$>#F!/ "#+>/ — 25; L%>#=$"/ — 60; >%$+'#>&%F1$-
"/ — 50.
F 'A%F1$B1 L$%=!$% $#<% #A+F&G#&%$$ & 500 <
2
#A$=# 'F#O/ $% #$& #+#A&. !!$ 'F#O% #$#G# #A#=#-
G# </+B !+>%>$"% (%@#&M= '#@#) — 12 <
2
, /$T@ #-
A#=@ </+B1 — 7 <
2
.
7.60
L$%=> #'!%>$: =%+, '#$& $#<& =%+&, G#$$& >%
L</$$& $#< #A/>"&, >&#</+>"/+>1 #A$=# '#G%<,
!*!">$: *#$ #A#=#G# =%+& $@ / G#$%@, =+!F1$/+>1 #+-
$#$@ #A/>$"/ $% #+$#/ >%"@ %$@:
+$#$: =%+, @. 30
#'#</;$: =%+, @. 10
%+ $% #A+F&G#&%$$ #A#=#G# </+B, % 4
%+ $% /'#=$#", % 2
%+ '/G#>&%F1$#-L%"FM=$: $% 10 #A/, @ 30
/=$% #A$=% '#G%<% #A/, >+.T>. 36
#!*/B/D$> "#$%$$ $#< 1,1
>"#/ / @/$/ $/ 116
X#/=$/ /'&+>", $. 28
$T/ $!@#, $. 11
!!$ >%F/+>1 #A#=#G# $, G# 7,9
218
7.6.
1. !$!$B/ $%</" +>&">& '!+#$%F& #"!<@ G%F&L@
/ +*!%@ /F1$#+>/.
2. +#AF#+>/ *#<&%$$ +>&">& '!+#$%F& '/'D<+>
/L$@ >'/, #L<// / *#< F%+$#+>/.
3. %'>#%$% # $"#@ &<# G#+'#%M%$$ ++>!<% *#-
<&%$$ >% $%A#& /L$@ "%>!G#/: '!+#$%F&.
4. U%&A/;$: #+/ *#<&%$$ >% !*!">$#G# "#+>%$-
$ >&##G# '#>!$B/%F&.
5. AR&$>&%$$ #'><%F1$# =+!F1$#+>/ '!+#$%F& '/'
-
D<+> /L$@ >'/ >% /$*%+>&">&$@ #G%$/L%B/:.
6. !L! '/O!$$ '#&">$#+>/ '%B/ >% TF@ @ -
"#+>%$$ L% +&=%+$@ &<# G#+'#%M%$$.
7. B/$"% /F#@ "#+>!: "!/$"/ / <!$!;!/ */<.
8. +#AF#+>/ ++>!< &'%F/$$ '!+#$%F#< & */<%@ #"!-
<@ L%&A/;$@ "%$.
219
!#$ 8. "
8.1. " # $
8.1. " .
8.2. )&' ' %.
8.3. 7 '.
8.4. *+ ( ' %.
8.5. , '.
8.6. " ( ' %.
%&'(&)** +,-*/-* (+0 ))20 ': [4,
. 472—479], [6, . 209—242], [8, . 144—158], [9,
. 369—402], [15], [19, . 77—85], [20, . 574—591], [29,
. 164—175], [30, . 452—470] .
:
, $ ,
$ , ,
" $ , , $, &-
%" , $ , -
, , -
, ,
.
8.2. "4
8.1. &00 * )( *-&>,&J 5+*,
( 4 (* )
—
G#T#! %;!$$ %>#+>/ >% B/$
#A#=# +F, "% +>&'%D *#</ L%#A/>"&, 'F%=!$#G# F%+$"#< '/-
'D<+>% '%B/$"& L% "#$%$& #A#>&
/'#/$# # U%"#$& "%$ «P# #'F%>& '%B/» ' !# —
, '!, # !, / , # -
! ' )% ! -
'
220
#L</ L%#A/>$# 'F%>$/ L%F!;>1 / +"F%$#+>/ >% &<#
"#$&%$# #A#>, '#*!+/:$#-/F#@ "#+>!: '%B/$"%,
!L&F1>%>/ :#G# '%B/ >% G#+'#%+1"# /F1$#+>/ '/'D<-
+>%.
!&& — &+>%$#-
F!$$ L%F!;$#+>/ /$ L%-
#A/>$# 'F%>$/ / "/F1"#+-
>/, "#+>/ >% !L&F1>%>/ '%B/
!&& — " L%+/A #L
-
'#/F& >% '!!#L'#/F& "%-
/
'# !G/#$%@ "%$, G%F&-
L@ !"#$#</" L &%@&%$-
$< $"## "#$’M$">&
=
!4
*
&!
—
" ;!!F% />#-
!$$ #A#=# +F
>% L%+#A& L%F&=!$$
FM!: # '%B/
! — L%A!L-
'!=!$$ +#B/%F1$#
+'%!F#+>/, #-
$%"## $%G##
L% #$%"#& '%BM
' !# — B! $%G##% L% "#$%$& #A#>& /-
'#/$# # +>%$#F!$@ $#< '%B/ ($#< =%+&, #A/>"&, #A+F&-
G#&%$$, '#+%#/ #A#’L"). #$% +>%$#FMD>1+ & GF/ >%-
*$@ +>%#" (#"F%/) / /$@ #LB/$#" F #A/>$"/ >%
'#+%#@ #"F%/ F +F&;A#B/
' !# — B! $%G##% L% '%BM '#$% &+>%-
$#F!$/ $#<, L% >&#/ &+'/@ >% $%@/F/+>1 / L% #+#AF/ &<#-
'%B/. #$% "FM=%D #'F%>, $%A%", G%%$>/ >% "#<'!$+%B/:$/
'F%>, '!!A%=!$/ =$$< L%"#$#%+>#<; '!</, '#'L%$/ L -
"#$%$$< #A$=@ L%%$1 / *&$"B/:
/$T/ "! % ! — B! $%G##% L%
'/+&<"%< #A#> L% /", '!</ L% +'!B/%F1$< ++>!<%< >% '#-
F#;!$$<, "#<'!$+%B/:$/ >% /$T/ G#T#/ : <%>!/%F1$/ 'F%>, "/
$! '!!A%=!$/ %">%<, =$$#G# L%"#$#%+>% %A# "/ L/:+$MM>1+
'#$% &+>%$#F!$/ L%L$%=!$< %">%< $#<
3
&
&
2 %
( ; «$ ! »)