Сідун В.А., Пономарьова Ю.В. Економіка підприємства
Подождите немного. Документ загружается.
241
8.5.2. ’
8.1
% /F1$B/ L%:$># !’>1 #A/>$"/, "/ '%BMM>1 & $#-
<%F1$@ &<#%@. #D L $@ <%M>1 V #L, #D — IV, >#D —
/ #$ — #L. #L%@&%> +!!$/: >%*$: "#!*/B/D$>
#A/>$"/ /F1$B/ >% +!!$M >%*$& +>%"& ('/ =%+ #L%@&-
$"/ "#+>#&%> %$/ >%AF. 8.1).
’
1. !!$/: >%*$: "#!*/B/D$> <#;$% #A=+F> " +!!-
$1#L%;!$& !F=$& L =+F% #A/>$"/ >% @ >%*$@ "#!*/B/-
D$>/:
¦
¦
u
6
1
6
1
K
+!
j
j
j
jj
,
! j — =+!F1$/+>1 '%B/$"/ j-G# #L&;
j — >%*$: "#!*/B/D$> j-G# #L&.
#/:
1,569
9
1,211,4431,621,83
+!
uuuu
.
2. !!$M >%*$& +>%"& <#;$% L$%:> " #A&>#" G#$$#
>%*$# +>%" '!T#G# #L& (1) / +!!$1#G# >%*$#G#
(+!) "#!*/B/D$>%:
+!C.+! 1u
#/:
1,881,5691,2.+! u G$/G#.
8.2
+>%$#> #LB/$#" $% G#>#F!$$ <!>%F##A&, "O# /-
#</ >%"/ %$/ (>%AFB 8.2). P/ =%+ #L%@&$"/ "#+>#&%>
%$/ >%AFB/ 8.1.
242
'!# 8.2
%;"#0" #0" #<: $($;01"
'!%B/ #L #<% =%+&, @
%$% V 5
#"%$% V 2,5
`F/*&%F1$% V 2,0
U%M%F1$% 1,7
’
1. /$% #LB/$"% L% G#>#F!$$ #$#G# #A& #L%@#-
&D>1+ L% *#<&F#M:
G=P u i
,
! = — $#<% =%+& $% G#>#F!$$ #$#G# #A& -G# &;
G — G#$$% >%*$% +>%"% L% #L#< #A/>$"%.
2. %$#<& '%"& #LB/$#" $% G#>#F!$$ #$#G# <!>%F#-
#A& <#;$% L$%:>, '#+&<&%T #A&>" G#$$# >%*$#
+>%" #A/>$"% /'#/$#G# #L& >% $#< =%+& $% "#;$&
#'!%B/M G#$%@:
0,3170,0281,440,0332,060,0421,80,0831,6 uuuu G$.
8.3
L$%=>1 /$& L%#A/>$& 'F%>& TF/*&%F1$"%, "O# L%
$#<#M /$ '#$!$ G#>#> 40 !>%F!: L% G#$&, *%">=$#
A&F# G#>#F!$# 45 !>%F!:. #$$% >%*$% +>%"% TF/*&%-
F1$"% V #L& — 1,2 G$.
’
1. /$: L%#A/>#" #A/>$"% L$%=%D>1+ L% *#<&F#M:
¦
u
n
i
N
1
*U'./ ,
! — /$: #LB/$#" L% G#>#F!$$ #$#G# #A& -G#
&;
N* — *%">=$% "/F1"/+>1 #A/ -G# &, G#>#F!$@ #-
A/>$"#< L% '!$: =%+.
243
2. F >#G#, O#A L$%=> L%#A/>#" TF/*&%F1$"%, $!#A-
@/$# #L%@&%> /$& #LB/$"&. F B1#G# +"#+>&D<#+1
*#<&F#M:
G
,
! G — G#$$% >%*$% +>%"% '# #L& #A/>$"%;
— $#<% #A/>"& $% #$BM =%+&.
#/:
3
40
120
"#'.
U/+ *%">=$: /$: L%#A/>#" #A/>$"% +>%$#><!:
135453U'./ u "#'.
%"< =$#<, /$% L%#A/>$% 'F%>% TF/*&%F1$"% +>%$#-
><! 1 G$ 35 "#'.
8.4
#L%@&%> L%#A/>$& 'F%>& #A/>$"% L% /$#-
'!</%F1$# ++>!< #'F%> '%B/ L% $%+>&'$< %$<: $#<%
>%> '%B/ — 0,4 FM$#-G# $% #$ /A; #LB/$"% L% -
/A — 0,3068 G$; /'%B1#%$# 176 FM$#-G#; #AF!$#
485 #A/. P!</ $%%@#&D>1+: L% 100 % "#$%$$ $#< —
10 %; L% "#;$: /+#>#" '!!"#$%$$ — 1,5 % /$#G# L%-
#A/>"&.
’
1. /+=$: L%#A/>#" L "#+>%$$< /$#-'!</%F1$#
++>!< #'F%> '%B/ #A=+FMD>1+ L% *#<&F#M:
U>%.U.'!< ,
! U>%. — >%*$: L%#A/>#" #A/>$"% L% '<#M /$#M
++>!<#M #'F%> '%B/;
— +&<% '!</%F1$@ #'F%>.
>;!, +'#=%>"& #A=+F<# >%*$: L%#A/>#" #A/>$"% L%
'<#M /$#M ++>!<#M #'F%> '%B/ " #A&>#" /$#
#LB/$" L% G#>#F!$$ #$#G# #A& / *%">=$# "/F1"#+>/
G#>#F!$@ #A/:
148,7984850,3068U>%. u G$.
244
2. &<% '!</%F1$@ #'F%> #L%@#&D>1+ L% *#<&F#M:
100
P''PP
U>%.
21 u
u
,
! P1 — /+#>#" #'F%> L% "#$%$$ 'F%$&;
P2 — /+#>#" #'F%> L% "#;$: /+#>#" '!!"#$%$$
'F%$&;
P'' — /+#>#" '!!"#$%$$ 'F%$&.
/+#>#" '!!"#$%$$ 'F%$& #L%@#&D>1+ L% *#<&F#M:
100
'F
'F*
P'' u
N
NN
,
! N*, N'F — /'#/$# *%">=$: / L%'F%$#%$: #A+G '&+-
"& '#&"B/.
3. #L%@&D<# 'F%$#%$: #A+G #A$B>% #A/:
440
0,4
176
'F N T>.
/+#>#" '!!"#$%$$ 'F%$& +"F%%D:
10,2100
440
440485
P'' u
%.
4. &<% '!</%F1$@ #'F%> +"F%%D:
37,64
100
10,21,510
148,789
u
u G$.
5. %"< =$#<, /$#-'!</%F1$% L%#A/>$% 'F%>% #/-
$MD:
186,4437,64148,789U.'!< G$.
8.5
L$%=> L%#A/>$& 'F%>& /$"%, ": L% </+B1 G#-
># 180 #A/ L% 'F%$#< 150 T>./</+. @/$% A%L% F $%%-
@&%$$ #'F%> — 114 % / 'F%$&. &#</+>"/+>1 G#>#F!$-
$ #A& — 1,2 $#<#-G#, #L #A/> V, >%*$% +>%"%
#L& — 1,2 G$/G#, % >%*$: "#!*/B/D$> V #L& — 1,5.
`"%F% F L$%=!$$ /+#>"% L#+>%$$ #LB/$" $%!!$%
>%AFB/ 8.3.
245
'!# 8.3
I1< #<: %0B500: "#(1 $(00: $(9"01%
% '!!"#$%$$ @/$# A%L
F $%%@&%$$ #'F%>
1—10 11—25 26—40 41
/ A/F1T!
% L#+>%$$ #LB/$"
25 50 75 100
’
1. /+=$: L%#A/>#" L "#+>%$$< /$#-'#G!+$#
++>!< #'F%> '%B/ #A=+FMD>1+:
'/)*(LU.'#G uu NNN ,
! N — @/$% A%L% F $%%@&%$$ #'F%>;
L — L=%:$: #LB/$#" L% #$ /A;
N* — *%">=$: #A+G '&+"& '#&"B/;
'/ — '/O!$: #LB/$#" L% #$ /A.
2. U=%:$% #LB/$"% +>%$#><!:
2,161,51,21,2L uu
G$/T>.
3. @/$% A%L% F $%%@&%$$ #'F%> +"F%%D 114 % / #/$MD:
171 1,14150 u N
T>./</+.
4. A=+F<# /!$1 '!!"#$%$$ @/$# A%L L% *#<&F#M:
100
*
P(%) u
N
NN
.
#/:
5,3100
171
171180
(%) u
N %.
U% B@ &<# L#+>%$$ #LB/$" L% T"%F#M +>%$#><! 25 %.
5. L$%=<# '/O!$& #LB/$"& L% *#<&F#M:
¸
¹
·
¨
©
§
u
100
1L'/
%
,
!
%
— /+#>#" #+>& #LB/$"&.
#/:
2,7
100
25
12,16'/
¸
¹
·
¨
©
§
u G$/T>.
246
6. #L%@&D<# L%#A/>$& 'F%>& /$"%:
6639372171180162171U.'#G ,,, uu G$.
8.6
P/+#A$: #A/>$" #A+F&G#&D >1#@ #+$#$@ #A/>$"/.
#G# G#$$% >%*$% +>%"% 1,2 G$ & 8-G#$#<& #A#=#<& $/.
U</$$% $#<% #A/>"& "#;$#G# L #+$#$@ #A/>$"/ +>%$#-
>1 50 T>./L<., % *%">=$! "#$%$$ B/D $#< L% L</$& +>%$#-
F#: '!T< #A/>$"#< — 98,5 %; &G< — 118,4 %; >!-
>/< — 110 %. L$%=> *%">=$: !$$: L%#A/>#" '/+#A-
$"%.
’
+>!<% #'F%> '%B/ '/+#A$"% — $!'<% /$%. #G#
L%#A/>#" L% !$1 +"F%%D>1+ /L +&<, L%#AF!$@ $< '/ =%+ #A-
+F&G#&%$$ "#;$#G# L >1#@ #+$#$@ #A/>$"/:
N $*U$.'/+ u ,
! N* — *%">=$# G#>#F!$% "/F1"/+>1 '#&"B/
/
->< #+$#-
$< #A/>$"#<;
$ — $!'<% /$% #LB/$"% '/ =%+ #A+F&G#&%$$
/
-G#
#+$#$#G# #A/>$"%.
!'<& /$& #LB/$"& <#;$% L$%:> L% *#<&F#M:
Nn
F.'
L<
$
u
,
! L< — L</$$% >%*$% +>%"% '/+#A$"%;
n — "/F1"/+>1 #+$#$@ #A/>$"/, O# #A+F&G#&M>1+ #$<
'/+#A$"#<;
N'F. — 'F%$#: '&+" '#&"B/ /-< #+$#$< #A/>$"#<.
#/:
0,064
503
1,28
$
u
u
G$/T>.
H #LB/$"% A&! #$%"##M '/ =%+ #A+F&G#&%$$ +/@
>1#@ #A/>$"/, #+"/F1" #$%"##M D @ L</$$% $#<% #-
A/>"&.
#/ *%">=$: L%#A/>#" '/+#A$"% L% !$1 +>%$#><!:
10,461,1)501,184500,985(500,064U$.'/+ uuuu G$.
247
P!!O!$$ *%">=$#G# L%#A/>"& '/+#A$"% '#/$$$/ /L
+>%"#M $% 0,86 G$ (10,46 – 9,6) '#’L%$! L '!!"#$%$$<
!$$# $#< &G< / >!>/< #+$#$< #A/>$"%<.
8.7
L$%=> L%#A/>$& 'F%>& "#;$#G# =F!$% AG%, "O# /-
#<#, O# AG%% L%#AF% L% </+B1 1200 G$. +/ =F!$ AG%
'%BMM>1 L% $#<%F1$@ &<# '%B/. #$$% >%*$% +>%"%
#L& $#<%F1$@ &<#%@ — 1,3 G$./G#. #A/>$" V /
#L/ /'%BM%F 170 G#/</+., % #A/>$" V #L& —
150 G#/</+. %*$/ "#!*/B/D$> L% #L%< +>%$#F>1: —
1,2; V — 1,33; V — 1,5.
’
1. +"/F1" +/ =F!$ AG% '%BMM>1 #$%"#@ &<#%@
'%B/, ># AG%$: L%#A/>#" +F/ #L'#/F> L% <!>##< G#-
$#-"#!*/B/D$>/. F B1#G# +'#=%>"& L$%=<# "/F1"/+>1 G#$#-
"#!*/B/D$>/, /'%B1#%$@ AG%#M, "& <#;$% L$%:> L% *#-
<&F#M:
¦
u
m
i
1
*A ,
! * — *%">=$% "/F1"/+>1 G#$, /'%B1#%$% ->< #A/>-
$"#<;
— >%*$: "#!*/B/D$> L% #L#< -G# #A/>$"%;
m — "/F1"/+>1 =F!$/ AG%, =#F.
#/:
856,05.1,51,31701,331,31501,21,3170A uuuuuu
2. #L%@&D<# L%#A/>$& 'F%>& L% 1 G#$#-"#!*/B/D$> L% *#-
<&F#M:
A
UA
U1G"
,
! UA — L%#A/>#" &+/D AG%.
#/:
1,4
856,05
1200
U1G" G$.
248
3. L$%=<# L%#A/>$& 'F%>& "#;$#G# =F!$% AG% L% *#-
<&F#M:
G"U*U 1uu ,
#/:
U
1
= 265,2 u 1,4 = 371,28 G$;
U
2
= 259,35 u 1,4 = 363,09 G$;
U
3
= 331,5 u 1,4 = 464,1 G$.
%"< =$#<, L%#A/>$% 'F%>% '!T#G# =F!$% AG% +>%$#-
><! 371,28 G$, &G#G# — 363,09 G$, >!>1#G# — 464,1 G$.
8.8
G%% +"F%%D>1+ L 5 #A/>$"/. /+=$: AG%$: L%#-
A/>#" +"F% 1000 G$., ' B1#<& #A/>$" #L& /'%BM%
148 $-G#; #L& — 136 $-G#; V #L& — 150 $-G#; / %
#A/>$" #L& — '# 160 $-G# "#;!$. #A/>$" #L-
& '%BMM>1 & T"/F@ &<#%@ '%B/. A=+F> </+=$: L%-
#A/>#" "#;$#G# =F!$% AG% ('/ =%+ #L%@&$"/ "#+>#-
&%> %$/ >%AF. 8.1).
’
1. +"/F1" =F!$ AG% '%BMM>1 & $!#$%"#@ &<#%@,
># AG%$: L%#A/>#" +F/ #L'#/F> </; $< <!>##< "#!-
*/B/D$>& "#$%$$ $#<. F B1#G# +'#=%>"& L$%=<# L%#A/-
>#" AG% L% 100-/+#>"##G# "#$%$$ $#< #A/>"& L%
*#<&F#M:
¦
u
m
i
1
G*UA100% ,
! * — *%">=$% "/F1"/+>1 G#$, /'%B1#%$% ->< #A/>$"#<;
G — G#$$% >%*$% +>%"% -G# #A/>$"%;
m — "/F1"/+>1 =F!$/ AG%.
#/:
1133,361,61501,6816021,311361,2148UA100% uuuuu
G$.
2. #L%@&D<# "#!*/B/D$> "#$%$$ $#< L% *#<&F#M:
100%UA
UA
$
,
! UA — L%#A/>#" &+/D AG%.
249
#/:
0,882
1133,36
1000
$ .
3. U%#A/>$& 'F%>& "#;$#G# =F!$% AG% <#;$% L$%:> L%
*#<&F#M:
@; uu
.
#/:
U1#L = 148
u
1,2 u 0,882 = 156,64 G$;
U2#L = 136
u
1,31 u 0,882 = 157,14 G$;
U3#L = 160
u
1,68 u 0,882 = 237,08 G$;
U4#L = 150
u
1,6 u 0,882 = 211,68 G$.
>;!, +&<%$: L%#A/>#" AG% #L'#/F!$: </; =F!$%<
AG% /'#/$# # "/F1"#+>/ /'%B1#%$@ $< $#<#-
G#$ >% "%F/*/"%B/. %:A/F1T% =%+>"% ''%%D $% #'F%>& '%-
B/ #A/>$"/ #L&, "/ '%BMM>1 & T"/F@ &<#%@ /
#!;%F '# 237,08 G$.
8.9
#L'#/F> </; #"!<< =F!$%< #A$=# AG% L%G%-
F1$: L%#A/>#" (#+$#$% L%#A/>$% 'F%>% >% '!</), O# #/-
$MD 630 G$, L &%@&%$$< /'%B1#%$#G# =%+&, '+#D$@
#L/ / +>%$#F!$@ "#!*/B/D$>/ >&## &=%+>/ (). P#>-
/A$& @/$& /$*#<%B/M $%!!$# >%AFB/ 8.4.
'!# 8.4
%;"#0" #0" #<: $($;01"
P/LO!
>% /$/B/%F
P+#D$:
>%*$:
#L
/'%B1#%$:
L% </+B1 =%+,
G#
P#G#$$%
>%*$% +>%"%,
"#'
P!>!$"# . . 168 72 1,1
#!$"# . . V 176 92 0,9
&=!!$"# . . IV 184 81 1,0
’
1. #L'#/F "#FF!">$#G# L%#A/>"& AG%, "% '%BMD L%
+'/F1$< $%#<, L/:+$MD>1+ '#'#B/:$# # /'%B1#%$#G#
250
L% </+B1 =%+& / L &%@&%$$< "#!*/B/D$>% >&## &=%+>/ ().
'#=%>"& L$%=<# "/F1"/+>1 A%F/, L%#AF!$& "#;$< '%B/-
$"#< L% *#<&F#M:
/ uu ,
! / — =%+, /'%B1#%$: -< '%B/$"#<;
— '#G#$$% >%*$% +>%"%;
— "#!*/B/D$> >&## &=%+>/.
#/ F "#;$#G# =F!$& AG%:
133,061,10,721681 uu &<. A%F/;
145,730,90,921762 uu &<. A%F/;
149,0410,811843 uu
&<. A%F/.
2. %F/ #L%@&D<# L%G%F1$& +&<& A%F/, L%#AF!$& +/<% '%-
B/$"%< AG%:
427,83149,04145,73133,06+&< &<. A%F/.
3. L$%=<# #FM (d) *#$& #'F%> '%B/ (YP), O# ''%-
%D $% #$ A%F:
+&<
YP
d
>;!:
1,473
427,83
630
d G$/&<. A%F.
4. A=+F<# L%#A/>$& 'F%>& "#;$#G# '%B/$"% L% *#-
<&F#M:
d U u
U$%=>1:
1961,473133,06U1 u G$;
214,661,473145,73U2 u
G$;
219,541,473149,04U3 u G$.
%"< =$#<, #"!<F!$: L%#A/>#" =F!$/ AG%: P!>!-
$"% . . — 196 G$, #!$"% . . — 215 G$, &=!!$-
"% . P. — 219 G$.