MaJIbHoro BsrpHaHra. floerouy B pacqeTax yAo6Hee roJrb3oBarbcfi He
rioJ'IHoir cyMMort sarpar, a HX nrpHparqeHlreM. Ec.iir.r rtpoAHO,SepeHi{H-
poBarb BbrpalKeHHe (23.1) no napaererpy Y, ro Mi.rHlrMyM 3arpar 6y-
AeT rrpH yc/roBLrflx
d3rec,d3oun...d23--T--r-z#:0 u #>0
Bropoe yc.rloBlre flpaKTHqecKH BCerAa BbrrnoJ'IrrfeTcfl. lip, MaJ'rbtx
KOHeqFrbrx npHpaiqelrHflx 3aTpaT LI 3a,Merre H,HfeKCa <<AOil>> FIa <<3aM>>
noryrtHvl
ASrec : A3..*,, (23.2)
T. e. oirrHM0,rlbFrbrM 6yrer 3HaqeHr.re liapa]reT,pa, npH IIepexoAe K Ko-
Tqp0vy or ero npeAbi-lyrrero sHaqeHlifl npr{paLrreHrre 3arpar no f3C
A3T:C IPAKT[iqCCKIi PABIIO CHIIifiEHIiIO 3ATPAT NO 3A}ICHflCMOM}'BA-
pHaHTy A3.un,.
06uisft xpHrepuri oIITnMaJ'IbFIocrlr - MrrHHi\r)'M 3aTpaT flo 3Hepro-
CHCTCMC - MOX(.IIO fiPCACTANHTb II B BHTE CPOKA OKYNAEMOCTH AOION-
H HTe"l bH blx K3 I1 HT3 ilOe"{ Oxef{ liit.
Bnr,pasnvr n,panyrc H JreByro qacrH (23.2) qepe3 cocraBJrrrorqne 3a-
rpar (cu. rn . 21):
E,,AK.sc * Lkl ,t, = E,,AR..,, f ^7 r^,,.
3auenne E" : I ft*,,noilyqHM
a(rac - aKr",
LHr^r, - L4rec\ xn'
t-leeafl qacrb 3Toro Bbrpax(eHHr npe.l,craB;-rfle T co6oir Qa r<ravecxsr?
cPoK oKyIIaeMocrH,{onorlHHTe.,TbHbrx KannTa.Toe.iroxenkiii Ta 1tpH rro-
BbrueHHH napaMerpa f3C.
Taxulr o6pasolr, onrHMaJIbHbrM 6y-rer 3HaqeHr{e na,paMeTp a y,
npH nepexoAe K KOrOpoMy or npeAbrAyurero MeHbuefo 3HaqeH?rfl cpoK
O Kyna eMOCTH !,OIIOJIII HTe,rlbHOro np H.p a uIeHHq K3 IlHT3.rl Oe'rtOxeH l.t,fi nO
cp a B H eH HIO c np Hp a uIeH HeM Ka IIHTa J'IoB.r-tOx(eFI ]i it e s a tu eufl eM ui ft sa o H-
a rrT .paBeH riopMaTT.IBHOMy ; -t6XTr'.
klrax, Qopvy.'ru (23.1)- (23.3) panHo(eHr{br H sBrrrrorcfi pa3J,rHri-
HbI}IH TOJIbKO NO QOP'UC BHPA}KCHHff CAHHOTO 3KOFIOMHqCCKO|O KPH.
repHff -itvrH'rrrrMylra 3arpar B sHepfocHcreMe. 3rlr sopMynbr HofioJrb-
3!'rorcfi n.pa au6ope ocHoBHbrx napa,MeTpoB fHIpoy3Jra B qeJroM, T. e.
npH_o6ocrroBaHHH orMerKH Hfly, ycranbenennoli MorqHocrH H r. A.
_ flpnr KoM'nJIeKCHoM HCnoJIb3oBaHHH BoAoror(a cr.pyr(Typa qeaeaol:r
0yuxt(l'IH H pacqeTbt cyuecrBeHHo ycnox(+rrlorcfl, TaK KaK AoJrlKHbrytlflTbIBaTbcf 3arparbr lr tix H3t!{eHeHr{fl He TOnbKo no 3HepfocHcreMe.
TIO H NO APYTNM KO.\{NOHCI{TAM KOMIIJIEKCA.
Paccvorprrlr oco6enHocrr{ crpvKrypu qereaoir $y,urqHn npH onrr{Mrr3arrHtr napa-
[lerpoB Bo;lorlPo8o,ltlullr coopy)+(eHHii. I'lsMerrenne napaMerpoB BoAonpoBoAgulrrx co-
op1'xerrrrir (ce,terrrru Kal{aJa, Ar{atrrerpa rp,v-6onpouo;la t{ T. jl.) cBff3aHo c H3MeHerrHey
nolepb 3ncKTp03Hepilrrr.
432
123.3)
llocxonuxy KonrzqecrBo pecypca, a cneAoBareflbuo, II noABeAeusoft t< fOC euep-
rt{H nocroflHHo, Anfl coxpaHeHltfl 6a.nasca gHeprHH B gHeprocncTeivre Bo3pacralotune
npu yi\leHbrxerrHtr napaN{eTpoB coop}")*ieHH[r norepH 3HepfHH AOxiKI{bl KONlneHCllpO-
Barbcr AononHHTelrnofi arrpa6orlioli gail{sr,xanuax (eaueHaeutr.x) 3ner(rpocraHqttl'r.
TorAa sarparbt no l-ruy BapHaHry nap aN,rerpa B 3HeprocucreMe N,tox(Ho npeAcra-
B[{rb B BilAe CyMMbr
Ssci : 3rrc, -l- J3 A3r, (23.4)
rle Sptg; - tl3MeHflou{ancr qacrb 3arpar no I-3C, 3aBucqqafl or fiapatlterpa
coopyiKeHrrn; a3; - rr3I{eilerftre norepb 3r{ePflrH; 3cr - }Aeilbttbr0 3aTPaTbt H? !,oflo;1-
Hnte"lurrurir KuJ.roBarr-rtac 3fleKTpo3Hepfritr r{a 3aMeHq€iltb(x 3r'tet(TpocraHu}tr.\ 3gepfo-
cHcTeItbr.
Onrurra-rsnsri'.r 6i'Aet Bapnarrr napa.\rerpa, Koropolr!, coorBercrByer r{rtHl{}raJlb-
rroe 3Ha'reHrre Bbrpaxeulrn (23.4).
f.rH Bbrno:rr{€Hr{fi onrrcaHrrbr-\ BL.rue onrr-r}rH3aqHoHHbr.\ pacqeroB rieo6xoAttva
npelBaplrTe.lbHarr IIo.],roToBKa r{cxo-1,r{br x i,aHHblx Tal{lrx, KaK KaI]ilTa.]08.1o]deHHfl,
H3iepii{Kn npon3Bo,q,crBa n HX npHpatqeHHn, coorBercrB}'tolqHe ue6o,tlLurn{ n3}teHe-
HtltlLl 1ICKOIIOTo IIapalv{eTpa rrl]poy3xa.
I(anrrra,rosflor*(€HHfi B npoeKrnpy'euoni rrrApoy3en onpeie;rflrorcrr Ha ocuoBaHt(Ft
cI{crbr u.'ur cMerHo-$xnaHcoeoro pacqera (clr. S 22.5).
flpHpauteurrr Kanrr ra.'roB,-roxeurrir onpeAenrorcq ar{6o KocBeuHo, KaK pa3HocTb
KannraioB.roxeunir 3anpoeKTI{poBaHr{brx BapuaHroB, ;ru6o npfl}{brN{ cqero}(. A,rn
ncno.rb3oBaHl{fl nepBoro n1'ru yro6Hrr.rr rrB.:rrrcrcfl r'pa+nqecKoe npojlcraB-
Jr e n l e 3aBItcH-\{ocreir }rexiJ,\f 3KoHo.\utqecK}t}trt floKa3areirfl}rr{ H trcrtoybr}tt{ fiapa-
Nrerpalilr rlr.Ipo,r-3na, Hanprrlrep tr{exry Ii, I4 u A',;Ta, Hny. 3ro corpau{aer o6teu
pacqeTOB It iaeT B03ItOi+\llOCTb tlOJ\-qltTb 3KOllOMilqeCKI{e fiOKa3aTe.illl t.:Iq.'Irc60rO
tl[)O.VC/fi]'TOqHOTO 3Haqettllfl napallerpa, Ailfl KOTOpOTO Ile npOH3tsO-1,llr'lLlcb pacqeTbl.
OAuaxo 3Tl{M frpne}to\f }ro;{lro no.'rb3oBarbcfl To.{bKo ror,q,a, Kor,la rr3}reHeHrre napa-
MeTpa Ha BCeM HCcJ'IeAyeMOl,l AIIana3OHe He CBfl3alJO c It3yeHeHHe\t KOltnOIlOBKlt
ntfpo\'I3.1a, TtIna oTAerbHbrx coopv:+(ettHfr n.rn ap)'n{Mr{ rpanropavrr, Bbr3HBatou{n}til
cHaui;oo6pa3Hoe H3MeHeHHe 3KoHoMIrqecKt{.\ noKasarerefr.
Do.nee roqHb{ryt fle.'Ifercfl nropoir nvrb-npnuoir cqer, xoropurii npeJ,nora-
raer yqer KoHKperHbt.\ H3rieHetrrir trttra n ra6apHroB coopyxenrrir rr o6opy.l.onanun,
o6tevoe crporir€flbr'rbt.\ H Moura)+(ttbrx pa6or, cBfl3aHHH.\ c ir3IteHenue.!r napa.!{erporl
rltapoy3.ra. OqeHo Ba;dHL,{M FB;rflerct{ ({errioe Bl>rJIB;T€u}{€ Te.\ SneyettroB, rioropbrc
noABepfanTcf H3[feHeHuflM npH H3MelrerrHn rrcKoMoro napaMeTpa.
Aono;nltreirbttbre NaflHTa.ToBr'roi,{tcrtlrr no r,r. 2 pasle;:a .\ cvetu onpeAexnrorcrr
npfltvtbt.v cqeroM. fl,nn no;ryvertrrH no.lrroro npHpauIeHHq I(anlra.'ros.roxerrtrii cneAyer
TaK>xe yqecrb np';tpauleHl{fl flx flo ocra.rrbHu[{ rnaBaM cMeTil (onpe4eanroTcfl KocBeH-
Ho B ilpoi{eHraK crolt}locr}r crpol(Te:'lbHo-ItoHTaxiHbtx pa6Or flo fJ'r.2) r{ Apyrrre
uaA6aextt - Ha Helloruory rol{euKJ'rar}'pbl crponre.rrb}rHX pa6or, Ha HeyqreHHL,re pa-
6oru u np.
PIsAep)*(KII no rttApoy3ry, KaK 6u,ro noKa3aHo B S 22.5, onpeAe.rrrrorcfl Kar(
cyMr{a arropTH3ar(HoHr{brx oTgHCrTeUHii rr sr<crr.ryyarar{HoHHbr,\ pacxoAoB.
flpll onpeAeneHHH rrpr{pau,enun H3Aep)Ker( cneAyer yqrIrL{Barb, qro r13MerreHrre
H3Iep,+ieK npOIICXOAIIT Henponoptt,tlollz.i'lbHO H3MeHellHHl K3flIITa;lOBrrOXieUtrir. [{a ar"rOp-
Ttl3aUH0lllIble oTqHcJIeHHfl B:'lltfi€l'crp)'fiTypa KanuTanoenOxeHlli, n3MetreuHe noropOii
nprtBollltr K ir3Metrelnno cpeAnero npor(cltra otqrtc,resrrfi. B qacrlt co6creerrrro eKc-
llnyarattlloHxblx pacso.{oB nptl ri;trporioM /lnana3orre }t3veHe.r{nH }crilttoB;lerrtroft ltout-
tocnr f3C 6yrrcr u3;\reHRTbcn 1,,lelunr,rii pacroA (p),6;/rtBr).
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