ࡱ> wyv%`~bjbjٕ.A% 8<((~ppppptr<k'm'm'm'm'm'm'$)h2,d'Qpp'pp'!!!Nppk'!k'!!:&,&p AC& &'0((M&R,,&&,&4!'' R(($** 2280#?@02;5=G5A:89 CG5B#G5B 70B@0B 8 4>E>4>2 2 ?>4A8AB5<5 !B0=40@B-:>ABC@A>20O$.302009949 >>@48=0BK: M;5:B@>==0O ?>GB0  HYPERLINK "mailto:acher@wiseowl.ru" acher@wiseowl.ru,  HYPERLINK "mailto:ancher77@mail.ru" ancher77@mail.ru Icq 170552870 !>45@60=85  TOC \o "1-3" \h \z \u  HYPERLINK \l "_Toc215399541" 2545=85  PAGEREF _Toc215399541 \h 3  HYPERLINK \l "_Toc215399542" 1. "5>@5B8G5A:85 >A=>2K CG5B0 ?> A8AB5<5 "!B0=40@B-:>AB"  PAGEREF _Toc215399542 \h 5  HYPERLINK \l "_Toc215399543" 1.1. >=OB85 8 ACI=>ABL A8AB5<K "!B0=40@B-:>AB"  PAGEREF _Toc215399543 \h 5  HYPERLINK \l "_Toc215399544" 1.2. @58<CI5AB20 8 =54>AB0B:8 A8AB5<K "!B0=40@B-:>AB"  PAGEREF _Toc215399544 \h 13  HYPERLINK \l "_Toc215399545" 2. =0;87 CG5B0 70B@0B 8 4>E>4>2 =0 ?@54?@8OB88 ?> A8AB5<5 "!B0=40@B-:>AB"  PAGEREF _Toc215399545 \h 16  HYPERLINK \l "_Toc215399546" 2.1. @0B:0O E0@0:B5@8AB8:0 ?@54?@8OB8O  PAGEREF _Toc215399546 \h 16  HYPERLINK \l "_Toc215399547" 2.2. @30=870F8O CG5B0 70B@0B 8 4>E>4>2 ?> A8AB5<5 "!B0=40@B-:>AB"  PAGEREF _Toc215399547 \h 17  HYPERLINK \l "_Toc215399548" 0:;NG5=85  PAGEREF _Toc215399548 \h 28  HYPERLINK \l "_Toc215399549" !?8A>: ;8B5@0BC@K  PAGEREF _Toc215399549 \h 30  2545=85  A>2@5<5==KE CA;>28OE E>7O9AB2>20=8O ?@>F5AA ?@8=OB8O C?@02;5=G5A:8E @5H5=89 B0:B8G5A:>3> 8 AB@0B538G5A:>3> E0@0:B5@0 1078@C5BAO =0 8=D>@<0F88 > 70B@0B0E 8 D8=0=A>2KE @57C;LB0B0E 45OB5;L=>AB8 ?@54?@8OB8O. 4=8< 87 MDD5:B82=KE 8=AB@C<5=B>2 2 C?@02;5=88 70B@0B0<8 ?@54?@8OB8O O2;O5BAO A8AB5<0 CG5B0 !B0=40@B-:>AB, 2 >A=>25 :>B>@>9 ;568B ?@8=F8? CG5B0 8 :>=B@>;O 70B@0B 2 ?@545;0E CAB0=>2;5==KE =>@< 8 =>@<0B82>2 8 ?> >B:;>=5=8O< >B =8E. !8AB5<0 AB0=40@B-:>AB 2>7=8:;0 2 !( 2 =0G0;5 XX 25:0. 0720=85 standard costs ?>4@07C<5205B A515AB>8<>ABL, CAB0=>2;5==CN 70@0=55.  !!!  2 30-5 3>4K =0 >A=>25 A8AB5<K AB0=;0@B-:>AB 1K; @07@01>B09 =>@<0B82=K9 <5B>4. !CI=>ABL A8AB5<K AB0=40@B-:>AB >?8A0; 0<5@8:0=A:89 M:>=><8AB 6>=>B0= 0@@8A>= 2 A2>5< B@C45 #G5B A515AB>8<>AB8 2 ?><>IL ?@>872>4AB2C.  MB>9 @01>B5 >= ?@54;030; >ACI5AB2;OBL CG5B A515AB>8<>AB8 ?@>4C:F88 ?> AB0=40@B=K< =>@<0<. B:;>=5=8O <564C D0:B8G5A:8<8 8 AB0=40@B=K<8 70B@0B0<8 =0:0?;820NBAO 2 B5G5=85 >BG5B=>3> ?5@8>40, 0 70B5< ?>;=>ABLN A?8AK20NBAO =0 ?@81K;L 8;8 C1KB:8. !B0=40@B >7=0G05B :>;8G5AB2> =5>1E>48<KE 4;O ?@>872>4AB20 548=8FK ?@>4C:F88 <0B5@80;L=KE 8 B@C4>2KE 70B@0B, :>AB >7=0G05B 45=56=>5 2K@065=85 ?@>872545==KE <0B5@80;L=KE 8 B@C4>2KE 70B@0B =0 548=8FC ?@>4C:F88. 0==K5, AD>@<8@>20==K5 2 A8AB5<5 "AB0=40@B-:>AB", A?>A>1AB2CNB @5H5=8N B0:8E 2>?@>A>2, :0: >?@545;5=85 A515AB>8<>AB8 548=8FK ?@>4C:F88, 70?0A>2, D>@<8@>20=85 ?>;8B8:8 ?@>406, >?5@0B82=>5 2KO2;5=85 >B:;>=5=89 8 :>=B@>;L 70 70B@0B0<8, 1N465B=>5 ?;0=8@>20=85, ?@>3=>78@>20=85 C@>2=O =>@<0B82=KE 70B@0B, ?>MB><C 40==0O A8AB5<0 8A?>;L7C5BAO =0 ?@>872>4AB25==KE ?@54?@8OB8OE. &5;L :C@A>2>9 @01>BK  @0A:@KBL ACI=>ABL, 7=0G5=85 8 ?>@O4>: CG5B0 70B@0B 8 4>E>4>2 2 A8AB5<5 AB0=40@B-:>AB. ;O >ACI5AB2;5=8O MB>9 F5;8 =5>1E>48<> 2K?>;=8BL A;54CNI85 7040G8. 1. @0A:@KBL ?>=OB85 8 ACI=>ABL A8AB5<K "!B0=40@B-:>AB"; 2. >F5=8BL ?@58<CI5AB20 8 =54>AB0B:8 A8AB5<K "!B0=40@B-:>AB"; @0AA<>B@5BL ?>=OB85 =>@<0B82=KE 70B@0B 2 A8AB5<5 AB0=40@B-:>AB. 3. ?@>25AB8 0=0;87 CG5B0 70B@0B 8 4>E>4>2 =0 ?@54?@8OB88 ?> A8AB5<5 "!B0=40@B-:>AB". 1J5:B>< 8AA;54>20=8O :C@A>2>9 @01>BK O2;O5BAO ?@>872>4AB25==>5 ?@54?@8OB85   "". @54<5B>< 8AA;54>20=8O O2;O5BAO CG5B 70B@0B 8 4>E>4>2 =0 ?@54?@8OB88 ?> A8AB5<5 "!B0=40@B-:>AB". 0:;NG5=85 >42>4O 8B>38 :C@A>2>9 @01>BK, <>65< A45;0BL A;54CNI85 2K2>4K: !8AB5<0 CG5B0 =>@<0B82=KE 70B@0B, 8;8 "AB0=40@B-:>AB" (Standard-cost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z |  ǿǻt$jhjF(hB*UphhVWhB*phhB*phjhB*UphhjF(h0JjhUhjhU h@ hhmH sH (hhCJOJPJQJaJnHtH(hhCJOJPJQJaJnHtH& 2  *   % dhgd[$Sdh`Sa$gd[$Sdh`Sa$gd$a$gdFfd$Ifgd~~  * , Z \ ^ ` ̡̼wYC)C3jhAh[CJOJQJUaJmHnHu*hAh[CJOJQJaJmHnHu:jhAh[0JCJOJQJUaJmHnHu'hAh[CJOJQJaJmHnHu+hAh[0JCJOJQJaJmHnHu4jhAh[0JCJOJQJUaJmHnHuhAh[5CJOJQJaJ(jhAh[5CJOJQJUaJh[5CJOJQJaJ!h5CJOJQJaJmH sH  . 0 2 4 ȵȚppRp<<*hAh[CJOJQJaJmHnHu:jhAh[0JCJOJQJUaJmHnHu+hAh[0JCJOJQJaJmHnHu'hAh[CJOJQJaJmHnHu4jhAh[0JCJOJQJUaJmHnHu$h[CJOJQJaJmHnHu3jhAh[CJOJQJUaJmHnHu9j hAh[CJOJQJUaJmHnHu $ & ( * ȵȚppRp<<*hAh[CJOJQJaJmHnHu:jhAh[0JCJOJQJUaJmHnHu+hAh[0JCJOJQJaJmHnHu'hAh[CJOJQJaJmHnHu4jhAh[0JCJOJQJUaJmHnHu$h[CJOJQJaJmHnHu3jhAh[CJOJQJUaJmHnHu9jhAh[CJOJQJUaJmHnHu   z | ~ ȵȚppRp<<*hAh[CJOJQJaJmHnHu:jhAh[0JCJOJQJUaJmHnHu+hAh[0JCJOJQJaJmHnHu'hAh[CJOJQJaJmHnHu4jhAh[0JCJOJQJUaJmHnHu$h[CJOJQJaJmHnHu3jhAh[CJOJQJUaJmHnHu9jhAh[CJOJQJUaJmHnHu ȵȚppRp<<*hAh[CJOJQJaJmHnHu:j hAh[0JCJOJQJUaJmHnHu+hAh[0JCJOJQJaJmHnHu'hAh[CJOJQJaJmHnHu4jhAh[0JCJOJQJUaJmHnHu$h[CJOJQJaJmHnHu3jhAh[CJOJQJUaJmHnHu9j hAh[CJOJQJUaJmHnHulnpȵȚppRp<<*hAh[CJOJQJaJmHnHu:j hAh[0JCJOJQJUaJmHnHu+hAh[0JCJOJQJaJmHnHu'hAh[CJOJQJaJmHnHu4jhAh[0JCJOJQJUaJmHnHu$h[CJOJQJaJmHnHu3jhAh[CJOJQJUaJmHnHu9j hAh[CJOJQJUaJmHnHuxz|ȵȚppRp<<*hAh[CJOJQJaJmHnHu:j hAh[0JCJOJQJUaJmHnHu+hAh[0JCJOJQJaJmHnHu'hAh[CJOJQJaJmHnHu4jhAh[0JCJOJQJUaJmHnHu$h[CJOJQJaJmHnHu3jhAh[CJOJQJUaJmHnHu9j hAh[CJOJQJUaJmHnHuLȵȚppRp<<*hAh[CJOJQJaJmHnHu:jy hAh[0JCJOJQJUaJmHnHu+hAh[0JCJOJQJaJmHnHu'hAh[CJOJQJaJmHnHu4jhAh[0JCJOJQJUaJmHnHu$h[CJOJQJaJmHnHu3jhAh[CJOJQJUaJmHnHu9j hAh[CJOJQJUaJmHnHuZ   "$&(*<$Sdh`Sa$gd[ $dha$gd[$ % dha$gd[  % dhgd[LNPTVXZ\^ȵȚppRp<<*hAh[CJOJQJaJmHnHu:js hAh[0JCJOJQJUaJmHnHu+hAh[0JCJOJQJaJmHnHu'hAh[CJOJQJaJmHnHu4jhAh[0JCJOJQJUaJmHnHu$h[CJOJQJaJmHnHu3jhAh[CJOJQJUaJmHnHu9j hAh[CJOJQJUaJmHnHu*:<ȵȚqdUI<#1h1h[B*CJOJPJQJaJnHphtHh1h[CJOJQJh[CJOJQJaJhAh[CJOJQJaJh[5CJOJQJaJ(jhAh[5CJOJQJUaJ'hAh[CJOJQJaJmHnHu4jhAh[0JCJOJQJUaJmHnHu$h[CJOJQJaJmHnHu3jhAh[CJOJQJUaJmHnHu9j hAh[CJOJQJUaJmHnHu <`^L :!!h"################gd[$Sdh`Sa$gd[  *,.>@JLNhj8:PR\^`ˬh1h[CJOJQJ=h1h[B*CJOJPJQJ^JaJmH nHphsH tH1h1h[B*CJOJPJQJaJnHphtH5h1h[B*CJOJPJQJ^JaJnHphtH<`pr&(BDFHVXrvxz*.BDPRjlnp+h[B*CJOJPJQJaJnHphtH5h1h[B*CJOJPJQJ^JaJnHphtH1h1h[B*CJOJPJQJaJnHphtHG.046DFNZ\^rt(*6:FHjl~˴(h1h[CJOJQJ^JaJnHtH1h1h[B*CJOJPJQJ^JnHphtH-h1h[B*CJOJPJQJnHphtH1h1h[B*CJOJPJQJaJnHphtH5h1h[B*CJOJPJQJ^JaJnHphtH4R f 6!:!!!d"h"""####䳤˗~nana~h[CJOJQJ\]h8h[CJOJQJ\]h8h[CJOJQJaJh[CJOJQJh1h[CJOJQJhph[CJOJQJaJ/h[B*CJOJPJQJ^JaJnHphtH1h1h[B*CJOJPJQJaJnHphtH5h1h[B*CJOJPJQJ^JaJnHphtH##V##### $$$& '>'H''''\(p(r(z(R)T)\)hUh:UhU4hOh[B*CJOJPJQJ\aJ&nHphtH$hOh[CJOJQJaJnHtH1hOh[B*CJOJPJQJaJ&nHphtHhOh[CJOJQJaJ-hOh[B*CJOJQJaJ&nHphtHh[CJOJQJ^JnHtH$hOh[CJOJQJ^JnHtHhAh[CJOJQJaJh[h[CJOJQJh1h[CJOJQJh[CJOJQJaJ###$$&@''r(T)X*+&,-\^`bdffff$Sdh7$8$H$`Sa$gd[$Sdh`Sa$gd[$Sdh`Sa$gd[gd[\)V*X*`*++-Zb&ccd&fLffffffӼ橙{n_O_OB>/hAh[CJOJQJaJh[hOh[CJOJQJhOh[CJOJQJ]^JhOh[CJOJQJaJh[CJOJQJ\]h[CJOJQJaJh[CJOJQJ^JnHtHUh[CJOJQJaJnHtH$hOh[CJOJQJaJnHtH-hOh[B*CJOJQJaJ&nHphtH$hOh[CJOJQJaJnHtH1hOh[B*CJOJPJQJaJ&nHphtH2. !8AB5<C =52>7<>6=> ?@8<5=8BL =0 2A5E AB048OE 687=5==>3> F8:;0 ?@>4C:F88. 0: ?@028;>, 2 ?5@8>4 @07@01>B:8 8 2=54@5=8O B>20@0 =0 @K=>: 70B@0BK 1>;55 =5 ?@54A:07C5<K, ?>MB><C @0AG5B =>@<0B82=KE 70B@0B <>65B 1KBL >ACI5AB2;5= 2 4>AB0B>G=>9 AB5?5=8 ?@81;878B5;L=>. 3. !8AB5<0 =5 >E20BK205B :0G5AB25==KE ?>:070B5;59 45OB5;L=>AB8 ?@54?@8OB8O. >A:>;L:C A8AB5<0 >?8@05BAO =0 ?>:070B5;8 ?@>872>48B5;L=>AB8 8 25;8G8=K 70B@0B ?@8 @5H5=88 >A=>2=>9 7040G8, <8=8<870F8O 70B@0B 8 >B:;>=5=89 D0:B8G5A:8E ?>:070B5;59 >B =>@<0B82=KE, ?@>1;5<K C;CGH5=8O :0G5AB20 ?@>4C:F88, @0AH8@5=8O =><5=:;0BC@K 4>?>;=8B5;L=KE CA;C3 >AB0NBAO 2=5 A8AB5<K. 4. B:;>=5=8O >B =>@<0B82=KE 70B@0B, ?>:07K20NI85 ?@52KH5=85 D0:B8G5A:8E 70B@0B =04 =>@<0B82=K<8 (8;8 =0>1>@>B), :0: ?@028;>, A;8H:>< 03@538@>20=K, => =5 2A5340 ?@82O70=K : :>=:@5B=K< 2840< ?@>4C:F88, B5E=>;>38G5A:8< CG0AB:0<, ?0@B8O< ?@>4C:F88. !D5@0 ?@8<5=5=8O 40==>9 A8AB5<K CG5B0 70B@0B 4>AB0B>G=> H8@>:0, 8A:;NG5=85 A>AB02;ONB ?@54?@8OB8O A =5?>AB>O==>9 =><5=:;0BC@>9 2K?CA:05<>9 ?@>4C:F88 8;8 =5AB018;L=>9 B5E=>;>3859 ?@>872>4AB20, 0 B0:65 45OB5;L=>ABL =0 MB0?5 @07@01>B:8 8 2=54@5=8O =>2>3> 2840 B>20@0.  ?@0:B8G5A:>9 G0AB8 1K; ?@>2545= 0=0;87 CG5B0 70B@0B 8 4>E>4>2 ?> A8AB5<5 "!B0=40@B-:>AB" =0 ?@8<5@5  @>872>4AB25==0O :><?0=8O "". A=>2=K<8 =0?@02;5=8O<8 45OB5;L=>AB8   "" O2;O5BAO ?@>872>4AB2> 8A:CAAB25==KE 5;>: 8 8745;89 87 ?;0AB<0AAK. K;8 @0AA<>B@5=K >@30=870F8O CG5B=>3> ?@>F5AA0 ?> A8AB5<5 "AB0=40@B-:>AB", ?>@O4>: >B@065=8O >?5@0F89 =0 AG5B0E 1CE30;B5@A:>3> CG5B0 ?@8 A8AB5<5 "AB0=40@B-:>AB, 0 B0:65 CG5B ?> >B:;>=5=8O< 2 A8AB5<5 "AB0=40@B-:>AB". !?8A>: ;8B5@0BC@K :A5=5=:> .$. >@<0B82=K9 <5B>4 CG5B0 2 ?@><KH;5==>AB8: "5>@8O, ?@0:B8:0 8 ?5@A?5:B82K @0728B8O. - .: $8=0=AK 8 AB0B8AB8:0, 2003. ?G5@G . #?@02;5=G5A:89 CG5B: ?@8=F8?K 8 ?@0:B8:0. - .: "$8=0=AK 8 AB0B8AB8:0", 2002. 0A8= $.. #?@02;5=G5A:89 CG5B: CG51=>5 ?>A>185.  ., 2007. 0E@CH8=0 .. CE30;B5@A:89 C?@02;5=G5A:89 CG5B.  .: <530  , 2004. >;>287=8=0 . "., @E8?>20 .. CE30;B5@A:89 C?@02;5=G5A:89 CG5B: #G51. ?>A>185.- : " 5;18, 74-2> @>A?5:B, 2005. CI8=0 .-., 0;0:8@520 .. #?@02;5=G5A:89 CG5B: >A=>2K B5>@88 8 ?@0:B8:8: #G51=>5 ?>A>185.  .: 2004. @C@8 . #?@02;5=G5A:89 8 ?@>872>4AB25==K9 CG5B. - 6-5 874. - .: ."-, 2007. @C@8 . 2545=85 2 C?@02;5=G5A:89 8 ?@>872>4AB25==K9 CG5B: 5@. A 0=3;.  .: C48B, 2001. 20H:528G .. CE30;B5@A:89 C?@02;5=G5A:89 CG5B: #G51=8:.  .: .@8ABJ, 2003. 025@8=0 .. #?@02;5=G5A:89 CG5B. - .: $8=0=AK, 2004. 0@?>20 ".. #?@02;5=G5A:89 CG5B: CG51=8: 4;O 2C7>2.  .: =D@0-, 2004. 0ALO=>20 ..., >;5A=8:>2 !.. #?@02;5=G5A:89 CG5B ?> D>@<C;5 B@8 2 >4=><. - .: !B0BCA-2>, 2005. 5@8<>2 .-. #?@02;5=G5A:89 CG5B: #G51=8:. - .: 740B5;LA:>  B>@3>20O :>@?>@0F8O 0H:>2 8 0 , 2005. >20;52 .., !>:>;>2 /.. A=>2K C?@02;5=G5A:>3> CG5B0: #G51=>5 ?>A>185. - !1.: !", 2003. >=4@0B>20 .. A=>2K C?@02;5=G5A:>3> CG5B0: #G51=>5 ?>A>185.  .: $8=0=AK 8 AB0B8AB8:0, 2002. C:C:8=0 .. #?@02;5=G5A:89 CG5B: #G51. ?>A>185.  .: $8=0=AK 8 AB0B8AB8:0, 2004. 8H8= ... #?@02;5=G5A:89 CG5B: C?@02;5=85 70B@0B0<8 8 @57C;LB0B0<8 ?@>872>4AB25==>9 45OB5;L=>AB8.  .: 5;> 8 !5@28A, 2002. 8:>;0520 ., (8H:>20 ". #?@02;5=G5A:89 CG5B.  .: # !!, 2004. 0;89 . $. @30=870F8O C?@02;5=G5A:>3> CG5B0.- .: 5@0B>@-@5AA, 2003. #?@02;5=G5A:89 CG5B: #G51=>5 ?>A>185 / >4 @54. ..(5@5<5B0.  .:  $- !!, 2004. (52G5=:> .. #?@02;5=G5A:89 CG5B. - : (:>;0 =B5;-!8=B57, 2004.  620A. (8@>1>:>2 .., >AB520 .., 0@5:>20 .. @>1;5<K AB0=>2;5=8O 8 @0728B8O C?@02;5=G5A:>3> CG5B0 2 >AA88. - 2007. - ! 1.  A.36-39. 40<>2 . >@<0B82=K9 CG5B 8 A8AB5<0 "AB0=40@B-:>AB" (0G0;>) // $8=0=A>20O 3075B0. 538>=0;L=K9 2K?CA:.  2007. - !19. 40<>2 . >@<0B82=K9 CG5B 8 A8AB5<0 "AB0=40@B-:>AB" (@>4>;65=85) // $8=0=A>20O 3075B0. 538>=0;L=K9 2K?CA:.  2007. - !20.  A.18-20. 40<>2 . >=F5?F8O, ACI=>ABL 8 DC=:F88 C?@02;5=G5A:>3> CG5B0 // $8=0=A>20O 3075B0. 538>=0;L=K9 2K?CA:.  2007. - !18.  A.12-15. >;>H8= .. @0:B8G5A:85 0A?5:BK ?>AB0=>2:8 A8AB5< C?@02;5=G5A:>3> CG5B0 // $8=0=A>20O 3075B0.  2006. - !31.  A.17-20. @BNI5=:> .. 0728B85 8 A>2@5<5==>5 A>AB>O=85 A8AB5< CG5B0 70B@0B // -:>=><8G5A:89 0=0;87: B5>@8O 8 ?@0:B8:0.  2007. - !22.  A.24-26. C7L<8=0 .!.  @0728B88 <5B>4>;>388 C?@02;5=G5A:>3> CG5B0 // CE30;B5@A:89 CG5B. - 2007. - ! 1.  A.31-35. "5@5E>20 .. 564C=0@>4=K9 >?KB >@30=870F88 C?@02;5=G5A:>3> CG5B0 // 564C=0@>4=K9 1CE30;B5@A:89 CG5B.  2007. - !5.  30-35. %>B $.". !8AB5<0 "AB0=40@B-:>AB" G5@57 ?@87<C 1CE30;B5@A:>3> (D8=0=A>2>3>) CG5B0 // -:>=><8G5A:89 0=0;87: B5>@8O 8 ?@0:B8:0.  2008. - !1.  A.23-25. & & &     fffffffgrhhitjHkklJmm$ & F 8Sdh7$8$H$^`Sa$gd[!$ & F 8Sdh7$8$H$^`Sa$gd[$ & F 8Sdh^`Sa$gd[$Sdh`Sa$gd[gd[ffgggphrhhhhij jljnjpjrjtjDkFkHkkkFmHmmm0nzfWFFF hh[CJOJQJ^JaJhph[CJOJQJaJ'h[@B*CJOJQJ^JaJph-hdMh[@B*CJOJQJ^JaJph hdMh[CJOJQJ^JaJ h*ch[CJOJQJ^JaJh[CJOJQJ^JaJ huAwh[CJOJQJ^JaJ$hph[CJOJQJaJnHtHhq`h[CJOJQJaJh[CJOJQJaJmRn ooptqrss2ttxuvtwxy~z{j|h}~~~$ & F 8SdD7$8$H$^`Sa$gd[$ & F 8Sdh7$8$H$^`Sa$gd[0nRnnnnnoo ovozooooooooppppppqrqrrrrssss.t0t2ttttbuduhuޭЭЭММЋzzii h8_h[CJOJQJ^JaJ h)h[CJOJQJ^JaJ hOh[CJOJQJ^JaJ h]]jh[CJOJQJ^JaJ h*Nh[CJOJQJ^JaJ#h0h[CJH*OJQJ^JaJh[CJOJQJ^JaJ huh[CJOJQJ^JaJ h0h[CJOJQJ^JaJ)hulvvrwtwwwwfxjxlxx~z{h}~~~~~~~~~~~~пЬhZ(jhZ(Uh[hq`h[CJOJQJaJ hq`h[CJOJQJ^JaJ hOh[CJOJQJ^JaJh[CJOJQJ^JaJ huh[CJOJQJ^JaJ~~~~~~~~~~ ,1h. A!"R#n$n% $$If!v h55`55Z5555P5 w#v#v`#v#vZ#v#v#v#vP#v w:V  `````````Z6, 5 34pZytskd$$If  7! %!"A#$ `````````Z6$$$$34apZytDyK acher@wiseowl.ruyK 0mailto:acher@wiseowl.ruDyK ancher77@mail.ruyK 0mailto:ancher77@mail.ru}DyK _Toc215399541}DyK _Toc215399541}DyK _Toc215399542}DyK _Toc215399542}DyK _Toc215399543}DyK _Toc215399543}DyK _Toc215399544}DyK _Toc215399544}DyK _Toc215399545}DyK _Toc215399545}DyK _Toc215399546}DyK _Toc215399546}DyK _Toc215399547}DyK _Toc215399547}DyK _Toc215399548}DyK _Toc215399548}DyK _Toc215399549}DyK _Toc215399549X@X [1KG=K9 d$CJOJPJQJ_HaJmHsHtH ^@^ [ 03>;>2>: 1$<@&5CJ KH OJPJQJ\aJ BA@B A=>2=>9 H@8DB 0170F0Xi@X 1KG=0O B01;8F04 l4a .k@. 5B A?8A:0XOX [ =0: =0:4*5CJ KH OJQJ\_HaJ mHsHtH 4@4 [ 3;02;5=85 1:U@: [ 8?5@AAK;:0 >*B*ph2&@!2 [ =0: A=>A:8H*^O2^ [ ConsNormal7$8$H$`OJQJ^J_HmHsHtHloBl =0: =0: =0: =0:$dhCJOJPJQJaJmH sH O%JSX[`aefg yfn_     /  u & _ 4 Fp9,dZc\56789:;<=O,j-HK e 5!!5""2##($$=%A%C%D%F%G%I%J%L%M%P%0 0 0 0 0 0 0 0 0 0 000000000000000000000000000000000000000000000000000000000000000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0= 0= 0= 0= 0= 0= 0= 0= 0= 0 = 0 = 0 = 0 = 0 = 0= 0= 0= 0= 0= 0= 0= 0= 0= 0= 0= 0= 0= 0= 0= 00@0H00@0H00@0H00@0H00H00\JSX[`aef P%J00SJ00SJ00SJ00SJ00SJ00SH00 H00 H00 H00@0000  L`#\)f0nhu~ !#$&'()*,ACD<#fm~~"%+@BE~-.NXtvwyEacdfLhkln=Y\]_O%XX X%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕ̕ _Hlt215420802 _Hlt215422517 _Hlt215419852 _Hlt215417946 _Hlt215417947 _Hlt215418100 _Hlt215422469 _Hlt215419526 _Hlt215421017 _Hlt215421952 _Hlt215422811 _Toc215399541 _Toc215399548 _Toc215399549 !..2 =P%@@@@@@@@@ @ @ !..2NP%<I}:DpzKU < H A%A%C%C%D%D%F%G%I%J%L%M%P% Fc;>0 4 A%A%C%C%D%D%F%G%I%J%L%M%P%Jg =O- !!"5"""=%@%A%A%C%C%D%D%F%G%I%J%L%M%P%A%A%C%C%D%D%F%G%I%J%L%M%P%*%Z8`~h#^#`OJQJo(hH-h^`OJQJ^Jo(hHoh ^ `OJQJo(hHh^`OJQJo(hHhc^c`OJQJ^Jo(hHoh3^3`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh 88^8`hH.h ^`hH.h  L ^ `LhH.h   ^ `hH.h xx^x`hH.h HLH^H`LhH.h ^`hH.h ^`hH.h L^`LhH.*%Z8~tU|Z-Z(`R%[JSX[`aef  $P%@ff PffLO%pp p pppZUnknownGz Times New Roman5Symbol3& z Arial7&{ @Calibri7K@Cambria?5 z Courier New;Wingdings"1hrF2ӦCCYn4.%.%2qHP ?-2 !>45@60=85Anna Chernenkosovik  Oh+'0|  8 D P\dlt Anna Chernenko Normal.dotsovik5Microsoft Office Word@G@7O@~yA՜.+,D՜.+,< hp  HomeC.%'    8@ _PID_HLINKSAB;8 _Toc215399549;2 _Toc215399548;, _Toc215399547;& _Toc215399546;  _Toc215399545; _Toc215399544; _Toc215399543; _Toc215399542; _Toc215399541# mailto:ancher77@mail.ru Ylmailto:acher@wiseowl.ru   !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFHIJKLMNPQRSTUVWXYZ[\]^_`abcdeghijklmopqrstuxRoot Entry FѼAzData G1TableO,WordDocument.SummaryInformation(fDocumentSummaryInformation8nCompObjq  F Microsoft Office Word MSWordDocWord.Document.89q