ࡱ> MOL%`@bjbjNN.F,,6666666J<JP(((((Z$VhbE6Z((ZZ66(( HHHZ6(6(HZHH66(  @--"l"C\ 0P, @  6# H ~> PZZZZJJJ JJJ JJJ666666 2152-:>=><8G5A:0O B5>@8O"8?K ?@54?@8OB89,?@54AB02;ONI8E @07;8G=K5 D>@<K A>1AB25==>AB8 2 M:>=><8:5 ?5@5E>4=>3> ?5@8>40 5D5@0B222008699 >>@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 !   TOC \o "1-3" \h \z \u  HYPERLINK \l "_Toc212791555"   PAGEREF _Toc212791555 \h 3  HYPERLINK \l "_Toc212791556" 1. >=OB85 ?@54?@8OB8O 2 M:>=><8:5 ?5@5E>4=>3> ?5@8>40  PAGEREF _Toc212791556 \h 5  HYPERLINK \l "_Toc212791557" 2. >=OB85 8 ACI=>ABL G0AB=>9 A>1AB25==>AB8 2 M:>=><8:5  PAGEREF _Toc212791557 \h 13  HYPERLINK \l "_Toc212791558" 3. >AC40@AB25==0O A>1AB25==>ABL  PAGEREF _Toc212791558 \h 18  HYPERLINK \l "_Toc212791559" .'  PAGEREF _Toc212791559 \h 21  HYPERLINK \l "_Toc212791560" !! !, " "# +  PAGEREF _Toc212791560 \h 22   "8?K ?@54?@8OB89, ?@54AB02;ONI8E @07;8G=K5 D>@<K A>1AB25==>AB8 2 M:>=><8:5 ?5@5E>4=>3> ?5@8>40 - >4=0 87 206=KE 8 0:BC0;L=KE B5< =0 A53>4=OH=89 45=L. "5<0 @01>BK 0:BC0;L=0 ?>B><C, GB> <=>3>>1@07=K5 ?>B@51=>AB8 >1I5AB20 <>3CB 4>AB0B>G=> MDD5:B82=> C4>2;5B2>@OBLAO ;8HL =0 >A=>25 @02=>?@02=>3> A>ACI5AB2>20=8O @07=KE D>@< A>1AB25==>AB8. 0;8G85 >4=>2@5<5==> =5A:>;L:8E D>@< A>1AB25==>AB8 ?@8405B M:>=><8:5 :>=:C@5=B=K9, 48=0<8G=K9 E0@0:B5@. 5AB> 8 @>;L :064>9 D>@<K A>1AB25==>AB8 >?@545;O5BAO B5<, :0:0O 87 =8E =08;CGH8< >1@07>< >B25G05B B@51>20=8N MDD5:B82=>AB8 8A?>;L7>20=8O >3@0=8G5==KE @5AC@A>2 >1I5AB20. !>1AB25==>ABL <=>3>AC1J5:B=0.  >B=>H5=8O A>1AB25==>AB8 <>3CB 2ABC?0BL >B45;L=K5 ;8F0, 8E 0AA>F80F88, >1I5AB2> 2 F5;><.  7028A8<>AB8 >B AC1J5:B0 >B=>H5=89 A>1AB25==>AB8 2K45;ONB 420 B8?0 A>1AB25==>AB8 - G0AB=CN 8 >1I5AB25==CN. 064K9 87 B8?>2 A>1AB25==>AB8 8<55B A2>8 D>@<K. :BC0;L=>ABL 8AA;54>20=8O >?@545;8;0 F5;L @01>BK: &5;LN @01>BK O2;O5BAO @0AA<>B@5=85 >A=>2=KE B8?>2 ?@54?@8OB89, ?@54AB02;ONI8E @07;8G=K5 D>@<K A>1AB25==>AB8 2 M:>=><8:5 ?5@5E>4=>3> ?5@8>40. ;O 4>AB865=8O F5;8 =5>1E>48<> @5H8BL @O4 206=KE 7040G: 1. 7CG8BL ;8B5@0BC@C ?> ?@>1;5<5 8AA;54>20=8O. 2. 0 >A=>25 B5>@5B8G5A:>3> 0=0;870 87CG5=8O ?@>1;5<K A8AB5<0B878@>20BL 7=0=8O > G0AB=KE ?@54?@8OB8OE 2 @>AA89A:>9 M:>=><8:5. 3. 0AA<>B@5BL ACI=>ABL 8 A?5F8D8:C 3>AC40@AB25==KE ?@54?@8OB89 2 M:>=><8:5. 4. !8AB5<0B878@>20BL 8 >1>1I8BL ACI5AB2CNI85 2 A?5F80;L=>9 ;8B5@0BC@5, =0CG=K5 ?>4E>4K : 40==>9 ?@>1;5<5.  24        \ ^   " B D F b d z ٸŸ}sh\<@CJaJh$h\<5@CJaJ h?h\<$jhjF(h\<B*UphhVWh\<B*phh\<B*phjh\<B*UphhjF(h\<0Jjh\<Uh\<jh\<U h@ h\<h?mH sH h?h?CJaJ' 4       F d z | ~ P  $ dhgd\<$dh`a$gd\< $dha$gd\<gd\<$a$gd\<Ff$If@   D F H J L N P R ʸvdNd6NdNʨ.j h$h\<CJUaJmHnHu+jh$h\<CJUaJmHnHu"h$h\<CJaJmHnHu'h$h\<0J@CJaJmHnHu:jh$h\<>*B*CJUaJmHnHphuh$h\<CJaJmHnHu#h$h\<0JCJaJmHnHu,jh$h\<0JCJUaJmHnHuh$h\<@CJaJ!jh$h\<@CJUaJR T  6 8 : < > @ B D F ~ 햀hݨJ:jh$h\<>*B*CJUaJmHnHphu.jh$h\<CJUaJmHnHu+jh$h\<CJUaJmHnHu"h$h\<CJaJmHnHu,jh$h\<0JCJUaJmHnHu:jh$h\<>*B*CJUaJmHnHphuh$h\<CJaJmHnHu#h$h\<0JCJaJmHnHuP B 8 dh|@hVL X/n//49`9 $dha$gd\<$dh`a$gd\<  $ dhgd\< * , . 2 4 6 8 : < t v x z ٫ÔrrT<.j h$h\<CJUaJmHnHu:jh$h\<>*B*CJUaJmHnHphu#h$h\<0JCJaJmHnHuh$h\<CJaJmHnHu,jh$h\<0JCJUaJmHnHu.jh$h\<CJUaJmHnHu+jh$h\<CJUaJmHnHu"h$h\<CJaJmHnHu'h$h\<0J@CJaJmHnHu <>@BVXZҰ°~llTlҰ°.j h$h\<CJUaJmHnHu"h$h\<CJaJmHnHu'h$h\<0J@CJaJmHnHu:j h$h\<>*B*CJUaJmHnHphu#h$h\<0JCJaJmHnHuh$h\<CJaJmHnHu,jh$h\<0JCJUaJmHnHu+jh$h\<CJUaJmHnHu "VXZ^`bdfj| ˷wgVI*B*CJUaJmHnHphu;O 4>AB865=8O ?>AB02;5==>9 B5<K >?@545;5=0 A;54CNI0O AB@C:BC@0: @01>B0 A>AB>8B 87 22545=8O, >A=>2=>9 G0AB8 8 70:;NG5=8O. 0720=8O >A=>2=>9 G0AB8 >B>1@060NB 55 A>45@60=85. .' >42>4O 8B>3 @01>BK <>6=> A45;0BL A;54CNI85 2K2>4K: 1.  7028A8<>AB8 >1 AC1J5:B0 A>1AB25==>AB8 @07;8G0NB 420 B8?0 A>1AB25==>AB8 - G0AB=CN 8 >1I5AB25==CN. '0AB=0O A>1AB25==>ABL ?@54?>;0305B ?@8A2>5=85 >1J5:B>2 A>1AB25==>AB8 8;8 70:@5?;5=85 ?@02 A>1AB25==>AB8 70 >B45;L=K< G5;>25:>< 8;8 3@C??>9 ;8F. A=>2=K5 D>@<K G0AB=>9 A>1AB25==>AB8: 8=48284C0;L=0O (548=>;8G=0O 8 A5<59=0O) 8 3@C??>20O (0:F8>=5@=0O, :>>?5@0B82=0O 8 :>;;5:B82=0O).  A>2@5<5==KE @K=>G=KE M:>=><8:0E ?@5>1;0405B 0:F8>=5@=0O D>@<0 A>1AB25==>AB8, :>B>@0O ?>72>;O5B >1J548=OBL A@54AB20 4;O >@30=870F88 :@C?=>3> ?@>872>4AB20. 2. A=>2=K5 D>@<K >1I5AB25==>9 A>1AB25==>AB8 - MB> 3>AC40@AB25==0O 8 <C=8F8?0;L=0O A>1AB25==>ABL.  >AA88 3>AC40@AB25==0O A>1AB25==>ABL ?@54AB02;5=0 D545@0;L=>9 A>1AB25==>ABLN 8 A>1AB25==>ABLN AC1J5:B>2 $545@0F88. >AC40@AB25==0O A>1AB25==>ABL ?@5>1;0405B 2 >B@0A;OE ?@>872>4AB25==>9 8 A>F80;L=>9 8=D@0AB@C:BC@K 8 2 =>259H8E =0C:>5<:8E >B@0A;OE. >AC40@AB25==0O A>1AB25==>ABL 2>7=8:05B 2 @57C;LB0B5 =0F8>=0;870F88, AB@>8B5;LAB20 =>2KE >1J5:B>2 8;8 ?>:C?:8 :>=B@>;L=>3> ?0:5B0 0:F89 70 AG5B A@54AB2 1N465B0. &5;LN 45OB5;L=>AB8 ?@54?@8OB89, =0E>4OI8EAO 2 A>1AB25==>AB8 3>AC40@AB20, O2;O5BAO, :0: ?@028;>, @5H5=85 >1I5M:>=><8G5A:8E 8 A>F80;L=KE 7040G. !! !, " "# + ;59=5@ . @54?@8OB85 :0: D0:B>@ 8=AB8BCF8>=0;L=>9 AB018;L=>AB8. // @>1;5<K B5>@88 8 ?@0:B8:8 C?@02;5=8O. - 2001. - !3.-A.15-23 >A>20 !.!., "0;0E0475 .. -:>=><8:0: 07>2K9 :C@A ;5:F89 4;O 2C7>2.- .: 5;8>A  , 2001.-640A. -:>=><8:0 8 C?@02;5=85 ?@54?@8OB85<. A=>2K =5<5F:>9 B5>@88 Betriebswirtschaftslrhre, 040?B8@>20==>9 4;O ?@8<5=5=8O 2 >AA88. / $0;LF<0= .., 02K4>20 .. - $8=0=AK 8 AB0B8AB8:0, 2003.-398A. -:>=><8:0 >@30=870F88 (?@54?@8OB8O). / 08F:89 .. - 0H:>2 8 , 2003.-461A. -:>=><8:0 >@30=870F88 (?@54?@8OB8O). / !0D@>=>2 .. - -:>=><8ABJ, 2003.-301A. -:>=><8:0 >@30=870F88 (?@54?@8OB8O). @0:B8:C<. / 0@;8: .., >1@8= .., 5;>2 .. - =D@0-, 2003.-298A. -:>=><8:0 >@30=870F89 (?@54?@8OB89). / (20=40@ .., >@D8=:5;L ./. - .", 2003.-319A. '5?C@8=.., 8A5;520.., C@A M:>=><8G5A:>9 B5>@88, 8@>2, !, 20053. .X/n/99^9`9v?@@@· h\<h\<hm_h\<aJ h\<_Hhm_h\<CJaJh\<@OJQJ^J$hZ h\<@CJOJQJ^JaJhZ h\<@OJQJ^JhZ h\<@CJaJU `9d:*;<H==>v?@@gd\<$ & F ndha$gd\<$ & Fdh^`a$gd\< ,1h. A!"R#n$n% $$If!v h55m555P555P5 w#v#vm#v#v#vP#v#v#vP#v w:V  Z6, 5 34pZyt?skd$$If ! %!"A#$ Z6$$$$34apZyt?DyK acher@wiseowl.ruyK 0mailto:acher@wiseowl.ruDyK ancher77@mail.ruyK 0mailto:ancher77@mail.ru}DyK _Toc212791555}DyK _Toc212791555}DyK _Toc212791556}DyK _Toc212791556}DyK _Toc212791557}DyK _Toc212791557}DyK _Toc212791558}DyK _Toc212791558}DyK _Toc212791559}DyK _Toc212791559}DyK _Toc212791560}DyK _Toc212791560B`B \<1KG=K9CJ_HaJmHsHtH^`^ \< 03>;>2>: 1$<@&5CJ KH OJQJ\^JaJ BA@B A=>2=>9 H@8DB 0170F0Xi@X 1KG=0O B01;8F04 l4a .k@. 5B A?8A:0:U`: \< 8?5@AAK;:0 >*B*phdod \<=0: =0: =0: =0:$dhCJaJmH sH tH 4`4 \< 3;02;5=85 1NB`"N \<A=>2=>9 B5:AB x*$1$ CJPJtHFx#2=>?@ABCD!NV 4f+[& < G { @%4K0 0 0 0 0 0 0 0 0 0 00000000000000000000$0$0$0$0$0$0$0$0$0$0$00 0 0 0 0 0 0 0 0 0 0 00x#2=>?@ABCD!NV 4f+[& < G { @%4KZ00Z00Z00Z00Z00Z00X00X00X00X000000000000000000000$0$0$0$0$0$0$0$0$0$0$00 0 0 0 0 0 0 0 0 0 0 00 R  @!P `9@"@!D\]}!Az ,HKLNnXX X%ĕX%ĕX%ĕX%ĕX%ĕX%ĕ̕ _Toc212791555 _Toc212791559 _Toc212791560< F ?o6!C*urn:schemas-microsoft-com:office:smarttagsmetricconverter | 20053 ProductID9.<@Gay KR*, x2D@ %bvjj88^8`o(. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.b~<3\<?x@c8@ pp p pp.UnknownGz Times New Roman5Symbol3& z ArialO& k9?Lucida Sans Unicode"qhѦѦ ! !!n24 `HP(?\<2Anna ChernenkoAnna Chernenko Oh+'0h  $ 0 <HPX`Anna Chernenko Normal.dotAnna Chernenko3Microsoft Office Word@@Nݺl@l՜.+,D՜.+,4 hp  Home! '    8@ _PID_HLINKSA0<&> _Toc212791560< > _Toc212791559<> _Toc212791558<> _Toc212791557<> _Toc212791556<> _Toc212791555# mailto:ancher77@mail.ru> Ylmailto:acher@wiseowl.ru>   !"#%&'()*+-./0123456789:;=>?@ABCEFGHIJKNRoot Entry F@@"lPData $1Table,0WordDocument.FSummaryInformation(<DocumentSummaryInformation8DCompObjq  F Microsoft Office Word MSWordDocWord.Document.89q