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Transcript of ANALISIS PENDEKATAN TARGET COSTING SEBAGAI ALAT PENILAIAN EFISIENSI PRODUKSI SEMEN PADA PT. SEMEN...
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7/31/2019 ANALISIS PENDEKATAN TARGET COSTING SEBAGAI ALAT PENILAIAN EFISIENSI PRODUKSI SEMEN PADA PT. SEMEN TO
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M@MEARAR XC@FCOMVM@ VMZKCV BNRVA@K RCJMKMA MEMV
XC@AEMAM@ CIARAC@RA XZNFSORA RCLC@ XMFMXV. RCLC@ VN@MRM FA OMJSXMVC@
XM@KOCX
ROZAXRA
NECD 7
MZ[A@M @NYACM@VA MEALSFFA@
M2== 8; 9;8
IMOSEVMR CON@NLA
GSZSRM@ MOS@VM@RAS@AYCZRAVMR DMRM@SFFA@
LMOMRRMZ
:8=:
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M@MEARAR XC@FCOMVM@ VMZKCV BNRVA@K RCJMKMA MEMV
XC@AEMAM@ CIARAC@RA XZNFSORA RCLC@ XMFMXV. RCLC@ VN@MRM FA OMJSXMVC@
XM@KOCX
NECD 7
MZ[A@M @NYACM@VA MEALSFFA@
M2== 8; 9;8
Rozaxra Rmzgm`m Ec`komx S`vso Lclc`sda Rcjmkam` RqmzmvKs`m Lc`bmxma Kcemz Rmzgm`m Con`nla Gszsrm` Mos`vm`ra
Xmfm Imosevmr Con`nla S`ayczravmr Dmrm`sffa`
Lmomrrmz
Farcvsgsa Necd 7
Xcljalja`k A Xcljalja`k AA
Fzm. Dg. Rza Rs`fmza% L.Ra% Mo Fzr. Rqmlrsffa`% L.Ra Mo
@ax 7 =1998::8=116=::88= @ax 7 =19;86=6=116=:=88=
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OMVM XC@KM@VMZ
Medmlfseaeemd% rckmem xsga fm` rqsosz ocdmfazmv Meemd R[V qm`k vcemd
lcljczaom` zmdlmv% dafmqmd% rczvm ocalm`m` fm` aels qm`k fmeml ocxmfm oavm
rclsm. Rdmem{mv fm` rmeml gskm xc`sear dmvszom` ocxmfm Zmrseseemd Lsdmllmf
RM[% jcrczvm xmzm ocesmzkm,@qm% rmdmjmv,@qm% rczvm xmzm xc`kaosv,@qm da`kkm modaz
wmlm`.
Vsearm` a`a mfmemd jsmd vm`km` fmza xc`sear qm`k faramxom` rcjmkma rqmzmv
s`vso lczmad kcemz rmzgm`m xmfm Gszsrm` Mos`vm`ra% Imosevmr Con`nla S`ayczravmr
Dmrm`sffa` Lmomrrmz. Xc`sear oczmx omea lc`clsom` jcjczmxm ocrseavm` fm`
dmljmvm` fmeml lc`qcecrmaom` rozaxra a`a% rcda`kkm fmeml xc`qsrs`m``qm rozaxra a`a
lcemesa jm`qmo farosra% lmrsom`% rczvm onzcora fmza jczjmkma xadmo.
Rcaza`k fc`km` rcecrma`qm rozaxra a`a lmom fc`km` rckmem ocvsesrm`%
ocaodemrm`% fm` oczc`fmdm` dmva% xc`sear lc`qmlxmaom` zmrm vczalm omrad qm`k vafmo
vczda`kkm ocxmfm Ajs`fm Dg. Dmirmd% L. ROL.% fm` Mqmdm`fm Fzr. D. Mealsffa`
qm`k vcemd lcljczaom` rckmem`qm jmka xc`sear% omrad rmqm`k qm`k vsesr fm` vmo
vczda`kkm% s`vmam` fnm% fm` vcvcrm` ocza`kmvm``qm farcvamx em`komd xc`sear lc`qmfmza
jmd{m vafmo mfm rcrsmvs qm`k fmxmv xc`sear jczaom` s`vso fmxmv lcljmemr gmrm,gmrm
lczcom rcema` fmza fnm fm` ocrs`kksdm` dmva. Vczalm omrad gskm jsmv rmsfmzm,
rmsfmzmos mvmr rckmem fsos`km``qm.
Sbmxm` vczalm omrad fm` xc`kdmzkmm` vmo esxm xc`sear rmlxmaom` ocxmfm
xadmo,xadmo qm`k vcemd lcljm`vs vczrcecrmaom``qm rozaxra a`a% vczsvmlm ocxmfm 7
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=. Jmxmo FZ. D. Mjfse Dmlaf Dmjjc% RC.% L.Ra.% rcemos ocvsm Gszsrm` Mos`vm`raImosevmr Con`nla S`ayczravmr Dmrm`sffa` Lmomrrmz.
:. Jmxmo Fzr. Rqmdzaz% L.Ra% Mo% rcemos rcozcvmzar Gszsrm` Mos`vm`ra ImosevmrCon`nla S`ayczravmr Dmrm`sffa` Lmomrrmz vczalm omrad mvmr jm`vsm``qm.
2. Ajs Fzm. Dg. Rza Rs`fmza% L.Ra% Mo rcjmkma xcljalja`k A qm`k vcemd jm`qmolcljczaom` jalja`km` fm` rmzm`,rmzm``qm rcemlm xc`searm` rozaxra a`a.
6. Jmxmo Fzr. Rqmlrsffa`% L.Ra% Mo rcjmkma xcljalja`k AA qm`k vcemd lcesm`kom`{movs`qm lcljalja`k fm` rmzm`,rmzm``qm rcemlm xc`searm` rozaxra a`a.
3. Jmxmo Fzr. Mrza Srlm`% L.Ra% Mo rcemos fnrc` xc`mrcdmv momfclao qm`k vcemdjm`qmo lcljm`vs fmeml lc`qcecrmaom` rvsfa% rczvm rceszsd rvmi xc`kmgmz
S`ayczravmr Dmrm`sffa` qm`k vcemd lcljalja`k fm` lcljczaom` lmvcza
xczoseamdm` ocxmfm xc`sear.
9. Fnrc`,fnrc` Xc`ksga Rozaxra vczalm omrad eels fm` jm`vsm``qm fafmemlxc`ksgam`.
;. Xmo Abme% Xmo Mrn% Xmo Nrbmz% Xmo Vmzzs% fm` rceszsd Rvmii Imosevmr Con`nlaS@DMR vczalm omrad rckmem jm`vsm``qm rcemlm a`a.
4. Rszqm Zaf{m` Rcvam{m` Jmrn% vczalm omrad mvmr rckmem omrad rmqm`k`qm%xczdmvam`% `mrcdmv% fm` fsos`km` qm`k vcemd fajczaom` rcemlm a`a.
1. Rmdmjmv,rmdmjmvos Lmzdsomm $Azm% Mfc% Aar% @sz A`fmd% Miza% @n`a% A`fmd% fm`Vm`vc Xavvn! vczalm omrad mvmr fsos`km` fm` fnm`qm.
=8.JBnq kazer $A`fza% Icvzc% Oaoq% Vza! vczalm omrad mvmr rckmem jm`vsm` fm`fsos`km``qm.
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==.Vclm`,vclm` m`komvm` 8; zcksecz rnzc% vczsvmlm [a{a Knljce fm` ocesmzkmJBnq vczalm omrad mvmr rckmem jm`vsm` fm` fsos`km``qm.
=:.Rceszsd ocesmzkm jcrmzos qm`k vmo dc`va,dc`va`qm lcljczaom` fnzn`km` fm` fnmocxmfm xc`sear% vczalm omrad jm`qmo mvmr rckmem xczdmvam` omeam`.
=2.Ocxmfm rceszsd xadmo qm`k vafmo fmxmv rmqm rcjsvom` `mlm`qm rmvs,xczrmvs%vczalm omrad vcemd jczoc`m` lcljczaom` jm`vsm` jmao lnzae lmsxs` lmvczame
rcda`kkm xc`sear fmxmv lc`qcecrmaom` rozaxra a`a.
Rclnkm Meemd R[V lc`czalm fm` lcljmemr rckmem ocjmaom` xadmo,xadmo
qm`k vcemd lcljm`vs xc`sear rcemlm a`a% Mla`.
Modaz`qm fc`km` rckmem oczc`fmdm` dmva lndn` lmmi mvmr rckmem ocoszm`km`
omzc`m xc`sear lc`qmfmza jmd{m rozaxra a`a gmsd fmza ocrclxsz`mm`. Rclnkm rozaxra
a`a jarm lc`gmfa jmbmm` qm`k jczlm`immv faoclsfam` dmza% Mla` Qm Zmjjme Memla`.
[mrrmemls Memaosl [mzmdlmvseemda [mjmzmomvs
Lmomrrmz% Icjzsmza :8=:
Xc`sear
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FMIVMZ ARA
Dmemlm`
DMEMLM@ GSFSE .......................................................................................... a
DMEMLM@ XC@KCRMDM@ XCLJALJA@K ................................................. aa
DMEMLM@ XC@KCRMDM@ XC@KSGA ........................................................... aaa
MJRVZMO ......................................................................................................... ay
OMVM XC@KM@VMZ ....................................................................................... y
FMIVMZ ARA ...................................................................................................... yaa
FMIVMZ VMJCE .............................................................................................. at
FMIVMZ ROCLM ............................................................................................. t
JMJ A XC@FMDSESM@ ............................................................................. =
=.=. Emvmz Jcemom`k ........................................................................... =
=.:. Lmrmemd Xnono ........................................................................... 2
=.2. Vsgsm` Xc`ceavam` ........................................................................ 2
=.6. Ocks`mm` Xc`ceavam` ................................................................... 6
JMJ AA EM@FMRM@ VCNZA ......................................................................... 3
:.=. Xc`kczvam` Jamqm ......................................................................... 3
:.:. Oemraiaomra Jamqm ........................................................................ ;
:.2. Xc`kczvam` Jamqm Xznfsora ......................................................... 4
:.6. Xc`kczvam` Vmzkcv Bnrva`k .......................................................... =:
:.3. Lnfce Xc`czmxm` Vmzkcv Bnrva`k ............................................... =3
:.9. Xza`rax,Xza`rax Xc`czmxm` Vmzkcv Bnrva`k .................................. =9
:.;. Mrslra Fmrmz Vmzkcv Bnrva`k .................................................... =1
:.4. Oc`fmem Xc`czmxm` Vmzkcv Bnrva`k ............................................ :8
:.1. Ymzamjce Bnrva`k ......................................................................... :8
:.=8 Xc`kczvam` Isee Bnrva`k .............................................................. ::
:.== Oczm`kom Xclaoazm` .................................................................... :9
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JMJ AAA LCVNFC XC@CEAVAM@ .................................................................... :4
2.=. Fmczmd fm` [movs Xc`ceavam` ...................................................... :4
2.:. Lcvnfc Xc`kslxsem` Fmvm ......................................................... :4
2.2. Gc`ar fm` Rsljcz Fmvm ................................................................ :1
2.6. Lcvnfc M`mearar ........................................................................... :1
2.3. Rarvclmvaom Xcljmdmrm` ............................................................. 2=
JMJ AY KMLJMZM@ SLSL XCZSRMDMM@ ........................................... 2:
6.=. Rcgmzmd Ra`komv Jczfaza`qm XV. Rclc` Vn`mrm .......................... 2:
6.:. Rvmvsr Xczsrmdmm` ....................................................................... 23
6.2. Rvmvsr Nzkm`armra ........................................................................ 29
6.6. Szmam` Vskmr .............................................................................. 24
6.3. Xznrcr Xznfsora ........................................................................... 62
JMJ Y DMRAE M@MEARAR FM@ XCLJMDMRM@ ....................................... 6;
3.=. M`mearar Jamqm Xznfsora fm` @n` Xznfsora ................................ 6;
3.:. M`mearar Xc`czmxm` Vmzkcv Bnrva`k rcjmkma memv Xc`aemam`
Ciarac`ra Xznfsora Rclc` ............................................................ 31
JMJ YA OCRALXSEM@ FM@ RMZM@,RMZM@ .......................................... 96
9.=. Ocralxsem` ................................................................................. 96
9.:. Rmzm`,Rmzm` ................................................................................. 93
FMIVMZ XSRVMOM ........................................................................................ 99
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FMIVMZ VMJCE
Dmemlm`VMJCE 3.= XV. RCLC@ VN@MRM FA OMJSXMVC@ XM@KOCX
FMVM XZNFSORA RCLC@ VMDS@ :884 RF :8=8 ............. 64
VMJCE 3.: JCRMZ@QM JAMQM JMDM@ JMOS EM@KRS@K
VMDS@ :884 RF VMDS@ :8=8 .............................................. 61
VMJCE 3.2 FMVM JAMQM VC@MKM OCZGM EM@KRS@KVMDS@ :884 RF VMDS@ :8=8 .............................................. 3=
VMJCE 3.6 JCRMZ@QM JAMQM NYCZDCMF XMJZAO VMDS@ :884
RF VMDS@ :8=8 ..................................................................... 32
VMJCE 3.3 JCRMZ@QM JAMQM @N@ XZNFSORA VMDS@ :884 RF:8=8 ............................................................................................ 33
VMJCE 3.9 FMVM YNESLC XC@GSMEM@ RCLC@ VMDS@ :884:8=8 $FMEML VN@! ................................................................ 39
VMJCE 3.; FMVM DMZKM GSME XCZVN@ RCLC@ VMDS@ :884
RF VMDS@ :8=8 ..................................................................... 3;
VMJCE 3.4 EMXNZM@ EMJM ZSKA FMEML XC@GSMEM@ RCLC@VMDS@ :884:8=8 ................................................................. 3;
VMJCE 3.1 DMRAE XCZDAVS@KM@ JAMQM $JAMQM XZNFSORA FM@
JAMQM @N@ XZNFSORA! XCZ VN@ VMDS@ :884 RFVMDS@ :8=8 ............................................................................. 31
VMJCE 3.=8 JCRMZ@QM LMZKA@ EMJM FMEML XC@GSMEM@
RCLC@ $LC@SZSV XCZSRMDMM@! ................................... 98
VMJCE 3.== XCZDAVS@KM@ VMZKCV BNRVA@K FMEML XC@GSMEM@RCLC@ VMDS@ :884 RF VMDS@ :8=8 ............................... 9=
VMJCE 3.=: XCZDAVS@KM@ LMZKVA@ EMJM FMEML XC@GSMEM@
RCLC@ $LC@SZSV VMZKCV BNRVA@K! ............................ 92
VMJCE 3.=2 XCZJM@FA@KM@ JAMQM LC@SZSV XCZSRMDMM@FC@KM@ LC@SZSV VMZKCV BNRVA@K FMEML
XC@GSMEM@ RCLC@ VMDS@ :884 RF VMDS@ :8=8 ....... 96
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FMIVMZ ROCLM
Dmemlm`
=. Aesrvzmra Vmzkcv Bnrva`k ............................................................................ =2
:. Zm`vma @aema fm` Vmzkcv Bnrva`k ............................................................... =3
2. Vmzkcv Bnrva`k Lnfce ............................................................................... =9
6. Xza`rax,xza`rax Xc`czmxm` Vmzkcv Bnrva`k ................................................ =;
3. Oczm`kom Xaoaz .......................................................................................... :;
9. Rvzsovsz Nzkm`armra Xczsrmdmm` XV. Rclc` Vn`mrm Xm`kocx ................... 2;
;. Xznrcr Xznfsora Rclc` ............................................................................ 69
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JMJ A
XC@FMDSESM@
=.= Emvmz Jcemom`k Lmrmemd
Vm`vm`km` svmlm jmka xmzm mos`vm` lm`mgclc` fc{mrm a`a mfmemd
lcljczaom` a`inzlmra qm`k jczvsgsm` s`vso lcljm`vs lc`a`komvom` ocs`kksem`
onlxcvavai xczsrmdmm` fc`km` lc`kcljm`kom` xzmovao,xzmovao mos`vm`ra lm`mgclc`
qm`k fmxmv lc`fsos`k vskmr,vskmr lm`mgczame.
S`vso lc`bmxma osmeavmr a`inzlmra mos`vm`ra qm`k fadmzmxom`% lmom xmzm
mos`vm` lm`mgclc` favs`vsv s`vso rclmoralme ls`koa` lc`fmqmks`mom`
ocmdeam``qm jczsxm xclmdmlm` lcvnfc fm` vco`ao mos`vm`ra lm`mgclc` qm`k vczsr
lc`kmemla xczocljm`km`. Necd omzc`m avs xmzm mos`vm` lm`mgclc` xczes vm`kkmx
vczdmfmx xczsjmdm` ea`kos`km` corvcz` lmsxs` a`vcz` rczvm lc`a`komvom` osmeavmr
xznicra rcaza`k fc`km` xczocljm`km` fs`am srmdm.
Mkmz fmxmv lcljm`vs xmzm xalxa`m` xczsrmdmm` fmeml xcljsmvm`
ocxsvsrm`% lmom mos`vm` lm`mgclc` xczes lclmdmla fm` lc`kaosva rcvamx movayavmr
fmza lmra`k,lmra`k is`kra lm`mgclc` fmeml xczsrmdmm`% rmemd rmvs`qm mfmemd
jczomavm` fc`km` xc`c`vsm` dmzkm gsme% dme a`a xczes faxczdmvaom` omzc`m fc`km`
mfm`qm xczrma`km` qm`k rclmoa` ocvmv fm` onlxcvavai rcda`kkm lcljsmv xc`cvmxm`
dmzkm gsme xznfso jsom` dme kmlxm`k. Dmzkm gsme oczmx favc`vsom` necd xmrmz%
rcda`kkm dmzkm xmrmz $lmzocv xzabc! faks`mom` s`vso lc`c`vsom` vmzkcv jamqm
=
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qm`k farcemzmrom` fc`km` jamqm,jamqm qm`k vcemd faocesmzom` fmeml xznfsora% qm`k
faoc`me fc`km` lmrmemd vmzkcv bnrva`k.
Dme a`a xczes faxczdmvaom` necd xczsrmdmm` lc`kc`ma xc`c`vsm` dmzkm qm`k
fafmrmzom` xmfm m`kkmxm` jmd{m xznfso vcemd rcecrma fajsmv% vcemd fadavs`k dmzkm
xnono jamqm`qm fm` ramx s`vso faxmrmzom`% `mls` dme avs vafmo rcemes jczemos%
jm`qmo xczsrmdmm` jcrmz qm`k lc`czmxom` szsvm` qm`k rcjmeao`qm% mzva`qm
xczsrmdmm`,xczsrmdmm` vczrcjsv vcemd lc`kcvmdsa jczmxm dmzkm gsme s`vso xznfso`qm%
rcda`kkm xczrnmem` xnono qm`k fadmfmxa necd xczsrmdmm` vczrcjsv mfmemd jmkmalm`m
bmzm lcljsmv xznfso fc`km` dmzkm gsme qm`k rsfmd xmrva `mls` vcvmx lc`kdmraeom`
lmzka` ocs`vs`km` qm`k lclmfma vm`xm lc`knzjm`om` osmeavmr fm` `aema qm`k mom`
farczmdom` ocxmfm xcem`kkm`.
Vmzkcv bnrva`k lczsxmom` xc`c`vsm` jamqm lmoralsl qm`k fals`koa`om`
jmka xcljsmvm` rcjsmd xznfso fm` oclsfam` lczm`bm`k xznvnvaxc qm`k
lc`ks`vs`kom` fc`km` oc`fmem jamqm lmoralsl qm`k vcemd favcvmxom`. Lc`ka`kmv
jckavs xc`va`k`qm lmrmemd vmzkcv bnrva`k% lmom dme a`a xczes faxczdmvaom` necd
xczsrmdmm` XV. Rclc` Vn`mrm fa Omjsxmvc` Xm`kocx% falm`m fmeml lc`gmem`om`
ockamvm` xznfsora rclc`% lmom xczsrmdmm` xczes lc`czmxom` vmzkcv bnrva`k fmeml
xznfsora`qm. Vsgsm` qm`k a`ka` fabmxma necd xczsrmdmm` fc`km` lc`czmxom` vmzkcv
bnrva`k mfmemd s`vso lc`c`vsom` dmzkm xnono xznfso rcrsma fc`km` qm`k faa`ka`om`
$vmzkcv! rcjmkma fmrmz xc`cvmxm` dmzkm gsme xznfso s`vso lclxcznecd emjm qm`k
faa`ka`om` necd xczsrmdmm`. Dme a`a rm`kmv jmao s`vso favczmxom` necd xczsrmdmm`
mkmz xczsrmdmm` fmxmv lc`kcenem jamqm $bnrv lm`mkclc`v! fc`km` jmao% fm` s`vso
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lc`bmxma vsgsm` xczsrmdmm` lcljc`vso rcjsmd val s`vso xc`kcljm`km` xznfso
qm`k jczvm`kks`kgm{mj lczm`bm`k xznfso qm`k fmxmv fajsmv fc`km` jamqm qm`k
vafmo ecjad jcrmz fmza vmzkcv jamqm qm`k vcemd fadavs`k necd xczsrmdmm`% rcda`kkm
fc`km` lc`kks`mom` xc`fcomvm` vmzkcv bnrva`k% lmom fadmzmxom` fmxmv fagmfaom`
rcjmkma memv xc`aemam` ciarac`ra xznfsora rclc` xmfm XV. Rclc` Vn`mrm fa Omjsxmvc`
Xm`kocx.
Jczfmrmzom` szmam` vczrcjsv fa mvmr lmom xc`sear vczvmzao fmeml lclaead
gsfse rozaxra a`a 7 M`mearar Xc`fcomvm` Vmzkcv Bnrva`k Rcjmkma Memv Xc`aemam`
Ciarac`ra Xznfsora Rclc` Xmfm XV. Rclc` Vn`mrm fa Omjsxmvc` Xm`kocx .
=.: Lmrmemd Xnono
Jczfmrmzom` emvmz jcemom`k lmrmemd qm`k vcemd faoclsomom` rcjcesl`qm%
jczaosv a`a farmgaom` zslsrm` lmrmemd rcjmkma jczaosv 7 Mxmomd xc`fcomvm` vmzkcv
bnrva`k xmfm XV. Rclc` Vn`mrm fa Omjsxmvc` Xm`kocx fmxmv fagmfaom` rcjmkma memv
xc`aemam` ciarac`ra xznfsora Rclc`>.
=.2 Vsgsm` Xc`ceavam`
Xc`ceavam` a`a jczvsgsm` 7
=. S`vso lc`kcvmdsa xczocljm`km` dmzkm xnono fm` dmzkm gsme rclc` qm`k fabmxmaxmfm XV. Rclc` Vn`mrm fa Omjsxmvc` Xm`kocx
:. S`vso lc`kcvmdsa xc`fcomvm` vmzkcv bnrva`k mkmz fmxmv fagmfaom` rcjmkma memvxc`aemam` ciarac`ra fmeml xznrcr xznfsora rclc`.
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JMJ AA
VA@GMSM@ XSRVMOM
:.= Xc`kczvam` Jamqm
Fmeml mos`vm`ra fa A`fn`cram vczfmxmv arvaemd,arvaemd jamqm% jcjm`% fm` dmzkm
xcznecdm` qm`k afc`vao fc`km` bnrv fmeml eavczmvsz mos`vm`ra jczjmdmrm A`kkzar.
Dmzkm xcznecdm` jamrm`qm faks`mom` s`vso xc`knzjm`m` lm`immv con`nlar qm`k
faemosom` s`vso lc`fmxmvom` rsmvs movaym. Vczlmrso fmeml ocenlxno dmzkm
xcznecdm` mfmemd dmzkm jcea fm` xc`knzjm`m` ema``qm qm`k faemosom` s`vso
lclxczramxom` movaym qm`k jczrm`kosvm` rmlxma ramx faks`mom`. Arvaemd jamqm
slsl`qm faks`mom` s`vso xc`knzjm`m` lm`immv con`nlar s`vso lclxcznecd gmrm
qm`k vafmo faomxavmearaz `aema`qm. Jcjm` lczsxmom` jamqm qm`k vafmo fmxmv
lcljczaom` lm`immv fa lmrm qm`k mom` fmvm`k mvms afc`vao fc`km` jamqm mvms dmzkm
xcznecdm` qm`k rsfmd dmjar lmrm lm`immv`qm. Jczoc`mm` fc`km` jmvmrm` qm`k
vczmodaz a`a falm`m vczfmxmv jamqm qm`k em`krs`k faxczemosom` rcjmkma jcjm` fmeml
xcemxnzm` ocsm`km` on`yc`ran`me% lmom arvaemd jamqm rcza`k faks`mom` rcbmzm
jczkm`vam` fc`km` arvaemd jcjm`.
Dm`rc` fm` Ln{c` $:888 7 24! lc`kclsomom` jmd{m 7 Jamqm mfmemd omr
mvms `aema cosaymec` omr qm`k faonzjm`om` s`vso jmzm`k mvms gmrm qm`k fadmzmxom`
lcljm{m ocs`vs`km` lmrm a`a fm` lmrm fmvm`k s`vso nzkm`armra.
Jamqm faocesmzom` s`vso lc`kdmraeom` lm`immv fa lmrm fcxm`. Fmeml
xczsrmdmm` xc`kdmrae emjm% lm`immv fa lmrm fcxm` jamrm`qm jczmzva xc`fmxmvm`.
3
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Omzc`m jamqm faks`mom` fmeml lclxcznecd xc`fmxmvm`% jamqm a`a falmorsfom`
s`vso jamqm qm`k faks`mom` farcjsv jcjm`.
Jczaosv a`a xc`kczvam` jamqm faoclsomom` necd Rs`mzvn $:886 7 :! jmd{m
jamqm mfmemd dmzkm xnono mvms jmkam``qm qm`k vcemd falm`immvom` mvms faon`rslra
s`vso lclxcznecd xc`fmxmvm`. Rcfm`kom` Ls}nfal $:883 7 =6:! lc`kmvmom`
jmd{m 7 jamqm mfmemd meazm` ocesmz mvms xc`kks`mm` movaym% mvms vczgmfa`qm svm`k
$mvms onlja`mra fa m`vmzm ocfsm`qm! fmza xc`qczmdm` mvms xznfsora jmzm`k%
xc`qczmdm` gmrm mvms xcemorm`mm` ockamvm` svmlm rsmvs xczsrmdmm`.
Fmza fcia`ara fa mvmr fmxmv fagcemrom` jmd{m slsl`qm rcbmzm `nzlme jamqm
vczgmfa omzc`m ockamvm`,ockamvm` qm`k lc`qcjmjom` xc`kcesmzm` omr $mvms xmfm
modaz`qm lc`qcjmjom` xc`kcesmzm` omr! qm`k jczomavm` fc`km` srmdm s`vso
lc`kdmraeom` xc`fmxmvm`.
Rcema` avs [avgmorn`n $:889 7 9! lc`kclsomom` jmd{m 7 jamqm mfmemd rsmvs
xc`knzjm`m` rsljcz fmqm s`vso lc`bmxma rsmvs vsgsm` vczvc`vs . Fc`km` xczomvmm`
ema`% jamqm rcjmkma rmvsm` ln`cvcz mvmr xc`knzjm`m` jmzm`k fm` gmrm s`vso
lclxcznecd lm`immv fa lmrm oa`a mvms lmrm qm`k mom` fmvm`k% fm` jamqm mvms bnrv
mfmemd rmlm fc`km` xc`knzjm`m` rsljcz fmqm con`nla $zcrnszbcr!.
Lszrqafa $:884 7 =2! lc`kclsomom` jmd{m 7 jamqm mfmemd xc`knzjm`m`
rsljcz con`nla jmao qm`k jcz{sgsf lmsxs` vafmo jcz{sgsf qm`k fmxmv fasosz
fmeml rmvsm` sm`k% qm`k vcemd vczgmfa mvms mom` vczgmfa s`vso lc`bmxma vsgsm`
vczvc`vs. Fc`km` omvm ema` jamqm lczsxmom` rsmvs xc`knzjm`m` qm`k fmxmv
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lc`kszm`ka omr mvms dmzvm ema``qm s`vso lc`bmxma vsgsm`% jmao qm`k fmxmv
fajcjm`om` xmfm rmmv a`a lmsxs` xmfm rmmv qm`k mom` fmvm`k.
Xzm{azn`cknzn fm` Xsz{m`va $:881 7 =1! lc`qmvmom` jmd{m 7 jamqm mfmemd
omr fm` rcvmzm omr qm`k faonzjm`om` s`vso lclxznfsora mvms lclxcznecd jmzm`k
mvms gmrm qm`k fadmzmxom` mom` lclxcznecd lm`immv mvms ocs`vs`km` falmrm
lc`fmvm`k.
Jamqm lczsxmom` omr mvms `aema rcvmzm fc`km` omr qm`k faonzjm`om` s`vso
jmzm`k fm` gmrm qm`k fadmzmxom` fmxmv lcljczaom` lm`immv xmfm rmmv a`a mvms lmrm
lc`fmvm`k jmka nzkm`armra% farcjsv rcvmzm fc`km` omr omzc`m rsljcz fmqm `n` omr
fmxmv favsomzom` fc`km` jmzm`k mvms gmrm qm`k faocdc`fmoa.
:.: Oemraiaomra Jamqm
Oemraiaomra jamqm fmxmv fadsjs`kom` fc`km` rsmvs xznrcr xznfsora fmeml
xczsrmdmm` a`fsrvza jmao qm`k lclxs`qma dsjs`km` em`krs`k lmsxs` vafmo
em`krs`k% qmavs jczdsjs`km` fc`km` 7
m. Xznfsoj. Yneslc xznfsorab. Fcxmzvclc` lm`simovszf. Xczanfc mos`vm`ra
Jamqm gskm fmxmv faoemraiaom` lc`szsv Lszrqafa $:884 7 =3! fmeml
dsjs`km``qm fc`km` nxczmra xczsrmdmm`% qmavs jamqm nxczmran`me $jamqm xc`gsmem`
fm` jamqm mfla`arvzmra slsl! fm` jamqm `n`,nxczmran`me% mzva`qm jamqm qm`k vcemd
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faocesmzom` fm` faxczdavs`kom` `mls` vafmo lclxs`qma dsjs`km` em`krs`k fc`km`
srmdm xnono xczsrmdmm`% larme`qm jamqm js`km s`vso xczsrmdmm` a`fsrvza
lm`simovsz. Jamqm gskm fmxmv faoemraiaomraom` jczfmrmzom` vczbmxma`qm vsgsm` mvms
ocrclxmvm`% larme`qm rs`o bnrv nxxnzvs`avq bnrv% nsv ni xnbocv bnrv% jamqm
faiczc`rame% fm` ema``qm.
Jczaosv a`a mom` farmgaom` oemraiaomra jamqm qm`k rcza`k faemosom` s`vso
lc`qmgaom` a`inzlmra jamqm rcjmkmalm`m qm`k faoclsomom` necd Rskaza $:88= 7 =9!
rcjmkma jczaosv 7
=. Oemraiaomra jamqm jczfmrmzom` is`kra xczsrmdmm`:. Oemraiaomra jamqm jczfmrmzom` xczanfm lclxczvclsom``qm fc`km` xc`fmxmvm`2. Oemraiaomra jamqm jczfmrmzom` fmxmv favcesrsza`qm oc njqco jamqm6. Oemraiaomra jamqm jczfmrmzom` dsjs`km``qm fc`km` xczsjmdm` yneslc ockamvm`3. Oemraiaomra jamqm jczfmrmzom` oclmlxsm` lm`mgcz s`vso lc`kc`fmeaom``qm.9. Oemraiaomra jamqm jczfmrmzom` xc`kmljaem` ocxsvsrm`.;. Oemraiaomra jamqm jczfmrmzom` fmlxmo ocxsvsrm` vczdmfmx omr ocesmz.
:.2 Xc`kczvam` Jamqm Xznfsora
S`vso vsgsm` xc`qsrs`m` emxnzm` ocsm`km` rcrsma fc`km` is`kra xczsrmdmm`
fm` xc`qsrs`m` emxnzm` ocsm`km` s`vso ocxc`va`km` corvcz`me $xznfsbvan` bnrv m`f
ia`m`bame zcxnzva`k!% jamqm fmxmv fajcfmom` m`vmzm jamqm xznfsora $qm`k lceaxsva
jamqm jmdm` jmos% jamqm vc`mkm oczgm em`krs`k% fm` jamqm nyczdcmf xmjzao.
Rcjmkmalm`m faocvmdsa jmd{m jamqm lczsxmom` jmkam` fmza dmzkm xnono
xznfsora qm`k faonzjm`om` fmeml srmdm s`vso lclxcznecd xc`kdmraem`% rcfm`kom`
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dmzkm xnono fmxmv xsem farcjsv fc`km` jmkam` fmza xmfm dmzkm xnono xcznecdm` mvms
dmzkm jcea movaym qm`k favs`fm xcljcjm`m``qm. Rcda`kkm fmxmv faomvmom` jmd{m
jamqm xznfsora mfmemd jamqm qm`k vczgmfa fmeml dsjs`km``qm fc`km` xznrcr
xc`knemdm` jmdm` jmos lc`gmfa xznfso gmfa.
Fmeml omavm` fc`km` xznfsora fm` jamqm% mfm vakm dme xc`va`k qm`k xczes
faxczdmvaom`. Xczvmlm% omvm xznfsora vafmo dm`qm famzvaom` lclxznfsora jmzm`k
fmeml a`fsrvza% lcema`om` ecjad esmr fmza avs. Xc`kczvam` xznfsora lc`bmosx xznfsora
jmzm`k lmsxs` lcljczaom` gmrm. Fc`km` jckavs% xczsrmdmm` fmkm`k gskm lcemosom`
xznrcr xznfsora% qm`k vczfaza fmza xcljceam`% xc`qalxm`m` jmzm`k fmkm`km`%
xc`kclmrm`% xc`gsmem`% lcljczaom` ozcfav xc`gsmem`% fm` rcjmkma`qm. Ocfsm% fmeml
fcia`ara fa mvmr xc`kczvam` jamqm vafmo vczjmvmr xmfm xc`knzjm`m` qm`k fa`qmvmom`
fmeml zsxamd $Zx!% qm`k xczes fm` vafmo fmxmv fada`fmzom`. Gaom lcljmvmra`qm xmfm
xc`kczvam` a`a rmgm% mom` lc`qalxm`k fmza kmljmzm` slsl qm`k jczemos fafs`am
srmdm. Ocvakm% dmzsr lcljcfmom` fc`km` vmgml m`vmzm jamqm fm` sm`k qm`k
faocesmzom`. Jczjabmzm lc`kc`ma jamqm s`vso memv,memv xznfsora qm`k faonzjm`om`
fmeml xznrcr xznfsora. Rcfm`kom` xc`kcesmzm` sm`k vczgmfa rmmv dmzkm jcea fmza memv,
memv xznfsora avs fajmqmzom`% {memsxs` lmrad jcesl faxmoma fmeml xznrcr xznfsora.
Rsvzar`n $:884 7 2!.
Rcjcesl lcljabmzmom` lmrmemd jamqm xznfsora lmom vczecjad fmdses xczes
faoclsomom` xc`kczvam` vc`vm`k xznfsora avs rc`faza. Rcbmzm slsl xc`kczvam`
xznfsora mfmemd ockamvm` rsmvs nzkm`armra mvms xczsrmdmm` s`vso lclxznrcr fm`
lczsjmd jmdm` jmos $zm{ lmvczame! lc`gmfa jmzm`k gmfa $ia`ardcf knnfr! lcemesa
xc`kks`mm` vc`mkm oczgm fm` imraeavmr xznfsora ema``qm.
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7/31/2019 ANALISIS PENDEKATAN TARGET COSTING SEBAGAI ALAT PENILAIAN EFISIENSI PRODUKSI SEMEN PADA PT. SEMEN TO
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=8
Rsvzar`n $:884 7 2! lc`kclsomom` jmd{m 7 Jamqm xznfsora mfmemd jamqm
qm`k faocesmzom` s`vso lc`knemd jmdm` jmos lc`gmfa xznfso rcecrma. Rcfm`kom`
Ls`m{az $:88: 7 2:9! lc`ks`komxom` jmd{m 7 Jamqm xznfsora $xznfsbvan` bnrv!
mfmemd jamqm,jamqm qm`k jczomavm` fc`km` xc`knemdm` $lm`simbvszc! mvms lc`ksjmd
jmdm` jmos lc`gmfa jmzm`k qm`k ramx gsme mvms faon`rslra% lmsxs` jamqm
xcemorm`mm` mvms xcljczam` gmrmxcemqm`m`. Rcema` avs% Mdlmf $:88; 7 26!
lc`kclsomom` jmd{m 7 Jamqm xznfsora mfmemd jamqm qm`k faocesmzom` s`vso
lc`kdmraeom` rsmvs jmzm`k .
Jamqm xznfsora lczsxmom` jamqm qm`k jczomavm` fc`km` xcljsmvm` jmzm`k
fm` xc`qcfamm` gmrm. Jamqm xznfsora fmxmv faoemraiaomraom` ecjad em`gsv rcjmkma jamqm
jmdm` em`krs`k% jamqm vc`mkm oczgm em`krs`k fm` jamqm nyczdcmf xmjzao. Rcfm`kom`
jamqm `n` xznfsora mfmemd jamqm qm`k jczomavm` rcema` is`kra xznfsora qmavs%
xc`kcljm`km`% farvzajsra% emqm`m` xcem`kkm` fm` mfla`arvzmra slsl.
Rcem`gsv`qm lc`szsv Kmzzarn`% @nzcc`% fm` Jzc{cz $:889 7 3=! Jamqm
xznfsora fajmka oc fmeml vakm omvcknza jcrmz% qmavs7 jmdm` em`krs`k $fazcbv lmvczame!%
vc`mkm oczgm em`krs`k $fazcbv emjnz!% fm` jamqm nyczdcmf xmjzao $lm`simbvsza`k
nyczdcmf!.
Rskaza $:88= 7 =4! lc`kclsomom` jmd{m jamqm xznfsora xmfm xczsrmdmm`
lm`simovsz vczfaza mvmr s`rsz,s`rsz jamqm rcjmkma jczaosv 7
=. Jmdm` JmosJmdm` jmos mfmemd jmdm` qm`k faks`mom` s`vso lcljsmv xznfso rcecrma.
Jmdm` jmos fmxmv faafc`vaiaomraom` oc xznfso fm` lczsxmom` jmkam` a`vckzme fmza
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7/31/2019 ANALISIS PENDEKATAN TARGET COSTING SEBAGAI ALAT PENILAIAN EFISIENSI PRODUKSI SEMEN PADA PT. SEMEN TO
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==
xznfso vczrcjsv. Rcjmkma bn`vnd mfmemd omqs qm`k faks`mom` s`vso lcljsmv fms`
xa`vs fm` gc`fcem% oczvmr qm`k faks`mom` s`vso lcljsmv jsos% jc`m`k s`vso
lcljsmv oma` lnza% fm` oma` lnza qm`k faks`mom` s`vso lcljsmv jmgs. Jmdm` jmos
farcjsv gskm jmdm` em`krs`k% s`vso lcljcfmom``qm fmza jmdm` ema` qm`k `aema`qm
zcemvai zc`fmd. Jmdm` qm`k `aema`qm zcemvai zc`fmd rcxczva xmos fm` fclxse xmfm fms`
xa`vs fm` gc`fcem. ecl s`vso lczcomvom` oczvmr,oczvmr xmfm jsos a`a vczlmrso
rcjmkma s`rsz nyczdcmf.
Jamqm jmdm` jmos jczrmlm fc`km` jamqm vc`mkm oczgm em`krs`k farcjsv jamqm
svmlm $xzalc bnrv!. Jmdm` xc`nen`k $a`fazcbv lmvczamer! lczsxmom` jmdm` qm`k
faxmoma fmeml xznrcr xznfsora qm`k vafmo faafc`vaiaomraom` fc`km` xznfso gmfa fm`
`aema`qm zcemvai ocbae. Jamqm qm`k valjse omzc`m xclmomam` jmdm` xc`nen`k farcjsv
jamqm jmdm` xc`nen`k. Jamqm jmdm` xc`nen`k faxczvaljm`kom` rcjmkma jamqm
nyczdcmf xmjzao.
:. Vc`mkm Oczgm Em`krs`kVc`mkm oczgm em`krs`k mfmemd vc`mkm qm`k em`krs`k lc`m`km`a xznrcr
xznfsora. Xcljsmv fms` xa`vs fm` gc`fcem% nxczmvnz lcra` bnxq% xc`gmdav fm` vsom`k
emr% rczvm vsom`k jmvs mfmemd bn`vnd vc`mkm oczgm em`krs`k. Lczcom lc`m`km`a
em`krs`k xznrcr xznfsora fm` omzc`m`qm fmxmv faafc`vaiaomra oc xznfso. Kmga mvms
sxmd vc`mkm oczgm em`krs`k lczsxmom` s`rsz jamqm xznfsora.
Lm`fnz qm`k vskmr`qm lc`km{mra xmzm xcoczgm vafmo vczlmrso fmeml
xc`kczvam` vc`mkm oczgm em`krs`k% omzc`m vafmo fmxmv faafc`vaiaomra rcbmzm em`krs`k oc
xznfso vczvc`vs. Mxm qm`k faoczgmom` necd lm`fnz xc`km{mr jsom`emd lcljsmv
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=:
xznfso% lcema`om` rcomfmz lc`km{mra xmzm xcoczgm. Necd omzc`m avs% sxmd qm`k
fajmqmzom` ocxmfm lm`fnz vafmo vczlmrso sxmd em`krs`k% lcema`om` sxmd vmo
em`krs`k. Sxmd vmo em`krs`k faoemraiaomra rcjmkma jamqm nyczdcmf.
2. Nyczdcmf XmjzaoJamqm,jamqm rcema` jmdm` jmos fm` vc`mkm oczgm em`krs`k qm`k faxczesom`
s`vso lclxznfsora jmzm`k farcjsv jamqm nyczdcmf xmjzao $imbvnzq nyczdcmf mvms
lm`simbvsza`k nyczdcmf mvms imbvnzq jszfc`!. Dsjs`km` jamqm nyczdcmf vczdmfmx
xznfso mfmemd dsjs`km` vmo em`krs`k. Necd omzc`m avs% jamqm farcjsv gskm jamqm vmo
em`krs`k.
Xmfm slsl`qm jamqm nyczdcmf xmjzao fafcia`araom` rcjmkma jamqm jmdm`
xc`nen`k% jamqm vc`mkm oczgm vafmo em`krs`k% fm` rclsm jamqm,jamqm xznfsora qm`k
ema` qm`k vafmo fmxmv fc`km` lsfmd faafc`vaiaomraom` mvmsxs` fajcjm`om` rcbmzm
em`krs`k xmfm xcrm`m` vczvc`vs mvms xznfso vczvc`vs.
:.6 Xc`kczvam` Vmzkcv Bnrva`k
Xmfm jmj a`a mom` fajmdmr lc`kc`ma rarvcl jamqm jczfmrmzom` rmrmzm` mvms
qm`k faoc`me fc`km` arvaemd Vmzkcv bnrva`k. Rcea`vmr rarvcl a`a lazax fc`km` rarvcl
jamqm rvm`fmz% `mls` rcjc`mz`qm vafmo fclaoam`. Rarvcl a`a ecjad onlxecor fmza
rarvcl jamqm rvm`fmz.
Lm`immv svmlm Vmzkcv bnrva`k mfmemd xc`cvmxm` dmzkm xnono xznfso rcjmkma
fmrmz xc`cvmxm` dmzkm rcda`kkm vmzkcv emjm qm`k faa`ka`om` mom` vczbmxma. Jczaosv a`a
mfmemd aesrvzmra ra`komv xznrcr Vmzkcv bnrva`k.
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=2
Kmljmz =
Aesrvzmra Vmzkcv Bnrva`k
Rsljcz 7 [avgmorn`n $:889 7 =39!
Fmza aesrvzmra vmzkcv bnrva`k fa mvmr fmxmv faeadmv xczjcfmm` lc`fmrmz fmeml
xc`c`vsm` dmzkm xnono xznfso m`vmzm xc`fcomvm` vmzkcv bnrva`k fc`km` xc`fcomvm`
vzmfaran`me 7
Vzmfavan`me Mxxznmbd Vmzkcv Bnrv Mxxznmbd
=rv Fcrak` Xznfsbv =rv Rcv Rmecr Xzabc
:`f Bnlxsvc Bnrv :`f Rcv Xzniav
2zf Rcv Rmecr Xzabc 2zf Bnlxsvc Vmzkcv Bnrv
6vd Xzniav nz Enrr 6vd Fcrak` Xznfsbv
Lmzocv Zcrcmzbd
Lc`c`vsom` dmzkm gsme
xznfso jmzs
Lm`mgclc` lc`kdavs`k jamqm
xznfsora qm`k lcls`koa`om`
vczbmxma`qm lmzga` emjm qm`k
faa`ka`om`
C`ka`cczr fm` bnrv M`meqrvr lc`fcrma`
rsmvs xznfso qm`k ls`koa` faxznfsora
xmfm jamqm vczrcjsv
Rcjcesl fm`
rcemlm
xznfso
fcrak`
RcvcemdXznfsbv
Fcrak`
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Fmza aesrvzmra fa mvmr xczjcfmm` lc`fmrmz m`vmzm xc`fcomvm` vzmfaran`me fm`
xc`fcomvm` vmzkcv bnrva`k mfmemd fmeml dme vmdmxm` fcrma` xznfso fm` xc`cvmxm`
dmzkm gsme. Rcbmzm vzmfaran`me xznrcr xznfsora falsema fmza fcrma` xznfso jmzm`kgmrm%
faem`gsvom` lc`kdavs`k dmzkm xnono xznfso% oclsfam` xc`cvmxm` dmzkm gsme vafmo
jarm fa,faovc necd xczsrmdmm`% meamr rsfmd kayc`. Bn`vnd`qm rmgm mfmemd gmrm invn
bnxq% falm`m dmzkm gsme xmrmz rmmv a`a larme`qm Zx.98ecljmz soszm` oczvmr M6 ;8
kzml. Jaem xc`ksrmdm lc`gsme fc`km` dmzkm fa mvmr Zx.98ecljmz% vc`vs zcraon`qm
mfmemd vafmo emos. Fmeml on`fara fclaoam` xc`ksrmdm favs`vsv mkmz fc`km` dmzkm
98ecljmz am vcemd fmxmv lc`km`vn`ka ocs`vs`km` qm`k lclmfma. Jmkmalm`m
bmzm`qm > vc`vs rmgm fc`km` lc`com` jamqm% meamr lc`cvmxom` vmzkcv jamqm
xznfsora.
Fmza aesrvzmra vczrcjsv Vmzkcv bnrva`k fmxmv fafcia`araom` lc`szsv [avgmorn`n
$:889 7 =3;! rsmvs rarvcl falm`m $=! xc`c`vsm` dmzkm xnono xznfso mfmemd rcrsma
fc`km` qm`k faa`ka`om` $vmzkcv! rcjmkma fmrmz xc`cvmxm` dmzkm gsme xznfso qm`k mom`
lclxcznecd emjm qm`k faa`ka`om`% mvms $:! xc`c`vsm` dmzkm xnono rcrsma fc`km`
dmzkm gsme qm`k xcem`kkm` zcem lcljmqmz`qm.
Bn`vnd`qm 7
Rcjsmd xczsrmdmm` nvnlnvai vc`kmd lclxcvaljm`kom` lces`bszom` ymzam`
rcfm` vczjmzs. Fc`km` rxcraiaomra qm`k favcvmxom` fm` xm`krm xmrmz qm`k fajafao
lmom dmzkm gsme xcz s`av rcfm` mfmemd Zx.:38 gsvm. Jaem emjm qm`k faa`ka`om` xcz s`av
mfmemd Zx.38 gsvm% lmom vmzkcv bnrva`k fadavs`k rcjmkma jczaosv 7
Vmzkcv bnrv< Zx.:38 gsvm38 gsvm < Zx.:88 gsvm
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Rsxzaqn`n $:88: 7=3:! lc`fcia`araom` vmzkcv bnrva`k mfmemd rarvcl s`vso
lc`fsos`k xznrcr xc`kszm`km` jamqm fmeml vmdmx xc`kcljm`km` fm` xczc`bm`mm`
xznfso lnfce jmzs vczvc`vs% xczsjmdm` lnfce rcbmzm xc`sd mvms xczsjmdm` lnfce
la`nz.
:.3 Lnfce Xc`czmxm` Vmzkcv Bnrva`k
Xczes faxmdmla jmd{m dmzkm xnono xznfso vafmo vczecxmr fmza ockamvm`
rcxm`gm`k zm`vma `aema $Ymesc Bdma`!.
Kmljmz :
Zm`vma @aema fm` Vmzkcv bnrva`k
Vmzkcv bnrva`k
Rsljcz 7 [avgmorn`n $:889 7 =34!
Xznrcr xc`cvmxm` vmzkcv bnrva`k da`kkm xc`cvmxm` dmzkm fmxmv faszmaom`
fmeml lnfce jczaosv 7
Z ) F Fcrak`Lm`s
imovsza`k
Lmzocva`k
m`f
Farvzajsvan`
Bsrvnlcz
Rczyabc
Rclmoa` zc`fmd bnrv fcrak`rcjmkma rsmvs vsgsm` fcia`avayc
qm`k vmlxmo`qm fmxmvfa{sgsfom` oczmx lclmbslnvaymra omz m{m`
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Kmljmz 2
Vmzkcv Bnrva`k Lnfce
Rsljcz 7 [avgmorn`n $:889 7 =34!
:.9 Xza`rax,Xza`rax Xc`czmxm` Vmzkcv Bnrva`k
Vmzkcv bnrva`k mfmemd rsmvs xznrcr qm`k rarvclmvar qm`k lc`kkmjs`kom`
lm`mgclc` jamqm fm` xczc`bm`mm` emjm. Xczdavs`km` jamqm vmzkcv $vmzkcv bnrva`k!
lc`gmfa rsmvs xc`fcomvm` odsrsr qm`k jczks`m s`vso xcljsmvm` vsgsm` xc`szs`m`
jamqm. Xznrcr a`a lc`km`sv xza`rax,xza`rax rcjmkma jczaosv7
Lmzocv Rdmzc
Njgcbvayc
Xznfsbv
Is`bvan`meavqVmzkcv Xzabc
Vmzkcv Bnrv
Xznfsbv m`f
XznbcrrFcrak`
Vmzkcv Xzniav
VmzkcvBnrva`k Lnfce
Xznfsora Xznfso
QM
Vmzkcv bnrv
vczbmxma
Vafmo
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Kmljmz 2
Xza`rax,Xza`rax Xc`czmxm` Vmzkcv bnrva`k
Xzabc ecf bnrva`k Bznrr,is`bvan`me vcml
Eaic,bqbec Ymesc bdma`
nzac`vmvan`
bnrvr
Inosr
Inosr xmfmXmfm XznfsbvXznbcrr Inosr fcrak`fcrak` xmfm
xcem`kkm`
Rsljcz 7 [avgmorn`n $:889 7 =31!
Lc`szsv [avgmorn`n $:889 7 =31! xznrcr xc`czmxm` vmzkcv bnrva`k lc`km`sv
xza`rax,xza`rax rcjmkma jczaosv7
=! Dmzkm lc`c`vsom` jamqm $Xzabc Ecf Bnrva`k!
:! Inosr xmfm xcem`kkm`
2! Inosr xmfm fcrma` xznfso fm` fcrma` xznrcr
6! Bznrr Is`bvan`me Vcml
3! Lceajmvom` Zm`vma @aema
9! Nzac`vmra fmsz dafsx xznfso.
Rcem`gsv`qm occ`ml xza`rax,xza`rax xc`czmxm` jamqm vmzkcv $vmzkcv bnrva`k!
vczrcjsv fmxmv fagcemrom` rcjmkma jczaosv7
Ocq
Xza`baxecr
ni vmzkcv
bnrva`k
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=. Dmzkm lc`c`vsom` jamqm $XzabcEcf Bnrva`k!Xczrma`km` qm`k rclmoa` ocvmv fm` onlxcvavai lcljsmv xc`cvmxm` dmzkm gsme
xznfso jsom` dme kmlxm`k. Dmzkm gsme oczmx favc`vsom` necd xmrmz% rcda`kkm
dmzkm xmrmz $lmzocv xzabc! faks`mom` s`vso lc`c`vsom` vmzkcv jamqm fc`km`
inzlsem jczaosv 7
:. Inosr xmfm xcem`kkm`Ocdc`fmo mvms ocjsvsdm` xcem`kkm` mom` osmeavmr% jamqm fm` is`kra
$is`bvan`meavq! rcbmzm ralsevm` vczfmxmv fmeml xznfso fm` falm`immvom` fmeml
xc`kmljaem` ocxsvsrm` jczoc`mm` fc`km` fcrma` fm` xczdavs`km` dmzkm xnono
xznfso. Jmka xcem`kkm` lm`immv mvmr iavsz fm` is`kra qm`k favm{mzom` necd
xznfso dmzsr ecjad jcrmz fmza jamqm xcznecdm``qm $meamr dmzkm gsme fmza rara
xm`fm`k xc`ksrmdm!.
2. Inosr xmfm fcrma` xznfso fm` fcrma` xznrcrXc`kc`fmeam` jamqm favcom`om` xmfm vmdmxm` fcrma` xznfso fm` vmdmxm` fcrma`
xznrcr xznfsora. Fc`km` fclaoam` rcvamx xczsjmdm` mvms zcomqmrm dmzsr
faemosom` rcjcesl xznrcr xznfsora% fc`km` vsgsm` lc`com` jamqm fm`
lc`kszm`ka {movs valc vn lmzocv vczsvmlm jmka xznfso jmzs.
6. Bznrr Is`bvan`me VcmlValocenlxno a`a jczvm`kks`kgm{mj mvmr ocrceszsdm` xznfso% falsema fmza
afcon`rcx xznfso da`kkm vmdmxm` xznfsora xc`sd.
Vmzkcv jamqm < Dmzkm xmrmzEmjm onvnz qm`k faa`ka`om`
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3. Lceajmvom` zm`vma `aemaRceszsd m`kknvm qm`k vczeajmv fmeml zm`vma `aema% falsema fmza xclmrno jmzm`k
gmrm% farvzajsvnz% da`kkm xcem`kkm` faeajmvom` fmeml xznrcr vmzkcv bnrva`k.
9. Nzac`vmra fmsz dafsx xznfsoLcla`almeom` jamqm rcemlm fmsz dafsx xznfso% fam`vmzm dmzkm% jmdm` jmos%
jamqm nxczmra% xclceadmzmm`% fm` jamqm farvzajsra.
:.; Mrslra Fmrmz Vmzkcv Bnrva`k
Vmzkcv bnrva`k rm`kmv ls`koa` rcrsma jmka xczsrmdmm` qm`k Xzabc Vmocz
fmeml rsmvs xmrmz qm`k dcvcznkc`% falm`m onlxcvara lc`c`vsom` dmzkm gsme xznfso
jmzm`kgmrm% qm`k favm`fma fc`km` odmzmovczarvao m`vmzm ema` 7
=. Slsl`qm vafmo emqmo mvms vafmo mfm ocdc`fmo s`vso lc`m{mzom` xznfso fc`km`dmzkm qm`k vmo vczgm`koms necd xmzm onlxcvavnz. Jaem xczsrmdmm` lc`m{mzom`
xznfso qm`k vmo vczrma`ka lmom xczrma`km` xnvn`k ecdcz neaknxnearvao mom`
ls`bse.
:. Ocs`kksem` rxcraiao rsmvs xczsrmdmm` mom` lc`c`vsom` mzmd fmeml lcemosom`fciczc`ramra xznfso jmzs fmza qm`k vcemd mfm fa xmrmzm`% larme`qm 7
m. Bnrv Mfym`vmkc xznfso qm`k rmlmrczsxm `mls` fc`km` dmzkm qm`k ecjadlszmd
j. Xc`mljmdm` is`kra% larme`qm fc`km` vmljmdm` iavsz jmzs fc`km` dmzkm qm`konlxcvavai.
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:.4 Oc`fmem Lc`czmxom` Vmzkcv Bnrva`k
Fmza szmam` fa mvmr fmxmv fajmqm`kom` jmd{m xc`czmxm` vmzkcv bnrva`k
vcz`qmvm vafmo lsfmd. Jczaosv a`a mfmemd oc`fmem qm`k oczmx faocesdom` necd
xczsrmdmm` qm`k lc`bnjm lc`czmxom` vmzkcv bnrva`k.
=. On`ieao m`vmz ocenlxno fm` mvms m`vmz m`kknvm ocenlxno:. Omzqm{m` qm`k lc`kmemla jsz`nsvomzc`m vs`vsvm` vmzkcv xc`qcecrmam` xcoczgmm`2. Vmzkcv {movs xc`qcecrmam` qm`k vczxmorm favmljmd6. Rseav`qm lcemosom` xc`kmvszm` mvmr jczjmkma imovnz xc`c`vs ocjczdmraem` vmzkcv
bnrva`k.
Fc`km` fclaoam` rm`kmv farmzm`om` jmka xczsrmdmm` qm`k vczvmzao s`vso
lc`czmxom` vmzkcv bnrva`k lclxczdmvaom` dme,dme jczaosv 7
=. Lm`mgclc` xs`bmo dmzsr lclmdmla xznrcr vmzkcv bnrva`k rcjcesllc`kmfnxra`qm.
:. Mxmjaem xczdmvam` lm`mgclc` vczemes vczxmos xmfm xc`bmxmam` rmrmzm` vmzkcvbnrva`k% lmom fmxmv lc`kmeadom` xczdmvam` fmza lm`mgclc` lc`kc`ma xc`bmxmam`
rmrmzm` ocjczdmraem` nzkm`armra rcbmzm ocrceszsdm`.
:.1 Ymzamjce Bnrva`k
Xc`aemam` xzcrvmra lm`mgcz rcza`komea faomavom` fc`km` oclmlxsm``qm fmeml
lc`a`komvom` emjm xczsrmdmm` mvms rsmvs fayara qm`k fajm{md oc`fmea`qm. Xczsjmdm`
emjm fmza rmvs xczanfc oc xczanfc jczaosv`qm fm` xczjcfmm` m`vmzm jsfkcvemjm fc`km`
zcmearmra lczsxmom` a`faomra oclmlxsm` lm`mgclc`. Rcbmzm slsl% rcnzm`k lm`mgcz
lclxs`qma mrslra jmd{m 7
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=! Gaom xc`gsmem` lc`a`komv fajm`fa`k xczanfc rcjcesl`qm% rcfm`kom` jamqm vafmojczsjmd% lmom emjm rcdmzsr`qm aosv `mao.
:! Gaom xc`gsmem` lc`szs` fajm`fa`k xczanfc rcjcesl`qm% rcfm`kom` jamqm vafmolc`kmemla xczsjmdm`% lmom emjm rcdmzsr`qm aosv vszs`.
2! Gaom xc`gsmem` vafmo jczsjmd fajm`fa`k xczanfc rcjcesl`qm% rcfm`kom` jamqmvafmo lc`kmemla xczsjmdm`% lmom emjm rcdmzsr`qm vcvmx.
Fmeml lcvnfc ymzamjec bnrva`k xznfso dm`qm fajcjm`a jamqm ymzamjce% qmavs
jamqm jmdm` jmos em`krs`k% jamqm vc`mkm oczgm em`krs`k% fm` jamqm nyczdcmf
ymzamjce.
Lc`szsv Rmlzq` $:88= 7 96! xc`fcomvm` ymzamjec bnrva`k gskm faoc`me
rcjmkma bn`vzajsvan` mxxznmbd mfmemd 7 Ymzamjec bnrva`k lczsxmom` rsmvs inzlmv
emxnzm` emjm zska qm`k lc`kcenlxnoom` jamqm jczfmrmzom` xczaemos jamqm fa lm`m
jamqm,jamqm faxarmdom` lc`szsv omvcknza jamqm ymzamjce fm` jamqm vcvmx fm` vafmo
faxarmdom` lc`szsv is`kra,is`kra xznfsora% mvms mfla`arvzmra% fm` xc`gsmem` .
Gaom xczsrmdmm` lc`kks`mom` lcvnfc ymzamjce bnrva`k% lmom rcxczva qm`k
faoclsomom` fa mvmr jmd{m jamqm vcvmx xczes faxarmd lc`gmfa jamqm vcvmx em`krs`k
$fazcbv iatcf bnrv! fm` jamqm vcvmx jczrmlm $bnlln` iatcf bnrv!. Fazcbv iatcf bnrv
mfmemd jamqm vcvmx qm`k fmxmv favcesrsza rcbmzm em`krs`k xmfm rsmvs rcklc` mvms
fmxmv fada`fmzom` gaom rcklc` vczrcjsv fadaem`kom` omzc`m vczgmfa`qm jamqm vczrcjsv
farcjmjom` necd rcklc` jczrm`kosvm`. Bn`vnd jamqm fazcbv iatcf bnrv mfmemd kmga
xc`km{mr xznfso vczvc`vs mvms xc`qsrsvm` lcra`. Rcfm`kom` bnlln` iatcf bnrv
mfmemd jamqm qm`k farcjmjom` mfm`qm fsm mvms ecjad rcklc` rcbmzm jczrmlm fmeml
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xczsrmdmm`. Jamqm a`a lmrad vcvmx faocesmzom` xczsrmdmm` rcomeaxs` rmemd rmvs
rcklc` favsvsx. Bn`vnd bnlln` iatcf bnrv mfmemd kmga lm`mgcz mvms xc`qsrsvm`
kcfs`k xmjzao.
Lcvnfc ymzamjce bnrva`k% qmavs lcvnfc xc`c`vsm` dmzkm xnono xznfsora qm`k
lclxczdavs`kom` rclsm s`rsz jamqm xznfsora qm`k jczxczaemos ymzamjce fmeml dmzkm
xnono xznfsora% qm`k lm`m vczfaza fmza jamqm jmdm` jmos% jamqm vc`mkm oczgm
em`krs`k% fm` jamqm nyczdcmf ymzamjce. Falm`m xczdavs`km` jamqm ymzamjec bnrva`k
fmxmv faemosom` rcjmkma jczaosv7
Xc`gsmem` TTT
Faoszm`ka7 Dmzkm Xnono Xznfsora' $TTT!
Lmzka` on`vzajsra TTTFaoszm`ka Jamqm Vcvmx' $TTT!
Emjm jczrad TTT
Ocv 7 Dmzkm Xnono XznfsoraJamqm jmdm` jmos TTT
Jamqm vc`mkm oczgm em`krs`k TTT
Jamqm Nyczdcmfxmjzao ymzamjce TTT
Dmzkm xnono xznfso TTTJamqm Mfl ) Slsl Ymzamjce TTT
Jamqm Xc`gsmem` Ymzamjce TTT
Vnvme Jamqm Ymzamjce TTT
Jamqm Vcvmx
Jamqm nyczdcmfxmjzao vcvmx TTTJamqm xclmrmzm` vcvmx TTT
Jamqm mfla`arvzmra ) slsl vcvmx TTT
Jamqm vcvmx TTT
:.=8 Xc`kczvam`Isee Bnrva`k
Xc`fcomvm` isee bnrva`k qm`k jamrm gskm farcjsv rcjmkma xc`fcomvm`
vzmfaran`me lc`kdmraeom` emxnzm` emjm zska falm`m jamqm,jamqm fanzkm`araz fm`
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farmgaom` jczfmrmzom` is`kra,is`kra xznfsora% mfla`arvzmra% fm` xc`gsmem`. Emxnzm`
emjm zska qm`k fadmraeom` fmza xc`fcomvm` a`a jm`qmo faks`mom` s`vso lclc`sda
ocjsvsdm` xadmo esmz xczsrmdmm`. Necd omzc`m avs rarvclmvaom`qm dmzsr farcrsmaom`
fc`km` xza`rax mos`vm`ra qm`k jczemos slsl s`vso lc`gmla` ocrczmkmlm`
a`inzlmra qm`k vczrmga fmeml emxnzm` vczrcjsv. Fc`km` fclaoam` xmzm xclmoma`qm
fmxmv lcljsmv jczjmkma m`mearar rcrsma ocjsvsdm``qm jczfmrmzom` a`inzlmra qm`k
rvm`fmz.
Lc`szsv Dmzamfa $:88: 7 663! lc`kclsomom` jmd{m 7 Isee bnrva`k
lczsxmom` lcvnfc qm`k lclxczdavs`kom` rceszsd jamqm xznfso jmao vcvmx lmsxs`
ymzamjce fmeml lc`c`vsom` `aema xczrcfamm` qm`k mom` fagsme xczsrmdmm`.
Isee bnrva`k lczsxmom` lcvnfc xc`c`vsm` dmzkm xnono xznfso qm`k
lclxczdavs`kom` rclsm s`rsz jamqm xznfsora oc fmeml dmzkm xnono xznfso% qm`k
vczfaza fmza jamqm lmvczame xznfso% jamqm vc`mkm oczgm em`krs`k% fm` jamqm nyczdcmf
xmjzao% jmao qm`k jczxczaemos ymzamjce lmsxs` qm`k vcvmx.
Lcvnfc isee bnrva`k lczsxmom` lcvnfc qm`k vcemd faks`mom` rcbmzm esmr
fmeml lc`kdavs`k dmzkm xnono. Ocjm`qmom` xczsrmdmm` lc`kks`mom` xc`fcomvm`
isee bnrva`k fmeml lc`c`vsom` dmzkm xnono xznfso qm`k fagsme`qm omzc`m
xczvaljm`km` jmd{m rceszsd jamqm qm`k faocesmzom` rcdmzsr`qm lc`gmfa jcjm`
on`rslc` fm` memrm` a`a enkar fcla lclxczvmdm`om` ocem`krs`km` dafsx
xczsrmdmm`. Oceclmdm` svmlm lcvnfcisee bnrva`k mfmemd ocvafmovcxmvm` xc`kks`mm`
lcvnfc a`a s`vso ocxc`va`km` xczc`bm`mm` fm` xc`kmljaem` ocxsvsrm`.
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Gaom vczfmxmv rcearad m`vmzm xznfsora fm` xc`gsmem` $xznfsora 0 xc`gsmem`!%
rm`kmv ls`koa` vczgmfa jmd{m xc`gsmem` vaavao alxmr fc`km` lc`kks`mom` lcvnfc
isee bnrva`k xczsrmdmm` lclxcznecd emjm.
Farmlxa`k oceclmdm` isee bnrva`k fmeml lcljm`vs xczc`bm`mm` fa mvmr%
xc`fsos`k ymzamjce bnrva`k jczmzkslc` jmd{m a`inzlmra jamqm ymzamjce lczsxmom`
a`inzlmra qm`k ecjad jczlm`immv fmeml dme xc`c`vsm` dmzkm fmzaxmfm a`inzlmra isee
bnrva`k s`vso lcljm`vs lm`mgclc` fmeml lc`kmljae ocxsvsrm`. Necd omzc`m
lcvnfc ymzamjce bnrva`k lclinosrom` xmfm xczaemos jamqm fm` lcls`koa`om`
xc`kks`mm` emxnzm` bn`vzajsvan` lmzka` lmom lm`mgclc` fmxmv fc`km` lsfmd
lclxczoazmom` xc`kmzsd xczsjmdm` dmzkm gsme xmfm yneslc fm` xc`kmzsd xczsjmdm`
yneslc xmfm jcrmz`qm jamqm. Mfm`qm dsjs`km` qm`k lsfmd fam`mearar a`a vc`vs mom`
lclsfmdom` xsem lm`mgclc` fmeml lc`kmljae ocxsvsrm` vc`vm`k dmzkm gsme ocvaom
lcemosom` `cknramra fc`km` on`rslc`. Fmeml on`fara xczrma`km` qm`k rm`kmv
va`kka% ocbcxmvm` lc`kmljae ocxsvsrm` mom` rm`kmv lc`c`vsom` fmeml
lclc`m`kom` xczrma`km`. Ocvczemljmvm` fmeml lc`kmljae raomx mom` lsfmd
fafmdsesa necd xcrma`k ema`.
S`vso lc`kda`fmzom` ocrmemdm` gaom lcvnfc isee bnrva`k faks`mom`% lmom
lm`mgclc` xczes lc`km`varaxmra xczsjmdm`,xczsjmdm` qm`k ls`koa` vczgmfa fmeml
gslemd xczrcfamm` fm` jamqm xcz s`av. Fc`km` omvm ema` xczes farmfmza jmd{m emjm mvms
zska xczsrmdmm` mom` vczkm`vs`k vafmo dm`qm xmfm xc`gsmem` vcvmxa gskm necd
xznfsora. Jczjcfm omems lc`kks`mom` lcvnfc ymzamjce bnrva`k% emjm mvms zska
vczkm`vs`k dm`qm xmfm va`komv xc`gsmem` rmgm.
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Rmemd rmvs bmzm s`vso lc`kmvmra xczsjmdm` emjm qm`k rcza`k `mao mvms vszs`
rcbmzm vmgml mfmemd fc`km` lc`kks`mom` vmzai jamqm nyczdcmf qm`k `nzlme qmavs
vmzai qm`k fafmrmzom` mvmr movayavmr xznfsora qm`k on`rvm` rcemlm jcjczmxm vmds`
fmzaxmfm fafmrmzom` dm`qm mvmr movayavmr qm`k fadmzmxom` vczgmfa rcomzm`k% rcda`kkm
dmzkm xnono xcz s`av fadmzmxom` on`rvm` fmza vmds` oc vmds`. @mls` fclaoam`%
rcomeaxs` lc`kks`mom` vmzai nyczdcmf qm`k `nzlme% emjm jczrad jarm jcziesovsmra
fc`km` vmgml gaom rcearad xcljcjm`m` nyczdcmf $rcearad ecjad mvms oszm`k! qm`k
valjse omzc`m xczjcfmm` xznfsora fm` xc`gsmem` fajcjm`om` xmfm dmzkm xnono
xc`gsmem`.
Lcvnfc isee bnrva`k% qmavs lcvnfc xc`c`vsm` dmzkm xnono xznfsora qm`k
lclxczdavs`kom` rclsm s`rsz jamqm ocfmeml dmzkm xnono xznfsora`qm% qm`k vczfaza
fmza jamqm jmdm` jmos% jamqm vc`mkm oczgm em`krs`k fm` jamqm nyczdcmf jmao qm`k
ymzamjce lmsxs` qm`k vcvmx. Falm`m xczdavs`km` jamqm isee bnrva`k fmxmv faemosom`
rcjmkma jczaosv7
Xc`gsmem` TTT
Faoszm`ka7 Dmzkm Xnono Xznfsora' $TTT!Emjm onvnz TTT
Faoszm`ka J.Xc`gsmem` ) Mfl fm` Slsl $TTT!
Emjm jczrad TTT
Ocv7 Dmzkm Xnono Xznfsora
Jamqm jmdm` jmos TTT
Jamqm vc`mkm oczgm em`krs`k TTTJamqm Nyczdcmfxmjzao7
Vcvmx TTTYmzamjce TTT
Dmzkm xnono xznfsora TTT
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:.== Oczm`kom Xaoaz
Vmzkcv bnrva`k lczsxmom` rsmvs xznrcr qm`k rarvclmvar qm`k lc`kkmjs`kom`
lm`mgclc` jamqm fm` xczc`bm`mm` emjm. Xczdavs`km` jamqm vmzkcv $vmzkcv bnrva`k!
lc`gmfa rsmvs memv odsrsr qm`k jczks`m s`vso xcljsmvm` vsgsm` xc`szs`m` jamqm.
Rmemd rmvs dme qm`k lc`qm`kosv fc`km` vmzkcv bnrva`k mfmemd jczomavm`
fc`km` lmrmemd xc`c`vsm` dmzkm gsme% dme a`a xczes faxczdmvaom` omzc`m fc`km`
mfm`qm xczrma`km` qm`k rclmoa` ocvmv fm` onlxcvavai rcda`kkm lcljsmv xc`cvmxm`
dmzkm gsme xznfso jsom` dme kmlxm`k% dme a`a farcjmjom` omzc`m dmzkm gsme oczmx
favc`vsom` necd xmrmz% rcda`kkm dmzkm xmrmz $lmzocv xzabc! faks`mom` s`vso
lc`c`vsom` vmzkcv jamqm qm`k farcemzmrom` fc`km` jamqm,jamqm qm`k vcemd
faocesmzom` fmeml xznfsora. Dme a`a xczes favczmxom` xmfm xczsrmdmm` omzc`m
lc`qm`kosv rcjczmxm jcrmz jamqm,jamqm xznfsora vcemd faocesmzom` farcrsmaom`
fc`km` dmzkm gsme s`vso rsmvs xznfso% rcda`kkm fc`km` mfm`qm vmzkcv bnrva`k lmom
fmxmv fagmfaom` rcjmkma memv xc`aemam` ciarac`ra xznfsora rclc`. S`vso ecjad gcemr`qm
oczm`kom xaoaz fmxmv faeadmv xmfm kmljmz jczaosv7
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Kmljmz 6. Oczm`kom Xaoaz
XV. Rclc` Vn`mrm
fa Omjsxmvc` Xm`kocx
A`fsrvza rclc`
Xc`czmxm` vmzkcv
bnrva`k
Memv xc`aemam` ciarac`ra
xznfsora rclc`
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JMJ AAA
LCVNFC XC@CEAVAM@
2.= Fmczmd Fm` [movs Xc`ceavam`
Mfmxs` qm`k lc`gmfa njqco xc`ceavam` a`a mfmemd xmfm xczsrmdmm` XV. Rclc`
Vn`mrm fa Omjsxmvc` Xm`kocx% qmo`a rcjsmd xczsrmdmm` qm`k jczkczmo fa jafm`k
a`fsrvza rclc` qm`k jczenomra fa Omjsxmvc` Xm`kocx.
2.: Lcvnfc Xc`kslxsem` FmvmS`vso lclxcznecd fmvm rczvm ocvczm`km` qm`k faxcznecd fmeml xc`qsrs`m`
rozaxra a`a% xc`sear lc`kks`mom` jcjczmxm lcvnfc xc`kslxsem` fmvm qmavs 7
=. Njrczymra qmavs lc`kmfmom` xc`kmlmvm` rcbmzm em`krs`k fa emxm`km` s`vsolc`fmxmvom` fmvm qm`k lc`qm`kosv on`fara fm` xnrara xczsrmdmm`% rvzsovzsz
nzkm`armra% movayavmr xczsrmdmm` fm` rcgmzmd xczsrmdmm`.
:. [m{m`bmzm qmavs jc`vso xc`kslxsem` fmvm qm`k faemosom` fc`km` jczvm`qmem`krs`k fc`km` rvmii Mbbns`va`k vc`vm`k fmvm ocsm`km`% gc`ar xznfso% fm`
a`inzlmra qm`k czmv omavm``qm fc`km` lmrmemd xc`ceavam`.
2. Fnoslc`vmra qmavs bmzm xc`kslxsem` fmvm fc`km` lceadmv bmvmvm`fnoslc` qm`kmfm fmeml xczsrmdmm` jczsxm m`kkmzm` jamqm% m`kkmzm` xc`gsmem` fm` emjm%
emxnzm` jamqm xznfsora fm` emxnzm` jamqm `n` xznfsora rczvm emxnzm` ocsm`km`
odsrsr`qm emxnzm` emjmzska qm`k faxczesom` fmeml xc`ceavam` a`a.
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2.2 Gc`ar fm` Rsljcz Fmvm
2.2.=Gc`ar Fmvm
Gc`ar fmvm vczfaza mvmr 7
m. Fmvm osm`vavmvai% jczsxm fmvm qm`k jczdsjs`km` fc`km` xc`cvmxm` vmzkcvbnrva`k% larme`qm xc`cvmxm` dmzkm xnono xznfsora.
j. Fmvm osmeavmvai% jczsxm rcgmzmd ra`komv xczsrmdmm`% rvzsovsz nzkm`armra%xznrcr xznfsora fm` a`inzlmra ema``qm qm`k zcecym` fc`km` xc`searm` a`a.
2.2.:Rsljcz FmvmRsljcz fmvm xc`searm` a`a fmza 7
m. Fmvm xzalcz% xc`sear lc`ceava rcbmzm em`krs`k xmfm njqco xc`ceavam` fc`km`bmzm lc`qsrs` fmivmz xczvm`qmm`% lc`kmfmom` {m{m`bmzm em`krs`k xmfm
jmkam` ocsm`km` fm` mos`vm`ra rczvm jmkam` xznfsora.
j. Fmvm rcos`fcz% qmavs fmvm qm`k faxcznecd fmza xczsrmdmm` jmao jczsxm jamqmjmdm` jmos% jamqm vc`mkm oczgm fm` jamqm nyczdcmf xmjzao rczvm a`inzlmra
vczvsear fmza xadmo ema` fmeml omavm``qm fc`km` xcljmdmrm` rozaxra.
2.6 Lcvnfc M`mearar
Jczfmrmzom` lmrmemd xnono fm` vsgsm` xc`ceavam` qm`k a`ka` fabmxma% lmom
faks`mom` lcvnfc m`mearar rcjmkma jczaosv 7
=. Xc`c`vsm` xc`fcomvm` vmzkcv bnrva`k mfmemd rcjmkma jczaosv 7Lc`szsv Kmzzarn`% @nzcc`% fm` Jzc{cz $:889 7 36=,362! jamqm vmzkcv s`vso rsmvs
xznfso fadavs`k fc`km` lsema xmfm dmzkm gsme qm`k fam`varaxmra fm` oclsfam`
lc`kszm`ka`qm fc`km` emjm qm`k faa`ka`om`% rcjmkma jczaosv7
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Jamqm vmzkcv < Dmzkm gsme qm`k fam`varaxmraEmjm qm`k faa`ka`om`
Falm`m 7
, Dmzkm gsme qm`k fam`varaxmra lczsxmom` dmzkm qm`k jczrcfam fajmqmz necdxcem`kkm` mvms fc`km` omvm ema` dmzkm gsme qm`k jczemos fa xmrmz
, Emjm qm`k faa`ka`om` mfmemd va`komv xc`kcljmeam` a`ycrvmra $ZNA! t `aemaa`ycrvmra qm`k faxczesom`.
:. M`mearar xc`c`vsm` jamqm rvm`fmz mfmemd rcjmkma jczaosv 7Lc`szsv Lseqmfa $:88= 7 6=3! jamqm rvm`fmz rsmvs xznfso vczfaza mvmr vakm qmavs7
jamqm jmdm` jmos% jamqm vc`mkm oczgm em`krs`k% fm` jamqm nyczdcmfxmjzao. Fmeml
xczdavs`km` jamqm rvm`fmz faks`mom` fc`km` lcvnfc isee bnrva`k% qmavs lcvnfc
xc`c`vsm` dmzkm xnono xznfsora qm`k lclxczdavs`kom` rclsm s`rsz jamqm
ocfmeml dmzkm xnono xznfsora`qm% qm`k vczfaza fmza jamqm jmdm` jmos% jamqm
vc`mkm oczgm em`krs`k fm` jamqm nyczdcmfjmao qm`k ymzamjce lmsxs` qm`k vcvmx.
2. Lcljm`fa`kom` dmrae xczdavs`km` jamqm rvm`fmz fm` jamqm vmzkcv $ vmzkcv bnrva`k!vczdmfmx emjm qm`k faxcznecd necd xczsrmdmm`. Fmza dmrae xczjm`fa`km` vczrcjsv
lmom fmxmv faeadmv lcvnfc lm`m lc`kdmraeom` jamqm qm`k ecjad zc`fmd% rcda`kkm
xczsrmdmm` fmxmv lc`kcvmdsa va`komv ciarac`ra jamqm qm`k fabmxma necd
xczsrmdmm`.
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2.3 Rarvclmvaom Xcljmdmrm`
S`vso lclsfmdom` fmeml xc`qsrs`m` rozaxra a`a xc`sear oclsomom`
rarvclmvaom xc`searm` ocfmeml c`ml jmj qm`k fmxmv faxcza`baom` rmvs xczrmvs 7
Jmj xczvmlm lczsxom` jmj xc`fmdsesm` qm`k lc`kszmaom` emvmz jcemom`k
lmrmemd% jmvmrm` lmrmemd% lmrmemd xnono% vsgsm` xc`ceavam`% ocks`mm` xc`ceavam`.
Jmj ocfsm lczsxmom` oczm`kom vcnza qm`k vczfaza fmza xc`kczvam` jamqm%
oemraiaomra jamqm% xc`kczvam` jamqm xznfsora% xc`kczvam` vmzkcv bnrva`k% lnfce vmzkcv
bnrva`k% xza`rax,xza`rax xc`cvmxm` vmzkcv bnrva`k% mrslra fmrmz vmzkcv bnrva`k% oc`fmem
lc`cvmxom` vmzkcv bnrva`k% ymzamjce bnrva`k% xc`kczvam`isee bnrva`k% oczm`kom xaoaz.
Jmj ocvakm lcvnfc xc`ceavam` qm`k lc`kszmaom` fmczmd fm` {movs xc`ceavam`%
lcvnfc xc`kslxsem` fmvm% gc`ar fm` rsljcz fmvm% lcvnfc m`mearar% rarvclmvaom
xcljmdmrm`.
Jmj occlxmv lczsxmom` kmljmzm` slsl xczsrmdmm` qm`k lc`kszmaom`
rcgmzmd ra`komv xczsrmdmm`% rvzsovsz nzkm`armra fm` szmam` vskmr lmra`k lmra`k
jmkam` fmeml xczsrmdmm`.
Jmj ocealm lczsxmom` dmrae m`mearar fm` xcljmdmrm` qm`k lcljmdmr
m`mearar oemraiaomra jamqm xznfsora% m`mearar omeosemra dmzkm xnono rclc`% m`mearar
xc`czmxm` vmzkcv bnrva`k.
Jmj occ`ml lczsxmom` jmj xc`svsx qm`k vczfaza fmza ocralxsem` fm` rmzm`
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JMJ AY
KMLJMZM@ SLSL XCZSRMDMM@
6.= Rcgmzmd Ra`komv Jczfaza`qm XV. Rclc` Vn`mrm
XV. Rclc` Vn`mrm mfmemd xznfsrc` rclc` vczjcrmz fa Om{mrm` Valsz
A`fn`cram qm`k lc`clxmva emdm` rcesmr =.:88.888 Dcovmz fa fcrm Jaza`kczc Ocb.
Js`knzn Omj. Xm`kocx 94 oaen lcvcz fmza onvm Lmomrrmz. XV. Rclc` Vn`mrm qm`k
lclaeaoa omxmravmr vczxmrm`k 2.648.888.888 lcvzao vn` rclc` xcz vmds` a`a
lclxs`qma vakm s`av xmjzao qmavs Vn`mrm S`av AA% AAA fm` AY.
Jczfmrmzom` ocvcvmxm` Lmgcear Xczlsrqm{mzmvm` Xcz{moaem` Zmoqmv
Rclc`vmzm $LXZR! Zcxsjeao A`fn`cram @n. AALXZR=198 lc`kc`ma xnem slsl
xcljm`ks`m` @mran`me Rclc`vmzm Jczc`bm`m Vmdmxm` =19= , =191 vc`vm`k xznqco
Jafm`k A`fsvza Knen`km` M= =132 jafm`k @n. 36% falm`m fafmeml ocvcvmxm` avs
vczbm`vsl zc`bm`m s`vso lc`fazaom` xmjzao rclc` fa Rsem{cra Rcemvm`. Vsgsm` fmza
xc`fazam` xmjzao rclc` avs mfmemd s`vso lclc`sda xczla`vmm` rclc` ks`m
lc`a`komvom` xcljm`ks`m` odsrsr`qm fa om{mrm` A`fn`cram jmkam` Valsz.
Ocvcvmxm` LXZR avsemd qm`k lc`fmrmza jczfaza`qm xmjzao Rclc` Vn`mrm
$Xczrczn!% qm`k rmmv a`a lclaeaoa clxmv s`av xmjzao fm` rcoam` xmboa`k xem`v qm`k
vczsr jcznxczmra fc`km` zcmearmra xznfso rcjcrmz :=:.=94 vn` favmds` =111% ocbsmea
xmjzao s`av A qm`k necd xczvaljm`km` memrm` con`nlar fm` vco`ar lmom
xc`knxczmram``qm vcemd fadc`vaom` rcgmo vmds` =146. S`vso ecjad gcemr`qm mom`
faszmaom` xzniae vamx s`av xmjzao.
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=. Xmjzao Rclc` Vn`mrm S`av AVn`mrm s`av A fafazaom` jczfmrmzom` Vmx LXZR ZA @n. AALXZR=198 vm`kkme
3 Fcrcljcz =198 vc`vm`k xnem Xcljm`ks`m` @mran`me Rclcrvm Jczc`bm`m Vmdmxm`
=19=,=191. Vn`mrm s`av A lsema jczxznfsora rclc` xmfm vmds` =194 fc`km` omxmravmr
vczxmrm`k =:8.888.888 lcvzao vn` rclc` xcz vmds` fc`km` xznrcr jmrmd. Xmjzao qm`k
jczenomra fa Fcrm Vn`mrm Ocbmlmvm` Jmenbba Omj. Xm`kocx a`a rcgmo vmds` =146
fadc`vaom` nxczmra`qm mvmr xczvaljm`km` con`nlar.
:. Xmjzao Rclc` Vn`mrm S`av AAXmjzao Rclc` Vn`mrm AA qm`k jczenomra fa Jaza`kkczc% Ocbmlmvm` Js`knzn%
Omjsxmvc` Xm`kocx% Xznxa`ra Rsem{cra Rcemvm` rcoavmz :2 ol fmza enomra xmjzao s`av
A% fafazaom` jczfmrmzom` ocxmfm xczrcvsgsm` JMXXC@MR 7
@n. 8:2TB,EBJ.Y;9
@n. :43F.AAT;9
Vn`mrm AA qm`k lc`kks`mom` xznrcr ocza`k lsema jcznxczmra rcbmzm onlczrae
xmfm vmds` =148 fc`km` omxmravmr vczxmrm`k 3=8.888 lcvzao vn` rclc` xcz vmds`.
Xznkzml nxvalmearmra Vn`mrm s`av AA fazmlxs`kom` xmfm vmds` =11= rcbmzm r{mocenem
fm` jczdmrae lc`a`komvom` omxmravmr vczxmrm`k lc`gmfa 318.888 lcvzao vn` rclc` xcz
vmds`.
2. Xmjzao Rclc` Vn`mrm S`av AAAXmjzao Vn`mrm AAA qm`k jczenomra fa vclxmv qm`k rmlm fc`km` Xmjzao Rclc`
Vn`mrm AA fajm`ks` jczfmrmzom` xczrcvsgsm` JMXXC@MR 7
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@n. 2:TB,EBJ.Y=14=
@n. :=;;[O=8=14=
Xmjzao Vn`mrm AAA qm`k lc`kks`mom` xznrcr ocza`k lsema jcznxczmra rcbmzm
onlczrame xmfm vmds` =143 fc`km` omxmravmr vczxmrm`k 318.888 lcvzao vn` rclc` xcz
vmds`. Xmjzao a`a vczecvmo faenomra qm`k rmlm fc`km` vn`mrm s`av AA.
6. Xmjzao Rclc` Vn`mrm S`av AYXmjzao Vn`mrm AY fafazaom` jczfmrmzom` RO Lc`vcza Xcza`fsrvzam` @n.
=4:LXX.AT=118% vm`kkme 8: Novnjcz =118 fm` RO Lc`vcza Ocsm`km` ZA @n.
R.=361LO 8=2=111 vm`kkme :1 @nycljcz =118. Vn`mrm S`av AY fc`km` omxmravmr
vczxmrm`k :.288.888 lcvzao rclc` vn` xcz vmds` lsema fanxczmraom` rcbmzm onlczrame
xmfm vm`kkme = @nycljcz =119. Xmjzao qm`k lc`kks`mom` xznrcr ocza`k a`a vczecvmo
fa enomra qm`k rmlm fc`km` Vn`mrm S`av AA fm` S`av AAA.
XV. Rclc` Vn`mrm lclaeaoa ; s`av xc`km`vn`km` rclc` qm`k jczenomra fa
Lmomrrmz% Javs`k% Rmlmza`fm% Jm`gmzlmra`% Jmea% fm` Mljn` fc`km` omxmravmr
lmra`k,lmra`k 288.888 lcvzao vn` rclc` xcz vmds` ocbsmea Lmomrrmz fm` Jmea qm`k
jczomxmravmr lmra`k,lmra`k 988.888 lcvzao vn` rclc` xcz vmds` fm` Xmes qm`k
jczomxmravmr =;3.888 lcvzao vn` rclc` xcz vmds`. XV. Rclc` Vn`mrm gskm lclaeaoa
On`rneafmra XV. Rclc` Vn`mrm fc`km` XV. Rclc` Kzcrao $Xczrczn! Vjo
Rcjcesl on`rneafmra fc`km` XV. Rclc` Kzcrao $Xczrczn! Vjo% xclckm`k
rmdml XV. Rclc` Vn`mrm mfmemd Xclcza`vmd Zcxsjeao A`fn`cram. On`rneafmra
fc`km` XV. Rclc` Kzcrao $Xczrczn! Vjo% faemorm`mom` xmfm vm`kkme =3 Rcxvcljcz
=113 fm` oclsfam` rcrsma fc`km` ocxsvsrm` ZSXR EJ xmfm vm`kkme =2 Lca =11;%
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388 ecljmz rmdml xnzvcxce fagsme ocxmfm Onxczmra Omzqm{m` Rclc` Vn`mrm
$OORV!% rcda`kkm xclckm`k rmdml XV. Rclc` Vn`mrm mfmemd XV. Rclc` Kzcrao
$Xczrczn! Vjo% fm` OORV.
6.: Rvmvsr Xczsrmdmm`
Xmfm m{me jczfaza`qm xmjzao Rclc` Vn`mrm A fmeml lmrm on`vzsora%
xczsrmdmm` lmrad jczrvmvsr Xznqco fa jm{md `ms`km` Fcxmzvclc` Xcza`fsrvzam`
fm` Xczvmljm`km`. Fc`km` rcecrma`qm xznqco xcljm`ks`m` xmjzao Rclc` Vn`mrm A%
xmfm vm`kkme : @nycljcz =194% rvmvsr xczsrmdmm` fa va`komvom` lc`gmfa rvmvsr
Xmjzao rmlxma fc`km` vmds` =1;=. Xmjzao Rclc` Vn`mrm favcvmxom` lc`gmfa
JSL@ qm`k jczjc`vso Xczsrmdmm` Xczsl $XCZSL! jczfmrmzom` XX @n. 36 vmds`
=1;= vm`kkme 4 Rcxvcljcz =1;=.
Xmfm vmds` =1;3% xczsrmdmm` lc`a`komv lc`gmfa Xczsrmdmm` Xczrcznm`
$Xczrczn!% jczfmrmzom` XX @n. = vmds` =1;3. Xczsjmdm` jc`vso dsosl fmza XCZSL
lc`gmfa XCZRCZN farmdom` vmds` =1;9 fc`km` movc @nvmzar Rnc{mz`n RD% @n. 9
vm`kkme 1 Gm`smza =1;9 fa Gmomzvm fm` faxczjmaoa fadmfmxm` @nvmzar. D. Jcjmrm Fk.
Emen RD% @n. 96 vm`kkme :8 Lca =1;9. Vczmodaz fc`km` xczsjmdm` M`kkmzm` Fmrmz
necd @nvmzar Dmfa Lnc`vnzn RD% fa Gmomzvm @n. == vm`kkme =: Fcrcljcz =146.
Xmfm vm`kkme =3 Rcxvcljcz =113% XV. Rclc` Vn`mrm lc`kmfmom` on`rneafmra
fc`km` XV. Rclc` Kzcrao $Xczrczn! Vjo% fm` dme vczrcjsv lmrad jczem`krs`k da`kkm
rcomzm`k.
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6.2 Rvzsovsz Nzkm`armra
Mfm`qm rvzsovsz nzkm`armra qm`k jmao lczsxmom` rmemd rmvs rqmzmv qm`k
xc`va`k mkmz xczsrmdmm` fmxmv jczgmem` fc`km` jmao. Rsmvs xczsrmdmm` mom` jczdmrae
lc`bmxma xzcrvmra oczgm qm`k cicovai fmza omzqm{m` mxmjaem vczfmxmv rsmvs rarvcl oczgm
rmlm qm`k jmao% fa lm`m is`kra,is`kra fmeml nzkm`armra vczrcjsv lclxs`qma
xcljmkam` vskmr% {c{c`m`k fm` vm`kks`k gm{mj qm`k vcemd fa`qmvmom` fm`
faszmaom` fc`km` gcemr.
Rvzsovsz nzkm`armra XV. Rclc` Vn`mrm $Xczrczn! lc`kaosva lcvnfc mvms
xza`rax nzkm`armra is`kran`me qm`k vcemd fa`qmvmom` fm` faszmaom` lc`com`om` xmfm
xclarmdm` vskmr% {c{c`m`k fm` vm`kks`k gm{mj rcbmzm gcemr fm` vckmr. Fafmeml
rvzsovsz nzkm`armra XV. Rclc` Vn`mrm $Xczrczn! vczrcjsv vczfaza mvmr jcjczmxm s`rsz
xczec`komxm` fa lm`m rvzsovsz nzkm`armra fmxmv fakmljmzom` xmfm roclm jczaosv a`a 7
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KMLJMZ 3
RVZSOVSZ NZKM@ARMRA XCZSRMDMM@
XV. RCLC@ VN@MRM XM@KOCX
FAZCOVSZ
SVMLM
RV=88888
FAZCOVSZ
FAZCOVSZ EAVJM@K
) FAZCOVSZ FAZCOVSZ
XZNFSORA NXCZMRAN@ME XCLMRMZM@ OCSM@KM@
RV:88888 RV288888 RV688888 RV388888
Fcx. Xznfsora
Jmdm` Fcx. Eavlc` LZ Fcx. Xclmrmzm` Fcx. Vzcrsza
ROMA $Rmvsm`
Oczgm
Jmos Msfav A`vcz`me!
RV:=8888 RV2=8888 RV6=8888 RV3=8888 RV==8888
Fcx. Xznfsora
Vczmo Fcx. Eavvco Fcx. Farvzajsra Fcx. Mos`vm`ra Fcx. Rcoxcz
RV::8888 RV2:8888 RV6:8888 RV3:8888 RV=:8888
Fcx. XznfsoraRclc`
Fcx Xc`kmfmm` )
Fcx. RFLXc`kce.
Xczrcfamm`
RV:28888 RV228888 RV328888
Fcx. Vco`ao )Svaeavmr
RV:68888
Rsljcz 7 XV. Rclc` Vn`mrm Xm`kocx
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6.6 Szmam` Vskmr
Jczfmrmzom` xmfm roclm% lmom mom` fagcemrom` vskmr fm` vm`kks`k gm{mj
jmkam`,jmkam` vczrcjsv% qmavs 7
=. Fc{m` FazcoraRcrsma fc`km` M`kkmzm` Fmrmz Xczsrmdmm` XV. Rclc` Vn`mrm $Xczrczn! faszsr
fm` faxalxa` necd fazcora fmza rcnzm`k Fazcovsz Svmlm fajm`vs vakm nzm`k fazcovsz
ema``qm. Fmeml lc`gmem`om` vskmr`qm Fc{m` Fazcora jczvm`kks`k gm{mj
rcomeaksr fam{mra necd Fc{m` Onlarmzar rcjmkma {moae xclckm`k rmdml.
Fc{m` Fazcora fam`komv jczfmrmzom` Zmxmv Slsl Xclckm`k Rmdml $ZSXR!
fc`km` emlm lmrm gmjmvm` 3 vmds`. Fc{m` Fazcora vczfaza mvmr 7
m! Fazcovsz SvmlmFazcovsz Svmlm jczvm`kks`k gm{mj mvmr ocem`bmzm` gmem``qm xczsrmdmm`.
Fazcovsz Svmlm gskm lclxs`qma vskmr fm` vm`kks`k gm{mj vczdmfmx jafm`k,
jafm`k qm`k lc`fmxmv xc`km{mrm` rcbmzm em`krs`k qmavs jafm`k slsl%
jafm`k rsljcz fmqm lm`sram% jafm`k rmvsm` xc`km{mr a`vcz` fm` jafm`k
srmdm rmlxa`km` $Qmqmrm` Fm`m Xc`ras` fmza Dmza Vsm% QORV% XV. XOL%
Onxczmra% Fdmzlm [m`avm% Jc`koce Oc`fmza! rczvm xcz{moaem` Gmomzvm.
j! Fazcovsz Ocsm`km` fm` OnlczrameJczvm`kks`k gm{mj mvmr rclsm movayavmr xczsrmdmm`. Vskmr Fazcovsz
Ocsm`km` fm` Onlczrame mfmemd 7
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=! Xcljsmvm` m`kkmzm` xc`fmxmvm` fm` jcem`gm xczsrmdmm` rczvmlc`kmfmom` xc`km{mrm` vczdmfmx xcemorm`mm` fmza m`kkmzm` xc`fmxmvm`
fm` jcem`gm xczsrmdmm`.
:! Lc`qsrs` xc`farvzajsram` dmrae xznfsora rclc` qm`k faemosom` fc`km`bmzm lc`qsrs` rvzmvcka xclmrmzm` fa rceszsd fmczmd xclmrmzm` vczlmrso
xc`km`kosvm``qm.
2! Lczc`bm`mom` ockamvm` xc`kmfmm` rsos bmfm`k% jmdm` jmos% jmdm`xcljm`vs% fm` lcra`,lcra` ema``qm rcjmkma ocec`komxm` fmeml ockamvm`
xznfsora.
b! Fazcovsz XznfsoraVskmr Fazcovsz Xznfsora mfmemd 7
=! Vczrcec`kkmzm`qm ocem`bmzm` nxczmra xmjzao S`av AA% xmjzao S`av AAA% fm`xmjzao S`av AY.
:! Vczrcem`kkmzm`qm xclceadmzmm` imraeavmr qm`k lceaxsva xczslmdm`omzqm{m`% kcfs`k xmjzao% fm` kcfs`k ema``qm rczvm xcemjsdm` odsrsr
Jaza`komrra.
f! Fazcovsz Xc`ceavam` fm` Xc`kcljm`km` $Eavjm`k!Vskmr Fazcovsz Eavjm`k mfmemd lcemorm`mom` ockamvm` s`vso lczcmearmraom`
vsgsm` xczsrmdmm` fc`km` jmao lceaxsva 7
=! Vczrcec`kkmzm`qm rclsm movayavmr xczc`bm`mm` xcemorm`mm` xznqco,xznqco xczesmrm` vczlmrso fa fmeml`qm xc`kszsrm` rsljcz fm`m s`vso
xznqco,xznqco qm`k falmorsf.
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:! Xc`ceavam` vczdmfmx ciarac`ra rclsm xczmemvm` s`av xznfsora qm`k mfm fm`qm`k mom` fa ks`mom` jmao fmeml s`av qm`k vcemd mfm lmsxs` fmeml
xznqco xczesmrm` qm`k vcemd fazc`bm`mom`.
:. Ocxmem Fcxmzvclc` mvms Jafm`kFmeml rvzsovsz nzkm`armra XV. Rclc` Vn`mrm $Xczrczn! vczfmxmv =: fcxmzvclc`.
Vskmr fmza fcxmzvclc` vczrcjsv mfmemd 7
m. Fcxmzvclc` Dsjs`km` EsmzJczvskmr lc`m`km`a lmrmemd ocdslmrm` qm`k lc`qm`kosv xcz{moaem`
XV. Rclc` Va`mrm $Xczrczn! fa Lmomrrmz fm` lmrmemd dsjs`km` fc`km` xmzm
xclckm`k rmdml. Rcema` avs jczvm`kks`k gm{mj vczdmfmx xcz{moaem`
XV. Rclc` Vn`mrm $Xczrczn! fa Gmomzvm.
j. Fcxmzvclc` SlslJczvskmr lc`qcec`kkmzmom` ockamvm` qm`k jczraimv slsl% xc`kmlm`m`
a`rvmemra fm` onlxecor xczsrmdmm`% xc`kszsrm` lmrmemd vm`md fm` awa`% rczvm
ockamvm` qm`k lc`qm`kosv dsosl fm` ocrcozcvmzamvm`.
b. Fcxmzvclc` Rmvsm` Xc`km{mrm` A`vcz`Jczvm`kks`k gm{mj fm` ocem`bmzm` xc`kcenemm` vskmr Fcxmzvclc` Rmvsm`
Xc`km{mrm` A`vcz` qm`k lceaxsva xc`km{mrm` ia`m`rame fm` xc`km{mrm`
nxczmran`me rczvm vskmr,vskmr ema`qm qm`k fajczaom` fazcora.
f. Fcxmzvclc` Xclmrmzm`Jczvskmr lczc`bm`mom` xczc`bm`mm` fm` m`mearar xmrmzm s`vso ocem`bmzm`
xclmrmzm` fm` farvzajsra rclc`. Farmlxa`k avs% jczvm`kks`k gm{mj vczdmfmx
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xc`km`vn`km` fa Jm`gmzlmra`% Rmlmza`fm% Javs`k% Bcesom` Jm{m`k fm`
Mljn`.
c. Fcxmzvclc` EnkarvaoJczvskmr lczc`bm`mom`% lc`konnzfa`az% fm` lc`km{mra xcemorm`mm`
xznrcfsz xc`kmfmm` fm` lm`mgclc` xczksfm`km`.
i. Fcxmzvclc` Mos`vm`ra fm` Ocsm`km`Jczvskmr lclalxa` fm` lc`konnzfa`az xc`kcenemm` vskmr,vskmr mos`vm`ra
fm` ocsm`km` xczsrmdmm`.
k. Fcxmzvclc` Nxczmra AJczvskmr lczc`bm`mom`% lc`konnzfa`az% fm` lc`km{mra xc`knxczmram`
xmjzao s`av AA fm` s`av AAA rcrsma ZOMX rcbmzm cicovai% ciarac`ra% con`nlar%
mlm` vczdmfmx xczrn`ae fm` xczmemvm` rczvm aosv lc`gmkm ocecrvmzam`
ea`kos`km` dafsx.
d. Fcxmzvclc` Nxczmra AAJczvskmr lczc`bm`mom`% lc`konnzfa`az fm` lc`km{mra xc`knxczmram` mrcv
xczsrmdmm` fmeml lclxznfsora rclc`% vczlmrso xc`km`kosvm` fm`
xclsmvm` rclm` oc mvmr omxme xcemjsdm` Jaza`komrra fm` Lmomrrmz fc`km`
jamqm rczc`fmd ls`koa` fm` mlm` vczdmfmx xczrn`ae xczmemvm` rczvm
ocecrvmzam` ea`kos`km` dafsx.
a. Fcxmzvclc` Eavjm`kLc`konnzfa`mraom` ockamvm` xcemorm`mm` xc`ceavam` xznrcr vco`nenka
xc`qcec`kkmzmm` rvsfa xc`kcljm`km` xczsrmdmm` rarvcl lm`mgclc`
xczsrmdmm`.
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g. Fcxmzvclc` Xc`kcljm`km` fm` C`czkaLczc`bm`mom`% lc`konnzfa`az fm` lc`km{mra rczvm lc`kcymesmra
xc`knxczmram` mrrcv xczsrmdmm` qm`k lceaxsva lcra`% xcljm`koav vc`mkm
earvzao% memv,memv jczmvocbae fm` memv,memv vmljm`k% lcra`,lcra` fm` xczmemvm`
s`av xclcbmd jmvs omxsz vm`md eamv fm` xmraz raeabm% rcda`kkm on`fara`qm vcvmx
vczxceadmzm s`vso lc`s`gm`k ocem`bmzm` xznrcr xznfsora.
o. Fcxmzvclc` Rsljcz Fmqm Lm`sramLczc`bm`mom`% lc`konnzfa`az fm` lc`km{mra rczvm lc`kcymesmra
xc`knxczmram` mrrcv xczsrmdmm` fmeml xc`qcfamm`% xclceadmzmm`% xczm{mvm`%
xclja`mm` fm` xc`kcljm`km` rsljcz fmqm lm`sram mkmz vczbmxma
xznfsovayavmr vc`mkm oczgm qm`k nxvalme.
e. Fcxmzvclc` Vco`aoLczc`bm`mom`% lc`konnzfa`az fm` lc`km{mra xcemorm`mm` xcljsmvm`%
xmjzaomra xczdavs`km` vco`ar fm` ia`m`rame s`vso lnfaiaomra fm` zc`nymra
xczmemvm` rczvm xcljsmvm` jm`ks`m`% rmzm`m fm` xzmrmzm`m fa ea`kos`km`
xmjzao% xczslmdm`% xcemjsdm` Jaza`komrra fm` vczla`me,vczla`me
xc`km`vn`km` rclc` rcbmzm cicovai fm` ciarac`.
2. Ocxmem JaznVskmr ocxmem jazn a`a mfmemd lcljm`vs ocxmem fcxmzvclc` mvms ocxmem jafm`k
fmeml lc`m`km`a xcoczgmm` rcdmza,dmza. Xc`c`vsm` ocxmem jazn jczfmrmzom` xmfm
gc`ar xcoczgmm` qm`k mom` fa vm`km`a xmfm lmra`k,lmra`k jafm`k.
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6. Ocxmem RcoraVskmr ocxmem rcora mfmemd lcljm`vs Ocxmem Jazn fmeml lcemorm`mom` vskmr
rcdmza,dmza`qm. Fm` jczvm`kks`kgm{mj xc`sd rcbmzm vco`ar vczdmfmx rclsm
ockamvm` qm`k em`krs`k fajm{mda`qm.
6.3 Xznrcr Xznfsora
Xznfsora lczsxmom` rsmvs xznrcr ockamvm` s`vso lc`ksjmd jmdm`,jmdm`
jmos lc`gmfa jmdm` rcvc`kmd gmfa qm`k fmxmv falm`immvom`. Jmzm`k gmfa a`a emes
fafarvzajsraom` ocxmfm on`rslc` rcrsma fc`km` ocjsvsdm``qm lcemesa farvzajsvnz
qm`k mfm.
Xznrcr xcljsmvm` rclc` qm`k faemosom` necd XV. Rclc` Vn`mrm $Xczrczn!
lczsxmom` xznrcr ocza`k $Fzq Xznbcrr!. Xznrcr xcljsmvm` rclc` vczrcjsv lc`szsv
szsvm`,szsvm``qm mfmemd rcjmkma jczaosv 7
=. Jmdm` lc`vmd qm`k vczfaza mvmr 7m. Xmraz raeabm =,: #j. Kqxrsl 2#b. Vm`md eamv =4 #f. Jmvs omxsz 48 #
:. Xznrcr xcljsmvm` qm`k lceaxsva 7m. ]smzq
Jmvs omxsz qm`k fa}smzq faecfmoom` fc`km` lc`kks`mom` jmdm` xcecfmo.
Emes fc`km` memv,memv jczmv jmvs omxsz avs faxaead qm`k lclxs`qma famlcvcz
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lmoralsl =;8 bl% rcem`gsv`qm falsmv fm` fam`kosv fc`km` lc`kks`mom`
Fmlx Vzsbor oc mvmr xclcbmd.
j. BzsrdczVm`md eamv qm`k lczsxmom` dmrae }sczq faxcbmd necd Dmllcz Bzsrdcz
lc`gmfa soszm` qm`k ocbae,ocbae fc`km` famlcvcz lmoralsl 29 bl.
b. Bemq xavVm`md eamv qm`k jczmrme fmza bemq xav famljae fc`km` lc`kks`mom` memv,memv
jczmv oclsfam` fam`komv lc`sgs rvnzmkc dmee $vclxmv xc`kslxse!.
f. Bemq FzaczBemq qm`k vczfmxmv fa rvnzmkc dmee faocza`kom` fc`km` bemq fzacz s`vso
lc`fmxmvom` omfmz maz lmoralsl = # rcem`gsv`qm faoslxseom` fmeml raen.
c. Xmraz RaeaomXmraz raeaom famljae fmza fcxnrav qm`k vczfmxmv fa fmczmd Rsem{cra Rcemvm`.
Xmraz raeaom a`a rcjmkam` faxcznecd fmza om`fs`km` bemq fmza bemq xav.
i. Zm{ LmvczameJmvs omxsz% bemq fm` xmraz raeaom rcbmzm jczrmlm,rmlm fakaea`k fmeml zm{
lmvczame da`kkm raen. Fmeml xznrcr xc`kkaea`km` vczrcjsv rcemes lc`fmxmvom`
xc`km{mrm` fmza emjnzmvnzasl rcda`kkm zm{ lmvczame qm`k fadmraeom`
em`krs`k ramx fajmomz.
k. Oae Vs`kos XsvmzZm{ laee qm`k jczmrme fmza raen fam`kosv oc oae` s`vso fajmomz fc`km`
vclxczmvsz =238 , =3888B rcda`kkm fmxmv lc`kdmraeom` oea`ocz.
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d. Ia`ard LaeeOea`ocz jczrmlm,rmlm kqxrsl qm`k fc`km` xczjm`fa`km` 16 7 6 fakaea`k
s`vso rcem`gsv`qm fa fmeml xznrcr ia`ard laee lc`kdmraeom` rclc`. Rclc`
dmrae xc`kkaea`km` a`a oclsfam` faralxm` fmeml raen,raen. Rclc` qm`k
fadmraeom` a`a ramx s`vso faom`vn`kom` mvms fam`kosv oc xcemjsdm`
Jaza`komrra.
Jczfmrmzom` szmam` xznrcr xznfsora fa mvmr% lmom rcem`gsv`qm mom`
fakmljmzom` lcemesa roclm jczaosv a`a 7
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ROCLM 9
XZNRCR XZNFSORA RCLC@
VMLJM@KBZSRDCZ
KSFM@KZM[ LCME OAE@ IA@ARD LAEE
RAEN RCLC@XMB
$ XCLCBMD
!
$Xc`kkaea`km` Jmdm`
Lc`vmd! $ Xcljmomzm` !
$Xc`kkaea`km`
Rclc`!
$Xc`km`v
Rclc`!
JMVS
OMXSZ
, JMVS
OMXSZ
, JMVS
OMXSZ , VN@MRM AA , VN@MRM AA , VN@MRM AA , VN@MRM AA , VN@MR
VM@MD
EAMV
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, VM@MD
EAMV , VN@MRM AAA , VN@MRM AAA , VN@MRM AAA , VN@MRM AAA , VN@MR
, XMRAZ
RAEAOM
, XMRAZ
RAEAOM , VN@MRM AY , VN@MRM AY , VN@MRM AY , VN@MRM AY , VN@MR
--- ---
Dmrae Xcljmomzm` KQXRSL --- farcjsv Oea`ocz ---
$Jmzm`k =: Gmfa! ---
$ Lnja
RAEN RCLC@ Rclc
s`vso fa
, VN@MRM AA
, VN@MRM AAA
, VN@MRM AY
$Faoazal Oc!
,JAZA@KOMRRA
, XX. LMOMRRMZ
---
FAOMXMEOM@ $ WMO !
, XMBOCZ
JAZA@KOMRRA ---
---
FAOMXMEOM@$BSZMD! , XMBOA@K XEM@V ---
, JM@GMZLMRA@ XMBOCZ $XC@KM@VN@KM@ R
, RMLMZA@FM XMBOCZ $XC@KM@VN@KM@ R
, BCESOM@ JM[M@K $JMEA! XMBOCZ $XC@KM@VN@KM@ R
, JAVS@K XMBOCZ $XC@KM@VN@KM@ R
, XMES XMBOCZ $XC@KM@VN@KM@ R
Rsljcz 7 XV. Rclc` Vn`mrm Xm`kocx , MLJN@ XMBOCZ $XC@KM@VN@KM@ R
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JMJ Y
DMRAE M@MEARAR FM@ XCLJMDMRM@
3.=. M`mearar Jamqm Xznfsora fm` @n` Xznfsora
Fc{mrm a`a vsgsm` qm`k a`ka` fabmxma necd rcvamx xczsrmdmm` lm`simovsz
mfmemd fc`km` lc`a`komvom` xznfsora% falm`m fc`km` lc`a`komvom` xznfsora lmom
xczsrmdmm` mom` fmxmv lclxczvmdm`om` ocem`krs`km` dafsx mvms on`va`savmr fmza
srmdm qm`k faocenem.
Rmemd rmvs imovnz qm`k lclxc`kmzsda ockamvm` xznfsora mfmemd fc`km`
lclxczdmvaom` lmrmemd jamqm xznfsora% falm`m jamqm xznfsora mfmemd rcgslemd
jamqm qm`k faocesmzom` necd xczsrmdmm` fmeml ockamvm` xznrcr xznfsora. Mfmxs`
gc`ar jamqm xznfsora qm`k faocesmzom` necd xczsrmdmm` fmxmv lceaxsva 7 jamqm jmdm`
jmos em`krs`k% jamqm vc`mkm oczgm em`krs`k fm` jamqm nyczdcmf xmjzao.
Rcjcesl faemosom` xczdavs`km` vmzkcv bnrva`k% lmom vczecjad fmdses mom`
farmgaom` fmvm jamqm xznfsora rclc` vn`mrm fa Omjsxmvc` Xm`kocx odsrsr`qm
s`vso vmds` :884 rf vmds` :8=8 qm`k fmxmv farmgaom` xmfm vmjce 3.= qmavs rcjmkma
jczaosv 7
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VMJCE 3.=
XV. RCLC@ VN@MRM FA OMJSXMVC@ XM@KOCX
FMVM XZNFSORA RCLC@ VMDS@ :884 RF :8=8
Vmds`Vnvme Xznfsora
$Vn`!
:884 2.639.=28
:881 2.3:;.:69
:8=8 2.964.=31
Vnvme =8.92=.323
Zmvm,zmvm 2.362.463
Rsljcz 7 XV. Rclc` Vn`mrm fa Omjsxmvc` Xm`kocx
Jczfmrmzom` vmjce 3.= qmo`a fmvm xznfsora rclc` s`vso vmds` :884 rf
vmds` :8=8 qm`k lc`s`gsoom` jmd{m zmvm,zmvm xznfsora rclc` xczvmds` rcjcrmz
2.362.463 qm`k fmxmv faxcza`baom` s`vso vmds` :884 qmavs rcjcrmz 2.639.=28 vn`%
vmds` :881 vnvme xznfsora rcjcrmz 2.3:;.:69 vn` fm` vmds` :8=8 vnvme xznfsora
rcjcrmz 2.964.=31 vn`.
Fmeml dsjs`km``qm fc`km` szmam` vczrcjsv fa mvmr fmxmv farmgaom` fmvm jamqm
jmdm` jmos em`krs`k odsrsr`qm xmfm XV. Rclc` Vn`mrm fa Omjsxmvc` Xm`kocx
s`vso vmds` :884 rf vmds` :8=8 qm`k fmxmv farmgaom` lcemesa vmjce 3.: qmavs rcjmkma
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VMJCE 3.:
JCRMZ@QM JAMQM JMDM@ JMOS EM@KRS@K
VMDS@ :884 RF VMDS@ :8=8
@n.Gc`ar Jmdm` Jmos
Em`krs`k
Vmds`
:884 :881 :8=8
=. Jmvs Omxsz 22.:4:.==3.=34 62.:=9.296.:=4 3;.;1:.=86.=1:
:. Vm`md Eamv =6.=4=.9=8.:=: =:.=3=.919.2=8 =3.:1=.=2:.83=
2. Xmraz Raeaom 6.998.:39.2=3 3.;;=.396.9=4 9.183.81:.:66
6. Xmraz Jcra =.814.9=8.9=8 =.216.939.4=8 :.=:=.11;.693
3. Kaxrsl :=.21:.;96.6=8 2:.939.=63.339 26.322.2=9.9:9
9. Vzmrr =;.;2=.4=4.:=3 =4.41=.;16.6=3 :9.28=.6=:.;61
;. Rcxczva`c 939.239.;34 11=.939.2=8 =.:=:.;;=.1;9
Gslemd jamqm jmdm` jmos12.882.32=.9;4 ==3.8;2.4;4.:2; =66.=3;.4:;.282
em`krs`k
Rsljcz 7 Fmvm fanemd fmza XV. Rclc` Vn`mrm $Xczrczn! fa Omjsxmvc` Xm`kocx%
Vmds` :8=:
Jczfmrmzom` vmjce 3.: qmo`a fmvm jamqm jmdm` jmos qm`k faocesmzom` necd
xczsrmdmm` lmom jcrmz`qm jamqm jmdm` jmos em`krs`k s`vso 2 vmds` vczmodaz fmxmv
favc`vsom` fc`km` lc`kks`mom` zslsr 7
Jamqm jmdm` jmos em`krs`k
Jamqm jmdm` jmos em`krs`k