Ejercicios de Ingenieria de Costos

 

Pji `mpr`si f`s`i nlmpirir sus r`suatifls m`fkijt` ai ipakninkþj f`a Nlst`l Fkr`ntl l Sirkioa` y f`a Nlst`l plr Ioslrnkþj, piri al nuia pr`s`jti als skeuk`jt`s fitls2 Xrlfunnkþj `j ujkfif`s

68.888

S`jt S` jtis is `j uj ujkf kfif if`s `s >0 >0.8 .888 88 Xr`nkl f` v`jti plr ujkfif s/.?0 Nlstl virkioa` plr ujkfif s/. ; Nlstls ckbls plr ujkfif

s/. 3

Eistls f` v`jti y ifmkjkstrinkþj s/. 68.888

NL^V@L XL_ IO^L_NKLJ

S`jtis (>0.888 x s/.?0)

s/. 450.888

Nlstl f` irtínuals v`jfkfls  Nls  Nl stl f` pr prlf lfun unnk nkþj þj p`r p`ríl ílfl fl (68. (68.88 888x 8xs/ s/..90 90))  -Kjv`jtirkl ckjia (0888 x s/.90)

s/. 38 388. 8.88 888 8 50.888

Ptkakfif Oruti `j v`jtis

s/. >08.888

-Eistls f` S`jti y ifmkjkstrinkþj Ptkakfif J`ti

0?0.888

68.888 s/. >98.888

NL^V@L FK_@NVL

S`jtis (>0.888 x s/.?0)

s/. 450.888

Nlstl virkioa` f` irtínuals v`jfkfls  Nls  Nlstl tls s virk virkio ioa` a`s s f` prlf prlfun unnk nkþj þj (68. (68.88 888x 8xs/ s/.; .;))  -Kjv`jtirkl ckjia (0888 x s/.;) Mire`j f` nljtrkounkþj

s/. s/. >3 >38. 8.88 888 8 60.888

>90.888 s/. 038.888

 

-Nlstls f` ciorkninkþj ckbls

?68.888

-Eistls f` S`jti y ifmkjkstrinkþj Ptkakfif J`ti

68.888 s/. ?48.888

Ai fkc`r`jnki `jtr` ai utkakfif j`ti f` s/. >98.888 plr nlst`l ioslro`jt` y f` s/.?48.888 plr nlst`l fkr`ntl `s itrkoukoa` i s/. >8.888 f` nlstls f` ciorkninkþj ckbls (s/.3 f` nlstl ckbl plr ujkfif x 0.888 ujkfif`s f`a kjv`jtirkl ckjia). @a kjv`jtirkl ckjia plr nlst`l plr ioslrnkþj `s keuia i 0.888 ujkfif`s x s/.90 f` nlstl tltia s/. 50.888 y `a kjv`jtirkl ckjia plr nlst`l fkr`ntl `s f` 0.888 ujkfif`s x s/.; f` nlstl virkioa` ujktirkl nlj uj tltia f` $60.888. Aa`eijfl isí i f`t`rmkjir ai mksmi fkc`r`jnki f` s/.>8.888 qu` s` fkl `jtr` ais utkakfif`s. F`okfl i qu` ai ipakninkþj f`a nlst`l fkr`ntl jl `s in`ptifl piri kjclrm`s `xt`rjls `s j`n`sirkl qu` ia ckjia f`a p`rílfl ais `mpr`sis qu` al ipaknij, `c`ntò`j ibust`s i ais pirtkfis f` kjv`jtirkls y f` nlstl f` v`jtis plr ai nijtkfif f` nlstls kjfkr`ntls f` ciorkninkþj ckbls qu` s` `xnauy`rlj `j `a nlstl f`a prlfuntl oibl `a mëtlfl f` nlst`l fkr`ntl.

Xiri kaustrir `a pr`s`jt` pr`s`jt` nisl pirtkr`mls pirtkr`mls f` ai f`t`rmkjinkþj f`t`rmkjinkþj f`a pujtl f` `qukakorkl, `qukakorkl, nljskf`rijfl ai skeuk`jt` kjclrminkþj i s`r ipaknifi `j virkls nisls2 9.

^` nljskf` nljskf`ri ri ai plskok plskokakf akfif if f` `mpr`j `mpr`jf`r f`r uj j`elnkl j`elnkl f` nlmpri nlmpri y v`jti v`jti f`

nimks`tis, ais mksmis qu` au`el f` uj `stufkl f` m`rnifl s` dij f`t`rmkjifl qu` s` plfré ifqukrkr i uj nlstl f` $0 y s` v`jf`ré i uj pr`nkl f` $98 n/u, als nlstls ckbls m`jsuia`s s` nianuaþ `j $388 mksmls qu` skrv`j piri `a f`sirrlaal f`a j`elnkl.

FIVL^2 Nlstls Nls tls ckb ckbls2 ls2 $ 388

Xr`nkl Xr`nkl f` v`jti v`jti ujktir ujktirkl2 kl2 $ 98

Nlstl Nlstl virkio virkioa` a` ujktir ujktirkl2 kl2 $ 0

 

X@u=

Nlstl ckbl

= $ 388

 

Xvu - Nvu

98 - 0

= 9?8 ujkfif`s

i) F`t`rmkjin F`t`rmkjinkþj kþj f` ai m`ti m`ti f`a f`a vlaum`j vlaum`j f` utkakfif utkakfif

Nljskf`rijfl als fitls ijt`rklr`s s` f`s`i nljln`r nuéjtis ujkfif`s s` f`o`j v`jf`r piri lot`j`r uji utkakfif f` $ 688, plr m`s. m`s. Pjkfif`s plr v`jf`r = Nlstls ckbls + Ptkakfif f`s`ifi  

Mire`j f` nljtrkounkþj ujktirkl Su

= $ 388 + 688

= $ 9.888 = ?88 ujkfif`s

$0

$ 0

Nlmprloinkþj2 S`jtis ( ?88 u. T $ 98)

$ ?.888

-Nlstl virkioa` (?88 u. T $0)

$ 9.888

Mire`j f` nljtrkounkþj

$ 9.888

-Nlstls ckbls

$

38 388

Ptkakfif (m`ti)

$

688

o) Ptkakfif Ptkakfif m`ti m`ti nlml nlml plrn`j plrn`jtib` tib` f` f` ais v`jtis v`jtis j`tis j`tis Nlj als fitls ijt`rklr`s, s` f`s`i lot`j`r uji utkakfif ijt`s f` kmpu`stls y pirtknkpinklj`s f`a 98% slor` v`jtis.

 Pjkfif`s plr v`jf`r =

Nlstls ckbls

Mnu - % (Xvu)  

Su

=  

$ 388...............= 388...............= 908 ujkfif`s $ 0- 8,98 ($98)

 

Nlmprloinkþj2 S`jtis ( 908 u. T $ 98) -Nlstl virkioa` (908 u. T $0) Mire`j f` nljtrkounkþj

$ 9.088 988% 508 $ 508

 

-Nlstls ckbls

$

Ptkakfif (m`ti)

388 $ 908 =:98% (f` ais v`jtis)

n) F`t`rmkjin F`t`rmkjinkþj kþj f` ais ujkfif` ujkfif`s s i v`jf`rs` v`jf`rs` `j cujnkþj cujnkþj f`a plrn`jtib plrn`jtib` ` f`a nipktia nipktia kj kjv` v`rt rtkf kfl, l, nljs nljskf kf`r `rij ijfl fl ai ais s tisi tisis s f` km kmpu pu`s `stl tls s (? (?0% 0%)) y pi pirt rtkn knkp kpin inkþ kþj j trioibiflr`s(90%) trioibiflr`s (90%) qu` s` f`o` pieir slor` ais utkakfif`s. utkakfif`s. Nljskf`rijfl Nljskf`rijfl qu` `a tltia f` nlstls ckbls sumþ $ 388, `a pr`nkl f` v`jti ujktirkl $ 98, `a nlstl virkioa` ujktirkl $ 0, s` isum` qu` `j ai `mpr`si s` tk`j` kjv`rtkfl $ 9?.?88 y s` f`s`i lot`j`r uji utkakfif f`a 0% ijuia slor` ai kjv`rskþj, al qu` e`j`ri uj kjt`rës f` $09 m`jsuia, ais ujkfif`s i v`jf`rs` s` f`ckj`j isí2  

Pjkfif`s plr v`jf`r =

Nlstls ckbls+Ptkakfif/(9-% kmpu`stls y pirtknkpinklj`s)

 

Mnu  

Su =

$ 388 +

$ 09/ (9- 8,>3?0) $0

 

Su =

9>3 ujkfif`s

Nlmprloinkþj2 S`jtis ( 9>3 u. T $ 98)

$ 9.>38

-Nlstl virkioa` (9>3 u. T $0)

348

Mire`j f` nljtrkounkþj

$

348

-Nlstls ckbls

$

388

Ptkakfif ijt`s kmpu`stls y pirtk.

$

48

Xirtknkpinkþj Vrioibif (90%)

$

9?

  Ois` piri `a néanual Kmp._`jti

34

  Kmpu`stl i ai _`jti (?0%) Ptkakfif m`ti (0% kjv`rskþj)

988%

95 $

09

f) Nisl Nisl keuia keuia ia ijt`rk ijt`rklr lr,, p`rl p`rl supljk supljk`j `jfl fl qu qu` ` s` f`o`j f`o`j $ 9? 9?.8 .888 88 slor` slor` al als s nuia`s s` pieij kjt`r`s`s f`a 9?% ijuia.  

Pjkfif`s plr v`jf`r = Nlstls ckbls+Ptkakfif/(9- % kmpu`stls y pirtknkpinklj`s)  

Mnu  

 

Su =

$ 388 (+$9?8 kjt`r`s`s) +

$ 09/ (9- 8,>3?0) $0

 

Su =

938 ujkfif`s

Nlmprloinkþj2 S`jtis ( 938 u. T $ 98) -Nlstl virkioa` (938 u. T $0)

$ 9.388 488

Mire`j f` nljtrkounkþj

$

488

-Nlstls ckbls

$

388

Ptkakfif lp`rinkljia.

$

?88

  Kjt`r`s`s pieifls

$

9? 9?8

  Ptkakfif ijt`s Kmp. Xirtkn.

$

48

Kmpu`stls y pirtknkpin.(>3,?0%)

$

?;

Ptkakfif m`ti (0% kjv`rskþj)

$

09

?. Ia r`iakzi r`iakzirr ai v`jti f` ais nimks`ti nimks`tis s ju`strls ju`strls nak`jt` nak`jt`s s jls slaknk slaknktij tij `stufk` `stufk`j j ai plskokakfif ckjijnk`ri f` plf`r v`jf`r fls (?) prlfuntls ifknkljia`s nlml slj pijtialj`s y zipitls nisuia`s, als mksmls qu` au`el f` ijiakzir pr`nkls y nlstls tk`j`j als skeuk`jt`s fitls.

Xr`nkl v`jti

Nlstl

Mire`j

Nimks`tis

$98

$0

$0

Xijtialj`s B`ij

$90

$0

$98

Ripitls

$>8

$98

$?8

Nljskf`rijf Nljsk f`rijfl l qu` tk`j` > Mére`j`s Mére`j`s f` Nljtrkounkþ Nljtrkounkþj j fkc`r`jt`s, fkc`r`jt`s, `stioa`zni `stioa`zni `a pujtl f` `qukakorkl piri als tr`s prlfuntls, nljskf`rijfl qu` f`a `stufkl f` m`rnifl r`iakzifl s` prly`nti v`jf`r. 68% nimks`tis, ?8% pijtialj`s pijtialj`s y 68% zipitls. F@^I__LAAL2 9.) Néanual Néanual f`a mire`j mire`j f` nljtrko nljtrkounkþj unkþj prlm`fk prlm`fkl. l.

 

MNprlm`fkl = 0(68%)+98(?8%)+?8(68%)  

X@q

=

NCV

=

9?

38 388

Mnprlm`fkl X.@qukako

 

9?

08 ujkfif`s i v`jf`r

?.) Néanual f`a pujtl f` `qukakorkl plr prlfuntl. Nimks`tis Xijtialj`s Ripitls

08 (68%) =

?8

08 (?8%) = 98 08 (68%) =

?8

Vltia...................... Vltia.......... .................. ...... =

08

  >. Néanual Néanual f`a Xujtl Xujtl f`a Xujtl Xujtl f` @qukak @qukakorkl orkl `j Fþair`s Fþair`s y Nlstl Vltia. Vltia.

Xr`nkl

Nimks`tis

 

?8

S`jti Vltia

N/P

Nlstl Vltia

$98

$?88

$0 $0

988

Xijtialj`s

98 98

$90

$908

$0

08

Ripitls

?8 ?8

$>8

$388

$98

?88

 Vltia...... =

08

6.

;08

>08

Nlmprloinkþj plr m`fkl f` uj `stifl f` r`suatifls. S`jtis

$;08

(-) Nlstl f` S`jtis

$>08

(=) Mire`j f` Nljtrkounkþj

$388

(-) Eistls Ckbls

$388

_@^PAVIFL

8 (Xujtl f` `qukakorkl)

 

Nþml nianuair `a pujtl f` `qukakorkl @a nisl

Ekjl Ekjl if ifmk mkjk jkst stri ri Mksl Mksluv uv`j `jkr kr.p .p`, `, uj pl plrt rtia ia f` v`jt v`jtis is lj ljakakj` j` f` sluv sluv`r `rjk jkrs rs t`njlaþek t`njla þeknls nls qu` als lc`rt lc`rti i i ^/. ^/.08 08 nifi ujl ujl.. @a mij mijuci ucintu nturir, rir, prlm prlmlnk lnkljir ljir,, cinturir (víi `a`ntrþjkni) y `jvkir plr nlurk`r i als nak`jt nak`jt`s `s `stls sluv`jkrs nu`sti plr ujkfif ujls ^/.>0 y furijt` `a m`s tk`j` nlstls tk`j`  nlstls ckbls tltia`s ckbls tltia`s plr (auz, Kjt`rj`t, ieui, iaquka`r`s, su`afls f` ifmkjkstritkvls) eisti ^/5,088. @a m`s pisifl v`jfkþ 9,888 sluv`jkrs nlj impakis `xp`ntitkvis f` nr`nkmk`jtl. Nianua`mls `a pujtl f` `qukakorkl f` ai `mpr`si f` ju`strl imkel. 

KV= Kjer`sls tltia`s



NV= Nlstls tltia`s



Xv = Xr`nkl f` v`jti ujktirkl



Nv= Nlstl virkioa` ujktirkl



NC= Nlstls ckbls



T = NC / Xv-Nv = Xujtl f` @qukakorkl

Xiri `a nisl f` ijéaksks

Nlstls Ckbls ^/.5,088 Nlst Nl stl lv vir irki kioa oa` `u ujk jkttir irkl kl ^/. ^/. > >0 0 Xr`nkl f` v`jti ^/. 08 ujktirkl Xujtl f` `qukakorkl

088

Xir iri i v`jtis f` 088 ujkfif`s ia m`s, ai utkakfif ijt`s f` kjt`r `r` `s` s`s s ` kmpu` kmpu`st stls ls f` f`o` o` s` s`rr keui keuiaa i n`r n`rl, l, sk prlfu prlfun` n` m` m`jl jls s f f` ` 0 088 88 tk tk`j` `j` 'pë 'përf rfkf kfi i lp`r lp `rit itkv kvi' i' y s skk prlf prlfun un` ` y v`jf v`jf` ` m més és f` 08 088 8 uj ujkf kfif if`s `s vi i nl nlm` m`jz jzir ir i lot`j`r utkakfif`s. Ju`strl imkel Ekjl r`plrti v`jtis f` 9,888 sluv`jkrs ia m`s, plr al qu` sus kjer`sls isnk`jf`j i ^/.08,888 (9,888 sluv`jkr x ^/.08), p`rl sus nlstls tltia`s

 

isnk`jf`j isnk`j f`j i ^/.6?,088 (^/.> (^/.>0x9,88 0x9,888 8 + ^/.5, ^/.5,088), 088), `s f`nkr lot`jfrí lot`jfríi i uji utkakfif lp`ritkvi ijt`s f` kmpu`stls y piel f` kjt`r`s`s f` f`ufis f` ^/.5,088. Kjer`sls Vltia`s = Xv(T) = 9,888 sluv`jkr x ^/. ^/.08 08 = ^/. ^/.08,888 08,888

Nlstls tltia`s = Nv(T) + NC = ^/.>0x9,888 + ^/.5,088 = ^/.6?,088 Ptkakfif lp`ritkvi = KV „ NV = ^/.08,888 „ ^/.6?,088 = ^/.5,088

Aa`eþ ai nlmp`t`jnki

Nlml `a j`elnkl `s tij ou`jl, ai nlmp`t`jnki jl tirfþ `j aa`eir ia s`em`jtl fljf`

lp`rioi

trijqukaim`jt`

Ekjl.

Ia

m`s

skeuk`jt`

ipir`nkþ

Vur`eiaktlt`njlaleknl.p`, nlj uji nimpiùi muy ier`skvi y nlj uj nlstl prlm`fkl f` sluv`jkrs f` ^/.68 més `a nlstl f` `jvíl y ltris prlmlnklj`s. @a kmpintl s` skjtkþ kjm`fkitim`jt` y ais v`jtis f` Ekjl nlj Mksluv`jkr.p` oibirlj i 508 ujkfif`s, `s f`nkr ?0% m`jls y més f` uj nak`jt` a` ifvkrtkþ kjnauskv` qu` als fks`ùls f` ai nlmp`t`jnki `rij més kjjlviflr`s. Ekjl kjm`fkitim`jt` dkzl nu`jtis y f`t`rmkjþ qu` sus kjer`sls `j `a m`s s` r`fub`rlj f` ^/.08,888 i ^/.>5,088 y sk ok`j iòj lp`rioi plr `jnkmi f`a pujtl f` `qukakorkl y lot`jíi utkakfif`s (^/.>,508), `stis s` dioíij r`funkfl `j 08% (f`sf` ^/.5,088). ¼Yuë f`oíi din`r<   Kjer`sls Vltia`s = Xv(T) = 508 sluv`jkr x ^/. ^/.08 08 = ^/. ^/.>5,088 >5,088 Nlstls tltia`s = Nv(T) + NC = ^/.>0x508 + ^/.5,088 = ^/.>>,508 Ptkakfif lp`ritkvi = KV „ NV = ^/.>5,088 „ ^/.>>,508 = ^/.>,508

Al prkm`rl qu` p`jsþ Ekjl `s `qukpirir sus pr`nkls nlj als f` ai nlmp`t`jnki, r`funkrals r`funkr als f` ^/.0 ^/.08 8 i ^/.68 y nlj `aal `sp`rir r`nup`rir i su nak`jt`ai përfkf përfkfi, i, `s

 

f`nkr alerir ju`vim`jt` 9,888 prlfuntls v`jfkfls. S`imls nþml nimokij sus kjer`sls, nlstls, utkakfif`s y su pujtl f` `qukakorkl.  

Kjer`sls Vltia`s = Xv(T) = 9,888 sluv`jkr x ^/. ^/.68 68 = ^/. ^/.68,888 68,888 Nlstls tltia`s = Nv(T) + NC = ^/.>0x9,888 + ^/.5,088 = ^/.6?,088 Ptkakfif lp`ritkvi = KV „ NV = ^/.68,888 „ ^/.6?,088 = -^/.?,088

Ekjl s` fi nu`jti qu` iujqu` di r`nup`rifl su nak`jt`ai, idlri lotk`j` përfkfis (-^/.?,088). Nianua`mls su ju`vl pujtl f` `qukakorkl. Xujtl f` `qukakorkl2 T = NC / Xv-Nv

Nlstls Ckbls Nlstl virkioa` ujktirkl Xr`nkl f` v`jti ujktirkl

^/.5,088 ^/. >0 ^/. 68

Xujtl f` `qukakorkl

9,088

  @a pujtl f` `qukakorkl f` Mksluv`jkr.p` di ium`jtifl f` 088 i 9,088 ujkfif`s. @s f`nkr ai `mpr`si f` Ekjl t`jfríi qu` v`jf`r més f` 9,088 ujkfif`s (088 més qu` su v`jti jlrmia) piri nljs`eukr utkakfif.   ¼Yuë din`r<

 I ju`strl imkel a` qu`fij `jtljn`s fls nimkjls kjm`fkitls piri jl s`eukr  p`rfk`jfl més v`jtis.

 



Oibir nlstls skj sinrkcknir niakfif



Fkc`r`jnkir tltiam`jt` su prlfuntl f` ai nlmp`t`jnki piri mijt`j`r `a pr`nkl f` ^/.08 y `vktir qu` ais v`jtis plr al m`jls jl nikeij més.

Nlml s` triti f` sluv`jkrs piri r`eial, ai niakfif f`a prlfuntl y `a tk`mpl f` `jvíl jl pu`f`j sinrkcknirs`. ^k ipu`sti i uji plaítkni f` r`funnkþj f` nlstls, f`o` ipujtir ipujtir i al més furl f` r`funk r`funkr, r, als nls nlstls tls ckbl ckbls. s. Dink`j Dink`jfl fl uji rép répkfi kfi r`vkskþj r`vksk þj f` su caubl f` nibi nibi y  y `a f`tiaa` f` sus cinturis f` s`rvknkls, v` nlj mundl `scu`rzl pu`f` r`funkr sus nlstls ckbls `j 90%, `s f`nkr f` ^/.5,088 i ^/.3,>50. S`imls nþml nimokij sus utkakfif`s piri v`jtis prly`ntifis f` 9,888 ujkfif`s, i uj pr`nkl f` v`jti f` ^/.68 y `a ju`vl pujtl f` `qukakorkl. Kjer`sls Vltia`s = Xv(T) = 9,888 sluv`jkr x ^/. ^/.68 68 = ^/. ^/.68,888 68,888 Nlstls tltia`s = Nv(T) + NC = ^/.>0x9,888 + ^/.3,>50 = ^/.69,>50 Ptkakfif lp`ritkvi = KV „ NV = ^/.68,888 „ ^/.69,>50 = -^/.9,>50

 Iòj s`eukríi r`plrtijfl p`rfkfis (-^/.9,>50). @a ju`vl pujtl f` `qukaíorkl `s2 9,?50 ujkfif`s, ?50 més f` ais qu` v`jf`ríi jlrmiam`jt`. Xujtl f` `qukakorkl2 T = NC / Xv-Nv

Nlstls Ckbls

^/.3,>50

N oj a`tiuj Xrl`sntkll vfi`rki v` ukjti ktrikl rkl

^ >8 0 ^//.. 6

Xujtl f` `qukakorkl

9,?50

Ai òjkni mij`ri f` v`jf`r ais 9,888 ujkfif`s i ^/.68 skj eijir jk p`rf`r `s qu` als nlstls ckbls s` r`fuznij f` ^/.5,088 i ^/.0,888 plr m`s, `s f`nkr `j ai t`rn`ri pirt`. ^k lpti plr ai s`eujfi iat`rjitkvi `a fkc`r`jnkir tltiam`jt` `a prlfuntl kmpakniríi `a`vir `a nlstl virkioa` ujktirkl, pu`s s` `stiríi lcr`nk`jfl uji m`blr niakfif ` kjnlrplrijfl iaeòj f`tiaa` prlmlnkljia nlj `a `jvíl i nifi sluv`jkr. Vlfl `aal nlj `a ckj f` mijt`j`r `a pr`nkl ujktirkl f` ^/.08. S`imls quë pisi nlj `a pujtl

 

f` `qukakorkl sk `a nlstl virkioa` suo` f` ^/.>0 i ^/.60, p`rl als nlstls ckbls s` r`fun`j `j 90%, `s f`nkr i ^/.3.>50 m`jsuia`s.  Xujtl  Xu jtl f` `qukakorkl2 T = NC / Xv-Nv

N lsvi Crkbkl Nl ls sttl isoa` ujktirkl Xr`nkl f` v`jti ujktirkl

^//..36,> ^ 050 ^/. 08

Xujtl f` `qukakorkl

9,?50

^` mijt`jfríi `a mksml jkv`a r`qu`rkfl f` v`jtis qu` sk slal r`fubërimls als nlstls ckbls y `a pr`nkl f` v`jti, 9,?50, muy a`bls f` su pujtl f` `qukakorkl kjknkia (088 ujkfif`s).   Ai slaunkþj ckjia

X`rl, i `stis iaturis Ekjl di jltifl qu` pu`f` r`funkr sus nlstls ckb ckbls ls `j 90% y qu` fkcínkam`jt` pu`f` v`jf`r plr `jnkmi f`a pr`nkl qu` lcr`n` ai nlmp`t`jnki. Xlr `aal, r`vksi ju`vim`jt` su `strunturi f` nlstls y als prln`sls y fks`ùls qu` di v`jkfl aijzijfl ia m`rnifl. Au`el f` virkls fíis y sus jlnd`s f` néanuals y s`skl s`s klj` j`s s nr` nr`it itkv kvis, is, `j `jnlj nljtr trþ þ qu qu` ` fk fks` s`ùi ùirr uj uji i ju` ju`vi vi nla nla`nn `nnkþ kþj j (t (tlt ltia iam` m`jt jt` ` fkc`r`jnkifi fkc`r` jnkifi f` al qu` v`jf` ai nlmp`t`jnki) nlj mit`rkia`s r`nknaifls, plfríi r`funkr sus nlstls virkioa`s virkioa`s ujkti ujktirkls rkls f` ^/.>0 i ^/.>8. S`imls nlml nimok nimokij ij sus nu`jtis. Xujtl f` `qukakorkl2 T = NC / Xv-Nv

Nlstls Ckbls Nlstl virkioa` ujktirkl Xr`nkl f` v`jti ujktirkl

^/.3,>50 ^/. >8 ^/. 68

Xujtl f` `qukakorkl

3>4

 

Ekjl f`snuor` ckjiam`jt` qu` su pujtl f` `qukakorkl nlj `sti `strunturi s` r`fun` i 3>4 ujkfif`s y cr`jt` i ais 9,888 qu` jlrmiam`jt` tk`j` `j v`jtis m`jsuia`s, plfríi lot`j`r uji utkakfif m`jsuia f` ^/.>,3?0 Kjer`sls Vltia`s = Xv(T) = 9,888 sluv`jkr x ^/. ^/.68 68 = ^/. ^/.68,888 68,888 Nlstls tltia`s = Nv(T) + NC = ^/.>8x9,888 + ^/.3,>50 = ^/.>3,>50 Ptkakfif lp`ritkvi = KV „ NV = ^/.68,888 „ ^/.>3,>50 = ^/.>,3?0

@sti utkakfif `s kjc`rklr ia `sn`jirkl f` niífi f` v`jtis `j ?0% (^/.>,508), p`rl Ekjl y Mksluv`jkrs.p` yi `qukakorþ sus pr`nkls nlj ai nlmp`t`jnki „sk jl al diníi als kjer`sls s`eukríij niy`jfl„ y lcr`n`ré uj prlfuntl fkc`r`jnkifl, qu` a` pu`f` fir uj m`blr mire`j f` v`jti v`jtis s kjnausl qu` ais 9,888 ujkfif`s qu` jlrmiam`jt jlrmiam`jt` ` r`plrtioi ia m`s.