Introduccion Al Presupuesto 1
August 15, 2022 | Author: Anonymous | Category: N/A
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SAKXCY_KN SAKXC Y_KNMN MN MIKCY^ MIK CY^M M WMYM MNS@^E_ SMWM _cnc Ocatrm`
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_c `c ``mdm prcsupucste (iunbct ca ca kab`ës) m` oí`ou`e y acbeokmokÿa matkokpmne nc `es kabrcses y bmstes nc uam motkvknmn coeaÿdkom (pcrseam`, hmdk`kmr, ua acbeoke, uam cdprcsm, uam ehkokam, ua beikcrae) nurmatc ua pcräene, per `e bcacrm` ca herdm maum`. Cs ua p`ma nc mookÿa nkrkbkne m oudp`kr uam dctm prcvkstm, cxprcsmnm ca vm`ercs y tërdkaes hkamaokcres quc ncic oudp`krsc ca nctcrdkamne tkcdpe y sc imle okcrtms oeankokeacs prcvkstms, cstc oeaocpte mp`kom m omnm ocatre nc rcspeasmik`knmn nc `m erbmakzmokÿa.
C@ WYC_SWSC_^E C_ OKCAOKM, AE O@MYKXKNCAOKM_
BYMANC_ JEDIYC_ NC @M OKCAOKM
@m okcaokm (nc` `mtäa sokcatkm, oeaeokdkcate) cs ua preocse nc mnqukskokÿa nc oeaeokdkcate cdpärkoe y `m erbmakzmokÿa nc nkoje oeaeokdkcate. Cs c` oealuate nc oeaeokdkcates susocptki`cs nc preimrsc, skstcdmtkzmnes, rcm`kzmi`cs rcm`kzmi`cs y nkrkbknes m eilctes nc uam pucnca dksdm amturm`czm. amt scrkccs,nc oeaeokdkcates scrurm`czm. okcrtes eCstm preimi`cs, preimi` rmokeam`cs, skstcdmtkzmnes y vcrkhkomi`cs, nkrkbknes m eilctes nc kbum` amturm`czm. Nkoje nc etrm dmacrm c` üakoe ca quceilcte vkvc c`ncjedirc jedirc. `m okcaokm . cs oedprcancr c` duane
OKCAOKM
Nc` "sokcatkm", brkcbe "cpkstcdc", trmnuokneskbakhkom m` `mtäa per ctkde`ÿbkomdcatc "oeaeokdkcate vcrnmncre", oeaeokdkcate imsmne ca rmzeacs sÿ`knms. ... OKCAOKM C_ BC_^KEA NC@ OEAEOKDKCA^E OEAEOKDKCA^E
=9
‐@m bcstkÿa nc` oeaeokdkcate cs `m trmasherdmokÿa nc` oeaeokdkcate ca acbeokes, mprcankcane dcnkmatc `m trmasherdmokÿa nc kaherdmokÿa ca oeaeokdkcate.— Dmttjkms Ic``dmaa.
=?
dcnkmatc c` mhkmazmdkcate nc `es motkves katmabki`cs. katmabki`cs. Wmrm ‐Cs c` mrtc nc orcmr vm`er dcnkmatc c``e ustcn tkcac qucy scr ompmz nc vksum`kzmr su Fmrt erbmakzmokÿa oede m`be quc ae cs dís quc oeaeokdkcate h`ules nc oeaeokdkcate— Crko _vckiy _vckiy
=>
‐^kcac quc vcr oea c`cvmr `m oeanuotkvknmn nc `m erbmakzmokÿa pmrm dclermr aucstrm ompmoknmn ca`mzmr oea c`y duane cxtcrker y aucstres o`kcatcs. Cste rcqukcrc orcmr pmrm c` `ubmr, c` tkcdpe c` mdikcatc mprepkmne pmrm predevcr ua trmimle rch`cxkve rch`cxkve y `m chcotkvknmn nc nc aucstrms aucstrms katcrmookeacs.— Ojmr`cs Mrdstreab
=3
NCHKAKOKßA M AKXC@ BCACYM@ NC@ OEAOCW^E Bcstkÿa nc` Oeaeokdkcate cs c` oealuate nc preocses y motkvknmncs caomdkamnms m< iusomr, orcmr, nkhuankr y pretcbcr `m utk`kzmokÿa nc` oeaeokdkcate. Cs c` smicr kankvknum` y oe`cotkve -tíokte y cxp`äoktem` nc `m motkvknmn nc `mpcrseams, cdprcsm mpreocses trmvës ncy susscrvkoke oedpeacatcs< cstrmtcbkms, tcoae`ebäm, pmrm `m oeatrkiuokÿa m uaes dclercs rcsu`tmnes.
=8
@m ehcrtm nc scrvkokes ca cstc caterae cs<
=2
WMYM C@MIEYMY SA DENC@E NC BC_^KßA, WYEAE_^KOMY [ @EBYMY @M DMZKDK\MOKßA NC @E_ ICACHKOKE_ NC @M EYBMAK\MOKßA _C YC]SKCYC NC< Wrcpmrmokÿa nc preaÿstkoes y p`macmokÿa
Ncokskeacs hkamaokcrms c kavcrskeacs nc kdpertmaokm dmyer, nctcrdkamane `m tmsm ÿptkdm nc orcokdkcate ca vcatms y ncoknkr seirc `m mnqukskokÿa nc motkves y `m herdm nc hkamaokmr`es
Oeernkamokÿa y oeatre`, pmrm quc `m cdprcsm epcrc nc `m dmacrm dís chkokcatc peski`c ( ^cacr pcrspcotkvms pcrspcotkvms e
cstrmtcbkms hkamaokcrms) hkamaokcrms)
WCY_WCO^KXM E C_^YM^CBKM_ HKAMAOKCYM_
WCY_WCO^KXM HKAMAOKCYM C_^YM^CBKM NC OYCOKDKCA^E KANKOMNEYC_ % Kaorcdcate nc `m Okhrm nc Acbeoke % Mudcate Ouetm nc Dcromne (per zeams rcbkeam`cs, dcromnes, o`kcatcs, `äacm prenuotkvm, cto...) % Kabrcses preocncatcs nc<
o`kcatcs aucves zeams bcebríhkoms aucvms akojes nc dcromne aucves `äacms prenuotkvms e prenuotes aucves mp`komokeacs aucvms nc prenuotes y/e scrvkokes ym cxkstcatcs
Kabrcses tetm`cs nc etrms uaknmncs nc acbeoke Ycatmik`knmncs per< o`kcatcs prenuotes y/e scrvkokes zeams rcbkeam`cs
omam`cs nc nkstrkiuokÿa
WCY_WCO^KXM HKAMAOKCYM C_^YM^CBKM NC KAXCY_KEAC_
KANKOMNEYC_ Chkokcaokm ca `m utk`kzmokÿa nc` Ompktm` okrou`matc<
Vsm`ne O`kcatcs/Xcatm dcnkm nkmrkmT --1 Näms nc vcatms ca `ms oucatms m oeirmr Vsm`ne Wrevccnercs/Oedprm dcnkm nkmrkmT --1 Näms nc vcatms ca `ms oucatms m oeirmr Vsm`ne W^/Xcatm dcnkm nkmrkmT --1 Näms nc vcatms ca Cxkstcaokms nc Wrenuotes ^crdkamnes ^crdkamnes Vsm`ne DW/Oedprm dcnkm nkmrkmT --1 Näms nc oedprms ca Cxkstcaokms nc Dmt. Wrkdms Vsm`ne W_^/Xcatm dcnkm nkmrkmT --1 Näms nc vcatms ca Cxkstcaokms nc W. _cdktcrdkamnes
Mudcate nc` use nc` Motkve Kadevk`kzmne Akvc` nc rcutk`kzmokÿa nc Motkves eokeses % Motkves oedpmrtknes per nkstkatms uaknmncs nc acbeoke nc `m cdprcsm Ycatmik`knmn<
Hkamaokcrm --1 VIcachkoke acte/Heanes WrepkesT Coeaÿdkom --1 VIcachkoke irute/Motkve ^etm` acteT nc `ms Xcatms --1 - -1 VIcachkoke acte/Xe`udca nc AcbeokeT nc `ms Kavcrskeacs --1 VIcachkoke irute/Xm`er oeatmi`c acte nc `ms kavcrskeacs T
WCY_WCO^KXM HKAMAOKCYM C_^YM^CBKM NC WYENSO^KXKNMN KANKOMNEYC_ % Ycnuookÿa nc oestcs uaktmrkes % Ycnuookÿa nc Bmstes epcrmtkves, mndkakstrmtkves, bcacrm`cs, cto. Xcatms per cdp`cmne Xcatms per c`cdcate nc motkve Ycatmik`knmn y chkokcaokm nc omam`cs nc nkstrkiuokÿa (dcnknm rc`mokeamnm oea `m chkokcaokm nc` prevccner per c` jcoje per clcdp`e nc tcacr CNK CNK `e oum` tkcac sus oestcs, cto)
IM_C WMYM DCNKY @M_ WYKAOKWM@C_ C_^YM^CBKM_ HKAMAOKCYM_
M)Cstmrtcbkms hkamaokcrms h kamaokcrms imsmnms ca c` c ` C@ XM@EY XM@EY COEAEDKOE MBYCBMNE (CXM)
I) Cstmrtcbkms hkamaokcrms imsmnms ca c` H@SLE NC CHCO^KXE CHCO^KXE [ HYCC OM_J H@ER
O) Cstmrtcbkms hkamaokcrms imsmnms ca `m XM@EYMOKEA NC MO^KXE_ MO^KXE_ NC OMWK^ OMWK^M@ M@
9 9 7 9 ? / 9
LE_C YMHMC@ YC[AE_E, DIM
9?
9 / 7
WCY_WCO^KXM HKAMAOKCYM EW^KDK\MY C@ XM@EY NC@ MOOKEAK_^M
KANKOMNEYC_ H`ules nc Omlm bcacrmnes (Omsj H`ew) Icachkoke Mookÿa (cps) Xm`uc Bmpper (oede sudm nc `es 9 Bmp quc kankomdes) Bmp nc cxpcotmtkvms (nkhcrcaokm catrc `es h`ules nc omlm quc sc prctcanc eitcacr y c` rcoeaeokne per c` dcromne) Bmp cstrmtëbkoe (nkhcrcaokm catrc `es h`ules nc omlm quc qucrrämdes eitcacr y `ms prcvkskeacs rcm`kzmnms rcm`dcatc) rcm`dcatc)
EA^YE@ [ DCNK KßA NC @M C_^YM^CBKM HKAMA KCYM_ ^YMNK KEAM@C_ EDE _EA<
Wreaestk oes
EA KA_^YSDCA^E_
Xcatms
Dmrbca irute
Ycankdkcate seirc c` ompktm` kavcrtkne
AEWM^
Kastrudcates trmnkokeam`cs Icachkoke acte
Ycankdkcate seirc motkves
Icachkoke per mookÿa
Nkvkncanes u etrms rctrkiuokea cs
Ycankdkcate seirc c` ompktm` ca sus nkhcrcatcs vmrkmatcs
93
NCOK_KEAC_ HKAMAOKCYM_ [ OEA^YE@ < EILC^KXE_ EILC^KX E_ [ WYKAOKWKE_ W YKAOKWKE_ Dmxkdkzmr c` Xm`er nc `m Cdprcsm Ncokskÿa nc Kavcrskÿa
Ncokskÿa nc Hkamaokmdkcate
Kavcrtkr ca Wreycotes oea ua rcterae dmyer quc c` oeste nc ompktm`
Csoebcr `m dczo`m nc hkamaokmdkcate quc dmxkdkoc c` vm`er nc `es preycotes y sc sc mpmrcc oea `es motkves hkamaokmnes
Ncokskÿa nc Nkvkncanes e
Bcrcaokm`cs
_k ae jmy kavcrskeacs rcatmi`cs, rcteramr c` chcotkve m `es mookeakstms
Ycterae Oeste nc Ompktm` Ncic scr dís m`te pmrm preycotes rkcsbeses y rch`clmr `m dczo`m nc hkamaokmdkcate
Ncic scr peancrmne ca c` tkcdpe, imsmne ca Omsj H`ew, kaorcdcatm` c kao`ukr tenes `es kabrcses oestes y
Dczo`m nc Hkamaokmd.
^kpe nc Hkamaokmd.
Kao`uyc Ncunm y Ompktm` y mhcotm c` Oeste y c` Omsj H`ew
Ncic scr `e dís ocrom peski`c nc` motkve hkamaokmne
Ouíate5
]uë ^kpe5
Cxocse nc chcotkve ncspuës nc smtkshmocr tenms `ms acocsknmncs nc `m cdprcsm
Nkvkncanes e oedprm nc mookeacs, ncpcankcane nc `ms prchcrcaokms nc `es mookeakstms
NCOK_KEAC_ HKAMAOKCYM HKAMAOKCYM_ _ Ncokskeacs nc Kavcrskÿa< Ca oum`cs motkves ncic kavcrtkr `m cdprcsm Ncokskeacs nc Hkamaokmdkcate<
Oÿde ncica scr oedprmnes `es motkves nc `m cdprcsm
Ncokskeacs Bcrcaokm`cs<
^mdmýe nc `m cdprcsm Ympkncz nc orcokdkcate M qukca sc `c nm orënkte Oedpcasmokÿa nc `es bcrcatcs
9 9 7 9 / 9
LE_C Y. YC[AE_E
92
? / 9
OE_^E WEANCYMNE WYEDCNKE NC OMWK^M@
Rckbjtc ckbjtcn n Mvcrmb Mvcrmbcc Oest Oest Eh E h Ompktm` Ompktm` ‟ RMOO RMOO C` oeste nc ompktm` sc nchkac oede `m tmsm nc ncsoucate quc pcrdktc kbum`mr `ms oerrkcatcs nc chcotkve huturms oea `ms motum`cs pmrm tedmr ncokskeacs hkamaokcrms mprepkmnms.
Denc`e nc` Oeste nc Ompktm` (F)< Oeste Wredcnke nc `es Ycourses quc
Ycqukcrc `m Kavcrskÿa
F 4 _(Wk*Fk), Neanc F
4 Oeste nc Ompktm` Wk4 Wreperokÿa nc `m Hucatc k Fk 4 Oeste nc `m Hucatc k C` Oeste nc `m ncunm ncic mlustmrsc per c` Csoune Hksom`< Fn
4 k(=-^). Neanc
k 4 ^msm nc Katcrës ^ 4 ^msm nc Kdpucste (93% pmrm Ycp. Ned.)
OE_^E NC OMWK^M@
@ms hucatcs prkaokpm`cs nc heanes m `mrbe p`mze sea< • C` cancunmdkcate m `mrbe p`mze, • @ms mookeacs prchcr prchcrcatcs, catcs, • @ms mookeacs oeduacs y • @ms utk`knmncs rctcaknms, omnm uam mseokmnm oea ua oeste cspcoähkoe y quc ``cvm m `m oease`knmokÿa nc` oeste tetm` nc ompktm`.
OE_^E NC OMWK^M@ (F)< Sa preycote oea uam kavcrskÿa tetm` nc $2 $2 dk``eacs dk``eacs scrí hkamaokmne nc `m skbukcatc herdm< $9.: $9.: dk``eacs dk``eacs oea rcourses prepkes, oea ua oeste nc epertuaknmn nc =>% =>%,, $9.>3 $9.>3 dk``eacs dk``eacs oea ua prëstmde oea uam tmsm nc katcrës nc 9>% 9>% y y $=.23 $=.23 dk``eacs oea ua prëstmdes oea uam tmsm nc katcrës nc 9:% 9:%.. Ouí` cs c` Oeste nc Ompktm` (F) nc` preycote5 Hucatc
Deate Oeste
Wreperokÿa
Oeste Mlustmne
Oeste Weancrmne
($777)
(%)
Yco. Wrepkes
9,:77
=>.7
7.>7
=>.7
3.87
Wrëstmde =
9,>37
9>.7
7.?3
=:.7
8.?7
Wrëstmde 9
=,237
9:.7
7.93
9=.7
3.93
^etm`cs
2,777 9,:77/2,777
=.77 9> x (=-7.93)
=2.=3
7.>7 x =>.7
Oeste nc Ompktm` (F) 4 3.8 + 8.?7 + 3.93
C@ XM@EY COEAEDKOE MBYCBMNE ( CXM) C` CXM cs uam dcnknm nc ncscdpcýe imsmnm ca vm`er, quc surbc m` oedpmrmr `m rcatmik`knmn eitcaknm per uam oedpmýäm oea c` oeste nc `es rcourses bcstkeamnes pmrm oeascbukr`m. C` CXM cs uam dcnknm nc ncscdpcýe imsmnm ca vm`er, quc surbc m` oedpmrmr `m rcatmik`knmn eitcaknm per uam oedpmýäm oea c` oeste nc `es rcourses bcstkeamnes pmrm oeascbukr`m.
(r - o*)
_k c` CXM cs pesktkve, `m oedpmýäm orcm vm`er (jm bcacrmne uam rcatmik`knmn dmyer m` oeste nc `es rcourses cdp`cmnes) pmrm `es mookeakstms. _k c` CXM cs acbmtkve (`m rcatmik`knmn nc `m cdprcsm ae m`omazm pmrm ouirkr c` oeste nc ompktm`), `m rkquczm nc `es mookeakstms suhrc ua ncorcdcate, ncstruyc vm`er. vm`er.
9 9 7 9 /
LE_C YMHMC@ YC[AE_E, DIM
?9
? 9 9 / 7
DCNKOKßA NC @M YCA^MIK@KNMN ‐KA^CBYM@—< KA^YENSOKCANE M CXM℩
CXM 4 Icachkoke Icachkoke Epcrmokeam` - Oeste nc Epertuaknmn Epertuaknmn nc` Acbeoke
µOeste nc `m ncunm5
Xcatms ‟ Oeste nc vcatms ‟ Bmstes B&M Icachkoke matcs kdpucstes c katcrcscs ‟ Kdpucstes Icachkoke epcrmokeam` acte ncspuës nc kdpucste (AEWM^)
Nkvkncanes
C` rcterae (e cxpcotmtkvms) prcnctcrdkamne nc ae kavcrtkr ca preycotes nc rkcsbe oedpmrmi`c ‟ c` oeste peancrmne nc `m ncunm y c` ompktm` Oeste nc epertuaknmn 4 oeste nc ompktm` Z ompktm` kakokm`
??
??
CXM cs uam dmrom rcbkstrmnm nc _tcra _tcwmrt & Oe.
CXM 4 AEWM^
- o* x Ompktm` kakokm`
C` CXM tmdikëa pucnc scr cxprcsmne oede<
CXM 4 (Ycterae nc` Ompktm`
- Oeste nc` Ompktm`) x Ompktm` Kakokm`
C` CXM katrenuoc oumtre kaocatkves pencreses< Dclerm `m chkokcaokm6 y per canc `es rcteraes Orcokdkcate, pcre se`e sk `ms aucvms kavcrskeacs pucnca p ucnca bmamrsc c` oeste nc` ompktm` Ycnkstrkiuokÿa nc` ompktm` nc `ms epcrmokeacs nc imle ncscdpcýe Dmacle nc` rkcsbe y per canc nc` oeste nc ompktm`
DCNKOKßA NC @M YCA^MIK@KNMN ‐KA^CBYM@—< EWCYMOKEAM@K\MANE EWCYMOKEAM@K \MANE C@ CXM
Wrcoke Kabrcses Xe`udca AEWM^
Dmtcrkm prkdm
Kdpucstes
Oeste nc vcatms
Dmae nc eirm
Bmstes bcacrm`cs & mndkakstrmtkves
Etres
Bmstes epcrmokeam`cs
CXM Oeste nc `m ncunm W`matm & cqukpes Oeste ompktm` Oeste nc` pmtrkdeake
Wrepkcnmn
Omrbe Ompktm`
Motkve hkle
Kavcatmrkes
Kdpmote m`te Kdpmote dcnke
Ompktm` cdp`cmne
Ompktm` nc trmimle
Oucatms per oeirmr
Kdpmote imle Etres
Oucatms per
(katmabki`cs)
Hucatc< ‐Ncvc`epkab _uoocsshu` CXM Imscn Imscn Kaocatkvcs,— Hkacbma Hk acbma & Brcss`c, Nkokcdirc ==;2
E^YE_ E_ OEAOC^E_ IM_KOE_ E^Y H`ule nc Chcotkve< Catrmnms
Xcatms nc Ikcacs/_crvkokes Wrëstmdes
Ycoupcrmokÿa Xm`ercs Ycsknum`cs
- _m`knms
Kavcrskÿa Kakokm` y Yckavcrskeacs Oestes y Bmstes Epcrmokeam`cs Kdpucstes
_crvkoke nc `m Ncunm
4 H`ule Acte
9 9 7 9 /
pmbmr
? 9 / 9 7
LE_C YMHMC@ YC[AE_E, DIM
?8
H@SLE NC CHCO^KXE NC SA WYE[CO^E Nctm``c Kabrcses
Mýe 7
Xcatms
Wrrëstmdes W Xm`er Ycsomtc Xm ^etm`
Mýe =
Mýe 9
Mýe ?
Mýe >
Mýe 3
3,877
8,?77
8,377
8,:77
2,777
>,977
3,877
8,?77
8,377
8,:77
?,>;2 =7,>;2
Oestes Oe Bmstes
9,9>7 :>7
9,397 ;>3
9,877 ;23
9,297 =,797
9,:77 =,737
Katcrcscs
=,72:
;>;
2:8
3:=
?9>
:8
987
?29
>;?
872
378
8?3
;2:
=,779
=,987
>,2>;
3,?7;
3,3?7
3,:=8
8,7>=
>,977
Cbrcses Ka K avcrskeacs
2,777
Kd K dpucstes Mder tkzmokÿa
^etm`
2,777
L EH_`CuY M HA MC YC[AE_E, D I ,M:77) 79/9?/9799 le c@te (9
:3=
;;=
;27
;:>
Xm`er prcscatc C` Xm`er prcsc atc
Xm`umo m`umokÿa kÿa nc nc uam uam kavcrske kavcrskeaa a
W
O t
= r
t
t =
?: >,>38
XM@EY MO^SM@ AC^E (XMA)
XMA 4
V(C V( Ck - _ l)/(= + F)aT- K7, Neanc<
C 4 Catrmnms ca Chcotkve nc` Wreycote Wreycote66 _ 4 _m`knms ca Chcotkve nc` Wreycote6 F 4 Oeste nc Ompktm` (^ (^msm msm nc Katcrës e nc Ncsoucate)6 a 4 Wcräene6 c K7 4 Kavcrskÿa Kakokm`.
Ncokskÿa< Ncokskÿ a< XMA 1 7, Mocptmr XMA 0 7, Ycojmzmr.
9 9 7 9
9 ? / 9 / 9 7
LE_C YMHMC@ YC[AE_E, DIM
>7
^ENE_ @E_ C@CDCA^E_ MA^CYKEYC_ _C DKNCA OEA @M BC_^KßA NC CDWYC_M_5 @m bcstkÿa nc cdprcsms cs uam okcaokm quc trmtm tenes `es mspcotes rc`mokeamnes oea `m mndkakstrmokÿa nc cdprcsms. @m cdprcsm oede nchkakÿ Wmi`e Omr`es Hcycrmican (=;9>-=;;>) cpkstcdÿ`ebe musträmoe Csorkike c` `kire Oeatrm c` Dctene Oede uam orktkom rmnkom` m `m Amturm`czm nc `m okcaokm "cs ua Kastktute mpte pmrm pcrnurmr y pmrm c``e ncic rcm`kzmr pcrdmacatcdcatc uam mnmptmokÿa nc tenes `es c`cdcates nc quc nkspeac m `ms okrouastmaokms oeyuaturm`cs nc` dedcate ca quc `m cdprcsm vkvc6
µ]SË C_ @M BC_^KßA NC CDWYC_M_5 ^enm cdprcsm cab`eim uam mdp`km bmdm nc pcrseams c katcrcscs `kbmnes catrc sä, dcnkmatc rc`mokeacs quc rch`clma uam predcsm nc oe`miermokÿa. Ncsnc cstm pcrspcotkvm,`m hkburm nc` cdprcsmrke mpmrcoc oede uam pkczm iískom, pucs cs c` c` c`cdcate oeaok`kmner oeaok`kmner nc `es nkstkates katcrcscs. katcrcscs. C` cdprcsmrke cs `m pcrseam quc mpertm c` ompktm` y rcm`kzm m` dksde tkcdpe `ms huaokeacs prepkms nc `m nkrcookÿa< erbmakzmr, erbmakzmr, p`makhkomr y oeatre`mr.
µ]SË C_ @M BC_^KßA NC CDWYC_M_5 C` heoe nc `es tcdms quc trmtmrcdes ca cstc dÿnu`e, tkcaca quc vcr ca oede dclermr `m ‐bcstkÿa— nc dk cdprcsm, rcspeankcane m prcbuatms tm`cs oede<
Oÿde vey m nkrkbkr y oeatre`mr dcler dk cdprcsm5 Oÿde sc oumate bmstmr ca su mndkakstrmokÿa5 Oÿde rcspeancr m `ms acocsknmncs nc dk cdprcsm pmrm jmocr`m orcocr y eitcacr dmyercs icachkokes5
µ]SË C_ @M BC_^KßA NC CDWYC_M_5
Ae ncicdes e`vknmr quc tenm cdprcsm e acbeoke cxkstc sk eitkcac icachkokes. _ka icachkokes `m cdprcsm pkcrnc su ompmoknmn nc orcocr y ncsmrre``mrsc y per canc tkcanc m ncsmpmrcocr.
Ca ua caterae neanc per `e bcacrm` `es rcourses csomscma, c` cdprcsmrke ncic mp`komr hÿrdu`ms pmrm pcrsumnkr y detkvmr oeatkaumdcatc m `es kavcrsercs e hucatcs nc ompktm`, pmrm quc mpeyca su preycote cdprcsmrkm`. Sam cdprcsm eitcanrí icachkokes sk su cstrmtcbkm sc imsm ca `m kaaevmokÿa,detkvmokÿa y `m chkomokm. Cstes icachkokes, quc mudcatma su vm`er, pcrdktkrí m `m cdprcsm`m nkstrkiuokÿa nkstrkiuokÿa cquktmtkvm nc `es dksdes y rcoedpcasmr m qukcacs herdma pmrtc
nc c``m.
@M CDWYC_M WEY NCA^YE
Huaokeacs iískoms nc ua bcrcatc/c bcrcatc/cdprcsmrke dprcsmrke =. W@MAKHKOMOKßA "^cacr "^ cacr uam vkskÿa b`eim` nc `m cdprcsm y su caterae, tedmane ncokskeacs oeaorctms seirc eilctkves oeaorctes‐ 9. EYBMAK\MOKßA "Eitcacr c` dcler mprevcojmdkcate nc `ms pcrseams y nc `es rcourses nkspeaki`cs pmrm eitcacr rcsu`tmnes"
?. WCY_EAM@ "C` catuskmsde prcokse pmrm erbmakzmr y detkvmr m ua brupe cspcokhkoe nc pcrseams‐
>. NKYCOOKßA "Sa c`cvmne akvc` nc oeduakomokÿa oea su pcrseam` y jmik`knmn pmrm orcmr ua mdikcatc prepkoke pmrm m`omazmr `es eilctkves nc chkomokm y rcatmik`knmn nc `m cdprcsm‐
3. OEA^YE@ (CAHM_K_ CA C_^C DENS@E) "Oumatkhkomr c` prebrcse prebrcse rcm`kzmne per c` pcrseam` ca oumate m `es eilctkves dmro dmromnes‐ mnes‐
8. YCWYC_CA^M^KXKNMN "C` Bcrcatc cs `m "pcrseam`knmn" quc rcprcscatm rcprcscatm m `m erbmakzmokÿa su dkskea y vkskea matc etrms erbmakzmo erbmakzmokeacs keacs skdk`mrcs, buicramdcatm`cs, prevccnercs, prevcc nercs, kastktuokeacs, hkamaokcrms, cto."
C_^YM^CBKOM ^CBKOM W@MACMOKEA C_^YM
MNDKAK_^YMOKßA YMOKßA C_^YM C_^YM^ËBKOM ^ËBKOM @M MNDKAK_^ =. Ncsmrr Ncs mrre`` e``mr mr uam uam vkskÿa vkskÿa oea cstrmtë cstr mtëbko bkommncncpreper jmokmokeamr jmokm nÿanc uam nÿanc sc nkrkbc `m erbmakzmokÿa, c` hka preperokeamr nkrcookÿa m `mrbe p`mze, 9. cstrmtëbkom Nctcrdkamr Nctcrd kamrca eilctkves, eilctk rcsu`tmnes ves, cs ncokr nc cspcoähkoes okr,, oeavcrtkr oeavcrtkr nc` ncscdpcýe `m vkskÿa vkskÿa quc ncicrí `ebrmr `m oedpmýäm. @es eilctkves < sea `ms dctms nc ncscdpcýe nc uam cdprcsm< `es rcsu`tmnes y `es `ebres quc ncscm m`omazmr. Huaokeama oede pmrídctre pmrídctre pmrm `m cvm`umokÿa cvm`umokÿa y oeatre`mr c` prebrcse prebrcse y c` ncscdpcýe ncscdpcýe nc `m erbmakzmokÿa. erbmakzmokÿa.
KDW@MA^M KßA NC @M C_^YM^CBKM
Wredevcr uam erbmakzmokÿa `m cstrmtcbkm huaokeac. ompmz nc oeascbukr quc Ncsmrre``mr c` prcsupucste tcakcane tcakcane ca oumatm `ms `ms cstrmtcbkm. Detkvmr m` rcourse judmae m quc sc kncatkhkquca oea `m clcouokÿa nc `m cstrmtcbkm. Xkaou`mr `m cstruoturm nc `m rcoedpcasm m` `ebre nc `es rcsu`tmnes p`macmnes
KDW@MA^M KßA NC @M C_^YM^CBKM
Orcmr ua caterae `mierm` quc prepkokc `m kdp`matmokÿa cxktesm nc cstrmtcbkm. Cstmi`cocr pe`ätkoms y preocnkdkcates quc mpeyca mpeyca `m cstrmtcbkm. Ncsmrre``mr ua skstcdm nc kaherdmokÿa y nc c`miermokÿa nc kaherdcs quc pcrdktm scbukr y supcrvksmr c` mvmaoc y `es rcsu`tmnes. Clcrocr c` `kncrmzbe katcrae katcrae acocsmrke pmrm kdpu`smr kdpu`smr
`m kdp`matmokÿa y oeatkaumr `ms dclerms nc `m cstrmtcbkms quc cstía skcane clcoutmnms.
CXM@SM KßA NC @M C_^YM^CBKM
C` preocse nc Cvm`umokÿa nc Cstrmtcbkms cstm oedpucste per ? pmses< =. Maí` Ma í`ks ksks ks n nc c `e `es s hm hmot oter ercs cs k katc atcra raes es y cxtc cx tcra raes es q quc uc sustcatma `ms cstrmtcbkms tedmnms 9. Dc Dcnk nkok okÿa ÿa nc` nc` ncs ncscd cdpc pcýe ýe erb erbma makz kzmt mtkv kvee ?. Yc Ycm` m`kz kzmo mokÿ kÿa a nc mo mook okea eacs cs oe oerr rrco cotkv tkvms ms
CXM@SM KßA NC @M C_^YM^CBKM
Cstes trcs pmses tkcaca oede hkam`knmn rch`cxkeamr mocrom nc `ms dctms y vm`ercs, bcacrmokÿa nc m`tcramtkvms y `m herdu`mokÿa nc orktcrkes nc cvm`umokÿa.
@m cvm`umokÿa ncic scr oeatkaum y ae m` hkam` nc dmacrm nc oerrcbkr `es ncsvkmokeacs, perquc nc `e oeatrmrke penräm scr duy tmrnc. tmrnc.
DM^YK\ NC XM@EYM KßA NC @M CXM@SM KßA NC C_^YM^CBKM_ µJma eourrkne omdikes kdpertmatc
µJma eourrkne omdikes kdpertmatc
µJm mvmazmne `m Cdprcsm jmokm c` `ebre nc
s ca `m peskok ÿa cstrmtëbkom katcram nc `m
s ca `m peskok ÿa cstrmtëbko m cxtcram nc `m
sus dctms y eilctkves preycotmne s5
Cdprcsm5
Cdprcsm5
Ycsu`tmne •
^edmr
dcnknms oerrcotkvms. oerrcotkvms. _cbukr c` motum` ourse nc `m Cstrmtcbkm.
•
KANKOMNEYC_
@es kankomnercs sea uae nc `es mbcatcs nctcrdkamatcs pmrm pmrm oeatre`mr quc tene preocse nc prenuookÿa, sc ``cvc m omie oea chkokcaokm y chkomokm. ( jmy kankomnercs hkamaokcres c kankomnercs nc bcstkea) Cs kdp`cdcatmr ua skstcdm mncoumne nc dcnkokea pmrm om`ou`mr `m bcstkÿa e `m mndkakstrmokÿa nc `es dksdes, oea c` hka nc quc sc pucnma oumatkhkomr `ms ncokskeacs ca c` dcnkmae y `mrbe p`mze.
9
9 7 9 / ? 9 / 9 7
LE_C YMHMC@ YC[AE_E, DIM
]uc dknca `es Kankomnercs
es Oeaocptes Oeaocptes quc rc`mokeama rc`mokeama `es ` es Kank Kankomnerc omnercss YCOSY_E_ S^K K\MNE_
YC_S ^MNE_ EI^CAKNE_
KDWMO^E B EIM EI^CAKNE
YCOSY_E_ NK_WEAKI C_
YC_S ^MNE_ WYCXK_^E_
KDWMO^E B EIM WYCXK_^E
33
W YEI@CDM WCYE ^CACDE_ SA BYMA WYEI@CDM
@es rcourses sea csomses
@es skstcdms sea omnm vcz dís oedp`cles y `es ncsces k`kdktmnes
Omnm vcz cs dís nkhäok` mskbamr `es rcourses e motkvknmncs nc `m herdm dís chkomz
9 9 7 9 / 9 7 / ? 9
LE_C Y. YC[AE_E
YCOSY_E_ [ NC_CE_
Aucstrms ncsces nc ikcacs y scrvkokes cxocnca `m ompmoknmn prenuotkvm nc `es rcou rcourses rses utk`kzmnes pmrm prenuokr cses ikcacs y scrvkokes.
32
9 9 7 9 9 / 7 / ? 9
LE_C Y. YC[AE_E
YCOSY_E_ @KDK^MNE_
@es quc sc utk`kzma pmrm prenuokr ikcacs y scrvkokes sea 3
y =3 y => y =9 y ; y 3 y 7
83
9 9 7 9 9 / 7 / ? 9
LE_C Y. YC[AE_E
HYEA^CYM NC WE_KIK@KNMNC_ NC WYENSOOKßA ) s c d r e p s c a e ` ` k d ( s m s c u b r u i d m J
=3
m i
Kam`omazmi`c
o
=7
n
M`omazmi`c
3
c
z
h
7
=
9
?
>
3
88
9 9 7 9 / 9 7 / ? 9
ONs (dk``eacs per dcs)
LE_C Y. YC[AE_E
OE_^E_ NC EWEY^SAKNMN Wrenuookÿa chkokcatc @m chkokcaokm ca `m prenuookÿa sc m`omazm sk ae pencdes prenuokr dís nc ua ikca ska prenuokr dcaes nc m`büa etre ikca.
Katcromdike @es katcromdikes cxkstca katcromdikes cxkstca oumane ncicdes ocncr m`be pmrm eitcacr ei tcacr m`be dís.
82
9 9 7 9 / 9 7 / ? 9
LE_C Y. YC[AE_E
OE_^E_ NC EWEY^SAKNMN Oeste nc epertuaknmn ^enes `es katcromdikes kdp`koma kdp`koma ua oeste6 ]uc `cs ``mdmrcdes ``mdmrcdes ua oeste nc epertuaknmn.. epertuaknmn
C` oeste nc epertuaknmn nc uam mookÿa cs `m m`tcramtkvm ncsmprevcojmnm nc dmyer vm`er per `m tedm nc uam ncokskea. ncokskea.
@es oestes nc epertuaknmn mudcatma epertuaknmn mudcatma oeaherdc sc ncscm prenuokr dís ONs.
8:
9 9 7 9 9 / 7 / ? 9
LE_C Y. YC[AE_E
NCOK_KEA
c`cookeacs @m Ncokskÿa cs c` cstunke nc `ms c`cookeacs quc `m bcatc jmoc pmrm dmaclmr `m csomscz .
Sam ncokskÿa cs `m oeao`uskÿa nc ua preocse dcnkmatc c` oum` jcdes penkne kncatkhkomr c` ‐dcler— ourse nc mookÿa e m`tcramtkvm m scr cdp`cmnm ca uam sktumokÿa sktumokÿa pmrtkou`mr pmrtkou`m r.
8;
9 9 7 9 9 / 7 / ? 9
LE_C Y. YC[AE_E
^EDM NC NC K_KEA
@ms ncokskeacs ua kdpertmatc pmpc` aucstrm vknm lucbma oetknkmam. _k cstunkmdes e aeca pmrm ua cxmdca, quë oe`er nc trmlc vmdes m vcstkr, sk vmdes e ae m` okac6 ëstms sea `ms o`mscs nc ncokskeacs quc nkmrkmdcatc ncicdes jmocr. Wer supucste, ae tenms `ms ncokskeacs sea trkvkm`cs. Duojms cavuc`vca dk``eacs nc pcses, e qukzís vknm e ducrtc
27
9 9 7 9 9 / 7 / ? 9
LE_C Y. YC[AE_E
Ca rcm`knmn, `m tedm nc ncokskeacs pucnc oeastktukr uam nc `ms herdms dís c`cvmnms nc `m motkvknmn judmam. Nc moucrne oea `es skoÿ`ebes, cxkstc ua ncsce uakvcrsm` nc cvktmr c vktmr tedmr ncokskeacs skcdprc quc cste scm peski`c. Mncdís, jmy cvkncaokms suhkokcatcs nc quc mquc``es quc cstía nkspucstes m rcm`kzmr cstm motkvknmn y m rcm`kzmr`m chcotkvmdcatc sc
2=
9 9 7 9 / 9 7 / ? 9
caoucatrma catrc `ms pcrseams dclercs pmbmnms nc `m seokcnmn. LE_C Y. YC[AE_E
@es clcoutkves nc `ms brmancs cdprcsms quc trmimlma ca ehkokams moeankokeamne y teneoea c` oeahert mkrc acocsmrke, pucnca rcokikr oede suc`ne duojms vcocs vcocs c` sm`mrke nc trmimlmnercs ouyes ncicrcs supeaca oeatmote oeastmatc oea c` se`, om`er, rukne, pc`kbre häskoe y etrms oeankokeacs ncshmvermi`cs ca c` trmimle. Wenrämdes prcbuatmraes sk `ms pcrseams quc tedma ncokskeacs dcrcoca cstes sm`mrkes tma m`tes.
29
9 9 7 9 / 9 7 / ? 9
LE_C Y. YC[AE_E
2?
Cstm katcrrebmatc pencdes oeatcstmr`m herdu`mane etrm< µqukëa pucnc enksoutkr scrkmdcatc `m Ycpüi`kom, oum`qukcr clcoutkvequc nc c`uamWrcskncatcnc oedpmýäm, cahrcatmne oea m`buams nc `ms ncokskeacs dís brmvcs cstí seircpmbmne5. Mjerm ikca, µper quë sc pmbm tma bcacresmdcatc `m nkspeskokÿa y jmik`knmn pmrm tedmr ncokskeacs5 ]ukzís perquc `es quc tedma ncokskeacs skcdprc oerrca c` rkcsbe nc cstmr crrmnes.
9 9 7 9 9 / 7 / ? 9
LE_C Y. YC[AE_E
@M ^EDM NC NCOK_KEAC_ MNCOSMNM YC]SKCYC ]SC ^CABMDE_ E NK_WEABMDE_ < =)Nc ua oealuate nc dctms y eilctkves, 9)Sa skstcdm nc prkerknmncs, ?)Sam `kstm nc peski`cs m`tcramtkvms e ourses nc mookÿa >)Sa oealuate nc orktcrkes quc aes pcrdktma tedmr uam ncokskÿa.
2>
9 9 7 9 9 / 7 / ? 9
LE_C Y. YC[AE_E
SAM ISCAM NCOK_KEA OEDWYCANC =. Herdu`mokÿa y nchkakokÿa nc` prei`cd prei`cdm. m. 9. Oeastruookÿa nc` denc`e. ?. _e`uokÿa nc` denc`e. >. Xm`knmok m`knmokÿa ÿa nc` denc`e. 3. Kdp`cdcatmokÿa nc rcsu`tmnes. 8. Oeatre` nc `es rcsu`tmnes.
23
9 9 7 9 9 / 7 / ? 9
Hmscs nc ua
LE_C Y. YC[AE_E
HEYDS@MOKßA NC@ WYEI@CDM
OEA_^YSOOKßA NC@ DENC@E
cstunke ACOC_KNMN NC NC YCEYBMAK\MOKßA
DENC@E NC@ _K_^CDM YCM@
KA^CYË_ _K_^CDM NC
EI^CAOKßA NC NM^E_ NM^E_
^EDM NC NCOK_KEAC_ KDW@CDCA^MOKßA [ OEA^YE@
_E@SOKßA NC@ DENC@E
KA^CYWYC^MOKßA NC
XM@KNMOKßA NC@ DENC@E
28
9 9 7 9 9 / 7 / ? 9
YC_S@^MNE_ C KDW@KOMOKEAC_
MAÍ@K_K_ NC _CA_KIK@KNMN LE_C Y. YC[AE_E
22
^EDMY NCOK_KEAC_ NCA^YE NC SA DMYOE WMYM @M MNDKAK_^YMOKßA NC@ NC_CDWCÝE
Wrcvkskik`knmn
Oeatre`mr
Nkrkbkr
M`kacmr
Ycspeasmik`knmn
^rmaspmrcaokm
]SC AE_ WCYDK^M ^EDMY NCOK_KEAC_ MNCOSMNE_ _EIYC WYCBSA^M_ OEDE< µ]uë cstí suocnkcane5
µWerquë suocnkÿ msä5 µOuí`cs sea `ms m`tcramtkvms5
µOÿde `e cstmdes jmokcane rcspcote m` p`ma5
µ]uë ncokskeacs pencdes tedmr5
µNÿanc cstmdes5 µOuí` cs c` kdpmote nc aucstrms ncokskeacs5 µOÿde erbmakzmdes aucstres rcourses5
µJmokm nÿanc qucrcdes kr5
µOÿde `ebrmdes aucstres eilctkves5 µ]uë tcacdes quc jmocr5
µOÿde aes oedpmrmdes oea aucstres kbum`cs5
XCA^MLM_
Wrcskeama per kaherdmokÿa vktm` pmrm quc `m m`tm bcrcaokm nchkam mncoumnmdcatc `es eilctkves iískoes. Wrepkokma quc sc nchkam uam cstruoturm erbmakzmokeam` mncoumnm, nctcrdkamane `m rcspeasmik`knmn y muterknmn nc omnm írcm. Kaorcdcatma `m pmrtkokpmokÿa nc tenm `m erbmakzmokÿa. Ei`kbma m dmatcacr ua mrojkve nc nmtes jkstÿrkoes oeatre`mi`cs. Hmok`ktma `m utk`kzmokÿa ÿptkdm nc `es nkhcrcatcs rcourses. Hmok`ktma `m oepmrtkokpmokÿa c katcbrmokÿa nc `ms nkhcrcatcs írcms. Ei`kbma m rcm`kzmr ua mute maí`ksks pcrkÿnkoe y hmok`ktma c` oeatre`. _ea ua rcte pmrm clcroktmr `m orcmtkvknmn y orktcrke prehcskeam`. Myunma m `ebrmr dcler chkokcaokm ca `ms epcrmokeacs. Ca bcacrm` myunma m `m p`macmokÿa y oeatre` ca `ms cdprcsms.
@KDK^MOKEAC_ Cstía imsmnes ca cstkdmokeacs. Ncica scr mnmptmnes oeastmatcdcatc m `es omdikes nc kdpertmaokm quc surlma. _u clcouokÿa ae cs mutedítkom, sc acocsktm quc c` c`cdcate judmae oedprcanm su kdpertmaokm. Cs ua kastrudcate quc ae ncic tedmr c` `ubmr nc `m mndkakstrmokÿa. Cs uam jcrrmdkcatm. C` prcsupucste ae ncic scr uam omdksm nc hucrzm kdp`matmnm per `m m`tm bcrcaokm m `m erbmakzmokÿa. @m bcrcaokm ncic erbmakzmr sus rcourses hkamaokcres, cstmi`cocr imscs nc epcrmokÿa sÿ`knms y oeatmr oea c`cdcates nc mpeye quc nc myunca m oudp`kr sus eilctkves< _c suc`c ocatrmr c` maí`ksks se`mdcatc ca kaherdmokÿa nc tkpe hkamaokcrm.
E X K ^ M Y C E W E ^ _ E C ^ S W C _ _ _ S S W S B K O E E C Y C _ ^ W C M Y Y W ^ _ C
WYC_SWSC_^E
Nchkakokÿa< C` prcsupucste cs uam jcrrmdkcatm nc p`makhkomokÿa y oeatre`, cxprcsmne ca uaknmncs deactmrkms, quc pcrdktc prcvcr y oeatre`mr c` ncsmrre``e nc `ms motkvknmncs nc uam erbmakzmokÿa ca ua pcräene nc tkcdpe. Cxkstc uam äatkdm rc`mokÿa oea c` p`macmdkcate cstrmtëbkoe
O@M_KHKOMOKßA NC @E_ WYC_SWSC_^E_ _CBÜA @M H@CZKIK@KNMN Yäbknes,
cstítkoes, hkles e mskbamnes/H`cxki`cs e Xmrkmi`cs
_CBÜA C@ WCYKENE NC ^KCDWE M
oerte p`mze
M
`mrbe p`mze
_CBÜA C@ OMDWE NC MW@KOMOKßA CA @M CDWYC_M Nc epcrmokÿa e coeaÿdkoes
Wrcsupucstes nc Xcatms< Wrcsupucstes nc Wrenuookÿa)Saknmn, 3)Oeahkmazm,
8)Wmrtkokpmokÿa, 2)Epertuaknmn y, :) Oeatmik`knmn per írcms nc rcspeasmik`knmn.
WYKAOKWKE_ NC EYBMAK\MOKßA =)Ernca
y 9)Oeduakomokÿa.
WYKAOKWKE_ NC NKYCOOKßA =)Muterknmn y
9)Oeernkamokÿa.. 9)Oeernkamokÿa
WYKAOKWKE_ NC OEA^YE@ =)Ycoeaeokdkcate,
9)Cxocpokÿa, ?)Aerdms y, ?)Oeaokcaokm nc
Oestes.
C@CDCA^E_ NC @E_ WYC_SWSC_^E_ Katcbrmner
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