Trabajo Final de Organizacion y Direccion de Empresas

 

6

YKDPI_RDCFC UI_YFKF CI BDIKBDFR FUNDBFCFR CDPDRDÒK CI IRSYCDJR U_J@IRDJKFNIR UF_F IHIBYSDPJR  

J_MFKDXFBDJK T CD_IBBDJK CI IGU_IRFR S_FOFHJ M_YUFN  

Urisiktfcj pjr8

- Frrditf Hirç, Cdfkf - Pfnnihjs Frrditf, Hufk Bfrnjs - Frinnfkj _ _jsfnis, jsfnis, Hjsä Fn`ricj Fn`ricj Mfordin Mfordin - Bfstdnnj @i @irkækciz, rkækciz, Hjsä Fn`ricj Fn`ricj

 

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Bjktikdcj Dktrjcubbdòk.

6. Dk`jrgfbdòk ci nf igprisf8   6.6. _fzòk sjbdfn. 6.?. Fbtdvdcfc. 6.2. Urjcubtjs j sirvdbdjs. 6.3. Bfktdcfc ci trfofhfcjris. 6.9. Yodbfbdòk. 6.0. Istrubturf jrmfkdzfbdjkfn.  ?. Gdsdòk, vdsdòk y vfnjris8  ?.6. Gdsdòk.  ?.?. Pdsdòk.  ?.2. Pfnjris.  2. Fkændsds cin iktjrkj ixtirkj8   2.6. Iktjrkj Iktjrkj ispibç`dbj.   2.?. Iktjrkj mikirfn.   2.2. Ndstfcj ci jpjrtukdcfcis jpjrtukdcfcis y fgikfzfs. fgikfzfs.

3. Fkændsds cin iktjrkj dktirkj8  3.6. Bjgirbdfn. 3.?. _ibursjs. 3.2. Uirsjkfs. 3.3. Jpirfbdjkis. 3.9. Cdribbdòk. 3.0. Ndstfcj ci `jrtfnizfs y ciodndcfcis.

9. Gftrdz @JCF pfrf inibbdòk ci istrftimdfs. 0. @jrgunfbdòk ci johitdvjs y istrftimdfs8 0.6. Johitdvjs jrmfkdzfbdjkfnis.

 

2

0.?. Istrftimdfs ixtirkfs. 0.2. Istrftimdfs dktirkfs mikirfnis. 0.3. Istrftimdfs `ukbdjkfnis.

=. Cdribbdòk8 =.6. Mrupjs y iqudpjs prjcubtdvjs. =.?. Istrftimdfs ci gjtdvfbdòk y ndcirfzmj.

1. Dciktd`dbfbdòk ci nf prjonigætdbf fbtufn8  1.6. Urjonigfs ci cdsiöj jrmfkdzfbdjkfn8   f. Cisbrdpbdòk ci nf prjonigætdbf.   o. Dciktd`dbfbdòk Dciktd`dbfbdòk ci bfusfs. 1.?. Urjonigfs ik Cdribbdòk8   f. Cisbrdpbdòk ci nf prjonigætdbf.  o. Dciktd`dbfbdòk ci bfusfs.

4. Rjnubdòk f nf prjonigætdbf dciktd`dbfcf8 4.6. Bfgodjs ik in cdsiöj jrmfkdzfbdjkfn8  f. Unfktifgdiktj y sustiktj ci nf sjnubdòk.  o. Jrmfkdmrfgf prjpuistj. 4.?. Rjnubdòk f njs prjonigfs ci cdribbdòk8  f. Unfktifgdiktj y sustiktj ci nf sjnubdòk.

 

3

Dktrjcubbdòk

6. Dk`jrgfbdòk ci nf igprisf8  6.6. _fzòk sjbdfn8 S_FBLNJM R.F.B. / _YB8 ?59335534=2 NJMJ8

6.?. Fbtdvdcfc8 Urdkbdpfn - BDDY =?454 - JS_FR FBSDPDCFCIR CI DK@J_GFSDBF. Ribukcfrdf 6 - BDDY 95253 - PIKSF UF_SIR, UDIXFR, FBBIRJ_DJR.

6.2. Urjcubtjs j sirvdbdjs J`ribi sjnubdjkis njmçstdbfs pfrf nf fcgdkdstrfbdòk ci `njtf ci viaçbunj ci nfs Igprisfs Igprisfs ci Srfkspjrti, Srfkspjrti, Cdstrdoubdòk, Cdstrdoubdòk, Njmçstdbfs Njmçstdbfs y Mikirfcjris ci Bfrmf. Bfrmf.

 

9

6.3. Bfktdcfc ci trfofhfcjris8   655 6.9. Yodbfbdòk8  

Cjgdbdndj @dsbfn8 Bfnni Jnfvdci Kµ 665 Ndgf-Ndgf-Ndgf- Rfk Dsdcrj Rubursfn8 Fv., Ispföf Kµ ?35 (J`dbdkf 259) Nf Ndoirtfc- Sruhdnnj-Sruhdnnj Rubursfn8 Bfnni Hfbdktj Doæöiz Kµ 269 Dkt. _i`. Yro. Ufrqui Dkcustrdfn (J`dbdkf I?56O) Friqudpf-Friqudpf. Rubursfn8 Bcrf. Likkicy Kjrti Gz. 653 R. 1-4 Bfnni Hjsä @fnbjkd Fnoirtj Ojrquis, Mufyfqudn-Ibufcjr.

 

 

0

6.0. Istrubturf jrmfkdzfbdjkfn. Mirikbdf Mikirfn

Mirikbdf Fchuktf

Mirikbdf ci Fcgdkdstrfbdjk y @dkfkzfs

Mirikbdf ci Jpirfbdjkis

Hi`i ci Biktrfn ci Fnfrgfs ainpjis Jpirfcjris biktrfn ci fnfrgfs

Hi`i ci Ujstviktf

Ihibuvjs ci pjstviktf

Ruomirikbdf ci Dkmikdirdf

Hi`i ci fcgdkdstrfbdjk y __AA

Hi`i ci Sibkdbjs

Uirsjkfn tibkdbj

Ihibuvjc ci ainpjis

Fngfbik

@fbturfbdjk

Rirvdbdj tibkdbj tirbirj

Mirikbdf Bjgirbdfn

Mirikbdf ci Cisfrrjnnj SD

Iqudpj ci cisfrrjnnj

Iqudpj ci Dkmikdirdf

Bfndcfc ci R] y FUU

Bjorfkzfs Rirvdbdj bjktfoni

Ihibuvj bjgirbdfn

Hi`i Dk-Ajusi y bfpfbdtfbdjkis

Uirsjkfn bfpfbdtfcjr

Jpirfbdjkis Dkajusi

Rirvdbdj ci cisfrrjnnj

 

=

 ?. Gdsdòk, vdsdòk y vfnjris8   ?.6. Gdsdòk. Rjgjs Rj gjs uk ukf f igpris igprisf f piruf pirufkf kf cicdbf cicdbfcf cf f j`ribi j`ribirr Rjnub Rjnubdjk djkis is Njmçst Njmçstdbf dbfs s pfrf pfrf nf fcgdkdstrfbdòk ci `njtfs ci viaçbunjs ci nfs Igprisfs ci Srfkspjrtis, Cdstrdoubdòk, Nj Njmçs mçstdb tdbfs fs y Mikirf Mikirfcj cjrfs rfs ci Bfrmf, Bfrmf, f trfväs trfväs ci uk iqudp iqudpj j au augfk gfkj j fntfg fntfgik ikti ti bfnd`dbfcj y istfkcj sdigpri f nf vfkmufrcdf ci njs bfgodjs tibkjnòmdbjs, mfrfktdzfkcj in sjpjrti täbkdbj f bfcf ukj ci kuistrjs bndiktis.

?.?. Pdsdòk. Rir ukf igprisf ci ribjkjbdcj pristdmdj kfbdjkfn i dktirkfbdjkfn ik in sibtjr ci Unftf`jrgf ci Gjkdtjrij y _fstrij Rftindtfn, bjk ixbinikbdf ik sirvdbdjs Ujst Piktf y Rjpjrti Säbkdbj. Bjgprjgitdcjs bjk nf sftds`fbbdòk cin bndikti y simurdcfc ci kuistrj pirsjkfn.

?.2. Pfnjris.

Bjgprjgdsj _ispitj Ixbinikbdf Bjk`dcikbdfndcfc Bfndcfc Dkkjvfbdòk

 

1

 

4

2. Fkændsds cin iktjrkj ixtirkj8  2.6. Iktjrkj ispibç`dbj @uirzfs

Pfrdfoni ci Fkændsds

_isuntfcjs

@68

Ujcir ci

Nf bfktdcfc ci bjgprfcjris vf ik fugiktj, ciodcj

Bjgprfcjris

kimjbdfbdòk

f qui qui guba gubafs fs ci nfs nfs igpr igpris isfs fs ci tr trfk fksp spjr jrti ti u

fntj

jpirfcjris

njmçstdbjs

ousbfk

ukf

sjnubdòk

fn

gjkdtjrij y jpirfbdòk ci sus ukdcfcis, ricubdikcj sus bjstjs bjstjs njmçstd njmçstdbjs bjs y ivdtfk ivdtfkcj cj pärcd pärcdcf cfs s j rjojs rjojs curfkti in prjbisj ci trfkspjrti. @?8

Ujcir ci

 F kdvin kfbdjkfn kj si tdiki uk stf`` ci prjviicjris prjviicjris

Urjviicjris

kimjbdfbdòk

bjk uk cisfrrjnnj tibkjnòmdbj òptdgj pfrf in mdrj ci

ofhj

kimjbdj, pjr nj qui si dgpjrtf ci jtrjs pfçsis njs iqudpjs MUR bjgj sjk ci Badkf, Odinjrusdf, IIYY, iktri jtrjs, ciodcj fn fvfkbi tibkjnòmdbj bjk njs qui buiktfk nfs igprisfs qui `fordbfk istjs prjcubtjs.

In prjviicjr ci badp MU_R, Sini`òkdbf, ik in föj ?569 `jrgò ukf igprisf ci MUR, pfsfkcj f sir  Urjviicjr y bjgpitdcjr. @28 Kuivjs

Nf fgikfzf

Dkdbdfngikti kj ixdstik niyis ispibç`dbfs qui ndgdtik

bjgpitdcjris.

is gicdf

j bjgpndqui nf iktrfcf ik isti mdrj ci kimjbdj. In sibtjr ci MUR istæ ik bribdgdiktj. Nf bjgpitikbdf, fbtufngik fbtuf ngikti ti si tdiki, tdiki, fprjxdgf fprjxdgfcfgi cfgikti, kti, fnricicj fnricicjr  r  ci 69 igprisfs ci MUR bjk rispibtj fn föj ?56? qui ixdstçf sjnj = igprisfs ik isti ruorj. In bfpdtfn pfrf dkdbdfr ukf igprisf ci MUR is fntj, pjrqui nf dkvirsdòk oæsdbf istæ ik in ærif tibkjnòmdbf y cisfrrjnnj (bjgprf ci sirvdcjris, bjktrftfbdòk

ci

pirsjkfn

augfkj

bfpfbdtfcj,

bjgprf ci iqudpj MUR ci fntf tibkjnjmçf, itb). Nf

burvf

ci

fprikcdzfhi

is fntf

pjrqui

nf

ixpirdikbdf y bfpfbdcfc kibisfrdf pfrf iktikcir in

 

65

prjbisj ci dgpnigiktfbdòk is kibisfrdj istfr bdirtf bfktdcfc ci föjs fkfndzfkcj in girbfcj.

@38 Urjcubtjs

Nf fgikfzf

Kj ixdstik prjcubtjs sustdtutjs, nj qui ixdsti is njs

y/j sirvdbdjs

is ofhf

cd`i cd`iri rikt ktis is gjci gjcinj njs s y gfrb gfrbfs fs ci MUR MUR y nj qui qui

sustdtutjs

puicfk ordkcfr y/j ixtrfir ci njs viaçbunjs (tinigitrçf). Ykf ouikf jrmfkdzfbdòk si f`dfkzf ik nf bfndcfc cin sirvdbdj qui ordkcf (pjst viktf, cisfrr cis frrjnn jnnjs, js, bfpfbd bfpfbdtfb tfbdò dòk, k, pribdj pribdj,, itb.) itb.) y ci istf istf gfkirf afbi nf cd`irikbdf ik in ruorj. Urjbisj ci fsjbdfbdòk bjk nf igprisf bjnjgodfkf Rftnjbl Rftn jbl pfrf j`ribir j`ribir bfkcfcjs bfkcfcjs inibtròk inibtròkdbjs dbjs (MUR) pfrf in bjktrjn y mistdòk ci nf bfrmf.

@98 Bjgpitdcjris ixdstiktis

Nf rdvfndcfc is fntf

_icub _i cubbdò bdòk k ci cinn bj bjstj stj ci sirvd sirvdbdj bdj fk fkti ti nf nn nnimf imfcf cf vfrdjs bjgpitdcjris. Nf mirikbdf ricuhj in pnfk ci sirvdbdj ci su pjrtf`jndj ik uk 25 %.

Ujsdbdjkfgdiktj ci Srfblnjm f kdvin kfbdjkfn, ripfrtdikcj sus j`dbdkfs y jpirfbdjkis ik nf zjkf kjrti, biktrj

y sur

cin

pfçs. Fsdgdsgj, su

dktirkfbdjkfndzfbdòk bjk jpirfbdjkis ik in pfçs ci Ibufcjr.

 

66

2.?. Iktjrkj mikirfn. Pfrdfonis

Inigiktjs ci Fkændsds

Ujnçtdbfs,

 F pfrtdr ci Hundj ?56= in GSB prjgunmò nf niy qui jondmf f tjcj

Mjodirkj y

in trfkspjrti ci tirristri ci bfrmf y girbfkbçfs cioiræk ikvdfr 

kjrgfs nimfnis

siöfn MUR fn Biktrj ci Mistdòk y Gjkdtjrij ci nf RYS_FK.

Ibjkògdbfs y @dkfkbdirfs

 

_icubbdòk cin UOD, qui puicf f`ibtfr f pygis y gypis. Cibribdgdiktj ibjkògdbj cin pfçs pfrf in prisikti föj (?564).

Rjbdfnis,

Njs bjk`ndbtjs sjbdfnis jburrdcjs ik nfs gdkirfs, bjgj ik Nfs

Bunturfnis y

Ofgofs, pjr dkbjk`jrgdcfc ci njs pjonfcjris fnicföjs bjk nf

Cigjmræ`dbfs

igprisf prdvfcf, nj qui jbfsdjkf in pfrj ci jpirfbdjkis y njmçstdbf ci nfs igprisfs gdkirfs.

Sibkjnòmdbfs y Bdiktç`dbfs

Nf bjoirturf kfbdjkfn kj istæ fofrbfcf fn 655%, ciodcj f qui nfs igprisfs ci tini`jkçf kj dgpnigiktfk y/j cisfrrjnnfk nf

tibkjnjmçf kibisfrdf pfrf buordr istfs zjkfs mijmræ`dbfs fbbdciktfcfs, pjr nj qui kj si tdiki siöfn MU_R ik cdbajs puktjs.

 

6?

2.9. Ndstfcj ci jpjrtukdcfcis y fgikfzfs. JUJ_SYKDCFCIR8 -

@uturf @uturf

fsjbdfbd fsjbdfbdòk òk

bjk

igpr igprisfs isfs

dktirkfbdjkf dktirkfbdjkfnis nis

(Rftnjbl, (Rftnjbl,

igprisf igprisf

bjnjgodfkf) pfrf dkbrigiktfr kuivjs prjcubtjs y/j sirvdbdjs f kdvin kfbdjkfn. -

Nf kuivf kuivf niy dgpni dgpnigiktf giktfcf cf pjr GSB GSB qui qui jondmf jondmf f bjktrftf bjktrftfrr sirvdbdjs sirvdbdjs ci ci MUR pfrf in bjktrjn istftfn.

FGIKFXFR8 -

Nfs igpris igprisfs fs jpirfc jpirfcjrf jrfs s ci tini`jk tini`jkçf çf tdikik tdikik nf bfpfbdc bfpfbdcfc fc ci iktrfr iktrfr bjgj bjgj bjgpitdcjris ik in ruorj ci MUR. Ujr ihigpnj, in mrupj Sini`òkdbf ik in föj ?569.

-

_icubbdò _icubbdòk k cin cin bribdgdik bribdgdiktj tj ibjkògdb ibjkògdbj j cin cin pfçs.

-

In bjk` bjk`nd ndbt btj j qui qui vd vdik iki i subi subicd cdik ikcj cj ik nf gd gdki kirf rf Nfs Nfs Ofgo Ofgofs fs,, bn bndi dikt kti i ci Srfblnjm, bjk njs bjgukirjs pfrfndzf in prjyibtj ci gjkdtjrij qui j`ribi

Srfblnjm f njs trfkspjrtdstfs.  3. Fkændsds cin iktjrkj dktirkj8

UI_RJKFR8 PF_DFONI

_IRYNSFCJR -   Mistdò Mistdòk k

ci

pf pfmjs mjs

fn

cçf

ci

njs

trfof trfofhfc hfcjri jris s

(rigukirfbdòk, BSR, mrftd`dbfbdòk y utdndcfcis). _ibursjs Augfkjs

Bunturf

-

Kj `jgikt `jgiktf f nf dktim dktimrfbd rfbdòk òk iktri iktri nfs nfs cd`irikti cd`iriktis s ærifs ærifs ci nf igprisf.

-

Kj mistdjkf dkbiktdvjs ibjkògdbjs ibjkògdbjs pjr prjcubtdvd prjcubtdvdcfc. cfc.

-

Ri gfktd gfktdiki iki nf ätdbf ätdbf y vfnjri vfnjris s iktri iktri njs njs trfof trfofhfcj hfcjris. ris.

-

Kj `jgik `jgiktf tf bfpfbd bfpfbdtfb tfbdòk dòk f tjcj tjcj kdvin kdvin ik nfs cd`irik cd`iriktis tis ærifs.

-   Kj `jgik `jgiktf tf bj bjgpr gprjgd jgdsj sj nj qui mi mikir kirf f uk gfn bnd bndgf gf nfojrfn.

 

62

BJGI_BDFN8 PF_DFONI

_IRYNSFCJR -

Nfs rinfbdjk rinfbdjkis is dktirpirs dktirpirsjkfn jkfnis is ci ci njs miriktis miriktis bjk bndiktis pjtikbdfnis.

Gfrlitdkm -

Ujbf pfrtdbdpf pfrtdbdpfbdòk bdòk ik `irdfs `irdfs tibkjnòm tibkjnòmdbfs dbfs..

-

Piktf Piktf cin cin iqudpj iqudpj MUR, in bufn riprisik riprisiktf tf in in 0 05 5 % ci nfs viktfs tjtfnis.

Piktfs

-

Kj si ikbuiktrf ikbuiktrf guy cisfrrjnn cisfrrjnnfcf fcf y istrubturfcf in ærif ci viktfs.

-

Ftikbdòk Ftikbdòk dkgicdf dkgicdftf tf fn bndikti. bndikti.

-

Ftikbdòk Ftikbdòk sibtjrdzf sibtjrdzfcf cf ik ik bfcf bfcf ukf ci sicis sicis ci ci

Rirvdbdj pjst-viktf

nf igprisf. -

Kdvin Kdvin ci bfpfbdtfb bfpfbdtfbdòk dòk ispibdfn ispibdfndzfc dzfcf f ndgd ndgdtfcf. tfcf.

JUI_FBDJKIR8 PF_DFONI

_IRYNSFCJR -

Ri

ikbu ikbuik iktrf trf

cdst cdstrd rdou oudc dcf f

ik

sibtj sibtjri ris s

istrftämdbjs pfrf nf ftikbdòk täbkdbf. -

Uirsjkfn Uirsjkfn täbkdb täbkdbj j bfpfbdtf bfpfbdtfcj cj ik nf sjnubdò sjnubdòk k dkgicdftf fn cdspjsdtdvj MUR y sus fbbisjrdjs.

Jpirfbdòk

-

Rirvdbdj Rirvdbdj dk-ajusi dk-ajusi ci pirsjkfn pirsjkfn täbkdbj. täbkdbj.

-

Isbfsj Isbfsj pirsjkfn pirsjkfn ci pirsjkfn pirsjkfn täbkdbj. täbkdbj.

-

In bjstj ci

jp jpirf irfbdò bdòk k

pj pjrr

gfktif gfktifgdi gdiktj ktj

bjrribtdvj is gfyjr bjk rispibtj fn bjstj pjr  gfktikdgdiktj gfktikdg diktj priviktd priviktdvj vj (dkbrigi (dkbrigiktj ktj fn 05% ci tjcjs njs gfktikdgdiktjs). Njmçstdbf

-

Ri gfktdiki in stjbl fcibufkcj pfrf sici.

Dk Dk`r `rfi fist stru rubt btu urf

-

Ri j`ri j`ribi bi nf ft ftik ikbd bdòk òk fcgd fcgdkd kdst strf rftd tdvf vf ik bf bfcf cf ukj ci njs njbfnis qui tdiki Srfblnjm.

 

63

3.0. Ndstfcj ci `jrtfnizfs y ciodndcfcis. @J_SFNIXFR8 -

Nf ftikbdò ftikbdòk k cin sirvdb sirvdbdj dj pjst-vi pjst-viktf ktf is dkgic dkgicdft dftf f pj pjrqu rqui i nfs nfs jp jpirf irfbdj bdjki kis s si ikbuiktrfk cdstrdoudcfs istrftämdbfgikti (Kjrti, biktrj y sur cin pfçs).

-

Ri tdiki tdiki in sirvdbdj ci ftikbdòk täbkdbf dk-ajusi, ci gfkirf gfkirf qui qui njs njs bndiktis bndiktis kj kj tdikik nf kibisdcfc ci trfsnfcf su viaçbunj f jtrjs puktjs.

-

Ri gfktdikik gfktdikik uk stjbl stjbl fcibufcj fcibufcj ci njs njs iqudpjs iqudpjs MUR pfrf pfrf bfcf bfcf sici. sici.

CIODNDCFCIR8 -   Kj si ikbuiktrf ikbuiktrf cisfrrjnn cisfrrjnnfcj fcj nf istrubturf istrubturf cin ærif ci viktfs, viktfs, bjk nj bufn in dkbrigiktj bndiktis is gçkdgj.

-   Kj afy ukf bunturf bunturf fcibufcf fcibufcf ci bfpfbdtfbdò bfpfbdtfbdòk k fn pirsjkfn pirsjkfn.. Fsdgdsgj Fsdgdsgj,, kj si `jgiktf nf dktimrfbdòk iktri nfs cd`iriktis ærifs.

-   Isbfsf Isbfsf pfrtdbdpfbdò pfrtdbdpfbdòk k ik puondbdcfc puondbdcfc y gfrlitdkm gfrlitdkm qui `jgikti j prisikti prisikti njs prjcubtjs y sirvdbdjs qui tdiki Srfblnjm (F trfväs ci ricis sjbdfnis, `irdfs

tibkjnòmdbfs, rfcdj, tinivdsdòk, itb.).

 

69

9. Gftrdz @JCF pfrf inibbdòk ci istrftimdfs.

Fkændsds Dktirkj

@jrtfnizfs -

Fkændsds Ixtirkj

-

-

Jpjrtukdcfcis -

@utur @uturf f fsjb fsjbdfbd dfbdòk òk bjk ig igprisf prisfs s dktirkfbdjkfnis (Rftnjbl, igprisf bjnjgodfkf bjnjg odfkf)) pfrf dkbrigikt dkbrigiktfr  fr  kuivjs kuiv js prjcu prjcubtjs btjs y/j sirvdbdjs sirvdbdjs f kdvin kfbdjkfn. -   Nf kuiv kuivf f niy dgpnigiktfcf pjr GSB qui jondmf f bjktrftfr sirvdbdjs ci MUR pfrf in bjktrjn

Nf ftikbdòk ftikbdòk cin sirvdbdj sirvdbdj pjstpjst-vikt viktf f is dkgicdftf pjrqui nfs jpirfbdjkis si ikbuiktrfk cdstrdoudcfs istrftämdbfgikti istrftämdbfgikti (Kjrti, biktrj y sur cin pfçs). Ri tdiki tdiki in si sirv rvdb dbdj dj ci ftik ftikbd bdòk òk täbkdbf täbkd bf dk-ajusi, dk-ajusi, ci gfkirf gfkirf qui njs bndiktis kj tdikik nf kibisdcfc ci trfsnfcf su viaçbunj f jtrjs puktjs. Ri gfktdikik gfktdikik uk stjbl stjbl fcibufcj fcibufcj ci njs iqudpjs MUR pfrf bfcf sici.

Istrftimdfs @/J Ciodcj f isti kuivj sirvdbdj si pjcræ -ixpfkcdr f kdvin kfbdjkfn ik bfcf ukf ci nfs sicis ci jpirfbdòk. - J`ribir in præbtdbj sirvdbdj dk-ajusi qui si tdiki pfrf nf ftrfbbdòk ci kuivjs bndiktis.

Ciodndcfcis -   Kj si ikbuiktrf cisfrrjnnfcj nf istrubturf cin ærif ci viktfs, bjk nj bufn in dkbrigiktj bndiktis is gçkdgj. -   Kj afy ukf buntur bunturf f fcibufc fcibufcf f ci bf bfpf pfbd bdtf tfbd bdòk òk fn pirs pirsjk jkfn fn..  Fsdgdsgj, kj si `jgiktf nf dktimrfbdòk iktri nfs cd`iriktis ærifs. -   Isbfsf pfrtdbdpfbdòk ik puondbdcfc puondbdcfc y gfrlitdkm qui `jgikti j prisikti njs prjcubtjs y sirvdbdjs qui tdiki Srfblnjm (F trfväs ci ricis sjbdfnis, `irdfs tibkjnòmdbfs, rfcdj, tinivdsdòk, itb.).

Istrftimdfs C/J -

Fu Fugi gikt ktfr fr in pi pirs rsjk jkfn fn ci vi vikt ktfs fs pfrf fprjvibafr nf bfktdcfc ci igprisfs igpri sfs qui, fbtufngi fbtufngikti, kti, riqudi riqudirik rik cin sir sirvdb vdbdj dj ci MUR f pfrtdr ci nf kuivf niy dgpuistf pjr  in GSB.

 

60

istftfn.

Fgikfzfs -

-

Nfs igpr igprisfs isfs jpirfcjrfs jpirfcjrfs ci tini`jkçf tdikik nf bfpfbdcfc ci iktrfr bjgj bjgpitdcjris ik in ruorj ci MUR. Ujr ihigpnj, in mrupj Sini`òkdbf ik in föj ?569. _icu _icubbdòk bbdòk cin bribdgdik bribdgdiktj tj ibjkògdbj cin pfçs. In bjk`n bjk`ndbtj dbtj qui vdiki vdiki subicdi subicdikcj kcj

Istrftimdfs @/F -   Ysfr in sirvdbdj pjst-viktf pjst-viktf bjgj vfnjr fmrimfcj pfrf ivdtfr qui nf bjgpitikbdf puicf dkmrisfr ik njs bndiktis ci Srfblnjm.

Istrftimdfs C/F -

Uuondbdtfr Uuondbdtfr njs sirv sirvdbdjs dbdjs y s stf`` tf`` ci prjcubtjs qui tdiki Srfblnjm pfrf nf ftrfbbdòk j dkmrisj f jtrjs girbfcjs, in bufn kj tikmfk nf vunkirfodndcfc ci bjk`ndbtjs sjbdfnis bjgj nfs qui tdikik nfs igprisfs gdkirfs.

ik Srfblnjm, nf gdkirf Nfs bndikti ci bjk Ofgofs, njs bjgukirjs pfrfndzf in prjyibtj ci gjkdtjrij qui j`ribi Srfblnjm f njs trfkspjrtdstfs.

 

6=

0. @jrgunfbdòk ci johitdvjs y istrftimdfs8  0.6. Johitdvjs jrmfkdzfbdjkfnis.

6. Dkbrigiktfr nf bfrtirf ci bndiktis ik 65% fn `dkfndzfr in ?564 rispibtj fn föj ?561.

Istrftimdfs I Ixxtirkfs

Istrftimdfs Dk Dktirkfs mikirfnis

Istrftimdfs @ukbdjkfnis

Bjgpitdtdvfs8 Ndcirfzmj ci bjstjs.

Bfndcfc8 Rirvdbdj

Bjgirbdfn8 Urjgjbdòk.

Cisfrrjn Cisfr rjnnf nfrr uk ouik ouik _ifndzfkcj uk istucdj ci sirvdbdj f tjcj kdvin pfrf nf bjgpitikbdf pfrf pjcir  in bndikti ci gfkirf qui ricubdr njs bjstjs cin sif uk `fbtjr `fbtjr istrftämd istrftämdbj bj sirvdbdj. ci kimjbdfbdòk ci nf igprisf.

Dktiksdvfs8 Cisfrrjnnj ci girbfcjs.

Ri ivfnuf ivfnufræ ræ uk prjcub prjcubtj tj Oikbagfrldkm8 ci MUR oæsdbj f uk Bjgpitdcjris. gikjr gik jr bjstj bjstj pfrf pfrf pjcir  pjcir 

Urjgjvir y cisfrrjnnfr gihjr in gfrlitdkm ci njs prjcubtjs y sirvdbdjs f trfväs ci nfs ricis sjbdfnis, bfgpföfs puondbdtfrdfs y `irdfs tibkjnòmdbfs.  Jpirfbdjkis8 Kjrgfs y

prjbisjs. Dgpnigiktfr y birtd`dbfr

dk dkmri mrisfr sfr f njs girbf girbfcj cjs s   Sikir dmufn pfrtdbdpfbdòk kjrgfs dktirkfbdjkfnis dktirkfbdjkfnis bjgj nfs nfs igpr igpris isfs fs qui pirgdtfk ftrfir ci viaçbunj viaçbunjs s gikjris gikjris bjgj (fn (fnqud qudni nirr ci fu futjs tjs y nçciris ik in ruorj ci MUR kuivjs bndiktis. (Aukt (Auktir, ir, Ribur Riburdtf dtfs) s) ik nf tfxdstfs) prjgjbdòk cin prjcubtj y sirvdbdj sirv dbdj ik nfs `irdfs tibkjn tib kjnòm òmdbf dbfs s f kdvin kdvin kfbdjkfn.

?.-_icubdr njs bjstjs ci jpirfbdòk ik ?5% pfrf in sirvdbdj ci MUR FPN pfrf in simukcj sigistri cin ?564.

Istrftimdfs I Ixxtirkfs

Istrftimdfs Dk Dktirkfs mikirfnis

Istrftimdfs @ukbdjkfnis

Dktimrfbdòk8 Pirtdbfn afbdf ftræs.

Bfndcfc8 Ujst Piktf.

Bjgirbdfn8 Urjcubtj

_ifn _i fndz dzfk fkcj cj

gihj gihjri ris s

Bfpfbdtfkcj fn pirsjkfn  Fhustfr in pribdj ci viktf pjst viktf pfrf ivdtfr  cin MUR y fbbisjrdjs

 

61

bj bjk ktr trft ftj js bj bjk k njs prjvii prj viicj cjris ris ci MUR ixdmdikcj mfrfktçfs sjori njs prjcubtjs ci`ibtujsjs qui puicfk ordkcfr.

mfstjs dkkibisfrdjs pjr  (sik (siksjri sjris s gfmkätdb gfmkätdbjs, js, gfnfs bjjrcdkfbdjkis. ojbdkfs, tfonitfs, ojbdkfs, tfonitfs, itb.) bjk nf `dkfndcfc ci ricubdr  Sibkjnjmçf8 RD bjstjs. Dktimrfcjs.

Uirsjkfs8 Bfpfbdtfbdòk Cisfrrjnnfr ukf tibkjnjmçf dktimrfcf pfrf futjgftdzfr prjbisjs ik in ærif ci biktrfn ci fnfrgfs y ci istf gfkirf ricubd ric ubdrr in bjstjs bjstjs ci uk jpirfcjr.

Bfpfbdtfr fn pirsjkfn ci pjst viktf.

2.- F trfväs cin bjkvikdj bjk nf igprisf bjnjgodfkf RFSNJBL si ousbf dkbrigiktfr  nfs viktfs tjtfnis ik 69% pjr nf dkbjrpjrfbdòk cin kuivj sirvdbdj (bjktrjn y mistdòk ci nf bfrmf f trfväs ci njs bfkcfcjs inibtròkdbjs)

Istrftimdfs I Ixxtirkfs

Istrftimdfs Dk Dktirkfs mikirfnis

Dktiksdvfs8 Cisfrrjnnj ci prjcubtjs.

Bfndcfc8 prjcubtj.

Nf dgpnigik dgpnigiktfbdò tfbdòk k cin bfkc bfkcfc fcj j inib inibtrò tròkd kdbj bj pi pirgd rgdti ti nf fgpnd fgpndfbd fbdòk òk ci uk ku kuiv ivj j sirv sirvdb dbdj dj f njs njs bndiktis yf `dcindzfcjs.

Gfyjr bfktdcfc ci  F trfväs ci njs bfkcfcjs pirsjkfn pfrf nf pfrti inibtròkdbjs inibtròkdbj s si cisfrrjnnf jpirftdvf. nf mistdòk y bjktrjn pfrf nf simurdcfc ci nf bfrmf cin viaçbunj.

Pfnjr

Istrftimdfs @ukbdjkfnis

cin _ibursjs8 Bfktdcfc.

Uirsjkfs8 Bfpfbdtfbdòk.

Oikbagfrldkm8 Bjgpitdcjris.

Bfpfbdtfbdòk dktimrfn cin pirsjkfn tfktj in ærif ci   Sikir dmufn pfrtdbdpfbdòk jpirfbdjkis bjgj in bjgj bjgj nfs nfs igpr igpris isfs fs bjgirbdfn. nçciris ik in ruorj ci MUR (Aukt (Auktir, ir, Ribur Riburdtf dtfs) s) ik nf

 

64

prjgjbdòk cin prjcubtj y sirvdbdj sirv dbdj ik nfs `irdfs tibkjn tib kjnòm òmdbf dbfs s f kdvin kdvin kfbdjkfn.

=. Cdribbdòk =.6 Mrupjs y Iqudpjs Urjcubtdvjs

Afy cjs mrupjs qui gæs dktirfbtøfk bjk njs bndiktis. 6.- Jpirfbdjkis8 Ri cicdbf f nf ftikbdòk ci òrcikis ci dkstfnfbdòk ci iqudpjs MUR y fbbisjrdjs bjgpnigiktfrdjs (siksjris, pirdgitrçf, siksjris ci puirtf, itb) ?.- Mirikbdf ci cisfrrjnnj SD8 Ri cicdbf f nf dgpnigiktfbdòk ci kuivjs isquigfs ik nf pnftf`jrgf wio, nj bufn pirgdti fn bndikti mistdjkfr y fcgdkdstrfr nf njmçstdbf ci simurdcfc ci su `njtf ci viaçbunjs

=.? Istrftimdfs ci gjtdvfbdòk y ndcirfzmj

-

Dcik Dciktd td`d `dbf bfbdj bdjki kiss ci nfs ti tijr jrçfs çfs ci nndci dcirfz rfzmj mj

Sijrçf ci rfsmjs

Dktimrdcfc Bfpfbdcfc Bjkjbdgdiktj sjori in trfofhj rispibtj fn ærif qui ihirbik ik nf igprisf. Dktrjvirsdòk ciodcj f qui sjk pjbj bjgukdbftdvjs ci njs miriktis y nf mirikbdf mikirfn. Ujbj cdkfgdsgj ci pfrti cin fnmukjs miriktis puistj qui fnfrmfk gubaj fnmukfs sjndbdtucis dktirkfs ci nfs ærifs fkti nf ihibubdòk ci uk trfofhj.

Sijrçf ci bjgpjrtfgdiktj

Nf bjksdcirfbdòk afbdf njs trfofhfcjris is gçkdgf, ciodcj f nf pjbf bjjpirfbdòk ci nfs ærifs

 

?5

Nf istrubturf dkdbdfn kj istæ odik pfrfgitrfcf, pjrqui kj si tjgfk ik buiktf nfs rinfbdjkis bjk njs bjnfojrfcjris. Njs johitdvjs pnfktifcjs gubafs vibis supirfk in tdigpj istfonibdcj. Kj ixdsti jrdiktfbdòk afbdf in igpnifcj, yf qui kj si afbi adkbfpdä ik nfs rinfbdjkis dktirpirsjkfnis. Kj si tjgfk ik buiktf nfs kibisdcfcis cin igpnifcj. Ri rifndzfk bjkstfktis bafrnfs sjori jrdiktfbdòk f nf prjcubbdòk, cjkci si citfnnfk njs puktjs täbkdbjs y nfs tfrifs ci trfofhj. _IHDNNF CI NDCI_FXMJ    R   N

4

    Ä   I    _    I   _    S   J    K    D    U

1 = 0 9 3 2

=,2

? 6 6

?

2

3

9

0

=

1

4

DKSI_ÄR UJ_ NF U_JCYBBDÒK

 

?6

Ri puici bjkbnudr qui in Ndcirfzmj ci nf Mirikbdf is futjbrætdbj

-

2?6

Gjtd Gjtdvf vfbd bdòk òk

Ajcmitts & Fntgfk (?559) \Dgfmik 6W. Gjcinj Dktimrfcjr ci Gjtdvfbdòk, ndorj ci Bjgpjrtfgdiktj Jrmfkdzfbdjkfn (p =1).

1. Dciktd`dbfbdòk ci nf prjonigætdbf fbtufn8  1.6.  Urjonigfs ci cdsiöj jrmfkdzfbdjkfn8

 

??

Cisbrd Cis brdpbd pbdòk òk ci nf prjon prjonigæ igætdb tdbf. f.

Dciktd Dciktd`db `dbfbd fbdòk òk ci bfusf bfusfs. s.

Mirikbdf ci Fcgdkdstrfbdòk y @dkfkzfs

Ik istf mirikbdf istæk ukd`dbfcfs nfs fbtdvdcfcis ci ribursjs augfkjs y fcgdkdstrfbdòk, cækcjni gikjr