analisis anggaran biaya produksi sebagai alat perencanaan dan pengendalian biaya produksi pada pt....

7/31/2019 ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI PADA PT.

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IAO[GTAX KON@NEC

[@CYK\XCTAX X[EATK\A [TA\A

EKDA@

XO\CRXC

A@AGCXCX A@JJA\A@ LCASA R\ND[OXC XKLAJAC AGAT

RK\K@HA@AA@ DA@ RK@JK@DAGCA@ LCASA R\ND[OXC RADA RT.

RK\OKL[@A@ @[XA@TA\A CCC &RK\XK\N#

Ngkf =

@AEA = X\C GKXTA\C @C@JXCF XCJC\N

@CE = 282;28118

DKRA\TKEK@ = AO[@TA@XC X%1

J{`a Ekek`{fc Xagaf Xat{ Xsa|at

[`t{o Ekerk|ngkf Jkga| Xa|ma`a Kon`nec


2/100

RK\@SATAA@

Dk`ja` c`c xasa ek`sataoa` lafza xo|crxc sa`j lk|m{d{g =

A@AGCXCX A@JJA\A@ LCASA R\ND[OXC XKLAJAC AGAT

RK\K@HA@AA@ DA@ RK@JK@DAGCA@ LCASA R\ND[OXC RADA RT.

RK\OKL[@A@ @[XA@TA\A CCC &RK\XK\N#

Adagaf lkà| faxcg oa|sa xasa xk`dc|c da` m{d{g dceaox{d lkg{e rk|àf dce{at'

dcr{lgcoaxc ata{ dctkgctc ngkf eafaxcxza gac` dagae on`tkox rk`{gcxa` xo|crxc gkykg

R|nj|ae X%1 Dkra|tkek` Ao{`ta`xc Iao{gtax Kon`nec [`cyk|xctax X{eatk|a

[ta|a.

Xke{a x{elk| data da` cìn|eaxc sa`j dcrk|ngkf tkgaf dc`sataoa` mkgax' lkà|

ara ada`sa. Da` aralcga dc oke{dca` fa|c rk|`sataa` c`c tcdao lkà|' xasa

lk|xkdca ek`k|cea xaòxc sa`j dctktaroa` ngkf {`cyk|xctax.

Ekda`'


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OATA RK@JA@TA\

R{mca` da` xs{o{| rk`{gcx {haroa` okrada Aggaf Lara dc X{|ja atax

|a`ha`ja`%@sa sa`j xkgaag{ c`daf dagae fcd{ro{. M{ja dagae r|nxkx rk`jk|maa`

xo|crxc c`c' Dca sa`j tkgaf ekelk|c okxkfata`' aoag da` rcoc|a`' ekelcelc`j da`

ekeaer{oa` rk`{gcx xkfc`jja xo|crxc c`c darat tk|xkgkxacoa`.

Rk`{gcx ek`sada|c xkrk`{f`sa lafza xo|crxc c`c rk`{f dk`ja`

oko{|a`ja` ek`jc`jat oktk|lataxa` okeaer{a` rk`{gcx dagae rk`jktaf{a`.

[`t{o ct{' rk`{gcx ek`jfa|aroa` o|ctco da` xa|a` sa`j ekela`j{` da|c xke{a

rcfao sa`j tkgaf ekelaha xo|crxc c`c.

Dagae rk`s{x{`a` xo|crxc c`c rk`{gcx ek`k|cea la`sao la`t{a`'

d{o{`ja` xk|ta xkea`jat da|c lk|lajac rcfao. Ngkf oa|k`a ct{' rada okxkerata`

c`c dk`ja` xkt{g{x fatc rk`{gcx c`jc` ek`j{haroa` tk|cea oaxcf okrada =

1. Larao D|x. Mnf` Tail{ \ctn`ja' E. Kh' xkgao{ Dkoa` Iao{gtax Kon`nec

[`cyk|xctax X{eatk|a [ta|a.


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;. LaraoCl{ Dnxk` Iao{gtax Kon`nec [`cyk|xctax X{eatk|a [ta|a sa`j tkgaf

ekelk|coa` cge{ rk`jktaf{a` da` dcdcoa` xkgaea xasa ek`madc eafaxcxza

da` m{ja xkg{|{f xtai rkjazac dc Iao{gtax Kon`nec [`cyk|xctax X{eatk|a

[ta|a.

9. Xke{a rcfao dc RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# sa`j tkgaf la`sao

ekela`t{ dagae ekelk|coa` data da` cìn|eaxc sa`j dcrk|g{oa` xkgaea

xasa ekgao{oa` rk`kgctca`' of{x{x`sa {`t{o xtai lajca` ok{a`ja` xk|ta xtai

lajca` adec`cxt|axc da` {e{e.

:. Okd{a n|a`j t{a xasa sact{ &Age# K. E. Xcjc|n da` tk|of{x{x {`t{o cl{

tk|hc`ta K. Daea`co' sa`j tkgaf lk|m{a`j ok|ax da` |kga ekg{raoa` dc|c`sa

dkec ekelk|coa` sa`j tk|laco lajc aào%aào`sa. M{ja {`t{o okg{a|ja lkxa|

Xcjc|n da` okg{a|ja lkxa| Daea`co.

6. L{at oaoaoo{ @{|gkgs Xcjc|n' XX da` ala`jo{ Rngea` I|kxfea` Xcjc|n' Aed

sa`j ma{f dcrk|a`ta{a`. Tk|cea oaxcf sa oao' ala`j' l{at rk|fatca``sa da`

dna sa`j xkgag{ ekgc`jo{rco{.

3. L{at xa{da|c%xaa{da|co{ dc 4 Oa rg{x kG &OMc' Xa|ck' Tkk`s' [d{ò# sa`jxkgaea 4 taf{` tk|{x ek`x{rrn|to{ da` ek`jcxc fa|c%fa|co{ dk`ja`

rk|xafalata` sa`j c`daf. Tk|of{x{x l{at Xa|ck sa`j ek`jama|co{ la`sao fag

ekgag{c hk|cta da` rk`jagaea` fcd{r`sa.C ecxx n{| tnjktfk|`kxx xcxt

12.L{at adco%adco okgnernoo{ dc ; GnJ ; &Hc' Ktnx' Okk' R{da`# sa`j xkgag{

ekelk|co{ xkea`jat gkzat xk`s{e ea`cx da` ha`da taza ek|koa. M{ja l{at

adco%adco xtael{o 2; gac``sa &Easa' Xn`sa' Agdn. Cj{`#

X|c Gkxta|c @c`jxcf Xcjc|n = Aàgcxcx A`jja|a` Lcasa R|nd{oxc Xklajac Agat Rk|k`haàa` da`'


5/100

11.L{at xke{a tkea`%tkea` dc Iao{gtax Kon`nec xtael{o


6/100

ALXT\AO

Rk`kgctca` c`c lk|t{m{a` {`t{o ek`jktaf{c lajaceaà rk`jj{àa` a`jja|a`

lcasa r|nd{oxc xklajac agat rk|k`haàa` da` rk`jk`dagca` lcasa r|nd{oxc rada

RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n#. Rk`kgctca` c`c dcfa|aroa` darat ek`madc

eax{oa` lajc eaàmkek` rk|{xafaa` ek`jkàc rk|aà` a`jja|a` xklajac agat

rk|k`haàa` da` rk`jk`dagca`.

Dagae xo|crxc c`c rk`{gcx aoa` ekela`dc`joa` a`ta|a a`jja|a` sa`j tkgaf

dcx{x{` rk|{xafaa` dk`ja` lcasa r|nd{oxc sa`j xkx{`jj{f`sa tk|madc xk|ta

ekgao{oa` aàgcxa ya|ca`x tk|fadar rk`scera`ja` sa`j tk|madc.

Faxcg rk`kgctca` ek`{`m{ooa` lafza rk`jj{àa` a`jja|a` fa|{xgaf m{jadcxk|tac dk`ja` aàgcxa ya|ca`x sa`j gklcf dagae {`t{o ek`jktaf{c rk`sklal

tk|madc`sa rk`scera`ja` sa`j ada xkfc`jja okdkra```sa darat dcaelcg ga`joaf

sa`j dcrk|g{oa` {`t{o darat ekec`ceagoa` ya|ca` sa`j tcdao ek`j{`t{`joa`.

Dk`ja` dkecoca` i{`jxc a`jja|a` xklajac agat rk|k`haàa` da` rk`jk`dagca`

darat gklcf kikotci da` kicxck`.

Oata O{`hc &Oks Zn|d# = A`jja|a` lcasa r|nd{oxc' agat rk|k`haàa`'

rk`jk`dagca`' lcasa r|nd{oxc



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ALXT\AHT

Tfcx |kxka|hf zax rk|in|ekd tn ic`d n{t fnz tfk {xk ni r|nd{htcn` hnxt l{djkt ax

a rga``c`j a`d hn`t|nggc`j dkychk ni hnxt r|nd{htcn` n` RT. Rk|okl{à`

@{xa`ta|a CCC &Rk|xk|n#. Tfcx |kxka|hf cx kvrkhtkd hn{gd lk a` c`r{t n` hnera`sx

eaàjkek`t aln{t tfk l{djkt |ngk ax a rga``c`j a`d hn`t|nggc`j dkychk .

C` tfcx tfkxcx' tfk z|ctk| zcgg hnera|k lktzkk` hnera`sx l{djkt a`d

r|nd{htcn` hnxt tfat fax lkk` |kagc}kd a`d agxn aàgs}k ya|ca`hkx tn tk`dk`hs

zfchf nhh{||kd.

Tfk |kx{gt ni |kxka|hf xfnzx tfat tfk {xk ni l{djkt cx e{xt lk inggnzkd zctf

dkkrk| ya|ca`hkx aàgs}c`j c` n|dk| tn ic`d n{t tfk ha{xk ni tk`dk`hs. C` tfk i{t{|kzk ha` taok tfk xtkr tfat `kkdkd tn ec`cec}k {ìayn|algk ya|ca`hk. Xn' tfk

i{`htcn` ni l{djkt ax a rga``c`j a`d hn`t|nggc`j dkychk cx lkhnek kiikhtcyk a`d

kiichck`t.

Oks Zn|dx = R|nd{htcn` hnxt l{djkt' rga``c`j dkychk' hn`t|nggc`j'

r|nd{htcn` hnxt.



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DAITA\ CXC

Fagaea`

RK\@SATAA@ ....................................................................................... c

OATA RK@JA@TA\................................................................................. cc

ALXT\AO ................................................................................................... y

ALXT\AHT ................................................................................................ yc

DAITA\ CXC ....................................................................................... ycc

DAITA\ TALKG ...................................................................................... v

DAITA\ JAELA\ .................................................................................. vcc

DAITA\ GAERC\A@ .............................................................................. vccc

LAL C RK@DAF[G[A@

A. Gata| Lkgaoa`j Eaxagaf .................................................... 1

L. Lataxa` Eaxagaf da` Rk|{e{xa` Eaxagaf ....................... ;

H. T{m{a` Rk`kgctca` da` Ea`iaat Rk`kgctca` ........................ 9

D. Ok|a`joa On`xkrt{ag ........................................................ :

LAL CC TC@MA[A@ R[XTAOA

A. A`jja|a`

1.Rk`jk|tca` A`jja|a` da` On`xkr A`jja|a`................. 6


9/100

H. Rk`s{x{`a` A`jja|a` Lcasa R|nd{oxc

1.R|nxkx Rk`s{x{`a` A`jja|a` ....................................... 16


10/100


11/100

DAITA\ TALKG

@nen| M{d{g Fagaea`

Talkg


12/100

Talkg 4.< RT. Rk|okl{`a` @{xa`ta|a CCC &Rk|xk|n# = Garn|a`

A`jja|a` Lcasa R|nd{oxc Okgara Xazct taf{`


13/100

DAITA\ JAELA\

@nen| M{d{g Fagaea`

Jaela| 1.1 Ok|a`joa On`xkrt{ag .................................................. :

Jaela|


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DAITA\ GAERC\A@

@nen| M{d{g

Gaerc|a` 1 RT. Rk|okl{`a` @{xa`ta|a CCC &Rk|xk|n# = Xt|{ot{| N|ja`cxaxc

Gaerc|a` < RT. Rk|okl{`a` @{xa`ta|a CCC &Rk|xk|n# = LKLA@ R\ND[OXC

DA@ LKLA@ RNONO RK@M[AGA@ OKGARA XAZCT



15/100

LAL C

RK@DAF[G[A@

A. Gata| Lkgaoa`j

Okeam{a` da` rk|okela`ja` rk|{xafaa` xaat c`c dc C`dn`kxca

ekerk|gcfatoa` lktara |aeac`sa d{`ca {xafa ata{ d{`ca lcx`cx dc C`dn`kxca.

Rk|xac`ja` rk|{xafaa` sa`j xat{ dk`ja` rk|{xafaa` sa`j gac` ek`madc xkeaoc`

oktat da` rk`{f |kxcon. Okadaa` rk|xac`ja` a`ta| rk|{xafaa` ct{ lkg{e gajc

dctaelaf dk`ja` iaotn|%iaotn| gac` xkrk|tc cìgaxc' rk`c`joata` lkla` ramao'

oklcmaoxaàa`%oklcmaoxaàa` da` dk|kj{gaxc%dk|kj{gaxc la|{ da|c rkek|c`taf da`

gac` xklajac`sa. Fag%fag c`c tk`t{ ek`madc rk|tcela`ja` rk|{xafaa` dagae

ekgao{oa` okjcata` {xafa`sa oa|kà iaotn|%iaotn| tk|xkl{t co{t ek`k`t{oa`

oklk|faxcga` rk|{xafaa` dagae lk|xac`j dk`ja` rk|{xafaa` gac``sa.

Rk|{xafaa`%rk|{xafaa` tk|xkl{t oc`c xagc`j lk|xac`j dagae

ekerk|kl{toa` raxa| dk`ja` ek`ja`dagoa` ok{`jj{ga`%ok{`jj{ga` {xafa

ek|koa eaxc`j%eaxc`j. Rk|{xafaa` sa`j tcdao ekecgcoc ok{`jj{ga` lcaxa`sa

aoa` oagaf lk|xac`j da` lk|aofc| rada okla`jo|{ta`. Ok{`jj{ga` {xafa c`c darat

lk|{ra fa|ja r|nd{o sa`j gklcf |k`daf' c`nyaxc r|nd{omaxa la|{' da` gac`

xklajac`sa. Dagae ek`ja`dagoa` fa|ja m{ag r|nd{o sa`j gklcf |k`daf lk|a|tc

rk|{xafaa` fa|{x darat ek`hcrtaoa` fa|ja rnono r|nd{oxc sa`j |k`daf {`t{o

r|nd{o tk|xkl{t. @ae{` {`t{o ek`hcrtaoa` fa|ja rnono r|nd{oxc sa`j gklcf

|k`daf c`c tcdao darat dcgao{oa` dk`ja` ek`j{|a`jc o{agctax da|c la|a`j tk|xkl{t.

Rk|{xafaa` sa`j darat ek`m{ag r|nd{o dk`ja` o{agctax sa`j laco àe{` dk`ja`

fa|ja rnono r|nd{oxc sa`j |k`daf eker{`sac oke{`jocà` sa`j gklcf lkxa|



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{`t{o darat lk|tafa` dagae gc`jo{`ja` rk|xac`ja` dc C`dn`kxca' lafoa`

rk|{xafaa` ct{ m{ja ekecgcoc oke{`jocà` {`t{o darat ek`jagafoa` rkxac`j`sa

da` lk|okela`j lkxa|.

Ngkf oa|kà ct{ rk|{xafaa` fa|{x darat ek`jkgnga rk|{xafaa` xklaco%

laco`sa of{x{x`sa {`t{o lajca` r|nd{oxc aja| r|nxkx r|nd{oxc`sa tktar darat

lk|maga` lk|okxcàel{`ja`' kicxck`' kikotci' da` zama| xk|ta tktar ek`maja o{agctax

da|c r|nd{o tk|xkl{t.

[`t{o darat ek`jkgnga rk|{xafaa``sa dk`ja` laco eaoa rk|{xafaa`

rk|g{ ekel{at rk`jk`dagca` atax nrk|axc {`t{o okjcata` sa`j dcgao{oa``sa.

Dk`ja` ek`jj{àoa` rk|fct{`ja` eaoa dcl{atgaf x{at{ a`jja|a` atax ta|jkt da`

x{elk| dasa sa`j dcrk|g{oa` dceaxa sa`j ek`data`j. A`jja|a` ekecgcoc

rk|aà` xklajac agat rk|k`haàa` da` rk`jk`dagca` xk|ta kyag{axc' oa|kà

a`jja|a` dcx{x{` dk`ja` ekerk|tcela`joa` rk`jagaea` eaxa gag{' okadaa`

sa`j xkda`j tk|madc xkoa|a`j c`c da` rk|aeaga` sa`j aoa` data`j sa`j darat

lk|n|ck`taxc ma`joa rk`dko ea{r{` ma`joa ra`ma`j. Xkgac` ct{ a`jja|a` m{ja

lk|rk|a` xklajac agat rk|c`jata` dc`c aoa` ada`sa c`%kicxck`xc da` c`%kikotcyctax'

dceaà i{`jxc c`c xa`jat lkxa| `cgac`sa lajc rk|{xafaa`.

Rada rk|{xafaa` ea`{iaot{| lcasa r|nd{oxc ek|{raoa` onern`k` lcasa

tk|lkxa|. Ngkf xklal ct{' rk`jk`dagca` sa`j eaoxceag atax lcasa r|nd{oxc ekgag{c

x{at{ a`jja|a` ek|{raoa` rn`daxc rk`tc`j lajc rk`jk`dagca` lcasa dc x{at{

rk|{xafaa` oa|kà okjcata` nrk|axcnàg rk|{xafaa` tcdao rk|àf tk|gkrax da|c

eaxagaf rk`s{x{à` a`jja|a` sa`j tkgaf dcl{at da` dcxkraoatc ngkf eaàmk|

rk|{xafaa`. Fag sa`j xk|c`joagc tcel{g dceaà x{at{ rk|{xafaa` sa`j laco m{ja



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ekecgcoc a`jja|a` sa`j laco r{ga. Rk|{xafaa` sa`j ada xk|c`joagc ekel{at

a`jja|a` sa`j h{o{r lkxa| da` dagae ek`k`t{oa` lcasa rk| eata a`jja|a`

tk|gag{ lkxa| ata{ okhcg. Fag c`c ek`cel{goa` x{at{ ax{exc dceaà mcoa a`jja|a`

sa`j dcl{at da` dagae |kgcxaxc`sa eaxcf tk|darat la`sao xcxa eaoa xk|c`joagc

ta`jjara` sa`j tcel{g adagaf rk|{xafaa` ct{ tcdao ekeaoxceagoa` a`jja|a`

sa`j tkgaf dcxkdcaoa`. Lk|lkda mcoa tk|`sata dagae |kagcxaxc`sa a`jja|a` sa`j

dcl{at tcdao ek`h{o{rc eaoa ax{exc sa`j tcel{g adagaf oc`k|ma rk|{xafaa` tcdao

kicxck` da` kikotci. Ata{ lafoa` sa`j tk|madc adagaf rk`k`t{a` a`jja|a` xk`jama

dcrk|lkxa| da` rada |kgcxaxc`sa dcl{at lcaxa%lcaxa xama da` ek`jfaxcgoa` m{egaf

sa`j o{|a`j da|c m{egaf a`jja|a` sa`j tkgaf dca`jja|oa` gag{ eaàmk|

ek`jataoa` lafza tkgaf tk|madc kicxck`xc da` kikotcyctax dagae nrk|axcnàg

rk|{xafaa`. Xkda`joa` sa`j xklkà|`sa tk|madc adagaf rk`s{x{à` a`jja|a`

sa`j tk|gag{ lk|gklcfa` da` tcdao ekecgcoc daxa| sa`j tkrat. Fag%fag xkrk|tc c`c

sa`j rk|g{ dcaàgcxcx gklcf ma{f oa|kà xa`jat lk|oacta` k|at dk`ja` i{`jxc

rk|k`haàa` da` rk`jk`dagca` sa`j rk`tc`j lajc xkl{af rk|{xafaa`.

Mcoa a`ta|a a`jja|a` sa`j dcx{x{` dk`ja` |kagcxaxc`sa tk|darat

rk`scera`ja` sa`j eatk|cag' eaoa rk`scera`ja` ata{ sa`j dcxkl{t ya|ca`x

tk|xkl{t rk|g{ dcaàgcxcx gklcf ma{f. Araoaf rk`scera`ja` tk|xkl{t dcxklaloa`

ngkf |kagcxaxc sa`j gklcf okhcg da|c a`jja|a` ata{ sa`j dcxkl{t rk`scera`ja`

ek`j{`t{`joa` &iayn|algk ya|ca`hk#' ata{ rk`scera`ja` tk|xkl{t dcaoclatoa`

oa|kà |kagcxaxc gklcf lkxa| da|c a`jja|a`' sa`j dcxkl{t rk`scera`ja` sa`j tcdao

ek`j{`t{`joa` &{ìayn|algk ya|ca`hk#. Da` gklcf dagae gajc' rk|g{ dcaàgcxcx ara

sa`j ek`sklaloa` rk`scera`ja` tk|xkl{t tk|madc xkfc`jja darat dcoktaf{c



18/100

lajaceaà ha|a {`t{o ek`ja`tcxcraxc`sa dc eaxa sa`j aoa` data`j da`

lajaceaà oacta``sa dk`ja` i{`jxc rk|k`haà` da` rk`jk`dagca`.

RT. Rk|okl{à` @{xa`ta|a CCC' dcxc`joat RTR@ CCC &Rk|xk|n#' ek|{raoa`

xagaf xat{ da|c 14 Lada` [xafa Ecgco @kja|a &L[E@# Rk|okl{à` sa`j lk|jk|ao

dagae lcda`j {xafa rk|okl{à`' rk`jngafa` da` rkeaxa|a` faxcg rk|okl{à`.

Okjcata` {xafa rk|xk|na` ek`hao{r {xafa l{dcdasa da` rk`jngafa` taàea`

okgara xazct da` oa|kt. R|nd{o {taea rk|xk|na` adagaf Ec`sao Xazct &HRN# da`

C`tc Xazct &Ok|`kg# da` r|nd{o fcgc| oa|kt. Xklajac Lada` [xafa Ecgco @kja|a

sa`j faxcg r|nd{oxc`sa x{daf dcokàg dc raxa| gnoag da` c`tk|àxcnàg' eaoa

rk`jj{àa` a`jja|a` dagae rk|{xafaa` xa`jat rk`tc`j {`t{o dcaàgcxcx {`t{o

ek`jktaf{c araoaf i{`jxc a`jja|a` xklajac agat rk|k`haàa` da` rk`jk`dagca`

lcasa r|nd{oxc x{daf laco.

Da|c data taf{`


19/100

{ìayn|algk ya|ca`hk. Fag c`c dcxklaloa` oa|aotk|cxtco rk|{xafaa` RT.

Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# sa`j ek|{raoa` rk|{xafaa` rk|okl{à`

dceaà r|nxkx r|nd{oxc`sa xa`jat lk|ja`t{`j rada agae xkfc`jja rk|aà`

a`jja|a` dagae rk|k`haàa` r|nd{oxc da` kyag{axc`sa hk`dk|{`j x{gct {`t{o

dctk|aroa`.

Lk|daxa|oa` {|aca` tk|xkl{t' rk`{gcx tk|ta|co ekelafax`sa gklcf ga`m{t

dagae xkl{af xo|crxc dk`ja` m{d{g Aàgcxcx A`jja|a` Lcasa R|nd{oxc Xklajac

Agat Rk|k`haàa` da` Rk`jk`dagca` Lcasa R|nd{oxc rada RT. Rk|okl{à`

@{xa`ta|a CCC &Rk|xk|n#

L. Lataxa` Eaxagaf da` Rk|{e{xa` Eaxagaf

Lataxa` Eaxagaf.

Rkelafaxa` sa`j aoa` dcgao{oa` dagae rk`kgctca` c`c aoa` dclataxc rada

fag%fag lk|co{t =

1. A`jja|a` sa`j aoa` dcaàgcxcx fa`sa a`jja|a` lcasa r|nd{oxc {`t{o

taàea` okgara xazct.


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H. T{m{a` Rk`kgctca` da` Eaìaat Rk`kgctca`

T{m{a` da|c rk`kgctca` c`c adagaf {`t{o ek`jktaf{c lajaceaà

rk`jj{àa` a`jja|a` xklajac agat rk|k`haàa` da` rk`jk`dagca` lcasa r|nd{oxc

rada RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n#.

Eaìaat da|c rk`kgctca` c`c adagaf =

1. Lajc rk`{gcx' darat ek`k|aroa` cge{ sa`j dcrk|ngkf xkgaea rk`dcdcoa`

da` xa`jat dcfa|aroa` darat ekàelaf rk`jktaf{a` rk`{gcx of{x{x`sa

ek`jkàc a`jja|a`.


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D. Ok|a`joa On`xkrt{ag

A`jja|a` \kagcxaxc

Ya|ca`x

Rk|k`ha`aa` da` Rk`jk`dagca` Lcasa

R|nd{oxc

Lcasa R|nd{oxc

RT. Rk|okl{`a` @{xa`ta|a CCC &Rk|xk|n#

Jaela| 1.1

Ok|a`joa On`xkrt{ag

X{elk| = Rk`{gcx'


22/100

LAL CC

TC@MA[A@ R[XTAOA

A. A`jja|a`

1. Rk`jk|tca` da` On`xkr A`jja|a`

Xkeaoc` lk|okela`j da` eam{`sa x{at{ rk|{xafaa` eaoa aoa` xkeaoc`

onergkox aotcyctax sa`j dcmagaòa`. Aotcyctax rada eaxc`j%eaxc`j lajca` fa|{x

dc|k`haàoa` xkha|a hk|eat. Xagaf xat{ lk`t{o |k`haà tk|xkl{t dcx{x{` dagae

a`jja|a` rk|{xafaa` rada rk|cndk sa`j aoa` data`j. \k`haà okjcata` tk|xkl{t

ek`sa`jo{t |k`haà okjcata` r|nd{oxc' rkeaxa|a`' rk|xnàgca da` okjcata` gac`

sa`j xke{a`sa xagc`j tk|oact da` xagc`j ekerk`ja|{fc' xkfc`jja rk|g{ da`

xa`jat rk`tc`j {`t{o ekecgcoc xkl{af |k`haà sa`j tk|rad{ dagae x{at{

a`jja|a`.

[`t{o gklcf ekeafaec rk`jk|tca` a`jja|a` eaoa aoa` dcoke{oaoa`

lklk|ara rk`darat afgc tk`ta`j rk`jk|tca` a`jja|a` sact{ xklajac lk|co{t =

Ek`{|{t Ja||cxn`@n|kk` &


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dagae {`ct &okxat{a`# en`ktk| da` lk|gao{ {`t{o ma`joa zaot{ &rk|cndk#

tk|tk`t{ sa`j aoa` data`j

Da|c rk`jk|tca`%rk`jk|tca` dcatax' mkgax lafza x{at{ a`jja|a` eker{`sac

kerat {`x{|' sact{ =

1. \k`haà' cagaf x{at{ rk`k`t{a` tk|gklcf daf{g{ tk`ta`j aotcyctax ata{ okjcata`

sa`j aoa` dcgao{oa` dc zaot{ sa`j aoa` data`j. A`jja|a` m{ja ek|{raoa`

x{at{ |k`haà oa|kà a`jja|a` ek|{raoa` rk`k`t{a` tk|gklcf daf{g{ tk`ta`j

okjcata`%okjcata` rk|{xafaa` dc zaot{ sa`j aoa` data`j.


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4. Ek`jonn|dcàxcoa` ha|a sa`j aoa` dctker{f dagae |a`joa

ekeaoxceagoa` x{elk| dasa.

;. Ek`skdcaoa` agat rk`j{o{| da` ek`jk`dagcoa` oc`k|ma c`dcycd{ da`

okgnerno' xk|ta ek`skdcaoa` cìn|eaxc sa`j ek`daxa|c rk|g{%tcdao`sa

tc`daoa` on|koxc.

Eaìaat rk`s{x{à` a`jja|a` xklajac lk|co{t =

1. Rk|k`haàa` Tk|rad{

A`jja|a` rk|{xafaa` dcj{àoa` xklajac agat ek|{e{xoa` |k`haà

rk|{xafaa` da` {`t{o ek`magaòa` rk`jk`dagca` tk|fadar lk|lajac

okjcata` rk|{xafaa` xkha|a ek`skg{|{f. Dk`ja` dkecoca`' a`jja|a`

ek|{raoa` x{at{ agat eaàmkek` sa`j darat dcj{àoa` laco {`t{o

okrk|g{a` rk|k`haàa` ea{r{` rk`jk`dagca`.


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Rk`ja`jja|a` darat ekerk|lacoc onn|dcàxc ok|ma c`tk|` rk|{xafaa`.

Xcxtke a`jja|a` ekelk|coa` cg{xt|axc nrk|axc rk|{xafaa` xkha|a

okxkg{|{fa`. Ngkf oa|kà`sa xcxtke a`jja|a` eke{`jocòa` ra|a

eaàmk| dcycxc {`t{o ekgcfat f{l{`ja` a`ta| lajca` ata{ dcycxc xkha|a

okxkg{|{fa`.

4. Agat Rk`jazaxa` Ok|ma

A`jja|a` eker{`sac xk|a`joaca` xta`da| r|kxtaxc sa`j lcxa

dcla`dc`joa` dk`ja` |kagcxaxc`sa xkfc`jja rkgaoxaàa` xktcar aotcyctax

darat dc`cgac oc`k|ma`sa. Dagae ek`k`t{oa` xta`da| dcrk|g{oa`

rkeafaea` sa`j |kagcxtcx da` aàgcxcx sa`j xkoxaea tk|fadar okjcata`

sa`j dcgao{oa` ngkf rk|{xafaa`. Rk`k`t{a` xta`da| sa`j xkela|a`ja`

ta`ra dcdaxa|c ngkf rk`jktaf{a` darat ek`cel{goa` gklcf la`sao eaxagaf

da|crada eaìaat. Fag c`c ek`jc`jat xta`da| dagae a`jja|a` sa`j

dctktaroa` xkha|a xkela|a`ja` tk|xkl{t e{`joc` ek|{raoa` ta|jkt sa`j

e{xtafcg {`t{o dcharac oa|kà tk|gag{ tc`jjc ata{ tk|gag{ |k`daf. Xta`da|

sa`j dctktaroa` tk|gag{ tc`jjc aoa` ek`cel{goa` i|{xtaxc ata{

oktcdaor{axa`. Xklagco`sa rk`ktara` xta`da| sa`j tk|gag{ |k`daf aoa`

ek`madcoa` lcasa ek`madc tcdao tk|ok`dagcoa`' ek`{|{òa` gala da`

xkea`jat ok|ma.

;. Agat Kyag{axc Rk|{xafaa`

A`jja|a` sa`j dcx{x{` laco ek`k|aroa` xta`da| sa`j |kgkya`'

ekelk|coa` rkdnea` lajc rk|lacoa` nrk|axc rk|{xafaa` dagae

ek`k`t{oa` ga`joaf%ga`joaf sa`j dctker{f aja| rkok|maa` dcxkgkxacoa`



26/100

dk`ja` laco' a|tc`sa ek`jj{àoa` x{elk|%x{elk| dasa rk|{xafaa` sa`j

dca`jjar ragc`j ek`j{`t{`joa`. Rk`scera`ja` sa`j e{`joc` tk|madc

dagae nrk|axcnàg`sa rk|g{ dcgao{oa` kyag{axc sa`j darat ek`madc

eax{oa` lk|fa|ja lajc rk`s{x{à` a`jja|a` xkga`m{t`sa.

A`jja|a` dc xaerc`j eker{`sac la`sao eaìaat' àe{` a`jja|a` m{ja

eker{`sac lklk|ara okgkeafa` a`ta|a gac` =

1. A`jja|a` dcl{at lk|daxa|oa` taoxc|a` da` a`jjara`' xkfc`jja

ek`ja`d{`j {`x{| oktcdaoraxtca`.


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28/100

l. A`jja|a` Tktar' sact{ a`jja|a` sa`j dcx{x{` lk|daxa|oa` x{at{ tc`joat

oaraxctax tk|tk`t{. Ecxag`sa = rk`m{aga` dc|k`haàoa` 1222 {`ct' dk`ja`

dkecoca` a`jja|a` gac``sa dcl{at lk|daxa|oa` a`jja|a` rk`m{aga` 1222 {`ct.

A`jja|a` Tktar dcxkl{t m{ja dk`ja` a`jja|a` xtatcx.

4. Ek`{|{t ha|a rk`s{x{à`' a`jja|a` tk|dc|c da|c =

a. A`jja|a` Rk|cndco' adagaf a`jja|a` sa`j dcx{x{` {`t{o xat{ rk|cndk

tk|tk`t{' rada {e{e`sa rk|cndk`sa xat{ taf{` sa`j dcx{x{` xktcar aofc| rk|cndk

a`jja|a`.

l. A`jja|a` On`tc`{' adagaf a`jja|a` sa`j dcl{at {`t{o ek`jadaoa`

rk|lacoa` a`jja|a` sa`j rk|àf dcl{at' ecxag`sa= tcar l{ga` dcadaoa` rk|lacoa`'

xkfc`jja a`jja|a` sa`j dcl{at dagae xktaf{` ek`jagaec rk|{lafa`.

8. Ek`{|{t ma`joa zaot{`sa' a`jja|a` tk|dc|c da|c =

a. A`jja|a` Ma`joa Rk`dko &A`jja|a` Taotcx#' adagaf a`jja|a` sa`j dcl{at

dk`ja` ma`joa zaot{ ragc`j gaea xaerac xat{ taf{`. A`jja|a` {`t{o okrk|g{a`

endag ok|ma ek|{raoa` a`jja|a` ma`joa rk`dko.

l. A`jja|a` Ma`joa Ra`ma`j &A`jja|a` Xt|atkjcx#' adagaf a`jja|a` sa`j

dcl{at dk`ja` ma`joa zaot{ gklcf da|c xat{ taf{`. A`jja|a` {`t{o okrk|g{a`

c`ykxtaxc la|a`j endag ek|{raoa` a`jja|a` ma`joa ra`ma`j sa`j dcxkl{t

a`jja|a` endag. A`jja|a` ma`joa ra`ma`j tcdao ekxtc lk|{ra a`jja|a` endag.

A`jja|a` ma`joa ra`ma`j dcrk|g{oa` xklajac daxa| rk`s{x{à` a`jja|a` ma`joa

rk`dko.

4. Ek`{|{t lcda`j`sa' a`jja|a` tk|dc|c da|c a`jja|a` nrk|axcnàg da` a`jja|a`

ok{a`ja`. Okd{a a`jja|a` c`c lcga dcrad{oa` dcxkl{t a`jja|a` c`d{o &Eaxtk|



29/100

L{djkt#. A`jja|a` c`d{o sa`j ek`jon`xngcdaxcoa` |k`haà okxkg{|{fa`

rk|{xafaa` {`t{o ma`joa rk`dko' lcaxa`sa dcx{x{` atax daxa| taf{à`. A`jja|a`

taf{à` dcrkhaf gajc ek`madc a`jja|a` t|cz{ga` da` a`jja|a` t|cz{ga` dcrkhaf

gajc ek`madc a`jja|a` l{gaà`.

a. A`jja|a` Nrk|axcnàg adagaf a`jja|a` {`t{o ek`s{x{` a`jja|a` garn|a`

|{jc gala. A`jja|a` Nrk|axcnàg a`ta|a gac` tk|dc|c da|c =

A`jja|a` Rk`m{aga`

A`jja|a` Lcasa Ral|co ?

% A`jja|a` Lcasa Lafa` Lao{

% A`jja|a` Lcasa Tkàja Ok|ma Ga`jx{`j

% A`jja|a` Lcasa Nyk|fkad Ral|co

A`jja|a` Lkla` [xafa

A`jja|a` Garn|a` \{jc Gala

l. A`jja|a` Ok{a`ja` adagaf a`jja|a` {`t{o ek`s{x{` a`jja|a` `k|aha.

A`jja|a` ok{a`ja` a`ta|a gac` tk|dc|c da|c =

A`jja|a` Oax

A`jja|a` Rc{ta`j

A`jja|a` Rk|xkdcaa`

A`jja|a` [ta`j

A`jja|a` @k|aha

;. Ek`{|{t okeaer{a` ek`s{x{`' a`jja|a` tk|dc|c da|c =

a. A`jja|a` Oner|kfk`xci' ek|{raoa` |a`joaca` da|c lk|lajac eahae

a`jja|a` sa`j dcx{x{` xkha|a gk`joar. A`jja|a` Oner|kfk`xci ek|{raoa`



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rk|rad{a` da|c a`jja|a` nrk|axcnàg da` a`jja|a` ok{a`ja` sa`j dcx{x{` xkha|a

gk`joar.

l. A`jja|a` Ra|tcag' adagaf a`jja|a` sa`j dcx{x{` tcdao xkha|a gk`joar'

a`jja|a` sa`j fa`sa ek`s{x{` lajca` a`jja|a` tk|tk`t{ xama. Ecxag`sa oa|kà

oktk|lataxa` okeaer{a`' eaoa fa`sa darat ek`s{x{` a`jja|a` nrk|acnàg.

9. Ek`{|{t i{`jxc`sa' a`jja|a` tk|dc|c da|c =

a. Arr|nr|catcn` L{djkt' adagaf a`jja|a` sa`j dcrk|{`t{ooa` lajc t{m{a`

tk|tk`t{ da` tcdao lngkf dcj{àoa` {`t{o eaìaat gac`. Ecxag`sa = a`jja|a`

{`t{o rk`kgctca` da` rk`jkela`ja`.

l. Rk|in|ea`hk L{djkt' adagaf a`jja|a` sa`j dcx{x{` lk|daxa|oa` i{`jxc

aotcyctax sa`j dcokg{a|oa` ngkf eaxc`j%eaxc`j aotcyctax tcdao ekgaera{c latax.

L. A`jja|a` Lcasa R|nd{oxc

1. [`x{|%[`x{| Lcasa R|nd{oxc

Ek`{|{t Fa`xk` ) Enzk` &


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m{egaf da|c tcja kgkek` lcasa = lafa` lao{ ga`jx{`j' tkàja ok|ma ga`jx{`j' da`

nyk|fkad ral|co

Lcasa lafa` lao{ ata{ dcxkl{t m{ja lcasa lafa` ek`taf adagaf lcasa sa`j

tk|dc|c da|c xke{a lafa`%lafa` sa`j dcok|maoa` dc dagae r|nxkx r|nd{oxc'

{`t{o dc{laf ek`madc la|a`j gac` sa`j à`tc`sa aoa` dcm{ag.

Lcasa tkàja ok|ma ga`jx{`j cagaf {raf sa`j dclasa|oa` rk|{xafaa` okrada

ra|a tkàja okma sa`j xkha|a ga`jx{`j eker|nxkx lafa` lao{' {`t{o dc{laf

ek`madc la|a`j gac` sa`j à`tc`sa aoa` dcm{ag.

Lcasa nyk|fkad ral|co cagaf xke{a lcasa sa`j tk|darat xk|ta tk|madc dc dagae

gc`jo{`ja` ral|co' tktarc tcdao xkha|a ga`jx{`j lk|f{l{`ja` dk`ja` r|nxkx

r|nd{oxc.


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H. Rk`s{x{à` A`jja|a` Lcasa R|nd{oxc

1. R|nxkx Rk`s{x{à` A`jja|a`

R|nxkx rk`s{x{à` a`jja|a` ata{ dcxkl{t L{djktc`j ek`{|{t @aia|c`

&


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Onectk a`jja|a` tk|dc|c da|c =

&1#Dc|kot{| {taea' xklajac okt{a ek|a`joar a`jjnta onectk.

&


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Dkra|tkek` A`jja|a`

Rk`s{x{`a` da` rk`jazaxa` a`jja|a` ekek|g{oa` {`ct n|ja`cxaxc sa`j

ek`a`ja`c adec`cxt|axc a`jja|a`. I{`jxc c`c dcrkja`j ngkf dkra|tkek` a`jja|a`

da` |c`hca` i{`jxc`sa adagaf xklajac lk|co{t =

&1#Ek`k|lctoa` r|nxkd{| da` in|e{gc| {`t{o rk`scara` |a`ha`ja` a`jja|a`

xktcar r{xat rk|ta`jj{`jmazala` dagae rk|{xafaa`.

&


35/100

Rk`j{x{ga` Rk`jkxafa`

\kyckz da`

Rk|xkt{m{`

Tnr dnz` Lnttne {r arr|nahf

Arr|nahf Ek`jam{oa` {x{ga`

Rk`ktara` |a`ha`ja` a`jja|a`

oklcmaoxa`aa` @kjnxcaxc {x{ga` |a`ha`ja`

rnono rk|{xafaa` a`jja|a`

Onercgaxc )

A`agcxcx

Rk`s{x{`

A`jja|a`

Dkra|tkek`

A`jja|a`

Ra|a Okraga Dcycxc

da` Dkra|tkek`

Onectk A`jja|a`

Dkza` Onecxa|cx

\arat [e{e

Rkekja`j Xafae

Jaela|


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R|nxkx rk`s{x{à` a`jja|a` c`d{o rk|{xafaa` dcgaoxaàoa` ekgag{c

tafar%tafar lk|co{t c`c =

1. Onectk a`jja|a` ek`s{x{` rkdnea` a`jja|a` &l{djkt j{cdkgc`k# sa`j lk|cxc

oklcmaoa` rnono rk|{xafaa` dagae lcda`j rkeaxa|a`' r|nd{oxc' x{elk| dasa

ea`{xca' ok{a`ja`' da` {e{e. Oklcmaoa` rnono c`c dcone{`coaxcoa` okrada

eaàmk| dkra|tkek` xklajac daxa| {`t{o ek`jam{oa` |a`ha`ja` a`jja|a`

lcasa r{xat rk|ta`jj{`jmazala`.


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Xkrk|tc dkra|tkek` ok{a`ja`' dkra|tkek` ao{`ta`xc' dkra|tkek` x{elk|

dasa ea`{xca' dkra|tkek` okaeaà`' dkra|tkek` f{l{`ja` eaxsa|aoat'

dkra|tkek` a{dct c`tk|`.

R{xat rk|ta`jj{`jmazala` r|nd{oxc aoa` ek`jfaxcgoa` |a`ha`ja`

a`jja|a` lcasa r|nd{oxc sa`j dcgaerc|c dk`ja` |a`ha`ja` a`jja|a` lcasa

lk|lajac r{xat rk|ta`jj{`jmazala` dc lazaf i{`jxc r|nd{oxc. R{xat

rk|ta`jj{`jmazala` rkeaxa|a` aoa` ek`jfaxcgoa` |a`ha`ja` a`jja|a`

lcasa rkeaxa|a` sa`j dcgaerc|c dk`ja` |a`ha`ja` a`jja|a` lcasa

lk|lajac r{xat rk|ta`jj{`jmazala` dc lazaf i{`jxc rkeaxa|a`. R{xat

rk|ta`jj{`jmazala` adec`cxt|axc da` {e{e aoa` ek`jfaxcgoa`

|a`ha`ja` a`jja|a` lcasa adec`cxt|axc da` {e{e sa`j dcgaerc|c dk`ja`

|a`ha`ja` a`jja|a` lcasa lk|lajac r{xat rk|ta`jj{`jmazala` dc lazaf

i{`jxc adec`cxt|axc da` {e{e.

4. Rk`s{x{à` |a`ha`ja` a`jja|a` xkdcaa` r|nd{o madc ngkf dkra|tkek`

r|nd{oxc.

;. Rk`s{x{à` |a`ha`ja` a`jja|a` lcasa rk`m{aga` ngkf dkra|tkek` a`jja|a`

lk|daxa|oa` |a`ha`ja` a`jja|a` lcasa r|nd{oxc' |a`ha`ja` a`jja|a`

rk|xkdcaa` r|nd{o madc' da` |a`ha`ja` a`jja|a` rk`m{aga`.

9. Rk`s{x{à` |a`ha`ja` garn|a` gala |{jc r|nskoxca` lk|daxa|oa` |a`ha`ja`

a`jja|a` rk`m{aga`' |a`ha`ja` a`jja|a` lcasa rk`m{aga`' da` |a`ha`ja`

a`jja|a` lcasa rkeaxa|a`' |a`ha`ja` a`jja|a` lcasa adec`cxt|axc da` {e{e.

:. Rk`s{x{à` |a`ha`ja` a`jja|a endag lk|daxa|oa` r|aoc|aa` rk`m{aga` ma`joa

ra`ma`j.



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6. Rk`s{x{à` |a`ha`ja` a`jja|a` oax lk|daxa|oa` |a`ha`ja` a`jja|a`

rk`m{aga`' |a`ha`ja` lcasa rk| r{xat rk|ta`jj{`jmazala`' da` |a`ha`ja`

a`jja|a` endag.

3. Rk`s{x{à` |a`ha`ja` `k|aha sa`j dcr|nskoxcoa` lk|daxa|oa` |a`ha`ja`

a`jja|a` oax da` lk|lajac ax{exc sa`j gac`.

12.Rk`s{x{à` |a`ha`ja` a`jja|a` endag ok|ma.

11.Rk`kgaafa` |a`ha`ja` a`jja|a` lcasa r{xat rk|ta`jj{`jmazala` ngkf onectk

a`jja|a`.

1


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Jaela|


41/100

A`jja|a` Rk`m{aga`

Ek`{|{t Adcxar{t|n da` A`jja|c`c' &


42/100

Hn`tnf =

Talkg


43/100

A`jja|a` R|nd{oxc

Xktkgaf a`jja|a` rk`m{aga` xkgkxac dcx{x{`' ga`joaf xkga`m{t`sa adagaf

rk`s{x{à` a`jja|a` r|nd{oxc. A`jja|a` r|nd{oxc dagae a|tc sa`j g{ax lk|{ra

rk`mala|a` da|c |k`haà rk`m{aga` ek`madc |k`haà r|nd{oxc. Dk`ja` dkecoca`

okjcata` r|nd{oxc l{oa` ek|{raoa` aotcyctax sa`j lk|dc|c xk`dc|c ekgacòa`

aotcyctax rk`{`ma`j da|c |k`haà rk`m{aga`.

Ek`{|{t Adcxar{t|n da` Ax|c &


44/100

la`sao`sa ga`jja`a` sa`j okhkza da` fcga`j`sa rkg{a`j ekerk|ngkf

ok{`t{`ja`.

Ek`jat{| r|nd{oxc xkdkecoca` |{ra xkfc`jja lcasa%lcasa r|nd{oxc la|a`j sa`j

dcfaxcgoa` aoa` xkec`ceag e{`joc`.

Lkxa| okhcg`sa a`jja|a` r|nd{oxc aoa` tk|ja`t{`j rada =

1. A`jja|a` Rk`m{aga`

Rk`m{aga` sa`j lk|ig{ot{axc aoa` ek`k`t{oa` araoaf r|nd{oxc`sa m{ja

ig{ot{axc ata{ on`xta` ata{ endk|at.


45/100

Hn`tnf =

Talkg


46/100

\k`haà R|nd{oxc

Daxa| {`t{o

Rk|{lafa` Rk|xkdcaa`

R|nd{o Madc

\k`haà R|nd{oxc

A`jja|a`

Tkàja Ok|maGa`jx{`j

A`jja|a` Lcasa

Nyk|fkadEa`{iaot{|

A`jja|a` Lafa`

Ga`jx{`j

\k`haà Rk`m{aga`

Jaela|


47/100

1. A`jja|a` Lcasa Lafa` Ek`taf

Ek`{|{t E{`a`da| &


48/100

Oktcja a`jja|a` tk|xkl{t fa|{x dcl{at &dcx{x{`# lk|{|{ta`' xklal

a`jja|a` sa`j gklcf azag fa|{x dcx{x{`' aoa` dcrk|j{`aoa` {`t{o ek`s{x{`

a`jja|a` sa`j gklcf aofc|.

1. A`jja|a` Okl{t{fa` Lafa` Ek`taf

A`jja|a` c`c dcx{x{` xklajac rk|k`ha`aa` m{egaf lafa` ek`taf sa`j

dcl{t{foa` {`t{o okrk|g{a` r|nd{oxc rada rk|cndk ek`data`j. Ek`{|{t

Adcxar{t|n da` Ax|c &


49/100


50/100

Hn`tnf =

Talkg


51/100

Hn`tnf =

Talkg


52/100

Hn`tnf =

Talkg


53/100

Hn`tnf =

Talkg


54/100

Rk|k`ha`aa` lk|a|tc ek`k`t{oa` xklkg{e`sa okjcata` sa`j e{`joc`

darat dcgao{oa` da` lajacea`a ha|a ekgao{oa``sa.

Ek`{|{t Ofngec da` S{`c`jxcf &


55/100

Dagae oacta``sa dk`ja` lcasa r|nd{oxc eaoa ada tcja onern`k` lcasa

sa`j rk|g{ dc|k`haàoa` dagae a`jja|a`' sact{ =

1. Rk|k`haàa` Lcasa Lafa` Ek`taf

Rk|k`haàa` lafa` dcrk`ja|{fc ngkf xciat okjcata` r|nd{oxc rk|{xafaa`'

araoaf okjcata` r|nd{oxc tk|ja`t{`j rada data`j`sa rkxaà` da|c ga`jjaà` ata{

okjcata` r|nd{oxc lk|xciat r|nxkx.

Rk|k`haàa` lafa` ek`taf ekgcr{tc xke{a a`jja|a` sa`j lk|f{l{`ja` da`

ek|k`haàoa` xkha|a gklcf tk|rk|c`hc ek`jkàc rk`jj{àa` lafa` ek`taf

ata{r{` x{o{ hada`j {`t{o r|nxkx r|nd{oxc xkgaea rk|cndk sa`j aoa` data`j'

a`ta|a gac` &1# A`jja|a` Okl{t{fa` Lafa` Ek`taf' &


56/100

sao`c = &1# Rk`a`jj{`j mazal rk|k`ha`aa` lcasa? xktcar r{xat ta`jj{`j mazal

ekecgcoc ta`jj{`j mazal da` x{elk| dasa eaxc`j%eaxc`j. &


57/100

da` rk`jazaxa` sa`j dcmaga`oa` aja| xktcar okjcata` lk|maga` xkx{ac |k`ha`a

{`t{o ek`harac faxcgxaxa|a` sa`j dctktaroa`.

Xkda`joa` rk`jk`dagca` lcasa ek`{|{t @axkfat{` &1333=


58/100

ata{ xkokgnerno okjcata` sa`j dcrcerc` ngkf xkn|a`j oaraga sa`j lk|ta`jj{`j

mazal atax okjcata` ct{.


59/100

Ek`{|{t Jgk``' Fcgtn` da` Jn|dn` &


60/100

ara sa`j ek`scera`j' rada dkra|tkek` eaà' da` xcara sa`j fa|{x lk|ta`jj{`j

mazal' xk|ta lajaceaà rk`ja|{f`sa tk|fadar gala rk|{xafaa`. Dk`ja` dkecoca`

eaàmkek` darat ek`k`t{oa` tc`daoa` ara sa`j fa|{x dcgao{oa` {`t{o

ek`ja`tcxcraxc ada`sa rk`scera`ja` lcasa tk|xkl{t.

Xkha|a {e{e eaìaat aàgcxa xkgcxcf lcasa adagaf {`t{o =

1. Rk`jk`dagca` lcasa


61/100

Ya|ca`x oa|kà m{egaf rkelkgca`5 &M{egaf \k`haà M{egaf \ccg# v Fa|ja \k`haà

Ya|ca`x oa|kà fa|ja lafa` ek`taf5 &Fa|ja \k`haà Fa|ja \ccg# v M{egaf \ccg

Tntag ya|ca`x5 Ya|ca`x oa|kà m{egaf / Ya|ca`x oa|kà fa|ja

l. Garn|a` Rkgaoxaàa` Rkeaoaca` Lafa` Ek`taf

Dk`ja` aàgcxcx ya|ca`x ek`{|{t Adcxar{t|n da` A`jja|c`c &


62/100

Ya|ca`x kicxck`xc5 &Mae Ok|ma \k`haà Mae Ok|ma \ccg# v Ta|ci [raf \k`haà

Ya|ca`x ta|ci {raf5 &Ta|ci [raf \k`haà Ta|ci [raf \ccg# v Mae Ok|ma \ccg

Tntag ya|ca`x5 Ya|ca`x kicxck`xc / Ya|ca`x ta|ci {raf

8. Rk`jk`dagca` Lcasa Nyk|fkad Ral|co

Ek`{|{t Adcxar{t|n da` A`jja|c`c &


63/100

XT 5 &T\ TA# O\

Oktk|a`ja` =

XT 5 Xkgcxcf ta|ciT\ 5 Ta|ci |kagcxaxcta|ci lcasa nyk|fkad ral|co ya|calkg sa`j

dc|kagcxaxc

TA 5 Ta|ci a`jja|a`ta|ci lcasa nyk|fkad ral|co ya|calkg

a`jja|a`

O\ 5 O{a`tctax |kagcxaxc{`ct r|nd{oxc sa`j dc|kagcxaxc

Dagae a`jja|a` oner|kfk`xci sa`j tkgaf dcx{x{` tk|e{at dc dagae`sa

garn|a` a`jja|a`. Ek`{|{t Jctnx{da|en da` @ame{dc` &


64/100

Rk|lkdaa` sa`j tk|madc rada zaot{ sa`j gag{ dca`agcxcx {`t{o dcgao{oa`

kyag{axc. Faxcg kyag{axc tk|xkl{t aoa` dcraoac {`t{o ek`k`t{oa` oklcmaoa`

tc`dao ga`m{t. Rada zaot{ ekgao{oa` a`agcxcx' xktcar rk|lkdaa` sa`j tk|madc

aoa` dctkg{x{|c ara sa`j ek`sklaloa` rk|lkdaa` tk|xkl{t. Xktkgaf dcoktaf{c

rk`sklal rk|lkdaa` a`ta|a a`jja|a` da` |kagcxaxc eaoa oklcmaoa` tc`dao

ga`m{t sa`j aoa` data`j adagaf ekerk|okhcg ata{ ek`jfcga`joa` rk|lkdaa`

tk|xkl{t.

Hn`tnf =

Talkg


65/100

LAL CCC

EKTNDK RK@KGCTCA@

A. Mk`cx Rk`kgctca`

Dagae rk`kgctca` c`c mk`cx rk`kgctca` sa`j dcj{àoa` adagaf rk`kgctca`

dkxo|crtci sact{ rk`kgctca` dceaà rk`samca` da|c faxcg rk`kgctca` ekelk|coa`

jaela|a` {e{e ek`{|{t ara ada`sa xkx{ac dk`ja` okadaa` xklkà|`sa da|c

nlmko rk`kgctca`.

L. Mk`cx data

Mk`cx data sa`j dco{er{goa` tk|dc|c da|c data r|cek| da` data xko{`dk|.

1. Data R|cek| adagaf data sa`j dcrk|ngkf ga`jx{`j da|c rk|{xafaa` da`

ekel{t{foa` rk`jngafa` gklcf ga`m{t. Data c`c lk|{ra data o{a`tctatci.

Ecxag`sa = data a`jja|a` sa`j dcrk|ngkf da|c \k`haà Ok|ma da` A`jja|a`

Rk|{xafaa` &\OAR#.


66/100

c`tk|`kt da` l{o{%l{o{ da` m{ja x{elk| gac` sa`j lk|f{l{`ja` dk`ja` m{d{g

sa`j dctkgctc.

D. Ektndk Aàgcxa Data

Ektndk aàgcxa data sa`j dcj{àoa` adagaf

1. Ektndk dkxo|crtci' sact{ ektndk sa`j ek`j{er{goa`' ek`s{x{`'

ek`jc`tk|r|ktaxcoa` da` ek`jaàgcxa data {`t{o rkekhafa` eaxagaf sa`j

dcfadarc.


67/100

LAL CY

FAXCG RK@KGCTCA@

A. Data Rk`kgctca`

1. Jaela|a` [e{e Rk|{xafaa`

a. Xkma|af Xc`joat Rk|{xafaa`

RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# lk|axag da|c rk|{xafaa`

rk|okl{à` ecgco la`jxa axc`j sa`j dcàxcnàgcxaxcoa` ngkf rkek|c`taf \kr{lgco

C`dn`kxca rada taf{` 13;: ek`madc rk|{xafaa` rk|okl{à` @kja|a &RR@#.

Xktkgaf ek`jagaec lklk|ara oagc rk|{lafa` |kn|ja`cxaxc' |kj|n{rc`j'

eaoa rada taf{` 1396 dc|kn|ja`cxaxc ek`madc lklk|ara okxat{a` Rk|{xafaa`

@kja|a Rk|okl{à` &R@R#' da` rada taf{` 13:4 dctktaroa` rk`jagcfa` lk`t{o

ek`madc RT. Rk|okl{à` &Rk|xk|n#.

Rada taf{` 1334 dcadaoa` rk`jjal{`ja` eaàmkek` RT Rk|okl{à` CCC'

CY da` Y &Rk|xk|n# sa`j dcokgnga ngkf Dc|koxc RT Rk|okl{à` CCC.

Lk|daxa|oa` RR @nen| 61339 ta`jjag 14 Rkl|{a|c 1339 dcadaoa`

rkgkl{|a` rk|{xafaa` Rk|xk|na` &Rk|xk|n# RT. rk|okl{à` CCC' RT. Rk|okl{à` CY

da` RT. Rk|okl{à` Y ek`madc =

@aea = Rk|{xafaa` Rk|xk|na` &Rk|xk|n# RT. Rk|okl{à`

@{xa`ta|a CCC dcxc`joat dk`ja` RT. Rk|okl{à` @{xa`ta|a

CCC &Rk|xk|n#

Agaeat = Xkc Xcoaelc`j RN LNV @N. 31

Ekda` %


68/100

Iav = 64;;1::%64;4:


69/100

`kjk|c ea{r{` koxrn|' xkoagcj{x dagae |a`joa ek`c`joatoa` koxrn| `n`

ecjax.


70/100

8. Zcgasaf Ok|ma da` Onernxcxc [xafa

RT. Rk|okl{`a` @{xa`ta|a CCC sa`j lk|oa`tn| r{xat dc Ekda`' eker{`sac

zcgasaf ok|ma dc ; &gcea# dak|af Tc`joat CC dc r|nrc`xc X{eatk|a [ta|a' sao`c =

Oal{ratk` Dkgc Xk|da`j

Oal{ratk` Axafa`

Oal{ratk` Xceag{`j{`

Oal{ratk` Gal{fa` Lat{

Oal{ratk` Tara`{gc Xkgata`

Okl{`%okl{` sa`j dcokgnga RT. Rk|okl{`a` @{xa`ta|a CCC lk|m{egaf 88

okl{`' tk|dc|c da|c 82 okl{` xk`dc|c da` 8 okl{` rgaxea sa`j dcokgnernooa` ok

dagae 8 zcgasaf ok|ma dk`ja` g{ax a|kag xkg{|{f`sa adagaf 169.312':< Fa tk|dc|c

da|c 199.929'34 Fa g{ax okl{` xk`dc|c da`


71/100

Talkg 4.1

RT. Rk|okl{`a` @{xa`ta|a CCC &Rk|xk|n#

M{egaf x{elk| Dasa Ea`{xca rada Ea|kt


72/100


73/100

;. Ek`x{oxkxoa` rkgaoxaàa` xcxtke eaàmkek` CXN 3222' CXN 14222 da`

XEO8

9. Ek`ktaroa` xcxtke xa|aà da` r|axa|aà cìn|eaxc ekgag{c Tko`ngnjc

Cìn|eaxc &TC# sa`j tk|c`tkj|axc da` lk|laxcx datalaxk' xk|ta ekelk|dasaoa`

xkha|a eaoxceag


74/100

8. Dc|kot{| Ok{a`ja`

a. I{`jxc [taea

Ek`jkgnga da` ekelk|dasaoa` x{elk| dasa ok{a`ja` xkha|a tkrat j{`a'

xkfc`jja tk|harac`sa haxf ignz' da` lcasa nrk|axcn`ag rk|{xafaa` sa`j kikotci

da` kicxck`.

l. T{jax

1. Ek`maja okxkcela`ja` a`ta|a rk|t{el{fa` da` r|nictalcgctax rk|{xafaa`


75/100

4. Dc|kot{| Rkeaxa|a`

a. I{`jxc [taea

Ek`jkgnga da` ekelk|dasaoa` x{elk| dasa rkeaxa|a` da` rk`jadaa` xkha|a

nrtceag' xkfc`jja tk|harac`sa okr{axa` rkga`jja` da` rkeaxno.

l. T{jax

1. Ek`ktaroa` da` ek`jkyag{axc {rasa xt|atkjco da` oklcmaoa` rkeaxa|a` xk|ta

rk`jadaa` la|a`j da` maxa


76/100

;. Dc|kot{| XDE da` [e{e

a. I{`jxc [taea

Ek`jkgnga da` ekelk|dasaoa` x{elk| dasa ea`{xca da` xa|a`a rk`d{o{`j

gac``sa xkfc`jja tk|harac oc`k|ma lcda`j XDE[e{e sa`j nrtceag

l. T{jax

1. Ek`ktaroa` okl{t{fa` XDE &onerktk`xc' o{a`tctax' da` zaot{# xkx{ac dk`ja`

okl{t{fa` rk|{xafaa`


77/100

8. Garn|a` A`jja|a` da` \kagcxaxc Lcasa R|nd{oxc Taf{`


78/100

RT. Rkokl{`a` @{xa`ta|a CCC &Rk|xk|n#

Garn|a` \kagcxaxc Lcasa R|nd{oxc Okgara Xazct Taf{`


79/100

L. Aàgcxcx Faxcg Rk`kgctca`

1. Rk`s{x{à` A`jja|a` Lcasa R|nd{oxc rada RT. Rk|okl{à`

@{xa`ta|a CCC &Rk|xk|n#

RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# eke{gac taf{` l{o{ da|c l{ga`

Ma`{a|c xaerac dk`ja` Dkxkelk| {{`t{o xktcar taf{``sa. Xkf{l{`ja` dk`ja` fag

tk|xkl{t rk|{xafaa` m{ja ek`s{x{` a`jja|a` xkx{ac dk`ja` taf{` l{o{ tk|xkl{t

da` a`jja|a` dcrk|c`hc rk| t|cz{ga`.

Daxa| rk`s{x{à` \OAR {`t{o taf{` sa`j lk|aofc| 81 Dkxkelk|


80/100

sa`j dceaox{d. Xkga`m{t`sa rkdnea` tk|xkl{t lk|xaea%xaea in|e{gc| a`jja|a`

lcasa dcoc|ce ok okl{`. Eaxc`j%eaxc`j okl{` ek`s{x{` a`jja|a` lcasa

r|nd{oxc`sa. A`jja|a` lcasa r|nd{oxc okl{` tk|xkl{t oke{dca` dctc`ma{ da`

dcrkgama|c okelagc dc oa`tn| lkxa| lk|xaea adec`cxt|at{| okl{`. Fag c`c

dceaox{doa` {`t{o ekeaxtcoa` lafza rk|c`hca` tk|xkl{t xkg{|{f`sa tkgaf lkà|%

lkà| xkx{ac. Xktkgaf a`jja|a` lcasa r|nd{oxc tk|xkl{t dcxkt{m{c da` dcxafoa` ngkf

rcercà`' dcoc|ce ok okl{`%okl{` {`t{o dcgaoxaàoa`.

Dagae rk`s{x{à` a`jja|a` lcasa r|nd{oxc' rk|{xafaa` ek`jj{àoa`

xcxtke lcasa xta`da|. Fa|ja xta`da| dctk`t{oa` lk|daxa|oa` rk`jagaea` taf{`%

taf{` sa`j gag{. Fa|ja tk|xkl{t dcoktaf{c xktkgaf m{egaf a`jja|a` lcasa r|nd{oxc

taàea` Okgara Xazct xkgaea xat{ rk|cndk dclajc dk`ja` |k`haà r|nd{oxc

taàea` Okgara Xazct {`t{o rk|cndk sa`j xaea.

Adar{` a`jja|a` lcasa r|nd{oxc rk|{xafaa` dcx{x{` lk|daxa|oa`

a`jja|a` r|nd{oxc. Xkda`joa` a`jja|a` r|nd{oxc dcx{x{` dk`ja` lk|rkdnea`

rada a`jja|a` r|nd{oxc taàea`.

Xkha|a ja|cx lkxa| sa`j tk|eax{o ok dagae lcasa r|nd{oxc okgara xazct

rk|{xafaa` adagaf =

Lcasa taàea`

Lcasa rk`jngafa`

Lcasa rk`s{x{ta`

Lcasa rkelkgca`



81/100

1. Lcasa Taàea`

Sa`j tk|eax{o lcasa taàea` adagaf xke{a lcasa%lcasa sa`j dcokg{a|oa`

{`t{o rkekgcfa|a` taàea` sa`j tkgaf ek`jfaxcgoa`' ra`k`' da` rk`j{er{ga`

faxcg dc gara`ja`' rk`ja`jo{ta` faxcg da|c tkerat%tkerat rk`j{er{ga` ok ral|co'

lcasa {e{e da|c rcercà`' lcasa rke{r{oa` da` jamc t{`ma`ja` xtai.


82/100

Rkekgcfa|aa` la`j{à`' ekxc` da` rk|alnt ral|co

Lcasa rk`jkraoa`

8. Lcasa Rk`s{x{ta`

Lcasa rk`s{x{ta` rada rk|{xafaa` c`c ek|{raoa` lcasa%lcasa gac``sa sa`j

lk|okàa` dk`ja` lcasa r|nd{oxc. [`t{o ek`jfct{`j lkxa|`sa lcasa c`c' rada

tcar lajca` dcl{at in|e{gc|%in|e{gc| ata{ daita| lcasa taelafa`. Fcer{à` da|c

daita| lcasa taelafa` tk|xkl{t ek|{raoa` tntag lcasa rk`s{x{ta`. Lcasa

rk`s{x{ta` rada rk|{xafaa` c`c tk|dc|c da|c =

Lcasa rk`s{x{ta` taàea`

Lcasa rk`s{x{ta` {e{e

Lcasa rk`s{x{ta` rk`jngafa`

4. Lcasa Rkelkgca`

Lcasa rkelkgca` rada rk|{xafaa` c`c ek|{raoa` lcasa%lcasa sa`j lk|okàa`

dk`ja` rkelkgca` r|nd{oxc da|c rcfao oktcja. Lcasa rkelkgca` rada rk|{xafaa`

c`c tk|dc|c da|c =

Lcasa rkelkgca` r|nd{oxc RC\

Lcasa rkelkgca` r|nd{oxc |aosat


83/100

1.2:;.24:.;:3 {`t{o tntag lcasa`sa dk`ja` o{a`tctax a`jja|a` xklkxa|

;


84/100

Da` rk|c`hca` o{a`tctax a`jja|a` =

Okl{` xk`dc|c 42:.336.992 oj

RC\ 13.3:1.3;3 oj

\aosat 3:.


85/100

Da` rk|c`hca` o{a`tctax a`jja|a` =

R|nd{oxc RC\ 13.3:1.3;3 oj

R|nd{oxc \aosat 3:.


86/100

Rk`scera`ja` Lcasa Ta`aea`

A`jja|a` lcasa ta`aea` okgara xazct taf{`


87/100

rkekgcfa|a` agat%agat' xk|ta iaotn|%iaotn| gac` sa`j lk|f{l{`ja` dk`ja`

rk`jngafa`.

Lk|daxa|oa` rk|lk`dc`ja` a`ta|a |kagcxaxc lcasa rk`jngafa` dk`ja`

a`jja|a` lcasa rk`jngafa`' eaoa rcerc`a` darat ek|{e{xoa` oklcmaoxa`aa`

sa`j dcrk|g{oa` xkf{l{`ja` dk`ja` rk`jk`dagca` lcasa rk`jngafa` {`t{o

rk|cndk lk|co{t`sa. Rada taf{`


88/100

Xkgcxcf xklkxa| \r 89.849.4


89/100

taf{`


90/100

4. Rk`jk`dagca` lcasa rkelkgca`

Rk`jk`dagca` lcasa rkelkgca` c`c ekgcr{tc rk`jk`dagca` lcasa rkelkgca`

r|nd{oxc RC\ da` lcasa rkelkgca` r|nd{oxc |aosat. Lkxa|`sa |kagcxaxc lcasa

rkelkgca` {`t{o xktcra oj r|nd{oxc okgara xazct {`t{o taf{`


91/100

Rk|lkdaa` o{a`tctax

5 &o{a`tctax xkx{`jj{f`sa o{a`tctax xta`da|# v fa|ja xta`da|

5 & 144.:11.4:8 11:.


92/100

Rk`scera`ja` Lcasa R|nd{oxc

A`jja|a` lcasa r|nd{oxc okgara xazct taf{`


93/100

Ek`{|{t rcfao ea`amkek` rk|{xafaa`' lklk|ara iaotn| rk`sklal

|kagcxaxc lcasa r|nd{oxc okgara xazct taf{`


94/100

LAL Y

OKXCER[GA@ DA@ XA\A@

Lk|daxa|oa` {|aca` da` rkelafaxa` xkha|a tkn|ctcx' da` faxcg |cxkt rada

RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# Ekda`' xk|ta aàgcxa da` kyag{axc

tk|fadar faxcg rk`kgctca` sa`j dcgao{oa`' eaoa rada lal gcea c`c rk`{gcx aoa`

ek`hnla ekà|co lklk|ara okxcer{ga` da` ekelk|coa` xa|a` sa`j darat

dcgao{oa` da` e{`joc` lk|eaìaat lajc rk|{xafaa`.

A. Okxcer{ga`

1. R|nxkx rk`s{x{à` a`jja|a` lcasa r|nd{oxc rada RT. Rk|okl{à` @{xa`ta|a

CCC &Rk|xk|n# x{daf tk|xt|{ot{| dk`ja` laco dceaà rk`s{x{à` a`jja|a`

dce{gac da|c rk|k`haàa` r|nd{oxc taàea` ek`jfaxcgoa`' oke{dca`

lk|daxa|oa` rk|k`haàa` tk|xkl{t aoa` dcx{x{` a`jja|a` r|nd{oxc da`

lk|daxa|oa` a`jja|a` r|nd{oxc tk|xkl{t aoa` dcx{x{` a`jja|a` lcasa

r|nd{oxc.


95/100

4. Lcasa r|nd{oxc okgara xazct RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# tk|dc|c

da|c 4 {`x{| sact{ lcasa taàea`' lcasa rk`jngafa`' lcasa rk`s{x{ta` da`

lcasa rkelkgca`.

;. Xagaf xat{ r|nxkx rk`jazaxa` lcasa r|nd{oxc rk|{xafaa` adagaf dk`ja`

ek`jaàgcxa rk`scera`ja` lcasa. Tarc rk|{xafaa` lkg{e ek`jaàgcxa

rk`scera`ja` sa`j tk|madc xkha|a gklcf dagae' fa`sa xklatax ek`jfct{`j

lkxa| rk`scera`ja` a`ta|a a`jja|a` da` |kagcxaxc &`cgac ea{r{` rk|xk`taxk#.

9. Lk|daxa|oa` aàgcxa rk`scera`ja` lcasa r|nd{oxc taf{`


96/100

L. Xa|a`

1. Rk|{xafaa` xklaco`sa ekecxafoa` a`ta|a lcasa ya|calkg da` lcasa tktar' aja|

rk`jk`dagca` darat dcgao{oa` dk`ja` kikotci. Ata{ rk|{xafaa` darat

ek`s{x{` a`jja|a` igkoxclkg' sact{ ek`s{x{` a`jja|a` {`t{o lklk|ara

o{a`tctax r|nd{oxc' ek`jc`jat RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# c`c

adagaf rk|{xafaa` rk|okl{à` sa`j |k`haà o{a`tctax r|nd{oxc`sa hk`dk|{`j

tcdao darat dcraxtcoa` oa|kà dcrk`ja|{fc ngkf la`sao iaotn| sa`j m{ja tcdao

raxtc' ecxag`sa = iaotn| agae. Xkgac` ct{ rk`jj{àa` a`jja|a` igkoxclkg gklcf

laco {`t{o t{m{a` rk`jk`dagca` lcasa.


97/100

sa`j dcl{t{foa` j{à ek`c`daoga`m{tc aàgcxa rk`scera`ja` sa`j tkgaf

dcgao{oa` aja| r|nxkx rk`jk`dagca` rk|{xafaa` xkha|a okxkg{|{fa` gklcf

xker{|à.

;. Rk|{xafaa` xklaco`sa ek`c`joatoa` r|nd{oxtcyctax okl{` xk`dc|c j{à

ek`j{|a`jc oktk|ja`t{`ja` tk|fadar rkelkgca` r|nd{oxc da|c rcfao oktcja

&ecxag`sa = r|nd{oxc |aosat# sa`j rada ok`sataa``sa tcdao kikotci da`

kicxck`. Fag c`c tkl{otc da|c rk`scera`ja` sa`j h{o{r tc`jjc. Ata{ oaga{

ekea`j dcl{t{foa`' r|nxkx rkelkgca` da|c rcfao oktcja c`c rk|g{ dctc`ma{

{ga`j ata{ dctkgctc gklcf ma{f xk|ta ada rk`jk`dagca` of{x{x da|c rcfao

eaàmkek` rk|{xafaa`.



98/100

DAITA\ R[XTAOA

Adcxar{t|n' J{`aza` d` Ea|za` Ax|c'


99/100

Zkgxhf' Jgk`` A.' \n`agd Z. Fcgtn`' da` Ra{g @. Jn|dn`'


100/100

LKLA@ R\ND[OXC DA@ LKLA@ RNONO RK@M[AGA@ OKGARA XAZCT

RK\CNDK 21 MA@[A\C xd 81 DKXKELK\

analisis anggaran biaya produksi sebagai alat perencanaan dan pengendalian biaya produksi pada pt....

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