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7/31/2019 ANALISIS PENDEKATAN TARGET COSTING SEBAGAI ALAT PENILAIAN EFISIENSI PRODUKSI SEMEN PADA PT. SEMEN TO

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M@MEARAR XC@FCOMVM@ VMZKCV BNRVA@K RCJMKMA MEMV

XC@AEMAM@ CIARAC@RA XZNFSORA RCLC@ XMFMXV. RCLC@ VN@MRM FA OMJSXMVC@

XM@KOCX

ROZAXRA

NECD 7

MZ[A@M @NYACM@VA MEALSFFA@

M2== 8; 9;8

IMOSEVMR CON@NLA

GSZSRM@ MOS@VM@RAS@AYCZRAVMR DMRM@SFFA@

LMOMRRMZ

:8=:


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:

M@MEARAR XC@FCOMVM@ VMZKCV BNRVA@K RCJMKMA MEMV

XC@AEMAM@ CIARAC@RA XZNFSORA RCLC@ XMFMXV. RCLC@ VN@MRM FA OMJSXMVC@

XM@KOCX

NECD 7

MZ[A@M @NYACM@VA MEALSFFA@

M2== 8; 9;8

Rozaxra Rmzgm`m Ec`komx S`vso Lclc`sda Rcjmkam` RqmzmvKs`m Lc`bmxma Kcemz Rmzgm`m Con`nla Gszsrm` Mos`vm`ra

Xmfm Imosevmr Con`nla S`ayczravmr Dmrm`sffa`

Lmomrrmz

Farcvsgsa Necd 7

Xcljalja`k A Xcljalja`k AA

Fzm. Dg. Rza Rs`fmza% L.Ra% Mo Fzr. Rqmlrsffa`% L.Ra Mo

@ax 7 =1998::8=116=::88= @ax 7 =19;86=6=116=:=88=


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2

OMVM XC@KM@VMZ

Medmlfseaeemd% rckmem xsga fm` rqsosz ocdmfazmv Meemd R[V qm`k vcemd

lcljczaom` zmdlmv% dafmqmd% rczvm ocalm`m` fm` aels qm`k fmeml ocxmfm oavm

rclsm. Rdmem{mv fm` rmeml gskm xc`sear dmvszom` ocxmfm Zmrseseemd Lsdmllmf

RM[% jcrczvm xmzm ocesmzkm,@qm% rmdmjmv,@qm% rczvm xmzm xc`kaosv,@qm da`kkm modaz

wmlm`.

Vsearm` aà mfmemd jsmd vm`km` fmza xc`sear qm`k faramxom` rcjmkma rqmzmv

s`vso lczmad kcemz rmzgm`m xmfm Gszsrm` Mos`vm`ra% Imosevmr Con`nla Sàyczravmr

Dmrm`sffa` Lmomrrmz. Xc`sear oczmx omea lc`clsom` jcjczmxm ocrseavm` fm`

dmljmvm` fmeml lc`qcecrmaom` rozaxra aà% rcda`kkm fmeml xc`qsrs`m``qm rozaxra aà

lcemesa jm`qmo farosra% lmrsom`% rczvm onzcora fmza jczjmkma xadmo.

Rcaza`k fc`km` rcecrma`qm rozaxra aà lmom fc`km` rckmem ocvsesrm`%

ocaodemrm`% fm` oczc`fmdm` dmva% xc`sear lc`qmlxmaom` zmrm vczalm omrad qm`k vafmo

vczda`kkm ocxmfm Ajs`fm Dg. Dmirmd% L. ROL.% fm` Mqmdm`fm Fzr. D. Mealsffa`

qm`k vcemd lcljczaom` rckmem`qm jmka xc`sear% omrad rmqm`k qm`k vsesr fm` vmo

vczda`kkm% s`vmam` fnm% fm` vcvcrm` ocza`kmvm``qm farcvamx em`komd xc`sear lc`qmfmza

jmd{m vafmo mfm rcrsmvs qm`k fmxmv xc`sear jczaom` s`vso fmxmv lcljmemr gmrm,gmrm

lczcom rcema` fmza fnm fm` ocrs`kksdm` dmva. Vczalm omrad gskm jsmv rmsfmzm,

rmsfmzmos mvmr rckmem fsos`km``qm.

Sbmxm` vczalm omrad fm` xc`kdmzkmm` vmo esxm xc`sear rmlxmaom` ocxmfm

xadmo,xadmo qm`k vcemd lcljm`vs vczrcecrmaom``qm rozaxra aà% vczsvmlm ocxmfm 7


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6

=. Jmxmo FZ. D. Mjfse Dmlaf Dmjjc% RC.% L.Ra.% rcemos ocvsm Gszsrm` Mos`vm`raImosevmr Con`nla Sàyczravmr Dmrm`sffa` Lmomrrmz.

:. Jmxmo Fzr. Rqmdzaz% L.Ra% Mo% rcemos rcozcvmzar Gszsrm` Mos`vm`ra ImosevmrCon`nla Sàyczravmr Dmrm`sffa` Lmomrrmz vczalm omrad mvmr jm`vsm``qm.

2. Ajs Fzm. Dg. Rza Rs`fmza% L.Ra% Mo rcjmkma xcljalja`k A qm`k vcemd jm`qmolcljczaom` jalja`km` fm` rmzm`,rmzm``qm rcemlm xc`searm` rozaxra aà.

6. Jmxmo Fzr. Rqmlrsffa`% L.Ra% Mo rcjmkma xcljalja`k AA qm`k vcemd lcesm`kom`{movs`qm lcljalja`k fm` rmzm`,rmzm``qm rcemlm xc`searm` rozaxra aà.

3. Jmxmo Fzr. Mrza Srlm`% L.Ra% Mo rcemos fnrc` xc`mrcdmv momfclao qm`k vcemdjm`qmo lcljm`vs fmeml lc`qcecrmaom` rvsfa% rczvm rceszsd rvmi xc`kmgmz

Sàyczravmr Dmrm`sffa` qm`k vcemd lcljalja`k fm` lcljczaom` lmvcza

xczoseamdm` ocxmfm xc`sear.

9. Fnrc`,fnrc` Xc`ksga Rozaxra vczalm omrad eels fm` jm`vsm``qm fafmemlxc`ksgam`.

;. Xmo Abme% Xmo Mrn% Xmo Nrbmz% Xmo Vmzzs% fm` rceszsd Rvmii Imosevmr Con`nlaS@DMR vczalm omrad rckmem jm`vsm``qm rcemlm aà.

4. Rszqm Zaf{m` Rcvam{m` Jmrn% vczalm omrad mvmr rckmem omrad rmqm`k`qm%xczdmvam`% `mrcdmv% fm` fsos`km` qm`k vcemd fajczaom` rcemlm aà.

1. Rmdmjmv,rmdmjmvos Lmzdsomm $Azm% Mfc% Aar% @sz A`fmd% Miza% @nà% A`fmd% fm`Vm`vc Xavvn! vczalm omrad mvmr fsos`km` fm` fnm`qm.

=8.JBnq kazer $A`fza% Icvzc% Oaoq% Vza! vczalm omrad mvmr rckmem jm`vsm` fm`fsos`km``qm.


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==.Vclm`,vclm` m`komvm` 8; zcksecz rnzc% vczsvmlm [a{a Knljce fm` ocesmzkmJBnq vczalm omrad mvmr rckmem jm`vsm` fm` fsos`km``qm.

=:.Rceszsd ocesmzkm jcrmzos qm`k vmo dc`va,dc`va`qm lcljczaom` fnzn`km` fm` fnmocxmfm xc`sear% vczalm omrad jm`qmo mvmr rckmem xczdmvam` omeam`.

=2.Ocxmfm rceszsd xadmo qm`k vafmo fmxmv rmqm rcjsvom` `mlm`qm rmvs,xczrmvs%vczalm omrad vcemd jczoc`m` lcljczaom` jm`vsm` jmao lnzae lmsxs` lmvczame

rcda`kkm xc`sear fmxmv lc`qcecrmaom` rozaxra aà.

Rclnkm Meemd R[V lc`czalm fm` lcljmemr rckmem ocjmaom` xadmo,xadmo

qm`k vcemd lcljm`vs xc`sear rcemlm aà% Mla`.

Modaz`qm fc`km` rckmem oczc`fmdm` dmva lndn` lmmi mvmr rckmem ocoszm`km`

omzc`m xc`sear lc`qmfmza jmd{m rozaxra aà gmsd fmza ocrclxsz`mm`. Rclnkm rozaxra

aà jarm lc`gmfa jmbmm` qm`k jczlmìmmv faoclsfam` dmza% Mla` Qm Zmjjme Memla`.

[mrrmemls Memaosl [mzmdlmvseemda [mjmzmomvs

Lmomrrmz% Icjzsmza :8=:

Xc`sear


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9

FMIVMZ ARA

Dmemlm`

DMEMLM@ GSFSE .......................................................................................... a

DMEMLM@ XC@KCRMDM@ XCLJALJA@K ................................................. aa

DMEMLM@ XC@KCRMDM@ XC@KSGA ........................................................... aaa

MJRVZMO ......................................................................................................... ay

OMVM XC@KM@VMZ ....................................................................................... y

FMIVMZ ARA ...................................................................................................... yaa

FMIVMZ VMJCE .............................................................................................. at

FMIVMZ ROCLM ............................................................................................. t

JMJ A XC@FMDSESM@ ............................................................................. =

=.=. Emvmz Jcemom`k ........................................................................... =

=.:. Lmrmemd Xnono ........................................................................... 2

=.2. Vsgsm` Xc`ceavam` ........................................................................ 2

=.6. Ocks`mm` Xc`ceavam` ................................................................... 6

JMJ AA EM@FMRM@ VCNZA ......................................................................... 3

:.=. Xc`kczvam` Jamqm ......................................................................... 3

:.:. Oemraiaomra Jamqm ........................................................................ ;

:.2. Xc`kczvam` Jamqm Xznfsora ......................................................... 4

:.6. Xc`kczvam` Vmzkcv Bnrva`k .......................................................... =:

:.3. Lnfce Xc`czmxm` Vmzkcv Bnrva`k ............................................... =3

:.9. Xza`rax,Xza`rax Xc`czmxm` Vmzkcv Bnrva`k .................................. =9

:.;. Mrslra Fmrmz Vmzkcv Bnrva`k .................................................... =1

:.4. Oc`fmem Xc`czmxm` Vmzkcv Bnrva`k ............................................ :8

:.1. Ymzamjce Bnrva`k ......................................................................... :8

:.=8 Xc`kczvam` Isee Bnrva`k .............................................................. ::

:.== Oczm`kom Xclaoazm` .................................................................... :9


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JMJ AAA LCVNFC XC@CEAVAM@ .................................................................... :4

2.=. Fmczmd fm` [movs Xc`ceavam` ...................................................... :4

2.:. Lcvnfc Xc`kslxsem` Fmvm ......................................................... :4

2.2. Gcàr fm` Rsljcz Fmvm ................................................................ :1

2.6. Lcvnfc M`mearar ........................................................................... :1

2.3. Rarvclmvaom Xcljmdmrm` ............................................................. 2=

JMJ AY KMLJMZM@ SLSL XCZSRMDMM@ ........................................... 2:

6.=. Rcgmzmd Ra`komv Jczfaza`qm XV. Rclc` Vn`mrm .......................... 2:

6.:. Rvmvsr Xczsrmdmm` ....................................................................... 23

6.2. Rvmvsr Nzkmàrmra ........................................................................ 29

6.6. Szmam` Vskmr .............................................................................. 24

6.3. Xznrcr Xznfsora ........................................................................... 62

JMJ Y DMRAE M@MEARAR FM@ XCLJMDMRM@ ....................................... 6;

3.=. M`mearar Jamqm Xznfsora fm` @n` Xznfsora ................................ 6;

3.:. M`mearar Xc`czmxm` Vmzkcv Bnrva`k rcjmkma memv Xcàemam`

Ciarac`ra Xznfsora Rclc` ............................................................ 31

JMJ YA OCRALXSEM@ FM@ RMZM@,RMZM@ .......................................... 96

9.=. Ocralxsem` ................................................................................. 96

9.:. Rmzm`,Rmzm` ................................................................................. 93

FMIVMZ XSRVMOM ........................................................................................ 99


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FMIVMZ VMJCE

Dmemlm`VMJCE 3.= XV. RCLC@ VN@MRM FA OMJSXMVC@ XM@KOCX

FMVM XZNFSORA RCLC@ VMDS@ :884 RF :8=8 ............. 64

VMJCE 3.: JCRMZ@QM JAMQM JMDM@ JMOS EM@KRS@K

VMDS@ :884 RF VMDS@ :8=8 .............................................. 61

VMJCE 3.2 FMVM JAMQM VC@MKM OCZGM EM@KRS@KVMDS@ :884 RF VMDS@ :8=8 .............................................. 3=

VMJCE 3.6 JCRMZ@QM JAMQM NYCZDCMF XMJZAO VMDS@ :884

RF VMDS@ :8=8 ..................................................................... 32

VMJCE 3.3 JCRMZ@QM JAMQM @N@ XZNFSORA VMDS@ :884 RF:8=8 ............................................................................................ 33

VMJCE 3.9 FMVM YNESLC XC@GSMEM@ RCLC@ VMDS@ :884:8=8 $FMEML VN@! ................................................................ 39

VMJCE 3.; FMVM DMZKM GSME XCZVN@ RCLC@ VMDS@ :884

RF VMDS@ :8=8 ..................................................................... 3;

VMJCE 3.4 EMXNZM@ EMJM ZSKA FMEML XC@GSMEM@ RCLC@VMDS@ :884:8=8 ................................................................. 3;

VMJCE 3.1 DMRAE XCZDAVS@KM@ JAMQM $JAMQM XZNFSORA FM@

JAMQM @N@ XZNFSORA! XCZ VN@ VMDS@ :884 RFVMDS@ :8=8 ............................................................................. 31

VMJCE 3.=8 JCRMZ@QM LMZKA@ EMJM FMEML XC@GSMEM@

RCLC@ $LC@SZSV XCZSRMDMM@! ................................... 98

VMJCE 3.== XCZDAVS@KM@ VMZKCV BNRVA@K FMEML XC@GSMEM@RCLC@ VMDS@ :884 RF VMDS@ :8=8 ............................... 9=

VMJCE 3.=: XCZDAVS@KM@ LMZKVA@ EMJM FMEML XC@GSMEM@

RCLC@ $LC@SZSV VMZKCV BNRVA@K! ............................ 92

VMJCE 3.=2 XCZJM@FA@KM@ JAMQM LC@SZSV XCZSRMDMM@FC@KM@ LC@SZSV VMZKCV BNRVA@K FMEML

XC@GSMEM@ RCLC@ VMDS@ :884 RF VMDS@ :8=8 ....... 96


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1

FMIVMZ ROCLM

Dmemlm`

=. Aesrvzmra Vmzkcv Bnrva`k ............................................................................ =2

:. Zm`vma @aema fm` Vmzkcv Bnrva`k ............................................................... =3

2. Vmzkcv Bnrva`k Lnfce ............................................................................... =9

6. Xza`rax,xza`rax Xc`czmxm` Vmzkcv Bnrva`k ................................................ =;

3. Oczm`kom Xaoaz .......................................................................................... :;

9. Rvzsovsz Nzkm`armra Xczsrmdmm` XV. Rclc` Vn`mrm Xm`kocx ................... 2;

;. Xznrcr Xznfsora Rclc` ............................................................................ 69


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=

JMJ A

XC@FMDSESM@

=.= Emvmz Jcemom`k Lmrmemd

Vm`vm`km` svmlm jmka xmzm mos`vm` lm`mgclc` fc{mrm aà mfmemd

lcljczaom` aìnzlmra qm`k jczvsgsm` s`vso lcljm`vs lcà`komvom` ocs`kksem`

onlxcvavai xczsrmdmm` fc`km` lc`kcljm`kom` xzmovao,xzmovao mos`vm`ra lm`mgclc`

qm`k fmxmv lc`fsos`k vskmr,vskmr lm`mgczame.

S`vso lc`bmxma osmeavmr aìnzlmra mos`vm`ra qm`k fadmzmxom`% lmom xmzm

mos`vm` lm`mgclc` favs`vsv s`vso rclmoralme ls`koa` lc`fmqmks`mom`

ocmdeam``qm jczsxm xclmdmlm` lcvnfc fm` vcoào mos`vm`ra lm`mgclc` qm`k vczsr

lc`kmemla xczocljm`km`. Necd omzc`m avs xmzm mos`vm` lm`mgclc` xczes vm`kkmx

vczdmfmx xczsjmdm` ea`kos`km` corvcz` lmsxs` a`vcz` rczvm lcà`komvom` osmeavmr

xznicra rcaza`k fc`km` xczocljm`km` fsàm srmdm.

Mkmz fmxmv lcljm`vs xmzm xalxa`m` xczsrmdmm` fmeml xcljsmvm`

ocxsvsrm`% lmom mos`vm` lm`mgclc` xczes lclmdmla fm` lc`kaosva rcvamx movayavmr

fmza lmra`k,lmra`k is`kra lm`mgclc` fmeml xczsrmdmm`% rmemd rmvs`qm mfmemd

jczomavm` fc`km` xc`c`vsm` dmzkm gsme% dme aà xczes faxczdmvaom` omzc`m fc`km`

mfm`qm xczrma`km` qm`k rclmoa` ocvmv fm` onlxcvavai rcda`kkm lcljsmv xc`cvmxm`

dmzkm gsme xznfso jsom` dme kmlxm`k. Dmzkm gsme oczmx favc`vsom` necd xmrmz%

rcda`kkm dmzkm xmrmz $lmzocv xzabc! faks`mom` s`vso lc`c`vsom` vmzkcv jamqm

=


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qm`k farcemzmrom` fc`km` jamqm,jamqm qm`k vcemd faocesmzom` fmeml xznfsora% qm`k

faoc`me fc`km` lmrmemd vmzkcv bnrva`k.

Dme aà xczes faxczdmvaom` necd xczsrmdmm` lc`kc`ma xc`c`vsm` dmzkm qm`k

fafmrmzom` xmfm m`kkmxm` jmd{m xznfso vcemd rcecrma fajsmv% vcemd fadavs`k dmzkm

xnono jamqm`qm fm` ramx s`vso faxmrmzom`% `mls` dme avs vafmo rcemes jczemos%

jm`qmo xczsrmdmm` jcrmz qm`k lc`czmxom` szsvm` qm`k rcjmeao`qm% mzva`qm

xczsrmdmm`,xczsrmdmm` vczrcjsv vcemd lc`kcvmdsa jczmxm dmzkm gsme s`vso xznfso`qm%

rcda`kkm xczrnmem` xnono qm`k fadmfmxa necd xczsrmdmm` vczrcjsv mfmemd jmkmalm`m

bmzm lcljsmv xznfso fc`km` dmzkm gsme qm`k rsfmd xmrva `mls` vcvmx lc`kdmraeom`

lmzka` ocs`vs`km` qm`k lclmfma vm`xm lc`knzjmòm` osmeavmr fm` àema qm`k mom`

farczmdom` ocxmfm xcem`kkm`.

Vmzkcv bnrva`k lczsxmom` xc`c`vsm` jamqm lmoralsl qm`k fals`koaòm`

jmka xcljsmvm` rcjsmd xznfso fm` oclsfam` lczm`bm`k xznvnvaxc qm`k

lc`ks`vs`kom` fc`km` oc`fmem jamqm lmoralsl qm`k vcemd favcvmxom`. Lc`ka`kmv

jckavs xc`va`k`qm lmrmemd vmzkcv bnrva`k% lmom dme aà xczes faxczdmvaom` necd

xczsrmdmm` XV. Rclc` Vn`mrm fa Omjsxmvc` Xm`kocx% falm`m fmeml lc`gmemòm`

ockamvm` xznfsora rclc`% lmom xczsrmdmm` xczes lc`czmxom` vmzkcv bnrva`k fmeml

xznfsora`qm. Vsgsm` qm`k a`ka` fabmxma necd xczsrmdmm` fc`km` lc`czmxom` vmzkcv

bnrva`k mfmemd s`vso lc`c`vsom` dmzkm xnono xznfso rcrsma fc`km` qm`k faa`kaòm`

$vmzkcv! rcjmkma fmrmz xc`cvmxm` dmzkm gsme xznfso s`vso lclxcznecd emjm qm`k

faa`kaòm` necd xczsrmdmm`. Dme aà rm`kmv jmao s`vso favczmxom` necd xczsrmdmm`

mkmz xczsrmdmm` fmxmv lc`kcenem jamqm $bnrv lm`mkclc`v! fc`km` jmao% fm` s`vso


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lc`bmxma vsgsm` xczsrmdmm` lcljc`vso rcjsmd val s`vso xc`kcljm`km` xznfso

qm`k jczvm`kks`kgm{mj lczm`bm`k xznfso qm`k fmxmv fajsmv fc`km` jamqm qm`k

vafmo ecjad jcrmz fmza vmzkcv jamqm qm`k vcemd fadavs`k necd xczsrmdmm`% rcda`kkm

fc`km` lc`kks`mom` xc`fcomvm` vmzkcv bnrva`k% lmom fadmzmxom` fmxmv fagmfaom`

rcjmkma memv xcàemam` ciarac`ra xznfsora rclc` xmfm XV. Rclc` Vn`mrm fa Omjsxmvc`

Xm`kocx.

Jczfmrmzom` szmam` vczrcjsv fa mvmr lmom xc`sear vczvmzao fmeml lclaead

gsfse rozaxra aà 7 M`mearar Xc`fcomvm` Vmzkcv Bnrva`k Rcjmkma Memv Xcàemam`

Ciarac`ra Xznfsora Rclc` Xmfm XV. Rclc` Vn`mrm fa Omjsxmvc` Xm`kocx .

=.: Lmrmemd Xnono

Jczfmrmzom` emvmz jcemom`k lmrmemd qm`k vcemd faoclsomom` rcjcesl`qm%

jczaosv aà farmgaom` zslsrm` lmrmemd rcjmkma jczaosv 7 Mxmomd xc`fcomvm` vmzkcv

bnrva`k xmfm XV. Rclc` Vn`mrm fa Omjsxmvc` Xm`kocx fmxmv fagmfaom` rcjmkma memv

xcàemam` ciarac`ra xznfsora Rclc`>.

=.2 Vsgsm` Xc`ceavam`

Xc`ceavam` aà jczvsgsm` 7

=. S`vso lc`kcvmdsa xczocljm`km` dmzkm xnono fm` dmzkm gsme rclc` qm`k fabmxmaxmfm XV. Rclc` Vn`mrm fa Omjsxmvc` Xm`kocx

:. S`vso lc`kcvmdsa xc`fcomvm` vmzkcv bnrva`k mkmz fmxmv fagmfaom` rcjmkma memvxcàemam` ciarac`ra fmeml xznrcr xznfsora rclc`.


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14/77

3

JMJ AA

VA@GMSM@ XSRVMOM

:.= Xc`kczvam` Jamqm

Fmeml mos`vm`ra fa A`fn`cram vczfmxmv arvaemd,arvaemd jamqm% jcjm`% fm` dmzkm

xcznecdm` qm`k afc`vao fc`km` bnrv fmeml eavczmvsz mos`vm`ra jczjmdmrm A`kkzar.

Dmzkm xcznecdm` jamrm`qm faks`mom` s`vso xc`knzjm`m` lmìmmv con`nlar qm`k

faemosom` s`vso lc`fmxmvom` rsmvs movaym. Vczlmrso fmeml ocenlxno dmzkm

xcznecdm` mfmemd dmzkm jcea fm` xc`knzjm`m` ema``qm qm`k faemosom` s`vso

lclxczramxom` movaym qm`k jczrm`kosvm` rmlxma ramx faks`mom`. Arvaemd jamqm

slsl`qm faks`mom` s`vso xc`knzjm`m` lmìmmv con`nlar s`vso lclxcznecd gmrm

qm`k vafmo faomxavmearaz àema`qm. Jcjm` lczsxmom` jamqm qm`k vafmo fmxmv

lcljczaom` lmìmmv fa lmrm qm`k mom` fmvm`k mvms afc`vao fc`km` jamqm mvms dmzkm

xcznecdm` qm`k rsfmd dmjar lmrm lmìmmv`qm. Jczoc`mm` fc`km` jmvmrm` qm`k

vczmodaz aà falm`m vczfmxmv jamqm qm`k em`krs`k faxczemosom` rcjmkma jcjm` fmeml

xcemxnzm` ocsm`km` on`yc`ran`me% lmom arvaemd jamqm rcza`k faks`mom` rcbmzm

jczkm`vam` fc`km` arvaemd jcjm`.

Dm`rc` fm` Ln{c` $:888 7 24! lc`kclsomom` jmd{m 7 Jamqm mfmemd omr

mvms àema cosaymec` omr qm`k faonzjmòm` s`vso jmzm`k mvms gmrm qm`k fadmzmxom`

lcljm{m ocs`vs`km` lmrm aà fm` lmrm fmvm`k s`vso nzkmàrmra.

Jamqm faocesmzom` s`vso lc`kdmraeom` lmìmmv fa lmrm fcxm`. Fmeml

xczsrmdmm` xc`kdmrae emjm% lmìmmv fa lmrm fcxm` jamrm`qm jczmzva xc`fmxmvm`.

3


15/77

9

Omzc`m jamqm faks`mom` fmeml lclxcznecd xc`fmxmvm`% jamqm aà falmorsfom`

s`vso jamqm qm`k faks`mom` farcjsv jcjm`.

Jczaosv aà xc`kczvam` jamqm faoclsomom` necd Rs`mzvn $:886 7 :! jmd{m

jamqm mfmemd dmzkm xnono mvms jmkam``qm qm`k vcemd falmìmmvom` mvms faon`rslra

s`vso lclxcznecd xc`fmxmvm`. Rcfm`kom` Ls}nfal $:883 7 =6:! lc`kmvmom`

jmd{m 7 jamqm mfmemd meazm` ocesmz mvms xc`kks`mm` movaym% mvms vczgmfa`qm svm`k

$mvms onlja`mra fa m`vmzm ocfsm`qm! fmza xc`qczmdm` mvms xznfsora jmzm`k%

xc`qczmdm` gmrm mvms xcemorm`mm` ockamvm` svmlm rsmvs xczsrmdmm`.

Fmza fciaàra fa mvmr fmxmv fagcemrom` jmd{m slsl`qm rcbmzm `nzlme jamqm

vczgmfa omzc`m ockamvm`,ockamvm` qm`k lc`qcjmjom` xc`kcesmzm` omr $mvms xmfm

modaz`qm lc`qcjmjom` xc`kcesmzm` omr! qm`k jczomavm` fc`km` srmdm s`vso

lc`kdmraeom` xc`fmxmvm`.

Rcema` avs [avgmorn`n $:889 7 9! lc`kclsomom` jmd{m 7 jamqm mfmemd rsmvs

xc`knzjm`m` rsljcz fmqm s`vso lc`bmxma rsmvs vsgsm` vczvc`vs . Fc`km` xczomvmm`

ema`% jamqm rcjmkma rmvsm` ln`cvcz mvmr xc`knzjm`m` jmzm`k fm` gmrm s`vso

lclxcznecd lmìmmv fa lmrm oaà mvms lmrm qm`k mom` fmvm`k% fm` jamqm mvms bnrv

mfmemd rmlm fc`km` xc`knzjm`m` rsljcz fmqm con`nla $zcrnszbcr!.

Lszrqafa $:884 7 =2! lc`kclsomom` jmd{m 7 jamqm mfmemd xc`knzjm`m`

rsljcz con`nla jmao qm`k jcz{sgsf lmsxs` vafmo jcz{sgsf qm`k fmxmv fasosz

fmeml rmvsm` sm`k% qm`k vcemd vczgmfa mvms mom` vczgmfa s`vso lc`bmxma vsgsm`

vczvc`vs. Fc`km` omvm ema` jamqm lczsxmom` rsmvs xc`knzjm`m` qm`k fmxmv


16/77

;

lc`kszm`ka omr mvms dmzvm ema``qm s`vso lc`bmxma vsgsm`% jmao qm`k fmxmv

fajcjmòm` xmfm rmmv aà lmsxs` xmfm rmmv qm`k mom` fmvm`k.

Xzm{azn`cknzn fm` Xsz{m`va $:881 7 =1! lc`qmvmom` jmd{m 7 jamqm mfmemd

omr fm` rcvmzm omr qm`k faonzjmòm` s`vso lclxznfsora mvms lclxcznecd jmzm`k

mvms gmrm qm`k fadmzmxom` mom` lclxcznecd lmìmmv mvms ocs`vs`km` falmrm

lc`fmvm`k.

Jamqm lczsxmom` omr mvms àema rcvmzm fc`km` omr qm`k faonzjmòm` s`vso

jmzm`k fm` gmrm qm`k fadmzmxom` fmxmv lcljczaom` lmìmmv xmfm rmmv aà mvms lmrm

lc`fmvm`k jmka nzkmàrmra% farcjsv rcvmzm fc`km` omr omzc`m rsljcz fmqm `n` omr

fmxmv favsomzom` fc`km` jmzm`k mvms gmrm qm`k faocdc`fmoa.

:.: Oemraiaomra Jamqm

Oemraiaomra jamqm fmxmv fadsjs`kom` fc`km` rsmvs xznrcr xznfsora fmeml

xczsrmdmm` a`fsrvza jmao qm`k lclxs`qma dsjs`km` em`krs`k lmsxs` vafmo

em`krs`k% qmavs jczdsjs`km` fc`km` 7

m. Xznfsoj. Yneslc xznfsorab. Fcxmzvclc` lm`simovszf. Xczanfc mos`vm`ra

Jamqm gskm fmxmv faoemraiaom` lc`szsv Lszrqafa $:884 7 =3! fmeml

dsjs`km``qm fc`km` nxczmra xczsrmdmm`% qmavs jamqm nxczmran`me $jamqm xc`gsmem`

fm` jamqm mflaàrvzmra slsl! fm` jamqm `n`,nxczmran`me% mzva`qm jamqm qm`k vcemd


17/77

4

faocesmzom` fm` faxczdavs`kom` `mls` vafmo lclxs`qma dsjs`km` em`krs`k fc`km`

srmdm xnono xczsrmdmm`% larme`qm jamqm js`km s`vso xczsrmdmm` a`fsrvza

lm`simovsz. Jamqm gskm fmxmv faoemraiaomraom` jczfmrmzom` vczbmxma`qm vsgsm` mvms

ocrclxmvm`% larme`qm rsò bnrv nxxnzvsàvq bnrv% nsv ni xnbocv bnrv% jamqm

faiczc`rame% fm` ema``qm.

Jczaosv aà mom` farmgaom` oemraiaomra jamqm qm`k rcza`k faemosom` s`vso

lc`qmgaom` aìnzlmra jamqm rcjmkmalm`m qm`k faoclsomom` necd Rskaza $:88= 7 =9!

rcjmkma jczaosv 7

=. Oemraiaomra jamqm jczfmrmzom` is`kra xczsrmdmm`:. Oemraiaomra jamqm jczfmrmzom` xczanfm lclxczvclsom``qm fc`km` xc`fmxmvm`2. Oemraiaomra jamqm jczfmrmzom` fmxmv favcesrsza`qm oc njqco jamqm6. Oemraiaomra jamqm jczfmrmzom` dsjs`km``qm fc`km` xczsjmdm` yneslc ockamvm`3. Oemraiaomra jamqm jczfmrmzom` oclmlxsm` lm`mgcz s`vso lc`kc`fmeaom``qm.9. Oemraiaomra jamqm jczfmrmzom` xc`kmljaem` ocxsvsrm`.;. Oemraiaomra jamqm jczfmrmzom` fmlxmo ocxsvsrm` vczdmfmx omr ocesmz.

:.2 Xc`kczvam` Jamqm Xznfsora

S`vso vsgsm` xc`qsrs`m` emxnzm` ocsm`km` rcrsma fc`km` is`kra xczsrmdmm`

fm` xc`qsrs`m` emxnzm` ocsm`km` s`vso ocxc`va`km` corvcz`me $xznfsbvan` bnrv m`f

ia`m`bame zcxnzva`k!% jamqm fmxmv fajcfmom` m`vmzm jamqm xznfsora $qm`k lceaxsva

jamqm jmdm` jmos% jamqm vc`mkm oczgm em`krs`k% fm` jamqm nyczdcmf xmjzao.

Rcjmkmalm`m faocvmdsa jmd{m jamqm lczsxmom` jmkam` fmza dmzkm xnono

xznfsora qm`k faonzjmòm` fmeml srmdm s`vso lclxcznecd xc`kdmraem`% rcfm`kom`


18/77

1

dmzkm xnono fmxmv xsem farcjsv fc`km` jmkam` fmza xmfm dmzkm xnono xcznecdm` mvms

dmzkm jcea movaym qm`k favs`fm xcljcjm`m``qm. Rcda`kkm fmxmv faomvmom` jmd{m

jamqm xznfsora mfmemd jamqm qm`k vczgmfa fmeml dsjs`km``qm fc`km` xznrcr

xc`knemdm` jmdm` jmos lc`gmfa xznfso gmfa.

Fmeml omavm` fc`km` xznfsora fm` jamqm% mfm vakm dme xc`va`k qm`k xczes

faxczdmvaom`. Xczvmlm% omvm xznfsora vafmo dm`qm famzvaom` lclxznfsora jmzm`k

fmeml a`fsrvza% lcemaòm` ecjad esmr fmza avs. Xc`kczvam` xznfsora lc`bmosx xznfsora

jmzm`k lmsxs` lcljczaom` gmrm. Fc`km` jckavs% xczsrmdmm` fmkm`k gskm lcemosom`

xznrcr xznfsora% qm`k vczfaza fmza xcljceam`% xc`qalxm`m` jmzm`k fmkm`km`%

xc`kclmrm`% xc`gsmem`% lcljczaom` ozcfav xc`gsmem`% fm` rcjmkma`qm. Ocfsm% fmeml

fciaàra fa mvmr xc`kczvam` jamqm vafmo vczjmvmr xmfm xc`knzjm`m` qm`k fa`qmvmom`

fmeml zsxamd $Zx!% qm`k xczes fm` vafmo fmxmv fada`fmzom`. Gaom lcljmvmra`qm xmfm

xc`kczvam` aà rmgm% mom` lc`qalxm`k fmza kmljmzm` slsl qm`k jczemos fafsàm

srmdm. Ocvakm% dmzsr lcljcfmom` fc`km` vmgml m`vmzm jamqm fm` sm`k qm`k

faocesmzom`. Jczjabmzm lc`kc`ma jamqm s`vso memv,memv xznfsora qm`k faonzjmòm`

fmeml xznrcr xznfsora. Rcfm`kom` xc`kcesmzm` sm`k vczgmfa rmmv dmzkm jcea fmza memv,

memv xznfsora avs fajmqmzom`% {memsxs` lmrad jcesl faxmoma fmeml xznrcr xznfsora.

Rsvzar`n $:884 7 2!.

Rcjcesl lcljabmzmom` lmrmemd jamqm xznfsora lmom vczecjad fmdses xczes

faoclsomom` xc`kczvam` vc`vm`k xznfsora avs rc`faza. Rcbmzm slsl xc`kczvam`

xznfsora mfmemd ockamvm` rsmvs nzkmàrmra mvms xczsrmdmm` s`vso lclxznrcr fm`

lczsjmd jmdm` jmos $zm{ lmvczame! lc`gmfa jmzm`k gmfa $iaàrdcf knnfr! lcemesa

xc`kks`mm` vc`mkm oczgm fm` imraeavmr xznfsora ema``qm.


19/77

=8

Rsvzar`n $:884 7 2! lc`kclsomom` jmd{m 7 Jamqm xznfsora mfmemd jamqm

qm`k faocesmzom` s`vso lc`knemd jmdm` jmos lc`gmfa xznfso rcecrma. Rcfm`kom`

Ls`m{az $:88: 7 2:9! lc`ks`komxom` jmd{m 7 Jamqm xznfsora $xznfsbvan` bnrv!

mfmemd jamqm,jamqm qm`k jczomavm` fc`km` xc`knemdm` $lm`simbvszc! mvms lc`ksjmd

jmdm` jmos lc`gmfa jmzm`k qm`k ramx gsme mvms faon`rslra% lmsxs` jamqm

xcemorm`mm` mvms xcljczam` gmrmxcemqm`m`. Rcema` avs% Mdlmf $:88; 7 26!

lc`kclsomom` jmd{m 7 Jamqm xznfsora mfmemd jamqm qm`k faocesmzom` s`vso

lc`kdmraeom` rsmvs jmzm`k .

Jamqm xznfsora lczsxmom` jamqm qm`k jczomavm` fc`km` xcljsmvm` jmzm`k

fm` xc`qcfamm` gmrm. Jamqm xznfsora fmxmv faoemraiaomraom` ecjad em`gsv rcjmkma jamqm

jmdm` em`krs`k% jamqm vc`mkm oczgm em`krs`k fm` jamqm nyczdcmf xmjzao. Rcfm`kom`

jamqm `n` xznfsora mfmemd jamqm qm`k jczomavm` rcema` is`kra xznfsora qmavs%

xc`kcljm`km`% farvzajsra% emqm`m` xcem`kkm` fm` mfla`arvzmra slsl.

Rcem`gsv`qm lc`szsv Kmzzarn`% @nzcc`% fm` Jzc{cz $:889 7 3=! Jamqm

xznfsora fajmka oc fmeml vakm omvcknza jcrmz% qmavs7 jmdm` em`krs`k $fazcbv lmvczame!%

vc`mkm oczgm em`krs`k $fazcbv emjnz!% fm` jamqm nyczdcmf xmjzao $lm`simbvsza`k

nyczdcmf!.

Rskaza $:88= 7 =4! lc`kclsomom` jmd{m jamqm xznfsora xmfm xczsrmdmm`

lm`simovsz vczfaza mvmr s`rsz,s`rsz jamqm rcjmkma jczaosv 7

=. Jmdm` JmosJmdm` jmos mfmemd jmdm` qm`k faks`mom` s`vso lcljsmv xznfso rcecrma.

Jmdm` jmos fmxmv faafc`vaiaomraom` oc xznfso fm` lczsxmom` jmkam` a`vckzme fmza


20/77

==

xznfso vczrcjsv. Rcjmkma bn`vnd mfmemd omqs qm`k faks`mom` s`vso lcljsmv fms`

xa`vs fm` gc`fcem% oczvmr qm`k faks`mom` s`vso lcljsmv jsos% jc`m`k s`vso

lcljsmv oma` lnza% fm` oma` lnza qm`k faks`mom` s`vso lcljsmv jmgs. Jmdm` jmos

farcjsv gskm jmdm` em`krs`k% s`vso lcljcfmom``qm fmza jmdm` ema` qm`k àema`qm

zcemvai zc`fmd. Jmdm` qm`k àema`qm zcemvai zc`fmd rcxczva xmos fm` fclxse xmfm fms`

xa`vs fm` gc`fcem. ecl s`vso lczcomvom` oczvmr,oczvmr xmfm jsos aà vczlmrso

rcjmkma s`rsz nyczdcmf.

Jamqm jmdm` jmos jczrmlm fc`km` jamqm vc`mkm oczgm em`krs`k farcjsv jamqm

svmlm $xzalc bnrv!. Jmdm` xc`nen`k $a`fazcbv lmvczamer! lczsxmom` jmdm` qm`k

faxmoma fmeml xznrcr xznfsora qm`k vafmo faafc`vaiaomraom` fc`km` xznfso gmfa fm`

àema`qm zcemvai ocbae. Jamqm qm`k valjse omzc`m xclmomam` jmdm` xc`nen`k farcjsv

jamqm jmdm` xc`nen`k. Jamqm jmdm` xc`nen`k faxczvaljm`kom` rcjmkma jamqm

nyczdcmf xmjzao.

:. Vc`mkm Oczgm Em`krs`kVc`mkm oczgm em`krs`k mfmemd vc`mkm qm`k em`krs`k lc`m`kmà xznrcr

xznfsora. Xcljsmv fms` xa`vs fm` gc`fcem% nxczmvnz lcra` bnxq% xc`gmdav fm` vsom`k

emr% rczvm vsom`k jmvs mfmemd bn`vnd vc`mkm oczgm em`krs`k. Lczcom lc`m`kmà

em`krs`k xznrcr xznfsora fm` omzc`m`qm fmxmv faafc`vaiaomra oc xznfso. Kmga mvms

sxmd vc`mkm oczgm em`krs`k lczsxmom` s`rsz jamqm xznfsora.

Lm`fnz qm`k vskmr`qm lc`km{mra xmzm xcoczgm vafmo vczlmrso fmeml

xc`kczvam` vc`mkm oczgm em`krs`k% omzc`m vafmo fmxmv faafc`vaiaomra rcbmzm em`krs`k oc

xznfso vczvc`vs. Mxm qm`k faoczgmom` necd lm`fnz xc`km{mr jsomèmd lcljsmv


21/77

=:

xznfso% lcemaòm` rcomfmz lc`km{mra xmzm xcoczgm. Necd omzc`m avs% sxmd qm`k

fajmqmzom` ocxmfm lm`fnz vafmo vczlmrso sxmd em`krs`k% lcemaòm` sxmd vmo

em`krs`k. Sxmd vmo em`krs`k faoemraiaomra rcjmkma jamqm nyczdcmf.

2. Nyczdcmf XmjzaoJamqm,jamqm rcema` jmdm` jmos fm` vc`mkm oczgm em`krs`k qm`k faxczesom`

s`vso lclxznfsora jmzm`k farcjsv jamqm nyczdcmf xmjzao $imbvnzq nyczdcmf mvms

lm`simbvsza`k nyczdcmf mvms imbvnzq jszfc`!. Dsjs`km` jamqm nyczdcmf vczdmfmx

xznfso mfmemd dsjs`km` vmo em`krs`k. Necd omzc`m avs% jamqm farcjsv gskm jamqm vmo

em`krs`k.

Xmfm slsl`qm jamqm nyczdcmf xmjzao fafciaàraom` rcjmkma jamqm jmdm`

xc`nen`k% jamqm vc`mkm oczgm vafmo em`krs`k% fm` rclsm jamqm,jamqm xznfsora qm`k

ema` qm`k vafmo fmxmv fc`km` lsfmd faafc`vaiaomraom` mvmsxs` fajcjmòm` rcbmzm

em`krs`k xmfm xcrm`m` vczvc`vs mvms xznfso vczvc`vs.

:.6 Xc`kczvam` Vmzkcv Bnrva`k

Xmfm jmj aà mom` fajmdmr lc`kc`ma rarvcl jamqm jczfmrmzom` rmrmzm` mvms

qm`k faoc`me fc`km` arvaemd Vmzkcv bnrva`k. Rcea`vmr rarvcl aà lazax fc`km` rarvcl

jamqm rvm`fmz% `mls` rcjc`mz`qm vafmo fclaoam`. Rarvcl aà ecjad onlxecor fmza

rarvcl jamqm rvm`fmz.

Lmìmmv svmlm Vmzkcv bnrva`k mfmemd xc`cvmxm` dmzkm xnono xznfso rcjmkma

fmrmz xc`cvmxm` dmzkm rcda`kkm vmzkcv emjm qm`k faa`kaòm` mom` vczbmxma. Jczaosv aà

mfmemd aesrvzmra ra`komv xznrcr Vmzkcv bnrva`k.


22/77

=2

Kmljmz =

Aesrvzmra Vmzkcv Bnrva`k

Rsljcz 7 [avgmorn`n $:889 7 =39!

Fmza aesrvzmra vmzkcv bnrva`k fa mvmr fmxmv faeadmv xczjcfmm` lc`fmrmz fmeml

xc`c`vsm` dmzkm xnono xznfso m`vmzm xc`fcomvm` vmzkcv bnrva`k fc`km` xc`fcomvm`

vzmfaran`me 7

Vzmfavan`me Mxxznmbd Vmzkcv Bnrv Mxxznmbd

=rv Fcrak` Xznfsbv =rv Rcv Rmecr Xzabc

:`f Bnlxsvc Bnrv :`f Rcv Xzniav

2zf Rcv Rmecr Xzabc 2zf Bnlxsvc Vmzkcv Bnrv

6vd Xzniav nz Enrr 6vd Fcrak` Xznfsbv

Lmzocv Zcrcmzbd

Lc`c`vsom` dmzkm gsme

xznfso jmzs

Lm`mgclc` lc`kdavs`k jamqm

xznfsora qm`k lcls`koa`om`

vczbmxma`qm lmzga` emjm qm`k

faa`ka`om`

C`ka`cczr fm` bnrv M`meqrvr lc`fcrma`

rsmvs xznfso qm`k ls`koa` faxznfsora

xmfm jamqm vczrcjsv

Rcjcesl fm`

rcemlm

xznfso

fcrak`

RcvcemdXznfsbv

Fcrak`


23/77

=6

Fmza aesrvzmra fa mvmr xczjcfmm` lc`fmrmz m`vmzm xc`fcomvm` vzmfaran`me fm`

xc`fcomvm` vmzkcv bnrva`k mfmemd fmeml dme vmdmxm` fcrma` xznfso fm` xc`cvmxm`

dmzkm gsme. Rcbmzm vzmfaran`me xznrcr xznfsora falsema fmza fcrma` xznfso jmzm`kgmrm%

faem`gsvom` lc`kdavs`k dmzkm xnono xznfso% oclsfam` xc`cvmxm` dmzkm gsme vafmo

jarm fa,faovc necd xczsrmdmm`% meamr rsfmd kayc`. Bn`vnd`qm rmgm mfmemd gmrm invn

bnxq% falm`m dmzkm gsme xmrmz rmmv aà larme`qm Zx.98ecljmz soszm` oczvmr M6 ;8

kzml. Jaem xc`ksrmdm lc`gsme fc`km` dmzkm fa mvmr Zx.98ecljmz% vc`vs zcraon`qm

mfmemd vafmo emos. Fmeml on`fara fclaoam` xc`ksrmdm favs`vsv mkmz fc`km` dmzkm

98ecljmz am vcemd fmxmv lc`km`vn`ka ocs`vs`km` qm`k lclmfma. Jmkmalm`m

bmzm`qm > vc`vs rmgm fc`km` lc`com` jamqm% meamr lc`cvmxom` vmzkcv jamqm

xznfsora.

Fmza aesrvzmra vczrcjsv Vmzkcv bnrva`k fmxmv fafciaàraom` lc`szsv [avgmorn`n

$:889 7 =3;! rsmvs rarvcl falm`m $=! xc`c`vsm` dmzkm xnono xznfso mfmemd rcrsma

fc`km` qm`k faa`kaòm` $vmzkcv! rcjmkma fmrmz xc`cvmxm` dmzkm gsme xznfso qm`k mom`

lclxcznecd emjm qm`k faa`kaòm`% mvms $:! xc`c`vsm` dmzkm xnono rcrsma fc`km`

dmzkm gsme qm`k xcem`kkm` zcem lcljmqmz`qm.

Bn`vnd`qm 7

Rcjsmd xczsrmdmm` nvnlnvai vc`kmd lclxcvaljm`kom` lces`bszom` ymzam`

rcfm` vczjmzs. Fc`km` rxcraiaomra qm`k favcvmxom` fm` xm`krm xmrmz qm`k fajafao

lmom dmzkm gsme xcz sàv rcfm` mfmemd Zx.:38 gsvm. Jaem emjm qm`k faa`kaòm` xcz sàv

mfmemd Zx.38 gsvm% lmom vmzkcv bnrva`k fadavs`k rcjmkma jczaosv 7

Vmzkcv bnrv< Zx.:38 gsvm38 gsvm < Zx.:88 gsvm


24/77

=3

Rsxzaqn`n $:88: 7=3:! lc`fciaàraom` vmzkcv bnrva`k mfmemd rarvcl s`vso

lc`fsos`k xznrcr xc`kszm`km` jamqm fmeml vmdmx xc`kcljm`km` fm` xczc`bm`mm`

xznfso lnfce jmzs vczvc`vs% xczsjmdm` lnfce rcbmzm xc`sd mvms xczsjmdm` lnfce

la`nz.

:.3 Lnfce Xc`czmxm` Vmzkcv Bnrva`k

Xczes faxmdmla jmd{m dmzkm xnono xznfso vafmo vczecxmr fmza ockamvm`

rcxm`gm`k zm`vma àema $Ymesc Bdma`!.

Kmljmz :

Zm`vma @aema fm` Vmzkcv bnrva`k

Vmzkcv bnrva`k


Xznrcr xc`cvmxm` vmzkcv bnrva`k da`kkm xc`cvmxm` dmzkm fmxmv faszmaom`

fmeml lnfce jczaosv 7

Z ) F Fcrak`Lm`s

imovsza`k

Lmzocva`k

m`f

Farvzajsvan`

Bsrvnlcz

Rczyabc

Rclmoa` zc`fmd bnrv fcrak`rcjmkma rsmvs vsgsm` fciaàvayc

qm`k vmlxmo`qm fmxmvfa{sgsfom` oczmx lclmbslnvaymra omz m{m`


25/77

=9

Kmljmz 2

Vmzkcv Bnrva`k Lnfce


:.9 Xza`rax,Xza`rax Xc`czmxm` Vmzkcv Bnrva`k

Vmzkcv bnrva`k mfmemd rsmvs xznrcr qm`k rarvclmvar qm`k lc`kkmjs`kom`

lm`mgclc` jamqm fm` xczc`bm`mm` emjm. Xczdavs`km` jamqm vmzkcv $vmzkcv bnrva`k!

lc`gmfa rsmvs xc`fcomvm` odsrsr qm`k jczks`m s`vso xcljsmvm` vsgsm` xc`szs`m`

jamqm. Xznrcr a`a lc`km`sv xza`rax,xza`rax rcjmkma jczaosv7

Lmzocv Rdmzc

Njgcbvayc

Xznfsbv

Is`bvan`meavqVmzkcv Xzabc

Vmzkcv Bnrv

Xznfsbv m`f

XznbcrrFcrak`

Vmzkcv Xzniav

VmzkcvBnrva`k Lnfce

Xznfsora Xznfso

QM

Vmzkcv bnrv

vczbmxma

Vafmo


26/77

=;

Kmljmz 2

Xza`rax,Xza`rax Xc`czmxm` Vmzkcv bnrva`k

Xzabc ecf bnrva`k Bznrr,is`bvan`me vcml

Eaic,bqbec Ymesc bdma`

nzac`vmvan`

bnrvr

Inosr

Inosr xmfmXmfm XznfsbvXznbcrr Inosr fcrak`fcrak` xmfm

xcem`kkm`


Lc`szsv [avgmorn`n $:889 7 =31! xznrcr xc`czmxm` vmzkcv bnrva`k lc`km`sv

xza`rax,xza`rax rcjmkma jczaosv7

=! Dmzkm lc`c`vsom` jamqm $Xzabc Ecf Bnrva`k!

:! Inosr xmfm xcem`kkm`

2! Inosr xmfm fcrma` xznfso fm` fcrma` xznrcr

6! Bznrr Is`bvan`me Vcml

3! Lceajmvom` Zm`vma @aema

9! Nzac`vmra fmsz dafsx xznfso.

Rcem`gsv`qm occ`ml xza`rax,xza`rax xc`czmxm` jamqm vmzkcv $vmzkcv bnrva`k!

vczrcjsv fmxmv fagcemrom` rcjmkma jczaosv7

Ocq

Xza`baxecr

ni vmzkcv

bnrva`k


27/77

=4

=. Dmzkm lc`c`vsom` jamqm $XzabcEcf Bnrva`k!Xczrma`km` qm`k rclmoa` ocvmv fm` onlxcvavai lcljsmv xc`cvmxm` dmzkm gsme

xznfso jsom` dme kmlxm`k. Dmzkm gsme oczmx favc`vsom` necd xmrmz% rcda`kkm

dmzkm xmrmz $lmzocv xzabc! faks`mom` s`vso lc`c`vsom` vmzkcv jamqm fc`km`

inzlsem jczaosv 7

:. Inosr xmfm xcem`kkmÒcdc`fmo mvms ocjsvsdm` xcem`kkm` mom` osmeavmr% jamqm fm` is`kra

$is`bvan`meavq! rcbmzm ralsevm` vczfmxmv fmeml xznfso fm` falmìmmvom` fmeml

xc`kmljaem` ocxsvsrm` jczoc`mm` fc`km` fcrma` fm` xczdavs`km` dmzkm xnono

xznfso. Jmka xcem`kkm` lmìmmv mvmr iavsz fm` is`kra qm`k favm{mzom` necd

xznfso dmzsr ecjad jcrmz fmza jamqm xcznecdm``qm $meamr dmzkm gsme fmza rara

xm`fm`k xc`ksrmdm!.

2. Inosr xmfm fcrma` xznfso fm` fcrma` xznrcrXc`kc`fmeam` jamqm favcomòm` xmfm vmdmxm` fcrma` xznfso fm` vmdmxm` fcrma`

xznrcr xznfsora. Fc`km` fclaoam` rcvamx xczsjmdm` mvms zcomqmrm dmzsr

faemosom` rcjcesl xznrcr xznfsora% fc`km` vsgsm` lc`com` jamqm fm`

lc`kszm`ka {movs valc vn lmzocv vczsvmlm jmka xznfso jmzs.

6. Bznrr Is`bvan`me VcmlValocenlxno aà jczvm`kks`kgm{mj mvmr ocrceszsdm` xznfso% falsema fmza

afcon`rcx xznfso da`kkm vmdmxm` xznfsora xc`sd.

Vmzkcv jamqm < Dmzkm xmrmzEmjm onvnz qm`k faa`kaòm`


28/77

=1

3. Lceajmvom` zm`vma àemaRceszsd m`kknvm qm`k vczeajmv fmeml zm`vma àema% falsema fmza xclmrno jmzm`k

gmrm% farvzajsvnz% da`kkm xcem`kkm` faeajmvom` fmeml xznrcr vmzkcv bnrva`k.

9. Nzac`vmra fmsz dafsx xznfsoLclaàlmeom` jamqm rcemlm fmsz dafsx xznfso% fam`vmzm dmzkm% jmdm` jmos%

jamqm nxczmra% xclceadmzmm`% fm` jamqm farvzajsra.

:.; Mrslra Fmrmz Vmzkcv Bnrva`k

Vmzkcv bnrva`k rm`kmv ls`koa` rcrsma jmka xczsrmdmm` qm`k Xzabc Vmocz

fmeml rsmvs xmrmz qm`k dcvcznkc`% falm`m onlxcvara lc`c`vsom` dmzkm gsme xznfso

jmzm`kgmrm% qm`k favm`fma fc`km` odmzmovczarvao m`vmzm ema` 7

=. Slsl`qm vafmo emqmo mvms vafmo mfm ocdc`fmo s`vso lc`m{mzom` xznfso fc`km`dmzkm qm`k vmo vczgm`koms necd xmzm onlxcvavnz. Jaem xczsrmdmm` lc`m{mzom`

xznfso qm`k vmo vczrma`ka lmom xczrma`km` xnvn`k ecdcz neaknxnearvao mom`

ls`bse.

:. Ocs`kksem` rxcraiao rsmvs xczsrmdmm` mom` lc`c`vsom` mzmd fmeml lcemosom`fciczc`ramra xznfso jmzs fmza qm`k vcemd mfm fa xmrmzm`% larme`qm 7

m. Bnrv Mfym`vmkc xznfso qm`k rmlmrczsxm `mls` fc`km` dmzkm qm`k ecjadlszmd

j. Xc`mljmdm` is`kra% larme`qm fc`km` vmljmdm` iavsz jmzs fc`km` dmzkm qm`konlxcvavai.


29/77

:8

:.4 Oc`fmem Lc`czmxom` Vmzkcv Bnrva`k

Fmza szmam` fa mvmr fmxmv fajmqm`kom` jmd{m xc`czmxm` vmzkcv bnrva`k

vcz`qmvm vafmo lsfmd. Jczaosv aà mfmemd oc`fmem qm`k oczmx faocesdom` necd

xczsrmdmm` qm`k lc`bnjm lc`czmxom` vmzkcv bnrva`k.

=. Onìeao m`vmz ocenlxno fm` mvms m`vmz m`kknvm ocenlxno:. Omzqm{m` qm`k lc`kmemla jsz`nsvomzc`m vs`vsvm` vmzkcv xc`qcecrmam` xcoczgmm`2. Vmzkcv {movs xc`qcecrmam` qm`k vczxmorm favmljmd6. Rseav`qm lcemosom` xc`kmvszm` mvmr jczjmkma imovnz xc`c`vs ocjczdmraem` vmzkcv

bnrva`k.

Fc`km` fclaoam` rm`kmv farmzmòm` jmka xczsrmdmm` qm`k vczvmzao s`vso

lc`czmxom` vmzkcv bnrva`k lclxczdmvaom` dme,dme jczaosv 7

=. Lm`mgclc` xs`bmo dmzsr lclmdmla xznrcr vmzkcv bnrva`k rcjcesllc`kmfnxra`qm.

:. Mxmjaem xczdmvam` lm`mgclc` vczemes vczxmos xmfm xc`bmxmam` rmrmzm` vmzkcvbnrva`k% lmom fmxmv lc`kmeadom` xczdmvam` fmza lm`mgclc` lc`kc`ma xc`bmxmam`

rmrmzm` ocjczdmraem` nzkmàrmra rcbmzm ocrceszsdm`.

:.1 Ymzamjce Bnrva`k

Xcàemam` xzcrvmra lm`mgcz rcza`komea faomavom` fc`km` oclmlxsm``qm fmeml

lcà`komvom` emjm xczsrmdmm` mvms rsmvs fayara qm`k fajm{md oc`fmea`qm. Xczsjmdm`

emjm fmza rmvs xczanfc oc xczanfc jczaosv`qm fm` xczjcfmm` m`vmzm jsfkcvemjm fc`km`

zcmearmra lczsxmom` a`faomra oclmlxsm` lm`mgclc`. Rcbmzm slsl% rcnzm`k lm`mgcz

lclxs`qma mrslra jmd{m 7


30/77

:=

=! Gaom xc`gsmem` lcà`komv fajm`fa`k xczanfc rcjcesl`qm% rcfm`kom` jamqm vafmojczsjmd% lmom emjm rcdmzsr`qm aosv `mao.

:! Gaom xc`gsmem` lc`szs` fajm`fa`k xczanfc rcjcesl`qm% rcfm`kom` jamqm vafmolc`kmemla xczsjmdm`% lmom emjm rcdmzsr`qm aosv vszs`.

2! Gaom xc`gsmem` vafmo jczsjmd fajm`fa`k xczanfc rcjcesl`qm% rcfm`kom` jamqmvafmo lc`kmemla xczsjmdm`% lmom emjm rcdmzsr`qm vcvmx.

Fmeml lcvnfc ymzamjec bnrva`k xznfso dm`qm fajcjmà jamqm ymzamjce% qmavs

jamqm jmdm` jmos em`krs`k% jamqm vc`mkm oczgm em`krs`k% fm` jamqm nyczdcmf

ymzamjce.

Lc`szsv Rmlzq` $:88= 7 96! xc`fcomvm` ymzamjec bnrva`k gskm faoc`me

rcjmkma bn`vzajsvan` mxxznmbd mfmemd 7 Ymzamjec bnrva`k lczsxmom` rsmvs inzlmv

emxnzm` emjm zska qm`k lc`kcenlxnoom` jamqm jczfmrmzom` xczaemos jamqm fa lm`m

jamqm,jamqm faxarmdom` lc`szsv omvcknza jamqm ymzamjce fm` jamqm vcvmx fm` vafmo

faxarmdom` lc`szsv is`kra,is`kra xznfsora% mvms mflaàrvzmra% fm` xc`gsmem` .

Gaom xczsrmdmm` lc`kks`mom` lcvnfc ymzamjce bnrva`k% lmom rcxczva qm`k

faoclsomom` fa mvmr jmd{m jamqm vcvmx xczes faxarmd lc`gmfa jamqm vcvmx em`krs`k

$fazcbv iatcf bnrv! fm` jamqm vcvmx jczrmlm $bnlln` iatcf bnrv!. Fazcbv iatcf bnrv

mfmemd jamqm vcvmx qm`k fmxmv favcesrsza rcbmzm em`krs`k xmfm rsmvs rcklc` mvms

fmxmv fada`fmzom` gaom rcklc` vczrcjsv fadaem`kom` omzc`m vczgmfa`qm jamqm vczrcjsv

farcjmjom` necd rcklc` jczrm`kosvm`. Bn`vnd jamqm fazcbv iatcf bnrv mfmemd kmga

xc`km{mr xznfso vczvc`vs mvms xc`qsrsvm` lcra`. Rcfm`kom` bnlln` iatcf bnrv

mfmemd jamqm qm`k farcjmjom` mfm`qm fsm mvms ecjad rcklc` rcbmzm jczrmlm fmeml


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::

xczsrmdmm`. Jamqm aà lmrad vcvmx faocesmzom` xczsrmdmm` rcomeaxs` rmemd rmvs

rcklc` favsvsx. Bn`vnd bnlln` iatcf bnrv mfmemd kmga lm`mgcz mvms xc`qsrsvm`

kcfs`k xmjzao.

Lcvnfc ymzamjce bnrva`k% qmavs lcvnfc xc`c`vsm` dmzkm xnono xznfsora qm`k

lclxczdavs`kom` rclsm s`rsz jamqm xznfsora qm`k jczxczaemos ymzamjce fmeml dmzkm

xnono xznfsora% qm`k lm`m vczfaza fmza jamqm jmdm` jmos% jamqm vc`mkm oczgm

em`krs`k% fm` jamqm nyczdcmf ymzamjce. Falm`m xczdavs`km` jamqm ymzamjec bnrva`k

fmxmv faemosom` rcjmkma jczaosv7

Xc`gsmem` TTT

Faoszm`ka7 Dmzkm Xnono Xznfsora' $TTT!

Lmzka` on`vzajsra TTTFaoszm`ka Jamqm Vcvmx' $TTT!

Emjm jczrad TTT

Ocv 7 Dmzkm Xnono XznfsoraJamqm jmdm` jmos TTT

Jamqm vc`mkm oczgm em`krs`k TTT

Jamqm Nyczdcmfxmjzao ymzamjce TTT

Dmzkm xnono xznfso TTTJamqm Mfl ) Slsl Ymzamjce TTT

Jamqm Xc`gsmem` Ymzamjce TTT

Vnvme Jamqm Ymzamjce TTT

Jamqm Vcvmx

Jamqm nyczdcmfxmjzao vcvmx TTTJamqm xclmrmzm` vcvmx TTT

Jamqm mflaàrvzmra ) slsl vcvmx TTT

Jamqm vcvmx TTT

:.=8 Xc`kczvamÌsee Bnrva`k

Xc`fcomvm` isee bnrva`k qm`k jamrm gskm farcjsv rcjmkma xc`fcomvm`

vzmfaran`me lc`kdmraeom` emxnzm` emjm zska falm`m jamqm,jamqm fanzkmàraz fm`


32/77

:2

farmgaom` jczfmrmzom` is`kra,is`kra xznfsora% mflaàrvzmra% fm` xc`gsmem`. Emxnzm`

emjm zska qm`k fadmraeom` fmza xc`fcomvm` aà jm`qmo faks`mom` s`vso lclc`sda

ocjsvsdm` xadmo esmz xczsrmdmm`. Necd omzc`m avs rarvclmvaom`qm dmzsr farcrsmaom`

fc`km` xza`rax mos`vm`ra qm`k jczemos slsl s`vso lc`gmla` ocrczmkmlm`

aìnzlmra qm`k vczrmga fmeml emxnzm` vczrcjsv. Fc`km` fclaoam` xmzm xclmoma`qm

fmxmv lcljsmv jczjmkma m`mearar rcrsma ocjsvsdm``qm jczfmrmzom` aìnzlmra qm`k

rvm`fmz.

Lc`szsv Dmzamfa $:88: 7 663! lc`kclsomom` jmd{m 7 Isee bnrva`k

lczsxmom` lcvnfc qm`k lclxczdavs`kom` rceszsd jamqm xznfso jmao vcvmx lmsxs`

ymzamjce fmeml lc`c`vsom` àema xczrcfamm` qm`k mom` fagsme xczsrmdmm`.

Isee bnrva`k lczsxmom` lcvnfc xc`c`vsm` dmzkm xnono xznfso qm`k

lclxczdavs`kom` rclsm s`rsz jamqm xznfsora oc fmeml dmzkm xnono xznfso% qm`k

vczfaza fmza jamqm lmvczame xznfso% jamqm vc`mkm oczgm em`krs`k% fm` jamqm nyczdcmf

xmjzao% jmao qm`k jczxczaemos ymzamjce lmsxs` qm`k vcvmx.

Lcvnfc isee bnrva`k lczsxmom` lcvnfc qm`k vcemd faks`mom` rcbmzm esmr

fmeml lc`kdavs`k dmzkm xnono. Ocjm`qmom` xczsrmdmm` lc`kks`mom` xc`fcomvm`

isee bnrva`k fmeml lc`c`vsom` dmzkm xnono xznfso qm`k fagsme`qm omzc`m

xczvaljm`km` jmd{m rceszsd jamqm qm`k faocesmzom` rcdmzsr`qm lc`gmfa jcjm`

on`rslc` fm` memrm` aà enkar fcla lclxczvmdmòm` ocem`krs`km` dafsx

xczsrmdmm`. Oceclmdm` svmlm lcvnfcisee bnrva`k mfmemd ocvafmovcxmvm` xc`kks`mm`

lcvnfc aà s`vso ocxc`va`km` xczc`bm`mm` fm` xc`kmljaem` ocxsvsrm`.


33/77

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Gaom vczfmxmv rcearad m`vmzm xznfsora fm` xc`gsmem` $xznfsora 0 xc`gsmem`!%

rm`kmv ls`koa` vczgmfa jmd{m xc`gsmem` vaavao alxmr fc`km` lc`kks`mom` lcvnfc

isee bnrva`k xczsrmdmm` lclxcznecd emjm.

Farmlxa`k oceclmdm` isee bnrva`k fmeml lcljm`vs xczc`bm`mm` fa mvmr%

xc`fsos`k ymzamjce bnrva`k jczmzkslc` jmd{m aìnzlmra jamqm ymzamjce lczsxmom`

aìnzlmra qm`k ecjad jczlmìmmv fmeml dme xc`c`vsm` dmzkm fmzaxmfm aìnzlmra isee

bnrva`k s`vso lcljm`vs lm`mgclc` fmeml lc`kmljae ocxsvsrm`. Necd omzc`m

lcvnfc ymzamjce bnrva`k lclinosrom` xmfm xczaemos jamqm fm` lcls`koaòm`

xc`kks`mm` emxnzm` bn`vzajsvan` lmzka` lmom lm`mgclc` fmxmv fc`km` lsfmd

lclxczoazmom` xc`kmzsd xczsjmdm` dmzkm gsme xmfm yneslc fm` xc`kmzsd xczsjmdm`

yneslc xmfm jcrmz`qm jamqm. Mfm`qm dsjs`km` qm`k lsfmd fam`mearar aà vc`vs mom`

lclsfmdom` xsem lm`mgclc` fmeml lc`kmljae ocxsvsrm` vc`vm`k dmzkm gsme ocvaom

lcemosom` `cknramra fc`km` on`rslc`. Fmeml on`fara xczrma`km` qm`k rm`kmv

va`kka% ocbcxmvm` lc`kmljae ocxsvsrm` mom` rm`kmv lc`c`vsom` fmeml

lclc`m`kom` xczrma`km`. Ocvczemljmvm` fmeml lc`kmljae raomx mom` lsfmd

fafmdsesa necd xcrma`k ema`.

S`vso lc`kda`fmzom` ocrmemdm` gaom lcvnfc isee bnrva`k faks`mom`% lmom

lm`mgclc` xczes lc`km`varaxmra xczsjmdm`,xczsjmdm` qm`k ls`koa` vczgmfa fmeml

gslemd xczrcfamm` fm` jamqm xcz sàv. Fc`km` omvm ema` xczes farmfmza jmd{m emjm mvms

zska xczsrmdmm` mom` vczkm`vs`k vafmo dm`qm xmfm xc`gsmem` vcvmxa gskm necd

xznfsora. Jczjcfm omems lc`kks`mom` lcvnfc ymzamjce bnrva`k% emjm mvms zska

vczkm`vs`k dm`qm xmfm va`komv xc`gsmem` rmgm.


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:3

Rmemd rmvs bmzm s`vso lc`kmvmra xczsjmdm` emjm qm`k rcza`k `mao mvms vszs`

rcbmzm vmgml mfmemd fc`km` lc`kks`mom` vmzai jamqm nyczdcmf qm`k `nzlme qmavs

vmzai qm`k fafmrmzom` mvmr movayavmr xznfsora qm`k on`rvm` rcemlm jcjczmxm vmds`

fmzaxmfm fafmrmzom` dm`qm mvmr movayavmr qm`k fadmzmxom` vczgmfa rcomzm`k% rcda`kkm

dmzkm xnono xcz s`av fadmzmxom` on`rvm` fmza vmds` oc vmds`. @mls` fclaoam`%

rcomeaxs` lc`kks`mom` vmzai nyczdcmf qm`k `nzlme% emjm jczrad jarm jcziesovsmra

fc`km` vmgml gaom rcearad xcljcjm`m` nyczdcmf $rcearad ecjad mvms oszm`k! qm`k

valjse omzc`m xczjcfmm` xznfsora fm` xc`gsmem` fajcjm`om` xmfm dmzkm xnono

xc`gsmem`.

Lcvnfc isee bnrva`k% qmavs lcvnfc xc`c`vsm` dmzkm xnono xznfsora qm`k

lclxczdavs`kom` rclsm s`rsz jamqm ocfmeml dmzkm xnono xznfsora`qm% qm`k vczfaza

fmza jamqm jmdm` jmos% jamqm vc`mkm oczgm em`krs`k fm` jamqm nyczdcmf jmao qm`k

ymzamjce lmsxs` qm`k vcvmx. Falm`m xczdavs`km` jamqm isee bnrva`k fmxmv faemosom`

rcjmkma jczaosv7

Xc`gsmem` TTT

Faoszm`ka7 Dmzkm Xnono Xznfsora' $TTT!Emjm onvnz TTT

Faoszm`ka J.Xc`gsmem` ) Mfl fm` Slsl $TTT!

Emjm jczrad TTT

Ocv7 Dmzkm Xnono Xznfsora

Jamqm jmdm` jmos TTT

Jamqm vc`mkm oczgm em`krs`k TTTJamqm Nyczdcmfxmjzao7

Vcvmx TTTYmzamjce TTT

Dmzkm xnono xznfsora TTT


35/77

:9

:.== Oczm`kom Xaoaz

Vmzkcv bnrva`k lczsxmom` rsmvs xznrcr qm`k rarvclmvar qm`k lc`kkmjs`kom`

lm`mgclc` jamqm fm` xczc`bm`mm` emjm. Xczdavs`km` jamqm vmzkcv $vmzkcv bnrva`k!

lc`gmfa rsmvs memv odsrsr qm`k jczks`m s`vso xcljsmvm` vsgsm` xc`szs`m` jamqm.

Rmemd rmvs dme qm`k lc`qm`kosv fc`km` vmzkcv bnrva`k mfmemd jczomavm`

fc`km` lmrmemd xc`c`vsm` dmzkm gsme% dme aà xczes faxczdmvaom` omzc`m fc`km`

mfm`qm xczrma`km` qm`k rclmoa` ocvmv fm` onlxcvavai rcda`kkm lcljsmv xc`cvmxm`

dmzkm gsme xznfso jsom` dme kmlxm`k% dme aà farcjmjom` omzc`m dmzkm gsme oczmx

favc`vsom` necd xmrmz% rcda`kkm dmzkm xmrmz $lmzocv xzabc! faks`mom` s`vso

lc`c`vsom` vmzkcv jamqm qm`k farcemzmrom` fc`km` jamqm,jamqm qm`k vcemd

faocesmzom` fmeml xznfsora. Dme aà xczes favczmxom` xmfm xczsrmdmm` omzc`m

lc`qm`kosv rcjczmxm jcrmz jamqm,jamqm xznfsora vcemd faocesmzom` farcrsmaom`

fc`km` dmzkm gsme s`vso rsmvs xznfso% rcda`kkm fc`km` mfm`qm vmzkcv bnrva`k lmom

fmxmv fagmfaom` rcjmkma memv xcàemam` ciarac`ra xznfsora rclc`. S`vso ecjad gcemr`qm

oczm`kom xaoaz fmxmv faeadmv xmfm kmljmz jczaosv7


36/77

:;

Kmljmz 6. Oczm`kom Xaoaz

XV. Rclc` Vn`mrm

fa Omjsxmvc` Xm`kocx

A`fsrvza rclc`

Xc`czmxm` vmzkcv

bnrva`k

Memv xc`aemam` ciarac`ra

xznfsora rclc`


37/77

:4

JMJ AAA

LCVNFC XC@CEAVAM@

2.= Fmczmd Fm` [movs Xc`ceavam`

Mfmxs` qm`k lc`gmfa njqco xc`ceavam` aà mfmemd xmfm xczsrmdmm` XV. Rclc`

Vn`mrm fa Omjsxmvc` Xm`kocx% qmoà rcjsmd xczsrmdmm` qm`k jczkczmo fa jafm`k

a`fsrvza rclc` qm`k jczenomra fa Omjsxmvc` Xm`kocx.

2.: Lcvnfc Xc`kslxsem` FmvmS`vso lclxcznecd fmvm rczvm ocvczm`km` qm`k faxcznecd fmeml xc`qsrs`m`

rozaxra aà% xc`sear lc`kks`mom` jcjczmxm lcvnfc xc`kslxsem` fmvm qmavs 7

=. Njrczymra qmavs lc`kmfmom` xc`kmlmvm` rcbmzm em`krs`k fa emxm`km` s`vsolc`fmxmvom` fmvm qm`k lc`qm`kosv on`fara fm` xnrara xczsrmdmm`% rvzsovzsz

nzkmàrmra% movayavmr xczsrmdmm` fm` rcgmzmd xczsrmdmm`.

:. [m{m`bmzm qmavs jc`vso xc`kslxsem` fmvm qm`k faemosom` fc`km` jczvm`qmem`krs`k fc`km` rvmii Mbbns`va`k vc`vm`k fmvm ocsm`km`% gcàr xznfso% fm`

aìnzlmra qm`k czmv omavm``qm fc`km` lmrmemd xc`ceavam`.

2. Fnoslc`vmra qmavs bmzm xc`kslxsem` fmvm fc`km` lceadmv bmvmvm`fnoslc` qm`kmfm fmeml xczsrmdmm` jczsxm m`kkmzm` jamqm% m`kkmzm` xc`gsmem` fm` emjm%

emxnzm` jamqm xznfsora fm` emxnzm` jamqm `n` xznfsora rczvm emxnzm` ocsm`km`

odsrsr`qm emxnzm` emjmzska qm`k faxczesom` fmeml xc`ceavam` aà.

:4


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:1

2.2 Gcàr fm` Rsljcz Fmvm

2.2.=Gcàr Fmvm

Gcàr fmvm vczfaza mvmr 7

m. Fmvm osm`vavmvai% jczsxm fmvm qm`k jczdsjs`km` fc`km` xc`cvmxm` vmzkcvbnrva`k% larme`qm xc`cvmxm` dmzkm xnono xznfsora.

j. Fmvm osmeavmvai% jczsxm rcgmzmd ra`komv xczsrmdmm`% rvzsovsz nzkmàrmra%xznrcr xznfsora fm` aìnzlmra ema``qm qm`k zcecym` fc`km` xc`searm` aà.

2.2.:Rsljcz FmvmRsljcz fmvm xc`searm` aà fmza 7

m. Fmvm xzalcz% xc`sear lc`ceava rcbmzm em`krs`k xmfm njqco xc`ceavam` fc`km`bmzm lc`qsrs` fmivmz xczvm`qmm`% lc`kmfmom` {m{m`bmzm em`krs`k xmfm

jmkam` ocsm`km` fm` mos`vm`ra rczvm jmkam` xznfsora.

j. Fmvm rcos`fcz% qmavs fmvm qm`k faxcznecd fmza xczsrmdmm` jmao jczsxm jamqmjmdm` jmos% jamqm vc`mkm oczgm fm` jamqm nyczdcmf xmjzao rczvm aìnzlmra

vczvsear fmza xadmo ema` fmeml omavm``qm fc`km` xcljmdmrm` rozaxra.

2.6 Lcvnfc M`mearar

Jczfmrmzom` lmrmemd xnono fm` vsgsm` xc`ceavam` qm`k a`ka` fabmxma% lmom

faks`mom` lcvnfc m`mearar rcjmkma jczaosv 7

=. Xc`c`vsm` xc`fcomvm` vmzkcv bnrva`k mfmemd rcjmkma jczaosv 7Lc`szsv Kmzzarn`% @nzcc`% fm` Jzc{cz $:889 7 36=,362! jamqm vmzkcv s`vso rsmvs

xznfso fadavs`k fc`km` lsema xmfm dmzkm gsme qm`k fam`varaxmra fm` oclsfam`

lc`kszm`ka`qm fc`km` emjm qm`k faa`kaòm`% rcjmkma jczaosv7


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Jamqm vmzkcv < Dmzkm gsme qm`k fam`varaxmraEmjm qm`k faa`kaòm`

Falm`m 7

, Dmzkm gsme qm`k fam`varaxmra lczsxmom` dmzkm qm`k jczrcfam fajmqmz necdxcem`kkm` mvms fc`km` omvm ema` dmzkm gsme qm`k jczemos fa xmrmz

, Emjm qm`k faa`kaòm` mfmemd va`komv xc`kcljmeam` a`ycrvmra $ZNA! t àemaa`ycrvmra qm`k faxczesom`.

:. M`mearar xc`c`vsm` jamqm rvm`fmz mfmemd rcjmkma jczaosv 7Lc`szsv Lseqmfa $:88= 7 6=3! jamqm rvm`fmz rsmvs xznfso vczfaza mvmr vakm qmavs7

jamqm jmdm` jmos% jamqm vc`mkm oczgm em`krs`k% fm` jamqm nyczdcmfxmjzao. Fmeml

xczdavs`km` jamqm rvm`fmz faks`mom` fc`km` lcvnfc isee bnrva`k% qmavs lcvnfc

xc`c`vsm` dmzkm xnono xznfsora qm`k lclxczdavs`kom` rclsm s`rsz jamqm

ocfmeml dmzkm xnono xznfsora`qm% qm`k vczfaza fmza jamqm jmdm` jmos% jamqm

vc`mkm oczgm em`krs`k fm` jamqm nyczdcmfjmao qm`k ymzamjce lmsxs` qm`k vcvmx.

2. Lcljm`fa`kom` dmrae xczdavs`km` jamqm rvm`fmz fm` jamqm vmzkcv $ vmzkcv bnrva`k!vczdmfmx emjm qm`k faxcznecd necd xczsrmdmm`. Fmza dmrae xczjm`fa`km` vczrcjsv

lmom fmxmv faeadmv lcvnfc lm`m lc`kdmraeom` jamqm qm`k ecjad zc`fmd% rcda`kkm

xczsrmdmm` fmxmv lc`kcvmdsa va`komv ciarac`ra jamqm qm`k fabmxma necd

xczsrmdmm`.


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2=

2.3 Rarvclmvaom Xcljmdmrm`

S`vso lclsfmdom` fmeml xc`qsrs`m` rozaxra aà xc`sear oclsomom`

rarvclmvaom xc`searm` ocfmeml c`ml jmj qm`k fmxmv faxcza`baom` rmvs xczrmvs 7

Jmj xczvmlm lczsxom` jmj xc`fmdsesm` qm`k lc`kszmaom` emvmz jcemom`k

lmrmemd% jmvmrm` lmrmemd% lmrmemd xnono% vsgsm` xc`ceavam`% ocks`mm` xc`ceavam`.

Jmj ocfsm lczsxmom` oczm`kom vcnza qm`k vczfaza fmza xc`kczvam` jamqm%

oemraiaomra jamqm% xc`kczvam` jamqm xznfsora% xc`kczvam` vmzkcv bnrva`k% lnfce vmzkcv

bnrva`k% xza`rax,xza`rax xc`cvmxm` vmzkcv bnrva`k% mrslra fmrmz vmzkcv bnrva`k% oc`fmem

lc`cvmxom` vmzkcv bnrva`k% ymzamjce bnrva`k% xc`kczvamìsee bnrva`k% oczm`kom xaoaz.

Jmj ocvakm lcvnfc xc`ceavam` qm`k lc`kszmaom` fmczmd fm` {movs xc`ceavam`%

lcvnfc xc`kslxsem` fmvm% gcàr fm` rsljcz fmvm% lcvnfc m`mearar% rarvclmvaom

xcljmdmrm`.

Jmj occlxmv lczsxmom` kmljmzm` slsl xczsrmdmm` qm`k lc`kszmaom`

rcgmzmd ra`komv xczsrmdmm`% rvzsovsz nzkmàrmra fm` szmam` vskmr lmra`k lmra`k

jmkam` fmeml xczsrmdmm`.

Jmj ocealm lczsxmom` dmrae m`mearar fm` xcljmdmrm` qm`k lcljmdmr

m`mearar oemraiaomra jamqm xznfsora% m`mearar omeosemra dmzkm xnono rclc`% m`mearar

xc`czmxm` vmzkcv bnrva`k.

Jmj occ`ml lczsxmom` jmj xc`svsx qm`k vczfaza fmza ocralxsem` fm` rmzm`


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2:

JMJ AY

KMLJMZM@ SLSL XCZSRMDMM@

6.= Rcgmzmd Ra`komv Jczfaza`qm XV. Rclc` Vn`mrm

XV. Rclc` Vn`mrm mfmemd xznfsrc` rclc` vczjcrmz fa Om{mrm` Valsz

A`fn`cram qm`k lc`clxmva emdm` rcesmr =.:88.888 Dcovmz fa fcrm Jaza`kczc Ocb.

Js`knzn Omj. Xm`kocx 94 oaen lcvcz fmza onvm Lmomrrmz. XV. Rclc` Vn`mrm qm`k

lclaeaoa omxmravmr vczxmrm`k 2.648.888.888 lcvzao vn` rclc` xcz vmds` aà

lclxs`qma vakm sàv xmjzao qmavs Vn`mrm Sàv AA% AAA fm` AY.

Jczfmrmzom` ocvcvmxm` Lmgcear Xczlsrqm{mzmvm` Xcz{moaem` Zmoqmv

Rclc`vmzm $LXZR! Zcxsjeao A`fn`cram @n. AALXZR=198 lc`kc`ma xnem slsl

xcljm`ks`m` @mran`me Rclc`vmzm Jczc`bm`m Vmdmxm` =19= , =191 vc`vm`k xznqco

Jafm`k A`fsvza Knen`km` M= =132 jafm`k @n. 36% falm`m fafmeml ocvcvmxm` avs

vczbm`vsl zc`bm`m s`vso lc`fazaom` xmjzao rclc` fa Rsem{cra Rcemvm`. Vsgsm` fmza

xc`fazam` xmjzao rclc` avs mfmemd s`vso lclc`sda xczla`vmm` rclc` ks`m

lcà`komvom` xcljm`ks`m` odsrsr`qm fa om{mrm` A`fn`cram jmkam` Valsz.

Ocvcvmxm` LXZR avsemd qm`k lc`fmrmza jczfaza`qm xmjzao Rclc` Vn`mrm

$Xczrczn!% qm`k rmmv aà lclaeaoa clxmv sàv xmjzao fm` rcoam` xmboa`k xem`v qm`k

vczsr jcznxczmra fc`km` zcmearmra xznfso rcjcrmz :=:.=94 vn` favmds` =111% ocbsmea

xmjzao sàv A qm`k necd xczvaljm`km` memrm` con`nlar fm` vcoàr lmom

xc`knxczmram``qm vcemd fadc`vaom` rcgmo vmds` =146. S`vso ecjad gcemr`qm mom`

faszmaom` xzniae vamx sàv xmjzao.

2:


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=. Xmjzao Rclc` Vn`mrm Sàv AVn`mrm sàv A fafazaom` jczfmrmzom` Vmx LXZR ZA @n. AALXZR=198 vm`kkme

3 Fcrcljcz =198 vc`vm`k xnem Xcljm`ks`m` @mran`me Rclcrvm Jczc`bm`m Vmdmxm`

=19=,=191. Vn`mrm sàv A lsema jczxznfsora rclc` xmfm vmds` =194 fc`km` omxmravmr

vczxmrm`k =:8.888.888 lcvzao vn` rclc` xcz vmds` fc`km` xznrcr jmrmd. Xmjzao qm`k

jczenomra fa Fcrm Vn`mrm Ocbmlmvm` Jmenbba Omj. Xm`kocx aà rcgmo vmds` =146

fadc`vaom` nxczmra`qm mvmr xczvaljm`km` con`nlar.

:. Xmjzao Rclc` Vn`mrm Sàv AAXmjzao Rclc` Vn`mrm AA qm`k jczenomra fa Jaza`kkczc% Ocbmlmvm` Js`knzn%

Omjsxmvc` Xm`kocx% Xznxa`ra Rsem{cra Rcemvm` rcoavmz :2 ol fmza enomra xmjzao sàv

A% fafazaom` jczfmrmzom` ocxmfm xczrcvsgsm` JMXXC@MR 7

@n. 8:2TB,EBJ.Y;9

@n. :43F.AAT;9

Vn`mrm AA qm`k lc`kks`mom` xznrcr ocza`k lsema jcznxczmra rcbmzm onlczrae

xmfm vmds` =148 fc`km` omxmravmr vczxmrm`k 3=8.888 lcvzao vn` rclc` xcz vmds`.

Xznkzml nxvalmearmra Vn`mrm sàv AA fazmlxs`kom` xmfm vmds` =11= rcbmzm r{mocenem

fm` jczdmrae lcà`komvom` omxmravmr vczxmrm`k lc`gmfa 318.888 lcvzao vn` rclc` xcz

vmds`.

2. Xmjzao Rclc` Vn`mrm Sàv AAAXmjzao Vn`mrm AAA qm`k jczenomra fa vclxmv qm`k rmlm fc`km` Xmjzao Rclc`

Vn`mrm AA fajm`ks` jczfmrmzom` xczrcvsgsm` JMXXC@MR 7


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@n. 2:TB,EBJ.Y=14=

@n. :=;;[O=8=14=

Xmjzao Vn`mrm AAA qm`k lc`kks`mom` xznrcr ocza`k lsema jcznxczmra rcbmzm

onlczrame xmfm vmds` =143 fc`km` omxmravmr vczxmrm`k 318.888 lcvzao vn` rclc` xcz

vmds`. Xmjzao aà vczecvmo faenomra qm`k rmlm fc`km` vn`mrm sàv AA.

6. Xmjzao Rclc` Vn`mrm Sàv AYXmjzao Vn`mrm AY fafazaom` jczfmrmzom` RO Lc`vcza Xcza`fsrvzam` @n.

=4:LXX.AT=118% vm`kkme 8: Novnjcz =118 fm` RO Lc`vcza Ocsm`km` ZA @n.

R.=361LO 8=2=111 vm`kkme :1 @nycljcz =118. Vn`mrm Sàv AY fc`km` omxmravmr

vczxmrm`k :.288.888 lcvzao rclc` vn` xcz vmds` lsema fanxczmraom` rcbmzm onlczrame

xmfm vm`kkme = @nycljcz =119. Xmjzao qm`k lc`kks`mom` xznrcr ocza`k aà vczecvmo

fa enomra qm`k rmlm fc`km` Vn`mrm Sàv AA fm` Sàv AAA.

XV. Rclc` Vn`mrm lclaeaoa ; sàv xc`km`vn`km` rclc` qm`k jczenomra fa

Lmomrrmz% Javs`k% Rmlmza`fm% Jm`gmzlmra`% Jmea% fm` Mljn` fc`km` omxmravmr

lmra`k,lmra`k 288.888 lcvzao vn` rclc` xcz vmds` ocbsmea Lmomrrmz fm` Jmea qm`k

jczomxmravmr lmra`k,lmra`k 988.888 lcvzao vn` rclc` xcz vmds` fm` Xmes qm`k

jczomxmravmr =;3.888 lcvzao vn` rclc` xcz vmds`. XV. Rclc` Vn`mrm gskm lclaeaoa

On`rneafmra XV. Rclc` Vn`mrm fc`km` XV. Rclc` Kzcrao $Xczrczn! Vjo

Rcjcesl on`rneafmra fc`km` XV. Rclc` Kzcrao $Xczrczn! Vjo% xclckm`k

rmdml XV. Rclc` Vn`mrm mfmemd Xclcza`vmd Zcxsjeao A`fn`cram. On`rneafmra

fc`km` XV. Rclc` Kzcrao $Xczrczn! Vjo% faemorm`mom` xmfm vm`kkme =3 Rcxvcljcz

=113 fm` oclsfam` rcrsma fc`km` ocxsvsrm` ZSXR EJ xmfm vm`kkme =2 Lca =11;%


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388 ecljmz rmdml xnzvcxce fagsme ocxmfm Onxczmra Omzqm{m` Rclc` Vn`mrm

$OORV!% rcda`kkm xclckm`k rmdml XV. Rclc` Vn`mrm mfmemd XV. Rclc` Kzcrao

$Xczrczn! Vjo% fm` OORV.

6.: Rvmvsr Xczsrmdmm`

Xmfm m{me jczfaza`qm xmjzao Rclc` Vn`mrm A fmeml lmrm on`vzsora%

xczsrmdmm` lmrad jczrvmvsr Xznqco fa jm{md `ms`km` Fcxmzvclc` Xcza`fsrvzam`

fm` Xczvmljm`km`. Fc`km` rcecrma`qm xznqco xcljm`ks`m` xmjzao Rclc` Vn`mrm A%

xmfm vm`kkme : @nycljcz =194% rvmvsr xczsrmdmm` fa va`komvom` lc`gmfa rvmvsr

Xmjzao rmlxma fc`km` vmds` =1;=. Xmjzao Rclc` Vn`mrm favcvmxom` lc`gmfa

JSL@ qm`k jczjc`vso Xczsrmdmm` Xczsl $XCZSL! jczfmrmzom` XX @n. 36 vmds`

=1;= vm`kkme 4 Rcxvcljcz =1;=.

Xmfm vmds` =1;3% xczsrmdmm` lc`a`komv lc`gmfa Xczsrmdmm` Xczrcznm`

$Xczrczn!% jczfmrmzom` XX @n. = vmds` =1;3. Xczsjmdm` jc`vso dsosl fmza XCZSL

lc`gmfa XCZRCZN farmdom` vmds` =1;9 fc`km` movc @nvmzar Rnc{mz`n RD% @n. 9

vm`kkme 1 Gm`smza =1;9 fa Gmomzvm fm` faxczjmaoa fadmfmxm` @nvmzar. D. Jcjmrm Fk.

Emen RD% @n. 96 vm`kkme :8 Lca =1;9. Vczmodaz fc`km` xczsjmdm` M`kkmzm` Fmrmz

necd @nvmzar Dmfa Lnc`vnzn RD% fa Gmomzvm @n. == vm`kkme =: Fcrcljcz =146.

Xmfm vm`kkme =3 Rcxvcljcz =113% XV. Rclc` Vn`mrm lc`kmfmom` on`rneafmra

fc`km` XV. Rclc` Kzcrao $Xczrczn! Vjo% fm` dme vczrcjsv lmrad jczem`krs`k da`kkm

rcomzm`k.


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6.2 Rvzsovsz Nzkmàrmra

Mfm`qm rvzsovsz nzkmàrmra qm`k jmao lczsxmom` rmemd rmvs rqmzmv qm`k

xc`va`k mkmz xczsrmdmm` fmxmv jczgmem` fc`km` jmao. Rsmvs xczsrmdmm` mom` jczdmrae

lc`bmxma xzcrvmra oczgm qm`k cicovai fmza omzqm{m` mxmjaem vczfmxmv rsmvs rarvcl oczgm

rmlm qm`k jmao% fa lm`m is`kra,is`kra fmeml nzkmàrmra vczrcjsv lclxs`qma

xcljmkam` vskmr% {c{c`m`k fm` vm`kks`k gm{mj qm`k vcemd fa`qmvmom` fm`

faszmaom` fc`km` gcemr.

Rvzsovsz nzkmàrmra XV. Rclc` Vn`mrm $Xczrczn! lc`kaosva lcvnfc mvms

xza`rax nzkmàrmra is`kran`me qm`k vcemd fa`qmvmom` fm` faszmaom` lc`comòm` xmfm

xclarmdm` vskmr% {c{c`m`k fm` vm`kks`k gm{mj rcbmzm gcemr fm` vckmr. Fafmeml

rvzsovsz nzkmàrmra XV. Rclc` Vn`mrm $Xczrczn! vczrcjsv vczfaza mvmr jcjczmxm s`rsz

xczec`komxm` fa lm`m rvzsovsz nzkmàrmra fmxmv fakmljmzom` xmfm roclm jczaosv aà 7


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KMLJMZ 3

RVZSOVSZ NZKM@ARMRA XCZSRMDMM@

XV. RCLC@ VN@MRM XM@KOCX

FAZCOVSZ

SVMLM

RV=88888

FAZCOVSZ

FAZCOVSZ EAVJM@K

) FAZCOVSZ FAZCOVSZ

XZNFSORA NXCZMRAN@ME XCLMRMZM@ OCSM@KM@

RV:88888 RV288888 RV688888 RV388888

Fcx. Xznfsora

Jmdm` Fcx. Eavlc` LZ Fcx. Xclmrmzm` Fcx. Vzcrsza

ROMA $Rmvsm`

Oczgm

Jmos Msfav A`vcz`me!

RV:=8888 RV2=8888 RV6=8888 RV3=8888 RV==8888

Fcx. Xznfsora

Vczmo Fcx. Eavvco Fcx. Farvzajsra Fcx. Mos`vm`ra Fcx. Rcoxcz

RV::8888 RV2:8888 RV6:8888 RV3:8888 RV=:8888

Fcx. XznfsoraRclc`

Fcx Xc`kmfmm` )

Fcx. RFLXc`kce.

Xczrcfamm`

RV:28888 RV228888 RV328888

Fcx. Vco`ao )Svaeavmr

RV:68888

Rsljcz 7 XV. Rclc` Vn`mrm Xm`kocx


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6.6 Szmam` Vskmr

Jczfmrmzom` xmfm roclm% lmom mom` fagcemrom` vskmr fm` vm`kks`k gm{mj

jmkam`,jmkam` vczrcjsv% qmavs 7

=. Fc{m` FazcoraRcrsma fc`km` M`kkmzm` Fmrmz Xczsrmdmm` XV. Rclc` Vn`mrm $Xczrczn! faszsr

fm` faxalxa` necd fazcora fmza rcnzm`k Fazcovsz Svmlm fajm`vs vakm nzm`k fazcovsz

ema``qm. Fmeml lc`gmem`om` vskmr`qm Fc{m` Fazcora jczvm`kks`k gm{mj

rcomeaksr fam{mra necd Fc{m` Onlarmzar rcjmkma {moae xclckm`k rmdml.

Fc{m` Fazcora fam`komv jczfmrmzom` Zmxmv Slsl Xclckm`k Rmdml $ZSXR!

fc`km` emlm lmrm gmjmvm` 3 vmds`. Fc{m` Fazcora vczfaza mvmr 7

m! Fazcovsz SvmlmFazcovsz Svmlm jczvm`kks`k gm{mj mvmr ocem`bmzm` gmem``qm xczsrmdmm`.

Fazcovsz Svmlm gskm lclxs`qma vskmr fm` vm`kks`k gm{mj vczdmfmx jafm`k,

jafm`k qm`k lc`fmxmv xc`km{mrm` rcbmzm em`krs`k qmavs jafm`k slsl%

jafm`k rsljcz fmqm lm`sram% jafm`k rmvsm` xc`km{mr a`vcz` fm` jafm`k

srmdm rmlxa`km` $Qmqmrm` Fm`m Xc`ras` fmza Dmza Vsm% QORV% XV. XOL%

Onxczmra% Fdmzlm [m`avm% Jc`koce Oc`fmza! rczvm xcz{moaem` Gmomzvm.

j! Fazcovsz Ocsm`km` fm` OnlczrameJczvm`kks`k gm{mj mvmr rclsm movayavmr xczsrmdmm`. Vskmr Fazcovsz

Ocsm`km` fm` Onlczrame mfmemd 7


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=! Xcljsmvm` m`kkmzm` xc`fmxmvm` fm` jcem`gm xczsrmdmm` rczvmlc`kmfmom` xc`km{mrm` vczdmfmx xcemorm`mm` fmza m`kkmzm` xc`fmxmvm`

fm` jcem`gm xczsrmdmm`.

:! Lc`qsrs` xc`farvzajsram` dmrae xznfsora rclc` qm`k faemosom` fc`km`bmzm lc`qsrs` rvzmvcka xclmrmzm` fa rceszsd fmczmd xclmrmzm` vczlmrso

xc`km`kosvm``qm.

2! Lczc`bm`mom` ockamvm` xc`kmfmm` rsos bmfm`k% jmdm` jmos% jmdm`xcljm`vs% fm` lcra`,lcra` ema``qm rcjmkma ocec`komxm` fmeml ockamvm`

xznfsora.

b! Fazcovsz XznfsoraVskmr Fazcovsz Xznfsora mfmemd 7

=! Vczrcec`kkmzm`qm ocem`bmzm` nxczmra xmjzao Sàv AA% xmjzao Sàv AAA% fm`xmjzao Sàv AY.

:! Vczrcem`kkmzm`qm xclceadmzmm` imraeavmr qm`k lceaxsva xczslmdmòmzqm{m`% kcfs`k xmjzao% fm` kcfs`k ema``qm rczvm xcemjsdm` odsrsr

Jaza`komrra.

f! Fazcovsz Xc`ceavam` fm` Xc`kcljm`km` $Eavjm`k!Vskmr Fazcovsz Eavjm`k mfmemd lcemorm`mom` ockamvm` s`vso lczcmearmraom`

vsgsm` xczsrmdmm` fc`km` jmao lceaxsva 7

=! Vczrcec`kkmzm`qm rclsm movayavmr xczc`bm`mm` xcemorm`mm` xznqco,xznqco xczesmrm` vczlmrso fa fmeml`qm xc`kszsrm` rsljcz fm`m s`vso

xznqco,xznqco qm`k falmorsf.


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:! Xc`ceavam` vczdmfmx ciarac`ra rclsm xczmemvm` sàv xznfsora qm`k mfm fm`qm`k mom` fa ks`mom` jmao fmeml sàv qm`k vcemd mfm lmsxs` fmeml

xznqco xczesmrm` qm`k vcemd fazc`bm`mom`.

:. Ocxmem Fcxmzvclc` mvms Jafm`kFmeml rvzsovsz nzkmàrmra XV. Rclc` Vn`mrm $Xczrczn! vczfmxmv =: fcxmzvclc`.

Vskmr fmza fcxmzvclc` vczrcjsv mfmemd 7

m. Fcxmzvclc` Dsjs`km` EsmzJczvskmr lc`m`kmà lmrmemd ocdslmrm` qm`k lc`qm`kosv xcz{moaem`

XV. Rclc` Va`mrm $Xczrczn! fa Lmomrrmz fm` lmrmemd dsjs`km` fc`km` xmzm

xclckm`k rmdml. Rcema` avs jczvm`kks`k gm{mj vczdmfmx xcz{moaem`

XV. Rclc` Vn`mrm $Xczrczn! fa Gmomzvm.

j. Fcxmzvclc` SlslJczvskmr lc`qcec`kkmzmom` ockamvm` qm`k jczraimv slsl% xc`kmlm`m`

a`rvmemra fm` onlxecor xczsrmdmm`% xc`kszsrm` lmrmemd vm`md fm` awa`% rczvm

ockamvm` qm`k lc`qm`kosv dsosl fm` ocrcozcvmzamvm`.

b. Fcxmzvclc` Rmvsm` Xc`km{mrm` A`vcz`Jczvm`kks`k gm{mj fm` ocem`bmzm` xc`kcenemm` vskmr Fcxmzvclc` Rmvsm`

Xc`km{mrm` A`vcz` qm`k lceaxsva xc`km{mrm` ia`m`rame fm` xc`km{mrm`

nxczmran`me rczvm vskmr,vskmr ema`qm qm`k fajczaom` fazcora.

f. Fcxmzvclc` Xclmrmzm`Jczvskmr lczc`bm`mom` xczc`bm`mm` fm` m`mearar xmrmzm s`vso ocem`bmzm`

xclmrmzm` fm` farvzajsra rclc`. Farmlxa`k avs% jczvm`kks`k gm{mj vczdmfmx


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xc`km`vn`km` fa Jm`gmzlmra`% Rmlmza`fm% Javs`k% Bcesom` Jm{m`k fm`

Mljn`.

c. Fcxmzvclc` EnkarvaoJczvskmr lczc`bm`mom`% lc`konnzfaàz% fm` lc`km{mra xcemorm`mm`

xznrcfsz xc`kmfmm` fm` lm`mgclc` xczksfm`km`.

i. Fcxmzvclc` Mos`vm`ra fm` Ocsm`km`Jczvskmr lclalxa` fm` lc`konnzfaàz xc`kcenemm` vskmr,vskmr mos`vm`ra

fm` ocsm`km` xczsrmdmm`.

k. Fcxmzvclc` Nxczmra AJczvskmr lczc`bm`mom`% lc`konnzfaàz% fm` lc`km{mra xc`knxczmram`

xmjzao sàv AA fm` sàv AAA rcrsma ZOMX rcbmzm cicovai% ciarac`ra% con`nlar%

mlm` vczdmfmx xczrnàe fm` xczmemvm` rczvm aosv lc`gmkm ocecrvmzam`

ea`kos`km` dafsx.

d. Fcxmzvclc` Nxczmra AAJczvskmr lczc`bm`mom`% lc`konnzfaàz fm` lc`km{mra xc`knxczmram` mrcv

xczsrmdmm` fmeml lclxznfsora rclc`% vczlmrso xc`km`kosvm` fm`

xclsmvm` rclm` oc mvmr omxme xcemjsdm` Jaza`komrra fm` Lmomrrmz fc`km`

jamqm rczc`fmd ls`koa` fm` mlm` vczdmfmx xczrnàe xczmemvm` rczvm

ocecrvmzam` ea`kos`km` dafsx.

a. Fcxmzvclc` Eavjm`kLc`konnzfa`mraom` ockamvm` xcemorm`mm` xc`ceavam` xznrcr vco`nenka

xc`qcec`kkmzmm` rvsfa xc`kcljm`km` xczsrmdmm` rarvcl lm`mgclc`

xczsrmdmm`.


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g. Fcxmzvclc` Xc`kcljm`km` fm` C`czkaLczc`bm`mom`% lc`konnzfaàz fm` lc`km{mra rczvm lc`kcymesmra

xc`knxczmram` mrrcv xczsrmdmm` qm`k lceaxsva lcra`% xcljm`koav vc`mkm

earvzao% memv,memv jczmvocbae fm` memv,memv vmljm`k% lcra`,lcra` fm` xczmemvm`

sàv xclcbmd jmvs omxsz vm`md eamv fm` xmraz raeabm% rcda`kkm on`fara`qm vcvmx

vczxceadmzm s`vso lc`s`gm`k ocem`bmzm` xznrcr xznfsora.

o. Fcxmzvclc` Rsljcz Fmqm Lm`sramLczc`bm`mom`% lc`konnzfaàz fm` lc`km{mra rczvm lc`kcymesmra

xc`knxczmram` mrrcv xczsrmdmm` fmeml xc`qcfamm`% xclceadmzmm`% xczm{mvm`%

xclja`mm` fm` xc`kcljm`km` rsljcz fmqm lm`sram mkmz vczbmxma

xznfsovayavmr vc`mkm oczgm qm`k nxvalme.

e. Fcxmzvclc` VcoàoLczc`bm`mom`% lc`konnzfaàz fm` lc`km{mra xcemorm`mm` xcljsmvm`%

xmjzaomra xczdavs`km` vcoàr fm` ia`m`rame s`vso lnfaiaomra fm` zc`nymra

xczmemvm` rczvm xcljsmvm` jm`ks`m`% rmzm`m fm` xzmrmzm`m fa ea`kos`km`

xmjzao% xczslmdm`% xcemjsdm` Jaza`komrra fm` vczla`me,vczla`me

xc`km`vn`km` rclc` rcbmzm cicovai fm` ciarac`.

2. Ocxmem JaznVskmr ocxmem jazn aà mfmemd lcljm`vs ocxmem fcxmzvclc` mvms ocxmem jafm`k

fmeml lc`m`kmà xcoczgmm` rcdmza,dmza. Xc`c`vsm` ocxmem jazn jczfmrmzom` xmfm

gcàr xcoczgmm` qm`k mom` fa vm`kmà xmfm lmra`k,lmra`k jafm`k.


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6. Ocxmem RcoraVskmr ocxmem rcora mfmemd lcljm`vs Ocxmem Jazn fmeml lcemorm`mom` vskmr

rcdmza,dmza`qm. Fm` jczvm`kks`kgm{mj xc`sd rcbmzm vcoàr vczdmfmx rclsm

ockamvm` qm`k em`krs`k fajm{mda`qm.

6.3 Xznrcr Xznfsora

Xznfsora lczsxmom` rsmvs xznrcr ockamvm` s`vso lc`ksjmd jmdm`,jmdm`

jmos lc`gmfa jmdm` rcvc`kmd gmfa qm`k fmxmv falmìmmvom`. Jmzm`k gmfa aà emes

fafarvzajsraom` ocxmfm on`rslc` rcrsma fc`km` ocjsvsdm``qm lcemesa farvzajsvnz

qm`k mfm.

Xznrcr xcljsmvm` rclc` qm`k faemosom` necd XV. Rclc` Vn`mrm $Xczrczn!

lczsxmom` xznrcr ocza`k $Fzq Xznbcrr!. Xznrcr xcljsmvm` rclc` vczrcjsv lc`szsv

szsvm`,szsvm``qm mfmemd rcjmkma jczaosv 7

=. Jmdm` lc`vmd qm`k vczfaza mvmr 7m. Xmraz raeabm =,: #j. Kqxrsl 2#b. Vm`md eamv =4 #f. Jmvs omxsz 48 #

:. Xznrcr xcljsmvm` qm`k lceaxsva 7m. ]smzq

Jmvs omxsz qm`k fa}smzq faecfmoom` fc`km` lc`kks`mom` jmdm` xcecfmo.

Emes fc`km` memv,memv jczmv jmvs omxsz avs faxaead qm`k lclxs`qma famlcvcz


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lmoralsl =;8 bl% rcem`gsv`qm falsmv fm` fam`kosv fc`km` lc`kks`mom`

Fmlx Vzsbor oc mvmr xclcbmd.

j. BzsrdczVm`md eamv qm`k lczsxmom` dmrae }sczq faxcbmd necd Dmllcz Bzsrdcz

lc`gmfa soszm` qm`k ocbae,ocbae fc`km` famlcvcz lmoralsl 29 bl.

b. Bemq xavVm`md eamv qm`k jczmrme fmza bemq xav famljae fc`km` lc`kks`mom` memv,memv

jczmv oclsfam` fam`komv lc`sgs rvnzmkc dmee $vclxmv xc`kslxse!.

f. Bemq FzaczBemq qm`k vczfmxmv fa rvnzmkc dmee faocza`kom` fc`km` bemq fzacz s`vso

lc`fmxmvom` omfmz maz lmoralsl = # rcem`gsv`qm faoslxseom` fmeml raen.

c. Xmraz RaeaomXmraz raeaom famljae fmza fcxnrav qm`k vczfmxmv fa fmczmd Rsem{cra Rcemvm`.

Xmraz raeaom a`a rcjmkam` faxcznecd fmza om`fs`km` bemq fmza bemq xav.

i. Zm{ LmvczameJmvs omxsz% bemq fm` xmraz raeaom rcbmzm jczrmlm,rmlm fakaea`k fmeml zm{

lmvczame da`kkm raen. Fmeml xznrcr xc`kkaea`km` vczrcjsv rcemes lc`fmxmvom`

xc`km{mrm` fmza emjnzmvnzasl rcda`kkm zm{ lmvczame qm`k fadmraeom`

em`krs`k ramx fajmomz.

k. Oae Vs`kos XsvmzZm{ laee qm`k jczmrme fmza raen fam`kosv oc oae` s`vso fajmomz fc`km`

vclxczmvsz =238 , =3888B rcda`kkm fmxmv lc`kdmraeom` oea`ocz.


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d. Iaàrd LaeeOeaòcz jczrmlm,rmlm kqxrsl qm`k fc`km` xczjm`fa`km` 16 7 6 fakaea`k

s`vso rcem`gsv`qm fa fmeml xznrcr iaàrd laee lc`kdmraeom` rclc`. Rclc`

dmrae xc`kkaea`km` aà oclsfam` faralxm` fmeml raen,raen. Rclc` qm`k

fadmraeom` aà ramx s`vso faom`vn`kom` mvms fam`kosv oc xcemjsdm`

Jaza`komrra.

Jczfmrmzom` szmam` xznrcr xznfsora fa mvmr% lmom rcem`gsv`qm mom`

fakmljmzom` lcemesa roclm jczaosv aà 7


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ROCLM 9

XZNRCR XZNFSORA RCLC@

VMLJM@KBZSRDCZ

KSFM@KZM[ LCME OAE@ IA@ARD LAEE

RAEN RCLC@XMB

$ XCLCBMD

!

$Xc`kkaea`km` Jmdm`

Lc`vmd! $ Xcljmomzm` !

$Xc`kkaea`km`

Rclc`!

$Xc`km`v

Rclc`!

JMVS

OMXSZ

, JMVS

OMXSZ

, JMVS

OMXSZ , VN@MRM AA , VN@MRM AA , VN@MRM AA , VN@MRM AA , VN@MR

VM@MD

EAMV

, VM@MD

EAMV

, VM@MD

EAMV , VN@MRM AAA , VN@MRM AAA , VN@MRM AAA , VN@MRM AAA , VN@MR

, XMRAZ

RAEAOM

, XMRAZ

RAEAOM , VN@MRM AY , VN@MRM AY , VN@MRM AY , VN@MRM AY , VN@MR

--- ---

Dmrae Xcljmomzm` KQXRSL --- farcjsv Oea`ocz ---

$Jmzm`k =: Gmfa! ---

$ Lnja

RAEN RCLC@ Rclc

s`vso fa

, VN@MRM AA

, VN@MRM AAA

, VN@MRM AY

$Faoazal Oc!

,JAZA@KOMRRA

, XX. LMOMRRMZ

---

FAOMXMEOM@ $ WMO !

, XMBOCZ

JAZA@KOMRRA ---

---

FAOMXMEOM@$BSZMD! , XMBOA@K XEM@V ---

, JM@GMZLMRA@ XMBOCZ $XC@KM@VN@KM@ R

, RMLMZA@FM XMBOCZ $XC@KM@VN@KM@ R

, BCESOM@ JM[M@K $JMEA! XMBOCZ $XC@KM@VN@KM@ R

, JAVS@K XMBOCZ $XC@KM@VN@KM@ R

, XMES XMBOCZ $XC@KM@VN@KM@ R

Rsljcz 7 XV. Rclc` Vn`mrm Xm`kocx , MLJN@ XMBOCZ $XC@KM@VN@KM@ R


56/77

6;

JMJ Y

DMRAE M@MEARAR FM@ XCLJMDMRM@

3.=. M`mearar Jamqm Xznfsora fm` @n` Xznfsora

Fc{mrm aà vsgsm` qm`k a`ka` fabmxma necd rcvamx xczsrmdmm` lm`simovsz

mfmemd fc`km` lcà`komvom` xznfsora% falm`m fc`km` lcà`komvom` xznfsora lmom

xczsrmdmm` mom` fmxmv lclxczvmdmòm` ocem`krs`km` dafsx mvms on`va`savmr fmza

srmdm qm`k faocenem.

Rmemd rmvs imovnz qm`k lclxc`kmzsda ockamvm` xznfsora mfmemd fc`km`

lclxczdmvaom` lmrmemd jamqm xznfsora% falm`m jamqm xznfsora mfmemd rcgslemd

jamqm qm`k faocesmzom` necd xczsrmdmm` fmeml ockamvm` xznrcr xznfsora. Mfmxs`

gcàr jamqm xznfsora qm`k faocesmzom` necd xczsrmdmm` fmxmv lceaxsva 7 jamqm jmdm`

jmos em`krs`k% jamqm vc`mkm oczgm em`krs`k fm` jamqm nyczdcmf xmjzao.

Rcjcesl faemosom` xczdavs`km` vmzkcv bnrva`k% lmom vczecjad fmdses mom`

farmgaom` fmvm jamqm xznfsora rclc` vn`mrm fa Omjsxmvc` Xm`kocx odsrsr`qm

s`vso vmds` :884 rf vmds` :8=8 qm`k fmxmv farmgaom` xmfm vmjce 3.= qmavs rcjmkma

jczaosv 7

6;


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VMJCE 3.=

XV. RCLC@ VN@MRM FA OMJSXMVC@ XM@KOCX

FMVM XZNFSORA RCLC@ VMDS@ :884 RF :8=8

Vmds`Vnvme Xznfsora

$Vn`!

:884 2.639.=28

:881 2.3:;.:69

:8=8 2.964.=31

Vnvme =8.92=.323

Zmvm,zmvm 2.362.463

Rsljcz 7 XV. Rclc` Vn`mrm fa Omjsxmvc` Xm`kocx

Jczfmrmzom` vmjce 3.= qmo`a fmvm xznfsora rclc` s`vso vmds` :884 rf

vmds` :8=8 qm`k lc`s`gsoom` jmd{m zmvm,zmvm xznfsora rclc` xczvmds` rcjcrmz

2.362.463 qm`k fmxmv faxcza`baom` s`vso vmds` :884 qmavs rcjcrmz 2.639.=28 vn`%

vmds` :881 vnvme xznfsora rcjcrmz 2.3:;.:69 vn` fm` vmds` :8=8 vnvme xznfsora

rcjcrmz 2.964.=31 vn`.

Fmeml dsjs`km``qm fc`km` szmam` vczrcjsv fa mvmr fmxmv farmgaom` fmvm jamqm

jmdm` jmos em`krs`k odsrsr`qm xmfm XV. Rclc` Vn`mrm fa Omjsxmvc` Xm`kocx

s`vso vmds` :884 rf vmds` :8=8 qm`k fmxmv farmgaom` lcemesa vmjce 3.: qmavs rcjmkma

jczaosv 7


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VMJCE 3.:

JCRMZ@QM JAMQM JMDM@ JMOS EM@KRS@K

VMDS@ :884 RF VMDS@ :8=8

@n.Gc`ar Jmdm` Jmos

Em`krs`k

Vmds`

:884 :881 :8=8

=. Jmvs Omxsz 22.:4:.==3.=34 62.:=9.296.:=4 3;.;1:.=86.=1:

:. Vm`md Eamv =6.=4=.9=8.:=: =:.=3=.919.2=8 =3.:1=.=2:.83=

2. Xmraz Raeaom 6.998.:39.2=3 3.;;=.396.9=4 9.183.81:.:66

6. Xmraz Jcra =.814.9=8.9=8 =.216.939.4=8 :.=:=.11;.693

3. Kaxrsl :=.21:.;96.6=8 2:.939.=63.339 26.322.2=9.9:9

9. Vzmrr =;.;2=.4=4.:=3 =4.41=.;16.6=3 :9.28=.6=:.;61

;. Rcxczva`c 939.239.;34 11=.939.2=8 =.:=:.;;=.1;9

Gslemd jamqm jmdm` jmos12.882.32=.9;4 ==3.8;2.4;4.:2; =66.=3;.4:;.282

em`krs`k

Rsljcz 7 Fmvm fanemd fmza XV. Rclc` Vn`mrm $Xczrczn! fa Omjsxmvc` Xm`kocx%

Vmds` :8=:

Jczfmrmzom` vmjce 3.: qmo`a fmvm jamqm jmdm` jmos qm`k faocesmzom` necd

xczsrmdmm` lmom jcrmz`qm jamqm jmdm` jmos em`krs`k s`vso 2 vmds` vczmodaz fmxmv

favc`vsom` fc`km` lc`kks`mom` zslsr 7

Jamqm jmdm` jmos em`krs`k

Jamqm jmdm` jmos em`krs`k

analisis pendekatan target costing sebagai alat penilaian efisiensi produksi semen pada pt. semen...

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