CHAPTER 8 Budgeting for Planning and Control

F|hmlxk`m jev ôc``k`m c`h Ae`xveo

Cjxlv qx|h{k`m xbkq abc~xlv/ {e| qbe|oh qbe|o h fl cfol xe7 3. Hljk`l f|hmlxk`m c`h hkqa|qq kxq veol k` ~oc``k`m/ ae`xveook`m/ c`h hlakqke` dcik`m. 6. ^vl~cvl xbl e~lvcxk`m f|hmlx/ khl`xkj{ kxq dcgev aed~e`l`xq/ c`h lr~ock` xbl k`xlvvlocxke`$

qbk~q ej xbl zcvke|q aed~e`l`xq. Khl`xkj{ xbl aed~e`l`xq ej xbl jk`càkco f|hmlx/ c`h ~vl~cvl c acqb f|hmlx. 1. Khl`xkj{ 8. Hlqavkfl f|hmlxq jev dlvabc`hkqk`m c`h qlvzkal jkvdq.

Xbkq abc~xlv lr~ock`q be} f|hmlxk`m ~oc{q c il{ veol k` ~oc``k`m/ ae`xveook`m/ c`h hlakqke` dci$ k`m/ cq }loo cq kd~vezk`m aedd|`kacxke` c`h aeevhk`cxke`. Xbl abc~xlv jea|qlq e` xbl dcqxlv f|hmlx c`h khl`xkjklq kxq dcgev aed~e`l`xq. Xbl ~vealqq ej ~vl~cvk`m c qlx ej e~lvcxk`m c`h jk$ `càkco f|hmlxq jev xbl f|hmlx ~lvkeh kq hlqavkflh }kxb xbl ld~bcqkq e` xbl k`xlvvlocxke`qbk~q k`xlvvlocxke`qbk~q ej xbl zcvke|q f|hmlxq. Xbl abc~xlv aeào|hlq f{ hlqavkfk`m f|hmlxq jev dlvabc`hkqk`m c`h qlv$ zkal jkvdq.

K.

Xbl Xbl Veo Veol l ej ej F|h F|hml mlxk xk`m `m k` ôc`` oc``k` k`m m c`h c`h Ae`x Ae`xve veoo

Olcv`k`m Efglaxkzl !3

F|hmlxk`m ~oc{q c av|akco veol k` ~oc``k`m c`h ae`xveo. 

s|c`xkxcxkzl lr~vlqqke`q ej ~oc`q xbcx khl`xkj{ c` evmc`kwcxke`‛q efgla$ F|hmlxq cvl xbl s|c`xkxcxkzl xkzlq c`h xbl caxke`q `llhlh xe cabklzl xbld. Xbl{ jevd xbl fcqkq jev e~lvcxke`q.

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Ae`xveo kq xbl ~vealqq ej qlxxk`m qlxxk`m qxc`hcvhq/ vlalkzk`m jllhfcai e` cax|co ~lvjevdcàl/ ~lvjevdcàl/

c`h xcik`m aevvlaxkzl caxke`. 

F|hmlxq ac` fl |qlh xe aed~cvl cax|co e|xaedlq }kxb ~oc``lh e|xaedlq. Vlzkl} xlrxfeei Lrbkfkx 2$3/ }bkab koo|qxvcxlq xbl vlocxke`qbk~ ej f|hmlxq xe ~oc``k`m/ e~lvcxk`m/ c`h ae`xveo.

C.

^|v~eqlq ej F|hmlxk`m Xbl q{qxld ej f|hmlxq qlvzlq cq xbl aed~vlbl`qkzl jk`càkco ~oc` jev xbl evmc`kwc$ xke` cq c }beol. 3:;

3=>

Abc~x bc~xlv lv 2

Chzc`xcmlq ej f|hmlxk`m f|hml xk`m kào|hl7 3. F|hmlx F|hmlxk`m k`m jevalq jevalq dc`cmld dc`cmldl`x l`x xe ~oc` jev xbl xbl j|x|vl‘ xe hlzloe hlzloe~ ~ c` ezlvcoo ezlvcoo hkvla$ hkvla$ xke` jev xbl evmc`kwcxke`/ jevlqll ~vefoldq/ c`h hlzloe~ j|x|vl ~eokaklq. 6. F|hmlxk` F|hmlxk`m m blo~q blo~q ae`zl{ qkm`kjk qkm`kjkac`x ac`x k`jevdcx k`jevdcxke` ke` cfe|x xbl vlqe|val vlqe|val ac~cfkokx ac~cfkokxklq klq ej c` evmc`kwcxke`/ evmc`kwcxke`/ dcik`m dcik`m flxxlv hlakqke`q hlakqke`q ~eqqkfol. ~eqqkfol. Lrcd~ol7 Lrcd~ol7 C acqb f|hmlx ~ek`xq e|x ~exl`xkco qbevxjcooq. 1. F|hmlxk`m F|hmlxk`m blo~q qlx qlx qxc`hcvhq qxc`hcvhq xbcx xbcx ac` ae`xveo ae`xveo xbl xbl |ql ej c aed~c`{‛ aed~c`{‛q q vlqe|valq vlqe|valq c`h ae`xveo c`h dexkzcxl ld~oe{llq. 8. F|hmlxk` F|hmlxk`m m kd~vezlq kd~vezlq xbl aedd|` aedd|`kacx kacxke` ke` ej xbl ~oc`q ej xbl evmc`kwc evmc`kwcxke` xke` xe lcab ld~oe{ll. ld~oe{ll. F|hmlxq coqe làe|vcml aeevhk`cxke` flac|ql xbl zcvke|q zcvke|q cvlcq c`h caxkzkxklq ej xbl evmc`kwcxke` d|qx coo }evi xemlxblv xe cabklzl xbl qxcxlh efgla$ xkzlq. F.

Xbl Xbl F|hml |hmlxk xk`m `m ^vea ^vealq lqq q Xbl f|hmlxk`m ~vealqq ac` vc`ml jved jckvo{ k`jevdco xe locfevcxlo{ hlxckolh. 3. Hkvl Hkvlax axk`m k`m c`h c`h Aeevh Aeevhk`c k`cxk` xk`m m c. Xbl f|hmlx hkvlaxev / |q|coo{ xbl ae`xveoolv ev qedle`l }be vl~evxq xe xbl ae`$ xveo xveoolv olv// kq vlq~e` vlq~e`qkf qkfol ol jev aeevh aeevhk`c k`cxk` xk`m m c`h hkvla hkvlaxk xk`m `m xbl ezlvco ezlvcooo f|hmlx f|hmlxk`m k`m ~vealqq. f. Xbl f|hmlx bcq xbl xbl vlq~e vlq~e`qk `qkfk fkokokx{ x{ xe ezlv ezlvql qll l xbl xbl f|hmlx f|hmlxk`m k`m f|hmlx aeddkx aeddkxxll xll bcq ~vealqq xbcx }koo7 

Vlzkl} xbl f|hmlx.

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^vezkhl ~eoka{ m|khlok`lq c`h f|hmlxcv{ mecoq.

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Vlqeozl hkjjlvlàlq xbcx dc{ cvkql cq xbl f|hmlx kq ~vl~cvlh.

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C~~vezl xbl jk`co f|hmlx. f|hml x.

Cx xbkq ~ek`x/ xbl jk`co f|hmlx f |hmlx flaedlq xbl ~oc` jev xbl aedk`m {lcv. Xbl`/ xbl xb l f|hmlx aeddkxxll }koo7 

De`kxev De`kxev xbl cax|co ~lvjevdcàl ~lvjevdcàl ej xbl evmc`kwcxke` cq xbl {lcv |`jeohq.



L`q|vl xbcx xbl f|hmlx kq okìlh xe xbl qxvcxlmka ~oc` ej xbl evmc`kwcxke`.

6. F|ko F|kohk` hk`m m xbl xbl Dcq Dcqxl xlvv F|hm F|hmlx lx c. Xbl dcqxlv f|hmlx kq c aed~vlbl`qkzl aed~vlbl`qkzl jk`càkco ~oc` dchl |~ ej zcvke|q k`hk$ zkh|co hl~cvxdl`xco hl~cvxdl`xco c`h caxkzkx{ caxkzkx{ f|hmlxq jev xbl {lcv. C dcqxlv f|hmlx ac` fl hkzkhlh k`xe7 "3+ E~lvcxk`m f|hmlxq/ }bkab e|xok`l xbl kàedl$ml`lvcxk`m caxkzkxklq ej c jkvd "qcolq/ ~veh|axke`/ c`h jk`kqblh meehq k`zl`xevklq+. 

Xbl e|xaedl ej xbl e~lvcxk`m f|hmlxq kq c ~ve jevdc "f|hmlxlh+ k`$ aedl qxcxldl`x.

"6+ Jk`càkco f|hmlxq / }bkab e|xok`l xbl k`joe}q c`h e|xjoe}q ej acqb c`h xbl jk`càkco ~eqkxke`. 

Xbl e|xaedl ej xbl jk`càkco f|hmlxq kào|hlq c acqb f|hmlx c`h c ~ve jevdc "f|hmlxlh+ fcocàl qbllx.

Xbl dcqxlv f|hmlx kq |q|coo{ ~vl~cvlh jev c e`l${lcv ~lvkeh aevvlq~e`hk`m xe xbl aed~c`{‛q jkqaco {lcv.

3=3


Xbl {lcvo{ dcqxlv f|hmlx ac` fl fveil` he}` k`xe s|cvxlvo{ c`h de`xbo{ f|h$ mlxq xe cooe} dc`cmlvq xe aed~cvl cax|co hcxc }kxb f|hmlxlh hcxc cq xbl {lcv |`jeohq c`h xe dcil xkdlo{ aevvlaxke`q. Vlzkl} xlrxfeei Lrbkfkx 2$6/ }bkab koo|qxvcxlq xbl aed~e`l`xq ej xbl dcqxlv f|hmlx.

f. C ae`xk`|e|q "ev veook`m+ f|hmlx kq c dezk`m 36$de`xb f|hmlx. Cq c de`xb lr~kvlq k` xbl f|hmlx/ c` chhkxke`co de`xb k` xbl j|x|vl kq chhlh qe xbcx xbl aed~c`{ co}c{q bcq c 36$de`xb ~oc` e` bc`h. a. C ae`xk ae`xk`|e `|e|qo |qo{ { |~hcx |~hcxlh lh f|hml f|hmlxx |~hcxl |~hcxlq q xbl dcqxl dcqxlvv f|hmlx f|hmlx lcab lcab de`x de`xb b cq `l} k`jevdcxke` flaedlq czckocfol. Kx }eviq okil c veook`m jevlacqx xbcx ~vezkhlq {lcv$xe$hcxl vlq|oxq c`h xbl jevl$ acqx jev xbl vldck`hlv ej xbl {lcv. A.

Mcxblv Mcxblvk`m k`m K`je K`jevdc vdcxk xke` e` jev jev F|hm F|hmlxk lxk`m `m Xbl ~vkdcv{ qe|valq ej hcxc xbcx cvl |qlh xe avlcxl f|hmlxq kào|hl7 3. Bkqx Bkqxev evka kaco co Hcxc Hcxc Fcqlh e` xblkv iè}olhml ej aedk`m lzl`xq/ dc`cmlvq ac` |ql bkqxevkaco hcxc jved qkdkocv ~vlzke|q qkx|cxke`q xe ~vlhkax aeqxq. 6. Qco Qcolq Jev Jevla lacq cqxq xq Xbl qcolq jevlacqx kq xbl fcqkq jev coo ej xbl exblv e~lvcxk`m f|hmlxq c`h deqx ej xbl jk`càkco f|hmlxq. Xb|q/ kx kq kd~evxc`x xe bczl caa|vcxl qcolq jevlacqxq. Xbl caa|vca{ ej xbl qcolq jevlacqx ac` fl kd~vezlh f{7 

Ae`qkhlvk`m Ae`qkhlvk`m lrxlv`co jcaxevq/ q|ab cq xbl ml`lvco laeèdka aokdcxl/ aokdcxl/ aed~lxkxke`/ chzlvxkqk`m/ chzlvxkqk`m/ c`h ~vkak`m ~eokaklq.



\qk`m \qk`m jevdco jevdco c~~vecablq c~~vecablq// q|ab q|ab cq xkdl$ql xkdl$qlvklq vklq c`co{qkq c`co{qkq// aevvloc aevvlocxke` xke` c`co{qk c`co{qkq/ q/ laeèdlxvka dehlok`m/ c`h k`h|qxv{ c`co{qkq.

1. Jevla Jevlacq cqxk xk`m `m Exblv Exblv Zcv Zcvkc kcfol folq q

KK.

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Aeqxq c`h acqb$vlocxlh kxldq cvl avkxkaco.

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Dc`{ ej xbl qcdl jcaxevq ae`qkhlvlh k` qcolq jevlacqxk`m c~~o{ xe aeqx jevlacqx $ k`m.

^vl~ vl~cvk cvk`m xbl E~lvc ~lvcxk xk`m `m F|hml hmlx


Xbl jkvqx ~cvx ej xbl dcqxlv f|hmlx kq xbl e~lvcxk`m f|hmlx. Xbl aed~e`l`xq aed~e`l`xq ej xbl e~lvcx$ k`m f|hmlx kào|hl xbl jeooe}k`m7 C.

Xbl qcolq f|hmlx kq xbl ~veglaxke` c~~vezlh f{ xbl f|hmlx aeddkxxll aeddkxxll xbcx hlqavkflq lr~laxlh qcolq jev lcab ~veh|ax k` |`kxq c`h heoocvq jev xbl aedk`m ~lvkeh. 

Xbl qcolq f|hmlx dc{ vlzlco qlcqe`co jo|ax|cxke`q k` qcolq. Qcolq 4 \`kxq Ý \`kx qlook`m ~vkal

Vlzkl} xlrxfeei Qablh|ol 3/ }bkab ~vezkhlq c `|dlvka lrcd~ol ej xbl qcolq f|hmlx.

3=6

Abc~x bc~xlv lv 2

F.

Xbl ~veh|axke` f|hmlx hlqavkflq be} dc`{ |`kxq d|qx fl ~veh|alh xe dllx qcolq `llhq c`h qcxkqj{ l`hk`m k`zl`xev{ vls|kvldl`xq. 

Xbl ~veh|axke` f|hmlx d|qx ae`qkhlv xbl aed~c`{‛q k`zl`xev{ ~eoka{ c`h/ xb|q/ xbl flmk``k`m k`zl`xev{ c`h hlqkvcfol l`hk`m k`zl`xev{ olzloq. \`kxq xe fl ~veh|alh 4 L`hk`m k`zl`xev{ |`kxq ) \`kxq qcolq ‑ Flmk``k`m k`zl`xev{ |`kxq

Vlzkl} xlrxfeei Qablh|ol 6/ }bkab ~vezkhlq c `|dlvka lrcd~ol ej xbl ~veh|axke` f|h$ mlx. @exl xbcx xbl ~veh|axke` f|hmlx kq hvkzl` f{ xbl qcolq f|hmlx.

A.

Xbl hkvlax dcxlvkcoq ~|vabcqlq f|hmlx e|xok`lq xbl lr~laxlh |qcml ej dcxlvkcoq jev ~veh|axke`/ k`zl`xevklq/ c`h ~|vabcqlq ej xbl hkvlax dcxlvkcoq vls|kvlh. Xbl hkvlax dcxlvkcoq |qcml kq hlxlvdk`lh f{ xbl k`~|x$e|x~|x vlocxke`qbk~ ej lcab ~veh|ax cq jeooe}q7 Lr~laxlh HD |qcml 4 HD |`kxq `llhlh ~lv |`kx ej e|x~|x Ý \`kxq ej e|x~|x F|hmlxlh HD ~|vabcqlq k` |`kxq 4 Hlqkvlh l`hk`m HD |`kxq ) Lr~laxlh HD |qcml ‑ Flmk``k`m HD |`kxq HD ~|vabcql aeqxq 4 F|hmlxlh HD ~|vabcqlq k` |`kxq Ý \`kx ~vkal

@exl xbcx c ql~cvcxl qablh|ol kq ~vl~cvlh jev lcab ik`h ej hkvlax dcxlvkco. H.

Xbl hkvlax ocfev f|hmlx qbe}q xbl xexco hkvlax ocfev be|vq `llhlh c`h xbl cqqeakcx$ lh aeqx fcqlh e` xbl k`~|x$e|x~|x vlocxke`qbk~ vlocxke`qbk~ ej lcab ~veh|ax. ~veh|ax. Lr~laxlh HO be|vq 4 HO be|vq `llhlh ~lv |`kx ej e|x~|x Ý \`kxq ej e|x~|x HO aeqxq 4 Lr~laxlh HO be|vq Ý ]cml vcxl

L.

Xbl ezlvblch f|hmlx qbe}q xbl lr~laxlh aeqx ej coo k`hkvlax dc`|jcax|vk`m kxldq. 

Xbl lqxkdcxlh ezlvblch kq hkzkhlh k`xe zcvkcfol c`h jkrlh aed~e`l`xq7 Xexco ezlvblch 4 "Zcvkcfol ezlvblch vcxl Ý Caxkzkx{ olzlo ~lv abeql` aeqx hvkzlv+ ) F|hmlxlh F|hmlxlh xexco xexco jkrlh jkrlh ezlvblch ezlvblch

Vlzkl} xlrxfeei Qablh|olq 1/8/ c`h
J.

Xbl l`hk`m jk`kqblh meehq k`zl`xev{ f|hmlx q|~~oklq q|~~oklq k`jevdcxke` k`jevdcxke` `llhlh jev xbl fcocàl qbllx c`h qlvzlq cq k`~|x jev xbl ~vl~cvcxke` ej xbl aeqx ej meehq qeoh f|h$ mlx. 

Kx ~vezkhlq ~vezkhlq k`jevdcxke` jev xbl |`kx aeqx ej c jk`kqblh ~veh|ax c`h xbl aeqx ej xbl lr$ ~laxlh k`zl`xevklq.

3=1


M.

Xbl aeqx aeqx ej meehq meehq qeoh f|hml f|hmlxx ~vezkhl ~vezkhlq q xbl k`jevd k`jevdcxk cxke` e` `llhlh `llhlh jev xbl ~ve ~ve jevdc jevdc k`$ aedl qxcxldl`x. Vlzkl} xlrxfeei Qablh|olq : c`h =/ }bkab ~vezkhl `|dlvka lrcd~olq ej xbl l`hk`m jk`kqblh meehq k`zl`xev{ f|hmlx c`h xbl aeqx ej meehq qeoh f|hmlx. @exl xbcx xbl l`hk`m jk`kqblh meehq k`zl`xev{ f|hmlx c`h xbl aeqx ej meehq qeoh f|hmlx hvc} k`jevdcxke` jved xbl hkvlax dcxlvkcoq ~|vabcqlq f|hmlx/ xbl hkvlax ocfev f|hmlx c`h xbl ezlvblch f|hmlx. f|hmlx.

B.

Xbl dcvilxk`m lr~l`ql f|hmlx e|xok`lq ~oc``lh lr~l`hkx|vlq jev qlook`m c`h hkqxvk$ f|xke` caxkzkxklq. 

Xbl lqxkdcxlh dcvilxk`m lr~l`ql kq hkzkhlh k`xe zcvkcfol c`h jkrlh aed~e`l`xq7 Xexco dcvilxk`m lr~l`ql 4 "Zcvkcfol dcvilxk`m vcxl Ý Qcolq caxkzkx{ olzlo+ ) F|hmlxlh F|hmlxlh xexco xexco jkrlh jkrlh dcvilxk` dcvilxk`m m lr~l`qlq lr~l`qlq

Vlzkl} xlrxfeei Qablh|ol 2/ }bkab ~vezkhlq c `|dlvka lrcd~ol ej xbl dcvilxk`m lr~l`ql f|hmlx. @exl xbcx xbl dcvilxk`m lr~l`ql f|hmlx kq hvkzl` f{ xbl qcolq f|hmlx.

K.

Xbl vlqlcvab c`h hlzloe~dl`x lr~l`ql f|hmlx e|xok`lq xbl lqxkdcxlh lr~l`hk$ x|vlq ej vlqlcvab c`h hlzloe~dl`x caxkzkxklq jev xbl aedk`m {lcv.

G.

Xbl chdk`kqxvcxkzl lr~l`ql f|hmlx ae`qkqxq ae`qkqxq ej lqxkdcxlh lqxkdcxlh lr~l`hkx|vlq jev xbl ezlv$ coo evmc`kwcxke` evmc`kwcxke` c`h e~lvcxke` ej xbl aed~c`{. aed~c`{. 

I. KKK. KKK.

Deqx ej xbl chdk`kqxvcxkzl lr~l`qlq cvl jkrlh aeqxq }kxb vlq~lax xe qcolq.

Xbl f|hmlx f|hmlxlh lh kàedl kàedl qxcx qxcxldl` ldl`xx kq fcqlh fcqlh e` e` coo ej xbl aed~e aed~e`l`x `l`x f|hmlx f|hmlxq. q.

^vl~c vl~cvk vk`m `m xbl xbl Jk` Jk`c` càk akc co F|h F|hml mlxx


Xbl jk`càkco f|hmlxq cvl xbl qlae`h ~cvx ej xbl dcqxlv dcqxlv f|hmlx. Xbl jk`càkco f|hmlxq |q|$ coo{ kào|hl kào|hl xbl acqb f|hmlx/ xbl f|hmlxlh fcocàl qbllx/ xbl f|hmlxlh qxcxldl`x ej acqb joe}q/ c`h xbl f|hmlx jev ac~kxco lr~l`hkx|vlq. 

@exl xbcx xbl dcqxlv f|hmlx c`h xbl cqqeakcxlh jk`càkco f|hmlx cvl ~oc`q jev e`l {lcv.



Xbl ac~kxco lr~l`hkx|vlq f|hmlx kq c jk`càkco ~oc` e|xok`k`m xbl lr~laxlh cas|kqkxke` ej oe`m$xlvd cqqlxq/ x{~kacoo{ ezlv c `|dflv ej {lcvq.

C.

Xbl Acqb F|hmlx F|hml x Xbl acqb f|hmlx kq c hlxckolh ~oc` xbcx qbe}q coo lr~laxlh qe|valq c`h |qlq ej acqb. D|ab D|ab ej xbl k`jevdcxke` k`jevdcxke` `llhlh xe ~vl~cvl xbl acqb f|hmlx aedlq jved xbl e~$ lvcxk`m f|hmlxq. Xbl acqb f|hmlx kào|hlq jkzl dck` qlaxke`q7 3. Xbl xexco xexco acqb acqb czckoc czckocfol fol qlaxk qlaxke` e` qbe}q qbe}q xbcx7 xbcx7

3=8

Abc~x bc~xlv lv 2 Xexco acqb czckocfol 4 Flmk``k`m fcocàl ) Acqb vlalk~xq

Acqb vlalk~xq kào|hl ~vkdcvko{7 c. Acqb qc qcolq. f. Aeoola Aeoolaxke` xke` jved jved qcolq qcolq e` caae|`x caae|`x "avlhk "avlhkxx qcolq+. qcolq+. 

Xbl aeoolaxke` ~cxxlv` ej avlhkx qcolq ac` fl hlxlvdk`lh f{ ~cqx lr~lvklàl |qk`m c` caae|`xq vlalkzcfol cmk`m qablh|ol.

6. Xbl Xbl xexco xexco acqb hkqf|vq hkqf|vqld ldl`x l`xq q qlaxk qlaxke` e` kào kào|hl |hlq q coo coo ~oc`` ~oc``lh lh acqb acqb e|xoc{ e|xoc{q q jev xbl ~lvkeh/ kào|hk`m xbl ~|vabcql ej dcxlvkcoq/ ~c{dl`x ej }cmlq/ c`h ~c{dl`x ej exblv lr~l`qlq. Xbl acqb hkqf|vqldl`xq qlaxke` helq èx kào|hl7 c. K`xlvlqx K`xlvlqx ~c{dl`x ~c{dl`x e` qbevx$xl qbevx$xlvd vd oec`q oec`q "xblql "xblql c~~lcv k` k` xbl jk`càk`m jk`càk`m qlaxke`+ qlaxke`+.. f. @eàcqb @eàcqb lr~l`qlq lr~l`qlq q|ab q|ab cq hl~vlak hl~vlakcxke cxke`. `. 1. Xbl Xbl acqb acqb lral lralqq qq ev hljk hljkak akl` là{ a{ qlax qlaxke` ke` aed~cv aed~cvlq lq xbl xbl acqb acqb czck czckoc ocfo fol l }kxb }kxb xbl acqb `llhlh. Xexco acqb `llhlh 4 Xexco acqb hkqf|vqldl`xq ) Dk`kd|d acqb fcocàl

Xbl dk`kd|d acqb fcocàl kq xbl oe}lqx cde|`x ej acqb e` bc`h xbcx xbl jkvd jk`hq caal~xcfol. 8. Xbl jk`cà jk`càk`m k`m qlaxke` qlaxke` ej xbl xbl acqb acqb f|hmlx f|hmlx ae`qkqx ae`qkqxq q ej7 c. Fevv Fevve} e}k` k`mq mq.. f. ôc``lh ôc``lh vl~c{d vl~c{dl`xq l`xq// kào|hk kào|hk`m `m k`xlvl k`xlvlqx. qx. <. Xbl Xbl ~oc`` ~oc``lh lh l`hk`m l`hk`m acqb fcocà fcocàl l qlax qlaxke` ke` vljolax vljolaxq q xbl xbl kào kào|qk |qke` e` ej xbl dk`k dk`kd| d|d d acqb fcocàl/ }bkab }cq q|fxvcaxlh xe jk`h xbl acqb lralqq ev hljkaklà{. Vlzkl} xlrxfeei Lrbkfkx 2$8/ }bkab qbe}q xbl acqb f|hmlx ls|cxke`. Vlzkl} xlrxfeei Qablh|ol 36/ }bkab ~vezkhlq c `|dlvka lrcd~ol ej xbl acqb f|hmlx.

F.

F|hm F|hmlx lxlh lh Fcoc Fcocà àl l Qbll Qbllxx Xbl ~vl~cvcxke` ej xbl f|hmlxlh fcocàl qbllx hl~l`hq e` k`jevdcxke` jved xbl a|v$ vl`x fcocàl qbllx c`h xbl k`jevdcxke` k` xbl exblv f|hmlxq k` xbl dcqxlv f|hmlx.

KZ. KZ.

E~lvcx E~lvcxk`m k`m F|hml F|hmlxq xq jev jev Dlvab Dlvabc`h c`hkq kqk`m k`m c`h Qlvzka Qlvzkal l Jkvd Jkvdq q


C.

C dlvabc`hkqk`m jkvd bcq c dlvabc`hkql ~|vabcqlq f|hmlx f|hm lx xe khl`xkj{ khl`x kj{ xbl s|c`xk$ s |c`xk$ x{ ej lcab kxld xbcx d|qx fl ~|vabcqlh jev vlqcol/ xbl |`kx aeqx ej xbl kxld/ c`h xbl xexco ~|vabcql aeqx.

F.

K` c jev$~v jev$~vejkx ejkx qlvz qlvzkal kal jkvd/ jkvd/ xbl xbl qcolq qcolq f|hmlx f|hmlx khl`xkj khl`xkjklq klq lcab lcab qlvzkal qlvzkal c`h c`h xbl s|c`$ s|c`$ xkx{ xbcx }koo fl qeoh.



Xbl qcolq f|hmlx kq coqe xbl ~veh|axke` ~veh|axke` f|hmlx flac|ql xbl qlvzkal ~veh|alh }koo fl khl`xkaco xe xbl qlvzkal qeoh.


A.

3=<

K` c èx$jev$ èx$jev$~vej ~vejkx kx qlvzka qlvzkal l jkvd/ xbl xbl qcolq qcolq f|hmlx khl`xk khl`xkjklq jklq xbl olzlo olzlo ej zcvke|q zcvke|q qlv$ qlv$ zkalq xbcx }koo }koo fl ejjlvlh jev xbl aedk`m {lcv c`h xbl cqqeakcxlh cqqeakcxlh j|`hq xbcx }koo fl cqqkm`lh xe xbl qlvzkalq.

3=:

Abc~x bc~xlv lv 2

Jved xbl okqx xbcx jeooe}q/ qlolax xbl xlvd xbcx flqx aed~olxlq lcab qxcxldl`x c`h }vkxl kx k` xbl q~cal ~vezkhlh.

chdk`kqxvcxkzl lr~l`ql f|hmlx f|hmlx f|hmlx aeddkxxll f|hmlx hkvlaxev ac~kxco lr~l`hkx|vlq f|hmlx acqb f|hmlx ae`xk`|e|q "ev veook`m+ f|hmlx ae`xveo hkvlax ocfev f|hmlx hkvlax dcxlvkcoq ~|vabcqlq f|hmlx

l`hk`m jk`kqblh meehq k`zl`xev{ f|hmlx jk`càkco f|hmlxq dcvilxk`m lr~l`ql f|hmlx dcqxlv f|hmlx e~lvcxk`m f|hmlxq ezlvblch f|hmlx ~veh|axke` ~veh|axke` f|hmlx vlqlcvab vlqlcvab c`h hlzloe~dl`x hlzloe~dl`x lr~l`ql f|hmlx qcolq f|hmlx

3. UUUUUUUUUUUUUU UUUUUUUU UUUUUUUUUUUU UUUUUUUUUUUU UUUUUUUUUU UUUU cvl jk`càkco ~oc`q cqqeakcxlh }kxb xbl kàedl$~ve$

h|ak`m caxkzkxklq ej xbl evmc`kwcxke`. 6. Xbl aeoolaxke` ej coo cvlc c`h caxkzkx{ f|hmlxq vl~vlql`xk`m c jkvd‛q aed~vlbl`qkzl ~oc`

ej caxke` kq xbl UUUUUUUUUUUUUUUUUUUUUUUUU. 1. Xbl UUUUUUUUUUUUUUUUUUUUUUUUU hlqavkflq lr~laxlh qcolq k` |`kxq c`h heoocvq jev xbl

aedk`m ~lvkeh. 8. Xbl UUUUUUUUU UUUUUUUUUUUUUUUU UUUUUUUUUUUUU UUUUUUUUUUUU UUUUUUUUUUU UUUUU qbe}q qbe}q xbl xexco xexco hkvlax hkvlax ocfev ocfev be|vq be|vq `llhlh `llhlh

c`h xbl cqqeakcxlh aeqx jev xbl `|dflv ej |`kxq k` xbl ~veh|axke` f|hmlx. <. Xbl f|hmlx xbcx qbe}q be} dc`{ |`kxq d|qx fl ~veh|alh xe dllx qcolq `llhq c`h qcxkqj{

l`hk`m k`zl`xev{ vls|kvldl`xq vls|kvldl`xq kq xbl UUUUUUUUUUUUUUUUUUUUUUUUUUUUUU. :. C ~oc` ej caxke` lr~vlqqlh k` jk`càkco xlvdq kq c"`+ UUUUUUUUUU UUU UUUUUUUUU. UU. =. Xbl jk`càkco ~oc` e|xok`k`m xbl cas|kqkxke` ej oe`m$xlvd cqqlxq kq xbl UUUUUUUUUUUUU

UUUUUUUUUUUUUU UUUUUUUU UUUUUUUUUUUU UUUUUUUUUUUU UUUUUUUUUUUU UUUUUU.. 2. Xbl UUUUUUUUUUUUUUUUUUUUUUUUU kq vlq~e`qkfol vlq~e`qkfol jev aeevhk`cxk`m aeevhk`cxk`m c`h hkvlaxk`m hkvlaxk`m xbl ezlvcoo

f|hmlxk`m ~vealqq. ;. Xbl UUUUUUUUUUUUUUUUUUUUUUUUU e|xok`lq coo qe|valq c`h |qlq ej acqb.

e|xok`lq ~oc``lh lr~l`hkx|vlq lr~l`hkx|vlq jev 3>. Xbl UUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUU e|xok`lq qlook`m c`h hkqxvkf|xke` caxkzkxklq. 33. Xbl UUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUU kq c jk`càkco ~oc` xbcx ae`qkqxq

ej lqxkdcxlh lr~l`hkx|vlq lr~l`hkx|vlq jev xbl ezlvcoo evmc`kwcxke` evmc`kwcxke` c`h e~lvcxke` ej xbl aed~c`{. aed~c`{. 36. ôc` ôc``l `lh h l`hk l`hk`m `m k`z k`zl`xe l`xev{ v{ ej jk`k jk`kqb qblh lh meeh meehq q k` |`k |`kxq c`h c`h heo heoocvq ocvq kq je|` je|`h h k` xbl xbl

UUUUUUUUUUUU UUUUUUUU UUUU UUUUUUUUUUUUUU UUUUUUUU UUUUUUUUUUUU UUUUUUUUUUUU UUUUUUUUUUUU UUUUUUUUUUUU UUUUUUUUUUUU UUUUUUUUUUUU UUUUUUUU. UU. 31. Xbl UUUUUUUUUUUUUUUUUUUUUUUUUUUU vlzlcoq xbl ~oc``lh lr~l`hkx|vlq jev coo k`hkvlax dc`$

|jcax|vk`m kxldq.


3==

UUUUUUUU UUUUUU kq xbl ~vealqq ~vealqq ej qlxxk`m qlxxk`m qxc`hcvhq/ qxc`hcvhq/ vlalkzk`m vlalkzk`m jllhfcai e` cax|co ~lvjev$ 38. UUUUUUUUUUUUUU dcàl/ c`h xcik`m aevvlaxkzl caxke`. UUUUUUUUUUUUUUUUUUUU UUUUUUUUUUUU UUUUUUUUU UUU kq vlq~e`qkfol vlq~e`qkfol jev qlxxk`m qlxxk`m f|hmlxcv{ ~eokaklq c`h 3<. Xbl UUUUUUUUUUUUUU mecoq. 3:. Xbl UUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUU e|xok`lq xbl lr~laxlh

|qcml ej dcxlvkcoq ~veh|axke` c`h ~|vabcqlq ej xbl hkvlax dcxlvkcoq vls|kvlh. 3=. Xbl UUUUUUUUUUUUUUUUUUUUUUUUUUUU cvl xbl ~cvx ej xbl dcqxlv f|hmlx xbcx kào|hlq

xbl f|hmlxlh fcocàl qbllx/ qxcxldl`x ej acqb joe}q/ c`h xbl ac~kxco f|hmlx. U UUUUUUUUUUUUUU UUUUUUUUUUUU UUUUUUUUU UUU kq c dezk`m 36$de`xb f|hmlx. ]bl` c de`xb lr~kvlq 32. C UUUUUUUUU k` xbl f|hmlx/ c` chhkxke`co de`xb k` xbl j|x|vl kq chhlh qe xbcx xbl aed~c`{ co}c{q bcq c 36$de`xb ~oc` e` bc`h. 3;. Xbl UUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUU e|xok`lq xbl lqxkdcxlh lqxkdcxlh lr~l`hkx|vlq ej

vlqlcvab c`h hlzloe~dl`x caxkzkxklq jev xbl aedk`m {lcv.

Aed~olxl lcab ej xbl jeooe}k`m qxcxldl`xq f{ akvaok`m xbl olxxlv ej xbl flqx c`q}lv.

3. E~lvcxk`m f|hmlxq cvl7 c. c jevlacqx ej lr~laxlh lr~laxlh e~lvcxk`m lr~l`qlq. lr~l`qlq. f. c jevlacqx ej e~lvcxk`m lr~l`qlq. a. c jevlacqx ej |`kxq ej ~veh|axke`. h. aeàlv`lh }kxb xbl kàedl$ml`lvcxk`m caxkzkxklq ej c jkvd. l. aeàlv`lh }kxb xbl k`joe}q c`h e|xjoe}q ej acqb. 6. ]bkab ej xbl jeooe}k`m jeooe}k`m kq èx c` chzc`xcml ej f|hmlxk`m5 c. Kx jevalq dc`cmlvq xe ~oc`. f. Kx ~vezkhlq vlqe|val k`jevdcxke` xbcx ac` fl |qlh xe kd~vezl hlakqke` dcik`m. a. Kx ckhq k` xbl |ql ej vlqe|valq c`h ld~oe{llq f{ qlxxk`m c flàbdcvi xbcx ac` fl |qlh

jev xbl q|fqls|l`x lzco|cxke` lzco|cxke` ej ~lvjevdcàl. h. Kx ~vezkhlq evmc`kwcxke`co k`hl~l`hlàl. l. Kx kd~vezlq aedd|`kacxke` c`h aeevhk`cxke`.

3=2

Abc~x bc~xlv lv 2

1. Devmc` Aed~c`{ ~veh|alq c`h qlooq oc~xe~ aed~|xlvq. Kx bch 6/>>> aed~|xlvq k` jk`kqblh

meehq k`zl`xev{ cx xbl l`h ej xbl ocqx {lcv. Xbl aed~c`{ lr~laxq xe qloo 6>/>>> aed~|xlvq c`h }e|oh okil xe aed~olxl e~lvcxke`q k` xbkq {lcv }kxb cx olcqx 6/<>> aed~olxlh aed~|xlvq k` k`zl`xev{. Xblvl kq è l`hk`m }evi$k`$~vealqq k`zl`xev{ k` lkxblv {lcv. Xbl oc~xe~ aed~|x$ lvq qloo jev (6/>>> lcab. Be} dc`{ oc~xe~ aed~|xlvq }e|oh fl ~veh|alh jev xbl `lrx {lcv5 c. 6>/>>> f. 6>/<>> a. 66/>>> h. 66/<>> l. 68/<>> 8.Vlkh Aed~c`{ Aed~c`{ kq f|hmlxk`m ~veh|axke` ej 3>>/>>> |`kxq ej ~veh|ax V jev xbl de`xb ej Ql~xld$

flv xbkq {lcv. ^veh|axke` ^veh|axke` ej e`l |`kx ej ~veh|ax V vls|kvlq xbvll |`kxq ej dcxlvkco dcxlvkco F. Jev dc$ dc $ xlvkco F/ xbl cax|co k`zl`xev{ |`kxq cx Ql~xldflv 3 }lvl 66/>>> |`kxq c`h f|hmlxlh k`zl`xe$ v{ |`kxq cx Ql~xldflv 1> cvl 68/>>>. Be} dc`{ |`kxq ej dcxlvkco F kq Vlkh ~oc``k`m xe ~|v$ abcql h|vk`m Ql~xldflv5 c. 162/>>> f. 1>6/>>> a. 6;2/>>> h. 6=6/>>> l. 6<>/>>> <. ]bkab ej xbl jeooe}k`m jcaxevq kq èx c vlq~e`qkfkokx{ ej xbl f|hmlx aeddkxxll5 c. Vlzkl}q xbl f|hmlx. f. ^vezkhlq ~eoka{ m|khlok`lq. a. ^vezkhlq ^vezkhlq f|hmlxk`m mecoq. h. Vlqeozlq hkjjlvlàlq xbcx dc{ cvkql cq xbl f|hmlx kq ~vl~cvlh. l. ^vl~cvlq cax|co jk`càkco qxcxldl`xq. :. R[W bcq jevlacqx qcolq jev xbl `lrx xbvll de`xbq cq jeooe}q7 Gc`|cv{/ 3>/>>> |`kxq9 Jlfv|$

cv{/ 3>> |`kxq9 c`h Dcvab/ 6>/>>> |`kxq. K`zl`xev{ cq ej Gc`|cv{ 3 kq lr~laxlh xe fl 6/>>> |`kxq. L`hk`m k`zl`xevklq qbe|oh ls|co 6<, ej xbl aedk`m de`xb‛q qcolq `llhq. Be} dc`{ |`kxq qbe|oh fl ~veh|alh k` Jlfv|cv{5 c. 31/=<> |`kxq f. 3>> |`kxq a. 3:/6<> |`kxq h. 32/>>> |`kxq l. è`l ej xbl cfezl efql vzlh kxq caae|`x caae |`xq q vlalkzcf vlal kzcfol ol aeoolaxk aeoo laxke` e` ~cxxlv` ~cxx lv` xe fl cq jeooe}q7 jeo oe}q7 =. Cadl Aed~c `{ bcq efqlvzlh 8>, k` xbl de`xb ej xbl qcol/ 8<, k` xbl de`xb jeooe}k`m xbl qcol/ c`h 31, k` xbl qla$ e`h de`xb jeooe}k`m xbl qcol. Qcolq jev xbl ocqx xbvll de`xbq ej xbl {lcv }lvl cq jeooe}q7 Eaxeflv/ (1>>/>>>9 @ezldflv/ (8<>/>>>9 c`h Hlaldflv/ (:6>>. Qcolq jev Gc`|cv{ cvl f|hmlxlh xe fl (1=>>. ]bcx cvl xbl f|hmlxlh acqb aeoolaxke`q aeoolaxke`q jev Gc`|cv{5 c. (1=>> f. (82;/=<> a. (8; h. (:6>> l. è`l ej xbl cfezl


3=;

2. Qaeexlv Aev~. bcq jevlacqx qcolq cq jeooe}q7 G|o{/ 1>/>>> |`kxq9 C|m|qx/ 1>> |`kxq9 c`h

Ql~xldflv/ 8>/>>> |`kxq. Jk`kqblh meehq k`zl`xev{ cq ej G|o{ 3 kq jevlacqx xe fl 3>/>>> |`kxq. Jk`kqblh meehq k`zl`xev{ ej 6>, ej xbl jeooe}k`m de`xb‛q qcolq `llhq kq hlqkvlh. Lcab jk`kqblh |`kx vls|kvlq < ~e|`hq ej vc} dcxlvkco. Xbl vc} dcxlvkcoq k`zl`xev{ olzlo e` G|o{ 3 }cq 6>6/<>> ~e|`hq c`h xbl lr~laxlh vc} dcxlvkcoq k`zl`xev{ olzlo e` G|o{ 13 }koo fl 6=>/>>> ~e|`hq. Be} dc`{ ~e|`hq ej vc} dcxlvkco qbe|oh fl ~|vabcqlh k` G|o{5 c. 6=/>>> ~e|`hq f. 8>/<>> ~e|`hq a. 31>> ~e|`hq h. 6>6/<>> ~e|`hq l. è`l ej xbl cfezl ;. ]bkab ej xbl jeooe}k`m jeooe}k`m kxldq }e|oh bczl xe fl kào|hlh kào|hlh jev c aed~c`{ aed~c`{ ~vl~cvk`m c qablh|ol

ej acqb vlalk~xq c`h hkqf|vqldl`xq jev xbl acol`hcv {lcv 6>>15 c. Xbl c``|co hl~vlakcxke` jev 6>>1. f. C ~|vabcql evhlv kqq|lh k` Hlaldflv 6>>1 6 >>1 jev kxldq xe fl hlokzlvlh k` Jlfv|cv{ 6>>8. a. Hkzkhl`hq hlaocvlh k` @ezldflv 6>>1/ xe fl ~ckh k` Gc`|cv{ 6>>8 xe qbcvlbeohlvq ej vlaevh cq ej Hlaldflv 6>>1. h. Xbl cde|`x ej |àeoolaxkfol a|qxedlv caae|`xq jev 6>>1. l. J|`hq fevve}lh jved c fcì e` c èxl ~c{cfol xcil` e|x k` G|`l 6>>6 }kxb c` cmvll$ dl`x xe ~c{ xbl ~vkàk~co c`h coo ej xbl k`xlvlqx e}lh k` Hlaldflv 6>>1. 3>. K`hkzkh|co f|hmlx qablh|olq cvl ~vl~cvlh xe hlzloe~ c` c``|co aed~vlbl`qkzl ev dcq$

xlv f|hmlx. Xbl f|hmlx qablh|ol xbcx }e|oh ~vezkhl xbl `lalqqcv{ k`~|x hcxc jev xbl hkvlax ocfev f|hmlx }e|oh fl xbl7 c. qcolq jevlacqx. f. vc} dcxlvkcoq ~|vabcqlq f|hmlx. a. qablh|ol ej acqb vlalk~xq c`h hkqf|vqldl`xq. h. qablh|ol qablh|ol ej dc`|jcax|vk`m dc`|jcax|vk`m ezlvblch. l. ~veh|axke` ~veh|axke` f|hmlx. 33. K` c èx$jev$~vejkx qlvzkal jkvd/ xbl qcolq f|hmlx kq vl~ocalh f{7 c. xbl ~veh|axke` f|hmlx. f. xbl jk`kqblh meehq f|hmlx. a. c f|hmlx xbcx khl`xkjklq xbl zcvke|q qlvzkalq c`h xbl cqqeakcxlh j|`hq cqqkm`lh

xe xbld. h. c f|hmlx xbcx khl`xkjklq xbl zcvke|q lr~l`qlq. l. è`l ej xbl cfezl. 36. ]bkab ej xbl jeooe}k`m f|hmlxq }e|oh èx fl ~vlql`x jev fexb jev$~vejkx c`h èx$jev$~vejkx

qlvzkal evmc`kwcxke`q5 c. qcolq f|hmlx f. f|hmlxlh kàedl qxcxldl`x qxcxldl`x a. f|hmlxlh fcocàl qbllx h. jk`kqblh meehq f|hmlx l. acqb f|hmlx

32> 31. K` c jev$~vejkx qlvzkal jkvd/ xbl qcolq f|hmlx kq coqe xbl7 c. dlvabc`hkql ~|vabcql f|hmlx. f. ~veh|axke` ~veh|axke` f|hmlx. a. hkvlax dcxlvkcoq f|hmlx. h. ezlvblch f|hmlx. l. è`l ej xbl cfezl.

Abc~x bc~xlv lv 2

323


LRLVAKQL 3 CFA Aed~c`{ bcq ~vl~cvlh c |`kx qcolq f|hmlx jev xbl |~aedk`m |~aedk `m de`xbq cq jeooe}q7 j eooe}q7 De`xb

Gc`|cv{.................. Jlfv|cv{................ Dcvab..................... C~vko................... C~vko......... .............. .... Dc{........................

\`kxq

>> =/<>> 3>/>>> 3>> 6>/>>>

De`xb

G|`l....................... G|o{........................ C|m|qx................... Ql~xldflv............. Ql~xldflv.... ......... Eaxeflv..................

\`kxq

1>/>>> 1>> 6>> 3>/>>> :/>>>

CFA bcq bc q c ~eoka{ xe x e dck`xck` dck`x ck` k`zl`xe k `zl`xev{ v{ olzloq olzl oq ls|co ls| co xe 1>, ej e j xbl aedk`m de`xb‛q qcolq vls|kvl$ vls|kvl $ dl`xq. K`zl`xev{ e` Gc`|cv{ 3 kq ~veglaxlh xe fl 3/6>> |`kxq. Vls|kvlh7

^vl~cvl c ~veh|axke` f|hmlx jev CFA Aed~c`{ jev xbl `lrx qkr de`xbq.

326

Abc~x bc~xlv lv 2

LRLVAKQL 6 Vlqlcv Aed~c`{ qlooq dehldq. Vlqlcv hlqkvlq xe beoh c jk`kqblh meehq k`zl`xev{ ls|co xe 3>>, ej xbl `lrx de`xb‛q qcolq vls|kvldl`x vls|kvldl`x ej dehldq. Xbl flmk``k`m jk`kqblh meehq k`zl`xev{ kq 3/6>> |`kxq. Jevlacqxlh |`kx qcolq jev C~vko c`h xbl `lrx xbvll de`xbq cvl cq jeooe}q7 C~vko

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;6<

3/>>>

Xbl ~veh|axke` ej e`l jk`kqblh |`kx vls|kvlq < ~e|`hq ej vc} dcxlvkco. Xbl aed~c`{ hlqkvlq xe bczl c e`l$de`xb q|~~o{ ej vc} dcxlvkcoq cq xbl l`hk`m k`zl`xev{ jev lcab de`xb. Xbl flmk`$ `k`m k`zl`xev{ ej vc} dcxlvkcoq kq :/3;> ~e|`hq. Vls|kvlh7

^vl~cvl c hkvlax dcxlvkcoq ~|vabcqlq f|hmlx "k` ~e|`hq+ jev C~vko.

321


LRLVAKQL 1 Caev` Aev~. bcq vls|lqxlh c acqb f|hmlx jev G|o{ c`h C|m|qx. Xbl jeooe}k`m k`jevdcxke` bcq fll` mcxblvlh7 c. Acqb Acqb fco fcoc` càl al cq cq ej G|o G|o{ { 37 37 (1> >>>. >. f. Cax|co Cax|co c`h c`h jevlacqxl jevlacqxlh h qcolq qcolq cvl cq jeoo jeooe}q e}q77 Dc{

Acqb qc qcolq................... Avlhkx qcolq................. Xexco............................

(6>> :>/>>> (2>>

G|`l

( 1>/>>> 2>/>>> (33>/>>>

G|o{

( 8>/>>> 3>>/>>> (38>/>>>

C|m|qx

( <>/>>> 33>/>>> (3:>/>>>

a. Avlhkx Avlhkx qcolq qcolq cvl aeoola aeoolaxlh xlh 8>, k` xbl de`xb de`xb ej xbl qcol/ qcol/ 1<, k` xbl de`xb jeooe} jeooe}k`m k`m xbl qcol/ c`h 6<, k` xbl qlae`h de`xb jeooe}k`m jeooe}k`m xbl qcol. h. K`zl` K`zl`xe xev{ v{ ~|vabcq ~|vabcqlq lq czlvcml czlvcml <<, ej qcolq qcolq.. Ej xblql xblql ~|vabcq ~|vabcqlq lq// :<, cvl ~ckh jev k` xbl de`xb ej xbl ~|vabcql/ }kxb xbl vldck`hlv ~ckh k` xbl jeooe}k`m de`xb. l. E~lvcxk`m lr~l`qlq lr~l`qlq cvl ~ckh ~ckh k` xbl de`xb de`xb kà|vvlh. kà|vvlh. Lr~l`qlq Lr~l`qlq kào|hl (6/<>> (6/<>> k` vl`x/ (:/>>> k` qcocvklq/ c`h (=<> k` |xkokxklq c`h dkqalooc`le|q lr~l`qlq. Vls|kvlh7

3. ^vl~cvl c qablh|ol ej acqb aeoolaxke`q e` caae|`x jev G|o{ c`h C|m|qx.

vlalkzcfol fcocàl fl e` C|m|qx 135 6. ]bcx }e|oh xbl caae|`xq vlalkzcfol

328

LRLVAKQL 1 "Ae`xk`|lh+ 1. ^vl~cvl c qablh|ol ej acqb hkqf|vqldl`xq jev G|o{ c`h C|m|qx.

8. ^vl~cvl c acqb f|hmlx jev G|o{ c`h C|m|qx.

Abc~x bc~xlv lv 2

32<




Ac` {e| lr~ock` xbl veol ej f|hmlxk`m k` ~oc``k`m c`h ae`xveo5 ae`xveo5



Ac` {e| hlqavkfl xbl chzc`xcmlq ej f|hmlxq jev c` evmc`kwcxke`5 evmc`kwcxke`5



Ac` {e| hljk`l c`h hkqxk`m|kqb hkqxk`m|kqb cde`m xbl zcvke|q zcvke|q f|hmlxq je|`h k` xbl e~lvcxk`m f|hmlx5



Ac` {e| lr~ock` }b{ coo f|hmlxq hl~l`h e` xbl qcolq f|hmlx5



Ac` {e| ~vl~cvl c qcolq jevlacqx jevlacqx c`h xbl vlq|oxk`m ~veh|axke` ~veh|axke` f|hmlx5



Ac` {e| ~vl~cvl c acqb f|hmlx5



Ac` {e| hlqavkfl be} f|hmlxk`m hkjjlvq jev c dlvabc`hkqk`m jkvd c`h c qlvzkal jkvd5

IL[ XLVDQ XLQX 3. 6. 1. 8. <. :. =. 2. ;. 3>.

E~lvcxk`m f|hmlxq dcqxlv f|hmlx qcolq f|hmlx hkvlax ocfev f|hmlx ~veh|axke` f|hmlx f|hmlx ac~kxco lr~l`hkx|vlq f|hmlx f|hmlx hkvlaxev acqb f|hmlx dcvilxk`m lr~l`ql f|hmlx

33. 36. 31. 38. 3<. 3:.

chdk`kqxvcxkzl lr~l`ql f|hmlx l`hk`m jk`kqblh meehq k`zl`xev{ f|hmlx ezlvblch f|hmlx Ae`xveo f|hmlx f|hmlx aeddkxxll hkvlax dcxlvkcoq ~|vabcqlq f|hmlx 3=. jk`càkco f|hmlxq 32. ae`xk`|e|q "ev veook`m+ f|hmlx 3;. vlqlcvab c`h hlzloe~dl`x lr~l`ql f|hmlx

D\OXKÔL$ABEKAL S\KW 3. h 6. h

1. f 8. f

<. l

:. a

Qcolq Qcolq ) Lo ‑ FK FK 4 3>> 3>> ) "6<, "6<, Ý 6>/>>>+ 6>/>>>+ ‑ "6<, "6<, Ý 3>> 3>>++ 4 3>> 3>> ) >> >> ‑ 1/=<> 1/=<> 4 3:/6<> 3:/6<> |`kxq |`kxq

=. f

"8>, "8>, Ý Gc` Gc`|cv |cv{+ {+ ) "8< "8<, , Ý Hlal Hlaldf dflv lv++ ) "31, "31, Ý @ez @ezldf ldflv+ lv+ 4 ".8> Ý (1=>>+ ) ".8< Ý (:6>>+ ) ".31 Ý (8<>/>>>+ 4 (82;/=<>

2. h

Qcolq.. Qcolq...... ........ ........ ........ ........ ........ ........ ........ .......... ............. .............. .............. ......... Hlqk Hlqkvl vlh h jk`k jk`kqb qblh lh meeh meehq q l`h l`hk` k`m m k`zl k`zl`x `xev ev{. {.... ...... ... Olqq7 Jk`kqblh meehq flmk``k`m `k`m k`z k`zl`xev xev{... {... \`kxq \`kxq xe fl ~veh|a ~veh|alh lh... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ....... ..... Dcxl Dcxlvk vkco coq q ~lv ~lv |`kx |`kx "ofq "ofq.+. .+... .... .... .... .... .... .... .... ..... ..... .... ..... ..... ..... ..... .. ^veh|ax ^veh|axke` ke` `llhq `llhq "ofq.+.... "ofq.+........ ........ ........ ........ .......... ............. ......... Hlqk Hlqkvl vlh h vc} dcxlvkc dcxlvkcoq oq l`hk` l`hk`m m k`zl`xe k`zl`xev{.... v{........ .... Olqq7 Olqq7 Vc} Vc} dcxlvk dcxlvkcoq coq flmk flmk``k ``k`m `m k`zl k`zl`xe `xev{.... v{.... Vc} dcxlv dcxlvkcoq kcoq xe fl fl ~|vabc ~|vabcqlh qlh..... ............ ............... .......... ;. l 3>. l

33. 36.

a h

G|o{ 1>/>>> 1>/>>>+ =/>> =/>>> >+ "3>/>> >/>>>+ >+ 6=/>> 6=/>>> >+ Ý <+ 31>> 31>>+ 6=>/> 6=>/>>> >>++ "6>6/ "6>6/<>> <>>++ 6>6/<>> 6>6/<>>+

31.

f

C|m|qx 1>>+ 1>>+ 2/>>>+ 2/>>>+ "=/>> =/>>>+ >+ 1:/>>>+ 1:/>>>+ Ý <+ <+ 32>/>>>+ 32>/>>> +

32:

Abc~x bc~xlv lv 2

^VCAXKAL XLQX LRLVAKQL 3 CFA Aed~c`{ ^veh|axke` F|hmlx

Qcolq....................... ...... ...... ...... .. L`hk`m k` k `zl`xev{........... ...... ...... .. Xexco `l `llhq............ ...... ...... ...... ... Olqq7 Flmk``k`m k`zl`xev{... ...... . \`kxq xe fl ~veh|alh................. ..

Gc`|cv{ >> 6/6<> =/6<> 3/6>> :/><>

Jlfv|cv{ =/<>> 1/>>> 3>/<>> 6/6<> 2/6<>

Dcvab 3>/ >>> 8/ <>> 38/ <>> 1/ >>> 33/ <>>

C~vko 3>> :/>>> 63/>>> 8/<>> 3:/<>>

Dc{ 6>/>>> ;/>>> 6;/>>> :/>>> 61/>>>

G|`l 1>/>>> 3>/<>> 8>/<>> ;/>>> 13/<>>

C~vko 2>>

Dc{ 2<>

G|`l ;6<

G|o{ 3/>>>

2<> 3/:<> 3/6>> 8<>

;6< 3/==< 2<> ;6<

3/>>> 3/;6< ;6< 3/>>>

LRLVAKQL 6 Vlqlcv Aed~c`{ ^veh|axke` F|hmlx jev C~vko

Qcolq.......................................................................... ...... .... Hlqkvlh jk`kqblh meehq l`hk`m k`zl`xev{/ 3>>, ej `lrx de`xb‛q qcolq............................................. ...... ....... Xexco `l ` llhq.......................................................... ...... ...... .... Olqq7 Jk`kqblh meehq flmk``k`m k` k`zl`xev{......... ...... ...... .... \`kxq xe xe fl fl ~veh|alh............................................................

Vlqlcv Aed~c`{ Vc} Dcxlvkcoq F|hmlx jev C~vko

^veh|axke` `llhq/ < ofq. ~lv j k`kqblh meehq |`kx ..... ...... ..... Hlqk Hlqkvvlh vc} vc} dcxl dcxlvk vkco coq q l`hk` `hk`m m k`zl k`zl`x `xev ev{. {... .... .... .... .... .... .... .... .... .... .... .... .... .... .... Xexc Xexcoo `llh `llhq. q... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... ..... ..... ..... ..... .... ..... ..... .. Olqq Olqq77 Vc} Vc} dcxl dcxlvk vkco coq q flmk flmk`` ``k` k`m m k`zl k`zl`x `xev ev{. {... .... .... .... .... .... .... .... .... .... .... .... .... .. Vc} Vc} dcx dcxlv lvkc kcoq oq xe fl ~|v ~|vab abcq cql lh... h..... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... ..

C~vko 6/6<> 8/: 8/:6< :/2= :/2=< < :/3 :/3;> :2< :2<

Dc{ 8/:6<

G|`l >>

32=


LRLVAKQL 1 3.

Caev` Aev~. Acqb Aeoolaxke`q e` Caae|`x

Acqb qcolq..................................................................... Avlhkx qcolq............................................ ...... ...... ...... ..... Aeoolaxlh k` xbl de`xb ej xbl qcol/ 8>,... ...... . . . . . . . . Aeoolaxlh e`l de`xb cjxlv xbl qcol/ 1<,...... ...... . .. . Aeoolaxlh x }e d e`xbq cj xlv xbl qcol/ 6<,............. .. Xexco acqb aeoolaxlh................................. ...... ...... ...... ... c f a

(3>>/>>> Ý >.8> (2>/>>> Ý >.1< (:>/>>> Ý >.6<

h l j

Dc{ (6>> :>/>>>

G|`l (1>/>>> 2>/>>>

G|o{ ( 8>/>>> 3>>/>>> 8>/>>> c 62/>>> f 3>> a ( 361/>>>

C|m|qx ( <>/>>> 33>/>>> 88/>>> h 1>> l 6>/>>> j ( 6<;/>>>

G|o{ ( ==/> ==/>>> >>c

C|m|qx ( 22/> 22/>>> >> l

<>/><>f 63/3=h ( 2>/8=< /8=<

<=/6>> j 6:/;<> m ;/6<> b ( ;1/8>> /8>>

(33>/>>> Ý >.8> (3>>/>>> Ý >.1< (2>/>>> Ý >.6<

6. Caae|`xq vlalkzcfol fcocàl e` C|m|qx 137 Y(3>>/>>> Ý "3>>, ‑ 8>, ‑ 1<,+T ) Y(33>/>>> Ý "3>>, ‑ 8>,+T 4 (;3/>>> 1.

Caev` Aev~. Acqb Hkqf|vqldl`x Qablh|ol

^|va ^|vabc bcql qlq q aeqx aeqxq q cx <<, ej qcol qcolq q.... ...... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .. Acqb hkqf|vqldl`x jev ~|vabcqlq7 ^c{dl`x k` k` xb xbl de de`x b ej ej ~| ~|vabcql/ :< :<,............................... ...... ... ^c{dl`x e`l de`xb cj xlv ~|vabcql/ 1<,....................................... E~lvcxk`m lr~l`qlq............................................................ ........ ........ ........ Xexco exco acqb hkqf| qf|vqldl qldl`x `xq. q... .... ........ ...... ........ ...... .... ........ ...... ........ ...... .... ........ ...... ........ ...... .... ........ ...... .... .... .... .... .... c f a h

8.

"(8>/>>> ) (3>>/>>>+ Ý >.<< (==/>>> Ý >.:< (:>/<>> Ý >.1< (6/<>> ) (:/>>> ) (=<>

l j m b

G|`l (:>/< :>/<>> >>

"(<>/>>> ) (33>/>>>+ Ý >.<< (22/>>> Ý >.:< (==/>>> Ý >.1< (6/<>> ) (:/>>> ) (=<>

Caev` Aev~. Acqb F|hmlx Jev xbl De`xbq ej G|o{ c`h C|m|qx/ 6>>R G|o{

Flmk Flmk`` ``k` k`m m acqb acqb fcoc fcocà àl. l... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... ..... ..... ..... ..... .... Acqb aeoolaxke`q7 Acqb Acqb qcol qcolq. q... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... ..... ..... ..... ..... .... .. Avlhkx qcolq7 A|vv A|vvl` l`xx de`x de`xb. b... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... ..... ..... ..... ..... .. E`l E`l de`x de`xb b cjxl cjxlvv qco qcolq.. lq.... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .. X}e X}e de`xbq de`xbq cjxlv qcolq qcolq... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ..... ..... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ....... ....... ........ ....... ...... ... Xexco Xexco acqb acqb czcko czckocfo cfol.. l..... ...... ..... ..... ...... ...... ...... ...... ...... ...... ...... ...... ...... ..... ..... ...... ...... ...... ...... ...... ...... ...... ...... ...... ..... ..... ...... ...... ....... ....... ....... ........ ....... ..... Olqq acqb hkqf|vqldl`xq7 K`zl`xev{ ~|vabcqlq7 ^c{d ^c{dl` l`xx k` k` xbl xbl de`x de`xb b ej ej ~|v ~|vab abcq cql. l... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .. ^c{ ^c{dl`x dl`x e`l e`l de`x de`xb b cjx cjxlv lv ~|vab |vabcq cql l.... ...... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... E~lvcxk`m lr~l`qlq7 Vl`x Vl`x.. .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... Qco Qcocvkl cvklq. q... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .. \xkokx \xkokxklq klq c`h c`h dkqal dkqalooc ooc`l `le|q e|q... ...... ..... ..... ...... ...... ...... ...... ...... ...... ..... ..... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ....... ....... .... Xexc Xexcoo acqb acqb hkqf hkqf|v |vql qldl dl`x `xq. q... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... ..... ..... .... ..... ... L`hk L`hk`m `m acqb acqb fcoc` fcocàl al.. ..... ...... ...... ...... ...... ...... ...... ...... ...... ...... ..... ..... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ..... ..... ...... ...... ...... ...... ...... ....... ....... .....

C|m|qx

( 1 1>> >>

( ==/< ==/<6< 6<

8>/> 8>/>>> >>

<>/> <>/>>> >>

8>/> 8>/>>> >> 62/> 62/>>> >> 3> 3>> > (3<2 (3<2/>> />>> >

88/> 88/>>> >> 1 1>> >> 6>/>>> (66: (66:/<6 /<6< <

( <>/> <>/><> <> 63/3 63/3=< =<

( <=/6 <=/6>> >> 6:/; 6:/;<> <>

6/<> 6/<>> > :/>> :/>>> > =<> =<> ( 2>/8 2>/8=< =<

6/<> 6/<>> > :/>> :/>>> > =<> ( ;1/8 ;1/8>> >>

( ==/<6 ==/<6< <

(311 (311/36 /36< <

CHAPTER 8 Budgeting for Planning and Control

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