Ud 6 Control de Compras

Gmojdjstrgkjûd mh Qhstgurgdths

XM 0 KLD]QLI HD HI ^QLKH[L MH KLO^QG[. Hi prlkhsl mh gmqujsjkjûd y giogkhdgojhdtl mh ogthrjgs prjogs sh mhdlojdg gprlvjsjldgojhdtl, klojhdzg kld ils prlvhhmlrhs ils prlvhhmlrhs y `jdgijzg hd hi klojhdzl mhi prlkhsl prlmuktjvl hd hi rhstgurgdth. [j dl kldtrligols hsth prlkhsl thdmrhols shrjls rjhsbls mh pêrmjmg mh mjdhrl plr curtls, ohrogs, ohrogs, mhskujmls, ogig bhstjûd mh kloprgs, hrrlrhs hd ig shihkkjûd y bhstjûd mh prlvhhmlrhs, htk. ^grg hvjtgr tlmgs hstgs plsjajijmgmhs vhrhols vhrhols kûol kûol kldtrligr kgmg kgmg htgpg mh hsth prlkhsl. prlkhsl.

Hi gprlvjsjldgojhdtl, gagrkg trhs çrhgs6

Kloprgs.

Giogkhdgojhdtl.

Bhstjû Bhs tjûd d mh jdvhdtgrjls.

7. Kloprgs. Igs kloprgs kloprhdmhd ud prlkhsl klopihfl quh vg oçs giiç mh ig dhblkjgkjûd y mhi trçojth aurlkrçtjkl. Kld udg auhdg bhstjûd mh kloprgs kloprgs ig hoprhsg kldsjbuh gclrrgr klsths, sgtjs`gkhr gi kijhdth, hd tjhopl y kgdtjmgm, y lathdhr ahdh`jkjls, yg quh ig bhstjûd mh kloprgs y gprlvjsjldgojhdtl sld mhkjsjvgs pgrg quh ig hoprhsg thdbg êxjtl l `rgkgsl. Hi prlkhsl mh kloprgs kldstg mh igs sjbujhdths `gshs6 •

•

•

•

•

•

•

•

îgdj`jkgkjûd mh igs kloprgs. kloprgs . kldsjsth hd cgkhr ud hstumjl gdtjkjpgml mh igs dhkhsjmgmhs pgrg hstgr prhpgrgml gdths gdths mh quh surfg surfg ig dhkhsjmgm. dhkhsjmgm. dhkhsjmgmhs mh kloprg, su prjlrjmgm y rhvjsgr sj Gdçijsjs mh igs dhkhsjmgmhs. dhkhsjmgmhs . sh mhahrçd hstumjgr igs dhkhsjmgmhs igs kgdtjmgmhs slijkjtgmgs plr hi kch` l bhrhdth sld rhgiohdth rhgiohdth dhkhsgrjgs... [lijkjtum mh l`hrtgs y prhsupuhstl 6 hs ud pgsl laijbgml pgrg hvjtgr tlogr mhkjsjldhs quh puhmgd g`hktgr g ig hkldloïg mh ig hoprhsg. Hvgiugkjûd mh igs l`hrtgs rhkjajmgs 6 udg vhz rhkjajmgs igs l`hrtgs cgy quh hstumjgrigs, gdgijzgrigs, klopgrgrigs y hxgojdgrigs. [hihkkjûd mhi prlvhhmlr6 prlvhhmlr 6 ils `gktlrhs quh sh klopgrgd murgdth ig `gsh mh shihkkjûd sld hi prhkjl, ig kgijmgm, igs kldmjkjldhs y igs bgrgdtïgs phrsldgihs mh ig hoprhsg quh s uojdjstrgrç hi prlmuktl. Dhblkjgkjûd mh igs kldmjkjldhs6 kldmjkjldhs 6 murgdth hstg `gsh sh klohdtgd y hsphkj`jkgd gibudls pudtls mh ig l`hrtg quh puhmhd shr dhblkjgaihs. dhblkjgaihs. [lijkjtum mhi phmjml6 phmjml 6 kugdml hi kloprgmlr y hi vhdmhmlr iihbgd g ud gkuhrml mhahd `lrogijzgr ud mlkuohdtl quh kloprlohtg g goags pgrths (kldtrgtl mh kloprgvhdtg l phmjml hd `jroh). [hbujojhdtl mhi phmjml y ils gkuhrmls 6 sh cgkh pgrg vhrj`jkgr quh chols rhkjajml tlml hi ogthrjgi slijkjtgml, quh sh klrrhspldmh g igs kgrgkthrïstjkgs kgrgkthrïstjkgs mhtgiigmgs hd hi phmjml y quh sh cgd suojdjstrgml g tjhopl.

Mh tlml il gdthrjlr, udg mh igs rhspldsgajijmgmhs rhspldsgajijmgmhs oçs joplrtgdths mh ig bhstjûd ilbïstjkg mhi rhstgurgdth hs ig mh mhsgrrliigr udg gmhkugmg rhigkjûd kld sus prlvhhmlrhs. prlvhhmlrhs . Ils rhstgurgdths mhahrïgd vhr g sus prlvhhmlrhs klol gijgmls hstrgtêbjkls pgrg hi mhsgrrliil mh sus dhblkjls, il kugi jopijkg hstgaihkhr udgs rhigkjldhs agsgmgs hd ig kld`jgdzg y hi igrbl pigzl, mh tgi `lrog quh goags pgrths sh kldvjhrtgd hd slkjls mh igs bgdgdkjgs. ^hrl pgrg quh hstg rhigkjûd thdbg êxjtl hs dhkhsgrjl quh sh hsklfgd gmhkugmgohdth g ils prlvhhmlrhs, pgrg il kugi mhahs prhvjgohdth shihkkjldgrils shihkkjldgrils y hvgiugrils kujmgmlsgohdth. kujmgmlsgohdth.

]lmls ils mhrhkcls rhshrvgmls ©Hskuhig mh Clsthihrïg Ldijdh Ogrehtjdb Bgstrldûojkl


îgdj`jkgr

Dhkhsjmgm

^rhsupuhstl

Hvgiugr l`hrtgs

^rlvhhmlr

Dhblkjgr

^hmjmls

7.7 ]jpls mh kloprgs. Igs kloprgs tjhdhd su lrjbhd hd igs dhkhsjmgmhs y êstgs puhmhd shr6 •

•

•

•

•

•

Kloprgs hsphkjgihs6 igs kloprgs hsphkjgihs tjhdhd iubgr kugdml cgy quh gmqujrjr ajhdhs mh usl (lrmhdgmlr, oçqujdg, olajijgrjl, vhcïkuils), hs mhkjr, dl kloprgols ogthrjgihs pgrg trgds`lrogr l grtïkuils pgrg ig vhdtg. Ig kgrgkthrïstjkg bhdhrgi mh hstgs kloprgs hs quh ig jdvhrsjûd hs brgdmh y ig mhkjsjûd mh kloprg hs kldsuitgmg kld ils usugrjls mhi ajhd. Kloprgs gdtjkjpgmgs6 hstgs kloprgs sh rhgijzgd gdths mh quh surfg ig dhkhsjmgm, quh thdmrç iubgr g ohmjl l igrbl pigzl. Ig kloprg gdtjkjpgmg hs udg hstrgthbjg quh sh puhmh gpijkgr hd grtïkuils açsjkls l kld gibudls tjpls mh ohrkgdkïg. ]goajêd plmhols gdtjkjpgr ig kloprg kugdml sh gdudkjg ig suajmg mhi prhkjl mh ud prlmuktl. Kloprgs hstgkjldgihs6 hstgkjldgihs6 sld kloprgs quh sh cgkhd pgrg prlmuktls mh thoplrgmg y su `jdgijmgm hs gthdmhr ig mhogdmg hstgkjldgi mh kjhrtls grtïkuils. Ig prhvjsjûd mh hstgs kloprgs sh cgkh pgrtjhdml mh igs vhdtgs rhgijzgmgs hd hi ojsol phrjlml mhi g÷l gdthrjlr. Kloprgs rutjdgrjgs6 rutjdgrjgs 6 sld igs kloprgs quh sh cgkhd hd phquh÷gs kgdtjmgmhs, kld hdtrhbg mjgrjg mh ohrkgdkïg. ohrkgdkïg. [u kgrgkthrïstjkg hs gthdmhr igs dhkhsjmgmhs mhi mïg g mïg kld udg jdvhrsjûd mh agfl rjhsbl. Kloprgs lplrtudjmgm6 lplrtudjmgm 6 ig kloprg lplrtudjmgm tjhdh iubgr kugdml hdkldtrgols ig lkgsjûd mh kloprgr g prhkjls mh bgdbg. Ig jdvhrsjûd supldh ud rjhsbl, quh sj hi rhsuitgml hs plsjtjvl mgrç ud ahdh`jkjl hxtrg. hxtrg. bhdhrgiohdth sh rhgijzgd pgrg Kloprgs mh urbhdkjg urbhdkjg66 hstgs kloprgs dl suhihd shr mh brgd vliuohd y bhdhrgiohdth kuarjr dhkhsjmgmhs urbhdths. Ltrgs vhkhs, ig kloprg mh urbhdkjg hs udg sliukjûd hstrgtêbjkg pgrg sgtjs`gkhr ig mhogdmg mh ils kijhdths kugdml ig hoprhsg tjhdh quh ogdthdhrsh gi rjtol mh ils kgoajls rçpjmls hd ig olmg. Bhdhrgiohdth, hi prlkhsl mh hstgs kloprgs sh cgkh mh `lrog rçpjmg, dl sh mjspldh mh tjhopl pgrg klopgrgr prhsupuhstls.

7.1 Hi prlkhsl mh kloprgs. l

Lphrgkjldhs prhvjgs6 Hi prlkhsl mh kloprgs rhqujhrh mh ud trgagfl prhvjl, mldmh plmhols hdkldtrgrdls kld igs sjbujhdths htgpgs6



Mhthrojdgr igs dhkhsjmgmhs mh ohrkgdkïgs ohrkgdkïgs hd agsh g ig l`hrtg bgstrldûojkg y prhvjsjûd/vliuohd mh vhdtgs.

Hstgaihkhr igs kgrgkthrïstjkgs mhi prlmuktl.

Dhblkjgkjûd, shihkkjûd y clolilbgkjûd mh prlvhhmlrhs, gthdmjhdml g6 prhkjls, kldmjkjldhs mh pgbl, rhpgrtl, kgijmgm h jdthrhshs suafhtjvls, brgml mh kloprlo kloprlojsl. jsl.

Mhthrojdgr qujêd cgkh ils phmjmls (kloprgs, fh`hs mh mhpgrtgohdtls...)

Hstumjgr / mjsh÷gr igs zldgs mh rhkhpkjûd l hdtrhbg mh phmjmls, giogkhdgojhdtl giogkhdg ojhdtl y kldshrvgkjûd, olajijgrjl, hqujpgojhdtl, jiuojdgkjûd, vhdtjigkjûd, thophrgturg...

l

Ig shihkkjûd mh ils prlvhhmlrhs6 [h puhmh mh`jdjr klol hi gktl l ig shkuhdkjg quh vg mhsmh quh slijkjtgols ohrkgdkïgs g prlvhhmlrhs cgstg su hdtrhbg pgsgdml plr ig rhkhpkjûd y kldshrvgkjûd mh mjkcgs ohrkgdkïgs. Mgmg ig brgd joplrtgdkjg quh êstls tjhdhd pgrg duhstrgs hoprhsgs, thdmrhols quh shbujr igs sjbujhdths pgutgs, pgrg ilbrgr i lbrgr ils ohflrhs gkuhrmls6

7. Jdvhstjbgr g ils prlvhhmlrhs y auskgrils mh `lrog gktjvg . Kldshbujr ils ohflrhs prlvhhmlrhs gopijgdml hi çoajtl mh aösquhmg. Igs brgdmhs kgmhdgs hstçd ilkgijzgdml prlvhhmlrhs hd tlml hi oudml. ^lr tgdtl, dl cgy quh hsphrgr g ils prlvhhmlrhs sjdl mhsgrrliigr udg gktjvg igalr mh aösquhmg kld krjthrjls gopijls. slarh ils prlmuktls, klsths y prlvhhmlrhs quh ogdhfg hi mhpgrtgohdtl mh 1. Guohdtgr ig jd`lrogkjûd j d`lrogkjûd slarh kloprgs. ;. Mjsojdujr hi döohrl mh prlvhhmlrhs . ^grg rhmukjr klsths mh kloprg y mh bhstjûd. ^lr hfhopil, ils `garjkgdths mh gutloûvjihs cgd rhmukjml mh `lrog mrçstjkg hi döohrl mh prlvhhmlrhs. =. Guohdtgr igs kloprgs g kgmg prlvhhmlr. ^grg thdhr ogylr plmhr mh dhblkjgkjûd pgrg shr ud kloprgmlr joplrtgdth. 8. Kllphrgr y kllrmjdgrsh kld hi prlvhhmlr pgrg mjsojdujr klsths. Ig kllrmjdgkjûd kld ils suojdjstrgmlrhs hs ùdmgohdtgi ùdmgohdtgi pgrg kldshbujr ils prlmuktls hd hi olohdtl olohdtl mhi tjhopl lplrtudl gi oïdjol klsth. Ils mjstjdtls sjsthogs quh phrojthd rhgijzgr ils phmjmls mh prlmuktls plr lrmhdgmlr sld ltrg `lrog mh kllphrgr quh mjsojduyh ils klsths. l

l

Hstumjl prhvjl y pigdj`jkgkjûd mh kloprgs. Hd hsth pudtl, il quh thdhols quh cgkhr hs hvgiugr hi kldthxtl y gdgijzgr duhstrls lafhtjvls y ohtgs. ohtgs.

Aösquhmg mh prlvhhmlrhs.



Mhskrjpkjûd mh prlmuktls (Hd hi kgsl mh kgmhdgs clthihrgs, hstl, hstl, suhih hstgr khdtrgijzgml). khdtrgijzgml). Dhblkjgkjûd y shihkkjûd shihkkjûd mh prlvhhmlrhs prlvhhmlrhs (oïdjol ; pgrg kgmg kgmg `gojijg mh prlmuktls). prlmuktls). 7¶ kldtgktl. Hdtrhvjstg. ^rhshdtgkjûd mh prlmuktls (kgijmgmhs, kgrgkthrïstjkgs kgrgkthrïstjkgs,, `lrogtl, phsls, udjmgmhs, hoagigfh…) ^rhkjls y kldmjkjldhs mh pgbl. ^hrjlmjkjmgm hd hi rhpgrtl. Qhqujsjtls ihbgihs (rhbjstrl sgdjtgrjl, kj`, dlrogs mh kgijmgm…) Jdthrhshs suafhtjvls. G vhkhs, vjsjtg g igs hoprhsgs kgdmjmgtgs (ogthrjgs prjogs). Hstumjl lafhtjvl mh igs prlpuhstgs.

1¶ hdtrhvjstg y hihkkjûd mh prlvhhmlrhs (kldvjhdh, 1 prlvhhmlrhs pgrg kgmg `gojijg mh prlmuktls).

Garjr `jkcg g ils prlvhhmlrhs clolilbgmls.

l •

•

•

• •

Dlrogs mh kgijmgm h cjbjhdh6 Ig hoprhsg prlvhhmlrg. Mhahrç cgahr jopigdtgml ud sjsthog mh kgijmgm quh khrtj`jquh quh ig hoprhsg kuopih ils rhqujsjtls mh ig dlrog XDH- HD-J[L :>>7(Ig dlrog XDH-HD J[L :>>761>>> hstç lrjhdtgmg gi gshburgojhdtl mh ig kgijmgm mhi prlmuktl y g guohdtgr ig sgtjs`gkkjûd mhi kijhdth), Mjspldmrçd mh jdstgigkjldhs y ogqujdgrjgs quh kuopigd kld ig dlrogtjvg sgdjtgrjg hspg÷lig y kloudjtgrjg hd vjblr slarh giogkhdhs `rjblrï`jkls l dl, y mjspldmrçd mh ud shrvjkjl mh mjstrjaukjûd gklrmh gi phmjml quh sh vg g shrvjr. Mjspldhr mh su rhbjstrl sgdjtgrjl (QB[G) l hd su mh`hktl ig gutlrjzgkjûd oudjkjpgi oudjkjpgi pgrg ig vhdtg mh prlmuktls gijohdtgrjls, gijohdtgrjls, kuyg gktjvjmgm mhah kljdkjmjr kld ils prlmuktls quh dls suojdjstrgd. Hd hi kgsl mh prlvhhmlrhs ogylrjstgs, shrïg ouy rhklohdmgaih quh utjijkhd hi sjsthog G^^KK ]hdhr gutlrjzgkjûd pgrg hi trgsplrth mh phrhkhmhrls (G]^) y thdhr ud prlbrgog mh ijopjhzg mh sus trgdsplrths.

7.; ]hdmhdkjgs hd hi prlkhsl mh kloprgs. Hd ig gktugijmgm y rh`hrjml gi prlkhsl mh kloprgs dlrogihs hd kugiqujhr hstgaihkjojhdtl clthihrl, hs `rhkuhdth hdkldtrgrdls hdkldtrgrdls kld hoprhsgs quh gpijkgd gibudls mh ils sjbujhdths krjthrjls l gsphktls, il quh mhdltg udg prhlkupgkjûd h jdthrês plr ohflrgr ig bhstjûd. Gudquh hstls pudtls hstêd hd`lkgmls g clthihs, krhl quh hs joplrtgdth quh rhstgurgdths `gojijgrhs y phquh÷ls, igs kldlzkgd, pgrg gsï plmhr jopihohdtgrigs jopihohdtgrigs hd su hstgaihkjojhdtl. ]lmls ils mhrhkcls rhshrvgmls ©Hskuhig mh Clsthihrïg Ldijdh Ogrehtjdb Bgstrldûojkl


Dl livjmhols, quh hd kgmg htgpg mhi gprlvjsjldgojhdtl gprlvjsjldgojhdtl sh puhmh phrmhr l kldtrligr hi mjdhrl quh jdvhrtjols hd ogthrjg prjog. [hrç ohflr mhmjkgr gibl mh tjhopl pgrg thdhr tlmls ils rhbjstrls hd lrmhd, quh mhfgril gi gzgr. •

Mh`jdjkjûd mh ud sjsthog l prlkhmjojhdtl mh bhstjûd mh phmjmls hxthrdls.

•

Qhspldsgajijmgmhs, Qhspldsgajijmgmhs, mh`jdjmgs y mhijojtgmgs mhi jojtgmgs (puhstls, ùdkjldhs...)

•

Mh`jdjkjûd mh krjthrjls mh gkhptgkjûd gkhptgkjûd mh prlmuktls (kldmjkjldhs mh trgdsplrth, hdvgsgml, hdvgsgml, hoagigfh, prhshdtgkjûd, prhshdtgkjûd, gsphktl vjsugi, vjsugi, kldmjkjldhs kldmjkjldhs lrbgdliêptjkgs, lrbgdliêptjkgs, kgmukjmgm kgmukjmgm l kldsuol kldsuol prh`hrhdth...) prh`hrhdth...)

•

Mh`jdjkjûd mh jdstrukkjldhs l prlkhmjojhdtl jdthrdl mh slijkjtum mh prlmuktls.

•

Mh`jdjkjûd mh ud prlkhmjojhdtl prlkhmjojhdtl mh kloprgs urbhdths.

•

Mh`jdjkjûd mh jdstrukkjldhs quh gshburhd hi ogdthdjojhdtl mh ig kgmhdg mh `rïl.

•

•

•

Vldg mh rhkhpkjûd mh ohrkgdkïgs, mh`jdjmg (iubgr, mjohdsjldhs, ijopjhzg, clrgrjls mh rhkhpkjûd mh ohrkgdkïgs, ohrkgdkïgs, hvjtgr kldtgojdgkjûd kruzgmg y rhsphtgdml ils ìufls mh gijohdtls). Mh`jdjkjûd mh stlkes oïdjols, oçxjols y mh shburjmgm, gsï klol oêtlmls mh vgilrgkjûd mh stlkes. (rhprhshdtgkjûd (rhprhshdtgkjûd brç`jkg) (gihrtgs pgrg hi kldtrli mh stlkes). Gpijkgkjldhs jd`lroçtjkgs jd`lroçtjkgs pgrg ig bhstjûd y hvgiugkjûd mh prlvhhmlrhs, prlmuktls, giogkhdgfh…

•

Mhsgrrliil mh ud slplrth mlkuohdtgi mlkuohdtgi h`jkjhdth kgmg mïg oçs jd`lrogtjzgml6 rhigkjûd mh prlvhhmlrhs clolilbgmls (kldtgktls, d¶ mh rhbjstrl sgdjtgrjl). Hvgiugkjûd mh prlvhhmlrhs.

•

]grj`gs kld udg vjbhdkjg phrjûmjkg (gdugi).

•

• •

@jkcgs mh prlvhhmlrhs (mgtls, prlmuktls, hvliukjûd mh prhkjls, jdkjmhdkjgs...) jdkjmhdkjgs...) @jkcgs têkdjkgs mh prlmuktls (phsls, `lrogtls, hdvgshs, hoagigfh,) Pgihs phmjmls y prlpuhstgs mh phmjmls.

•

Giagrgdhs y `gkturgs.

•

Jdvhdtgrjls phrogdhdth y phrjûmjkl.

Kûol gclrrgr mjdhrl y kldtrligr klstls hd ig kloprg.

•

Kugdml hi fh`h mh klkjdg cgkh hi phmjml, thdhols quh thdhr kujmgml pgrg quh dl sh pjmg mhogsjgmg klojmg, sjdl quh sh pjmg slil ig kgdtjmgm oïdjog dhkhsgrjg pgrg ud phrïlml kldkrhtl pgrg hvjtgr mhthrjlrl jddhkhsg j ddhkhsgrjl. rjl.

•

Klkjdgr prlmuktls mh thoplrgmg, dl sûil dls shrç oçs rhdtgaih, sjdl, gmhoçs, ils jdbrhmjhdths quh hstçd ùhrg mh thoplrgmg cgd vjgfgml oukcl oçs pgrg iihbgr g ig klkjdg y tjhdhd ud ogylr rjhsbl mh mhthrjlrl.

•

Kloprgr slil gi plr ogylr sj hdkgfg kld ig mhogdmg l sj sh trgtg mh prlmuktls dl phrhkhmhrls. Igs hkldloïgs mh hskgig puhmhd shr udg auhdg lplrtudjmgm. [jd hoagrbl, slrprhdmhd ils klsths mh t hdhr quh tjrgr hi hxkhsl mh hxjsthdkjgs

•

Hstgaihkhr gkuhrmls kigrls kld ils prlvhhmlrhs, goals mhahd hstgr kldthdtls kld ig kgijmgm y gklrmgr ud hstçdmgr `jfl.

•

Dls mhahols mhahols gshburgr gshburgr mh quh cgyg slil udg phrsldg phrsldg quh sh hdkgrbg mh ils phmjmls. phmjmls. Mh hsth hsth olml sh hvjtgrçd rhphtjkjldhs mh phmjmls jddhkhsgrjgs l quh sh pjmg ig kgdtjmgm hqujvlkgmg. ]goajêd jdìujrç hd igs rhigkjldhs mh kloprg.

•

Hstgaihkhr udg auhdg rhigkjûd kld tus prlvhhmlrhs, jdthdthols trgtgrils ajhd y gsï dls gvjsgrçd slarh igs auhdgs l`hrtgs, dls trghrçd mls hdtrhbgs hd ud ojsol mïg sj sh dhkhsjtg giböd prlmuktl hd kldkrhtl (il kugi sjbdj`jkg quh dl cgrç `gitg quh thdbgols mhogsjgmgs hxjsthdkjgs, yg quh plr ig kld`jgdzg y auhd trgtl quh thdhols kld duhstrl prlvhhmlr, sgahols quh dls vlivhrçd g rhpgrtjr hsh ojsol mïg sj ùhrg dhkhsgrjl)



•

]hd hd kuhdtg ils prlmuktls kldbhigmls, shkls, hoalthiigmls l hdigtgmls hd vhz mh ils prlmuktls `rhskls, kugdml shg plsjaih, oukcgs vhkhs sh puhmh kldshbujr udg kgijmgm klopgrgaih. Mh hsth olml, dl kloprlohthols ig jdthbrjmgm mhi prlmuktl, y rhmukh ig kgdtjmgm mh prlmuktls phrhkhmhrls phrhkhmhrls plthdkjgihs plthdkjgihs y hi mhsphrmjkjl mhsphrmjkjl quh hiil kldiihvg. kldiihvg.

1. Hi giogkhdgfh h`jkjhdth. Hi kldtrli mh igs hxjsthdkjgs sh khdtrg hd ojdjojzgr hi klsth y ogdthdhr hi hspgkjl, gsï klol hd gshburgr quh cgyg su`jkjhdth mjspldjajijmgm mh prlmuktl pgrg sgtjs`gkhr ig mhogdmg. Oukcls rhstgurgdths trgagfgd kld udg brgd kgdtjmgm mh hxjsthdkjgs pgrg plmhr rhgkkjldgr hd olohdtls mh oukcg mhogdmg. [jd hoagrbl, ogdthdhr ud hxkhsl mh hxjsthdkjgs puhmh klstgr mjdhrl. Hi klsth mh igs hxjsthdkjgs sh puhmh mjvjmjr hd trhs çrhgs6

Klsth giogkhdgfh

Klsth mhi mhthrjlrl

^êrmjmg mh jdthrhshs l ìufl mh kgfg

Klsth mh hxkhsl mh hxjsthdkjgs

Klsth mh giogkhdgfh6 Ogdthdhr brgdmhs kgdtjmgmhs mh hxjsthdkjgs puhmh rhmukjr ig `gkturgkjûd. [j, plr hfhopil, sh hstç utjijzgdml ud hspgkjl quh plmrïg hxpiltgrsh klohrkjgiohdth klohrkjgiohdth kld ohsgs pgrg kijhdths, sh hstç rhmukjhdml su plthdkjgi mh bgdgr mjdhrl.

Kldsjmhrgkjldhs Kldsjmhrgkjldhs slarh ils jdthrhshs y hi ìufl mh kgfg6 [jd hxjsthdkjgs dl cgy jdbrhsls. [jd hoagrbl, hxjsthd klsths rhigkjldgmls kld hi giogkhdgfh mh igs hxjsthdkjgs. Xdg hqujvlkgkjûd `rhkuhdth rhigkjldgmg kld igs hkldloïgs mh hskgig hs krhhr quh hi mhskuhdtl bhdhrgml mhajml g ig kloprg gi plr ogylr hs ud ahdh`jkjl mjrhktl. Hi kgpjtgi jdolvjijzgml hd hxjsthdkjgs yg dl hs iïqujml y dl sh puhmh utjijzgr klol ìufl mh kgfg l pgrg bgdgr jdthrhshs.

Klsth mhi mhthrjlrl6 Hi hxkhsl mh hxjsthdkjgs hs kgpjtgi jdolvjijzgml quh g ohduml iihvg udg `hkcg mh kgmukjmgm y hs mh gitl rjhsbl. [jhoprh hxjsth ig plsjajijmgm mh quh ils prlmuktls dl iihbuhd gi pigtl, sh mhthrjlrhd, kgmuquhd kgm uquhd l sh rlahd. G vhkhs tgoajêd sukhmh gsuojr hi klsth mh phmj r/giogkhdgr hi ojsol prlmuktl plr pgrtjmg mlaih. ^grg hvjtgr mhthrjlrls y, plr hdmh, pêrmjmg mh mjdhrl, mhahols mhahols utjijzgr hi sjsthog @J@L (`jrst jd, `jrst lut) Hsth sjsthog gopij`jkg hi oêtlml mh ’prjohrl hd hdtrgr, prjohrl hd sgijr‟. Hsth sjsthog rhsuitg ötji kugdml sh trgagfg kld ajhdhs ajhdh s phrhkhmhrls. [j dl tjhdh udg auhdg vjsjûd bhdhrgi mh sus hxjsthdkjgs puhmh gkgagr utjijzgdml prlmuktls `rhskls quh iihbgrld hsh ojsol mïg y dl utjijzgr igs hxjsthdkjgs mhi mïg gdthrjlr kld il kugi sh hstrlphgrçd. Gi utjijzgr hsth oêtlml, sjhoprh klilkgrç ils prlmuktls oçs `rhskls mhtrçs mh ils ohdls `rhskls pgrg quh hi sjsthog dl mhfh mh ùdkjldgr.

Kldtrli mh hxjsthdkjgs6 Xd kldtrli gmhkugml mh igs hxjsthdkjgs jdkiuyh ojdjojzgr tgdtl hi rjhsbl mh t joh‟ mhphdmh mh gkuhrmls gkuhrmls quhmgrsh sjd hxjsthdkjgs klol hi mh thdhr mhogsjgmgs. Ig t hlrïg mh ’fust jd tjoh‟ mh hdtrhbg ûptjols kld ils prlvhhmlrhs. Hi kldtrli mh hxjsthdkjgs hopjhzg kld ud sjsthog klopihtl quh jd`lrog mh il quh sh tjhdh giogkhdgml y mh quê hxjsthdkjgs (prhpgrgmgs l dl) hstçd g pudtl mh kgmukgr.

;. Bhstjûd mh Jdvhdtgrjls.



Ig joplrtgdkjg hd hi kldtrli mh jdvhdtgrjls rhsjmh hd hi lafhtjvl prjolrmjgi mh duhstrl hstgaihkjojhdtl, hstgaihkjojhdtl, quh dl hs ltrg quh lathdhr utjijmgmhs. Hstgs utjijmgmhs vhdmrçd mh igs vhdtgs quh h`hktuhols, yg quh êsth hs duhstrl oltlr, sjd hoagrbl, sj ig ùdkjûd mhi jdvhdtgrjl dl lphrg kld h`hktjvjmgm, vhdtgs dl thdmrç ogthrjgi su`jkjhdth pgrg plmhr trgagfgr, hi kijhdth sh olihstg y mhkhpkjldg (udg mh igs klsgs quh oçs olihstg g ils kijhdths hs phmjr ud pigtl mh ig kgrtg y quh hi kgogrhrl ih mjbg quh mh hsh prlmuktl yg dl quhmg) Dl livjmhols, quh, sjd jdvhdtgrjls gmhkugmls, duhstrgs vhdtgs hstgrçd hd phijbrl. Hi prlaihog hd kugdtl g ig kugdtj`jkgkjûd mh ils jdvhdtgrjls puhmh shr tgd brgdmh l tgd phquh÷l klol duhstrg kgdtjmgm mh prlmuktls. Dl dhkhsgrjgohdth udg bgog mh prlmuktls hxthdsg jopijkg prlaihogs brgdmhs, il quh sï klopijkg ig lphrgkjûd mh duhstrl dhblkjl hs udg brgd bgog mh prlmuktls mhdtrl mh ig ogthrjg prjog, hs mhkjr, sj vhdmhols pjzzgs, phrl tgoajêd vhdmhols pigtls g ig kgrtg, vgrjls tjpls mh ohdös, kgrtg mh pjdkcls, tgpgs, grrlkhs, oldtgmjtls, `rjtls htk. (Z dl phdsêjs quh hs sûil ud hfhopil, ch vjstl oukcls rhstgurgdths hxkhsjvg (y dl kld kgrtgs gsï mh ogi hstrukturgmgs) hdtldkhs dls hd`rhdtgols kld udg mjvhrsj`jkgkjûd hxkhsjvg (y dhkhsgrjg) dhkhsgrjg) quh dls laijbg g thdhr ud jdvhdtgrjl mhogsjgml gitl.

;.7 ^rlaihogs `rhkuhdths hd hi kldtrli mh jdvhdtgrjls. g. @gitg mh rhbjstrls6 Hi ojkrlhoprhsgrjl, tgoajêd kldlkjml klol "cloarh lrquhstg", mj`ïkjiohdth hdkuhdtrg tjhopl pgrg iihvgr g kgal tlmgs igs ùdkjldhs quh hd êi cgd sjml hdklohdmgmgs6 igs kloprgs, igs vhdtgs, ig prlmukkjûd, prlmukkjûd, hi ogdhfl mh phrsldgi, phrsldgi, ogdhfl mhi h`hktjvl... h`hktjvl... Hi hoprhsgrjl lkupg lkupg su tjhopl oçs hd kuhstjldhs lphrgtjvgs lphrgtjvgs l tçktjkgs quh hd igalrhs mh lrmhd hstrgtêbjkl. [j thdhols ig suhrth mh thdhr ud mjrhktlr l bhrhdth, êsth sh hd`rhdtgrç gi ojsol prlaihog, yg quh thdmrç quh gktugr hd tlmls ils `rhdths mhi rhstgurgdth. Hd kugdtl g ig `gitg mh rhbjstrls (dl sûil mh jdvhdtgrjls, sjdl mh kugiqujhr tjpl mh lphrgkjûd) sh lyhd ils sjbujhdths klohdtgrjls6 klohdtgrjls6

Ils rhbjstrls sld klopijkgmls. [h dhkhsjtg ud prlbrgog jd`lroçtjkl y shburl quh hs klopijkgml mh hdthdmhr. Dhkhsjtl ud hdkgrbgml mh giogkêd pgrg iihvgr ils rhbjstrls ajhd y gi mïg. Dl thdbl tjhopl tjhopl su`jkjhdth pgrg pgrg kldtgr oj oj jdvhdtgrjl.

Hi lafhtjvl mh kldtgr kld rhbjstrls mh jdvhdtgrjl hs kldtgr kld jd`lrogkjûd su`jkjhdth y ötji pgrg6 ojdjojzgr klstls mh prlmukkjûd, guohdtgr ig ijqujmhz, ogdthdhr ud djvhi mh jdvhdtgrjl ûptjol y klohdzgr klohdzgr g utjijzgr ig thkdlilbïg t hkdlilbïg kld ig kldshkuhdth mjsojdukjûd mh bgstls lphrgtjvls.

a. Hxkhsl mh jdvhdtgrjl 6 Oukcls rhstgurgdths sh khdtrgd hd thdhr gitls djvhihs mh jdvhdtgrjl pgrg gshburgr su vhdtg, phrl oukcgs vhkhs sh jdkurrh hd hxkhsl mh prlmuktls, il quh tjhdh klol kldshkuhdkjg prjdkjpgi hi guohdtl mh ig i g ohrog y ig mjsojdukjûd mh ig i g kgijmgm h d phrhkhmhrls, il quh kldiihvg udg ohdlr kgijmgm mh ils prlmuktls quh sh l`rhkhd. Hi thdhr hxkhsl mh jdvhdtgrjls iihvg g ogylr mhskldtrli ils ojsols y udg mjsojdukjûd pguigtjdg mh ig ijqujmhz, hs mhkjr, pgrg ogdthdhr ud gitl djvhi mh ohrkgdkïg ig hoprhsg mhah kldtrgtgr krêmjtls kld prlvhhmlrhs y ig rhkuphrgkjûd mhi h`hktjvl vg sjrvjhdml pgrg pgbgr mjkcls krêmjtls y bgstls `jfls mh ig hoprhsg kld mj`jkuitgm, prlvlkgdml prlvlkgdml quh sh vjvg "gi mïg". ]lmls ils mhrhkcls rhshrvgmls ©Hskuhig mh Clsthihrïg Ldijdh Ogrehtjdb Bgstrldûojkl


vhdmhr k. Jdsu`jkjhdkjg mh jdvhdtgrjl 6 [u prlpjl dloarh il jdmjkg5 sjd hi jdvhdtgrjl su`jkjhdth pgrg vhdmhr dl sûil phrmhols ig vhdtg, sjdl quh tgoajêd plmhols phrmhr phrmhr gi kijhdth. Klol yg ch ohdkjldgml gdthrjlrohdth, gdthrjlrohdth, dl thdhr ils prlmuktls quh sh l`hrtgd hd ig kgrtg olihstg slarh ogdhrg gi kijhdth.

m. Agfg kgijmgm mh ig ogthrjg prjog mgmg su kgmukjmgm 6 Hi kijhdth dl puhmh mgrsh kuhdtg mhi tjhopl mh rh`rjbhrgkjûd l tjhopl mh giogkhdgojhdtl giogkhdgojhdtl mhi prlmuktl quh hstç kldsuojhdml. kldsuojhdml. [jd hoagrbl, hi kijhdth sjhoprh sh mgrç kuhdtg kugdml ud prlmuktl hxkhmh sus hxphktgtjvgs plr shr ud prlmuktl mhi mïg y plr il tgdtl `rhskl. Hxjsthd lpjdjldhs hdkldtrgmgs gi rhsphktl mh kloprgr plr vliuohd l kloprgr ig ogthrjg prjog kld`lroh sh vgyg dhkhsjtgdml. dhkhsjtgdml . Ig hxphrjhdkjg dls cg olstrgml quh, mgmgs igs kjrkudstgdkjgs mh khrkgdïg y kldvhdjhdkjg, kldvhdjhdkjg, hs ohflr dl kloprgr ogthrjgi phrhkhmhrl plr vliuohd sjdl cgkhr quh hi prlvhhmlr dls hdtrhbuh sus prlmuktls hd phquh÷gs rhohsgs l kloprgril kloprgril y hsklbhril dlsltrls ojsols, hstl phrojtjrç kldtgr sjhoprh kld ogthrjg prjog mh ûptjog kgijmgm y ig prh`hrhdkjg mhi kijhdth. Ig kgijmgm mh ils gijohdtls (gsï klol mhi shrvjkjl l`rhkjml) fustj`jkgrç duhstrls prhkjls. ^lr ltrl igml, ig kloprg plr vliuohd dls garh ig plsjajijmgm mh lathdhr ohflrhs prhkjls plr duhstrls prlmuktls. Hd sï, il rhklohdmgaih rhklohdmgaih hs kloprgr plr vliuohd ils prlmuktls kld kgmukjmgm ogylr g 8 mïgs. Ils oçs `rhskls klol ig kgrdh, hi pliil, khrml, phskgmls, ogrjskls y igs vhrmurgs mh plkg murgkjûd hd rh`rjbhrgmlr sh mhahrïgd kloprgr mjgrjgohdth, mhphdmjhdml mh ig dhkhsjmgm mh ig hoprhsg y mh ig oltjvgkjûd mhi hoprhsgrjl pgrg iihvgr g kgal tlmgs igs gkkjldhs thdmhdths g l`rhkhr prlmuktls mh ig oçxjog kgijmgm.

h. Qlal6 Mhsg`lrtudgmgohdth Mhsg`lrtudgmgohdth hs usugi quh shgd ils ojsols hopihgmls qujhdhs iihvhd g kgal hi rlal clrojbg, ltrl `gktlr quh iihvg gi guohdtl mh klstls plr `gitg mh kldtrli mhi jdvhdtgrjl. ^lr hfhopil, hd hi agr hs mldmh oçs `rhkuhdthohdth sh prlmukhd phrmjmgs phrmjm gs plr rlals y kldsuols y sh tlrdg kgsj joplsjaih hi kldtrligr ig tltgijmgm mh ils tjpls mh curtls. Igs sjbujhdths sld igs çrhgs quh mhahd kldtrligrsh phrjûmjkgohdth6 phrjûmjkgohdth6 •

Ig lrmhd sgih, phrl dl hs rhbjstrgmg.

•

Ig vjbjigdkjg mhah khdtrgrsh hd dl prhpgrgr ig ahajmg gdths mh hojtjr hi tjkeht klrrhspldmjhdth. klrrhspldmjhdth.

•

[hrvjr prlmuktls mh oçs. Hi kldtrli sh rhgijzgrç ogrkgdml igs althiigs.

•

• • •

Mhrrgogr kgdtjmgm mh ahajmgs. Hstl lkurrh bhdhrgiohdth kld ahajmgs klol ig khrvhzg mldmh ig kgdtjmgm mh hspuog g`hktg ig ohmjmg. Kgoajl plr ud prlmuktl jdklrrhktl. Mjiujr hi prlmuktl. [jopihohdth gbrhbgr gbug l prlmuktls mh ohdlr vgilr. ^grg quh ils hopihgmls dl sjhdtgd ig thdtgkjûd mh kldsuojr ils prlmuktls mhi agr, hs gkldshfgaih thdhr ahajmgs mh phrsldgi, gbug y rh`rhskls hxkiusjvgohdth pgrg hiils. Gsï, sj mhshgd ahahr gibl hsphkjgi dl thdmrçd quh sgkgril mhi agr.



Gibudgs ohmjmgs g thdhr hd kuhdtg hd ils rlals mh klkjdg. Ogdthd hdhr hr igs igs çrhg çrhgss mh mhpû mhpûsjt sjtl l khrr khrrgm gmgs gs y gshb gshbur urgm gmgs gs.. Igs Igs sgijm sgijmgs gs mh ohrk ohrkgm gmhr hrïg ïgss mhah mhahd d • Ogdt rhgijzgrsh ödjkgohdth kld gutlrjzgkjûd mh ig bhrhdkjg y rhspgimgmgs plr ig mlkuohdtgkjûd. Oldjtl tlrh rhgr gr hi usl usl mh ils ils hxkh hxkhmh mhdt dths hs mh prlm prlmuk ukkj kjûd ûd.. • Oldj klogdmg. • Dl prhpgrgr ils pigtls sjd quh hxjstg ig klogdmg. Ogdthd hdhr hr ud jdvh jdvhdt dtgr grjl jl gktjv ktjvl l y slrp slrprh rhsj sjvl vl.. Hi bhrh bhrhdt dthh l muh÷ muh÷l, l, puhm puhmhh hdtr hdtrggr g ig kçogr çogrgg • Ogdt `rjblrï`jkg g ig kgvg mh vjdls y kldtgr gibudgs rh`hrhdkjgs. Hsth tjpl mh jdvhdtgrjl slrpr slrprhs hsgg cgkh cgkh quh quh ils ils hopih hopihgm gmls ls hstê hstêd d oukcl ukcl oçs kldtr kldtrli ligm gmls ls.. Gshburgrs grshh quh tlmgs tlmgs igs ohrkg ohrkgmhr mhrïgs ïgs rhkjajm rhkjajmgs gs shgd shgd kldtrli kldtrligm gmgs gs plr hi hdkgrb hdkgrbgml gml.. • Gshbur prlvhhmlrhs sjd ig klrrhspldmjhdth gutlrjzgkjûd. • Dl pgbgr prlvhhmlrhs • Qhgijzgr kldstgdthohdth jdvhdtgrjls. hopihgmls rhtjrhd gijohdtls sjd ig gprlagkjûd hsphkï`jkg mhi • Dl phrojtjr quh ils hopihgmls bhrhdth. Agfl oj krjthrjl y shböd oj hxphrjhdkjg hs ohflr dl mhfgr quh sh iihvhd dgmg ùhrg mhi dhblkjl, plrquh hd hi olohdtl quh sh puhmhd iihvgr gibl ihs mgrç kgrtg ijarh pgrg cgkhril g igs hspgimgs mh ig bhrhdkjg. Hs ohflr thdhr ig pliïtjkg quh sj slarg giböd gijohdtl sh puhmh bugrmgr pgrg ig klojmg mhi phrsldgi mhi mïg sjbujhdth l sh puhmh klohr klohr mhspuês mhi shrvjkjl sj ig i g bhrhdkjg il gutlrjzg. Dl sh trgtg mh dhbgr klojmg gi phrsldgi, sjdl mh thdhr kldtrligmg ig sgijmg mh gijohdtls. ]h il mjbl, plrquh ch vjstl kld ojs prlpjls lfls klol hd kgmhdgs clthihrgs clthihrgs l rhstgurgdth r hstgurgdthss quh plshïgd vjbjigdkjg klol hi phrsldgi sh iihvgag ejils mh slilojiils, althiigs mh ijklr, htk. Hdtrh ig rlpg. Igohdtgaihohdth cgy phrsldgs quh dl tjhdhd djdböd rhsphtl plr hi dhblkjl y su ödjkl jdthrês hs su murgdth su trgagfl. ^lr hiils hs ohflr thdhr tlml pgbl g `jdgi mh ohs ohs y tlml il quh puhmhd jr ’sgkgdml‟ ’sgkgdml‟ murgdth ouy kldtrligml y shr hstrjktls hd hsth shdtjml.

`. Ohrogs6 Ig ohrog mh ogthrjgihs kldstjtuyh ltrl `gktlr quh guohdtg kldsjmhrgaihohdth ils klstls mh vhdtgs. Hstg ohrog, ohrog, dl mhahrïg suphrgr hi 7.8% mhi vgilr mh igs ogthrjgs prjogs.

Kldtrli mh ohrogs. 7. [h iihvgrç ud kldtrli mh tlmgs igs ohrogs quh cgyg plr mhpgrtgohdtl hd hi `lrogtl klrrhspldmjhdth, klrrhspldmjhdth, gdltgdml hi oltjvl mh ig ohrog. ohrog. 1. [hogdgiohdth [hogdgiohdth sh iihvgrç g kgal ig rhvjsjûd mh igs ohrogs sjhdml vhrj`jkgmg plr ig bhrhdkjg. ;. Igs ohrogs bhdhrgmgs plr hi ogi ogdhfl mh ohrkgdkïg l plr ogi usl mh prlmuktls mhahrçd shr rhbjstrgmgs hd ud rhplrth mh jdkjmhdkjgs pgrg tlogr igs mhkjsjldhs phrtjdhdths hd kgmg kgsl. =. Igs ohrogs prlmukjmgs plr kjrkudstgdkjgs prlpjgs mhi prlmuktl gfhdgs g ig lphrgkjûd sh rhbjstrgrçd hd ud rhplrth mh jdkjmhdkjgs y sh dltj`jkgrç gi prlvhhmlr, trgtgdml mh iihbgr g ud gkuhrml pgrg hi kgoajl `ïsjkl mh mjkcg ohrkgdkïg. 8. [h iihvgrç ud ijstgml mh ohrogs kld hi klstl mh kgmg prlmuktl ohrogml, hi kugi shrç rhvjsgml shogdgiohdth kld ig bhrhdkjg pgrg tlogr igs mhkjsjldhs phrtjdhdths. 0. [h gtgkgrçd jdohmjgtgohdth igs ohrogs prlmukjmgs plr hrrlrhs mhi phrsldgi, thdjhdml klol prjlrjmgm igs mh ohrkgdkïgs ohrkgdkïgs kgrgs y igs quh sh thdbgd klol rhjdkjmhdkjgs hd vgrjls mhpgrtgohdtls mhpgrtgohdtls shböd hi `lrogtl mh kldtrli.



b. Mhslrmhd 6 Hs ud chkcl quh hi mhslrmhd hd almhbg l hd hi çrhg mh trgagfl prlvlkg brgvhs pêrmjmgs g ig hoprhsg. ^lmhols mhskldlkhr quh thdhols hxjsthdkjgs hxjsthdkjg s hd giogkêd y kloprgr mhoçs l ajhd, sjopihohdth sjopihohdth dl hdkldtrgr ogthrjgi quh dhkhsjtgols y hsth pjhrmg su vjmg ötji . Kldtrli mh kgmukjmgmhs. 7. Igs kgmukjmgmhs mhahd rhvjsgrsh mhsmh hi olohdtl quh sh rhkjag ig ohrkgdkïg. 1. Kldsuitgr kld hi prlvhhmlr hi olml mh ihhr su `hkcg mh `garjkgkjûd y kgmukjmgm, hstl hs hd kgsls hsphkï`jkls klol ig khrvhzg, rh`rhskl, y mh gibudls ltrls prlmuktls sj hs hi kgsl. kgmukjmgmh s ohmjgdth ud `lrogtl hi kugi shrç rhvjsgml shogdgiohdth plr ;. [h iihvgrç ud kldtrli mh kgmukjmgmhs hi hdkgrbgml mh giogkêd y vhrj`jkgml plr ig bhrhdkjg. sgijmg y shrç mgmg mh =. Ig ohrkgdkïg kld kgmukjmgm oçs prûxjog hs ig prjohrg g ig quh sh ih mgrç sgijmg y agfg hd hi kldtrli kldtrli mh kgmukjmgmhs kgmukjmgmhs udg vhz vhz sh cgyg trgds`hrjml g giböd giböd mhpgrtgohdtl. mhpgrtgohdtl. rhkjajrç plr djdböd oltjvl ohrkgdkïg mh agfg `hkcg mh kgmukjmgm, kgmukjmgm , sh ihvgdtgrç ud rhplrth 8. Dl sh rhkjajrç plr mh jdkjmhdkjg gi prlvhhmlr y sh gvjsgrç g ig bhrhdkjg, kch` l fh`h mh çrhg. 0. Qhvjsgr hi kldtrli mh kgmukjmgmhs mh igs mhoçs çrhgs, prhsjldgdml hd quh sh iihvh shogdgiohdth y cgkjêdmlihs shihktjvls shihktjvls pgrg vhrj`jkgr quh tlml hstê hd lrmhd. 2. Hi gklolml mh ig ohrkgdkïg phrhkhmhrg y kld `hkcg mh kgmukjmgm mhah shr kld`lroh g êstg rhbig, ils prlmuktls oçs g ig ogdl shrçd ogdl shrçd ils quh thdbgd ig kgmukjmgm oçs prûxjog. prûxjog . ^grg hi olohdtl mh cgkhr trgds`hrhdkjgs mgr ig ohrkgdkïg kld ig ohdlr `hkcg mh kgmukjmgm. ¼Kûol pldhr hd prçktjkg tlmls hstls kldshfls< ^grg gshburgrsh mh quh utjijzg hi hspgkjl mh `lrog klrrhktg, sh puhmh utjijzgr ig hstrgthbjg GAK. Hstg jmhg utjijzg ig thlrïg mh quh tjhdh trhs tjpls mh prlmuktls hd su su klkjdg. Igs Igs mj`hrhdkjgs mj`hrhdkjgs hdtrh ils prlmuktls prlmuktls sh agsgd hd su dgturgihzg dgturgihzg y tgog÷l. tgog÷l. •

rhigtjvgohdth plkl hspgkjl. 1>% mh ils Kgthblrïg G6 prlmuktls ouy slijkjtgmls y quh lkupgd rhigtjvgohdth prlmuktls/rh`hrhdkjgs, prlmuktls/rh`hrhdkjgs, supldhd supldhd hi 3>% mhi mhi vgilr mhi jdolvjijzgml. jdolvjijzgml.

•

Kgthblrïg A6 prlmuktls hdtrh ils brupls G y K, shböd olvjojhdtl olvjojhdtl y `rhkuhdkjg mh hihkkjûd. ;>% mh ils prlmuktls/rh`hrhdkjgs, prlmuktls/rh`hrhdkjgs, supldhd hi 78% mhi vgilr mhi jdolvjijzgml. jdolvjijzgml.

•

Kgthblrïg K6 prlmuktls quh sh giogkhdgrçd giogkhdgrçd oukcl oçs oçs tjhopl quh ils prlmuktls prlmuktls mhi brupl G. Dl tjhdhd oukcg mhogdmg y lkupgd oukcl iubgr hd hi giogkêd. 8>% mh ils prlmuktls/rh`hrhdkjgs, supldhd hi 8% mhi vgilr mhi jdolvjijzgml.

Kugdml utjijkhols hstgs kgthblrïgs pgrg kigsj`jkgr ils prlmuktls, sh puhmh mjvjmjr hi giogkêd y ig dhvhrg hd trhs zldgs. Ig zldg G shrç ig quh hstê sjhoprh oçs khrkg mh ig puhrtg, iuhbl ig A y iuhbl ig K.

¡[j sh ohflrg hi giogkhdgfh utjijzgdml hsth olmhil, sh puhmh gclrrgr cgstg ud 0>% mhi tjhopl!


Ud 6 Control de Compras

Recommend Documents