b tajiysflx ekohomikh
TRANSCRIPT
BYXrAJITEPCbKHH OBJIIKB TAJiySflX EKOHOMIKH
H.iL, JIVIKO M.P., OCTAHTOK M.H.
EYXrAJITEPCbKHH OBJIIK BEKOHOMIKH
PeKOMCHAOBaHO MimCTCpCTBOM OCBtTH I KayKH
HK HaBHOJIbKHH HOCiSKHK flflSL CTy^eHTlB
saKjia/iiB, mo naBHaWTbcs sa ocBTHbo-nporpaMoro niflroTOBKH SaKanaBpis 3 eKOHOMisi cneitiajiLHoeri "OGniK i
- 2002
BBK 65.052.A 76
PeKOMeitdoaano MiuicmepcmeoM oceimu i uayKU(Jlucmte 14/18.2-1493 aid I2jiunm 2002 pony)
PeueiKeirnt: MimiOBAa BacHJib nerpOBHi -HauioHajibnoi aKaACMii nayis VKpa'iHH, HJICH ITpe3Hflii HMK MimcTepCTBa OCBITH iHayKH VKpaiMH 3 eKOHOMiicH Ta ynpaBJiinHfl AM KJiacHHHHx yidBepcHTeTiB, AEKBHeKOKOMi*moro (tiaicyJibTery yirtropoACbKoro iiauionajiiiHoro yniBepcrtTeTy, npotjiecop,AOKTOP eKOHOMiiHHX HayK, sacjiyjKenHii npauiBHHK OCB!TH
4)aKyjibTeTy, npo^ecop ica^eApn o6niKy H ayAHTy B npOMHcnosocTiHauionajiLHoro eKonoMiiHoro yniBepcHTCTy, sacTyrmHK ronoBHoro peAaKiopa jKypnajiy"Eyxra/iTepcbKHH oSjiiK i ayAHr", q/ien MeTQAOJioriHiioi paAH no 6yxrajiTepct>icoMy
MiincTepcTBi (JiinanciB VicpaTHH
Cxaaneno do dpyny Bneitoto padoro y^iczopodcbKozo itai^ionajibitoeo yiii&epcumemy
30 KBimtiK 2002 poKy, npomoKon Ns 4.
i M.P., Ocran'ioK M.K.EyxrajirepcbKHtl oSJiiK o rajiysnx CKOHOMIKH. HaBHajibiwii noci6nmc
BHIUHX Hao^ajibHHx 3aKJiaflic cncuiajibHOcri 6.050100 "OQjiii; ii: nn'TpatpiKa", 2002 -142 c.
ISBN 966-7400-22-3y HantajibHOMy noci6HHKy pcratcpitTi oco6;iHBOCTi 6yxrajrrepcLKoro oSjiJKy y
i, cijibCbKOMy rocnoAapcrsi, TOprJBni, na niAnpHCMCTsax rpoMaACbKoro- Ta na TpancnopTt 3 BpaxyBauwnM BHMOF njiany paxymcis 6yxrajirepct.Koro
, aKTHBia, icaniTaJiy, soSoB'jisaHi. i rocnoAapcbKHX onepauiw niAnpneMCTB TaopramsauiR, S.KKK BBeAeHHii y Airo 3 1 craw 2000 poicy.
HaBMajibiiHii noci6HHK pospaxoBannK na THX ciyfleHTiB, «Ki SHAKOnjianis niAroTOBKH 6aKanaBpiB eKOHOMiKH Ta niAnpneMHuuTBa y BHIUHXsaicnaAax 3 i 4 plums aKpeAHTaui'i 3a nanpsMOM niAroroBKH 0501-KOiwepuin Ta niAnpHCMUHUTBo 3 $axy 6.050100 "06jiiic i ayAHT", KpiM 6yxra^TepctKorooGjiiny B npoMHCJioBocri, BHBiaiOTb Taicoxt i ocoSjiHBOCTi 6yxrajrrepcbKoro oS^iicy Bimimx rajrysax eKOHOMiKH yKpauiH, soKpeMa, 6yAiBHHUTBi, cijiLCLKOMy rocnoAapcTBi,Toprisjii, rpoinaACbKOMy xapnyeaHHi Ta Ha TpaHcnopii .
ISBN 966-7400-22-3 y#K 657BBK 65.052.
fi.II., Jlynto M.P.,OcTan'ioK2002
3 M I C TBCTVn 6PosfliJi 1. OSjiiK QyflJBejibiioro Bnpo6HHUTBa 71.1. Oco6jiHBOCTi GyaiBejibHoro BHpoSHHUTBa 7
Ta ix BHJIHB na opraimauiro o6jiiicy1.2. CicjiaA ra KJiacn^iKauifl BHrpaT 6y^iBejibHoro BHpoSHHUTaa 101.3. OSjiiK BHTpaT na SyfliBejibHo-MOHTascHi poSoTO 20riHTaHHs AJifl caMonijn-oTOBKH Ta caMOKOHTponro 44
Po3fliJi 2. OQjiiic y ciJibCbKoniy rocnoaapCTBi 462.1. Oco6jiHBOCTi cijibCbKOrocnoAapctKoro BHpoSuHitTBa ra 'ixsnjiHB na opranisauiio 6yxrajiTepcbicoro o6niKy 462.2. OSjiiK {JiopMysaHHfl BJiacnoro KaniTany BcijibCbKorocnoflapcbKHX BHpoSHHUTBax pi3HHX opraHisauiHHO-npaBOBHX dpopM 462.3.06jiiK BHrpaT B cijibCbKorocnoaapcbKHXfluinpHeMCTBax 502.3.1. XapaKiepHCTHica BHTpaT sa oS'eKraMH icTarraMH 502.3.2. 06jiiic BirrpaT na BnpoSmmrBO npoayKuii (poSit, nocnyr) 572.3.3. BHSHaqemw coGiBapTocTi npoayKiti'iciJTbcbKorocnoAapcbKoro BHpo6nHUTBa Ta u oQjiiK na paxyHKaxGyxrairrepcbKoro oSniicy 602.4. OSjiiK BHTpaT na ^opMyBaraifl OCHOBHOTO CTa^a 61riHTamta AJifl caMoniaroTOBKH Ta caMOKOHipomo 63
Poimiji 3. OfjJiiic y ropriBJii 653.1. OcoSjiHBOCTi opramaaui! GyxrajrrepcbKoro o6niKy
B TOpriBCAbHOMy ninnpneMCTBi 653.2. OSjiiKTOBapHHxonepauiHBonroBiHTopriBni 673.2.1. OSniic onpHGyrKyBaHHfl TOBapia na OHTOBHX 6asax TaCKJia^ax 673.2.2. OGJiiK peajii3aH.ii TOBapis 693.3. OQjiiK B posApiSHHx TOproBHX nwnpireMCTBax 703.3.1. KnacH4iiKauia i <pyHKH.ii posApiSHHX TOproBHX niAnpHGMCTB
Ta ix BHJIHB na opraidsauiro o6Aii<y 703.3.2. O6JHK Ha^xo^memM i sGepirannfl TOBapiB 723.3.3. OGniK BHrpaT i aoxoAiB flifl npOAa^cy TOBapiB 793.3.4. OcoGjiHBocTi oSjiiKy KOMiciiiHoi TopriBJii 823.3.5. EyxrajiTepcbKHH o6AJK BHisHoi ToprtBni 84riHTaHHfl AAfl CaMOniATOTOBKH Ta CaMOKOHTpOJIIO 86
Po3flijr 4. OSjiiie y rpoiuaflCbKoniy xap^yoaiiin 884.1. OpranisauiiiHO-npaBOBi OCHOBH 6yxrajrrepcbKoro o6niKy
B rpoMaacbicoMy xapqyBaHHJ 88
4.2. OSjiiK npHfl6aHHa CHPOBHHH it TosapiB i BHpo6HHUTBaroTOBo'i npoAyicui'i 89
4.3. OfijiiK peajiisaui'i i<yniBejii>HHx TosapiB Ta npoayKuii BjiacHoroBHpo6HHUTBa 91
4.4. Oco6nHBocTi oSjiiicy B caMOCTifiHHx KOHjurrepcbKHx uexax 934.5.O6jiiK BHTpaT oSiry y nympneMCTBax rpoMaacbicoroxapnyBanHfl 95FlKTaHHS AJIS CaMOmATOTOBKH T3 CaMOKOHTpOJIK) 96
Po3AJJi 5. ByxrajirepcbKHH oQjiiit ita auroMoQijibHOMyrpaircnopri 985.1. OcoSJiHBocTi AijuibHocTi aBTOTpancnopTHHX nizurpHeMCTBTa ix BnjiHB na opraidsaijiio o6jiiicy 985.2. O6JIJK nepeseseHb BaHTaxdB 1015.2.1. O6^JK jtoKyMeHTJB cyBopo'i SBiTHocri 1015.2.2. OSjiiK zioxoflis i BHTpaT 1035.3. OSjiiicoBO-npaBOBi oco6jiHBOCTi MiatHapoflunx nepeoeseHi. 1125.4. O6jiiie nacaxtHpCbKHX nepesest 1145.5. OSjiiK eKcneAHin'HHHX nocjiyr 121IlHTaHKfl AM CaMOmATOTOBKH Ta CaMOKOHTpOHK) 123
CHHCOK peicoMeiiaoBaHoi'JiiTepaTypH 126
flOMTKH:A. FIjiaH paxynrdB 6yxrajiTepci>Koro oGjiitcy aKTHBis, KaniTajiy,soSoB'flsaHb i rocnoaapcbKHx onepauiw ni^npneMCTBTa 134
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Ta Ha TpancnopTi.^jia nojiermeHHfl 3acBoeHH« nporpaMosoro waTepiany ocHOBui mnoHOBi
nOJIOHCCKHfl i TCpMIKH BHJlijieHi HaniBJKHpHHM UIpH^TOM, a B KJHUi KOJKHOrO
po3ai;iy HaBeacHKH nepejiiK nuTanb jyia caMonepeaipKH xa caMOKOHTpomo. VciHaBCAeni saca^Hi nojioxtenna SyxraJiTepcbKoro o6jiiicy, nponoHOBani6yxrajirepcwd sanwcH, pospaxyHKH Ta yiwoBHi uH^poBi npmuia^H rpymyiOTbCJina HHHHHX HopMaTHBHHx aicrax cTaHOM na 1 JIHHHS 2002 poiiy, OCHOBHHIInepejieJiiK SKHX HaBefleno y KJHui HasiajibHoro noci6HHKa B cnHCKy
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eKOHOMiKH VKpaiKH. Horo BH^aHHaVacropOflCbKoro HauionajibHoro yHiBepcirreTy
saBi^ysaH Ka^e^pa o6jiiKy Ta ayAnry) i TepHonijibCbKOinapoanoro rocno^apcTBa (JlyMKo Mnxanjio PoMaHOBHq —o6nircy i KOHTpcwno y HesHpoGnntiiH c^epi; OcTan'iorc Mnpocnasnpotj)ecop uie'i rcatJ)e^pH ), ni^roTOBrca HKHX naMH saiHCHroerbca na1994- 2002 poKJB [5,27,28, 104].
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poGoTH, Mom-ant oGjiajnaHHa, TOUIO). Ui opranisauii noAO renepaJibHoro niAp^AHRKa nasiiBaioTtcfl cyQntapHAHHiviH
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Ta JHUIHX paxynrdB y dainty, oGjiiic KoniriB, HeoSopoTHHx arcrHBiB, sanaciB,sapoGiTiio'i nnaTH, BHTpaT, AOXOAIB, BJiacnoro KaniTany MaS^e anaJiorinnHHnpOMHcnoBOMy niAnpHeiwcTBy. Ane opraniaaiiifl: GyxrajirepcbKoro oGJiiKy y
GyAisen&HHx opraHisauiflx MSG i neaHi OCOGJIHBOCTI, flKicTpyKTyporo ra TexHOJioriGro
npouec y GyAiBHHHjBi npoBOAHTbCs na HepyxoMHx oG'eicTax npHpyxoMOMy xapaicrepi poGoTH poGJTHHKJB, GyAiBejiLHHx ManiHH Ta MexaaisMiB.
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EJICMCHT «AMOpTHsauia» ciaiaAaerbCH 13 cytw HapaxoBaHo'iOCHOBHHX SaCOSlB, HCMaTepiaJIbKHX aKTHBIB Ta iHIHHX HCOSopOTHHX
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BinpaTH onepauifiHoi ^iaJibHOCTi, aid ne yBiHiujiHoxapatcrepHSOBanHX eneiweHTiB oS'eflHani B oicpeMHH eJieiweiiT «Iirmionepauiuiti BHTpaTH». ^o HHX BiflHocaTb Taid BHTpara: onnaTa piaHOMaHiranxnocnyr CTOpOHHix opranisauifi; BHTpaTH nOB'jream 3 naSopOM po6oioi' CHJIH;sapricTb cneuxapnyBanHfl npauiBHHKiB SyAisHHUTBa, y BunaflKax nepeASaneHHXsaKOHOAaBCTBOM; BHHJiaTa BHHaropoa; aoflaTKOBi BHTpa-ra npn BHKOHaHHi po6iTBaxTOBHM MCTOAOM; BHrpaTH na nepeeeseuM npauJBHHKiB GyfliBejibHoiopranisaui! A° Micua poSoTH i SBOporaoMy nanpHMi; onjiaTa BapTOCti JiiuemiV na
6yfliB6JibHHX poSiT; BiApaxysaHHa cTpyicrypHHX niAposfliJiiB naanapaTy ynpaBninna GyAioejibHoY opranisauii'; sGopH;
BHTpaTH na ynacTb y BHCTaBicax, apMapKax;njraTead 3 oSos'ssKOBoro cTpaxyBaniw Manna; BHTpa™ na
co6iBapTicTb peaniaoBanoi inoaeMHOi BanioTn i BHpo6nHimxsanaciB; cyMK 6e3HaAiHHo'i AeSiTopcbico'i aaGoprosaHOCTi Ta BiApaxyBanna nopesepBy cyMHiBHHX 6opriB; BTpaTH BIA onepauiHHO'i icypcoBOi pisHHui; BTpara siflSHeuiHCHHK sanacis; HecTa i i BTpaTH BJA ncysaniM uinHOCTCH; BHSHani unpa^w,nena, HeycTOHKa; BHTpaTH Ha yrpHMaHHa oG'eicriB couianbHo-KyjibTypHoronpHsnaieHHfl; irani BHTpaTH onepauiHHoi AiflJitHocTi.
3a xapaKTepoM ynacTi B npoueci GyAioejibHoro BHpo6HHUTBa BHTjiaTHnoAiJiaioTbCH na ociiOQiii Ta naKJiaAHi, a sa cnocoSoM BicnioHeHHa y co6iBapTicTb~ Ha npniui i ne npnui.
10
B 6yaiBHHUTBi MaHHce BCI OCHOBHI sarpaTH, sa BHHarKOM BHTpaT 3eKcnjiyaTauii SyAioejibHHx ManiHH i MexamsMiB, e npaMHMH. Tony qacTo BSyxraJiTepcbKOMy oSjiiKy SyAisHHUTBa OCHOBHI i nprai, naroiaAHi i HC npaiwiBHTpaTH OTOTOHCHFOrOTb, W.O HB CJlifl po6HTH.
i BHTpaTH, arc lac-rana OCHOBHHX, SesnocepeAHto noB'asani 3SyAiBenbHo-MOHTaatHHX poSiT i BKJiiotiaroTi.ca y coSiBapricTL
OHTaHCKHx po6JT no BinnoBiAHHX oS'eicrax oGniicy sa npaMoio03H3KOIO.
HenpHiwi, UK qacTHHa OCHOBHHX i BCJX naKJiaAHHX BHTpaT, nos'ssaid 3o6cjTyroByBaHHSM, ynpaBninmiM i opranisauieio BHKOHanna 6yAiBeJibno-MOHTaMmHX po6iT i BiflHOcaTLCii AO AiflnbHOcri B umoMy 6yAiBeji&Ho'i opranisauiia6o crpyKTypHoro niAposAiJiy. 3a3Haiem BHTpaiw BicnroHaiOTbca y
'ermB 33 neBHoro MCTOAHKOIO.OCHOBH! i HaiaiaflHi rpynyioTbca sa TaKHMH cTairaMH
; ACTajii i KOHCTpyicuii; ocnoBHa sapoSiraa nnaTa3apo6iTna nnaTa poGiTHHids; Bi^paxysanHfl na couiantui saxo^n;
BIA Spaicy; BHTpaTH 3 eKcnJiyaTaini' SyAiflejibUHX MauiHH Ta
«MaTepiajiH» Brunoqae B ce6e BHrpara MaTepiajiiB sa nepBicnoto(co6iBapTicTK)J, ana CKJiaflaeTLca is cyMH, mo cnnaiyerbca
sriflno s AoroBopoM, cyinn BBisnoro MHTB, cyMay ss'asicy 3 npHASaHHSM MaTepiajiiB, TpancnopTHO-saroTiBejibHi
(sarpara na saroTiBJiro MaTepiairiB, onnaTa TapH^iB (<J)paxTy) sap03BaHTaHcyBani.Hi po6oTH i TpaHcnopTyBanHa MaTepiajiiB yciMa BHA3MHrpancnopTy AO npnoS'eicraoro cKJiaAy, BKJiroqaiOHH BHTpara siPH3HKJB TpaHcnopTyBaHHS MaTepiaJiifl).
TpaHcnopTno-saroTiBejibHi BHTpaTH BfunoMararbca AO co6iBapTOCTiMaTepiajiiB a6o sarajibnoio cyMoio BiAo6paacaioTi.ca na OKpeMOMypaxyHKy cySpaxyiiKy oGjiiicy MaTepiajiiB (201). CyMa TpancnopTHO-3aroTiBenbHHx BHTpaT, mo ysaranbHioerbca na OKpeMOMy aHani-raqHOMy paxyintycy6paxyiiicy o6jiircy MaTepianiB (201), moMicaqno posnoAUMerbca Miac cyMoio
MaTepianiB na Kineub sBiraoro Micflua i cyMoio MaTepiajiiB, mo BnSyjiHi, peanisoBani, 6esnnaTHO nepeAani TOIU.O) sa SBITHHH Micattb.
Cyi«a TpaHcnopTHo-saroTiueJibHHX BHTpaT, nica BtanociiTbcn /joMaTepiajiiB, mo Bii6yjin, BHSHa^aerbca SK AoSyrorc cepeAHboro BiAcoTicaTpancnopTHO-saroTiBejibHHx BHTpaT i BapTOCTi MaTepianiB, mo BH6yjiH, 3Bi.no6pa>KeHKHM u na THX caMHx cy6paxyHKax o6niKy, y KopecnoHAeHUJi, isSKHMH BiAoSpaawHo BH6yiTfl UHX MaTepianiB. Cepeaniii BIACOTOKrpai[cnopTuo-3aroTiBejibi£HX BHTpar BHSHatiaerbCfl flinerawM cyMH sanmnKtB
roTiBCJiLHHX BHTpaT na noia-roK ssiTHoro Micaua i TpaHcnopTiio-anrpaT sa sBiTHHH Micaiib na cyMy sajiHUiKy MaTepianiB Ha
ncmaroK Micaua i MaTepianiB, mo HaAiHUinn sa SBiTHHH
y cTairio "MaxepiajiH" sKJnonatoTL rai<o% H mini BHTpaTH, aid6e3irocepeAHbo noa'asani 3 npHASannaM MaTepiajiiB i AOBCAenHaM ix AO crany, BaKOMy BOHH npHASTHi A^a EHKOpHcTanna y sanjianosanHx uinax. /Jo HHX,soKpeMa, naneacaTb npaMi MaTepianbwi BHTpaTH, npaMi BHTpaTH na onnaTy npaui,inuii npflMi BHTpaTH niAnpneMCTsa Ha AOonpauioBanna i nJABHiueHHa aidcHoTCXHIHHHX xapaicrepHCTHK MaTepiania.
,T^o craTri «MaTepianH» TaKoat Hane^aTb:- BHTpaTH Ha MaTepiajiH, mo BHKOpHCTani npn npoBeAenni
MOHTaiKHHX, pCMOHTHHX poSJT i BHrOTOBJICHi Ha AOnOMlXCHHX Ta B
BHpoSHHUTBax GyAiBejibHoi opraHisauii, mo He BHAiJieni na oiqjeMHH 6ananc.BapxicTb UHX MaTepiajiiB BKJHOHaeTtca y co6iBapTicTi> 6yAiiMOHTaxtHHx po6JT sa co6isapTicTio n BHroToaneHna, ana ^opMyerbcan(c)BO 16 «BHrpaTH»;
BHTpaTH, noHeceni 6yAiaejibHoio opranisauieio noMaTepiajiia (BHTpaTH no yrpHManHio MaTepianbHHX
6a3HCHHx cicnaAis, BiAAiJiis saroTiBCJibnoro anapaTy);BHTpaTH na npHA6anna B CTOpOHHix opranisauiaxMaTepiajiiB, eneKTpoenepri'i, napy, BOAH Ta JHIUHX pecypcis (BHXOAanH 3 uin ix
^__ ., _ - . _ _ _ TpancnopTHi Ta saroTisejibHO-cKJiaACbKi ~ ^BHKOpHCTani niA nac BHKOHanHa 6yAiBejibHo-MOHTaa<HHx po6iT
noTpe6.KoiiCTpyKui'f» Hane»caTi>:
—r— na Aerani i KOHCTpyicuiV sa nepBicnoio BapTicTio, monpn nposeAeHHi 6yAiBenbHo-MOHraatHHx, PCMOHTHHX po6iT Ta npHASani yCTOPOHHIX opranisauiH. ITepBicHOio BapTiCTio AerajieH i KOHCTpyKuitt, monpHAOam sa nnaTy, e coSieapTicT' AeTajien i KOHCTpyicuiK, ai<a cKJiaaaeTbca 3TaicHX (JiaicTHtiHHX BHTpar:
- cyMH, mo cnJiaqyioTbca, SHAKO 3 AoroaopOM, nocTaMaJibHHKy (npoAaBUio) 3anenpHMHX noAaTKia;
- cyMH nenpSMHX noAairdB y ss'asKy 3 npHASaHHSM AeraneH i KOHcrpyiaiiH, HKJHe- TpancnopTHO-saroTiBenbHi BHTpaTH (aaipaTH na saroriBJiio
KOHCTpyKuin, onjiary TapHfJiiB (4)paxTy) 3a BaHTaH(HO-p03BanTa)icyBanbni poSoTH iTpancnopTyBaHHfl AeTajieii i KOHCTpyicuiii yciMa BHA3MH TpaHcnopry aonpHoG'eKTHoro ctoiaAy, BKJiio^aioMH BHTpaTH si cipaxyBaHHaTpaHcnopryBaHHfl AeTaJien i KOHCTpyicuiH). TpaHcnopTno-3aroTiBejii>HiBKJiroiaioTbca ao coSiBaprocTi npHASaunx AeTanen i KOHcrpyKuift a6o 3aranbHoiocyMora BiAo6paacaioTbCJi na orcpeMOMy aaaJiiTHHUOMy paxyHKy cy6paxyHicyo6:iiKy ACTajieii i KOHCTpyieuia (201). CyMa TpaHcnopTHO-3aroTiBejii,HHX BHTpaT,mo ysaraJibumerbCfl na OKpeMOMy anajiiTHiHOMy paxyHKy cy6paxyHicy
i KOHCTpyicuifi (201), moMicsHHO posnoaijiHerbCfl Miat cyiwoio
;icTaneH KOHCTpyKufi na Kneub ssTHoro Micsiw i cyMomKOHCTpyKUiH, mo BH6yjiH (BHKOpHCTarri, peajiisoBaHi, SesnjiaTHO nepeaaid romo)j;i 3BJTHHH MicHiib. CyM3 TpaiicnopTHo-saroTiBeJibiiHx BHrpar, Hrca
AO AerajieH i KOHcrpyicuiH, mo Bii6yjiH, BHsnaKacrbCfl JIK Ao6yiOKBJACOTKa TpaHcnopTHO-sarOTJBejibHHX BHTpaT i BapTOCTi AeTajieii i
mo BH6yjiH, 3 Biao6paaceHHflM u na THX caMHX cy6paxyHKaxo6jiiKy, y KopecnoHACHuii, is JIKHMH BJAoGpaaceno BH6yrTH UKX AeraneH i
Cepeaiiiii BJACOTOK TpaHcnopTHO-saroTiaejibHHX BHrparinennxM cyMH sajiHimdB TpaHcnopTno-saroTiBejibHHX BHTpaT Ha
nu'iaroK sBiTnoro Micauii i TpancnopTHo-saroTiBejibHHx BHTpaT sa SBITHHHna cyMy saJiHUiny AeTajien i KOHCTpyKuiw Ha nonaTOK Micaua i
' mo HaAinuiJiH m SBITHHH Micaut;- iHiiii BHTpaTH, arci 6esnocepeAHbO noa'asani 3 npHA6aHHaM
' i AOBeaennaM Tx AO crany, B aKOiwy BOHH npHAarai Anay sanjianoBaHHx umax. ^o TBKHX BHTpaT, soKpeMa, HaneacaTb
MaTepiajibHi BHTpaTH, npaMi BHTpaTH na onnaiy npaui, iuminiAHpneMCTBa na AoonpauiOBaHHa i niABHmeHHfl aidcuo
xapaKTepHCTHic AeTajieii i KOHCTpyKuin.BHTpaTH na ACTani i KOHCTpyKuii', mo EHKopHCTani npn
DyAiBCJlbHO-MOHTaJKHHX, peMOHTHHX poSlT i BHrOTOBJICHJ Ha AOnOMixtHHX Ta B
niflco6HHX BHpo6HHujBax 6yp.itoGn.bKQi opranisaqii, mo He BHAineni HaBapTicTb UHX ACTajiefi i KOHCTpyKuin BiaHO^aeTbca y
aacKHX poSiT sa co6iBapTicTio n BuroTOBJieHHa, aica 4>opMyen,caFI(c)BO 16 «BHTpaTH» [51].
3aroTiBCJibHO-CKJiaACbKi BHTpaTH, noHeceni 6yAiBejibHoro opraHisauiero no•iGcpiraHHto SyAisejibKHx AeTajien i KOHCTpyicuifi (BHTpaTH no yrpHMaHHioMaTepiajibHHX SasncuHx cioiaAifi, BiAAJJiiB saroTJBejibnoro anapaTy).
Ro cTairi «Ocnoona sapoSirua njiara po6iri[H[UB» Hajieacari. BHTpam naonjiary npaui poGiTHHKiB (BiaiionaiOKH HeurraTHHx) 3a BHitOHany poSoiy Ta-imiHHoro nepconany (y pasi BKnto^ieHHa HOFO AO cioiaAy 6pnraA),Gcsnocepeaiibo na SyAiBejibtto-MOHTaHtHHx poSoTax,po3BaHTaHceHH3 na npHoS'eicTHOMy cKJiaai SyAMaTepiaJiis, KOHCTpyKin'H,
Ta nepeMimeHHa ix Bpyqny BIA npHoS'eKTHoro citnaay AOnapaxoBana SHAHO 3 4iopMaMH i cHCTCMaMH onna-ra npaui, mo
•iaciocoByioTbca B SyAiBeflbHiH opranisauii.Ho cTarri «^oAaTKoaa aapoQiTaa njiara po6iTHHidB» HajieacaTb BHTpaTH Ha
onnary npaui po6iTHHidB ( BtoiKwaKWH HeurraTHHx) Ta jiiHiHHoro nepcoHany (yP33i BionoMeHHS Horo AO CKJiaAy 6pHraA), saHHflTHX 6e3nocepeAHbo na6yfliBejibno-MOHTa>KHHx poSoTax, napaxoBana SPJAHO 3 <J>opMaMH i cncTCMaMH
npaui, mo sacTocoByertca B SyAifienbHiH opranisauii.O CTarri «BiApaxyuaHHH na couiajibui saxoAH» HajieacaTb BiApaxysaHHa na
3a6e3neMeHHa, BJApaxyBaHHfl na couianbae crpaxysaHHa, CTpaxofii
BtiecKH na BHnaAOic GespoSiTTH y siAnoBiAHHX BJACOTKax AO BHTpaT Ta 'iHAHBiflyanbue crpaxyBaHHa poSiTHHKiB (y BHnaAKy iioro .
#o cxarri «BxpaTii oia fipaicy» HaneacaTb BTpara siA 6paKy, SKJ cxanoBJiflTtBapricTL ocTaTO^HO 3a6paKOBanoi GyAJB&nbHoi npoAyituii, xa sin-para na
SpaKy sa BnpaxyBaHHflM: ocTaToiHO saSpaKOBaicoisa cnpaBeAJiHBoro BapTicno; cyMH, mo
, aid AonycTHJiH 6paK; cyMH, mo oaepxtam BJA nocTanajibHHKiB sai MaxepiaiiH i KOMnjieKryioqi BHpoSn Tomo.
0 CTarri «EiccnjiyaTauifl 6yaiBejii>HHx Mammi ra Mexaui3MiB»na onjiary npaui sa BHKOHany poSory po6iTHHiciB, aid
oGcjiyroByBanHaM, npOBeflCHiMM PCMOHTIB, Texorjiajn'B xaBnacirax i openAOBaHHX GyAisenLHHX MauiHH i MexanisMiB,
HapaxoBany sriAHo s 41°PMaMH ' CHcreMaiwH onjiaTH npaui, moB 6yAiBejii>niH opranisauii';
i HapaxyaaHHfl Ha sapoGiiny njiary npauiBHHKiB;naji&HO-MacTHJibHHx MaxepianiB, eneicTpoeHeprii Ta inmnxi sanacunx lactHH, mo BHKOpHCTOByroTLCJi ni^ »iac
peMOHTiB TexorjisAy Ta TexoGcnyroByBanHH BJiacnoi xaGyAieejiLHoY TexniicH, BEJiro^aioiH BHrpaTH na i'x jiocraaKy AO npHoS'eicrHorocfuiaAy Ta sarotiBenbHo-cKJia^cLrd BHTpaTH;
- BHTpaTH na nepe6asyBaHHa SyjuBejiLHHx ManiHH i MexaHisiwiB 3 o6'eicra nao6'eKT, a TaKOHt na yxpHMaima Ta PCMOHT peHKoanx i SespeHKOBHX KOJiifi;
- SHOC 6yAiBejibHHx MauiHH i MexanisMJE, ycTancyBaHHa peMOHTHHxMaiiCTepeHb, rapaada Ta IHHIHX cnopyA, sici o6cjryroByioTbTexraicy;
- SHOC inniKX H606opOTHHX MaTCpiaHbHHX aiCTHBJB, flld BHKOpHCTOByTOTbCJI
yrpHMamri ft oGcJiyroayBaHHi 6y^iBejibHo'i TexniicH;- cyrna HapaxoBaHHX BiACOTKis sa KopHCTysanHH opeHAOsanHMH
MauranaMH i MexanisMaMH;nocjiyr, HaAannx ynpaejiiHHflMH Mexairisauii a6o IHIIIHMH
opranisauijiMH HJA iac BHKonaHHs SyAieejibHO-MOHraacKHXpeSasyBanHfl 6yAiBejibHHX MauiHH s o6'eicra na o6'ercr;
Ha nepeMiiueHiKi s AOnoMororo GyAJBCJibHHX MauiHH MaTepianiB iKuiH y Me>Kax 6y^iBejn.Horo MaiwaHMHica;
iimii BHTpaTH, noB'ssani 3 eKcnnyaTauieio Ta yrpHManHJiM GyAiuejibnoiTexniKH (KpiM BHTpaT na eKCiuiyarauiio Mamnn Ta MexanisMie, aidBHKOpHCTOByroTbCJi na poSoTax, mo HC naneacaTb AO GyAiBejibHO-MOHTa^nHxpoSii, a xaKOHc BHTpaT na eiccnjiyaTauiro MamHH, SAannx B opeiiay ciopoHHiMopranisauiaM).OQjiiK BHTpaT sa ASHOIO CTarreio 3AiHCHroeTbca no cySpaxynrcy 911.
14
QI22 .
BHTpaTH, oGniK SKHX BQ^TLCS sa aHaniTH^HOMy paxyHKy 9121 TaBHTpaTH, oSjiiic JIKHX SAincHioeTbCfl na anajiiTHTHOMy paxyHKy
RQ sarajibHOBiipoSHHHHX npoflyKTHBirax BHTjiaT HajieacaTi>:3apo6iT«a njiaxa (ocuoBna i AQAaTKOBa) niniHUoro nepconany (cTapinwxBHiconaBuiB po6iT, HanajibKHKis zinbmuib), BHKOHasuiB po6iT, na'iajitHHKiBAonoMi>KHHX uexiB, MaiicTpiB, MexamrdB SyaiBeJi&HHx AintHHUL, KpiM THX, flKi
rciaAy BHpo6HHHHX 6paraA, oGcjiyrosyro^oro nepcoHajry|i HapaxyBaniw na sapoSiray njiaiy npauiBimidB;Ha cJiya<6oBi BiApflAJKenroi npauiBiinrdB y Mestax
na yTpHMaHHfl JierKOBoro aBTOTpancnopTy, SKHHanapaTOM ynpaBJiiHHfl cTpyicrypHnx niaposAtJiiB;
Ha oirjiaTy npaui BOAIIB i oGos'jisKOBi napaxyBainw na HCI;na nposeACHHJi peMOirriB y Meacax 5% SanaHcoBoi BapTocTi rpyn
OCHOBHHX saco6iB Ha nonaroK poKy;- BHTpaTH na TexorJiflA i TexoScjiyroayBaHHa;- 3Hoc no jiencoBOMy aBTOTpancnopTy;- BHTpaTH na AOTpHManHH npaBHJi TexHJKH ScsneicH npaui, npoTHnOHteacnoi i
CTOpOHiOBOI OXOpOHH SyAIBCJIbKHX MaHAaHIKKJB, UffJilB AOnOMIHCHHX Ta
niAco6HHX BHpo6HHUTB, caHiTapHO-riricHitmHx Ta IHHIHX cneuiantHHX BHMOF,ncpeASa^ienHx npaaKJiaMH BHKOHanHH 6yAiBen&HO-MOHTaH(HHX po6ir i po6iT BJHUIHX BHpoSHHqnx CTpyKTypHHX mApo3Amax;
na yrpHMaHHfl npHMimenb, mo HaaaiOTbCfl 6e3njiaraorpoMaac&Koro xapiyBannfl AJIH o6cnyroByBaHHa npauiBHHKiB
6yAiBejibHHx AIJILHHUL Ta IHUIKX cTpyrcrypHHx niAposaiJiiB a6oBHKOpHCTOByiOTLCJI HHMH CaMOCTiHKO H8 SaSHaiCHJ UJJli, BKHIOHaK)™
BHTpaTH na npoBeflCHHa PCMOHTIB, ocBJTJieHHa, onaneiaw,Kananisauiio, eJieKTponocTa^amM, a TaKoac Ha nauHBO mm
i'xd;Ha oSjiaAHaHHH Ta yTpHManna saropoAHtenb AJM MauiHH Ta i'x
pyxoMHX qacTHH, JIIOKIB, OTBOpis, CHraajiisauii' ra iimmx npncTpoYBHcitaniTaJitHoro xapaKTepy, mo 3a6esneHyiOTb Texmi<y SesneKH;- 3a6e3ne«ieHHa npauiBUHids cneuoA«roM, BsyrrflM Ta ininHMH sacoSaMH
saxncTy Ta jiiicyBafibHo-npo^iJiaKTHHUHM xapqyBanHflM, aMaTepiaJibHo-TexHt«iHe saSesneqennfl AOTpHManHa caniTapHo-ririeniqHHx
BHMOF y BCTaHOBJienoMy saKOHOAaBCTBOM itopaAicy;BiApaxyBanHH ra BHTpaTH Ha npoBCAeHHfl PCMOHTJE OCHOBHHX
saranbHOBHpoSHH^oro npHSHaqerara: npHMimenb uexiB AonoMiHCHHXnnpo6HHUTB, aBTOMaiicTepeHb; MoSiji&HHX hroeHTapuHX SyAOB KOHTeiiHepHoroTuny (33 BHHHTKOM npHsna^enHx AJW caHiTapHo-no6yroBoro
is
H6
TpHHor, npHCTOcyfiaHb AJia HaMOTyBaHHs i o^rnmeHHa sBapiOBajibHoronpHCTpom jina SBaprosaHHs Tpy6, nacociB Ta npecis
nepenocHHX MerajieBHx i aepeB'aHHX ApaSHH,BepCTaTJB Ta pHiDTyBaHb; TarcejiaMCHHX Ta Monraxamx npncTpoi'B, mo •
iA iac BHKOHaKna SyAiBejibUHX Ta MonTa>icHHX po6iT,jie6iAOK, AOMfcpaTJB Tomo; SyicepiB AJia SeTOniB i posiHidB, Tanoic; anapaTJBSBapIOBaHHH ApOTlB, nOBITpOBOfliB, nepBHOCHHX BeHTHJiaidHHHX yCTaHOBOK
po6oTH is sacTOcysaHHaM BHSyxoneSesneHUHx MacTHK TaMarepianiB, ejieKTpocyniapoK AJia cyinhiHS SyAisejibHHX KOHCTpyicidHrenepaTopiB auerHJienosHX (KpiM rax, mo sacTocoeyroTbCfl niA *iac MOHTa>icy:ycraTKyBaHiw); oropOAHcyBan&HOi TexniicH He6e3eiHHX son npOBCAenHfl po6iT,mitardayMiB, cHrnaubHHX mornis, npoaceicropiB Tamo;
- 3HOC T3 BHTpaTH H3 peMOHT iHUIHX HCOSopOTHHX MaTCpiajIbHHX aKTHBiB, mO
BHKOpHCTOByiOTbCS niA *&£ BHKOH3HHJI CyAiBCJIbHO-MOHTaHCKHX po6JT i
HaJIOKETb AO OCHOBHHX 4)OHA1B;
- 3noc Ta BHTpatH, noB'flsam a PCMOHTOM, yrpHMannflM iTHMH3COBHX (HCTHTyjIbHHX) CHOpyA, npHCTOCyBaHb i HpHCTpO'lB, 0.0
: npHoS'eKTHi KOitropH Ta KOMOPH BHKOHpo6iB : MaficTpiB;Ta nasicH na oS'eKri GyAiBHHUTBa; HOMOCTH, ApaQnHH, nepexiAHi
MICTKH, xoAOBi AouiKH, o6ropoAJKyBaHiM niA ^ac posnnaHyBaHHsAJM TexniKH Sesneira; iHBCHTapHi ym4)iKOBaHi
Tnny montoK, inBenTapHiix nnomaAOic, pHiinyBaHUHnapKaira i oropoad , neofixiAHi Ana npOBeflenna poSiT (KpiM cneuianbHHx TaapxiTCKTypHO O^OpMJieHHX), OXOpOHHl KOSHpKH, CXOBHIUa
6yposH6yxoBHX po6iT; THMqacosi posseAeHHa BIA MaricTpantHHX iMepeffi ejieKrpoeneprii, BOAH, napy, rasy Ta noBiTps y Memax poSonoi SOHH;BHTpara, noB'asaiii 3 npucTocyBamMM SyAieeJib, mo cnopyAacyrorbCfl IH icnyroTbna 6yAiBejibHHX MaHflaniHKax, saMicrb SyAiBHHUTBa THM^acoBnx (HeiHTyjitKHx)SyAiBejii) i cnopyA; *
- BHTpaTH Ha reOAHSHHHI po60TH, mO SAiHCHlOIOTbCfl niA H3C BHKOHaHHfl
OnrasKHHX poSJT, BiunoHaioiH: onnaTy npaui npauiBHUKie, SKIreoflHSHHui poSora; BapTicTb MaTepiajiia;
SHOC; BHTpaTH na BCI BHAH peMOHTy i nareoAesH^Horo ycTaTKyoanHH, incTpyMCHTiB i npHJiaAJB;- BHTpaTH Ha ynopaAKysanHa Ta yrpHManHa SyAiBenLHHX
npain' po6iTHHKJB, saHHOTHX na ynopfl^KyBaHHi, Ta yrpHMaHHiMaHAanqmciB; BHTpaTH na npnSHpaHHa Ta OHHrnennH (is BHBeseHHSMTepHTopti GyAiBHHUTBa, BJiaunyBaHHa AQpiacoK, MicTKie Ta iuuii po6oTH,(nofi'iLjani 3 ynopflflityBarawM TepHTopii 6yAiBejiLiiHX MaHflaireHKiB; BHTpaTH naeneKTpoenepriio (y TOMy liwcni ma, THM^acoBHX eneicrpocTanuiH), onjiaTy npauineproBHX ejieKTpOMOHTepiB Ta inuii BHTpaTH, noB'asani 3 oceiTJieHiMM TepHTOpiT
16
na nepeSasyBaraia niHtHUHx niAposAinis GyAJBejibHHx opramsauiH naSyAOBy Ta B iweatax SyAiseJibHoro MaHAaiCTHKa ( sa BHHHTKOM BHTpaT,
3 nepeMimeHHSM SyflisejibHHx iwaumn Ta MexaidsMiB, BpaxoBaunx yi MauiHHO-3Min);
. njiaread 3 oSoB'asKOBoro CTpaxyBamis Manna CTpyicrypHnx6y.aiBejii.Hoi opranisaui'i Ta n.HBint.Hoi BiAnoBiAaJibHOCTi a TaKoxc
KaTeropiH npan,iBHHKJB saHHSTHX na BHpo6nHirrBi BiAnoBiAHHX BHAIBi'i (po6JT), GesnocepeAHbo na po6oTax is niABHmenoro neGesneKoro .turn
jKHira ra saopos's, nepeASaqenHX aaKOHOflaBCTBOiw; ^. nnaTeaci sa BHKHAH i CKHAH aaGpyAHroro^Hx peiOBHH y naBKOJTHume
cepeaoBHiue Ta inuii BHAH uiKiAJiHBoro BnjiHBy B iweacaxnocjiyr CTOponnix opramsauiH 3 oiKmenna CTIHHHX BOA,
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e) y uexax 3a6oro xyAoSn - sapTicTt. xyAo6H, iranii, 3BipiB,KapaicyjibCbKHX HTHHT;
e) y ntAp03AtJiax 3 nepepoGKH MOJiOKa - BapTJCTb MOJIOKB,npoAyicriB, uyrtpy, BanijiiHy Ta IHIUHX npoAyicrio. ?
V AOnOMijKHHX BHpoSltHUTBaX AO uiei CTaTTI BKJIIO'iatOTbCa BapTJCTb
MarepiajiiB, najiHBa, sanacnnx lacnm, BHKOpncTaHHX Ana BHPOSHHHHX noTpe6. '*''BapTlCTb BHKOpHCT3HHX CHpOBHHH i MaTCpiaJliB SMCHHiyeTbCa H3 BapTJCTb.
SBOpOTHHX BiflXOAlB, IUO BHHHKJIH B npOU.eC! BHTOTOBJieHHa TOTOBOI npOAyKUnV'
flKm.0 BHxiflni Marepiajin noBicicno IH tacTKOBO BTparanH noia-ncoBi cno>KHBliiHKOCTI (xiMJIHi HH <j)i3HHHi BnaCTHBOCTJ, B TOMy MHCJli nOBHOMipHlCTb,1
KOH<J)irypau.iio TOUJO) i BnacnijjoK uboro ne Mostyrt 6yra BHitopHCTam 33 npsMHM
SKI H6 BHKOpHCTOByiOTbCfl, - HC OU.lHK)!OTbCa. /.
y craiTi "PoSoTH ra nocjiyra" BiAo6pa»caioTbCfl BHTpaTH na poSoTH TanocJiyrn BJIBCKHX AOHOMI)KHHX BHPOGHHUTB, jn<i 3a6e3neiyroTb BHpoSHHHi
Ta capTJCTb nocjiyr BHpoGHireoro xapaicrepy, naflannx CTOPOHHIMH*IOHH njiaTy sa nosy flJia spouienHa Ta inmi nocjryra,;
li BOAorocnoAapcbKHMH opraidsain'aMH (KpiM po6iT Ta nocjiyr, BHTpaTH naaici BKjiroiaiOTbca AO imuHX craTCH). %
AO cioiaAy njei CTarri BicnroiaroTb sapTicrb nocjiyr BJiacHoro Ta sany^enoroaBTOMo6ijibHoro, Tpaicropnoro Ta lyjKOBoro TpancnopTy (na nepeMJiueHHa
sanaciB 3 ueinpajibUHX cicnaAiB, cioiaAiB BnpoSuHinx niAposAiniBTa iniuHX Micu,b nocTiHHoro 36epiraHHfl na nojia, ^)epMH, nojibOBi
cranH, Micua sanpaBJieHHJi TpaKTOpis, KOMSaHHiB Ta IHUIHX ;ManiHH HJA Mac ix po6oTH B no^i,
pOAyKuii 3 nojifl B Micua sSepiranna TaBJAHOcaTbca na oicpeMi oG'eKTH njianysaHHa ra o6jiiicy, BHxoflaqH 3
poSJT, noB'asannx 3 nepeBeaennaM aaHTaatiB (B TOHHo-idjioMCTpax,eTanoHHHX reicrapax TOUIO). "•
BapricTb nooiyr ejieKTpo-, TCHJIO-, BOAO- ra rasonocTa'raiiiiHBHSHaiaerbCH 3 BionoMeHHflM BapTocri BiAnosiflHo eneKTpHMHOi, Tenjioeo'i
BOAH, rasy, OAepHcannx is CTOpOHH Ta BnpoSjiennx y
Cyiwa njiarii sa BOfly AJin spomeinisi BHSHaHaerbca, BHXOAnqn 3 Tapn(])ia;y BCTanoBJienoMy nopaAify, Ta o6cariB BOAonocraKaHHs RHX
HCBHHX cinbCbKorocnoAapcbKHx icyjitTyp Ta yriflb, a TaKoac fljra inmnxif
BapricTb nocjiyr 3 arpoxiwiHitoro oScjiyroByBaimn ra Bireceimsimo na naAani CTOponniMH niAnpneMCTBaMH i opranisauiaMH, KB
sapTicTb OTpyToxiMircaTiB Ta floSpnB.AO uiei' CTarri BionoMaioTbca TaKOHt BHTpara xonoAHJibnnx ycTanoBOK i ttaiuep j!
na saMOpOHteHHa, oxojiOA^eHHa Ta sSepiranna npo,nyKu;ii. BnrpaTH, noa'asani isX;
52
36epiraHHaM B HHX M'aca, OBOMIBnepepoGKH, BJAHOcarbca naBlIKOpHCTaHHX y BHpo6HHUTBJ.
AO CKJia/iy cTarri "BurpaTH
Ta IHHIHX npoAyKTiB, npHSHaneHHx AJMBapTicTb BiAHOBiAHHX BHAiB CHPOBHHH,
na peiwoitT neoGopoTimx
a) cyMH na onjiaTy npaui npauiBHHKiB, saHHSTHX na PCMOHTHHX onepamax,uapTicTb sanacHHX ^acTHH, peMOHTHO-6yAiBeji&HHx Ta inumx MaTepiajiis,BHTpaHCHRX Ha nOTOIHHH peMOHT OCHOBHHX 3aCO6lB, BKJIIOiatOqH BapTICTb
Ta MacTHnbHHx MaTepianiB, SHKOpHCTannx na peMOHT Ta oSicancynicna peMonry;
6) BapiicTb nocjiyr CTOpOHHix opranisauiii Ta BnaciiHX MancTepeHb so6cjiyroByBaHHa i noTo^noro peMonry TpaicropiB,
B) BHTpaTH «a peMOHT miiBKOBHX TcnnHUb i napHHiciB, a TBKOHC BHTpara HapeMOHT i saMiiiy rycennub Ta ryMOBHX UIHH TpaicropiB i cinbCbKorocnoAapCbKHX
(BapricTb nniBKH, aKa BHicopHCTOByerLCfl Ana peMOury Tennnub ia TaicoHc ryMH BKJiEoiaioTbcx y BHTpaTH na noTO«araii peMOKT 6es
SHOUICHOI nniBKH HH ryMH sa uJHaMH ix MoaoiHsoi peajiisauii(BHKOpHCTaHHa)).
AO CTaTTI "IHUII BHTpaTH HA yTpHM8HHH HCOSopOTHIIX aKTHBIB"
cyMH, BHKOpHciani ix yrpHMaHHa GesnocepeflHbo B KOHKpeTHOMy
AO cKJiaAy UHX BHTpaT BiAHOcarbca:a) BHTpaTH na onnaTy npaui nepconany, mo oScJiyrosye HeoSoporai
(KpJM TpaKTOpHCTiB-MaiUHHiCTJE Ta iHUIHX HpaUIBHHKiB, SaHHBTHX
TexHOJioriiHOMy npoiieci BHpoSHHUjBa ciJibCbKorocnoAapcbKOi npOAyKiti'i'MexaniKiB, cTOpojids, Mici|b sGepiramts TexuhcH TOIUO;
6) aapTicTb najibnoro Ta MacTHJibHHX MaTepiajiia na nepei'sA TpaKTOpiB TaMauiHH s OAHie'f AiJianKH na hiiuy;
aMopTHsauiHHi BiApaxyaaHHa, aKi npaMO He BiAHOCflTbca Ha neBHi oS'eKTHBHTpaT (cinbCbKorocnoAapcbKi KynbTypn a6o BHAH TBapHH).
ua yrpHiwaHHa OCHOBHHX sacoSin, BKjno^aiOHH opeiiauy ruiary,o6niKOByroTbCfl na paxyiiKy 91 "SanuibHOBiipoSimqi BHTPSTH" i BiAnocaTbCfll (^ coSiBapiicTb npoAyicui'i OKPCMHX KyntTyp Ta SH^UB HesaBepnienoro"HpoSHHUTBa T3KHM HHHOM:
a) TpaKTOpis - nponopuiiiHo oScary BHKOnanKX HHMH MexaHisoBannxTpaKTopHHx Ta 6yAiBejibHHx po6iT (B yMOBHHX eTanoHHHX reKrapax);
6) rpyHT006po6HHX MaiHHH - nponOpUtHHO o6po6nCHHM HJIOHtaM, SaHHflTHM
"CBHHMH KynbTypaMH,B) ciBajioK - nponopttiHHO nnoiin' nocifly KyjibTyp;r) TexHitiHHx 3aco6is jw% s6iipaHHS sponcaio - npaMO a6o nponopuinno
HCBKHX KyjibTyp;
53
e) MamHH JVUL BHeceHHii B rpynx AOdpns - nponopidtfHOBuecenHX ao6pHB; H'
e) MeJiiopaTHBHHx cnopyfl - nponopidHHO MejiiopoBainiM roiomaMj >;*(HC) npHMtmenfc fljis sSepiraHHJi npOflyKuii - nponopuinno rdjibKocxi Ta:
i sGepiramtt npopyKisft nporarOM SBiTHOro nepicviy. ^na yrpifiuaHiin MejiiopaTiiBiuix cnopya niflnpneMCTBa, mora oSjiiKOByiOTbca sa cTaTrero "Iinni BHTpaTH na yrpHMaraw
Heo6opOTHHX aKTHBIB", BJ^HOCHTbCH Ha cijIbCbKOFOCnOflapCbKi KyJIbTypH, flKI
BHpomyioTtca na spoiiryBaHHX ra oicpeiwo ocynienHX seMJiax. BHTpaTH naspomenHJi, flKiuo BOHH He MOHcyTb 6yiH Gesnocepe^Hbo BiflHeceid HaKyjibTypn, posnoAijunoTbca Mia; HHMH, a Taicoac nacoBiiiuaMH ianponopiHHHO nnomi HOJIKBRHX SCMBJIL.
BHTparH Ha florjina sa nojiesaxiicHHMH JIICOBHMH cMyraiwii6es BapTOcri oflepxcaHHx 3 HHX CMJT flpos, XMHsy, njioflie (aa uinaMH i'x
i' peajiisauii' IK BHKOpHcraHHfl). I^i BHTpaTH m^uocsTbcs Ha SararopiiHi ,ra nociimi rcyjibiypH nponopuiHuo n^omsw, flo SKHX Jiicoei
na yrpHMamm TBapinniHUbKoro npitMimemia,xy^oSH, posnoaijiaioTbCfl nponopuiiiHo zamvmw nnomi.
croiafly nie'i CTarri Bxo^HTb pianos MJHC nepBicnoro BapricTioBJA BH6paKysaHHX TBapHH ocsoBHoro craAa 3
uiei cyMH na BHrpatH BHpoGiiHUTBa, BOBHaTomo).
na yTpHMaiuiii ^onoMiatHHX ra nin;co6iinxna KOJKHe 3 BHpo6HHUTB Sesnocepeflnbo a6o;
OKPCMHMH ofi'eKiaMH oSniicy BHTpaT nponopuiwHOi, oScjiry smcoHanHx po6ir HH cyini Bin-par na onnary npaui
BHKOHaHHHM BHpo6HHHHX onepauJH.y CT«TT! "Iiiuii BHrpaTH" Biflo6paH£aK)TLCfl BHTpara, mo
nos'ssani 3 BnpoSuHUTBOM neBnoi' npojsyKu.ii i ne BKnioneHi ni 40 OAHJCI' sBHmenaBeAeHHX craTen, a came:
a) BapTicTb cneuoAflry Ta cneuBsyroi, mo BH/iaioTbca npauicHHRaM, 3aHHflTHMa xyfloSoro, irnmeio Tomo (sa BHHOTKOM BaprocTi cneuoztsry, &KHHBernpauisHHicaM i cTOpo>K3M), a Tarcoxc inmnx MajiouinnHX i
6) BapricTb niacTHJiKH fljw TBapHH (cojioMH, Top(j)y, THpcH); ;:.:B) BHTpaTH Ha HrryHne ociMemHHH TBapHH (yrpHManHS nyHKTy, sapTicTb
cnepMH, onjiaTa npauj xexHJKa nny^Horo ociMeHiKHH Tomo); tr) BHTpaTH Ha 6y^iBHHu;TBO Ta yxpHMaittwi niraix TaSopis, saroniB, Haeicio Ta ,
cnopyA neKaniTajibHoro xapaicrepy Ana TBapHH. t[iy cKJiaflt BHTpar ManGyrHix nepio^iB, a na
pJBHHMH HaCTKaMH npOTSPOM TCpMIHy BHKOpHCT3HHfl 3a3HaH6HHX
54
, HKHH BCTaHOBntOCTbCfl KOMJCJeiO 3 npHHHHTTfl
njiatead sa cTpaxysaHHii Manna, TBapHH, ypojKato, a raicoat ortpeMHx KaTeropin npautEHHiciB, saHHarnx GesnocepeflHbo iia
o6oTax 3 niflBKiHenoro neSesneKoio RUSL yKKtrz i sflopoa'a y '
e) inuii BHTpaTH, mo BKJHOiaiOTLCS y coGisapTicTb npoayKuit (po6iT, nocjiyr) iHC BJAHeceni ao uiei Ta mmnx cTaTen BHrpar. 13,i BHTpaTH, SK npasHno,ocjnocepeAHbo siflHocaTbca na BiflnoBifltd cinbcbKorocnoAapCLid jcyjibTypn(rpynn Kyjibiyp), BH^H TBapHH i npo^yrtuiio ni^coSHHX npoMHcnosHx -ra IHUIHX
cTarri "HenpOAyKTHBHi BHTpaTH" (Bnazieacy Mono^HSKa ra Aopocjioi' xy^oSn aa Bi^ro^tBJii, irrHui,
KpOJIJB, a TEKOffi 6fl3KOJIHHHX CIMCH, 3a BHH3TKOM BTp3T, SKI CTaJIHCfl
JiHxa, cyM, mo niwiararoTb Bi^uiKOflyBaHiiio BHHHHMH ocoSaMH,OAepacaHOi cnpoBKHH (inKyp, TexniiHoro M'aca TOUIO) 3a
Ha uro cTaTTK) BiflHocHTbcs Spaic y BitpoSitHUTBi, JHCHM BBaacaiOHaniB({ia6pHKaTH, flerani, By3JiH Ta poGora, aKi ne BiflnoBin;aKiTb BCTaHOBJienHM
IK XCXHIHUHM yMOBaiw i He MOacyTb Syrn BHKOpHCxaHHMH sa CBO'IMIH MOHcyn. Gyro BHKOpHCTaHHMH JiHine nicjifl
3a MJCUCM BHSBJieHHJi 6paic noaijinerbcn na BiiyTpimum, BHflBjrenHH HaAO BianpaBneHiM npoAyKuii cnoHCHBanaM, xa JOBHIUIEUH,
H y cnoHCHBa^iB B npoqeci sSHpaHHfl, MOHraacy HHBHpo6y.
y coSiBapricTb BHyTpiiHHboro ocTaTOHHoro Gpaicy BiaiioHaroTbCflBHTpaTH sa aciiwa cTairaMH BHTpaT.
JJ,o napTOCTi ocTflToiiioro Spaisy AOAaroTtcfl BHTpaTH na ftoro^ uici cyMH BHpaxosyeTbCfl (BiAHiiwaeTbCJi) BapiicTL saSpaKOBaaoi npoayKati sa
MoaoiHBoro BHKopHcraHHa i cyMH BinmKOAyBainifls ^aKTH^Ho yrpHMaHi s3 BHHH flKHX CTBBCfl 6p3K, Ta CyMH, flKt S3 pIUieKHflM Cy^y MaiOTb
nocTaianbHHKH sa nocTaBicy HeAoSpojiKicHHx
Ha coGiBapTicTbaicy ii, niA nac BHpo6HHi|TBaB H
V BiAo6paataroTH.cfl"3arajiLHOBHpo6HH4id, uexoBi Ta sarajibHOBHpoSuHHi BHTpaTH.
AO 6pHra^HHX, 4)ePMCI'KHXJ UCXOBHX ra sarajibHOBHpoGHHHHX BHTpaTBianocaxtcfl BHTpaTH na onJiary npaui npauiBHHKiB anapaxy ynpaBJiinnfl,°penAna njiaTa; aiwopTHsaidHHi BiflpaxyBaHHa i BHTpaxH na yrpHMaHira xa"OTOHHHH peMOHT neoGopoxHHx arcrHBiB saranbHoro npHSHa^emia; EHXpaxn na
55
3 oxoponH npauj Ta TexnircH 6esneKH; BHTpaTH na nepeBescHHanpaniBHHKJB so Mtcufl GesnocepeAHboif po6oTH; Ha yTpHMaima nonbOBHX crania;;inmi BHTpaTH, noa'asam s ynpaBJiinHflM Ta oScjiyroByBaimaMOKpeMHX niAposAinis Ta rajrysen.
EpHraflni, (J'epMCbKi, uexosi i sarajibiioBHpoSHH^i BHTpaTHTBapHHHHUTBa Ta npOMHCJIOBHX BHpoSHHHTB pOSnOfllJIHIOTbCH MijK 06(CECTBMI[
njianyBamifl i ofijiiKy nponopuiHHO saranLHiii cyMi BHTpaT, sa BHHJITKOM-BapTOCii HaciHHs, KOpMtB, CHPOBHHH, MaTepiaiiiB Ta HaniB^aSpHKaTieBJAHOCflTtcs na coSiBapTJCTb TintKH TJei npOAyKuii, area BHpoSjiaerbCfl BSpnraAi, 4>epMi, uexy HH y BiAnoBiAHiH rajiysi.
2.3.2. OBJIIK BHTPAT HA BHPOBHHIi;TBO nPOflyKUII (POBIT,HOCJIVT)
OSniK BHTpaT y cinbcbKorocnoAapcbKOMy BHpo6nHUTBionepaTHBHe, AocTOBipue Ta noune HaAxoAacenHii in
KlJILKOCTi T3 BapTOCTi OACpataHOI npOAyKUil (BHKOHaHHX poSlT i
nocnyr), TpyAOBHX MaTepianbHHx Ta rpouioBHX BHTpaT HSno niAnpneMCTBy B uinoiwy Ta OKpeMHX noro CTpyiaypHHx;(6pHraaax, uexax, 4»epMax Tomo). v^
BHTpaT T3 BHXOAy npOAyKQ.il SAiHCHIOeTtCfl B pOSpisi OKpCMHX;
o6'eKriB (BHpoGHHUTB, BHAJB a6o rpyn rcyjibryp HH raapHH) B posAini III
BiAoGpaHtacTbcn 39 AcQeTOM paxyiuey 23CinbCbKorocnoAapcbKi niAnpneMCTBa B pospisi oKpeiunx BHpoSHHUTBBiAKpHBSTH AO paxyHKy 23 "BHpo6HnuTBo" OKpeiwi cySpaxyHKH: ,|
231 "POCJIIIHIHIUTBO";
233 "ntjcoQui npOMHCJiOBi^o U;HX cySpaxyHKJB Moacyrb BiAKpHBaTHCb i cy6paxyHKH 2 nopa^Ky
BHABMH i rpynaMH icynbiyp, xyAoSn, HiACoSuHMH BHpoSnHujBaMH.BHTpaT flonoMiHCHHX BHpo6nHn,TB B rocnoflapCTBi BJAKpHBaerbca cydpaxyHOK'234 "^onoitfiarai BHpoGniiirrBa", a KijibKicTb cySpaxynidB apyroro
flblciCTIO AOnOMIffiKHX BHp00HHUTB y HbOMy.
npaui HapaxosycTbcn, BHXOAfl^H 3 o6cariB BHiconaHHx poSJTlOflyraiii a6o BianpaubOBanoro iacy Ha
nepBHHHHX AorcyMeHTiB i BiAHOCHT&ca na BiAnoBiani oS'eKTH BHTpaT 3paxyHKy 66 "PospaxynKH s onjiarn npaui".
ToBapHO-Marepiajibiii uinnocTt BJiacnoro nHpofcmuTBa Mtmyjiiix poidc;
BWIIOCHTbCH Iia BHTpaTH 33 IX nepBICHOIO BapTiCTIO
Bjiaciforo BHpoSiinuTBa noTomioro poicy - sa njianoooio3 KOpurj'BainiHM iT B iciHui poicy AO piBHH
56
- sa ncpBicuoio napTiCTio 3 BpaxyBamraivi iiacTyniinx MCTOAIB H
a A O B a H o ' i coSiBapTocri BianoBiAHOi OAHHHUI sanaciB,6) cepeAHbosBaaceHo'i coGiBapTOcri;u) coSifiapTOCTi nepuiHX sa qacoM HaAxoaatenHH sanacis (*W)O);r) co6i0apTocTi OCTaHHix sa qacoM naAXOAHcenHfl sanaciB (JII<50);
e) UJHH npoAaaty, m;o, HK npaBHJio, xapaKTepno AJW BHKopHCTaHHS TOBapis AnanoTpe6. *
Bcix OAHHHUI. 6yxrajiTepcbKoro oSniny sanaciB, mo MaiOTt OAHarcoBeTa oAHaKOBi yMOBH BHKOpHCTaHHH, sacrocoByerbcs TJJI&KH OAHH is
MCTOAIB.SanacH, SKJ BiAnycicaroTbCH, Ta nocjiyra, mo BHKOHyioTbca v,m cneuianbHHX
i npoeKTJB, a Taicoxc sanacH, aid ne saMinioioTb OAHC OAHoro,TOT&ca sa iaeHTii^iKOBauoro coSiBapTicno.
sa cepeaiibOSBaxcciioio coSfoapTicTio BiiSHaqacriica: no lammifsanaciB AiJieHHflM cyMapnoi BapTOCTi sannuiKy Tarcnx sanacis na
nonaTOK sBJTHoro Micaua i BapTOCTi OAepataHHx y sBiraoMy Micaui sanaciB HacyMapny KijibsicTb sanaciB Ha nonaTOK sBiraoro Micnufl i OAepacaHHX y SBtTHOMyMicaui sanaciB.
Ouiiiua sanaciB sa MCTOAOM OI3>O SasyeTtca Ha npHnymeHHi, mo aanacnHHKOpHCTOByiOTbCfl y TIH nOCJIJAOBHOCTi, y XKIK BOHK HajUXOAHHH Iia
niAnpHGMCTBO (BiAoSpaaceni y 6yxraJirepcbKOMy oSniity), TOGTO sanacn, SKInepmHMH BiAnycicatoTbcfl y BHpoGHHiiTBO (npoAaaf Ta innie BHSyrrfl),ouintoioTbCfl sa coGisapTicno nepuiHx sa nacoM HaAXOA^eHHH sanaciB.
sanacis sa MCTOAOM JII^O 6asyerbcs Ha npHnymenm, mo sanacny nocjiiAOBHOCTi, nio e nporajieacHoio i'x HaAxoAacenmo na
(sapaxyBaKHK) y 6yxra^TepCbKOMy oGniicy), ToSro sanacH, SKJBiAnycicaFOTbca y BHpoSuHUTBO (npop&yK Ta inine BH6yrra),sa coGiBapTicTio ocTatmix sa nacoiw HaAxoAHceHHa sanaciB.
sa HOPMHTHBHHMH saTpaTaMH nojiarae y sacTocyBanni nopM BHTpaxoAHHHuro npoAyicuii' (po6iT, nocjiyr), HKJ BCTaHOBJieni niflnpneMCTBOM s
HOpMaTHBHHX pisHJB BHKopncTaHHfl sanacis, npaui,i AiiOMHx uin. .ZJjia saGesneieHHH MaKCHMajibHOrosaTpaT AO <j)aKTHiHHX y HOpMaTHBHiii 6asi noBHHHi perynapHO
i neperjiflAaTHCfl nopiWH saTpaT i U.IKH na iwaTepiajra Ta nocyiyra.B cinbCbKorocnoAapcbKHx niAnpneMCTBax AJIH oSjiiKy sanaciB
BHKopiiCTOByioTb cySpsxynoK 208 "MaTepiajiH ciJibCbKorocnoaapcbKoro"PHsiiaienHH". 3 KpeAHxy uboro cy6paxynKy B ae6eT paxynsiB BHTpaTcnncyioTb BapTicTt MinepajibHHx Ao6pHB, OTpyroxtMiKaTiB, SionpenapaTiB,
xiMiKaTJB, caA^aniiiB, nacinHH i KopMJB (KynisejibHi BJiacnoro
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3) BHSHanaerbCfl coSisapricTb npoAyKiu'i niaco6HHx IIPOMHCJIOBHXBHpoSraiHTB s nepepoSKH pocjiHKHHiibKoi npoAyKiu'i; 5,$
i) posnoAiJifliOTbCfl BHTpaTH 3 yrpHManiM KOpMOuexis (sa piiuenHSMmo Mae 6yTH saTBepflateno HasasoM npo ofijiiKOsy noJirotKyposnoAJJi BHipar Moate BHKOiiyBaTHca moMicaus). , •.•„'
IIpo,ayKu;iii cijibCbicorocnOAapcbicoro BHpofmHUTBa noToiuoro poicyoGjiiicoBycTbCH sa njiaHOBOio coQiuapTicTio, nicy B icinui sBmioro nepioAyAOBOAHTb AO $aKTH4HOI CoSiBapTOCTl. niflnpHCMCTBa, SKI H6 oGlHCJIIOIOTb
coGiBapricTb npOAyKUii, nanpHKJia^, (JiepMepcbKi rocno^apCTBa, Sepyrb 'it na38 nOTOHHHMH (RllQifflMK HE MOMCHT CKJiaflaHHfl SfiiTHOCTi) UlHaMH.
C 4iaicrHTIHOro & roiaHOBoro coSJBapTicTio roTOBo'i npo.oyKu.il, Hi<aB KJHui pony, BiflHOCHTbCfl nponopuJHHO Ha paxynoic npoAyKui'i Ta,
na iaini paxyiiKH, na SKI us npoayiciUfl 6yjia cnncaiia npoxaroM poicy. -;j3a AeSeroM paxyiuca 27 "FIpoAyKuifl cijibCLKorocnoAapcbicoro
BiAo6paH(aeTbCfl HaAXOAHcenii. 3a KpeAHTOM - BH6yiTfl cin&cbKorocnoAapcbKo'i npOAyicuii, SesonjiaTHo'i nepeaa^i TOUIO,
Ha ubOMy paxymcy o6jiiKOByiOTb npoAyKUtro, oflepjuaHy BW BnacHHX poc-f?jraHHHI|bKHX, TBapHHHHUbKHX Ta npOMHCHOBHX HJApOSAIJliB ni^RpHCMCTBa, flKa!
npo^aacy Ha CTOpoiiy Ta AJia inuioro neBHpoSHH'ioro cnojKH-'fi npoAaacy npauiBHHicaM, nepeAani B HesHpoSuHHy ctj>epy/
nanptnoiaA B AHTHHI CBAKH, lAafibui TOUIO); npoAyicuiro, ai<a npHsnaqena AJIS'B TBapHHHHUbKHX niAp03^iJiaX HK KOpMH a6o AJIJI BHpo6HHUTBa
y KOpMouexax; npOAyKUiro, SK& BHpomeHa AJIJI roAiejii xyAoGn, na^.senary Macy, Kopiw, HJIOAH TOIUO, a Taicosc noGinny npoAyKuiio Ta:i
oAepMcani npn AOBeaeHni TOBapnoi npojnyKui'i' Ta Hacinna AOKOHAHUIH; nacinw Ta nocaAKOBoro iwaTepiany,
peiwoiny Bnacnnx HacaA^ceHLTa anaJiiTH4iiHi"i ogjiiK npoAyKUii cinbcbKorocnoAapcbicoro *
BCAerbca 3a BHABMH npoAyKui'i B POSAIJII HI XCypna/iy 5.ITpH UbOMy AeSeTyeTBCfl paxyHOK 27 "TIpoAyKuia cijibCbKorocnoAapctKoro :
B pospisi cySpaxyHKis i KpeAHryerbCfl paxynoic 23"BHpo6HHUTBo" TBHC sa cy6paxyHKaiWH
2.4. OBJIIK BHTPAT HA OOPMVBAHHK OCHOBHOPO
B cijibCbKorocnoAapcbKHX niAnpneMCTBax, na BiAMiny sia ycix rajiysefi;eKOHOMJICH VKpatHH G OC06jIHBHH I CnCUHtJliHHHH BHfl KaniTajIbHHX I
- uc BiirpaTH no {JiopMyBainno ociiOBiioro cTaaa. V 3B'asKy 3 UHM ypaxyHKiB SyxranrepcbKoro oSjiiny ao paxynny 15 "KaniTajibni
cySpaxyHOK 155 "OopiwyBaHHH OCHOBHOPO craAa". HaySpaxynicy MOHtna BiAKpHBaTH i cySpaxyHKH Apyroro nopflAKy:
a) 1551 - npnASaHHH AOpocjiiix TBapHH;5) 1 552 - nepeBeAGKHfl MOJioAHjncy B OCHOBHC CTOAO;B) 1553 - BHTpaTH na AociasKy npoAyicTHBHOi' xyao6H,
(je-jKOIIlTOBHO.
jIlK UbOPO BHAy KaniTajIbHHX {HBeCTHUlH 3flifiCHIOeTl.CiI B
i 4, a anajiiTHHHHH - y BiAOMocri 4.1.npHfldaimi AopocjiHx TBapnH B inimix rocno^apCTBax,BHHHKaiOTt pospaxymiH 3 nocTaHanbUHKaMH. OAepasatiiiii
rocnoAapcrsa BJAoSpaHcaiOTb «a niflCTaai TOBapno-TpaHcnopTHHXpaxyHKiB-4)aiayp Ta roieMJHHHX CBIAOUTB. ITpH ULOMy npoBOAatb- na oapTJcrb icynjienoi' xyAoGw Ae6eTyiOTt paxynoic 1551ocHOBHoro ctaAa" i KpeAHTyroTb paxyHOK 63 "PospaxymcH 3 nocraqajibHHKaMH Ta
- npH nepepaxyBaHHJ icouiTiB Ae6eryioT& paxyHOK 63 "PospaxynKH 3nocTaHanbUHKaMH Ta niApsAHHKaMH" i icpeAHTyraTb paxynoK 31 "PaxynKH BGanKax".
npH AOCTasui xyAo6H MaiOTb Micue BHTpaTH ua nepeeeaeHKn, BHTpam aaKOPMH, BHTpaTH Ha BiapKA»!eui[» oci6, aici cynpoBOAHcyBaiiH xyAo6y. Vci uiDHTpaTH BKJIIOHaiOTL y BHTpaTH HO (JjOpMyBaHHK) OCHOBHOTO CTBAa.
xyAo6a BitniOHacrbca B CKJIBA OCHOBHIIX sacoSfo i cnHcyerE.cn 3paxyraca 1551 "OopMyBain«r OCHOBHOFO craAa" y AeSeT paxynKy 107
"PoSoia H npoayKTHBua xyAo6a".IIpH nepeaeAeHHi TBapun B OCHOBHC craAO, na nporasi poKy i'x ouiHiOKiTb sa
MOMCJIHBOIO coSiBapTicTio ix KHBOI sarn. ITpn ubOMy sAincHioioTb Taici aanHcn:- npH nepeseseHHi TBapnH B OCHOBHC CTBAO AeSeTyioTb paxynoK 1552"OopMyBanHH ocuoBHoro craAa" i KpeAHryioTt paxyiwic 21 1 "MOJIOAHSK TsapHHna EHpomyBaHKfl";- npn BKJiioHeHHi MOJioaunicy nepeBeAenoro B OCHOBHC CTBAO B ciuiaaOCHOBHHX sacoSis AeSeryiOTb paxynoK 107 "Po6oqa i npojryKTHBua xyao6a" i[^peAHiyioTb paxynoK 1552 "(DopMyBaHHS OCHOBHOFO CTaaa".
B iduui poicy pisiinuto M!IK BapricTio TsapiiH, nepeBeaennx B OCHOBHCna npoTflsi poicy, i i'x 4'aicrHHHoio coSiBapTicTio cnnaqyioTii
no affQery paxynKy 1552 i KpeAHTy paxynicy 211: na cyiwycTopno; Ha cj'My nepCBiirpaT - sBtnalaiHM sanncoM. Ha uro ac
P13HHUK) aHaJIITH^HHH SaRHC po6j!HTb 3a AeSeTOM paXyHKy 107 i KpeAHTOM
Paxymcy 1552.SesKOQiTOBiioMy OAcpHcanni npoAyuTHBHo'i xyAoSit fleSeTyioTb1553 "OopMysanHa OCHOBHOTO cTaAa" i KpeAHTyiOTb paxynoic 424
oAepacani oGoporai aKTHBH" na i'x peajibuy BapTicTb. BnrpaTH non (BapTicTb nepeBesenb, icopMiB, BHTpaTH na
resc BifloSpaacaiOTb sa Ae6eTOM paxyHKy 1553. ITpn BKjnoneHHi SesonnaTHoOAepHcaHoi xyflo6n B OCHOBHC craflo na saranbiiy BapTicn, sfliHcmoroTb sannc 3a'fleSeroM paxynicy 107 "PoSo^a i npoayia-HBHa xyao6a" i KpeflHTOM paxyHKy;1553 "OopMyBanHfl OCHOBHOFO craaa". i.
CijibCbKOrocnOAapCbid ni^npHCMCTBa npn iiecraHi KOUITIB AJIH (jiopiviyBaininociiOBiioro craaa Moacyn, orpiiMaTH KopoTKorepimHOBy nosiiicy fiamcy, aKasapaxoByerbcs na noTo^HKH paxynoK rocnoflapcTBa (^e6er paxyHKy 31 "PaxyHKHB Sanancax" i Kpeanr paxyHKy 60 "KopoTKOcrpoKOBi HOSHKH"). f
flo KIHUJI posy flana nosHica He norainaeTLCfl, TO n npononrauia eTpancdjopMaiiiero B ^OBroTepMiHOBy nosnKy (AeSer paxymcy 60
"KopOTKOTepMIHOBI HOSHKH" J KpeflHT paxyHKy 50 "^OBFOCTpOKOBi II03HKH").
rioraineHHa HOSHKH s^iHCHioeT&ca B saranbHOnpHHHsroMy nopHAicy.
IIHTAHIW . JM CAMOni^TOTOBKH TA CAMOKOHTPOJIK):1. BtiauiJTb HaftSiflbui xapaicrepHJ OCOS^HBOCTJ, mo BJiaciHBi anx cinbCbKoro
rocnoflapcrca i SKHH BnjiifB BOHK Maioib na oprauisauiio 6yxraniepcbKoro o6nJKy? -^2. %K\i CTBOpeHHfl CTaiyTHoro KaniTajiy B cinbCbKorocnoAapcbKHX
3. ^Ki MeroAH OUJHKH Maim a npH BueceHHi ao CTaTyrnoro icaniTajiy Moacyrb SyrwsacrocoBani y BHnafltcy CTBOpeHHa rocnoaapcbKoro TOBapHCTBa 3 HHCJia KonmunixineniB KCFT i B noiny Tx cyrb? *
4. .HKHM 6yxrajiTepcbKHM sanwcoM o4iopMJiaeTbcs (JiopMyBamiJi craryTHoro icaniTajiy y,-^jnicflfl AepHKBiio'i peecrpauif rocnoaapcbicoro TOBapHCTBa?
5. ^IKHMH SyxranTCpctUHMH sanncaMH o^iopM^nCTiiCn onpuSyricyBaorpuManHX y paxyitoK BiiecKJB AO CTaTyriioro icaniTany? ^
6. RK.[ ocoGjutBocii ^opMyoaHHH naKoBoro S HenoaijibHoro KaniTany y >cinbCbKorocnoaapcbKOMy icooneparMBi i ZK BOHH BtuiHBaroTb na CHcreiny6yxrajiTepcbKHX nposeaeHb? '&
7. RK BifloGpajKaerbCJi B oG^iKy orpHManHJi HacTHHtrnaio npw BHXOAJ 3 KooneparHBy4>i3H1HOl' a6o lOpMAKIHO'l OCOGll? {V
8. ^ice npHsnaienHfl paxynicy 426 "OOHA Mafina couiajibiioi* c4)cpn Ta sarajibiioro 4 j
9. KK BifloGpascacrbCHB oSjiiKy napaxyBaiiHa aMOpTHsauii Ha HeoSopOTHi aKTHBH, RK\a ao couiajibiioi c^iepii? (
10. 3 BpaxyBawHflM SKHX ocoSjiHBOcreii 4iopMyioTbCfl BHTpaTH na BHpo6nwuTBO :,;npoayicuii (poSir, nowiyr) y cinbCbKorocnoaapCbKHX niflnpHeMcroax sa ueiirpaMH •
11. RK y sajiejKHOcri BJA KOHicpcrnitx yMOB BHpoGHHUTBa, cipyia-ypH ynpaBJiimia,CHCTCMK onnaT» npaui, BH3naHennji Ta po3noAiny rocnpoapaxymcosoro AQxOAyMOJK6 3fliHCHIOBaTHCb oSjIlK BHTpaT?
12. -Hid BHTpaTH BJAHOCSTbCS AO OCHOBHHX i HaKJiaflHHX, 3MIHHHX i nOCTlRHHX?
13. HKI CTarri BHTpaT BianocHTb no Tx peKOMenflOBanoro nepeniKy? ••'-.''j14. OxapaKTepHSyHTC OCHOBHJ BHAH BHTpaT, 3 JIKH« *}ionMvm.RB rnfiinnnrirTt, *y.
, soicpeMa: BHTpaTH na onnary npam; nacinim ranocaflicoBHH MaTcpian; Ao6pHBa; sacoSn 3axncTy POCJIHH; KOPMH; cHpoanna i -;MaTcpianH; po6oTH Ta nooiyrn; BapTicTb nooiyr oicicrpo-, Tenjio.Boao- raraaonocTaiaHHJi TOIUO? ':
[ 5. ^Ki BHMH BMTpar BKJiraiaioTb so CKJiafly CTaTefi "BHTpara Ha peMOHT iieo6oponinxaKTHBIB", "iHIIli BHTpaTH Iia yrpHMaHHfl H606opOTHHX 3KTHBIB"?
16. SlK oS^iKOByioTbCH i BJAHOCflTbca Ha coSiBapricTi. npoAyio;ii BHTpa™ «ayrpHManitfl OCHOBHHX aacoSiB?
1 7. 5IKI BHAM BHTpaT BKfllOMaiOTb AO CKJlBAy JHU1MX T3 HCnpOAyKTHBHHX BHTpaT?
BHTpaTH ?
1 9. B flKOMy oG^iicouoMy pericrpiBHpoSuHUTBJ ?
20. Aaifre xapaicrepncTHKy Ae6eTOBnx i KpeAHTOBHX o6opoTia paxyHKy 23
2 1 . JlKi cySpaxyHKH B pospisi oicpeMiix BHpoSuHUTB MOacyib BiflKpHBatMCi. AO paxynKy23 "BHpoSliHUTBO"?
22. 5lKi cnoco6n ouiHKH TOBapno-MaTepiajibUHX uiitHocreH B^acHoro BHpoGHHUTBaMHHyjIHX pOKJB T3 nOTOHHOfO potty SaCTOCOByiOTbCfl B oSjlJKy ?
23. HKHH paxynoit BHKOpHcroByioTb AJIS ofwiiity aanacia i HKC iioro npH3naienHJi?24. UK BifloSpaacatoibCfl B o6.niKy BinpaTH Ha po6oTH ra nocjiyrH AonoMiacuHX
BHpoSHHUTB?
25. HK BiAoSpajKaioTbcJi B oS^iKy BHTparw na yrpMMannR cijibCbKorocnoaapcbKo'iTCXHIKH ra HKa Meroflmca i'x BiAHCccHUfl na oKpeMi oS'eKTM BHTpar?
26. Jlua MeroflHica pospaxyHtcy ^aKTH4no'i coSiBapTocii npoAyKuii (poSiT ra nocjiyr) y
27. Ulo BM posyMiere niA BHTparaiWH no 4>opMyBaHHio OCHOBHOFO CTa^a?28. Ha fiKOMy paxyHKy i sa HKHMK cy6paxyHK3MH BCAerbCfl o6jiiK BHrpar no
(JiopMysaimio OCHOBHOPO craaa?29. ^[KHH oSjiiicOBHH pericip sacTocoByerbCs MI oGJiiicy BHipar no 4>opMyBannio
ocHOBHoro ctaaa?30. ^KI Syxrajirepcbici sanwcH cioiaflaiorbca npM npHflSauni AOpocnnx rsapHH B JHIIIHX
rocnoAapCTBax, njieMiHHHX CTanuisix, a raKOJK npw 6e3KomroBHOMy OAepacaHHJ Ta3apaxyBaHHi ix AO ctoiaAy OCHOBHHX sacoSiB?
PO3MIJI3. OEJIIKyTOPriBJIl
3.1. OCOBJIHBOCTI OPrAHBAUII ByXFAJITEPCbKOFO OBJIIKV B jjTOPriBEJIbHOMV
Toprisejibifa ainjibiucTb - ue miuiaTHBHa, caMocTinnaropHAHiHHX oci6 Ta rpOMaflaH no SAtHCHCHHK) onepauiiiTosapiB cnojKHBHoro npHSHaneHHa 3 MBTOK) oTpHManna npn6yrKy.
yKpai'HH noAiJiae TopriBejibny AiiiJibHicTb y c<})epi onroBOili, po3Api6iioi TOpriBJii ra rpoMa/icbicoro xapHyBauim. "'
Onrosa TopriBJia - ue AiflJn>nicTb no npHASaHuro i BiAnoaiAHOMy'nepeTBopeHHK) Tosapia AJW HacTynnoi' peanisaui'i 'ix nianpneMCTBaM posjopidnoi'Toprisni, inniHM cyS'eKraM niflnpHeMHHUi>Ko'f flianLHOcri. PosApiSna xoprisJiH 4ue AiflJibHicTb no npoAaacy TOBapiB GesnocepeAHto rpoMaAanaM Ta IHUIHM
cnoacHBanaM AJia Yx oco6ncToro HeKOMepuinnoro BHicopHCTaHHR4iopM« pospaxyHKiB [111]. FpOMaACbice xapnyBaniin -~\H BHA TopriBenbHoi' AiflJibHOCTi no saSesneneHHK) Haceneniis
xapiysaHHSM (oSniK u&oro BHAy AiflJiLHOCTi posrjiaAaerLca y posAini 4.FocnoAapCLica Ai^HbuicTb B onroBin Ta po3Api6niH TOpriBJii cioiaAaeOHTOBHH Ta po3Api6HHH TOBapooGir.
SaKOHOM VKpaTHH "ITpo saxHCT npas cnoHCHBaHiB" [88] i ITopaAKOMToproBejibnoio AiflJitnicTro i npaBHJiaMH TopriBeji&HoroHacejiemw [95] BCTanoBJieno BHMorn AO ycix cy6'eKTia TopriaeJibHo'iHesanejKHO BJA (^opM BnacnocTi IH cneuH^iKH npoAaacy Toaapis.
O6niK Toaapis Ta TOBapHHX onepauiw y Topriaeji&HHXpemaMeHTyeTbCJi nonoacenHaM npo nopflAOK peajrisaui'i iSyxranrepcMcoro oSjiircy onepauiii, noB'asailHX* 3 npOAanceM Tosapia,
li Min^iHOM Ta MineKOHOMiKH yrcpainn 3 «iepBHa 1993 potty [65],'*paxynniB (35), nojioxtenHflMH (cTanAapTaMH) dyxrajirepcbicoro
[36-60] Ta 3aicoHOM yKpai'HH "ITpo GyxrajiTepctKHH oSniK i 4>iHancoBy sBiraicTb;B yKpaiHi"[78]. :|
BiflnoaiAHo AO HopMaTHBHHX aicriB TOBapn B niAnpneMCTBax TOpriBJiioSjiiicoByioTbcn aa nepoiciioio BapTicrro a6o IHCTOIO BapTicrio peajibauii. 'f
ByxrajiTcpcbictiH oSjiiit y ropriojii Mae pnA ocoSjiimocTCH.1. OSjiiu po3flpi0Horo ToaapooSiry seACTLca ait npaenjio y
anpasi sa nepaicHOio BapTic-no. Ue syMOBneno uinpozcoio HOMCHKJiaTypoioToeapiB. BHKnioHeHHaM e npoAaac oicpeMHX uiiiunx TOBapiB, HanpHKJiafllOBeJlipHHX BHpoSlB, 3BTOMo6iniB TOHtO. ^
2. Burp ant TOpriBCJibitux nanpHGMCTc - BHTparn oSiry - nev
a coSiaapTicTL peajiisoBaunx TOBapiB, a BJAHOCHTbca m
3. TopriBCJibiia naASaBKa y po3Api6HJH TOpriBJii BKJiionae B ce6e nOAaroK na.
64
sapTicTb, mo cnnanena nocTaiajitHHKy, Ta TopriBejiLHy
4. CneuH<J)iicy TopriBenbHoi AisnLHOCTi BiAoGpascaroTi. TaKt paxyHKH: 28"ToeapH", na flKOMy BCACTbCfl ofijiiK pyxy TOBapHO-MaTepiajn.iiHXmo HaaifiniJiH na niAnpneMCTBO 3 MCTOIO npoAaxcy. ToprOBi opranisauii i
rpoMaActicoro xapHysaHHii na u,LOMy paxyHKy TaKoacTapH ate KynisenbHoi taK i BJiacnoro BnpoSuHUTBa, KpiM i
iHBeHTapHOi TapH, sKa BHKOpHCTOByerbcs AnarocnoaapctKHX noipe6 BeAyn> na paxyHKy I I "limit HeoSoporaiaKTHBH", cy6paxyHOK 115 "iHseHTapua Tapa", a6o 20 "BHpo6HHHt'sanacn",cy6paxynoK 204 "Tapa i Tapm MaTepiajin".
PaxyHOK 28 "ToBapn", HKHH sacTOCOByerbCH AJIH oSjiiicy y ropriBJii xa[ poMaACbKOMy xapKyBaiiHH Mae iiiicrb cySpaxyHKiB:
- 281 "ToBapH na cioiaAi", SKHH sacrocoBytOTb AHH o6niicy pyxy Tai TOBapHHX sanacifi, mo sHaxoAflTtca na OHTOBHX Ta p03Api6HHX 6a3ax,
, oeo^ecxoBHiuax, MOposHAtHHKax TOUIO;- 282 "TosapH B TOpriBJii" - BHicopHCTOByroTB AJia oQjiiicy pyxy Ta HaxDHOcri
TOBapis, uto snaxoAffTbca na niAnpneMCTsax posApiSnoi TOpriBJii (y Marasnuax,,-ioTKax, KiocKax, y 6y4)eTax niAnpneMCTB rpOMaACbKoro xapqyBamia TOIUO);
- 283 "ToBapn na KOMicil" - npHsnaHenHH Ana oGjiiKy TOBapiB, nepeAaunxH3 KOMJcitO 33 AOTOBOpaMH KOMlcil Ta tHIHHMH UHBUILHO-npaBOBHMH
, aici ne nepeASaiaioTfa nepexiA npasa BJiacHOcxi na uen Tosap AOix BapTOCTi;
- 284 "Tapa niA TOBapaMii" - Mae BHicopHCTaHHa npn o6raicy naaBHOCTi ipyxy TapH nia TOBapaMH i nopoatHLo'i Tapn. ToproBejiLHi niAnpneMCTsa MoacyrbDCCTH oGjiiK rapH sa cepeAHiMH oSniKOBHMH umaMH, sad BCTaHOBjnotor&ca
niAnpHCMCTBa sa BHAaMH (rpynaMH) Tapn i uinaMH na Tapy.M\yK uinaMH npHA6anna i cepeAHiMH oSniKOBHMH uinaMH na Tapy
BiAHocsTbCfl na cySpaxyiioic 285 "Toprosa Hauimca";285 "Toprosa nauiiiKa", aKHii sacTocosyroTL ToproBenbui,
i Ta 36yroBi niAnpneMCTsa npn BeAenni oS/tiicy TOBapie sauinaMH, aid na ijLOMy cyQpaxyHKy BiAoGpaHcaroTt ToproBi nauiHKH
"a TOBapH, TO&TO pisHHUio MIJK noKynnoio Ta npoAa^HOio (po3Api6HOio)TOBapiB. 3a KPCAHTOM cySpaxynicy 285 BiAo6paHcaerbca sdintmenHa
ToproBHX nauinoK, 3a AeSeTOM - SMeHmemwi (cnncaHiia). CnncaHHa sapaxym<aMH cyiwn ToproBo'i Hauinrai na peajiisoBani TOBapH BiAo6paacaerbcs saAe6eTOM cySpaxyHKy 285 i KpeAHTOM cy6paxyHKiB 281 i 282;
- 286 "TpaHcnopTno-3aroTiBe.nt.Hi BHTparn" — BiAo6paacae cyMHTpancnopTHo-3aroTiBejn.HHx BHTpaT, noB'asaHHX s npHASaHKSM TOBapiB,"POflyKTJB i CHpOBHHH.
V 6yxrajiTepcbKHH Gananc Bioiroqaerbca sropnyra sa BciMa cyGpaxyiiKaMHcVMa cajitAo paxymcy 28. BHTparn o6ir>' niAnpneMCTBa TOpriBJii ra
65
ria BicnycK Bjiacnoi' npoayKuii' nianpneMCTBa rpoMaacbicoroo6jiiKOByioTb na paxymcy 23 "BnpoSmmrBo", 92 "AflMinicTpaTHBHi Birrpara", 93"BnipaTH Ha 36yr", 94 "Inuii BHTparH onepauiHHo'i jjian&HocTi", 95 "OiBHTpaTH".
/loxii Bta peajiisaui'i rooapiB oSjiiKOByerbca Ha paxynrcy 70 "peanisain'i", cySpaxynoK 702 "Aoxifl eifl peanisauii TOBapie".peajiisoBaiiiix Toeapiu o6jrii«myen>CH na o^noiiMeHHOMy cyGpaxymcy 902,paxyHKa 90 "CoSiBapricTb peajiisauii". ;j^
OcHOBiri HopMaTHBuo-npaBosi florcyMenTH 3 oKpeMHx o6'eKTiB o6jiiKy •••y"TopriBJii Hasenem B crrwcKy peKOMeimoeaHoi niTepatypn [JUHB.JVsJVs: 9, 22, 34, 35,^36-62, 65, 66, 70, 71,75, 77, 78, 83- 86, 88, 91-97, 99, I i 1]. :,
•>£3.2. OBJIIK TOBAPHHX OHEPAIHH B OHTOBIH TOPriBJII w%3.2.1. OBJIIK OnPHEyTKyBAHIHI TOBAPIB HA OHTOBHX EA3AX*
?»Onrosi Toprosi ni^npneMCTBa - npoMistHa JianKa MIXC BiipoGnHKOM TOBapis i
posflpiSnora TOpriBJiero. B OHTOBHH ToeapooSir BXOAHTL nnapoflKoro cnojKHBaHHH niflnpneMCTBaM posflpiSnoi TopriBJii,xapnyBaHHs Ta npoiwHCJioBHM niflnpHeMCTBaM ^JIH nepepo6rcH icnojKHBaHHs, a Tarcosc npo^axc IHUTHM cno)KHBa*iaM. ;A,
Ha Tosapii, SRI nocTynaioT& y Toprosy cirrcy, BCTaHosmoioTb onroBi i|npo/iaiKfti (posapiSiii) uiiin.
B 6anaHci onroBoro niflnpneMCTsa TOBapH Bi^oGpaHcaioTb sa i'x
npri .'
TosapH, SKI nocTynaioTb na cioiaAH, npniiMaioTb naBHMor a6o njiaiixanix EHMor-AopyneHb, flo ^KHX flo^aioTbTOBapoTpancnopTiii naroia^ni, cepTH<JmcaTH Ta iumiHaflxoaaceHni TOBapis BMBJunoTb Hecxaiy, TO n oiJiopMnflioTi.aKTOM. AtiajiiTHHHHfi oSJiiK pyxy TOBapJB Beayrb y Pos^ijii IV XCypnaJiy 5 a6o/
5A, a CHHTeTH4HHii y UHX ace acypnajiax. Ha TOBapH, ai<i nocrynaiOTb,A •-,•b Hacrynni 6yxrajrrepCbKi npoaeaeHHa (^HB. rafiji. 3.1). ^
ToBapH, mo nafliHUijiH, neo6xiflno nerafino onpnSyTKyBaTH. *V^B OHTOSHX ToproBHX ni^npHCMCTBax icnye ^eidjibrca cnoco6iB sSepiranna 8'A
oSniicy TOBapiB. . |,npH napTioiiiioMy cnocoSi BiflOKpeMJieno 36epiraroTb Koacny napTiro TosapiB,1.
mo Ha^iHniJiH. Ha KoiKHy napTiro TOBapiB BHnHcyroTb TOBapHHH spjiHK ivnyMepyroTb. Homep napTti BKasyrorL na npuxiannx i BH^aTKOBHx AQKyMenrax, aBiflnycK TOBapiB - B sipjimcy i icapTOHui CKJiaacbicoro ofijiiKy Tosapis. s:
npH coproBOMy cnocoSi TOBapw aSepirawn. sa YX BHABMH i copTaMH. OSnirt;TOBapiB BeflyTb sa KiJibidcTro H BapTicTK) B KapTOHKax CKna^cbKoro o6niKy. '
ITpn napTiOHHOMy oSniicy na KoacHy napTiro BiflicpHBaroTb onpeMy KapTonrcy, a
66
nnH COpTOBOMy — KapTOHKH BiflKpHBaiOTb Ha KOHCSH BHfl (COpT) TOBapy3.1
na onroB
SMICT oncpauEi
flepepaxoBano nepcfloiuiarynocratajibUHKyaaTOBap
cymy noaaTKOBoro
OnpH6yricoBano TOBapw, OTpiiMaiiisU nocranajibUHica B paxyuoicnepepaxoBauoT nepeapngaTji
CnwcaHO cyMy pattiuicnapaxoBEHoro noAaTKonoro
Onpn6yTitonaEto TOBap, canary 3alie nposeaeHo
BifloSpaseHO cyiny noAancoBoro
IlepepaxoBaiio rpoiuoci KOQITH 33OTPHM3HHH TOB3p
Kopecnoiiflyio'ii PBXVHKH
371 "PospaxyHKH sa
641 "PospaxyHKH sa
281 "TosapH na cKJiaai
63 "PospaxyHKH 3
644 "
KpCflHT"
281 "ToBapH HB CKJiaai"
641 "PospaxyHKH aa
641 "PoapaxyiiKH sa
Kpcfltnr31 "PaxyiiKH B 6a«Kax"
644 "IIOflaTKOBHHKPCJIHT"63 "PospaxyiiKM s
"PoapaxyitKH sa
63 "PoapaxyHKH 3
63 "PospaxyHKH 3
63 "PospaxyHKH 3tlOCTaiOJIbHHKaMK i
3 1 "PaxyHKH u 6anKax"
oco6w mofleirao no^aioTb B SyxrajiTepiro yroaapHi 3BiTH, B HICHX BifloSpascaroTL sajiHinorc TOBapiB na nonaTOK
i BHflaioK sa ^enb Ta aannraoK TOBapis sa KOJKHHM BK^OM (COPTOM)eicseMHJiap sBiTy s BiawiTicoio 6yxrajiTepii npo
nosepTaiOTt, MaTepian&iio BiflnosiAaJibHiH ocoSi.TOBapHHX SBITIB cjiyacaTL OCHOBOIO wifl onpH6yrKyBaHHa i
is niflssiTy BiAHOBianHX MaTepianbuo-BiflnOBiflajibHHX oci6.B GyxrajiTepi'i, UK npaBHJio, BeflyTb KapromcH iciJibidcuo-cyMOBOro
io^H^HO sBipaioTb is ^aHHMH B icapTOHKax CKJiajucbKoro oSjiiKy. Bno sanwcax y KapToiKax idjibKicHO-cyMOBoro oGjiitcy CKJia^aiOTb
oSoporui eUoMOCTL Yci ui o6jiiKOBi npouecH SfliHCHiotoTLCfl sa AonoMoroioHEOM. B onToaiH Toprisni HaH6in&iu nouiHpeHHMH e onepaTHBHO-
MCTO^ o6niKy TOBapis.
67
3.2.2. OBJHK PEAJIBAmi TOBAPIB
OnTOBi ToproBi nUnpnewcTBa sacTOCOByroib ABI (JiopMii peajiisauii rosapiB: •
peajiisauii TosapiB is cioiajiB i'x sijinycK 3fliHCHroeTbca na OCHOBJ IB BKHX yicasyiOTb acopTHMenr i Kin&KicTb TOBapiB, HKI j
Ilicjis Bi^nycKy (BiflBaHTaaceHHs) TOBapiB paxynoK-^arcrypa •:'BHHHCKH lUiaiWHO'l' BHMOFH 300 nJiaTiffiHOl' BHMOrH-.i1'
aica BHCTaBJiaeTbca y BiAflineirai 0anKy na imcaco ^Jia OAep^aHHa •nnaTCHcy 3 norcynofl. '; g
[ft o6mK BiABaiiTajKeiinx TOBapiB Be^yri) sa KOKHHM nnariacuHM iITOM y Bi&OMOcrax o0niKy BiflBaHTaacenHx i peanisoBaHnx TOBapis. ,-.§?
ITpH peajiisauii TpaiiSHTOM TOBapn BiaBaHramyroTb noicynuaM *;cKJiajtH onroBoro ToproBoro niflnpneMCTBa.
4>opMa orrroBoro TOBapooSiry y nopiBHaimi siBona naSaraTO CKOponye TepMin nocTaianiia TOBapiB ,50 noitynuiB,BHrpaTH o0iry. Peajiisauiio TOBapiB TpamHTOM saificmoiOTb 3 yiacTio i Scsfyiacri om-OBoro niflnpneMCTBa B pospaxymcax. Oco0HHBicTb peairisauii TOBapiB
— U.Q oflHOHacne Bijo;o0paa:teHHa ABOX npouecis: npHfl0aima H
IlpH rpaiuimioMy oSopori 3 ynacrio B pospaxyincax onroBena ocHosi ^oroBopiB saruno^ennx is nocraiaji&HHKOM (BiflnpaBHHicoM) i 3noicynueM (o^epacyBaqeM), BHnHcye tiapsia, B HKOMy BKasye acopraiweHT ToaapiB',1flici ni^Jiararorb BiflBatrrajKeHHro. Koniro napaoy HanpaanfliOTb noicynuioPospaxyHKH sa TOBapn seflyrb na ocuofli njiarbKiinx BHMor-AopyneHb, OAHH •KOMiuieKT HKHX HanpaBnsioTL noicynuro, a IHUIHH - onroBOMy ni^npHeMCTBy.
npH peanisaui'i Tosapis TpainHTOM 6es ynacTi" B pospaxyiucax orrrose'ni/inpneMCTBO BiinHcye Hapazi i iconiro noicynuio. PospaxyHKH sanpoBO^HTL 6esnocepeflHLO noKyneut, nepepaxosyioHH KOUITHTOBapiB. IIOCTaiailbHHKH 3060B'fl3aHi BHCHJI3TH OHTOBHM TOpPOBHM
ntunpHGMCTBaM Koni'f nnariacraix BHMOF a6o nna-riKHHx EHMor-aopyneHb, saHKHMH SAiHCHioerLCS 00JIIK TpaHSHTHOro o6opOTy 063 yHacTi B pospaxyHKax.Oitepani'f no peanisauii TpansHTOM 0es yqacTJ B poapaxynKax ne
nnax 6yxrajirepcLicoro o0Jiiicy.npo.oyKuii npH CKJiaacbKoiwy i TpansHTHOMy o6opoTi 3,J;
yqacTio B pospaxyracax, mo nepe^Saqae Bi^BaHTaaceHHa TOBapy 3 nonepe^ntoio H ^nacTynHoro onjiaToro, na paxynKax SyxranTepcbKoro oSnircyTUKHM 1HHOM (flHB Tafijl. 3.2).
68
.2iK BiaBairraHceHo'i npoflyicaii 3 orrroBHX 6aa
J*ft SiwicroiTepaui'i Kopecnonavioii paxyitKttJlcQcr KpCflHT
BiflBa[iTancennn Toonttio sfliitciicico paitime:17
1
4
56
BiflBaHTEHteHo Tosap noKvnmoHapaxoBani noaaTKoei soSoB'HsaHHfi 10,00.0 Ufl^BCnHcano SaJiancouy capTicrfa TosapiBCnncano Ha 4>iHancoDMfi pesyjibTar coGisapTicTbpea^isosaHHX TooapioCnHcano na (|)inancoBHH pesv^ibTar orpHMaimii AoxiaHaaiHiujia oruiara
36702902791
70231
70264!281
„ 902
79136
Onjiary 32 roeap 3fl[ttcrrei[o paniuje BiflBanTaatcititii:123
4
567
8
HaAinuiJia on^ara 3a TOBapHapaxoeam noflaTKoei 3o6oB'33anHB UIOAO FI^B
BiflBaHiawcHO Tosap noicynmo B paxyHOK nepefloruiaTH,uto HafliRiu^aCnwcaiio pawiiue iiapaxonany cyMy noflaiKOBHX3o6oB'fl3am> woao rmsCnHcaHO QaJiaHCOBy BapTicrt TOBapiaSfliHCHeno sapaxyeaHHfl 3a6oproBaHOCTiCnHcano na fyimucoBHK peayjibraT coSiBapricTbpeajiisoBaHHX TocapinCnHcano tia <J)ina»coBHH pesyntTar orpHwanHH aoxia
3164336
702
902681791
702
68 1641702
643
28136
902
791
3.3. OEJIIK V PO3APIBHHX TOPFpBHX m^IIPHeMCTBAX3.3.1. KJIACHOIKAEJIfl I yHKUII POS^PIBHHX TOPrOBHX
TA IX BHJIHB HA OPrAHBAIUIO OBJIIICV
ripouec oGopOTy rosapiB i flOBeAemw ix ao 0esnocepe^Hixy pos^pi0HiH Toprisni, aKa npeacTaBnae coSoro ocuosyHiiHOi Qasa Toprisni i CKnaaaerLca is cyrcyiiHOCTi ToproBHX
n i^npHCMCTB (MarasHHis ra JHIHHX nyHKris npOAaacy TOBapiB). Ycix i'xsa neBitiiMH oanaKaMH, SKI Marorb EHJIKB Ha
o0iry, BHKOpHCTanHfl i qac npoxoflacenrw roTisKH iiepes rpomoBi KOOITH B^0 saa^i B Game na noroini paxyHKH, na o6nirc niASBiTHHX cyM Ta tnuii
oSjiircy. To0TO sarajibna cneuw^iKa o0Jiiicy B po3flpt0HiH TOpriBJii MaeH oKpeMi cneuKcjriHiri ocoSjiHBocri siflnoBiAHo HO OSMBK (oco0JiHBocTen)
nUnpHeMCTB posflpiSnoi' TopriBJii.3a BHflaMH H OCOSJIHBOCTHMH oSjiauiTyBaHHH nianpHeMCTBa posapi0HOi
Toprioni noainflFOTbCii na MarasHHH, MarasHHH-cioiaaH, naBinbftoHH, naMera,KJOCKM, aBTOM8ra3HHH ,
40 90 % CJTKH niAnpHCMCTB posflpi0Ho'i TopriBJii nptmaflae HaMarasHiiiB, HKJ posiwimeni B KantTajibUHX crauioHapHHX 6y^iBJiflx i
y cBoeMy posnopjypiceHHi Heo6xiflHHH na6ip oGjiaAHanna AJW BHiconaHHapisnoManiTHHx ToproBO-TexHOJioriHHHX onepauiH.
•CKJI3AH SfliHCHKHOTL, OK npaBHJIO, TOpfiBJIIO 6yfliBeJIbHHMH
Ta naJiHBOM. BOHH iwaroTb oSnaflHani MaKgamiiKH, Hasten' inpHMimeHHa pun GyfliBejibHHX MaTepianiB ra namiBa, a
TOBapHHX spasidB, TopriBJii rocnoflapcbKHMHo$opMJieHHfl npoflajKy 6yfliBenbHHX MaTepianis i inniKX Tosapis. 'jfr
IlaBijibHOHii, naweTH, JIOTKH H KIOCKH npeflCTaBJiaroTb co6oro cnopynri";Jienco'i KOHCTpyiciiii i Biflnocatbca flo flpiSno-posflpiSHOi ToproBo'i CITKH. Ha;BiflMiny BIS MarasHHis BOHH npononyioTb 6inbin sysLKHH acopTHMCHT TOBapiB iMaion. Memiie spyHnocTen npn o6cnyroByBaHHi noicynuiB. .H-;
ABTOMarasHHH Ta iniiii sacoGn nepecyBHo'f TopriBni BHKopHCTOBytoTb AJia-toScJiyroByBaHHa HCHTenis HesejiHKHX nacenenHx irynicTiB, a TaicoH( npauiBKHicie jcinbCbicoro rocno^apCTBa Ha nacoBHmax, nonoHnnax Ta B Micuax BiAUaJienoro ^3eMnepo6cTsa. f,v,''4
3a (JiopMflMH o6cJiyroB)'Bainin Marasnun noAiJifliOTbca na Tasi, aid TOpryioTb(oScjiyroByioTL) nepes npunaBOK i caMooScjryroBysaHHa. •*%
3a (JiapMaMit BJiacHocri niAnpneMCTBa posapiSHo'i Toprisni nofliJiaroTb na|TaKi, aid MaroTb Bnacne npHMimeHHa i T3KJ, SKI openayiOTb TOproBy HJiomy. -^
3ajie)KHO Bifl rnny GyaiBJii niflnpneMCTBa pos^piSnoi TopriBJii noflijiarorbcana OKpeMi SyAJBni, B6yaoBaHO-npw6y^oBaHi i Toprosi KOMnjieiccH. BOHH TBKOJKGysaiOTb oaHonoBepxosi, 6araTonoBepxoBi 3 ni^BajiLHHM npHMimennaM i 6esHboro.
3a {JiyilKUiOIiajIbHHMH OCOgjlHBOCTilMH pOS^piSHI TOprOBJ HIOTpHeMCTBa ^
Ha cTauionapni, nepecysHi, cesoimt, nocHJio^ni, KOMicinni. 4'posApiSnoi "• ^prisni BHKonyioTb pa^ ToproBejibiiux
i TexiiojioriMHHx (JtyiiKuifi: - ^ >^icyniBejibHoro nonnry na TOBapn; •;?
na saBescHHs TOBapiB; ' facopTHMCHiy TOBapiB; *«
- peioiaMa TOBapiB i nocnyr; 1$- npOAaat Tosapis (nponosnuia TOBapis i Ha^anna AonoMorn noKynuaiw B i'x
BnSopi, BHicoHaima pospaxymcoBHx onepauin). ^£0 OCHOBHHX TcxiiojioriMUHX oncpauiH, aid (J'opMyorb i ocuoBy
GyxranrepcbKoro o6jitKy B posflpiQuiH TopriBni BiflHocari.: ^- npHHMaHHa TosapJE, mo HajotiniiiJiK B Toprosi niAnpneMCTsa sa
aKicrro;
onepauJH, noB'asaHHX is BHPOSHHMHM AOonpauioBaHHaM TosapiB j(4'acyBaHHa, ynaicyBanna, saTapioBanHa i T..H.};
- BHyrpiuiHe nepeMimemw, posMiinenHa n BHioiaaica TOBapio y Toproay sajii;- nonepeflHiw npHiioM saMOBjieHb na TOBapn;
70
- flOCiaBKa icynjieHHX Tosapm na juu norcynuio.MOJKJIHBI innii (JiyHKuii i TexHononqni onepaui'i, flKi
o3Mipy, rocno^apcbKOi caMOCTiimocTi, TexHi^norop03MimeHHa i T.n. Toprofioro
sanescaTb si£ocuaiueHHH,
THiry i
3.3.2. OSJIIK HAAXO.ZPKEHIKI I SBEPITAHHa TOBAPIB
ToeapH y BHrjia^i MaTepiajibHHx uJHUOCTeii, mo npmSani (oTpHMani) rayrpuMyroTbca niflnpneMCTBOM 3 MCTOK) noaajibmoro npo^aHty, BionoMaioTbca B
sanaciB, TOMy B noAanbinoMy naM CJIIA SBepTaracb no nojioaceaby II(c)BO 9 "Sanacw" [44]. HpH Ha^xoAHceimi TOBapiB na
pHGMCTBO TopriBJii OAHHM 3 OCHOBHHX nnraHb e i'x nepcfcna OUIKKR. V CBOIOnepry (JiopMyBanHa nepBtcnoi oaitncn TOBapiB sajiexcnib sifl TOFO, «KHM HHHOMBOHH nocTynHJiH B posApiStty TopriBnio. YMOBHO Moxena ct^opMyaaTH
, sa HiciiMH nocTynaioTb TOBapn B ToproBi, BapricTb SKHX onjianena rpomoBHMH
- TosapH, OTpHMani niflnpHGMCTBOM 6esonnaTHo;- Tosapn, oTpHMani B Meacax 6apTepHHX onepauiH;- TouapH, OTpHMani sia sacHOBHHKiB flK BHCCKH AO cTaTyTHoro3riAHO 3 n(c)BO 9 [44] GyxranTepcbica TepMtHOJioria CTOCOBHO TOpriBenbHOi
AiajibHOCTJ nonoBHHJiacb TaKHMH HOHflTraMH UK "coSiBapTicTb npiiAfJaitHXrocapiB" i "coSiBapTicTb npOAaniix TOcapiD".
LUoflO coSiBapTOCTi npHASaunx TosapiB, TO i"i cnifl posrjiaaaTH sa UHMHiQTHpMa nymcraMH.
TosapH, BapTiCTb SKHX onnaieHa rpouiOBHMH iconrraMH, nocTynaiOTt Bpo3Api6ny Toproey ciTicy Ha ocnofii yKJiafl^HHX AoroBOpifl 3 OHTOBHMHroproBHMH niflnpHGMCTBaMH a6o GesnocepeAHbo 3 niflnpneMCTBaMH, a Taicoac
nocepeAHHUbid cJ)ipMH ta JHIIIHMH iiinaxaMH. Ha TOBapn, mo HaAinmnH,ajibUHKH noAaiOTb y 6aHK na inicaco nnaTiiKid BHMorn-ffopyHeHHfl, &oaKHX flOAaioTL TOBapHO-TpancnopTui Haioia^i, paxyHKH 4)aicryPH'
Ta ia. 3a UHMH AOKyMenraMH npHHMaKyn. ToaapH i nepeBiparoTbsacTOcyBanna u,m i TapH^is na TOBapH H Tapy, TOproBHx SHHSCOK,
TosapH, mo HaaiHin^H, ni^naraioTb neraiiHOMy onpH6yrKyBaimio. HaTOBapn H nectary TOBapiB ciciaAaioTb aicr, sa BKHM
ToaapiB BCfljTt sa MicuHMH 36epiranna iocoSaMH a6o SpHraaaMH (npn SpHraAHin MaTepiajn.niH
Ha KQJKay Maxepiajibno BiAHOBiAanbuy oco6y B 6yxrajiTepit TOproBoroBiflKpHBaiOTb OKpeMHH OCOSOBHH paXyHOK, B flKOMy
no Ha^xoflaceHHio ii siflnycity Toeapis i BHBoaaTb SOJIHUIOK Ha
71
f. Koacen npoAaseub (6pHra#a) CKJiaflae SBIT npoflaBUH, HKHH 3flOKyMenraMH e OCHOBOFO fljiH saiiHcy no paxyHKax anajiiTKHHoro i cHHrermHorooSniicy B XCypnani 5 a6o 5A B passim IV. ';*
oQjiiK TooapiB B posnpi0HiH TopriBJii He Beflyrb, saTOBapiB, sa HKHMH HeoSxiflHHH OCOSJIHBHH KOHTpoJii. (BHpo6n 3
TOBapiB sa rpomoBi ^*'*
IlepBicHa BapxicTb TOBapiB (co6iBapTJCT&),KOUTTH, BKjnonae B ceSe nacTynni BHTpaTH: . >••
cyMH cnjiaienoro nocTaiajiLHHKy TOBapy; ft;/cyMH, cnnaqeiii sa imjiopMauiHHi, nocepcAHHULKi Ta imni nocjiyrn,' s npHflGaiiiKiM TOBapy; :*?cyMH BBisnoro MHTa; -4CyMH HCnpSMHX nOOTTKIB, H6 BJAHIKO^OBaKHX ni^HpHCMCTBy; ^
cyMa BHTpaT na saroTJBnio, TpancnopTyBamw TOBapiB, aaHTaacHo-poSOTH, BKHBO^aTOHH BHTpaTH, nOB'fl3aHI Si CT[}axyBaHHSM
pHSHKiB TpancnopiyBanHfl ToaapiB; ,';inuii BHTpaTH, SesnocepeflHbo noB'ssani 3 npH^6aHHflM TOBapiB. ,",'
B cpSiBapTiCTb npuflQaiiHX rouapiB nocTinno i cTan^apTHO Bi^,o6paxcaroTLCJicyMH, cnnaneHi nocTaHan&HHiey sa TOBap, cyMH BfiisHoro MHTB, cyMH nenpsMHxnoAaTKiB, He Bi^niKOflOBaHHX nianpneMCTBy. Iljoflo SHUIKX BHTpaT, TO BOHHpaHiuie BiflHOCHJiHCL na BHTpaTH oGiry, TOMy e Heo6xiAHicTi> npHASannfl UHX ^TOBapiB sa rpoinosi KOUITH posrjiflHyrn a iconTeiccTi 3 UHMH ''HOBH'MH''eneMCHTaMH aapTOCTi.
Upii (JiopMyBaHHi ncpBiCHOi Baprocri TOBapis, npiiflQannx y MeataxaoroBopiB, a6a B pesyjibrari HajjaHHH nocjiyr'
xapaicrepy cropoimix opraidsauiii, cnia ne sa6ysaTH npo Te,flmo cyMH BHuaropoAH, cnnaTeni nocepe^HHKy a6o 4»pHi MapKeranory, #o cicjia^yBHTpaT o6iry ne BiflHOcarbCH, a BionoqaioTLCfl no nepBicnoi BapTOCTi Toaapy. Ha *paxymcax SyxrajiTepCbKoro o6;iiKy n.e Biao6paHcacn.ca TBRHM ^HHOM CHHB Ta6ji.'{,3.3).
CyMH BHTpar na saroiiBJiio, TpaHcnopryBaHHa roeapiB,[i poSoTH, BKJiroMaio»iH BHTpaTH, noB'asam si CTpaxyBarawM
TpancnopTyBairafl Toaapie, a6o flic Vx nasHBaiOTb TpancnopTni BHTpaTH;T«K EKJiio^aioTtcfl B nepBicny BapiicTb TOBapiB. SynnnHMOcb Sijibm ^eTanbuo na . i ;
' UHX BHTpar, soicpeMa, no HHX naneHcaTb:TpaHcnopTHHX nocjiyr is AOCTaBKH TOBapy
- BHTpaTH ni#npHGMCTBa na AocTaBKy TOBapy BJIBCKHM a6oTpancnopTOM (BHTpara na TpancnopTyBanHfl), a caMe; BapTicTbBapTicTb iHiin-tx MaTepianiB, onjiaTa BiflpflA>Kenb Bonim;
irani BHTpara, noa'asani 3 AOCTaBKoro Toeapy, soKpeMa, ue BHTpaTH ;jBiapHflacenoro 3a TosapOM Ta irani.
72
.3Bta,o6paa4CHiiH nocepejiHnn,i>Knx BHTpaT B coOiBaprc
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BiAoSpaaceno sapaxyeaHnasaSoproBaHOCTCHOnjiaMeno HOCJIVTH nocepeaHHKa
CnMcano BapTicTb nocepeAHHUtKHXnocjiyr;- cymy nocnyr noccpOAHHKa;- BiAoSpaaceno cyMy noAaruoBoroKpeflHryBiAoSpasteHO lapaxyaaHHs3a6oproBanocTi
KopccnoiwyioMinaxyitKH
Ac6er377
281641
631377
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631
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377
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750ti(>ISOOO
9000012000
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raKoro posnojtfjiy 3a cepCAiiiM BWCOTKOM. 3ynHHHMOCb na HaH6ijn>uinouiHpenoMy MeroAt npHMoro BioiroHenHa TpancnopTHHx BinpaT.
Merofl posno/tfjiy TpaiicnopTiinx Birrpax Miac O^HHHUSIMHTOBapy nepeflSanae posnoflin UJ/K BHTpaT y BapTicnoMy a6o
, a6o y BaroBony BiflHomeHHi., MarasHH npn^Saa napTiro Tosapy BapTicTio 90000 rpn, ( y TOMy
- 15000 rpn.) B idJibKOcri 952 o^Hiraub. AJM aocTasKH Tosapy nani^npHGMCTBO yioiano AoroBip 3 aBTOTpaHcnopTHHM nijnipHeMCTBOM na3600 rpn. (y T.I. IT^B - 600 rpn.). 3a TpancnopTHi nocnyrH
nepeflormaTy. BHsnaiaeMO BapTicTb OAHHHUJ TOBapy, BHKOpHCMCTOfl:
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nepes Ti BiAcyrHicTb. npH SesonjiaraoMy OAepxcaHni Tosapis ycinoB'flsani 3 AOcraBKOK) TOBapis, BKJiioHaKiTbCfl AO surpaT oGiry.
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AO n(c)BO 9 [44] nepaicua oapricTb Tosapio, orpHMauux ySaprepHHX yroA, 4>opMyerr.cfl, BUXOASHH 3 xapaicrepy caMOi yroflii.
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- npH BiAo6pa»ceHi 3a6oproBanocTi AO CTaTyraoro icaniTany napeccTpanj'i' fleQeTyiOTb paxynoK 46 "Heonjia^enHii Kantian" ipaxynoK 40 "CraTyrHHH icaniiaji";
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paxynoK 46 "HeonnaMeHHH icaniTaji".BHUBJiciiiii iiecraHi TOBapy a6o fioro HH3bicoi SIKOCTI, HKTOproBa opranisauia npe/j'ncjinc npcrenaiio nocxaHajibiiHiey. 3
HauionajibHHX nonoxenb (cTaHAapTis) npaicrHica BiAo6paHceHHa HapaxyHKax onepauin 3a npeTcusiaMH cyrrcBo SMJHHJiacb, a iHCTpyKitia issacrocyBaHHa Huany paxynKis Ayace cKyno xapaKTepH3ye Aane nHtanHa. HaAyMicy aBTopia, y 6yxrajiTepii ToproBOI opranisaqii neo6xiAno:
- opraiihyBarii iiajieHcniiM HHHOM anajiinmmrii oSjihs aa KOHCHHM;ie6iiTOpOM (nocTaqajibUHKOM, aicoiwy npeA'flBJieHa npeTCHsia) Ta AaTaMHBHHHKHCHHfl i noranieHHa saSoprosaHOCTi;
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B o6jiiicoBHx pericTpax neoSxiAHO 3po6nTH sa raicHMH onepauiaMHaSji. 3.5).
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, a6o BHSHa^enni THCTOI BapTocTi peajiisauii, flKa 6y.se 3BH»iaHHO, MenmaHoro nepBicna BapTicTb. Tana ouiHKa asjifle co6oro Hi mo iniue, HK yin'HKy
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rpoMaacbKoro xajJlKHMH nepBHHHHMH flOKyMCHTaMH O^OpMJlflGTbCJI HaflXOfl2CeHHfl npOflyKTiB (CHpOBHHH)
na nUnpMCMCTBa rpoMaacbicoro cnoatHBannfl BJA BHpoGHHKiB, ToproBHX
5. JlKi ocoSnHBocTi opraiiisaiiii1 poGo™ numpHeMCTBa rpoMancbicoro xap^ysaHna i aKBOHH sn^HBaiOTb na noGyflosy o6jiiKy BHpoGnHUTBa?
6. Jlit BH3naiiaerbCJi Bapricib BHTpaHCHOi1 CHPOBHHH na BnroioBncnn3 npoayKuii1?BapianiH oSniKy Dinpar ua annycic npoayKU.ii niAnpHGMCTB qioMaflCbKoro
JlK BifloGpaHcatTbCH na paxynKax GyxranrepCbKoro oGJiiKy npHfl6aHnsi npoAyicriB i
7.
9. %Ki oco6jiHBocri BiaoGpaaceHHn y nianpHeMCTBax rpoMaacbKoro xapnyBannaa^MinicTpaTHBUHx BHTpar, BHipar na sGyr ra JUUIHX onepauiRnHx BHTpar?
10, JtKHMH flOKyMCHTaMH O^OpMJIfleTbCfl BlflnyCK rOTOBOI npOAyKUfl 3 BHpo6nHUTB3 B
1. flici pecCTpn CKJiaaaioTbCfl fljia oneparHBHOro Ta awajiiTHHHor
94
1 2. flK BiaoQpaxacrbca Ha paxyHKax 6yxrajifepCbKoro oSjiisy peajiisauia TOBapie i
npoAyKui'i BJtaCHOro Bnpo5nHUTca nianpHCMCTBaMH rpOMaacbKoro xap^yBaHHii 3aroTJBicy?
1 3. Slui oco6jiHDOcri opramsauiT po6o™ KOHflHTepcbKoro uexy i SIK BOHH aruiKBaiOTb iia
14. RKHMH aoKyMeiiraMH o^opMJincrLca BHroTOBJiennii i Bianycit i3BMpo6iB?
15. 5[K Biflo6paHcacrbCfl iia paxyMKax GyxrajirepcbKoro o6jiiKy rocnoaapcbKi onepaiii'i 3BHpo6nnu.TBa KoanHiepCbKHX BHpoSJB Ta ^JJHaHCOBOro pesyjibTary?
16. ^Ki oco6jtHBocri oSjiifty BHTpar oGiry y nianpMGMCTBax rpOMaacbKoro xapHyaaHHJt?17. !K Biflo6paMtaeTLCH na paxymtax SyxraM^pCbuoro oSjiiKy BHTparH oGiry B
96
PO3MIJI5. EyXTAJITEPCbKHHOEJIIKHAABTOMOBIJILHOMy TPAHCIIOPTI
5.1. OCOBJIHBOCTIAKWItHOCTI ABTOTPAHCIIOPTHHXTA KX BUJIRB HA OPrAHISAUJIO OEJIIKV
ABTOMOSlJIbHHH TpaHCHOpT C OAHiciO 31 CKJiaflOBHX TpaHCnOpTHOl CHCTCMH
BHKOHyioiH Maiise 80% oScsry BanraacHHX nepeaeaeHb eKOHOMiKH, i Sijibme HI>K 90% nacajKHpcbiaix nepeseseHb, aBTOMoGiJibHHH TpancnopT
yMacHHKOM npouecy BCIX inuinx BHflis Tpancnopiy (sanisHHMHoro,Mopcbicoro, piMKOBoro, noBJTpflHoro), TOMy mo aocraBnue BamaMci Ta nacaxcupiBa.o nyHicriB BiAnpaBnenHH (aanisHHHHHM craHijijiM, MOpctKHM Ta PJHKOBHMnopraM, aeponopTaiw) i BHB03HTb BanTaa<i Ta nacaatHpis is nymcTie npHSHaqennfl.
3a HajiesKHicTio ni^npneMCTsa aBTOMoSijibnoro Tpancnopry nosiJiHioTbca nai sarajibHoro KOpncTyBaHHfl. ITepmi o6cjiyroByiOTb KOHKpeTHy rajiyab
i e BJiacnicTio ni^npHGMCTB iiiei ranysi.Bnpo6itn4a flinjibiiiCTL ni^npneMCTB aBTOMoGtjibHoro TpancnopTy
iaranbnoro KOpHCTyBanHfl HOCHTL pissoManiTHa. BOHH BHiconyioTb OCHOBHHHo6car nepeseseHt na snyTpiMicbKHX, BHyTpioSnacunx, MiaciwicbKHX Ta
3a 4>opMoio BJiacnocri, aBTOTpaHcnopini ni^npHCMCTBa (ATTT)na flepHcasui, J3 SMimanoio 4)OpMOio BJiacnocTi Ta npHBarai.
3a UHX yMOB BaacjiHBe 3HanenHfl na nianpneMCTBax aBTOTpancnopTy MaeHajieacua opraHisaitifl o6:iiKy. ^KIUO B rijiani paxynKis ^na o6niicy OCHOBHHX3aco6iB, sanacis, sapoSiraoi nnaxn, BiflpaxysaHb na couianbui saxo^H, rpomoanxKourriB Ta (HUTHX oS'eKTiB oSjiiKy icnye MaiiHce e^HHa, xapaKTepua ^HH scix
VKpa'iHH MCTO^HKa, TO B oSjiiicy BHTpaT i aoxoAiB, nofl'flsaHHX 3ijibHHMH nepeBescHHJiMH e neBHa cneini<!>iKa.
ABTOMo6inbHHH TpancnopT YKpaiKH OK aep^aBHoro, TBK i npHBaTHoroceKTOpa, nofli^fleTbCfl na BaiiTaHtiiHii, nacaampcbKHfi ra TpaucnopTiio-
i aBTonepeBesenHfl noAiJiaroTbCfl na
aKTOTpai[cnopT opranisatiiHHO 4>opMyerLca B aBTOTpancnopTHi(ATtl). Ocuooy Biipo6nHHoT Gaan ATII cicnaaaioti,
H HaniBnpHienH, ToGTO pyxoMHH CKJiafl, Ha sicoMynepeBeseniw. AuTOMoSiJibHi nepeBeaenHsi 33 MICUCM i'xiJTirroTbCsi na BiiyrpiMicbKi, BifyrpipaHOHui i MiacMicbKi. Sriflno
'i T3KHM HOAinOM BCflCTbCJE OKpCMO i o6jllK nepCBeSCHb 33 KOJKHHM BHAOM. KpJM
Uboro, B Ain Be/ieTbCfl oSjiiu pyxoiworo cicjiaay sa i'x MOjjejiflMii. I^e noa'asanoi pianoro BaHtajKoniflHOMHicTio (TOHHH nepeaeseHoro aaHTaaiy), mo e OCHOBHHMnOK33HHKOM AlflJIbHOCTi 3BTOniflnpHGMCTB
97
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leAeTbCH npauiBHHKaMH TEH y KaproHiu o6jih«yKapTica sanoBHioeTbcs y ABOX eKseMruuipax na OCHOBJ
(AHcneniepcbKHx nyHKTis) i Aoronopy is saMOBiiHKOM. v-tjHaHnomnpeniuioio tj'OpMoio o6jiircy B aBTOTpancnopTHHX niAnpHCMCTBax
a (jjopiwa oSjHKy. Bona sacTocoByeT&ca, 3Ae6ijibiuoro, na jaBTorocnoAapCTBax. V npHBarunx aBTorocnoAapcTBax sacrocoByeTbcs:
cnpoiuena Ta npocTa <^°PMa oSniny is 3acTocyBaHHflM neBHoro HaSopy ii, sajieacno BIA idjibKocri oSJiiicOBHx onepauifi, a Taicoac 3Kypnan-i
i. npH u&oiwy EtiHpoKO sacrocoByioTbca IIEOM ra THnoBi 3aAa*ii 3 APME.B n&HKH «iac BnpOBaA>KyerbCJi HOBI pericipH scypHajibno-opflepHoi1
V crpyKTypHHx niflpos^iJiax TpaHcnopTHHX ni^npHeMCTB, BHflijieHHX BHui, Hici BiAHOCflTbCfl so iHUiHx rafiyaeH HapoAHOro rocnoAapcTea
(npOMHCJIOBICTb, SyfliBKHIITBO Ta IHUli), OSJIIK BHTpaT ^OXOfliB SAiHCHJOeTLCi! y
AO oco6jiHBOCTefi mix ranyscH 3 BpaxyBaHnaM,
OCHOBH! HOpiwaTHBHo-npaBOBi AorcyMeHTH 3 orcpeMHX o6'eKTJB oSjiiKy HaTpancnopri HaeefleHt B cmicicy peKOMeH^OBaHoi1 jiireparypH [AHB.JVoNs 8, 9, 10, |II. 12, 13, 21. 22,24, 30, 31. 34, 35, 36-62, 64, 67, 68, 69, 70, 71, 73, 74, 78, S3- j86, 91-95,97, 101, 109, 114]. ,
5.2. OEJIIK HEPEBESEHb BAHTA^CIB5.2.1. OBJIIK AOKVMEHTIB CVBOPOI3BITHOCTI
Syjto oxapaKTepH30Bano nepBHHHHH o6jjirc«aBTOMo6ijibHHxy T.H. i nepcBesenb BairraxciB. CJIIA sayBaHfHTu, mo noAQpOJimi JIHCTH i ToBapno-TpaiicnopiHi HaKJiaflHi, KpiM MiaatapoAiioi TOBapno-TpancnopTiioi(y MiacnapOAHOMy cnojiyneHHi) - THnooa 4>opina JVfc CMR TajiHcra cjiyacSoBoro jieruoBoro aBTOMo6ijiji - TnnoBaCyBOpOI 3BiTHOCTI, UtO BHKJIHKae i nCBHJ OCOSjIHBOCTilX
- oSoB'nsKH moflo i'x odjiiuy, aSepiraiuia ft BHicopHcraiiHana MaTepiajibHo-BiAnoBJAajibHy oco6y;
- oSos'jisKOBHM e BCAeuHfl Htypnajiy peecrpauii BiiAaunx- BHAana Sjianida oco6i, ua ^Ky noioiaAeHO oGoB'ssicn UIOAO peecTpauii
BHAaHHX i nOBepH6HHX nOAOpOH<HlX JIHCTIB, TOBapHO-TpaiiCnOpTHHX
(Aani -TTH), sAiHcmoerbca 3a BHMATKOBOIO HaiCJiaAiioio;- CnHCaHHfl BHKOpHCTaHHX 6jiaKKIB nOAOpOMiHIX JIHCTKJB, TTH
3a aiiTOM. AnaJiori^Hi BHMOFH npeA'flBJiaiOTbCH i A° MiatHapoAHoi TTHCMR) i noAOpoafHboro JIHCTS cjiywcGoBoro JiencoBoro aBTOMo6iJis.
SyxranrepcbKHH oSjiiic Cyanide cyBopoi' aBtrnocri.
100
SriAHO 3 n(c)EO 9 "3anacH" [44] AO sanacis BiAHOCffn.cn EICTHBH, SK!yTpHMyiOTbCfl AJIH CHOHiHBaHHH HpH BHpo6HHHTBJ npOflyKUU, BHKOHaHHI poSlT i
nocnyr.noAOpOHittix JIHCTJB (y ACHKHX BHnaflKax - TTH) BHicopHCTOByroTbca
niAnpHCMCTBaMH aBTOTpancnopTy npw KaAaimi nocjiyr i, OTHCC,
HaaBHocTi ra pyxy SjiaiutiB cysopoi SBITHOCTI SAiHCHroerbca HaiaSaJiancoBOMy paxyHKy 08 "EjiaHKH cyaoporo oSjiiicy".
Ha paxyiitcy 08 "BjiaiiKH cyeoporo o^Jihcy" ariflHO 3 ITnaHOM paxymciBGyxraJiTepcbKoro oSjmcy [35] raid SnanKH BiAo6paMtaiOT&cfl 33 ymbunoioBapricTio B ycTaHOBnenoMy nopflAKy, roSTO 3a Bapricno,uiAnoBJAHO AO BHMOP IncTpyrcaii Ka 228/25 MimcrepcTBaMinicTepCTBa Tpancnopry VKpamH (MTV) BJA 07.08.96. (0,1po3Mipy sapoSiTHOi nnaiH 33 OAHH GjianK noAopoiKHboro Jincia, OAHHTTH).
nopflAoic BiAoSpaacennji Haflxoflxceimfl i BH6yiTJi 6jiamciB cyaopoi'! B GyxrajiTcpcLKOMy oSjiiicy is sacTOcyBaHHSM HOBOFO ITjiaiiy paxymciB y
5.1.Ta6jinufl 5.1
O5jihc djiamciB cyBopoi' SBITHOCTI
JVi-ii.n.
1
2
34
3niicT rocno/tnpcbKo'i oncpauii'
3 KBCH BHjiaHO KOIIJTH nUsBimiii oco6i ua
npHASaHHfl 6jiaHi(iB cynopoi SBITHOCTI
OnpuSyrKOBano 6jiamcn cycopoi1 sumiocTi,npHfl6ani sa roTJBKOBHH pospaxyitoK:
- 3a nepBicHoio flapncrio- 33 yMOBHOIQ BapTJCTIO (0, 1 MIIUMajIbHOrO
p03Mipy 3apo6i™oT njiaTM)BiAoSpajKCHo noaaTKOBHH KpeaHTiuoao I"mB
CnMcaito (sa arrOM) aapTicTb uHKopiicTanHxdjiaiiKie:- 3a BapriCTio, BK3naLieuoio aa OAHKM 3ycranoBneiiHx MCTOAIB (iianpHioiaa,cepeflHLO3GaH;eno'ico6iBapTOCTi)
- 3a yMOBiioio Bapricrio (0,1 MiiiiMajibiioroposMipy 3apo6iTHo'i nnarw)
KopccnoiweiminpnxyiiKfo
^XcficT
372
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641
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301
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372
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101
5,2.2. I BHTPAT
y BiAnoBiAHOCTi AO IIpaBHn nepeBeseiib BaHTiiadBTpancnopTOM B YKpaiHi, saTBepA^enHX naicasoM MinicTepciBa TpaHcnopiyYiepaiKH (Aani - MTV) BIA 14.07.97p. JYs363 si sMinaMH i AonoBHennjiMK [74],;niAcraaoio AJIH npOBCAeiinn pospaxyiuciB sa BiiKOiiani nocjiym c uaJiexcHHM*1HHOM OO^OpMJieid nOAOpOHiHI JIHCTH p330M 3 TOBapHO-TpaHCnOpTHHMH ]
a y BwnaAicy BHKopHCTamwi aBTOMo6iJia, pofioraHXOAfl^H 3 nacy iioro po6oTH y saMOBHHKa, — TijibKH
JIHCTH.
HacrynHHfi BaatJiHBHH acneicr - nopiiAOKaBTOrocnoAapCTBOM urn (raptHJiiB) na BJiacni nocjiyrn (poSoTH). B nepejiiKy |TpaHcnopTHHX nocjiyr (poSiT), uinn (Tapn^n), SKJ MOJicyrtopranaMH BHKOHaB^o'i BJIBAH, nocjiyra 3 TpancnopxyBaHHa
TpancnopTOM, eKcncAHpyBanHa BaHraxtiB, a Tano>KpoSoTH BiAcyrni. SBJACH annnnBae, mo
aBTOTpancnopTy, aici saHMaioibCfl nepeBesennaM uanTasdB, y CBOIHBHKOpHCTOByKITb BlJIblli UIIIH H TapH^IH, ToSTO BCTaHOBJIIOIOTb IX H3 BJiaCHHH
ABTorocnoAapCTsa TOKOXI BiJitui y snGopi o)opMH pospaxyHiciB saHOCJIJTH (poGoTH): 6apTep (rpouiOBi KOUITH He BHicopHCTOByiOTbCfl); pospaxyHKHis sacTocyBanHaM aeKcejiis; nepeAonjiara Ta in. '$'
SriAHo s njianoM paxyHKIB [35] AJIS ysarajitneHHa intJiopMauiionepaiiiHHOi, iHBecTnaiHHOi Ta ^iHaHcosoi AiaJibnocTi, a Tarcoac
noAiH BHicopHCTOByroTbca paxyiiKH KJiacy 7
OnepauiHHOio BiAnoBi^HO &Q IT(c)EO 4 "SBIT np.o pyx rpomoBHx KomriB1* [39]BBaMtacTbCfl ocHOBHa ^iflji&HicTb ni^npHCMCTBa, a Tanoac imni BH^Haid HC e iHsecTHuiiiHoio a6o ^inaHCOBOio aiflJibnicTio. TaKHM HHHOM,ni^npncMCTea aBTorpaHcnopry onepautiinoio 6y^e AiflJibnicTb iaTpaucnopTiiiix i eiccncAHTopcbiciix nocjiyr, BaitTaafHpoSir Tomo.
^OXOAH Bin onepauiHHOi /uHJibHOCTi (y ^anoMy BnnajiKy -nocjiyr, poGir) BiAoSpaacaioTbCH na paxyimy 70 ^OXO^H BIcyfipaxynoK 703 "^oxiA BW peajiisauii po6iT i nocjiyr" i na paxynr<y 71 "onepauiHHHH Aoxifl".
flo Kpe^HTy cySpaxynicy 703 BiAoSpascacrbCfl sS.noxoay (6es SMenmeHHfl sa cyMy nenpawnx no^aTidB), no aeSery - najioKHacnjia™ AO GroAMtery cyMa nenpflMHx noAanciB (FI^B ra JHUIHX noAaTinepeA6aieHHX saKOHOAaecTBOM), a TBKOJK cnHcanna B nopaAKy saKpHTTfl na :
paxynoic 79 "OinaHco&i pesynbraTH" cy6paxynoK 791 "PesyjitTaT OCHOBHOI
102
Taicoac tia cySpaxyincy 703 CJIJA BiAoSpajKara cyMH sSopiB sa orojiomenyuinnicTb saHTawcy npn nepeBeseHuax 3 BiAnoBiAajn.HicTK) aBTorocnoAapcTBa KcHKOHanHfl AonoMiiKHHx oncpauJH. B nopflAKy saKpHTTH cySpaxyHKy 703 mcyMii (sa BHpaxyBaHHflM noAaTKis) noTiianjiflTb na paxynorc 79 "<&iHaHCOBipcayjibTain" cyQpaxynoK 791 "PesyjiLTaT OCHOBHOI fliflJibnocTi",
Elrpa^m, neHH ii neycToiiKH (sa npocTifi aBTOMo6iniB 3 BHHH KJiienriB ynynicrax naBaHraaceHHa ii p03BanraaceHHa nonafl BCTaHOBJieni nopMH ^acy i Brapaad; 33 npoSir aBTOMo6JJia, cnpHHimeHHH nepeBeseHHSM, mo ne eiASynocfl
npea'aBJienHfl AO nepeseaeHHa BanTaacy, ire nepeA6aneHoroa6o npminneHoro B imnitft nyHKT romo), mo BHsnani
a6o moAO aicnx orpHMaira piuieHKa cy^y, apSiTpaacnoro cy^y npo ixjriAHo 3 HOBHM FIjiaHOM paxyHKIB o6jiiKOByiOTbcs na paxyincy 71 "!HUIHHonepauiiiHHH AOXIA" cySpaxynoic 715 "OrpHMani uiTpacJin, ncHH,IICyCTOHKH".
CyiviH, mo BfAuiKOAOByioTbCfl aBTorocnoaapcTBy aa npo6ir aBTOMoSiJia AOpoSoTii f nasaa, oSjiiKOByioTbca na paxyincy 71 cySpaxyaoK 719 "Inmi
B!A onepauifiiioi* AiHJibHocri". npn utoMy no KpeAiny cySpaxyHids 715i 719 BiAo6pamaeibCfl sSinbnieHHS (oAepHtanHfl) Aoxoay, no AeSexy - HajieacHi AO
AO SroAJKery cyMH nenpHMHx noAaTids (sa naaBHOCTi 6a3Ha TaicojK cnncaHHs B nopflAKy saKpHrm Ha paxynoic 79
i pesyjibTa-ra", cy6paxynoit 791 "PesynbTaT OCHOBHOI AiflJi&KOCTi".FTpH BJAo6pa%eHHi AOXOAIB niA MiHcueiufn onepauiuno'i Ainjibnocri B
6yxraiTTepcbKOMy oSjiiity CJIJA BpaxoByBaTH paA BHMOF, moCTaHAapraMH AO BCACHIM SyxranrepcbKoro oSniicy i
SBITHOCTJ. Tan, neoSxiAHO AOAepacyBaTHca npuniinnyH BJAnoBiAHOcri AOXOAIB i Birrpar" (CT. 4 Saicony "Ilpo
Gyxra/irepcbKHH oSnirc i (JjiiiancoBy 3BiTnicTb B YKpaiHi" BIA 16.07.99 p. JYs996 -XIV [78]), sriAno 3 KKHM, 30KpeMa, AOXOAH ra BHTparn BiAo6pa>KaiOTbcs BGyxrajirepcbicoMy oQjiiKy i ^inancoBiH saiTHOCTi B MOMCHT ix BHHHKHCHHHHe3ajie>KHo BJA AaTH HaAXOAMceHHfl a6o cnjiaiH rpouiOBHX Komim
Ll e OAHH BaJIOIHBHH MOMCHT - BH3IiaHHH AOXOAy. HlA BH3H3HHflM AOXOAy
po3yMien.ca MOHuiHBicTb BiAoSpaaceHna BJiacne AOXOAIB y SyxraJiTepcbKoiwyo6jiii(y i (JjiHaHCOBOi saiTHOCTi.
noB'naaHHH 3 iiaAannsiM nocjiyr, BH3Haert.es, BHXOAJI^H si CTynenaonepauii 3 HaAannfl nocnyr na AaTy 6ajiancy, sumo AOCTOBipno
MojKe 6yTH oiiiHeno pesyjitTaT uie'i onepauii'.PejyjibTar onepauii 3 HaAaHHa nocjiyr MOHCC 6yrH AocTOBipno ouiHeno sa
HasBnocri Bcix HHHweHaBeAeHHxyMOB:- icnyc MOHoiHBicTb AocTOBipHo'i onJHKH AoxoAy;- icnyc iMouipHicTb naAxoA^eHHfl eKOHOMi^nnx BHTOA BJA naflanHs nocjiyr;- iCHye MOHCJIHBJCTL AOCTOBIpHOI OUJHKH CTynCHJI 3aBepmeHOCTi
nocjiyr Ha Aaiy 6ajiaHcy;
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PoSoTH (nocjiyni) 3 TpaHcnopryBaHHn BaHTaado AOCHTBnpn eKcnjiyaTauii aBTOMoSiJia BHTpa^aiOTbCfl ETMM, SHomyroTbcii HIHHH HaBTOMo6ijia. Taici BHrpara nepeKpHBaioTt BHTpara, noa'asam 3 onnaroro npauiBOAUB, ynpaBJiincbKoro nepconajiy, cnjiaToro noflancis. Ssi^cH \\, mo npefl'flBnflMTbCfl AO Yx o6jiiKy.
106
BiaoGpaHteHHH BHrpar y 6yxrajiTepci.KOMy oSniicyn(c)BO 16 "BHTpa-ra" [51]. MoacHa BHfliJiHTH raKi ociioitiii rpynii Biirpar
aBTOTpancnopTy:npHfl6aiiHfl naJiHBHO-MacrHJibHHX MarepianiB (TIMM);
- BHTpaiH na peMOHT i TCXHinne oScnyroByBaHHfl pyxoMoro
- cnnara noflandB inepui nix nepeiiTH S.Q posrnjifly nopflflicy BifloGpaaceniM sasnaHeHHX^Min y
GyxrajrrepcbicoMy i nofla-ncoBOMy oGnirty, poarjidirewo nuTaimn npHflSalnm ito6jiiicy ITMIVI.
^o najiLHO-MacTMJibHHX iwarepiajiiB HaneacaTb: najiHBO (6en3HH, rac,aH3ejii.He nanHBO, ras), Macna (MOiopid, TpaHCMiciiiHi, cneuiani.Hi),KOHCHCTCHTHJ MacTHJia i cneuiajibui piAHHH (rajibHiBHi, aMoprasauJKHi).
npHHMaHHH, TpaHcnopTyBaHHH, 36epiraHiM, sutnycKy H o6niicyna ni^npneMCTBax i B opraniaauiflx VKpaiHH BCIX 4'°PM
per^aMCHTyeTbCH oflHOHMCHHOio incTpyKuieio JVsSI/SS,sapeecTpOBanoio B MinicTepcTBi rocTHiu'i YKpaiKH 7.10.99 p. sa N2685/3978 [12].
MOHCHa BH^inHTH flB3 OCKOBHl BHflH SimpilUJICHIISI
Tpancnopry: nepes cTanionapni nyHKTH aanpaBJienHs Manran HaAi^bHHUHx cBoro niAnpHGMCTBa, a TaKoac ^epes nocraTpancnopTHHX aacoSJB MacinjiaMH B nytiicrax TexHi*moro o6cjiyroByBannfl a6o BpeMOHTHHX MaHCTepiwx I epes CTOpoHid aBTOsanpaBui CTaHuii Cflani - A3C).
OSjiiic Ha4»TonpoAyKTiB y MICUHX afiepiraHHn BefleTbCH MaTepiajn.no-BianoBiflajn.HHMH ocoSaMH B Kapricax cioiaACbKoro oSjiiicy SFIAHO 3 THnosoro<l>opMOK> JYa M-12 nepBHHHOi oSjiiKOBOi AorcyMeHrauii' MinicTepcTBa cTa-racraKHVrcpaYHH a6o B Kimrax, mo MicTflTb percBisHTH, axi BKaayroTLCs B icapTicax
o6;iiicy, oicpeMO no KoatnoMy HaHMeityBaHHio H
iK Ha4)TonpOAyKTiBHa cTfunonapHFix nyHKTax sanpaBnemw MamnnB THX OAHHHUSX BHMIpy, B HKHX T3Ki H
Ha niACTasi oijiopMJieHHx B ycranoBJienoMy mpxflpy nepammmcno icaproic (Kimr) aanocHTbcn Aaiii npo HaAXOAJKemwi Hna^)TonpoAyicriB i BHBOAflTbca Kinbicicni sajinniKH nicjia icoMaroro sanncy a6onicnfl aanncy ocTaHHsoi onepauii AHS.
npHHMaHHn na^TonpOAyKTis perynroeTbCfl n.n. 4.1.3. po3fliny 4a8 1/38 [12]. BHfliJTHMO s nei TaKi HaHBaainnBinii MOMCHTH:
I.ITiA tac npHHMaHiw Ha^TonpoAyicTiB na cioiafl Ana nonoBHenns i'x sanacisneo6xiAHO nepesipHTH i'x rycTHiiy i BiAnOBiano AO o6cary (cTynenn
pescpByapiB BH3naHHTH iwacy;
107
ocoSoro, 13Mae."
2.ripH npHHiiflTTi Ha4iTonpOAyicriByiurafleHO AorOBip npo noBHy MaxepiajibHy
cKJiaAaTHca HKT; ,. , ;,3.V TOBapiio-TpaHcnoprniH nauJiaairiii B oSoB'asrcOBOMy nopaAKy Maron
6yrH sasHaqem HSHMeHysaHHa HatJiTonpoflyicTiB, rycrHna, reMneparypa, oScar isarajibna Maca. BiAnoBJAnicTb fyaKTHmmx noicasHHidB AO sasHanenHx ycynpOBiAHKx AOKyMenrax nepesipaeTtca MaTepiajibHo-BiAnoBiAanbHOio ocoSoio;
4.OnpHdyTKyBanHii (paicrifiHO oTpiiManiix HaipronpoayEcriB npOBa^HT&cHna niACTafii cynpoBJAHHx AorcyMCHriB nocTanajibKHKiB 3 o<}>opMJieHHJiM
aicra sa THUOBOIO 4)0PMOIQ- ^2 M-7 nepBHimoiiT MiHicrepcTBa ciaTHCTHKH VKpaiHH.
uo.iiflM HacjiToupo.'iyKTiis 3AtHCHioeTbcs aKiJibKOcxi najibnoro B OAHHHUHX oS'eMy (jiiTpax), Macran ~ a
(KijiorpaMax). ,;^>s
Jti/inymcmix na^TonpoayKTiB sanHcyerbcfl AO BIAOMOCTI oCuii\:\B sa ^opiworo J*fe 38-HIT (ACVBITOK 38 AO iHCTpytcuiT
N28I/38, [12]), B arciw sa orpHMani Ha4)TonpoAyic™ posnHcyerbcsi BOAIH, a BAHCT! - MarepiajibHO-BiAHOBiAajibHa oco6a, mo
Ha niflCTaBi AOKyMCHTiB, sa SKHMH Ha niAnpHGMCTBi npOBaAHjracbna4)TonpoAyKTiB (TOBapHO-TpancnopTHoi HaicnaflHoT, BiAOMocri o6:iiKynanbHoro i MacTHJibHHX MaTepiajiiB, BiAOMoeri BKsnaieHHa rycTHHH w
TCMnepaTypn, mo sacBiAHyioit, npaBHJibnicTb nepepaxynKyHa4)TonpoAyKriB 3 OS'CMHHX OAHHHUb y MacoBi Ta naonaKH), MaTepianLHO-BiflnoBiAaji&Ha oco6a ciaiaAae SBIT npo pyx HatjiTonpoAyKriB sa 4iopMOfo JVa 40-HH (AOASTOK 40 AO iHCTpyicnn Jfa 81/38, [12]).
SBIT pasoM 3 AOKyMeirraMH npo onpH6yrKyBanHa ii BHTpara B TCPMIHH,iiepiBHHKOM niAnpneMCTBa, HanpaBJiaerbCJi AO SyxrajiTepiii e niACTaBoro A-HH BiAo6paaceHHa oSjiiicy pyxy na4)TonpOAyKTiB ;
EyxrajiTepCbKiiii o6jiiK Ha^iTonpOAyKTiB auToniflnpneMCTBO BCAC nacySpaxyHKy 203 "Hajiiiao" paxyima 20 "BnpoGHH^i sanacn". ^o utoropaxymcy niAnpneMCTBO Taicoac Moare BJAKpHBa™ BiAnoBiAHi cySpaxj'HKK:
2031 "Ha4>TonpoAyKTH HE croiaAax";2032 "Ha4)TonpoAyKTH, saKynjreni na aBTosanpasoHHKX cTanuiax
A3C)";2033 "HajiHBO B 6aKax TpancnopTHHX Mip noBnoY MicTKOCTi";
2035 'TaepAe nanKBo".Ha cyfipaxyHKy 2031 "Ha^TonpoAyicrn HB crcnaAax"
HasBHicTb t pyx ycix BHAIB na^TonpoAyicriB, aid orpHMani AnaTpancnopTKHX sacoSiB Ta sa inuioro MCTOIO i snaxoAarbca B nyriKTax
i, Ha BHpoSHHHHX ff,ini>iittu,SLX. ITiACTaBoro AJia sanwcy no
108
cvSpaxyincy 2031 e nepBHHai AOKyMenrH, sa aKHMH MaTepiajn,Ho-BiAnoBiAajibHi0co6H onpn6yTKOByroTb Ha([iTonpOAyKTH. IIo icpeAHTy cySpaxynKy 2031
cnncanHa Ha4>TonpoAyKTiB is niASBiTy MaTepianbHo-oci6 Ha niAcraBi BIAOMOCTCH o6niicy BHAaii Ha4iTonpoAyicriB,
HaioiaAHHX, jiiMiTHO-siSpaHnx KaproK (4>opMa J638-HII [12]), TOHOBRXihopM nepBHHHO'i oSjiiicoBoi AOKyMCHTaiti'i JV2 M-8, M-9, M-10, M-1IMinicrepCTBa CTaracTHKH VicpaiKH.
npH UbOMy Ae6eryioTbcfl cySpaxymcH:- 2031 "Ha4)TonpoAyKTH na cKJiaAax" - na BapTicTb BJAnymenoro 6eH3HHy i
flHsen&Horo nanHBa imuHM MaTepianbHO-BiAnoBiAaJibHHM ocoSaM;- 2033 "nanHBO B 6aicax TpancnopraHX Mip noBno'i MicTKocTi" - HA BapTicTb
6eH3HHy i Awsenbiioro naimsa, BiAnymenoro BOAISM;- 23 "BHpoSHHHTBo" a6o 803 "BKTpara najiHBa-H eHCpriP Ta in.Ha cySpaxyiiicy 2032 "HacJtTonpoAyKTH, saKynJieni na A3C"
oSjiircOByroTbcs Ha4)TonpoAyKTH, saKynJieni na A3C saranbHoro KOpHcryBaHHH.O6^iK BCAetbca B oAKHHuax BHMipy, sasKancKHxy BiAnycKHHx AOKyMCHTax, i yoapTicHOMy BHpasceHHi,
BHA3MH H MapKaMH Ha4)TOITpOAyBCTiB.
iAnoei/iajibiia ocoSa, ana BCAC oGjik HBOAiaMH Ha A3C sa roTJEicy a6o sa BJAOMOCTaMH,
na niAcraai icopiimiB xaieHX HeidB a6o3 niA3Bixy Marepiajii.HO-BiAnoBiAajii.HOi ocoflu sapTicrb Ha4)TonpoAyKTiB
cnwcyeTLca na niACTasi nOAaunx neio SBi-riB npo pyx Ha4)TonpOAyicriB (4>opMaJYs40-Hn, AQA3TOK 40 AO iHCTpyrmii' jVs8I/38 [12]). IIpH ubOMy HA BapTicTbSensHny i AHsenbHoro nanHBa Ae6eTyen,ca cyfipaxynoK 2033 "TTauHBO B 6aicaxTpaHCnOpTHHX Mip nOBHOI MiCTKOCTi".
Ha cyfipaxyiiicy 2033 "ITaJiHBO B Saicax rpancnopTHHX Mip noBiioliiwicTieocTi" oSjiiKOByroTbCff 6eii3HH i^AHsejiwie nanHBO, oTpHMam BOAiflMH6e3nocepeAHi>o-B nyHKrax sanpaBJieHHa niAnpneMCTBa, aTaKOK na A3C.
ByxrajrrepcbKHH oQjiiK SensiiHy i AHsejiLHoro najiHBa na cySpaxynicy2033 BCAeTbca no niAnpHGMCTBy B uinoMy a6o 3 AineHHBM na aBToicojiOHH,SpHraAH, A™ uiei MCTH na KOHCHHH oS'ercr BiAKpHBaioTbca OAHa Kapraa natcoaaiy Mapny 6cH3Hity K OAHa rcapTita na icoatny MapKy AnsenbHoro najiHBa, AOHKHX sanncyiOTbCfl Aani npo pyx nantHoro i noro BapTicTb.
^aHi npo naaBHJcTb najibHoco B Sanax moMicausi niflTBepAHtyiOT3IIJITTH SajIIIUIKiB.
H cniicaniin 5en3iiHy i /(HseJibHoro najiHBa Hae HaiconiiHyBajibni BIAOMOCTI Aannx noAopoacnix nncTiB npo
4)aKTHHHi BHTpaTH ' najibHoro sa 3BiraHH nepiofl. SasnaneHi BiAOMOCTinpHHMaroTbca AO oSjiircy nicna sBipamw sanwciB y HHX is AaHHMH noAOpoacnix
109
npo mo npainsHHK nmnpneMCTBa, JIKHH BCAC onepaTHBHHHnajibnoro, poGnrb y BtAOMOCTi BiAnoBiAHy nosnaiKy. ^
#0 oQjiiicy 3Hocy aoTOMoSiJibnoro rpaKcnopTy B cyiwi HapaxoBanoiaMOpTHsauu' SFJAHO IXnaHOM paxymdB BHKOpHCToayeTbCH nacHBKHH GanaHcoBHfipaxynoic 131 "3noc OCHOBHHX sacodio". . , .•
y 3B'fl3Ky 3 THM, mo (j)opMyBaHHs co6iBapTOCTJ nocjiyr (po6iT, TOBapiB,npOAyKH.ii) sAiHCHioeTbCfl moiwicflua, HapaxyBamtfl snocy AOUJJibHO npoBaAHTH saHOpMoro aMOpTH3au.ii B posMipi 1/3 B!A BCTaHOBJienoi aejiHHHHH. ,r
3riAHO 3 rbiaHOM paxymds HapaxoBana aiwopTHsauia 3 KpeAHTy paxyHKa 131"3Hoc OCHOBKHX 3aco6ifl" CHHcyeTbca AO Ae6ery paxynica 831 "AMOpTHsauijtOCHOBHHX sacoSiB", a noTiM - is KpeAHry paxyHKa 831 AO Ae6ery paxynica 23"BHpoSHHUTBO" (91 "SaraflbHOBHpoGUHHi BHTpaTH"). „>
HacTynna CTarrfl BHTpaT niAnpHGMCTBa aBTOTpancnopTy - BHTpaTH nai TextUHHe oScJiyroByaaHHa (Aani - TO) pyxoiworo cKJiaAy.
Taiioro oScjiyroBysaHHa i peMOHTiB perjiaMeHTyeTi>canpo TexHi«me oScjiyroByBaHiw H peMOHT Aopoamix TpancnopTHHX sacoGiB
TpancnopTy, saTBepAHcene naicasoM MiHicTepcraa TpancnopTy30.03.98 p. JVsI02 [67], Hopwa uboro IIonoseHHa nomnpiOKJTbCfl na
i (J)i3HqHHX oci6 - cyS'eraiB niAnpHeMHHUbKoi' AisJibHOCTi, sadeKcnjiyaTauifo, TexninHe oGcjiyroByBanHa H peMOHT AQpoacnix
TpancnopTHHX sacoSiB nesajieacHO BIA 4>opM BJiacnocri. ^SaneatHO BIA nepioAHHHOcri pospisnaroTb TBKJ BHAH TO: .'- moACHne o6cJiyroByBaHiifl (IIJO); ,j- nepme TCXHi^He oGcJiyroBysaHHa (TO - 1); 1(,- Apyre TexHiHiie oGcjiyroByBaHHs (TO - 2). v
BHme nepejiineHHX BHAiB TexHiinoro oGcjiyrosyBanHa MosfHaTaice. B pericTpax 6yxrajiTepcbKoro oGniicy BHTparn na
TO, mo cicjiaAaioTLCH, SK npaanjio, s BHTpaT ua npnA6aHHaUJHHOCTeH, onnaTy npaqi EHKOHaBuie, BiAo6paa<aioTbCJi TBRHMH sanncaMH: naBapTicTb cnncaHHx si cioiaAy MaTepiafibHHx uiHHocTeH, BHASHHX Ana BHKOHaHiwTO aBTOTpancnopTy, sriAHO 3 ILiaHOM paxyHKia — ^T 801 "BHTpaTH CHPOBHHH iMaTepiajiiB", 4T 803 "BHTpaTH nanHBa i eHepri'i", ^T 806 "BHTpaTH sanacHHXKacTHH1* - KT 201 "CnpoBHHa i MaTepiaiiH", KT 203 "IlajiHBo", KT 207 "3anacni«iaCTHHH" is mOMICfflHHHM CHHCaHHflM (JiaKTHHHHX BHTpaT HO BHKOHaHHX TO 3
KpeAHTy paxymdB 801, 803, 806 no Ae6eTy paxymca 23 "EwpoSHHUTBo" (91"3araJIbHOBHpo6HH«li BHTpaTH"). :
CnncaHHfl aBTOMoSijibHHx UIHH SAiHCHEoeTbCfl sajiexcHO siA npoSiry UIHHHBIAnOBJAHO AO HOpM.
BurpaTH, noc'asani is saiviiiioio HBTonioSlJibitHX IIIHU i aKyiviyjinTOpio,npoTsroM SBiraoro nepioAy 36HpaioTbcs, sriAHO 3 rDianoM paxynidB, -paxymca 806 "BHTpaTH sanacunx lacTHii*' y KopecnoHAenui'i spaxyHKa 207 "3anacni caraHH" i B Kinin' nepioAy cnncyiOTtca no AeSery paxyHKa
no
23 "BHpoSHHUTBo" (91 "SaranbHo BHpoSuKHi BHrpaTH" 3posnoAinoM) is KpeAmy paxyHKa 806.
Hacrynna craiTa BHrpax - BHTpam iia oiuiary 3apo6iTitoi njiaxn BOAIHM.Ti HapaxyBaHna e noAOpoatui JIHCTH, xaSejib BHXOAy na po6ory.
SyxraniepcLKOMy o6j:iKy iiapaxyBaiiim sapoSinioi' njiarn BOflinw itHSKOBHX sSopiB Biflo6[ja)KaeTLcn raKHM saniicoM: RT 81 "BHTpara na
onjiary npaui" (BiAnoaiAHi cySpaxynKH) - KT 661 "PospaxymcH sa sapoSmioionjiaToro", a noTJM ^T 23 "BHpoSHHLtTBo" - KT 81 a6o BiApasy KT 661 - ^T 23(jtKin.0 nianpHeMCTBo ne BHKopHCTOBye paxymcH rtnacy 8 "BHTpaTH sa
BHTpaTH niAnpHCMCTBo aBTOTpancnopTy nece Taicoac npn cnjiaTiii sSopia, SHJIKB HKHX na rocnoAapcr-Ky AiajiLHicTL i BiAnoaiAHO HaBapTicTb nocjryr AOCHTB snannHH. 3oicpeMa, niAnpneMCTBa
aBTOTpancnopTy HapaxosyioTb noAaTOK is BnacHHKiB aBTOTpancnopTy,o6'eMy EinniHApiB ABHryniB (AHB. Ta6nHmo 5.6).
Ta6jiHU.il 5.6noAaridB na Dainn;Kiii
ABTOMoSijii BaiiTajKni 3 oS'eMOM uHJiinapiB ABHryna:^o 8200 Ky6.cM.Bifl 8201 rcyG.cM. AO 15000 Ky6.CM.BJA 15001 Ky6.CM. i SiJibiiie
10rpH.saIOOKy6. CM.15 rpn. 3a 100icy6.CM.20 rpii. sa 100 rcyS.CM.
y SyxrajirepCLKOMy oQjiiicy iiapaxyBaunn noAaricy 3TpancnopTHHX 3aco6iB BiAoSpaacaerbca sanncoM: RT 84 "Inmi onepauinm
- KT 641 "PospaxyHKH sa noAaTKaMH" i HOTJM - ^T 92i BHTpaTH" - KT 84 "Inuii onepamnHi
5.3. OBJIIKOBO-ITPABOBI OCOBJIHBOCTI MDKHAPO^HHXnEPEBE3EHb
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ITpaBHJia nepesesenb BanTaaciB aBTOMoSintHHM TpancnopTOM B yrcpami TyrCBOIO cnjiy. ripn nepeBesennax na MiaoiapOAHHX
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na npaao SAiHcueHiui MiamapoAHHX nepeBescHb BaHTaadBaBTOM00ijibHHM TpancnoproM. **•
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29. Raft-re xapaicrepMCrnicy 3anncaM no AeSery i Kpe^Hry cySpaxyHKy 2031"Ha4>Tonpo;iyKTH na CKaaflax"?
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34. B 3ajiCHCHOCTi cia nepioaHHHOcri, na nici BH^H
123
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35
36. Ha HKHX paxyHKax GyxrajrrepcbKoro oSnJKy BJaoSpaataiOTbca BMTpaTH, non'maui is :
37.
38.39.
40.
41.
42.
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43
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d BaJKAHBl MOMCHTM OOTpiGllO BpaSOBJ'BaTH npK 3AiHCHeU!li MiM(HapOaHH\B i 6ara«y?
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124
CHHCOK PEKOMEIiHOBAHOli JIITEPATYPH:
T.A., HHKeBCbKa JT.B., Bepesa C.JI. ByxrajirepCbKHH oGjiiK:nociGHHK fljifl cryAEHTiB syaiB/ T.A. Byroneub, JI.B. llH)KeBCbKa, C.JI.Bepe3a// 3a pen.npo4).d).O.ByrHHUH.- MCuroMMp: MCTTI, 2000. - 672c.
2.Byxra^TcpcbK»i1 oG^iic Ta (jiinancoBa SBirnicTb B VKpa'uii: HaBHajibrio-npaicTHHHHHnociGHHK / 3a pea. C.tD. FojioBa. - /(HinponeTpoBCbK: TOB "BajiaHOKJiyG", 2000.-768c.
3.fojioB C.cl). VnpaBJienHecKHH GyxranrepcKHH yner - K.: "CKapGbi". 1998. -3S4c.4ToJioB C.O., G<[iiMeHKo B.I, o5inancoBHH ra ynpaBMHCbKHfi oGjiiic: - K.: TOB ,
ABToinrepcepBic, 1996.- 554 c. «5-flani.KiB R.JI., JlyMKO M.P., Ocran'ioK M.H. Tcopia GyxraflrepCbKOro oGjiisy:
HaBiajibHHH nociGHHK. - VHtropoa: YHcropOflCbKHH nauionajibniu"i yHiBCpCHTer, 2001 .-162 c.
6,/JpypH K. BseAeHHc B ynpaBnenHecicHH H nponSBoacTBeimbiir yner. — M.: AyAHT, 1994.7.)KypaBejib F.H., Kpynxa R.K., rianiox M.C., TyuavifliOK JI.O., Oapioii T.I.
EyxranrepcbKHH oGniK: ocoG^HBOcri B rajiysax eKOHOMJKH: HaeianbHHH nociGHHK. -Tepiionmb: EnoHOMhim ayMica, 1999 - 449 c.
8. OopMH KBHTKOBO-oG^JKOBHX nHCTJB: Sara. Haica3OM MiHicTepcTBa TpaiicnopTy VKpaiHHBIA 24 KBiraa 1996 pOKy, Ksl 33. - K.: 1996.
9.!ncTpyKuia no iHBCHTapH3at[ii OCHOBKHX sacofiis, HCMarepiajibHHX aKraciB, TOBapno-MarepiajibHHX uinHocreH, rpouioBHX KourriB i AOKyMCHTiB ra pospaxymdB: 3aTB.HaicasoM MinicrepcTBa ^inanciB VKpaiHH BIA 11 cepnua 1994p. Ns 69 3 HacrynHHMHSMinaMH i aonoBHeimflMH. -K.: 1994.
10. IncTpyKu,ia npo nopaaoKoGJiiicypasouHx KBHTKIB na npoi3A y MicbKOMyefleKTpoTpancnopTi ra aSoneMOHTHHx KBHTiciB na npoi'3A y MicbKowy rpoMaactitoMyTpancnopri YKpaiHH i ijtopw oGfliicoflnx AOKyMeirriB Ksl (pasosi KBHTKH), N°2
), JVs3 (ouiaxOBHii flHcr): 3aTB. HaKasow ^epacaBHHM KOMirerOMa, apxijeiaypH ra SCHTJIOBO'I nojiirHKH VicpaiHH 11 rpaBHS 1999 poicy, X°
116.-K.:-1999.1. IncTpynuia npo nopaaoK nocia4aHHs, 36epiraHHfl, Bimani Ta oSjiiKy BCIX BH^iB KBHTICJB
HQ npoVsa B aBToGycax i raKCOMOTOpax, icompo^io H oSjiiKy BHpy4KH nia nepeBcsemiai Ga^aiicy: 3aTB. naKasow MiiiicTcpcraa aBTOMoSinbuoro Tpancnopry
BJA 2 ciHHa 1984 potty. - K.: - 1984.12. iHCTpyKuia npo nopsaoK npHHMaima, TpancnopTyBaHHa, sGepiramia, Bianycity ra
oGniicy HS^TH Ta na(j>TonpoayKTiB na niAnpneMCTBax i B opraiiisauiax ttpaiHH: SBTB.naieaaoM Aep^'ia^rrorasnpOMy, MineKOHOMiKH, MiHTpancy, ^epMXTaHAapTy,
ainH, 2 KBiraa 1998 poicy, K281/38/101/235/122, - K.: - 1998.13. KoiiBCHuia npo Mi>Kiiapoaui aBTOMoGijibiii ncpeacscHiiJi naca^cnpJB i Gnraxcy, niflniicaua
09.10.97 p. i paTH(|iiKOBana 08 KBJTHH 1999 3aKOHOM YitpaYHH aia 08.04.99 p. Ks 581-XIV.-K.:- 1999.
14. KyacenbHHH MB., JliHHHK B.F. Teopia SyxrajiTepCbKoro oGJiiity: HiapyMHHK. - K.:KHEY, 2001,--334 c.
15. Ky3bMJHCKHH A. H. XoSKHCTBEKHblH yHCT Ha 633C MHKpO-3BM. — M.: OHH3HCH H
CTaTHCTHKB, 1989.
16. Jlynico M.P. ByxraJiTCpcbKHii oGjiiK B ynpaBJiinni GISHCCOM: sapyGiiKHHH aocuifl.- K.:O6jiiicin<l)opM, 1997.- 137c.
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81. npo speryjnoBaHHS nHT3Hb IUOAO saQesneienns saxHcry MSHHOEHX npaa cejiaii ynpoueci pe4)opMycannH arpapnoro ceicropy eKoiioMiicH: nocranOBa Ka6inCTy Minicrpiayicpai'HH, 28niOToro2001 pOKy.JVs 177.- K.:-200!,
82. npo rocnoAapcbKi TosapHCTaa: 3aicon yKpai'HH, npHiinflTHH BepxoBHOio PajjoioyKpai'HH 19BcpecHB 1991 poicy, Jfa I576-XH , (si sMinaMH i aonoBnennaMH). - 1C.:1991.
83. npo sacTocyBannfl eneKrponHHX KOHTpOJib-KacoBHx anapaTJB i TOBapno-KacoBHx KHHXnpH pospaxymcax is cnoacHBanaMH y c4>epi ropriBJii, rpoMaacbKoro xapiysaHHfl ranocnyr: 3aKOH yKpai'HH , HPHHHJITHH BepxoBHOio PaAOio yKpai'HH 6 JIHOHS 1995 poicy,JVs 265/95 , ( si SMiiiaMM i AOIIOBHGHIDIMH). - K.: 1995.
84. npo 3acrocyoannji peecrpaTOpia pospaxynKOBHx oncpauifl yc4icpi TOpria^i,xap-jyBaHHd Ta nocnyr: Saicon VKpaYnn , HPHHHHTHH BepxoBHOio PBAOIO
6 jiHrma 1995 posy, Afs 266/95, (si 3MJnaMn i AonoBHeHHflMH).-K.: 1995.85. npo 3aTBepA»ceKHH HOpMaTHBno-npaBOBHx AOKyMeHTJB AO SaKOny yicpai'HH "Opo
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87. nposaxHCTcnojKHBamB: 3aKon VicpaYiiH, npHHuatHH BepxoBHOio Pajioio VKpainH 12TpaBHfll99IpOKy, JVa 1023 - 12 (si SMmaMH i AonoBncnnaMH).- K.:- 1991.
88. npo 33XOAH mo/to saGesneneHns saxncTy MaHHOBHX npas cenaii y npou,ecipetjiopMyBaHHa arpapnoro cerrropa CKOHOMIKH; Vitas npesHACHTa VitpaiHH BIA 29 CIHHH2001 poKy,JV°62- K.:-200I.
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nacaiKHpCbKOMy rpancnopTi: JIHCT AepJKaBnoi' noAaTKOBOl aAMicTpau.il VKpaiHH, 05jiHnHfl 1999 pony, Ks 80S3/7/ 23-303.- K.: - 1999.
90. ripo onoAaTKyBanHH npn6yrity niflnpneMcra: 3aicon yKpai'HH, npHHnn™R BepxoBHOloPaaoro VKpaiHH 22 TpaBHH 1997 posy, JVs 283/97 (si aiwmaMH i AonoBHCHHHMH). - K.:-1997.
9[. npo opraHiaaujio aenemta SyxranrepCbKoro oGJiiicy ra CKJiaAaHHu 4><HancofloT sBiTHocriB CHCTCMI MinicTepcraa arpapitoT nojiiTHicii VKpai'iiH: 3aTB. naicasoM MimcTCpcrBaarpapHoi' nojiiTHicn VKpaiHH, I jiHCTonaaa 2000 poity, JVs 216. - K.: - 2000.
92. FIpo niAnpHCMHHUTBo: SBKOH VitpaiHH, npHHHimiH BepxoBHOlo PaAOio VKpaiHw 7jiioToro 1991 poity,j\2698-I2,(3i SMJHBMH i aonoBnennaMH). - K.: - 1991.
93. npo niflnpHCMCTBa B VKpaiHi: 3aKon VKpaiKH, npHHUHraw BepxoBHOio Pajtoio VKpaiwH27 QepcsHH 1991 poKy.Jfs 887-12 , (si SMIHBMH i jjonoBneHHJiMH). - K.:- 1991.
94. ripo nOAaroK Ha AOAaHy Bapricrb: 3aKOH VKpaiHH, npHHHflTHii BepxoBHoro PaAOioVKpaiHH 03 KBITHJI 1997 poicy, JVs 167/97-BP (si siwinaMH ra AonoBnennHMH). K.:- 1997.
95. npo nop«AOK saHHTTfl TOproee^bHOio aifiJibHicrio i npanH/ia Toproooro o6cflyroByBannanaceflCHHfl: SBTB. nocraHOBOio KaGincry MmicipiB VKpaiHH, 8 nrororo 1995 pOKy, JYa108.-K.:- 1995.
96. flpo posMipH i nopimoK sapaxyBamia HJIBTH 3a BHAany i nepeoiJiopMJieHHJi jiiucHjiii HaSAiHCuenH* HCBHHX BHAIB nianpHCMHwubKOi flisjibHocri: 3atB. nocraHoaoio KaSineryMiiiicrpiB yKpai'HH, 4cinHfl 1999 p., JVs 6 -1C.:-1999.
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98. ripo cnoscHBiy icoonepauiio: 3aKOH ViqiaiHH, npHHHflTMH BepxoBHOio PaAOio VKpainHlOKBirnf l 1992pOKy, Xa2265-12.-K.: 1992.
99. npo crpyicrypy naioiaAHHx BHTpar: JIncr /tepMraBHoro KOMirery SyAiBHHUTBa,apxireicrypH ra WHTJIOBOI nonifHKH YitpainH, 10 ^rororo 1999 poicy, N° 7/89. - K.: -1999.
100. ripo yiacTb VKpainw B MHTHJH KonBenuiT npo MiscnapOAne ncpeBesenn(i aamaaciB isaacrocyeaHHJiM KHHJKKH M/lfl (KouBCHuiT MRTi 1975 pOKy): 3aicon VKpai'iiH,npHHHHTHH BepxoBHOio PBAOIO VKpai'HH 15nHnnH 1994poKy,Xs 117/94.-K.: 1994.
101. PericrpH »ypHanbHO-opAepnoV 4>opMH 6yxrajrrepcbicoro oSjiiKy: 3arB.: naKasoMMiHicTepcTBOMarpapHoinoJiiTHKH VKpaiHH 76epe3H3200I poicy, JVs 49. - K.: -2001.
102. PeKOMCHAauiV s Bijjo6paacenna B GyxrajirepCbKOMy oSjiiKy orpHMaHunKopoTKOCTpOKOBHX KpeaHTiB GaiiKy i lacTKOBOi KOMnencauii i'3 GroAHtery cyMHBiacoTKia sa KpeAHTH, BiiflauHMH cijiiirocnBiipoGiiiiKaM: /J,OAaTOK /to flHcraMinarponojiiTHKH VKpainH, 12 JiHcronajaa 2001 poKy, Ks 37-27-12/10057.- K.: - 2001.
103. CMOJICHIOK n.C., JJftttbKiB M.5I., Ocran'ioic M.^I., JTyiKO M.P. GyxraJlTepcbKHH oQjiiK aOCHOBHHX rajiysax CKOHOMIKH VKpaTim B yMoaax (jiopMysaHnH PHHKOBMX BIAHOCHH:HaBH. nociGHHK.-YffiropoA: KapnaTH - 1994.-317 c.
104. Co/ioubCBa O.B. Sap^ewnbie craHAaprbt ynera H OTICTHOCTH. yie6Hoe nocoSHe.- M.:"AnajiHTMKa-npecc", 1998.- 288 c.
105. COFIKO B. EyxraflTCpCbKHii oSfliit: HaBH. nociSuHK. - K.: KHEV, 2000. -448c.106. THnoBe no^ojKCHirfl 3 njiaiiyBamiH, oQjiiKy i icajibityjiioBanHn coSiBaprocri npoAyimii
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109. XOMHH n.fl., rianiox M.C., PepacHM n.M. OSjiin a aicuionepHHX TOBapttcTBax pizHHranyaefi: naBiajibHHH noci6HHK. - Tepnonijib: EKQHOMiiHa ayMica, 2000. - 380 c.
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