1

: . 149/09 : .

2

:1. - 2. () - -

3

1. : 1. . 2.

4

1.1 . . , .

5

1.2 :-

000.000

6

7

=

___________________________________

1_______________________________

8

Direct costing 20% 850 000 000 382 500 000 467 500 000 337 500 000 130 000 000 30 000 000 100 000 000 20 000 000 80 000 000 100% 45% 55% 39,71% 15,29% 3,53% 11,76% 2,35% 9,41%

Direct costing

9

2. , .

= ______________________________________ 100

10

3. . = _______________________________________ 100

11

4. : - -

12

= _________________________________________

13

:

= _______________________________________ 100