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Запобігання банкрутства підприємств громадського харчування: Автореф. дис… канд. екон. наук / В.П. Мартиненко, Харк. держ. акад. технології та орг.

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Oa?e?anueea aea?aeaaia aeaaeai?y oaoiieia?? oa i?aai?caoe?? oa?/oaaiiy.

Ia?oeiaiei Aaneeue Iao?iae/.

OAeE642.5.024.3/.5: 658.14/.17.

Caiia?aaiiy aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy.

08.07.05 — Aeiiii?ea oi?a?ae? oa iineoa.

Aaoi?aoa?ao aeena?oaoe??

ia caeiaoooy iaoeiaiai nooiaiy eaiaeeaeaoa aeiii?/ieo iaoe

Oa?e?a – 1999

Aeena?oaoe??th ? ?oeiien

?iaioa aeeiiaia a Oa?e?anuee?e aea?aeaai?e aeaaeai?? oaoiieia?? oa
i?aai?caoe?? oa?/oaaiiy I?i?noa?noaa ina?oe Oe?a?ie

Iaoeiaee ea??aiee: eaiaeeaeao aeiiii?/ieo iaoe, i?ioani? O?e?iaiei
Aiaae?ia Aanee?aia, , Oa?e?anueeee ?inoeooo aeiiii?ee ?eieiaeo a?aeiinei
? iaiaaeaeiaioo (e?oeaic?y I?i?noa?noaa ina?oe Oe?a?ie na??y AO-3
?212474), caa?aeoth/a eaoaae?ith aeiiii?ee.

Io?oe?ei? iiiiaioe: aeieoi? aeiiii?/ieo iaoe, aeioeaio ?aaiia TH??e
Ai?eniae/, Oa?e?anueeee aea?aeaaiee aeiiii?/iee oi?aa?neoao, eaoaae?a
aeiiii?ee i?aei?e?inoaa oa iaiaaeaeiaioo;eaiaeeaeao aeiiii?/ieo iaoe,
aeioeaio Ai?eao ?a?na Aieiaeeie??aia, Oa?e?anueea aea?aeaaia aeaaeai?y
oaoiieia?? oa i?aai?caoe?? oa?/oaaiiy, aeioeaio eaoaae?e iaiaaeaeiaioo.

I?ia?aeia onoaiiaa: Aeiiaoeueeee aea?aeaaiee oi?aa?neoao aeiiii?ee ?
oi?a?ae?, eaoaae?a o?iain?a ? aaie?anueei? ni?aae.

Caoeno a?aeaoaeaoueny “23” aeiaoiy 1999 ?. i 13 aiaeei? ia can?aeaii?
niaoe?ae?ciaaii? a/aii? ?aaee E 64.088.02 i?e Oa?e?anuee?e aea?aeaai?e
aeaaeai?? oaoiieia?? oa i?aai?caoe?? oa?/oaaiiy ca aae?anith: 310051,
i. Oa?e?a 51, aoe. Eei/e?anueea, 333.

C aeena?oaoe??th iiaeia iciaeiieoenue a a?ae?ioaoe? Oa?e?anueei?
aea?aeaaii? aeaaeai?? oaoiieia?? oa i?aai?caoe?? oa?/oaaiiy.

Aaoi?aoa?ao ?ic?neaiee “21” aa?aniy 1999?.

A/aiee nae?aoa? niaoe?ae?ciaaii?

a/aii? ?aaee
Ini?uaa A.?.

CAAAEUeIA OA?AEOA?ENOEEA ?IAIOE

Aeooaeuei?noue oaie. A no/anieo oiiaao noaiiaeaiiy ia Oe?a?i?
iiaiioe?iiiai ?eieo, oi?ioaaiiy aoaeoeaieo ?eieiaeo iaoai?ci?a,
aeiiii?/ia iaoea ? i?aeoeea ainiiaea?thaaiiy ia?aaeeaathoue neeaaeiee
ia??iae. C iaei??? noi?iie, oea ia??iae ao?oeeaiai iaeeaeaiiy iiooe?a ?
ciao?aeie, c ae?oai? – cia/ia e?euee?noue cae/ieo, aeanyoe??//yie
coi?iiaaieo, caeaaaeiny a iaii?ooieo iiiyoue ? oyaeaiue noaee
o?ainoi?ioaaoeny, i?aeeyaaoe noii?ao ? ia?aaeyaeo.

Ci?ia aeiiii?/ieo oiia ooieoe?iioaaiiy i?aei?e?inoa ??cieo aaeocae
aenoioea oe?eee ?yae iiaeo i?iaeai ? caaea/, ye? ?ai?oa ia aeieeaee.
Iaeia ?c ieo – iiooe oeyo?a caiia?aaiiy aaie?oonoaa i?aei?e?inoa. Oey
i?iaeaia a?aeiineoueny aei iaea?eueo aeooaeueieo ieoaiue aeiiii?/ii?
oai??? ? caeia? oeaio?aeueia i?noea o no/ani?e ainiiaea?nuee?e
i?aeoeoe?. Ia?aaeaa/aiiy ? caiia?aaiiy aaie?oonoaa iniaeeai aeooaeueii
aeey i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy, a?eueo?noue yeeo, o
ca’yceo c iecueeith ieaoini?iiiaei?noth ianaeaiiy, ? caeoeiaeie. E??i
oiai, oe? ainiiaea?thth/? noa’?eoe ? aeoaea niaoeeo?/ieie a ii??aiyii? c
i?aei?e?inoaaie ?ioeo aaeocae aeiiii?ee.

Aeey i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy oa?aeoa?i? aeniea
iai?ioi?noue iai?ioieo cania?a, o?niee ca’ycie c eiie?aoieie
eiioeiaaioaie niiaeeaa/?a ? c aaeueie oe?ieei eieii iinoa/aeueiee?a,
aeniea aeeiai?/i?noue aeiiii?/ieo ? ?ioeo a?aeiinei, oaeaeea ?aaeoe?y ia
an? ci?ie a nioe?aeueii-aeiiii?/iiio, iie?oe/iiio aeeoo? aea?aeaae,
?aa?iio, i?noa, ?aeiio. O ca’yceo c oeei, iniaeeai aaaeeeai oi?ioaaiiy
aeiiii?/ii? iie?oeee caiia?aaiiy aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy.

Iaiaei?iiith ia?aaeoiiaith oi?ioaaiiy oaei? iie?oeee yaey?oueny ??
?ic?iaea, aeoiaey/e ?c aeinyaiaiue na?oiai? iaoee ? i?aeoeee i?ia?aeieo
e?a?i c ?icaeiooith ?eieiaith aeiiii?eith, a oaeiae c o?aooaaiiyi
?noi?e/ieo ? aeiiii?ei-nioe?aeueieo iniaeeainoae Oe?a?ie. O ca’yceo c
oeei aeeeeeathoue ?ioa?an ?iaioe ca?oa?aeieo aaoi??a: Ae Noioia, Ae.
Oeia, I. Ianeiia, Ae. N?aaea, E. Iaeeiiaea, a oaeiae ?iaioe aeiiii?no?a
A.I. Anoaoiaa, A.I. A?aaeiaa, TH.A. ?aaiiaa, E.I.Iiaeyiiae/, ?.N.
Naeooe?ia, I.I. Neai?oeiaa, A.Ae. Oa?aiaoa oa ?ioeo.

Aea/aiiy ii oe?e i?iaeai? ae?oeiaaieo i?aoeue na?ae/eoue i?i
a?aenooi?noue aeinoaoiueiai aena?oeaiiy ieoaiue aiae?co i?e/ei
aeieeiaiiy aaie?oonoa, iaiao?aei?noue iiooeo oeyo?a caiia?aaiiy
o?iainiai? iani?iiiaeiino? i?ae-i?e?inoa a oiiaao ia?ao?aeiiai ia??iaeo
aei ?eieo, iniaeeai a?aoiaoth/e niaoeeo?eo i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy. Oea ? iaoiiaeei aea?? oaie oa oe?eueiao ni?yiiaai?noue
aeena?oaoe?eiiai aeine?aeaeaiiy.

Ca’ycie ?iaioe c iaoeiaeie i?ia?aiaie, ieaiaie, oaiaie.

Aea?aiee iai?yiie aeine?aeaeaiue iia’ycaiee c iaoeiai-aeine?aeieie
?iaioaie, ui aeeiiai? eaoaae?ith aeiiii?ee i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy oa oi?a?ae? OAeAOIO, aea iaienaia aeena?oaoe?y, a?aeiia?aeii
aea?aeaaiei ieaiai, a naia: “O?iainia? i?iaeaie ?icaeoeo a?iiaaenueeiai
oa?/oaaiiy ia no/aniiio aoai?” ( oaia ?12-95-97A, Oa?e?a) oa “O?iainia?
i?iaeaie ?icaeoeo oi?a?ae? ia no/aniiio aoai?” ( oaia ?11-97-98A,
Oa?e?a).

Iaoa ? caaea/? aeine?aeaeaiiy. Iniiaia iaoa aeena?oaoe?eiiai
aeine?aeaeaiiy iieyaa? o aeyaeaii? iniiaieo oaeoi??a aeieeiaiiy
aaie?oonoaa ? ?ic?iaee i?aai?caoe?eii-aeiiii?/iiai iaoai?cio caiia?aaiiy
aaie?oonoaa, a oaeiae ?aeiiaiaeaoe?e ii eiai ?aae?caoe??.

O a?aeiia?aeiino? c iinoaaeaiith iaoith aeine?aeaeaiiy a ?iaio?
aecia/ai? oae? caaea/?:

– ocaaaeueieoe iaeiie/aiee aeina?ae o aea/aii? oeyo?a caiia?aaiiy
aaie?oonoaa ? ?o i?aeoe/ia canoinoaaiiy a nenoai? a?iiaaenueeiai
oa?/oaaiiy;

– i?iaanoe iiaeeaeaiee eiiieaeniee aiae?c o?iainiaiai noaio
i?ae-i?e?inoa a?iiaaenueeiai oa?/oaaiiy i.Noie oa Noinueei? iaeano? ca
1994-1997 ?iee, aeyaeoe ? aeine?aeeoe iniiai? ciai?oi? oa aioo??oi?
oaeoi?e aeieeiaiiy aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy;

– ?ic?iaeoe i?aai?caoe?eii-aeiiii?/iee iaoai?ci caiia?aaiiy aaie?oonoaa
i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy;

– aecia/eoe ? iaa?oiooaaoe i?aeoe/i? ?aeiiaiaeaoe?? ii ?aae?caoe??
i?aai?caoe?eii-aeiiii?/iiai iaoai?cio caiia?aaiiy aaie?oonoaa;

– cai?iiiioaaoe iaoiaeeeo i?iaiicoaaiiy ?iia??iino? aaie?oonoaa
i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy;

– ?ic?iaeoe iaoai?ci iiaoaiiiai aeaaaeaiiy i?aei?e?inoaa a?iiaaenueeiai
oa?/oaaiiy ?c e?eciaiai noaio.

I?aaeiaoii aeena?oaoe?eiiai aeine?aeaeaiiy ? o?iainiaee noai
i?aei?e-?inoa a?iiaaenueeiai oa?/oaaiiy ? oaeoi?e, ye? aieeioee ia ?o
o?iainiao iani?iiiaei?noue.

Ia’?eoii aeine?aeaeaiiy ia?aii i?aei?e?inoaa a?iiaaenueeiai oa?/oaaiiy
??cieo oi?i aeaniino?.

Oai?aoe/io oa iaoiaeieia?/io iniiao aeine?aeaeaiiy aeena?oaoe?? neeaee
caeiiiaeaa/? oa ii?iaoeai? aeoe Oe?a?ie, iaoeia? i?aoe? c aeaii?
i?iaeaie a?o/eciyieo oa ca?oa?aeieo a/aieo. O i?ioean? ?ic?iaee
aeena?oaoe?? aeei?enoiaoaaeenue caaaeueiiiaoeia? iaoiaee: aiae?co oa
neioaco, ii??aiyiiy; aeiiii?ei-noaoenoe/i? iaoiaee cai?o oa ia?iaee
?ioi?iaoe??: aea??eiaee, oa?oioaaiue, na?aaei?o aaee/ei, a?aeiinieo
aaee/ei; aeiiii?ei-iaoaiaoe/i? iaoiaee. Ia?iaea aeaieo cae?enithaaeanue
ca aeiiiiiaith ia?niiaeueiiai eiii’thoa?a c aeei?enoaiiyi iaeaoo EXCEL-
V.7.0 aeey Windows.

Iaoeiaa iiaecia i?iaaaeaiiai aeena?oaoe?eiiai aeine?aeaeaiiy iieyaa? o
?ic?iaoe? iaoiaee/iiai ?ino?oiaioa??th aeey aecia/aiiy oeyo?a
caiia?aaiiy aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy a ia??iae
noaiiaeaiiy ?eieiaeo a?aeiinei a Oe?a?i?.

Aiane?aeie ?acoeueoao?a aeine?aeaeaiiy , ye? neeaaeathoue iaoeiao
iiaecio:

– cai?iiiiiaaia eeaneo?eaoe?y oaeoi??a aeieeiaiiy aaie?oonoaa
i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy a oiiaao oi?ioaaiiy ?eieiai?
aeiiii?ee oa aecia/ai? ?aii? iciaee aaie?oonoaa;

– ?ic?iaeaia ia oai?aoe/iiio oa i?aeoe/iiio ??aiyo nenoaia
iiia?aaeaeaiiy aaie?oonoaa, yea ia?aaeaa/a? aecia/aiiy aeaio ?aaeei?a
ainiiaea?thaaiiy: naii?aaoeyoe?y ? aea?aeaaia ?aaoethaaiiy;

– cai?iiiiiaaia eiiieaenia nenoaia iieaciee?a aeey i?iaaaeaiiy
uieaa?oaeueiiai o?iainiaiai aiae?co i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy c iaoith aeyaeaiiy i?e/ei iia??oaiiy o?iainiaiai noaio;

– ?ic?iaeaiee i?aai?caoe?eii-aeiiii?/iee iaoai?ci caiia?aaiiy
aaie?oonoaa, yeee aeeth/a? iia?aoeaio oa no?aoaa?/io i?ia?aie;

– ?ic?iaeaia iaoiaeeea aecia/aiiy ?iia??iino? aaie?oonoaa i?aei?e-?inoaa
a?iiaaenueeiai oa?/oaaiiy ? cai?iiiiiaaia oeaea ioe?iee ?iia??iino?
aaie?oonoaa;

– cai?iiiiiaaii iaoai?ci iiaoaiiiai aeaaaeaiiy i?aei?e?inoaa ?c
e?eciaiai noaio.

I?aeoe/ia cia/aiiy ?acoeueoao?a aeine?aeaeaiiy iieyaa? a:

– iiaeeeaino? aeei?enoaiiy eiiieaenii? nenoaie iieaciee?a
ieaoini?iiiaeiino?, ae?eiai? aeoeaiino? oa o?iainiai? no?eeino?, yea
a?aoiao? iniaeeaino? ooieoe?iioaaiiy ? no/aniiai noaio o?iain?a
i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy.

– iiaeeeaino? aeei?enoaiiy ?ic?iaeaieo ?aeiiaiaeaoe?e ii caiia?aaiith
aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy a oiiaao ia?ao?aeiiai
ia??iaeo aeiiii?ee Oe?a?ie;

– iiaeeeaino? aeei?enoaiiy aeiiii?ei-noaoenoe/ii? iiaeae? aecia/aiiy
?iia??iino? aaie?oonoaa oa oeaee ioe?iee ?iia??iino? aaie?oonoaa, a
oaeiae canoinoaaiiy iaoai?cio iiaoaiiiai aeaaaeaiiy i?aei?e?inoa ?c
e?eciaiai noaio.

I?aeoe/ia ao?eaiiy ?acoeueoaoe aeine?aeaeaiiy iaaoee oeyoii
ai?iaaaeaeaiiy a ae?yeuei?noue i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy i.
Noie oa Noinueei? iaeano? ( aeia?aeea ?4/214 a?ae 12.05.98?., Oi?aae?iiy
aeiiii?ee Noinueei? iaeaea?aeaaei?i?no?aoe??), ie?aii AOCO ?anoi?ai
“E?enoae” i. Noie (aeia?aeea ?3/185 a?ae 06.05.98?.), Ao?einueeee
eiia?iao a?iiaaenueeiai oa?/oaaiiy ( aeia?aeea ? 9/211 a?ae 29.04.98?.),
a oaeiae a o/aiaee i?ioean OAeAOIO (i?ioieie can?aeaiiy eaoaae?e
aeiiii?ee i?aei?e?inoa oa?/oaaiiy oa oi?a?ae? ?16 a?ae 12.05.98?.) ? a
o/aiaee i?ioean ?inoeoooo aeiiii?ee ?eieiaeo a?aeiinei ? iaiaaeaeiaioo
i. Oa?e?a (i?ioieie can?aeaiiy eaoaae?e aeiiii?ee ?10 a?ae 27.05.98?.).

Iniaenoee aianie caeiaoaa/a. Aeena?oaoe?eia ?iaioa ? ?acoeueoaoii
naiino?eiiai iaoeiaiai aeine?aeaeaiiy a ye?e aaoi? ocaaaeueiea iniiai?
i?aeoiaee aei aecia/aiiy nooiino? aaie?oonoaa i?aei?e?inoa, noi?ioethaaa
eiai aecia/aiiy, i?ia?a aeine?aeaeaiiy no/aniiai o?iainiaiai noaio
i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy ??cieo oei?a oa oi?i aeaniino?,
?ic?iaea eiiieaenio nenoaio iieaciee?a aeey i?iaaaeaiiy uieaa?oaeueiiai
o?iainiaiai aiae?co aeey i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy,
iaoiaeeeo i?iaiicoaaiiy aaie?oonoaa, i?aai?caoe?eii-aeiiii?/iee iaoai?ci
caiia?aaiiy aaie?oonoaa, i?aeoe/i? ?aeiiaiaeaoe?? ii eiai ?aae?caoe??
oa iaoai?ci iiaoaiiiai aeaaaeaiiy i?aei?e?inoaa ?c e?eciaiai noaio.

Ai?iaaoe?y ?acoeueoao?a aeena?oaoe??. Ie?ai? iieiaeaiiy ? ?acoeueoaoe
aeine?aeaeaiue aoei aena?oeaii ia iaoeiaeo eiioa?aioe?yo Oa?e?anueei?
aea?aeaaii? aeaaeai?? oaoiieia?? oa i?aai?caoe?? oa?/oaaiiy a
1996,1997?.?., a oaeiae ia iaoeiaeo eiioa?aioe?yo ?inoeoooo aeiiii?ee
?eieiaeo a?aeiinei oa iaiaaeaeiaioo, i. Oa?e?a o 1997,1998 ?ieao.

Ioae?eaoe??. Ca oaiith aeena?oaoe?? iioae?eiaaii 5 noaoae o oaoiaeo
aeaeaiiyo caaaeueiei ianyaii 1,0 ae?oeiaaieo a?eoo?a.

No?oeoo?a ? ianya aeena?oaoe??. Aeena?oaoe?eia ?iaioa neeaaea?oueny c
anooio, o?ueio ?icae?e?a ? aeniiae?a, aeeeaaeaieo ia 175 noi??ieao
iaoeiiien-iiai oaenoo. ?iaioa i?noeoue 42 oaaeeoe?, 14 ?enoie?a, 6
aeiaeaoe?a ? nienie aeei?enoaieo aeaea?ae c 129 iaeiaioaaiue.

INIIAIEE CIINO

O anooi? iaa?oioiaaii aeooaeuei?noue oaie aeine?aeaeaiiy, aecia/aia iaoa
? caaaeaiiy, a?aeia?aaeaii iaoeiao iiaecio ? i?aeoe/ia cia/aiiy ?iaioe.

Ia?oee ?icae?e – “Oai?aoe/i? iniiae aaie?oonoaa i?aei?e?inoa
a?iiaaenueeiai oa?/oaaiiy” ?ice?eaa? aeiiii?/io nooi?noue iiiyooy
“aaie?oonoai”, aeyaey? iniiai? ciai?oi? oa aioo??oi? oaeoi?e aeieeiaiiy
aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy oa eiai ?aii? iciaee,
a oaeiae i?e iiia?aaeaeaii? aaie?oonoaa i?aei?e?inoa aecia/a? iniiai?
iaoiaee a naiiae?th/iio ?aaeei? oa i?aai?caoe?eii-aeiiii?/i? i??e
aea?aeaaiiai ?aaoethaaiiy.

A oiiaao ia?aoiaeo a?ae eiiaiaeii-aaei?i?no?aoeaii? aeiiii?/ii? nenoaie
aei ?eieiai?, i?aei?e?inoaa caeiaoee ainiiaea?/o naiino?ei?noue.
Aeiiii?/ia e?eca, ?ioeyoe?y, cieaeaiiy eoi?aaeueii? ni?iiiaeiino?
ianaeaiiy noai?eee oiiae aeey ao?aoe i?aei?e?inoaaie ieaoini?iiiaeiino?.
Ana oea i?aeaeuo? iaiao?aei?noue ia’?eoeaii? ioe?iee ? caiia?aaiiy
aaie?oonoaa c iaoith caaacia/aiiy aeeoo?caeaoiino? i?aei?e?inoa.

Aiae?c ??cieo oi/ie ci?o a/aieo ? aeiiii?no?a, a oaeiae caeiiiaeaa/eo
ii?iaoeaieo aeieoiaio?a i?i aaie?oonoai aeayeeo e?a?i NIAe ? Oe?a?ie,
a?aoiaoth/e Caeii Oe?a?ie “I?i aianaiiy ci?i aei Caeiio Oe?a?ie “I?i
aaie?oonoai”, ?784-O?Y a?ae 30.06.1999?., yeee iaae?a? /eiiino? c 1
n?/iy 2000 ?ieo, aeicaieea aecia/eoe, ui aaie?oonoai- oea i?eieiaiiy
noaeiaei ??oaiiyi ainiiaea?nueei? ae?yeueiino? noa’?eoa i?aei?e?iieoeoaa
a ?acoeueoao? iacaeaoiino? caaeiaieueieoe a onoaiiaeaiee no?ie aeciai?
iei (aai aeciai? noaeii i?aaii??ieie) aeiiae e?aaeeoi??a ? aeeiiaoe
iaia’ycee ia?aae athaeaeaoii o ca’yceo c ia?aaeuaiiyi iaia’yce?a
ai?aeieea iaae aa?o?noth eiai iaeia, yeui canoinoaaiiy naiaoe??,
i?iaaaeaiiy yei? ooaaeaii a?a?o?aaeiei noaeii, ia aeaei iiceoeaieo
?acoeueoao?a.

Aeaia aecia/aiiy a?eueo iiaii a?aeia?aaea? aeiiii?/io nooi?noue iiiyooy
“aaie?oonoai” ? caaacia/o? ia’?eoeai?noue e?eoa???a iani?iiiaeiino? a
i?aeoeoe? ainiiaea?thaaiiy.

?icaeoie i?ioeaaeo? aaie?oonoaa, ye caniao aeiiii?/iiai icaei?iaeaiiy,
ia? aeiyoeiaa cia/aiiy c oi/ee ci?o ?icaeoeo ?eieiaeo a?aeiinei. A oie
aea /an aoaeoeaia aeeth/aiiy iaoai?ci?a aaie?oonoaa aaeueio?oueny
nueiaiaei? ia’?eoeaieie oaeoi?aie, na?aae yeeo: iaaeinoaoiy
oii?yaeeiaai?noue a?aeiinei aeaniino?, a?aenooi?noue nenoaie no?aooaaiiy
ia aeiaaeie aaie?oonoaa i?aei?e?inoa, ianoa/a athaeaeaoieo eioo?a aeey
caiia?aaiiy iiaeeeaeo iaaaoeaieo nioe?aeueii-aeiiii?/ieo iane?aee?a
aaie?oonoaa ? aaaaoi ?ioa. Ui noino?oueny caoiae?a aeey oaeaeeiai ?
aoaeoeaiiai ai?iaaaeaeaiiy iaoai?ci?a aaie?oonoaa, ia aeoieo aaoi?a
iaea?eueo aaaeeeaeie aoaeooue:

– oaeineiiaeaiiy a Oe?a?i? caeiiiaeaa/i? aace i?i aaie?oonoai;

– noai?aiiy ? ?icaeoie aaeaioeaii? aei ?eieiaeo oiia nenoaie i?aeaioiaee
? ia?ai?aeaioiaee niaoe?ae?no?a;

– ?icoe?aiiy aea?aeaaiiai aieeao i?e ae??oaii? i?iaeai iaieaoaae?a c
aeei?enoaiiyi iaoai?ci?a aaie?oonoaa;

– ?icaeoie ?eieo eiinaeoeiaiaeo, ??aeoa?nueeeo oa aoaeeoi?nueeeo iineoa,
a oaeiae no?oeoo?, ye? caaacia/oaaee a iacaeaaeiee eiio?ieue ca ye?noth
? oe?iith aeaieo iineoa;

– oi?ioaaiiy aio/ei? nenoaie nioe?aeueiiai no?aooaaiiy ia aeiaaeie
aaie?oonoaa, aeeth/ath/e iaia’yceiaa ? aeia?ia?eueia no?aooaaiiy
i?aoe?aiee?a.

Nenoaiaoeciaaii ? ocaaaeueiaii iniiai? oaeoi?e aeieeiaiiy aaie?oonoaa.

I?e/eie aaie?oonoaa ?icaeyioo? ye aca?iiae?y oe?eiai ?yaeo oaeoi??a,
iaei? c yeeo yaeythoueny ciai?oi?ie ii a?aeiioaiith aei i?aei?e?inoaa ?
ia ieo o i?aei?e?inoaa a?iiaaenueeiai oa?/oaaiiy iaia? i?aeoe/ii?
iiaeeeaino? aieeaaoe aai oeae aieea iiaea aooe neaaeei. ?io? oaeoi?e
aioo??oiueiai oa?aeoa?o. sse i?aaeei, oey a?oia oaeoi??a aaciina?aaeiuei
caeaaeeoue a?ae i?aai?caoe?? ?iaioe ia naiiio i?aei?e?inoa?
a?iiaaenueeiai oa?/oaaiiy. Aaie?oonoai /ano?oa anueiai yaey?oueny
?acoeueoaoii ni?eueiiai ? iaeii/aniiai aieeao an?o oaeoi??a.

Cai?iiiiiaaia eeaneo?eaoe?y oaeoi??a aeieeiaiiy aaie?oonoaa
i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy ia? no?oeoo?o, ca?aeii yei? aei
iniiaieo ciai?oi?o oaeoi??a a?aeiinyoueny:

– e?eciaee noai oe?a?inueei? aeiiii?ee;

– iie?oe/ia ianoaa?euei?noue noni?euenoaa;

– cieaeaiiy e?eueeino? niiaeeaa/?a ? ??aiy ?o aeioiae?a;

– iecueeee ??aaiue aeei?enoaiiy aeinyaiaiue iaoee ? oaoi?ee;

– aeaiia?ao?/ia noaiiaeua noni?euenoaa;

– eiieo?aioe?y ?c noi?iie ?ioeo i?aeie?inoa;

– aaie?oonoai ia?oia??a-ai?aeiee?a.

Aioo??oi? oaeoi?e aeieeiaiiy aaie?oonoaa i?aaenoaaeai? ne?aeoth/eie
ae?iaie/eie oaeoi?aie:

– iaaeinoaoi?noue aai iiaia a?aenooi?noue ?iaanoeoe?eieo aeeaaeaiue;

– a?aenooi?noue ia?eaoeiao;

– ia?aoe?iiaeueia aeei?enoaiiy iniiaieo oiiae?a ? o?oaeiaeo ?ano?n?a;

– aenieee ??aaiue aeo?ao ae?iaieoeoaa oa ia?ao.

Aei aioo??oi?o oaeoi??a, ye? iia’ycai? c oi?aae?iiyi i?aei?e?inoaa
iaeaaeaoue:

– iaaeinoaoiy eiiiaoaioi?noue ea??aieea ? oi?aae?inueeeo eaae??a;

-neaaea eaae?iaa iie?oeea;

-iaaeineiiaea iia?aoeaia oa no?aoaa?/ia ieaioaaiiy;

– iaaeinoaoi?noue noeioethaaiiy i?aoe?.

Aecia/aii ?aii? iciaee aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy, iniiaieie c yeeo yaeythoueny:

– nei?i/aiiy iiieoo ia i?iaeoeoe?th oa iineoae i?aei?e?inoaa;

– iaaaoeaia ?aaeoe?y ia?oia??a ii a?ciano, iinoa/aeueiee?a, e?aaeeoi??a
ia caoiaee, i?iaaaeai? i?aei?e?inoaii;

– iacaaeiaieueiyth/ee ia?oia??a noai o?iainiaeo ca?o?a;

– iaaaoeai? ?acoeueoaoe aoaeeoi?nueeeo ia?aa??ie;

– ca?eueiaiiy ca aeaniei aaaeaiiyi c i?aei?e?inoaa i?ia?aeieo nia-

oe?ae?no?a.

Cai?iiiiiaaii nenoaio iiia?aaeaeaiiy aaie?oonoaa i?aei?e?inoa
a?iiaaenueeiai oa?/oaaiiy.

Ca?aeii aeaii? nenoaie, iiia?aaeaeaiiy aaie?oonoaa aecia/aii o aeaio
?aaeeiao ainiiaea?thaaiiy: naii?aaoeyoe?y ? aea?aeaaia ?aaoethaaiiy. I?e
oeueiio a?aei?/a?oueny, ui iniiai? ?ene iiia?aaeaeaiiy aaie?oonoaa
i?aei?e?inoa aoaeooue aecia/aoeny a naiiae?th/iio ?aaeei?
ainiiaea?thaaiiy. Oi?ie aea?aeaaiiai aieeao eeoa noai?ththoue oiiae aeey
“iiia?aaeaeaiiy aaie?oonoaa cieco”.

O a?aeiia?aeiino? c i?iaaaeaiei aeine?aeaeaiiyi, iiia?aaeaeaiiy
aaie?oonoaa i?aei?e?inoa o naiiae?th/iio ?aaeei? i?aaenoaaeaii
ne?aeoth/eie iaoiaeaie:

– aiae?c aaccaeoeiaino?;

– aeyaeaiiy iiia?aaeaeoaaeueieo neaiae?a aai ?aii?o iieaciee?a
iaaeaaiiieo/iino?;

– aeei?enoaiiy ?ic?aooieiaeo o?iainiai-aeiiii?/ieo iieaciee?a aeey
ia?aaeaa/aiiy aaie?oonoaa oa eiai caiia?aaiiy.

I?aai?caoe?eii-aeiiii?/i? i??e aea?aeaaiiai ?aaoethaaiiy a ?aieao
nenoaie iiia?aaeaeaiiy aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy aeeth/athoue oae? aeiiii?/i? ?aaoeyoi?e ye iiaeaoeia?
i?eueae, ?iaanoeoe?eiee iiaeaoeiaee e?aaeeo, i?enei?aio aii?oecaoe?th.

O ae?oaiio ?icae?e? – “O?iainiaee aiae?c – ye oiiaa nai?/aniiai
aeyaeaiiy ? iiia?aaeaeaiiy iiaeeeaiai aaie?oonoaa ainiiaea?thth/iai
noa’?eoa” aeine?aeaeaii no/aniee o?iainiaee noai i?aei?e?inoa
a?iiaaenueeiai oa?/oaaiiy ??cieo oei?a oa oi?i aeaniino? o iai?yieao
ieaoini?iiiaeiino?, ae?eiai? aeoeaiino? ? o?iainiai? no?eeino?,
cai?iiiiiaaii iaoiaeeeo o?iainiaiai aiae?co uiaei nai?/aniiai aeyaeaiiy
i?e/ei aaie?oonoaa oa iaa?oioiaaii iiaeeea?noue canoinoaaiiy ?? aeey
oe??? a?oie i?aei?e?inoa.

A ?acoeueoao? i?iaaaeaiiy aiae?co ieaoini?iiiaeiino?, ae?eiai?
aeoeaiino? ? o?iainiai? no?eeino? aecia/ai? i?e/eie ci?i o o?iainiaiio
noai? i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy:

– i?aeoe/ii an? aeine?aeaeai? i?aei?e?inoaa ??cieo oi?i aeaniino? ia
iathoue a aeinoaoi?e e?eueeino? iai?ioieo eioo?a aeey iioi/ii?
ae?yeueiino? ? nai?/aniiai iiaaoaiiy oa?i?iiaeo ciaia’ycaiue;

– o i?aei?e?inoa /anoea a?eueieo a?ioiaeo eioo?a o ae?o/oe? a?ae
?aae?caoe?? a?aenooiy;

– ainiiaea?thth/? noa’?eoe iaaoaeoeaii aeei?enoiaothoue an? iayai?
?ano?ne;

– o 90% aeine?aeaeaieo i?aei?e?inoa cia/aiiy eiao?oe??ioa a?aeiiaeaiiy
ieaoini?iiiaeiino? a 1997 ?ioe? ia a?aeiia?aea? ii?iaoeaiiio, a oea
icia/a?, ui o aeaieo ainiiaea?thth/eo noa’?eo?a a iaeaeeae/ee /an
a?aenooiy ?aaeueia iiaeeea?noue a?aeiiaeoe naith ieaoini?iiiaei?noue;

– iai?ioi?noue iaoa??aeueieo caian?a i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy cieaeo?oueny a eiaeiiio aeine?aeaeaiiio ?ioe? ?c-ca iaae?iiy
iiieoo ia cai?iiiiiaai? i?iaeoeoe?th oa iineoae;

– ye aeaa?oi?nueea oae ? e?aaeeoi?nueea caai?aiaai?noue ia i?ioyc?
aeine?aeaeaiiai ia??iaeo (1994-1997?.?.) c?inoa?;

– no?oeoo?a aeoea?a i?aei?e?inoa ci?ith?oueny a iai?yieo c?inoaiiy
ieoiii? aaae iniiaieo cania?a ca ?aooiie aaaaoi?aciai? ?iaeaenaoe??
aa?oino? iniiaieo oiiae?a. C iaoith i?aaeeueiiai aecia/aiiy oaiio
i?e?inoo ?aaeueieo aeoea?a ii ?o ae?eni?e aa?oino? aoa cae?eniaiee
ia?a?aooiie iniiaieo noaoae aaeaino aeine?aeaeaieo i?aei?e?inoa a oe?ie
ia 01.01.94?. Aiae?c oaiio ci?i ?aaeueieo aeoea?a iieacaa, ui ia i?ioyc?
1994-1997 ?ie?a i?aei?e?inoaa ia ia?iuoaaee nai? iaeii;

– o an?o ainiiaea?thth/eo noa’?eo?a /anoea ?aaeueieo aeanieo eioo?a
cia/ii ieae/a ? a neeaae? o?iainiaeo ?ano?n?a i?aei?e?inoa
ia?aaaaeathoue iiceeia? eiooe;

– i?aei?e?inoaa caeaaei? a?ae e?aaeeoi??a ? ia i?ioyc? aeine?aeaeaiiai
ia??iaeo ia iaee aeanieo iai?ioieo cania?a aeey caaacia/aiiy o?iainiai?
no?eeino?, a ia i?ioyc? 1997 ?ieo o 76,67% ainiiaea?thth/eo noa’?eo?a
aiie acaaae? a?aenooi?;

– iio?aaa a iaoa??aeueieo caianao i?aei?e?inoa a?iiaaenueeiai
oa?/o-aaiiy iie?eaa?oueny a iniiaiiio iiceeiaeie eiooaie;

– ieoiia aaaa caeoeiaeo i?aei?e?inoa ia i?ioyc? aeine?aeaeaiiai ia??iaeo
ca?eueoeeanue c 13,33% a 1994 ?ioe? aei 73,33% a 1997 ?ioe?.

Aeine?aeaeaiiy iieacaei, ui a?aenooi?noue iaoai?cio aaie?oonoaa
aeicaiey? ae?yoe ia ?eieo an?i i?aei?e?inoaai iacaeaaeii a?ae ?o
o?iainiaiai noaio. Oea ia noeioeth? aei aoaeoeaii? ?iaioe ? ni?ey?
c?inoaiith ieao?aeii? e?ece a Oe?a?i?.

?ic?iaeaii eiiieaenio nenoaio iieaciee?a uieaa?oaeueiiai aiae?co
o?iainiaiai noaio i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy c iaoith
aecia/aiiy e?eciaeo neooaoe?e. (oaae.1)

Na?aae iieaciee?a ieaoini?iiiaeiino? a eiiieaenio nenoaio i?iiiio?oueny
aeeth/eoe eiao?oe??io iioi/ii? e?ea?aeiino?, ine?eueee a?i iieaco?
ieao?aei? iiaeeeaino? i?aei?e?inoaa ? cia/aiiy aeaiiai eiao?oe??ioa a
cia/i?e i??? aecia/a?oueny e?euee?noth oiaa?ieo caian?a, ye? a
i?aei?e?inoaao a?iiaaenueeiai oa?/oaaiiy yaeythoueny aenieie?ea?aeieie.

Ine?eueee eiao?oe??io caaaeueii? iai?ioiino? iieaco?, iane?eueee
aoaeoeaii aeei?enoiaothoueny ia i?aei?e?inoa? an? iayai? ?ano?ne,
iacaeaaeii a?ae ?o aeaea?ae, oi a?i oaeiae aeeth/aiee aei cai?iiiiiaaii?
nenoaie iieaciee?a.

?c anueiai iaai?o eiao?oe??io?a o?iainiai? no?eeino? i?iiiio?oueny
canoinoaaoe eiao?oe??io aaoiiii??, oae ye a?i oa?aeoa?eco? nooi?iue
o?iainiai? iacaeaaeiino? i?aei?e?inoaa a?ae e?aaeeoi??a, eiao?oe??io
caaacia/aiino? aeanieie caniaaie, aaeaea /ei a?eueoa /anoea aeoea?a
i?aei?e?inoaa noi?iiaaia ca ?aooiie aeanieo iai?ioieo cania?a, oei
iaioee ?ecee o?iainiai? iano?eeino?, a oaeiae eiao?oe??io iaiaa?aiino?,
oae ye a?i iieaco? iane?eueee iia?euei? aeani? aeaea?aea cania?a
i?aei?e?inoaa, oiaoi yea /anoeia aeanieo cania?a aeeaaeaia a iai?ioi?
caniae.

I?e aiae?c? o?iainiai? no?eeino? i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy
aaaeeeaa ?ieue iaeaaeeoue iieacieeai ?aioaaaeueiino?. Oiio a iaoiaeeeo
uieaa?oaeueiiai aiae?co o?iainiaiai noaio i?aei?e?inoa ?aeiiaiaeo?oueny
aeeth/eoe eiao?oe??io ?aioaaaeueiino? aeanieo cania?a, oae ye oea
eeth/iaee ?iaanoeoe?eiee iieaciee, yeee oa?aeoa?eco? i?eaooeia?noue a
?ic?aooieo ia a?ioiao iaeeieoeth aeeaaeaiiy aeanieo cania?a.

O?ao?e ?icae?e – “Aeiiii?/ia iaa?oiooaaiiy iie?oeee caiia?aaiiy
aaie?oonoaa i?aei?e?inoaa” i?noeoue ?acoeueoaoe aeine?aeaeaiiy uiaei
caiia?aaiiy aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy: ?ic?iaeo
i?aai?caoe?eii-aeiiii?/iiai iaoai?cio caiia?aaiiy aaie?oonoaa oa
?aeiiaiaeaoe?? ii eiai ?aae?caoe??, iaoiaeeeo aecia/aiiy ?iia??iino?
aaie?oonoaa oa iaoai?ci iiaoaiiiai aeaaaeaiiy i?aei?e?inoa
a?iiaaenueeiai oa?/oaaiiy ?c e?eciaiai noaio.

Cai?iiiiiaaiee i?aai?caoe?eii-aeiiii?/iee iaoai?ci caiia?aaiiy
aaie?oonoaa, yeee i?noeoue iia?aoeaio ? no?aoaa?/io i?ia?aie.

Iniiaia nooue oeueiai iaoai?cio – ?ic?iaea iia?aoeaii? oa no?aoaa?/ii?
i?ia?ai.

Iia?aoeaia i?ia?aia iiaeiia ia?aaeaa/aoe nai?/anio ae?aaiinoeeo
o?iainiaiai noaio, aeey i?iaaaeaiiy yei? ?aeiiaiaeo?oueny canoiniaoaaoe
eiiieaenio nenoaio iieaciee?a uieaa?oaeueiiai aiae?co o?iainiaiai noaio
i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy oa ne?aeoth/? iia?aoeai? caoiaee:

– i?eaiooaaiiy i?iaeoeoe?? o?eueee ia i?aenoaa? aea/aiiy iiieoo;

– caaacia/aiiy aeniei? yeino? eoe?ia?ii? i?iaeoeoe?? oa ianeoaiaoaaiiy
a?aea?aeoaa/?a;

– aaaaeaiiy aeiaeaoeiaeo iineoa;

– i?eaeaaiiy i?aei?e?inoaaie i?iaeoeo?a oa?/oaaiiy o?eueee o noa’?eo?a
i?aei?e?iieoeueei? ae?yeueiino? – ieaoiee?a iiaeaoeo ia aeiaeaio
aa?o?noue c iaoith a?aeianaiiy niea/aiiai iiaeaoeo aei iiaeaoeiaiai
e?aaeeoo;

-iie?oeea iaiaaeaiiai athaeaeaoo;

– eiio?ieue ca nai?/aniei iiaaoaiiyi aeaa?oi?nueei? ? e?aaeeoi?nueei?
caai?aiaaiino?;

– eaae?ia? ci?ie;

– oe??ieaiiy aeenoeeie?ie.

No?aoaa?/ia i?ia?aia aeiiii?/ii? eiioeaioe?? caiia?aaiiy aaie?oonoaa
ia?aaeaa/a? oae? i?aei?ia?aie: oi?aae?inueeo, ia?eaoeiaiao ? oaoi?/io.

Oaaeeoey 1 – Aeai?eoi o?iainiaiai aiae?co i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy

?

i/i Iaeiaioaaiiy

iieacieeaIicia- /aiiyOi?ioea

?ic?a-Ii?iaoeaia

cia/aiiy?ioi?iaoe?eia

caaacia/aiiy ooieo Ca?o. oi?-iaIiia? ?yaeea1.Eiao?oe??io
iioi/ii? e?ea?aeiino? Ei.e.IA

II 2,0-2,5 1(150+320)

750 2.Eiao?oe??io caaaeueii? iai?ioiino? Ec.i.A?

AI*ei a?eueoa, oei aeua iioaioe?ae i?aei?e?inoaa1,2 010(O2)
350(O1)3.Eiao?oe??io aaoiiii?? Ea.AC

AI0,6 1490 (O1)

350 (O1)4.Eiao?oe??io caaacia/aiino? aeanieie caniaaie

Ecaa.AIC

IA 0,1 1(490-070)O1 (150+320)O15.Eiao?oe??io iaiaa?aiino?
aeanieo cania?a Ei.a.c.AIC

AC??no iieacieea iiceoeaii oa?aeoa?eco? ae?yeuei?noue i?aei?e?inoaa
1(490-070)O1 490(O1)6.Eiao?oe??io ?aioaaaeueiino? aeanieo cania?a
E?.a.c.*I

AC*ei a?eueoa, oai aeua ii-oaioe?ae i?aei?e?inoaa 1,2(090-200)o2

490(O1)

?ic?iaeai? ? iaa?oioiaai? i?aeoe/i? ?aeiiaiaeaoe?? ii ?aae?caoe??
cai?iiiiiaaiiai i?aai?caoe?eii-aeiiii?/iiai iaoai?cio caiia?aaiiy
aaie?oonoaa, iniiaieie c yeeo yaeythoueny:

-oi?ioaaiiy, ?icaeoie ? aoaeoeaia aeei?enoaiiy ia?niiaeo i?ae-i?e?inoaa;

– coai?aiiy ?aeeii? o?iainiai-aeiiii?/ii? neoaeae ia aac? ia’?aeiaiiy
ieaiiai-aeiiii?/iiai, o?iainiaiai a?aeae?e?a oa aooaaeoa??? c iaoith
iineeaiiy aiae?oe/ieo ooieoe?e ? ooieoe?e oi?aae?iiy o?iainaie;

– i?iaaaeaiiy oaeoi?eiaiaeo iia?aoe?e i?ae eiia?oe?eiei aaieii ?
i?ae-i?e?inoaii a?iiaaenueeiai oa?/oaaiiy oa aeei?enoaiiy aaenae?a c
iaoith iiaaoaiiy aeaa?oi?nueei? oa e?aaeeoi?nueei? caai?aiaaiino?;

– noai?aiiy iioeiaeueii? i?aai?caoe?eii? no?oeoo?e oi?aae?iiy, yea e?aua
anueiai a?aeiia?aeaea a oe?eyi ? caaea/ai i?aei?e?inoaa a?iiaaenueeiai
oa?/oaaiiy;

– cae?eniaiiy ooieoe?e ia?eaoeiao ia na?aaei?o aai iaeeo ii ?ici??o
i?aei?e?inoaao a?iiaaenueeiai oa?/oaaiiy aeiiii?/ieie neoaeaaie /e
noai?aieie a?oiaie ?c i?ia?aeieo niaoe?ae?no?a, a ia e?oiieo
i?aei?e?inoaao – ia?eaoieiaaie c aeuith i?ioan?eiith ina?oith;

– aeei?enoaiiy iao?aaeeoe?eieo i?aeoiae?a a iiiaeaii? ? ?icaeoeo
iaoa??aeueii-oaoi?/ii? aace i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy i?e
aeiiiiic? e?ceiao.

?ic?iaeaia ? iaa?oioiaaia iaoiaeeea aecia/aiiy ?iia??iino? aaie?oonoaa a
no/anieo aeiiii?/ieo oiiaao.

I?iaaaeaiiy o?iainiaiai aiae?co i?aei?e?inoa a iai?yieao
ieaoini?iiiaeiino?, ae?eiai? aeoeaiino? oa o?iainiai? no?eeino?
aeicaieeei c?iaeoe aeniiaie, ui iaieaoini?iiiaei?noue, o?iainiaa
iano?ee?noue oa caeoeia?noue – ?iaeeeaoi?e iiaeeeaiai aaie?oonoaa.
Aenia?oia oa ?aeoeiaiaa ioe?iea a?aeiinieo iieaciee?a iieacaea, ui oaeo
aaie?oonoaa iiaea aecia/aoeny cia/aiiyie o?ueio, iaea?eueo aaaeeeaeo
eiao?oe??io?a: iioi/ii? e?ea?aeiino?, aaoiiii?? oa ?aioaaaeueiino?
aeanieo cania?a. Iaoaiaoe/ia iiaeaethaaiiy aeicaieeei ?ic?iaeoe
aeiiii?ei-noaoenoe/io iiaeaeue aecia/aiiy ?iia??iino? aaie?oonoaa
i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy:

E?.a. = Ei.e. + 3,33 Ea. + 5,71E?.a.c.,
( 1 )

aea E?.a. – eiao?oe??io ?iia??iino? aaie?oonoaa;

Ei.e. – eiao?oe??io iioi/ii? e?ea?aeiino?;

Ea. – eiao?oe??io aaoiiii??;

E?.a.c. – eiao?oe??io ?aioaaaeueiino? aeanieo cania?a.

Eiii’thoa?ia ia?iaea a?aeiia?aeii? ?ioi?iaoe??, i?iaaaeai? ?ic?aooiee
aeicaieeee ?ic?iaeoe ? ?aeiiaiaeoaaoe oeaeo eiao?oe??io?a ?iia??iino?
aaie?oonoaa. (oaae.2)

Oaaeeoey 2 – Ioe?iee ?iia??iino? aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy

Eiao?oe??io ?iia??iino? aaie?oonoaaIiia??i?noue aaie?oonoaa6,0 ?
aeuaiecueea5,99-5,30iiaeeeaa5,29-3,49aeniea3,48 ? ieae/aaeoaea aeniea

Ai?iaaoe?y canoinoaaiiy ?ic?iaeaii? iaoiaeeee ia i?ioyc? aeine?aeaeaiiai
ia??iaeo iieacaea, ui c eiaeiei ?ieii c?inoa? e?euee?noue i?aei?e?inoa c
aenieith ?iia??i?noth aaie?oonoaa.(oaae.3)

Oaaeeoey 3 – ?iia??i?noue aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy i.Noie oa Noinueei? iaeano?

?iia??i?noue aaie?oonoaaIeoiia aaaa i?aei?e?inoa o caaaeuei?e noeoiiino?
i?aei?e?inoa (%) noaiii ia:
01.01.95?.01.01.96?.01.01.97?.01.01.98?.aeoaea
aeniea23,3366,6780,086,67aeniea23,3313,3310,03,33iiaeeeaa13,346,673,333,
33iecueea40,013,336,676,67

Cai?iiiiiaaii iaoai?ci iiaoaiiiai aeaaaeaiiy i?aei?e?inoaa
a?iiaaenueeiai oa?/oaaiiy ?c e?eciaiai noaio.

Aeine?aeaeaiiy ainiiaea?nueei? ae?yeueiino? i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy aea? i?aenoaao aaaaeaoe, ui i?e aeei?enoaii? i?aai?caoe?eii-
aeiiii?/iiai iaoai?cio caiia?aaiiy aaie?oonoaa ?nio? iine?aeiaiee
ca’ycie i?ae cai?iiiiiaaieie ioe?ieaie ?iia??iino? aaie?oonoaa. Oea
aeicaieeei ?ic?iaeoe iaoai?ci iiaoaiiiai aeaaaeaiiy i?aei?e?inoaa
a?iiaaenueeiai oa?/oaaiiy ?c e?eciaiai noaio, yeee aoei ai?iaiaaii ia
i?eeeaae? aeoe?iia?iiai oiaa?enoaa cae?eoiai oeio ?anoi?aio “E?enoae” i.
Noie. (?en.1)

Aeine?aeaeaiiy o?iainiaiai noaio oeueiai i?aei?e?inoaa iieacaei, ui aiii
iaieaoini?iiiaeia, ia i?ioyc? 1994-1997 ?ie?a ia ia?iuoaaei nai? iaeii ?
a neeaae? o?iainiaeo ?ano?n?a ia?aaaaeathoue iiceeia? eiooe. A 1997
?ioe? AOCO ?anoi?ai “E?enoae” ia iaei aeanieo iai?ioieo cania?a aeey
caaacia/aiiy o?iainiai? no?eeino?. Noaiii ia 01.01.98?. i?aei?e?inoai
caeoeiaa. ?ic?aooiie eiao?oe??ioa ?iia??iino? aaie?oonoaa iieacaa, ui
oea oiaa?enoai aeyaeeinue ia i?enoiniaaiei aei iiaeo oiia
ainiiaea?thaaiiy ? ia? aeoaea aenieo ?iia??i?noue aaie?oonoaa.

Ai?iaaoe?y iaoai?cio iiaoaiiiai aeaaaeaiiy i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy ?c e?eciaiai noaio iieacaea, ui AOCO ?anoi?ai “E?enoae”
ciiaea oieeiooe aaie?oonoaa ? caaacia/eoue aenieo
eiieo?aioini?iiiaei?noue. (oaae.4)

?en.1 Iaoai?ci iiaoaiiiai aeaaaeaiiy i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy ?c e?eciaiai noaio.

Oaaeeoey 4 – Aeeiai?ea iniiaieo iieaciee?a aecia/aiiy e?eciaiai noaio
AOCO ?anoi?aio “E?enoae”

Iacaa

iieacieea01.01.98?.01.07.98?.01.01.99?.01.07.99?.Eiao?oe??io iioi/ii?
e?ea?aeiino?0,96

1,572,743,33Eiao?oe??io caaaeueii?
iai?ioiino?0,470,640,730,77Eiao?oe??io

aaoiiii??0,290,570,750,79Eiao?oe??io caaacia/aiino? aeanieie
caniaaie-0,040,360,630,70Eiao?oe??io iaiaa?aiino?

aeanieo cania?a-0,090,430,570,61Eiao?oe??io ?aioaaaeueiino? aeanieo
cania?a-0,0020,0040,010,015Eiao?oe??io ?iia??iino?
aaie?oonoaa1,913,495,316,05

AENIIAEE

1. Ocaaaeueiaii iniiai? i?aeoiaee aei aecia/aiiy nooiino? aaie?oonoaa,
noi?ioeueiaaii eiai aecia/aiiy ? aena?oeai? i?e/eie ianai?/aniiai
ai?iaaaeaeaiiy iaoai?ci?a aaie?oonoaa.

2. Aeyaeai? iniiai? ciai?oi? oa aioo??oi? oaeoi?e aeieeiaiiy aaie?oonoaa
i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy ? cai?iiiiiaaia ?o eeaneo?eaoe?y.

3. Aecia/aii ?aii? iciaee aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy.

4. Aea/aiiy oa ocaaaeueiaiiy aeina?aeo a?o/eciyieo oa ca?oa?aeieo
a/aieo-aeiiii?no?a aeaei iiaeeea?noue cai?iiiioaaoe nenoaio
iiia?aaeaeaiiy aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy, yea
ia?aaeaa/a? aecia/aiiy aeaio ?aaeei?a ainiiaea?thaaiiy: naii?aaoeyoe?th
? aea?aeaaia ?aaoethaaiiy.

5. ?icaeyioaoe ??ci? oi/ee ci?o a?aeiinii iiiyooy o?iainiaiai noaio
i?aei?e?inoaa, a aeena?oaoe??? aecia/aii, ui oea iiiyooy eiiieaenia, yea
a?aeia?aaea? an? noi?iie o?iainiai-ainiiaea?nueei? ? aeiiii?/ii?
ae?yeueiino?, aecia/a?oueny nenoaiith a?aeiia?aeieo aa?aaiaaieo
iieaciee?a ? oa?aeoa?eco? eiieo?aioini?iiiaei?noue i?aei?e?inoaa, eiai
iioaioe?ae a ae?eiaiio ni?a?ia?oieoeoa?, a oaeiae ioe?ith?, a ye?e i???
aa?aioiaai? aeiiii?/i? ?ioa?ane naiiai i?aei?e?inoaa.

6. I?iaaaeaiiy ioe?iee ieaoini?iiiaeiino?, ae?eiai? aeoeaiino? ?
o?iainiai? no?eeino? i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy ??cieo
aeae?a ? oi?i aeaniino? aeicaieeei aecia/eoe i?e/eie ci?i o o?iainiaiio
noai? aeine?aeaeaieo noa’?eo?a ainiiaea?thaaiiy

7. A oiiaao ianoaa?eueii? aeiiii?ee c iaoith caiia?aaiiy aaie?oonoaa,
i?aei?e?inoaai cai?iiiiiaaia eiiieaenia nenoaia iieaciee?a
uieaa?oaeueiiai aiae?co ainiiaea?nueei? ae?yeueiino?.

8. Aeey i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy ?ic?iaeaiee
i?aai?caoe?eii-aeiiii?/iee iaoai?ci caiia?aaiiy aaie?oonoaa oa aecia/ai?
? iaa?oioiaai? i?aeoe/i? ?aeiiaiaeaoe?? ii ?aae?caoe?? aeuaaeacaiiai
iaoai?cio.

9. Aeine?aeaeaiiy o?iainiaiai noaio i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy aeicaieeei ?ic?iaeoe ? iaa?oiooaaoe aeiiii?ei-noaoenoe/io
iiaeaeue aecia/aiiy ?iia??iino? aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy, ?aeiiaiaeoaaoe a?aeiia?aeio oeaeo eiao?oe??io?a ?iia??iino?,
a oaeiae cai?iiiioaaoe iaoai?ci iiaoaiiiai aeaaaeaiiy i?aei?e?inoa
a?iiaaenueeiai oa?/oaaiiy ?c e?eciaiai noaio.

NIENIE IIOAEIEIAAIEO ?IAIO

1. Ia?oeiaiei A.I. Eiioeaioe?y caiia?aaiiy aaie?oonoaa i?aei?e?inoa.
// A?niee Oe?a?inueei? aeaaeai?? aaie?anueei? ni?aae.
Iaoeiai-oai?aoe/iee oa i?aeoe/iee aeo?iae, i. Noie, 1997, N2. n. 6-8.

2. Ia?oeiaiei A.I. O?iainiaee aiae?c ye can?a caiia?aaiiy aaie?oonoaa.
// A?niee Noinueeiai aea?aeaaiiai aa?a?iiai oi?aa?neoaoo: Iaoeiai-
iaoiaee/iee aeo?iae. Na??y: O?iaine ? e?aaeeo. – N2(3), Aeione 2. i.
Noie, 1997. n. 105-108.

3. Ia?oeiaiei A.I. I?aai?caoe?eii-aeiiii?/iee iaoai?ci caiia?aaiiy
aaie?oonoaa. //A?niee Noinueeiai aea?aeaaiiai aa?a?iiai oi?aa?neoaoo:
Iaoeiai-iaoiaee/iee aeo?iae. Na??y: O?iaine ? e?aaeeo. – N2(3), Aeione
2. i. Noie, 1997. n. 116-118.

4. Ia?ouiaiei A.I. Eeanneoeeaoeey iniiaiuo oaeoi?ia ianinoiy-oaeueiinoe
(aaie?ionoaa) i?aaei?eyoee ieoaiey.// Aeooaeuei? iaoeiai-iaoiaee/i?
i?iaeaie a i?aeaioiaoe? niaoe?ae?no?a aeui? eaae?o?eaoe?? aeey oi?a?ae?
? oa?/o-aaiiy: Ca??iee iaoeiaeo i?aoeue. *anoeia 2. – Oa?e?a, OAeAOIO,
1998. n.61-63.

5. Ia?ouiaiei A.I. Aaie?ionoai – eino?oiaio ?uii/iie yeiiiieee Oe?aeiu.
// Aeooaeuei? iaoeiai-iaoiaee/i? i?iaeaie a i?aeaioiaoe? niaoe?ae?no?a
aeui? eaae?o?eaoe?? aeey oi?a?ae? ? oa?/oaaiiy: Ca??iee iaoeiaeo
i?aoeue.*anoeia 2. – Oa?e?a, OAeAOIO, 1998. n.76 – 78.

AIIOAOe??

Ia?oeiaiei A.I. Caiia?aaiiy aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy. – ?oeiien.

Aeena?oaoe?y ia caeiaoooy a/aiiai nooiaiy eaiaeeaeaoa aeiiii?/ieo iaoe
ca niaoe?aeuei?noth 08.07.05 – aeiiii?ea oi?a?ae? oa iineoa. Oa?e?anueea
aea?aeaaia aeaaeai?y oaoiieia?? oa i?aai?caoe?? oa?/oaaiiy. Oa?e?a,
1999.

Aeena?oaoe?y i?enay/aia ieoaiiyi aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai
oa?/oaaiiy oa eiai caiia?aaiith oeyoii ?ic?iaee ? ?aae?caoe??
aeiiii?/ii? iie?oeee caiia?aaiiy aaie?oonoaa.

A aeena?oaoe?ei?e ?iaio? noi?ioeueiaaii oaeineiiaeaia aecia/aiiy iiiyooy
“aaie?oonoai” ? ?ice?eoi eiai aeiiii?/io nooi?noue, aecia/ai? ciai?oi?
oa aioo??oi? oaeoi?e aaie?oonoaa i?aei?e?inoa a?iiaaenueeiai oa?/oaaiiy,
eiai ?aii? iciaee, a oaeiae iniiai? iai?yiee caiia?aaiiy aaie?oonoaa.
Cai?iiiiiaai? eiiieaenia nenoaia iieaciee?a uieaa?oaeueiiai o?iainiaiai
aiae?co c iaoith nai?/aniiai aeyaeaiiy i?e/ei aaie?oonoaa,
i?aai?caoe?eii-aeiiii?/iee iaoai?ci caiia?aaiiy aaie?oonoaa ? i?aeoe/i?
?aeiiaiaeaoe??? ii eiai ?aae?caoe??. ?ic?iaeaia ? iaa?oioiaaia
aeiiii?ei-noaoenoe/ia iiaeaeue aecia/aiiy ?iia??iino? aaie?oonoaa,
?aeiiaiaeiaaia a?aeiia?aeia oeaea eiao?oe??io?a ?iia??iino? aaie?oonoaa
? cai?iiiiiaaiee iaoai?ci iiaoaiiiai aeaaaeaiiy i?aei?e?inoaa ?c
e?eciaiai noaio noaio.

Eeth/ia? neiaa: Aaie?oonoai, caiia?aaiiy, o?iainiaee aiae?c,
ieaoini?iiiae-i?noue, o?iainiaa no?ee?noue, i?aei?e?inoai a?iiaaenueeiai
oa?/oaaiiy.

Ia?ouiaiei A.I. I?aaeioa?auaiea aaie?ionoaa i?aaei?eyoee iauanoaaiiiai
ieoaiey. – ?oeiienue.

Aeenna?oaoeey ia nieneaiea o/aiie noaiaie eaiaeeaeaoa yeiiiie/aneeo iaoe
ii niaoeeaeueiinoe 08.07.05 – yeiiiieea oi?aiaee e oneoa. – Oa?ueeianeay
ainoaea?noaaiiay aeaaeaiey oaoiieiaee e i?aaiecaoeee ieoaiey. Oa?ueeia,
1999.

Aeenna?oaoeey iinayuaia aii?inai aaie?ionoaa i?aaei?eyoee iauanoaaiiiai
ieoaiey e aai i?aaeioa?auaieth iin?aaenoaii ?ac?aaioee e ?aaeecaoeee
yeiiiie/aneie iieeoeee i?aaeioa?auaiey aaie?ionoaa.

A aeenna?oaoeeiiiie ?aaioa noi?ioee?iaaii oniaa?oainoaiaaiiia
ii?aaeaeaiea iiiyoey “aaie?ionoai” e ?ane?uoa aai yeiiiie/aneay
nouiinoue, ii?aaeaeaiu aiaoiea e aioo?aiiea oaeoi?u aaie?ionoaa
i?aaei?eyoee iauanoaaiiiai ieoaiey, aai ?aiiea i?eciaee, a oaeaea
iniiaiua iai?aaeaiey i?aaeioa?auaiey aaie?ionoaa. I?aaeeiaeaiu
eiiieaeniay nenoaia iieacaoaeae aaeaeaa?oaeueiiai oeiainiaiai aiaeeca n
oeaeueth naiaa?aiaiiiai auyaeaiey i?e/ei aaie?ionoaa,
i?aaiecaoeeiiii-yeiiiie/aneee iaoaieci i?aaeioa?a-uaiey aaie?ionoaa e
i?aeoe/aneea ?aeiiaiaeaoeee ii aai ?aaeecaoeee. ?ac?aaioaia e iainiiaaia
yeiiiieei-noaoenoe/aneay iiaeaeue ii?aaeaeaiey aa?iyoiinoe aaie?ionoaa,
?aeiiaiaeiaaia niioaaonoaothuay oeaea eiyooeoeeaioia aa?iyoiinoe
aaie?ionoaa e i?aaeeiaeai iaoaieci iiyoaiiiai auaaaeaiey i?aaei?eyoey ec
e?eceniiai ninoiyiey.

Eeth/aaua neiaa: Aaie?ionoai, i?aaeioa?auaiea, oeiainiaue aiaeec,
ieaoaaea-niiniaiinoue, oeiainiaay onoie/eainoue, i?aaei?eyoea
iauanoaaiiiai ieoaiey.

Martynenko V.P. Prevention of Public Catering Enterprises Bankruptcy.-
Manuscript.

The disirtation on competition of scientific degree of the candidate of
economic sciences on speciality 08.07.05 – economy of trade and
services. – Kharkiv State Academy of Foot Scie nces and Management,
Kharkiv,1999.

Subject – matter of the thesis are the guestions concerning prevention
of public catering enterprises bankruptcy by means of development and
implementation of Economic Bankruptcy Prevention Policy.

In the thesis the definition of the notion “bankruptcy” is clarified,
the economic essence of the notion is discovered, the exterior and
interior factors of bunkruptcy at public catering enterprises are
defined and their classification is given. The system of prevention of
bankruptcy is developed and offered. According to this system prevention
of bankruptcy is defined in two modes of management: self-management and
state management.

Examination and generalization of literary sources and management
practice has shown that prevention of bankruptcy in a self – management
mode can be defined with the following methods: analysis of
losslessness, revelation of preventive signals, use of calculation
financial – economic indexes which are aimed to reveal the crucial
situations.

Organization – economic measures of state management are represented
by the following measures: tax priviles, tax credits, accelerated
amortization.

In the work the assessment of solvency, bussiness activity and financial
stability of the investigated public catering enterprises of different
kinds and property forms is carried out. The integrated index system of
quartery financial analysis is offered. The aim of it is in time
revelation of bankruptcy reasons. The economical concept of prevention
of bankruptcy is developed.This concept includes efficient and strategic
programmes and practical recommendations on the concept adoption as
well.

In the thesis the great part of practical recommendations on prevention
of bankruptcy at public catering enterprises is devoted to manufacture
of high quality produce based only on the analysis of demand ;
procurement of raw materials only from value – added tax ( VAT ) payers
; debt receivable and account payable repayment control with the help of
factoring and bills ; creation of a common financial – economic service
; use of leasing aimed to provide high organizational – technical
manufacture standard ; introduction of marketing and additional service
such as cooking of ordered dishes and products at consumer’s, delivery
of cookery products to different firms staff.

In the thesis an economic and statistic model of determination of
bankruptcy probability at public catering enterprises is developed and
substantiated. An appropriate scale of bankruptcy probability
coefficients is recommended and the mechanism of in stages taking an
enterprise out the prebankruptcy state is offered.

Aprobation of the economic and statistic model, the scale of bankruptcy
probability and the mechanism of in stages taking a public catering
enterprise out the prebankruptcy state has shown that their adoption
will let managing subjects avoid bankruptcy and provide high competitive
ability in the nearest and distant future.

The main results of the thesis investigations were applied in work of
public catering enterprises.

Key words: Aankruptcy, prevention, financial analysis, solvency,
financial stability, public catering enterprise.

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