лекц 3 4
TRANSCRIPT
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ЛЕКЦ № 3-4 ÇÀÐÄÀË - ¯ÉËÄÂÝÐËÝËÈÉÍ ÕÝÌÆÝÝ
– ÀØÃÈÉÍ
ÕÀÌÀÀÐËÛÍ ØÈÍÆÈËÃÝÝ
(“COST – VOLUME – PROFIT” ANALYSIS )
Õèчýýëèéí èíäåêñ: ВА308
Íîîãäîõ êðåäèò: 3
Ñóäëàõ ìýðãýæèë: ÑÌ – 4, НББ-4
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ÑÝÄÂÈÉÍ ÀÃÓÓËÃÀ
I. Çàðäàë -¿éëäâýðëýëèéí õýìæýý – Àøãèéí
õàìààðëûí øèíæèëãýýíèé çîðèëãî, õàìðàõ õ¿ðýý
II. Çàðäëûí á¿òýö áà ¿éë àæèëëàãààíû õºø¿¿ðýã
III. Õóãàðëûí öýã ò¿¿íèéã òîîöîæ ãðàôèêò ä¿ðñëýõ
íü
IV. Àþóëã¿é áàéäëûí õÿçãààð, ò¿¿íèé õàðüöààã
òîîöîõ íü
V. Çàðäàë ¿éëäâýðëýëèéí õýìæýý àøãèéí
õàìààðëûí øèíæèëãýýíèé ïðàêòèê
õýðýãëýý, äóòàãäàëòàé òàëóóä
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Çàðäàë - ¯éëäâýðëýëèéí õýìæýý – Àøãèéí
õàðèëöàí õàìààðëûí øèíæèëãýý íü ¿éëäâýðëýñýí
á¿òýýãäýõ¿¿íèé á¿òýö, áîðëóóëñàí
á¿òýýãäýõ¿¿íèé òîî õýìæýý, ò¿¿íèéã
¿éëäâýðëýæ, áîðëóóëàõàä ãàðàõ
çàðäàë, òýäãýýðèéã áîðëóóëñíààñ îëîõ àøãèéí
õîîðîíäîõ õàðèëöàí õàìààðëûã
øèíæèëæ, óäèðäëàãûí áîãèíî õóãàöààíû øèéäâýð
ãàðãàõàä àøèãëàãääàã óõàë õýðýãë¿¿ð þì.
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Çàðäàë - ¯éëäâýðëýëèéí õýìæýý – Àøãèéí õàðèëöàíõàìààðëûí øèíæèëãýýíèé çîðèëãûã “Òºëºâëºñºí àøãèéãîëîõîä øààðäàãäàõ á¿òýýãäýõ¿¿í ¿éëäâýðëýëèéíá¿òýö áóþó áîðëóóëàëòûí õýìæýýã òîîöîõ ÿâäàë þì”ãýæ òîäîðõîéëæ áîëíî.
Çàðäàë - ¯éëäâýðëýëèéí õýìæýý – àøãèéí õàðèëöàíõàìààðëûí øèíæèëãýý íü
1. Á¿òýýãäýõ¿¿í ¿éë èëãýýíèé ¿íý
2. Á¿òýýãäýõ¿¿íèé òîî õýìæýý áóþó ¿éëäâýðëýëèéí ò¿âøèí
3. Á¿òýýãäýõ¿¿íèé íýãæèä íîãäîõ õóâüñàõ çàðäàë
4. ¯éë àæèëëàãààíû òîãòìîë çàðäàë
5. Áîðëóóëàõ á¿òýýãäýõ¿¿íèé á¿òýö áóþó õîëüö çýðýãõ¿ èí ç¿éë¿¿äèéí õîîðîíäîõ õàðèëöàí õàìààðëûã èæá¿ðíýýð íü àâ ¿çýæ øèíæèëäýã.
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Ýíýõ¿¿ øèíæèëãýýã õèéñíýýð:
¯éëäâýðëýõ á¿òýýãäýõ¿¿íèé íýð òºðëèéã ñîíãîõ
Á¿òýýãäýõ¿¿í, ¿éë èëãýýíèé ¿íèéã òîãòîîõ
Ìàðêåòèíãèéí òàëààð áàðèìòëàõ áîäëîãî áîëîâñðóóëàõ
¯éëäâýðëýëèéí õ¿ èí àäëûã çîõèñòîé ò¿âøèíä àøèãëàõ
Çàðäëûí á¿òöèéã çºâ ñîíãîõ çýðýã îëîí òºðëèéí øèéäâýð
ãàðãàõ áîëîìæòîé áîëäîã
Ýíý øèíæèëãýýíä á¿õ çàðäëóóäûã òîãòìîë áîëîí
õóâüñàõ çàðäàë ãýñýí 2 õýñãýýð àâ ¿çäýã áºãººä
¿¿íèéã òîîöîõîä øóóä çàðäëààð ºðòºã òîîöîõ àðãûã
àøèãëàäàã.
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Øóóä çàðäëààð ºðòºã òîîöîõ àðãà íü á¿òýýãäýõ¿¿í
¿éëäâýðëýëèéí õýìæýýíýýñ øóóä õàìààðàõ
çàðäëóóäûã á¿òýýãäýõ¿¿íèé òîî õýìæýýíä
íîãäóóëàí ºðòºã òîîöîõ àðãà þì.
ªºðººð õýëáýë, ýíý àðãà íü øóóä ìàòåðèàë, øóóä
õºäºëìºð, õóâüñàõ íýìýãäýë çàðäàë ãýõ ìýò
¿éëäâýðëýëèéí õóâüñàõ çàðäëóóäûí
òóñëàìæòàéãààð äóóñààã¿é ¿éëäâýðëýë, áýëýí
á¿òýýãäýõ¿¿í, áîðëóóëñàí á¿òýýãäýõ¿¿íèé
ºðòãèéã òîîöäîã. Õàðèí ¿éëäâýðëýëèéí òîãòìîë
çàðäëóóäûã á¿òýýãäýõ¿¿íèé ºðòºãò îðóóëæ
òîîöäîãã¿é.
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Çàðäàë - ¯éëäâýðëýëèéí õýìæýý – Àøãèéí õàðèëöàí
õàìààðëûí øèíæèëãýý õèéõýä àõèóö îðëîãî, àõèóö
îðëîãûí õàðüöàà, çàðäëûí á¿òýö, ¿éë àæèëëàãààíû
õºø¿¿ðýã, àþóëã¿é áàéäëûí õÿçãààð çýðýã ¿íäñýí
óõàãäàõóóíóóä àøèãëàãääàã .
Àõèóö îðëîãî: Ýíý íü á¿òýýãäýõ¿¿í ¿éë èëãýýã
áîðëóóëñíààñ îëîõ îðëîãîîñ ò¿¿íèéã ¿éëäâýðëýæ
áîðëóóëàõòàé õîëáîãäîæ ãàðñàí õóâüñàõ çàðäëûã
õàñààä ¿ëäýõ îðëîãûí õýñýã þì.
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Àõèóö îðëîãûã äàðààõ áàéäëààð òîìú¸îëæ áîëíî.
Àõèóö îðëîãûã òîãòìîë çàðäàë áîëîí àøãèéí
õýìæýýã àøèãëàí äàðààõ áàéäëààð òîìú¸îëæ áîëíî.
VCTRCM
äàëçàõóâüñàõÍèéòVC
ëîãîîÍèéòTR
õýìæýýëîãûíîàõèóöinMonContributiCM
ð
ð
)ð(arg
FCPCM
äàëçàÒîãòìîëFC
àøèãÍèéòP
ð
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Àõèóö îðëîãûã íèéò ä¿íãýýð íü òîäîðõîéëæ áîëîõîîñ
ãàäíà íýãæ á¿òýýãäýõ¿¿íèé õóâüä òîîöîæ áîëíî.
Àõèóö îðëîãûã íýãæ á¿òýýãäýõ¿¿íèé õóâüä òîîöîõ
íü àøèãò íºëººëºõ õ¿ èí ç¿éëèéã òîîöîõ áîëîìæèéã
îëãîäîã ó èð óäèðäëàãûí äîòîîä çîðèëãîä èë¿¿
íèéöäýã. ¯¿íèéã òîìú¸îëáîë:
vpCM u
äàëçàõóâüñàõíèéòýýãäýõáíýãæv
íýëóóëàõáîíèéãòýýãäýõáíýãæp
àøèãàõèóöíèéòýýãäýõáíýãæCM u
ð¿¿¿
¿ð¿¿¿
¿¿¿
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Àõèóö îðëîãûí õàðüöàà: Áîðëóóëàëòûí îðëîãûí
ä¿íä íîãäîõ àõèóö îðëîãûí õóâü õýìæýý áóþó àõèóö
îðëîãûã áîðëóóëàëòûí îðëîãîä õàðüöóóëñàí
õàðüöààã àõèóö îðëîãûí õàðüöàà ãýíý. ¯¿íèéã
äàðààõ áàéäëààð òîìú¸îëæ áîëíî.
TR
CMCM r
ëîãîîÍèéòTR
ëîãîîÀõèóöCM
üöààõàëîãûíîÀõèóöCM r
ð
ð
ðð
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Àõèóö îðëîãûí õàðüöààã àøèãëàí áîðëóóëàëòûí
îðëîãûí ººð ëºëòºíä íîãäîõ àõèóö îðëîãûí ººð ëºëòèéã
òîîöîõ áîëîìæòîé. Àõèóö îðëîãûí õàðüöààã íýãæ
á¿òýýãäýõ¿¿íèé àõèóö îðëîãî áà ¿¿íèéã àøèãëàí
äàðààõ áàéäëààð òîîöîæ áîëíî.
p
v
p
vp
p
CMCM u
r 1
äàëçàõóâüñàõíîãäîõëóóëàëòàíäáîíèéòýýãäýõáÍýãæp
v
TR
VCðð¿¿¿
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ÇÀÐÄËÛÍ Á¿ÒÝÖ ÁÀ ¿ÉË
ÀÆÈËËÀÃÀÀÍÛ ÕºØ¿¿ÐÝÃ
Àõèóö îðëîãûí õàðüöàà èõ ýñâýë áàãà áàéõ íü
çàðäëûí á¿òöýýñ, ººðººð õýëáýë íèéò çàðäàëä
ýçëýõ õóâüñàõ áà òîãòìîë çàðäëûí õóâü
õýìæýýíýýñ õàìààðäàã. Åð íü íèéò çàðäàëä ýçëýõ
õóâüñàõ çàðäëûí õóâèéí æèí íü òîãòìîë çàðäëûí
õóâèéí æèíãýýñ èõ áàéâàë çàðäëûí á¿òöèéã
çîõèñòîé áàéíà ãýæ ¿çäýã.
Çàðäëûí á¿òýö íü òóõàéí êîìïàíèé ýðõýëæ áàéãàà
¿éë àæèëëàãààíû èãëýë áîëîí ñàëáàðûí îíöëîã,
öàã õóãàöàà, îðîí çàéí õ¿ èí ç¿éë¿¿äýýñ õàìààð
õàðèëöàí àäèëã¿é áàéäàã.
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ÇÀÐÄËÛÍ Á¿ÒÝÖ ÁÀ ¿ÉË
ÀÆÈËËÀÃÀÀÍÛ ÕºØ¿¿ÐÝÃ
Çàðäëûí á¿òýö áîëîí îðëîãûí ººð ëºëòòýé óÿëäàæõºø¿¿ðãèéí òóõàé îéëãîëò ãàð èðäýã. Åð íüõºø¿¿ðýã íü “Áàãà õ¿чèí чàäëààð òîìîîõîí àæëûãã¿éöýòãýõ, áàãà õóãàöààíä èõ ç¿éëèéãàìæóóëàõ” ãýñýí óòãûã àãóóëäàã áºãºä ýäèéíçàñàãò ¿¿íèéã “¯ð àøãèéí ¿ç¿¿ëýëòèéã íýëýýäõýìæýýãýý𠺺ðчèëæ чàäàõ òîäîðõîé õ¿чèíç¿éë” ãýæ ¿çäýã.
Õºø¿¿ðýã íü îðëîãî – çàðäàë – àøãèéí ôóíêöèîíàëüõàìààðàëòàé íÿãò óÿëäààòàé áàéäàã. Õºø¿¿ðýãíü íèéò çàðäëûí äîòîð òîãòìîë çàðäàë áàéãààãèéí¿ð ä¿í þì.
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ÇÀÐÄËÛÍ Á¿ÒÝÖ ÁÀ ¿ÉË
ÀÆÈËËÀÃÀÀÍÛ ÕºØ¿¿ÐÝÃ
“Áîðëóóëàëòûã áàãà õýìæýýãýý𠺺ð ëºõ çàìààð
òîãòìîë çàðäëààð äàìæóóëæ àøèãò íºëººëºõ áîëîìæèéã
õºø¿¿ðýã” ãýæ ¿çýæ áîëíî.
Õºø¿¿ðãèéã:
¯éë àæèëëàãààíû /¿éëäâýðëýëèéí/ õºø¿¿ðýã
Ñàíõ¿¿ãèéí õºø¿¿ðýã
¯éëäâýðëýë, ñàíõ¿¿ãèéí õºø¿¿ðýã ãýæ 3 àíãèëíà.
¯éë àæèëëàãààíû õºø¿¿ðýã íü á¿òýýãäýõ¿¿í
¿éëäâýðëýëèéí õýìæýý áà á¿òýýãäýõ¿¿íèé ººðèéí
ºðòãèéí á¿òýö áóþó ººðººð õýëáýë á¿òýýãäýõ¿¿í
¿éëäâýðëýëèéí õóâüñàõ áà òîãòìîë çàðäëûí õîîðîíäûí
õàðüöàà, õóâèéí æèíã ººð ëºõ çàìààð àøèãò íºëººëºõ
áîëîìæèéã õàðóóëäàã.
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ÇÀÐÄËÛÍ Á¿ÒÝÖ ÁÀ ¿ÉË
ÀÆÈËËÀÃÀÀÍÛ ÕºØ¿¿ÐÝÃ
¯éë àæèëëàãààíû õºø¿¿ðãèéí çýðãèéã àõèóö áîëîí öýâýð
îðëîãûí õîîðîíäûí õàðüöààãààð òîäîðõîéëäîã.
¯éë àæèëëàãààíû õºø¿¿ðãèéí çýðýã íü ºãºãäñºí
áîðëóóëàëòûí ò¿âøèíä àøèãò íºëººëæ áóé áîðëóóëàëòûí
õýìæýýí äýõ õóâü õýìæýýíèé ººð ëºëòèéí õýìæèãäýõ¿¿í þì.
¯éë àæèëëàãààíû õºø¿¿ðãèéí çýðãèéã áîðëóóëàëòàíä
ãàðñàí ººð ëºëòèéí õóâèàð ¿ðæ¿¿ëýõýä öýâýð îðëîãûí
ººð ëºëòèéí õóâü õýìæýý ãàðäàã.
NI
CMDOL
TRxDOLNI
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ÕÓÃÀÐËÛÍ ÖÝÃ, Ò¿¿ÍÈÉÃ ÒÎÎÖÎÆ
ÃÐÀÔÈÊÒ Ä¿ÐÑËÝÕ ÍÜ
Çàðäàë - ¯éëäâýðëýëèéí õýìæýý – Àøãèéí õàðèëöàíõàìààðëûí øèíæèëãýýíèé íýã ¿íäñýí õýëáýð íü õóãàðëûíöýãèéí øèíæèëãýý áàéäàã. Õóãàðëûí öýãèéíøèíæèëãýýíèé òóñëàìæòàéãààð òàéëàíò õóãàöààíäãàðñàí á¿õèé ë çàðäëóóäûã ýðã¿¿ëæ íºõºõºäøààðäàãäàõ á¿òýýãäýõ¿¿í ¿éëäâýðëýëèéí õýìæýýáîëîí áîðëóóëàëòûí ò¿âøèíã òîîöäîã.
Õóãàðëûí öýã íü îðëîãî, çàðäàë õî¸ð òýíö¿¿ áàéõ, ººðººðõýëáýë íèéò îðëîãî íèéò çàðäàëòàé äàâõöàõ öýã þì.Áàéãóóëëàãà ýíý öýã äýýðõè õýìæýýíèé á¿òýýãäýõ¿¿í¿éëäâýðëýæ áîðëóóëáàë àøèã ч îëîõã¿é, àëäàãäàëõ¿ëýýõã¿é óчèð ¿¿íèéã àøèã àëäàãäëûí çààã áóþóáîñãî ãýæ íýðëýäýã.
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ÕÓÃÀÐËÛÍ ÖÝÃ, Ò¿¿ÍÈÉÃ ÒÎÎÖÎÆ
ÃÐÀÔÈÊÒ Ä¿ÐÑËÝÕ ÍÜ
Õóãàðëûí öýãèéã òîîöîõ íü :
Õóãàðëûí öýãèéã òîîöîõ 2 àðãà áàéäàã. ¯¿íä:
Òýíöýòãýëèéí àðãà
Íýãæèéí àõèóö îðëîãûí àðãà çýðýã îðíî.
Òýíöýòãýëèéí àðãà íü îðëîãî, çàðäàë, àøãèéí
äàðààõü òýãøèòãýëä ¿íäýñëýäýã. Áèçíåñèéí ìºí
àíàð áîëîõ àøãèéã îðëîãî, çàðäëûí çºð¿¿ãýýð
äàðààõ òîìú¸îãîîð èëýðõèéëæ áîëíî.
TCTRP
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ÕÓÃÀÐËÛÍ ÖÝÃ, Ò¿¿ÍÈÉÃ ÒÎÎÖÎÆ
ÃÐÀÔÈÊÒ Ä¿ÐÑËÝÕ ÍÜ
Çàðäàë - ¯éëäâýðëýëèéí õýìæýý – Àøãèéí
õàðèëöàí õàìààðëûí øèíæèëãýýíä íèéò çàðäëûã
òîãòìîë áîëîí õóâüñàõ çàðäëààñ á¿ðääýã ãýæ
¿çäýã ó èð òýãøèòãýëèéã äàðààõ áàéäëààð
èëýðõèéëæ áîëíî.
Á¿òýýãäýõ¿¿íèé õóâüñàõ çàðäàë íü íýãæèä íîãäîõ
ä¿íãýýðýý òîãòìîë, õàðèí òîãòìîë çàðäàë íü íèéò
ä¿íãýýðýý òîãòìîë áàéäãèéã õàðãàëçàí òîìú¸îã
áàãà çýðýã ººð èëáºë:
õîéëáîëòîäîíãäëîãûíîíèéòÝíäýýñFCVCTRP ð¿ð)(
PFCVCTR
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ÕÓÃÀÐËÛÍ ÖÝÃ, Ò¿¿ÍÈÉÃ ÒÎÎÖÎÆ
ÃÐÀÔÈÊÒ Ä¿ÐÑËÝÕ ÍÜ
¯¿íèéã V - ¿ñãýýð òýìäýãëýâýë äýýðõè òýãøèòãýë
PFCxTRTR
VCTR
áîëíîîéëãîæãýæõýìæýýäëûíçà
õóâüñàõíîãäîõíýãæèäëîãûíîëóóëàëòûíáîüöààãõàTR
VC
ð
ððð
PFCxVTRTR
PFCVTRxPFCxVTRTR )1(
V
PFCTR
1
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ÕÓÃÀÐËÛÍ ÖÝÃ, Ò¿¿ÍÈÉÃ ÒÎÎÖÎÆ
ÃÐÀÔÈÊÒ Ä¿ÐÑËÝÕ ÍÜ
Äýýðõè òîìú¸îíû õóâààðüò èëýðõèéëýãäýõ (1-V ) –ã
áîðëóóëàëòûí îðëîãûí íýãæèä /íýã òºãðºãò/ íîãäîõ
àõèóö îðëîãî ãýæ òîäîðõîéëæ áîëíî.
Õóãàðëûí öýã íü àøèã òýãòýé òýíöýõ (P=0) ¿åèéí
áîðëóóëàëòûí îðëîãîîð õýìæèãäýõ òóë äýýðõ
òýãøèòãýëýýñ õóãàðëûí öýã äýýðõè áîðëóóëàëòûí
îðëîãûã äàðààõ òîìú¸îëëîîð òîîöíî
.V
FCBEPTR
1)(
ëîãîîëóóëàëòûíáîõèäýýöýãëûíÕóãàBEPTR ðððð)(
![Page 21: лекц 3 4](https://reader034.vdocuments.pub/reader034/viewer/2022042817/55a29d091a28abf26a8b463e/html5/thumbnails/21.jpg)
ÕÓÃÀÐËÛÍ ÖÝÃ, Ò¿¿ÍÈÉÃ ÒÎÎÖÎÆ
ÃÐÀÔÈÊÒ Ä¿ÐÑËÝÕ ÍÜ
Îðëîãûã çàðäàë áîëîí àøãààñ õàìààðóóëæèëýðõèéëñýí òîìú¸îã á¿òýýãäýõ¿¿íèé ¿íý,á¿òýýãäýõ¿¿íèé íýãæèä íîãäîõ õóâüñàõ çàðäàë,òîãòìîë çàðäëûí ä¿í áîëîí á¿òýýãäýõ¿¿íèé òîîõýìæýýíýýñ õàìààðóóëàí äàðààõ áàéäëààðòîäîðõîéëæ áîëíî.
Ýíý íü Ð õýìæýýíèé àøãèéã îëîõîä øààðäàãäàõ áîðëóóëàëòûíòîî õýìæýýã áèåò íýãæýýð èëýðõèéëýõ òîìú¸îëîë áîëíî.
PFCvxQpxQPFCVCTR
)( vp
PFCQ
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ÕÓÃÀÐËÛÍ ÖÝÃ, Ò¿¿ÍÈÉÃ ÒÎÎÖÎÆ
ÃÐÀÔÈÊÒ Ä¿ÐÑËÝÕ ÍÜ
Òîäîðõîéëîëò ¸ñîîð àøèã òýãòýé òýíöýõ (P=0) ¿åèéí
áîðëóóëàõ á¿òýýãäýõ¿¿íèé òîî õýìæýý íü
õóãàðëûí öýã äýýðõè áîðëóóëàëò óчèð õóãàðëûí
öýã äýýðõè á¿òýýãäýõ¿¿íèé áèåò íýãæèéã
vp
FCBEPQ )(
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ÕÓÃÀÐËÛÍ ÖÝÃ, Ò¿¿ÍÈÉÃ ÒÎÎÖÎÆ
ÃÐÀÔÈÊÒ Ä¿ÐÑËÝÕ ÍÜ
Àõèóö îðëîãûí àðãà íü êîìïàíè òàéëàíò õóãàöààíû
òîãòìîë çàðäëûã íºõºõ àõèóö îðëîãûã îëîõ íºõöºëä
àøèã ч ¿ã¿é, àëäàãäàë ч ¿ã¿é àæèëëàíà ãýæ
¿çäýã. ªºðººð õýëáýë òîãòìîë çàðäëûã íºõºõ àõèóö
îðëîãûí ä¿íã òîäîðõîéëæ àäàõ áîðëóóëàëòûí
íýãæèéí òîî áîëîí ¿íèéí ä¿íãýýð õóãàðëûí öýãèéã
òîîöîõ àðãûã íýãæèéí àõèóö îðëîãûí àðãà ãýíý..
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ÕÓÃÀÐËÛÍ ÖÝÃ, Ò¿¿ÍÈÉÃ ÒÎÎÖÎÆ
ÃÐÀÔÈÊÒ Ä¿ÐÑËÝÕ ÍÜ
¯¿íèéã òîãòìîë çàðäàë áîëîí íýãæ á¿òýýãäýõ¿¿íèé
àõèóö îðëîãûí õîîðîíäîõ õàðüöààã ààð äàðààõ
òîìú¸îãîîð òîîöíî
Õàðèí õóãàðëûí öýã äýýðõ áîðëóóëàëòûí õýìæýýã
ìºíãºí ä¿íãýýð òîîöîõ áîë àõèóö îðëîãûí õàðüöààã
àøèãëàí òîäîðõîéëíî.
CMu
FCBEPQ )(
CMr
FCBEPTR )(
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ÀÞÓËÃ¿É ÁÀÉÄËÛÍ ÕŸÇÃÀÀÐ, Ò¿¿ÍÈÉ
ÕÀÐÜÖÀÀÃ ÒÎÎÖÎÕ ÍÜ
Çàðäàë - ¯éëäâýðëýëèéí õýìæýý – Àøãèéí
ôóíêöèîíàëü õàìààðàëòàé õîëáîãäîõ íýã óõàë
¿ç¿¿ëýëò íü àþóëã¿é áàéäëûí õÿçãààð áàéäàã.
ͺ㺺 òàëààð “õàìãààëàëòûí õÿçãààð” ч ãýæ
íýðëýñýí áàéäàã. ¯¿íèéã òîìú¸îëáîë:
xpBEPQQBEPTRTRMS )(
safetyofinMããòõÿçãààáàéäëûíéàþóëãMS arg(ºð/ºðºº/ð¿
ºð/ºðºº/ððð)(
ºð/ºðºº/ðð¿
ããòõýìæýýëóóëàëòûíáîõèäýýöýãëûíõóãàBEPTR
ããòõýìæýýëóóëàëòûíáîõéöýòãýëýýãTR
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ÀÞÓËÃ¿É ÁÀÉÄËÛÍ ÕŸÇÃÀÀÐ, Ò¿¿ÍÈÉ
ÕÀÐÜÖÀÀÃ ÒÎÎÖÎÕ ÍÜ
Õàðèí íèéò áîðëóóëàëòûí ä¿íä ýçëýõ àþóëã¿é
áàéäëûí õÿçãààðûí õóâèéí æèíã àþóëã¿é áàéäëûí
õÿçãààðûí õàðüöàà ãýíý. (Margin of safety
percentage) ¯¿íèéã äàðààõ áàéäëààð òîîöíî.
Ýíý ¿ç¿¿ëýëò íü áîðëóóëàëò íü õýäýýñ èë¿¿
õóâèàð áóóðâàë êîìïàíè àëäàãäàëòàé àæèëëàõûã
èëòãýíý.
TR
BEPTR
TR
BEPTRTR
TR
MSMSr
)(1
)(
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ÇÀÐÄÀË - ¯ÉËÄÂÝÐËÝËÈÉÍ ÕÝÌÆÝÝ- ÀØÃÈÉÍ ÕÀÐÈËÖÀÍ
ÕÀÌÀÀÐËÛÍ ØÈÍÆÈËÃÝÝÍÈÉ ÏÐÀÊÒÈÊ
ÕÝÐÝÃËÝÝ, ÄÓÒÀÃÄÀËÒÀÉ ÒÀËÓÓÄ
CVP øèíæèëãýý íü ººðèéí ãýñýí îëîëòòîé áîëîíäóòàãäàëòàé òàëóóäòàé. Ýíý øèíæèëãýý íü äàðààõáîëîìæóóäûã îëãîäîã.
1. Îðëîãî çàðäëûí á¿òýö, ººð ëºëò íü àøèãò õýðõýííºëººëºõèéã òîäîðõîéëîõ áîëîìæèéã óäèðäëàãàäîëãîäîã.
2. Óäèðäëàãûã áîãèíî õóãàöààíû àøãèéí òºëºâëºëòõèéõ áîëîìæîîð õàíãàäàã
3. Àëäàãäàëã¿é àæèëëàõûí òóëä öààøèëáàëòºëºâëºãººò àøãèéã îëîõûí òóëä ¿éëäâýðëýëèéíõ¿ èí àäëûã ÿàæ àøèãëàõ ¸ñòîéã çààäàã.
4. Áàéãóóëëàãûí óäèðäëàãà õºø¿¿ðãèéí áîëîìæèéãõýðõýí àøèãëàæ áîëîõûã èëýðõèéëäýã.
5. Àøãèéí áîëîí àøãèéí áóñ àëü áàéãóóëëàãà ¿éëàæèëëàãààíäàà àøèãëàõ áîëîìæòîé áàéäàã.
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ÇÀÐÄÀË - ¯ÉËÄÂÝÐËÝËÈÉÍ ÕÝÌÆÝÝ- ÀØÃÈÉÍ ÕÀÐÈËÖÀÍ
ÕÀÌÀÀÐËÛÍ ØÈÍÆÈËÃÝÝÍÈÉ ÏÐÀÊÒÈÊ
ÕÝÐÝÃËÝÝ, ÄÓÒÀÃÄÀËÒÀÉ ÒÀËÓÓÄ
Äóòàãäàëòàé òàëóóä:
1. Îðëîãî çàðäëûí õýìæýýã øóëóóí øóãàìàí
õýëáýðýýð ä¿ðñýëäýã.
2. Çàðäëûã çºâõºí õóâüñàõ áîëîí òîãòìîë ãýñýí 2
òóéëä õóâààæ ¿çäýã.
3. Áîðëóóëàõ á¿òýýãäýõ¿¿íèé á¿òöèéã òîãòìîë
ãýæ ¿çäýã.
4. ¯éëäâýðëýñýí á¿òýýãäýõ¿¿íèé òîîã áîðëóóëàõ
á¿òýýãäýõ¿¿íèé òîîòîé òýíö¿¿ ãýæ ¿çäýã.
5. Òîîöîîëîëä ìºíãºíèé öàã õóãàöààíû ¿íý öýíèéã
õàðãàëçäàãã¿é.
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ÀØÈÃËÀÕ ÌÀÒÅÐÈÀË
1. Ö. Áàÿíìºíõ “Çàðäàë, óäèðäëàãûí íÿãòëàí áîäîõ
á¿ðòãýë” (II äýâòýð) ÓÁ õîò 2009 îí
2. Ä. Ìîëîìæàìö “Óäèðäëàãûí á¿ðòãýë” ÓÁ õîò 1999
îí
3. Õóäàëäàà ¿éëäâýðëýëèéí äýýä ñóðãóóëü
“Óäèðäëàãûí á¿ðòãýë” ÓÁ õîò 2005 îí
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АНХААРАЛ ТАВЬСАНД БАЯРАЛЛАА