ࡱ>     #`bjbjmm4&%JJJJJJJ^bbb8dL^fVl"i i i $xhRqJi i i i i JJ i ܁JJi Vѹ@JJJ l>bE6 } 60fx2{2l2J|i i i i i i i i i i fi i i i ^^^b^^^b^^^JJJJJJ MVZU 3. LOG0ST0K 0DARETMN0N OBYEKTLR0 Plan: 1.Logistik idarYetmYdY obyektlYrin tYsnifat1 2.MaliyyY ax1nlar1 vY onlar1n iqtisadi tYbiYti 3.0nformasiya ax1nlar1n1 xarakterizY edYn parametrlYr 4.XidmYt ax1nlar1 vY onlar1n iqtisadi mahiyyYti Material resurslar1n1n hYrYkYtinin YnYnYvi formada idarY edilmYsindYn fYrqli olaraq logistik prinsiplYr Ysas1nda idarY edilmYsinin mahiyyYti ondan ibarYtdir ki, masir iqtisadi _YraitdY idarYetmY obyektini ax1nlar (material, maliyyY, informasiya, kadr vY s.) - tam1n hissYlYri kimi qYbul edilYn oxlu obyektlYr tY_kil edir. Lakin maliyyY, informasiya, kadr vY s. ax1nlar material ax1nlar1ndan trYmY olduqlar1ndan, daha dorusu, material ax1nlar1n1n YmYlY gYlmYsi sadalanan idarYetmY obyektlYrinin yaranmas1na birba_a tYsir gstYrdiyindYn ilk ncY bu ax1nlar1n iqtisadi tYbiYtinin yrYnilmYsi logistika elminin Yn mhm problemi hesab olunur. Ax1n  mYyyYn vaxt mddYtindY mtlYq vahidlYrlY llYn, mxtYlif vaxt intervallar1nda konkret proses kimi mvcud olan vY tam vahid formada qYbul edilYn obyektlYr mYcmusudur. Ax1n parametrlYri  ba_ verYn prosesi xarakterizY edYn parametrlYrdir. Ehtiyatlar  mtlYq vahidlYrlY llYn vY bir neY ayr1  ayr1 konkret vaxt intervallar1nda mvcud olan obyektlYrin say1n1 xarakterizY edYn kateqoriyad1r. Ehtiyatlar1n statistik kYmiyyYti ilY ax1nlar1n dinamik xarakteri aras1nda qar_1l1ql1 YlaqY mvcuddur: ( ax1n  ehtiyatlar1n dYyi_ilmYsi prosesini xarakterizY edir; ( ehtiyatlar  isY ax1nlar1n dYyi_ilmYsi vY y11lmas1 nYticYsini Yks etdirir. Ax1n vY ehtiyatlar kateqoriyas1 makroiqtisadi modellY_dirmYdY geni_ istifadY olunur vY onlar mmilY_dirilmi_ iqtisadi kateqoriyalar1n tYrkib hissYlYridir. Eyni zamanda logistik qanunauyunluqlar mumiqtisadi qanunlar1n nisbi mYnada (hissYvi) tYzahr formas1d1r. Daha dorusu, btn logistik qanunauyunluqlar mYhz mumiqtisadi qanunlardan trYmYdir vY onlar1n tYlYbi Ysas1nda yaran1r. Bu qanunlar1n fYaliyyYt prinsiplYri vY tYtbiq _YrtlYrindYn as1l1 olaraq bir s1ra iqtisadi tYdqiqatlarda ax1n vY ehtiyatlar aras1nda fYrq o qYdYr dY nYzYrY arpm1r. Ax1nlar1 xarakterizY edYn parametrlYr YsasYn a_a1dak1lardan ibarYtdir: ( ilkin vY sonuncu ax1n mYntYqYlYri; ( ax1nlar1n hYrYkYt mar_rutunun trayektoriyas1; ( ax1n yolunun uzunluu; ( hYrYkYtin srYti vY vaxt1; ( aral1q mYntYqYlYr vY onlar1n say1; ( ax1nlar1n intensivliyi. Masir logistika material ax1nlar1n a_a1dak1 kateqoriyalar1na sykYnir. Material ax1nlar1 - mxtYlif logistik (nYqletmY, anbarla_d1rma vY s.) vY (vY ya) texnoloci (mexaniki emal, y11m, vY s.) YmYliyyatlar zaman1 nYzYrdYn keirilYn vY konkret vaxt interval1na aid olunan mYhsullar - yk, hissYlYr, YmtYY  material qiymYtlilYri vY sairYdir. Logistika byk praktiki YhYmiyyYtY malik fYaliyyYt sahYsidir. Logistik prinsiplYr vY metodlardan qeyd olunduu kimi hYm inzibati amirlik sistemindY (ierarxiya qurulu_unda geni_ dY olmasa) istifadY olunmu_ vY hYm dY bazar iqtisadiyyat1 sistemindY hYrtYrYfli tYtbiq olunur. Lakin ixtiyar1 sistemdY tYsYrrfat subyektlYri aras1nda qar_1l1ql1 mnasibYtlYr bazarda formala_1r vY onun i_lYk mexanizmilY tYnzimlYnir. Formala_an vY stabil inki_af edYn bazar iqtisadiyyat1 _YraitindY tYsYrrfat subyektlYri aras1nda material ax1nlar1n1n hYrYkYti zaman1 yksYk iqtisadi effektivliyY nail olunmas1 YsasYn bu tYsYrrfat subyektlYrinY yksYk maliyyY xidmYtlYrinin gstYrilmYsi hesab1na tYmin edilir. MaliyyY xidmYti material qiymYtlilYrinin optimal hYrYkYtinin tY_kilinY _Yrait yaratmaqla ilkin olaraq YmtYY  material vY YmtYY  qeyri material qiymYtlilYrinin hYrYkYti  yerdYyi_mYsinY uyun gYlYn logistik maliyyY ax1nlar1n1n mYyyYnlY_dirilmYsi vY yrYnilmYsini nYzYrdY tutur. Qeyd etmYk laz1md1r ki, YmtYY  material qiymYtlilYri zndY btn nv maddi nemYtlYri, o cmlYdYn spesifik nvY malik hYrYkYt etmYyYn Ymlak1 da birlY_dirir. mtYY qeyri - material qiymYtlilYrinY isY masir _YraitdY xidmYtlYr, kapital, qeyri - maddi aktivlYr aid edilir. MYyyYn YmtYY  material vY qeyri - material qiymYtlilYrinin bir tYsYrrfat subyektindYn digYrinY yerdYyi_mYsi prosesindY bir s1ra logistik YmYliyyatlar yerinY yetirildiyindYn bu hYrYkYtY  yerdYyi_mYyY YsasYn uyun YmtYY ax1nlar1n1n hYrYkYti kimi bax1l1r. mtYY ax1nlar1na maliyyY xidmYtinin gstYrilmYsi mexanizmi masir iqtisadi _YraitdY logistikan1n yrYndiyi sahYlYrdYn biri hesab olunur. Lakin maliyyY ax1nlar1n1n mahiyyYtinin geni_ _YkildY tYdqiq edilmYsi, mYyyYnlY_dirilmYsi bir daha sbut edir ki, burada bir s1ra spesifik xarakterY malik fYrqlYr mvcuddur. Odur ki, maliyyY ax1nlar1n1n iqtisadi tYbiYtinin yrYnilmYsi zaman1 iki Ysas yana_maya xsusi diqqYt verilmYlidir: ( birinji, maliyyY ax1nlar1 ad1 alt1nda mikro vY makroiqtisadi mhitdY bu vY ya digYr nv maliyyY vYsaitlYrinin ixtiyari yerdYyi_mYsi nYzYrdY tutulur. ( ikinjsi, maliyyY ax1nlar1 ad1 alt1nda yaln1z logistik sistemlYrin daxilindY vY logistik sistemlYr aras1nda bu vY ya digYr nv maliyyY vYsaitlYrinin ixtiyari yerdYyi_mYsi ba_a d_lr. MtYxYssislYr birinci yana_maya daha ox stnlk vermYklY maliyyY ax1nlar1n1n mahiyyYtini hYr _eydYn YvvYl zaman bax1m1ndan maliyyY vYsaitlYri mYcmusunun dYyi_ilmYsilY YlaqYlYndirirlYr. FikrimizcY, qeyd olunan yana_ma _Yrtsiz olaraq diqqYtY layiqdir vY mxtYlif mikro vY makroiqtisadi tYdqiqatlar1n apar1lmas1 zaman1 geni_ tYtbiq edilir. Lakin burada logistik proseslYrin xsusiyyYtlYri nYzYrY al1nm1r vY YmtYY ax1nlar1na maliyyY xidmYtinin gstYrilmYsi n i_lYk mexanizmin haz1rlanmas1nda ondan istifadY mmkn olmur. z nvbYsindY ikinci yana_man1 mdafiY edYn mtYxYssislYr aras1nda maliyyY ax1nlar1n1n mahiyyYtinin a1qlanmas1, _Yrh edilmYsi zrY hYlYlik vahid fikir birliyi mvcud deyil. Logistikaya aid xsusi YdYbiyyatlar maliyyY ax1nlar1n1 tez-tez kommersiya logistikas1nda idarYetmY obyektinin tYrkib hissYsi kimi nYzYrdYn keirir. Odur ki, istYnilYn yana_mada maliyyY ax1nlar1 material resurslar1n1n necY, nY vaxt vY kimY atd1r1lmas1ndan, hYminin tYsYrrfat subyektlYrinin sahibkarl1q fYaliyyYtinin hans1 formada tY_kil edilmYsindYn as1l1 olmayaraq hYmi_Y mvcud olmu_dur. Lakin burada nYzYrY al1nacaq vY praktiki fYaliyyYtin bir daha tYsdiq etdiyi mYqam ondan ibarYtdir ki, material resurslar1n1n yerdYyi_mYsilY bal1 YmYliyyatlar1n tYlYb olunan mddYtdY apar1lmas1 vY vaxt itkilYrinY yol verilmYmYsi, daha dorusu, dvriyyY vYsaitlYrinin dvr srYtinin yksYldilmYsi n maliyyY ax1nlar1n1n hYrYkYti mYhz material vY maliyyY resurslar1n1n idarY edilmYsi zrY logistik prinsiplYrin tYtbiqinY Ysaslan1r. Bu da yeni iqtisadi kateqoriya  logistik maliyyY ax1nlar1n1n YmYlY gYlmYsinY _Yrait yarad1r, onu _YrtlYndirir. Ayd1nd1r ki, logistik maliyyY ax1nlar1 YmtYYlik ax1nlar1n effektiv hYrYkYtini (xidmYtlYrin gstYrilmYsini) tYmin etmYk n yarad1l1r vY bu mYqsYddYn tr istifadY olunur. Bu zaman onlar1n spesifik xsusiyyYti mYkan vY zaman bax1m1ndan, YmtYYlik material vY qeyri - material qiymYtlilYrinin ax1n  yerdYyi_mYsi prosesinY xidmYt gstYrmYkdYn, onun tYlYblYrini yerinY yetirmYkdYn ibarYtdir. BelYliklY, logistikada maliyyY ax1nlar1 ad1 alt1nda  mYyyYn YmtYY ax1nlar1n1n optimal hYrYkYtini tYmin etmYk n logistik sistem daxilindY vY logistik sistemlYr aras1nda, elYjY dY logistik sistemlY Ytraf mhit aras1nda dvr edYn maliyyY resurslar1n1n istiqamYtlYnmi_ hYrYkYti ba_a d_lr. Logistik maliyyY ax1nlar1 zlYrinin tYrkibi, hYrYkYt istiqamYtlYri, tYyinat1 vY digYr YlamYtlYrY grY bir  birindYn fYrqlYnir. Logistik maliyyY ax1nlar1n1n idarY edilmYsi zrY effektiv sullar1n tYyin edilmYsi n onlar1n elmi vY praktiki bax1mdan dYqiq tYsnifat1n1 aparmaq laz1md1r. Bu mYqsYdlY logistikada a_a1dak1 tYsniflY_dirmY YlamYtlYrindYn istifadY olunur: ( logistik sistemY mnasibYtinY grY; ( hYrYkYt istiqamYtinY grY; ( tYyinat1na grY; ( avans edilmi_ dYyYrin trlmYsi suluna grY; ( hesabla_ma formas1na grY; ( tYsYrrfat YlaqYlYrinin nvnY grY. Konkret logistik s i s t e m Y m n a s i b Y t i n Y grY daxili vY xariji maliyyY ax1nlar1n1 fYrqlYndirirlYr. Xarici maliyyY ax1nlar1 bax1lan logistik sistemin sYrhYdlYrindYn kYnarda - xarici mhitdY mvcud olan maliyyY ax1nlar1d1r. Daxili material ax1nlar1 isY bilavasitY mYyyYn logistik sistemin daxilindY fYaliyyYt gstYrYn vY YmtYY ax1nlar1na uyun bir s1ra logistik YmYliyyatlar1n yerinY yetirilmYsi zaman1 xarici grkYmini dYyi_Yn ax1nlard1r. z nvbYsindY xarici maliyyY ax1nlar1 h Y r Y k Y t i s t i q a m Y t l Y r i n Y grY giri_ vY 1x1_ maliyyY ax1nlar1na blnr: ( giri_ maliyyY ax1nlar1  bax1lan logistik sistemY kYnardan  Ytraf mhitdYn daxil olan ax1nlard1r; ( 1x1_ maliyyY ax1nlar1  z hYrYkYtlYrinY nYzYrdYn keirilYn bax1lan logistik sistemdYn ba_layan vY logistik sistemdYn kYnarda - xarici mhitdY fYaliyyYtdY olan ax1nlard1r. T Y y i n a t 1 n a grY logistik maliyyY ax1nlar1 a_a1dak1 kimi qrupla_d1r1l1r: ( xammal, material, yar1mfabrikat vY haz1r mYhsullar1n tYdarkat1 ilY YlaqYdar maliyyY ax1nlar1; ( investisiya _YklindY olan maliyyY ax1nlar1; ( i_ qvvYsinin bYrpa edilmYsi n zYruri olan maliyyY ax1nlar1; ( mYssisYlYrin istehsal fYaliyyYti zaman1 material mYsrYflYrinin formala_mas1 ilY YlaqYdar meydana gYlYn maliyyY ax1nlar1; ( haz1r mYhsulun realla_d1r1lmas1 prosesindY yaranan maliyyY ax1nlar1. A v a n s e d i l m i _ d Y y Y r i n t r l m Y s i suluna grY logistik maliyyY ax1nlar1: ( mYssisYnin Ysas fondlar1n1n hYrYkYtinY uyun gYlYn maliyyY ax1nlar1 (bura investisiya _YklindY olan maliyyY ax1nlar1 vY material mYsrYflYrinin formala_mas1 ilY YlaqYdar bir qisim maliyyY ax1nlar1 aid edilir); ( mYssisYnin dvriyyY vYsaitlYrinin hYrYkYti ilY YlaqYdar maliyyY ax1nlar1 (bura tYyinat zrY tYsnif edilYn btn maliyyY ax1nlar1n1n yerdY qalan qruplar1 aid edilir). Ayr1  ayr1 hesabla_ma formalar1n1n tYtbiq xsusiyyYtlYrindYn as1l1 olaraq logistikada btn maliyyY ax1nlar1 iki byk qrup zrY differensialla_d1r1l1r: ( nYd maliyyY vYsaitlYrinin hYrYkYtini pul formas1nda xarakterizY edYn maliyyY ax1nlar1; ( qeyri - nYd maliyyY vYsaitlYrinin hYrYkYti ilY YlaqYdar informasiya  maliyyY ax1nlar1. z nvbYsindY pul formas1nda olan maliyyY ax1nlar1 manat vY valyuta hesabla_malar1 zrY nYqdi maliyyY resurslar1 ax1nlar1na blnr. Qeyri - nYd maliyyY vYsaitlYrinin hYrYkYti ilY YlaqYdar informasiya  maliyyY ax1nlar1 isY tYdiyyY tap_1r11, tYdiyyY tYlYbnamYsi, inkassa tap_1r11, akkreditivlY_dirmY sYnYdi vY hesabla_ma eklYrinY ayr1l1r. T Y s Y r r f a t Y l a q Y l Y r i n i n n v l Y r i n Y g r Y maliyyY ax1nlar1 fqi vY _aquli YlamYtlYrlY bir  birindYn fYrqlYnir. fqi maliyyY ax1nlar1 maliyyY vYsaitlYrinin sahibkarl1q fYaliyyYtinin bYrabYr hquqlu subyektlYri aras1nda, ikincisi isY ana vY trYmY kommersiya mYssisYlYri aras1nda hYrYkYtini nYzYrdY tutur. 0nformasiya lat1n sz olub, xYbYr vermYk, nY haqdasa, hans1 fakt, hadisY barYsindYsY mYlumat vermYk mYnas1n1 da_1y1r. 0stYr respublikam1zda, istYrsY dY yax1n vY uzaq xarici lkYlYrdY informasiya anlay1_1na yana_malarda alim vY mtYxYssislYr aras1nda mxtYlif istiqamYtli bax1_lar mvcuddur. Akademik A.N. Kolmoqorovun fikrincY 0nformasiya  qeyri mYxsusi, ehtimall1 anlay1_d1r. Lakin real vasitYlYrlY, rabitY kanallar1 vasitYsilY verilY bilYr. Professor Lui Kuffinyal informasiyan1 polad  mexaniki mYmulat1n material1d1rsa, informasiya da tYfYkkrn material1d1r kimi izah etmi_dir. 0nformasiya istYnilYn sYviyyYli menecerlYr n Yn zYruri vY Yn mhm resurs nv hesab olununur. Bu nv resursun praktiki fYaliyyYtdY rolu iki Ysas prinsipY grY mtYmadi olaraq art1r: ( iqtisadiyyat1n vY idarYetmYnin qloballa_d1r1lmas1 (biznes fYaliyyYti art1q kompleks vY beynYlxalq xarakter da_1maa ba_lay1r); ( kompyterlY_dirmYnin informasiya resurslar1n1n YldY edilmYsi vY tY_kili prosesinY daha ciddi tYlYblYr qoymas1. BelYliklY, informasiya ax1nlar1 ad1 alt1nda logistik YmYliyyatlar1n idarY edilmYsi vY ona nYzarYt n logistik sistem tYrYfindYn istifadY olunan, logistik sistemlY xariji mhit aras1nda YlaqYlYri tY_kil edYn mYlumatlar mYjmusu ba_a d_lr. 0nformasiya ax1n1 vaxt vahidi YrzindY i_lYnYn, saxlan1lan vY trlYn informasiyan1n kYmiyyYti ilY llr. DemYli, informasiya ax1nlar1 mxtYlif: yaranma mYnbYyi, hYrYkYt istiqamYti, informasiyalar1n trlmYsi srYti, informasiya ax1nlar1n1 tY_kil edYn mYlumatlar1n mumi hYjmi kimi parmetrlYrlY xarakterizY olunur. 0nformasiyalar1n trlmYsi srYti informasiya nYzYriyyYsindY vY ya rabitY texnikas1n1n1n mxtYlif sahYlYrindY adYtYn bodla llr (bir bod saniyYdY bir bitin trlmYsinY uyun gYlir). Praktiki fYaliyyYt zaman1 informasiya ax1nlar1n1n srYti vaxt vahidi YrzindY trlYn vY ya i_lYnYn sYnYdlYrin say1, elYcY dY bu sYnYdlYrdYki sYnYd sYtirlYrinin say1 ilY mYyyYn edilir. Logistikada informasiya ax1nlar1 elektron mYlumatlar1 massivi, mYyyYn formada tYrtib edilmi_ ka1z sYnYdlYri, habelY mYlumatlar1n gstYrilYn bu iki formas1n1n hibritindYn ibarYt ax1n _YklindY yaran1r. Logistikada informasiya ax1nlar1n1 tY_kil edYn elementlYrY: telefonoqramma vY ya faks; mYhsulla birlikdY tYlYb olunan yerY (anbar vY ya bazalara) daxil olan, onu m_ahidY edYn qaimYlYr; yklYrin anbara vY bazalara daxil olmas1 vY yerlY_dirilmYsi haqq1nda informasiyalar; nYqliyyat tariflYri, mmkn nYqliyyat mar_rutlar1 vY istifadY olunan nYqliyyat vasitYlYrinin nv haqq1nda mYlumatlar; ehtiyatlar1n vYziyyYtini xarakterizY edYn dinamik modellYr vY onlarda ba_ verYn dYyi_ikliklYr; istehsalla bal1 mxtYlif normativ  soru mYlumatlar1; mYqsYd bazar1 vY onun konkret seqmentindY ba_ verYn dYyi_ikliklYr; istehsal gclYri vY bitmYmi_ istehsal haqq1nda cari mYlumatlar; mYhsulgndYrYnlYr, vasitYi strukturlar vY istehsal1lar (istehlak1lar) haqq1nda cari mYlumatlar vY s. Logistik missiyan1 yerinY yetirYn vasitYi strukturlarda YlavY vY gzY_tlYrin hesablanmas1n1n ilkin bazas1 istehsal prosesinin davam1 kimi tYdavl sferas1nda material ax1nlar1n1n tY_kilinY YkilYn xYrclYrin hYcmidir. TYcrbYdY hYmin gzY_t vY YlavYlYri mYyyYn etmYk n YvvYlcY tYdavl xYrclYrinin znn sYviyyYsinin hesablanmas1 laz1m gYlir. Hesablama tYdavl xYrclYrinin mumi YmtYY dvriyyYsinY faizlY nisbYti vY yaxud da sat1_a 1xar1lan mYhsulun hYr manat1na qYpik hesab1 ilY apar1l1r. Ba_qa szlY,YlavY vY gzY_tlYrin sYviyyYsi elY mYyyYnlY_dirilir ki, o vasitYi strukturlar1n malyeridili_inY YkdiklYri tYdavl xYrclYrini dYmYklY bYrabYr minimum sYviyyYdY kreditdYn istfadYyY grY bank faizlYrinin dYnilmYsi vY iqtisadi stimulla_d1rma fondlar1n1n yarad1lmas1 n mYnfYYt YldY etmYyY imkan versin. MYhsullar1n topdansat1_ ticarYtini hYyata keirYn vasitYi strukturlar mYhsullar1 anbardan realizY etdikdY anbar YlavYsi al1rlar. MYhsullar1n hesabla_mada i_tirak etmYklY (bYzi hallarda hesabla_mada i_tirak etmYmYklYdY) tranzit realizasiyas1 n mYhsulgndYrYnlYr tYrYfindYn vasitYi strukturlara topdansat1_ qiymYtlYrindYn gzY_t verilir. gYr vasitYi strukturlar zlYrinin anbar vY bazalar1na daxil olmu_, lakin bo_ald1lmam1_ mYhsulu birba_a istehlak1 firma vY mYssisYnin nvan1na gndYrmYklY sat1rsa onda istehlak1lardan anbar YlavYsi al1nm1r. Bu zaman vasitYi strukturlar istehlak1lardan hYm mYhsullar1n atd1r1lmas1 zrY faktiki nYqliyyat xYrclYrini, hYm dY mvcud tranzit gzY_tlYri sYviyyYsindY YlavY al1r. Btn hallarda nYqliyyat xYrclYri vY tranzit gzY_tlYri sYviyyYsindY tutulan YlavY anbar YlavYsindYn art1q olmur. Maddi vYsaitlYr istehlak1lara pYrakYndY sat1_ qiymYtilY sat1ld1qda isY ticarYt gzY_tlYrinin bir hissYsi vasitYi strukturlar1n xeyrinY tutulur. PYrakYndYsat1_ qiymYti ilY sat1lan mYhsullar zrY ticarYt gzY_tinin bu hissYsi topdansat1_ vasitYilYrinin tYtbiq etdiyi anbar YlavYsi vY ya tranzit gzY_ti (YlavYsi) Ysas1nda mYyyYn edilir vY o, ticarYt gzY_tindYn he vaxt yksYk olmur. PYrakYndYticarYtlY mY_ul olan vasitYi strukturlarda ticarYt gzY_tlYrinin tYtbiqi pYrakYndY qiymYtlYrin tYrkib hissYsi olmaqla bu ticarYt _YbYkYlYrinin normal tYsYrrfat1l1q fYaliyyYtinin tYmin edilmYsi tYlYblYrindYn irYli gYlir vY pYrakYndYsat1_ qiymYti ilY sYnayenin topdansat1_ qiymYti aras1ndak1 fYrqdYn ibarYtdir. TicarYt gzY_tlYri iki hissYyY, yYni pYrakYndY ticarYt _YbYkYlYrinin tYdavl xYrclYrinY vY bir dY hYmin strukturlar1n mYnfYYtinY ayr1l1r. Burada tYtbiq edilYn ticarYt gzY_tlYrinin sYviyyYsi mYhsullar1n pYrakYndY sat1_ qiymYtlYrinY nisbYtYn faizlY mYyyYn edilir. MYhsullar1n vasitYi strukturlar1n anbar vY bazalar1ndan nYqliyyat vasitYlYrinY yklYnmYsi xYrclYri dY anbar YlavYsinY daxil edilir. Hesabla_mada i_tirak etmYklY tranzit YmYliyyatlar1 zrY topdansat1_ qiymYtlYrindYn gzY_tlYr xarici ticarYt tY_kilatlar1 tYrYfindYn idxal mYhsullar1 gndYrildikdY dY tYtbiq edilir. Anbar vY maazalar vastYsilY sat1lan mYhsullar n istehlak1lardan (al1c1lardan) al1nan YlavYlYr iki gstYriciyY - mYhsul vahidinY vY topdansat1_ qiymYtlYrinY - grY mYyyYnlY_dirilir. MYhsul vahidinY grY tYyin edilmi_ YlavYlYr hYm ayr1-ayr1 mYhsul qrupu, hYm dY vasitYi strukturlar   "$<>RT\`dtv     2 4 H J ` b j l ﺭ֢֭֭֭hCZh6CJaJh5CJaJmH,sH,hCZhxs5CJaJhCZh+5CJaJmH sH hCZh65CJaJhY5CJaJmH,sH,hCZhCZ5CJaJmH,sH,:T` ,R:l* $1$a$gd6 $ 1$a$gd6 $71$`7a$gd6$a$gd6 $h^ha$gd $`a$gdxs$a$gd6P     , . < > L N X Z r t   " & * 6 8 H J Z \ n p     & ( 4 6 @ B T V b d l p z | hCZh6CJaJhCZhCZCJaJmH,sH,[    & * 2 4 B F V X n p z | $&,.68<>PRbdxz 46B(hCZhCZ56CJ\]aJmH,sH,hCZhCZCJaJmH,sH,hCZh6CJaJRBDXZhl|~*,>@TX`bz ,.<>BDJLTV^dln|~ hCZh656CJ\]aJ(hCZhCZ56CJ\]aJmH,sH,hCZhCZCJaJmH,sH,hCZh6CJaJL &.FHZ\npvx"$(@DZ^pt"$(òò hCZh656CJ\]aJ(hCZhCZ56CJ\]aJmH,sH, jhCZh6CJaJhCZh6CJaJhCZhCZCJaJmH,sH,F(*24:>LRZ\`bvx  ,.>@^`ln "&48FH\`hjx| "$02BDRVZ\hCZhCZCJaJmH,sH,hCZh6CJaJ[\pr $&.046JL\^fjlnx| "4NPT^bfjx|248@DR jhCZh6CJaJhCZh6CJaJhCZhCZCJaJmH,sH,URVf &>@DVZrx .4DFVZjnòòòòòòòòòò hCZh656CJ\]aJ(hCZhCZ56CJ\]aJmH,sH, jhCZh6CJaJhCZhCZCJaJmH,sH,hCZh6CJaJF*x *d!)>-.0:46< @HJZ\pr|~hCZh6CJaJhCZhCZCJaJmH,sH,(hCZhCZ56CJ\]aJmH,sH, hCZh656CJ\]aJL ,.<>RVhj    , . : < H L V X h j z | !!!! !"!,!.!D!H!^!d!x!z!~!!!!!!!!!!!!!!!!hCZhCZCJaJmH,sH,hCZh6CJaJ[!""$"&"6"8"N"P"`"b"n"p"|"~""""""""""""""" # ###(#*#D#F#^#`#p#r#|#~#############$$$$($*$>$$$$$$$$$$$$$$$$$$$$$$%%%%%%,%.%<%hCZh6CJaJhCZhCZCJaJmH,sH,[<%>%T%V%|%~%%%%%%%%%%%%%%%%%%%&&(&*&6&8&B&D&J&L&V&X&j&n&p&r&&&&&&&&&&&&&&&&&&&''''&'('D'F'L'N'Z'\'l'n''''''''''''''''''' ((hCZhCZCJaJmH,sH,hCZh6CJaJ[(((($(4(6(T(V(\(^(r(t((((((((((((((((())))<)>)B)D)T)Z)r)t)))))))))))))))))****(***B*D*V*X*d*f*v*x****************+++&+(+@+hCZh6CJaJhCZhCZCJaJmH,sH,[@+D+N+P+^+`+l+n+~++++++++++++++++++++ , ,, ,*,,,:,<,N,R,Z,\,`,d,r,t,,,,,,,,,,,,,,,,----"-:->-R-T-V-Ƕ hCZh656CJ\]aJ jhCZh65CJ\aJhCZh65CJ\aJhCZhCZCJaJmH,sH,hCZh6CJaJDV-d-f-h-v-x-----------------------....0.2.B.D.\.`.n.r.................../ / /"/*/,/ϲ jhCZh65CJ\aJhCZh65CJ\aJhCZhCZCJaJmH,sH,hCZh6CJaJ hCZh656CJ\]aJ(hCZhCZ56CJ\]aJmH,sH,?,/6/8//////////////////////////000060800000000000000000000000000111$1&1:1<1P1R1l1n11111111hCZh6CJOJQJaJ$hCZhCZCJOJQJaJmH,sH,hCZh6CJaJhCZhCZCJaJmH,sH,M11111111122222(2*24262:2<2V2X2r2t2222222222222222233"3$30323@3B3F3H3R3T3h3j3x3z33333333333334444&4*444:4>4@4hCZh6CJaJhCZhCZCJaJmH,sH,$hCZhCZCJOJQJaJmH,sH,hCZh6CJOJQJaJM@4T4V4b4d4v4x44444444444445555$5&56585@5B5P5R5\5^5h5j5x5z55555555555555566 6 666(6*6F6H6Z6\6p6r6~6666666666666666667777*7,7F7H7P7hCZh6CJaJhCZhCZCJaJmH,sH,[P7T7X7Z7b7d7h7j7r7t7777777777777888 8.808<8>88888888888888888888888889999"9$90929>9999999999999999999999::::*:,:0:2:CC䴳,,C6䴳2:::<:P:R:X:Z:p:t:|:~:::::::::::::;;;;(;*;:;<;D;F;V;X;\;^;l;n;;;;;;;;;;;;;;;<< <<<<<<.<0<D<J<Z<\<j<l<<<<<<<<< hCZh656CJ\]aJ(hCZhCZ56CJ\]aJmH,sH,hCZh6CJaJhCZhCZCJaJmH,sH,L<<<<<<<== === =.=0=@=B=R=T=f=h=x=z===============>>>> >>>>">$>,>.>>>@>L>P>T>V>`>b>p>r>>>>>>>>>>>>>>>>>>>? ????F?L?d?f?x?z????hCZh6CJaJhCZhCZCJaJmH,sH,[??????????@ @@"@8@:@H@J@Z@\@b@d@r@x@@@@@@@@@@@@@@@@@AAAA&A(A,A.A>A@ARATAdAhArAtAxAzAAAAAAAAAAAAAAAAABB&B hCZh656CJ\]aJ(hCZhCZ56CJ\]aJmH,sH,hCZhCZCJaJmH,sH,hCZh6CJaJL&B(B8B:BBBDBRBTBVBfBhBvBxBBBBBBBBBBBBBBBCCCC C"C(C.C>C@CRCVCfChCvCxCCCCCCCCCCCCCCCCCDDDDD D$D&D6D8DHDJDTDVDlDnD|D~DhCZhCZCJaJmH,sH,hCZh6CJaJ(hCZhCZ56CJ\]aJmH,sH, hCZh656CJ\]aJL~DDDDDDDDDDDDDEE(E,E8EMBMFMHMbMdMtMvMMMMMMMMMMMMMMMMM NNǸǸǸǸǸǸǸǸǸǦǸǸǸǸǸǸǸǸǸǸǸǸ jhCZh65CJ\aJ"hCZh65CJ\aJmH sH hCZhCZCJaJmH,sH,hCZh6CJaJmH sH (hCZh656CJ\]aJmH sH (hCZhCZ56CJ\]aJmH,sH,:NN"N0N4NJNNNVNZNnNrNtNvNxNzN|N~NNNNNNNNNNNNNNNNNNNNNNNNNNNOO,O.O0O\^c*eHfJg:i$$71$`7a$gd6  71$`7gd6$ 71$`7a$gd6 71$`7gd6 $71$`7a$gd6 $1$a$gd6OOOOOOOOOOOO P PP$P(P8PXRXTXZXððððððððððððððððð jhCZh65CJ\aJ"hCZh65CJ\aJmH sH $hCZh6CJOJQJaJmH sH $hCZhCZCJOJQJaJmH,sH,(hCZhCZ56CJ\]aJmH,sH,(hCZh656CJ\]aJmH sH 7ZX\XpXrXXXXXXXXXXXXXXXXXYYY,Y.Y4Y6YFYHY^YdYrYvYYYYYYYYYYYYYYYYYYYZZZZ0Z2Z:Z\@\B\D\F\H\J\L\N\P\R\T\V\X\Z\\\^\`\b\d\j\l\n\p\r\t\v\x\z\|\~\\\\hCZh6CJaJmH sH hCZhCZCJaJmH,sH,Y\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\]] ]]]]2]4]:]@]P]R]d]h]r]t]]]]]]]]]]]]]^^^^,^.^>^B^R^T^Z^\^b^d^h^j^v^z^^^hCZhCZCJaJmH,sH,hCZh6CJaJmH sH Y^^^^^^^^^^^___ _(_*_2_6_@_B_N_R_V_X_f_j_t_v_~________________``&`(`,`.`8`:`>`@`H`J`V`X`j`l```````````````ϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼϼ$hCZh6CJOJQJaJmH sH $hCZhCZCJOJQJaJmH,sH,hCZh6CJaJmH sH hCZhCZCJaJmH,sH,J`aaaa,a.a4a6aBaFaVaXaZa\a^abaza|aaaaaaaaaaaaaaabb bb$b(b4b6bHbJb^b`blbnbxb|bbbbbbbbbbbbbbcc c*c,c8cd@dHdJdTdVdfdjdndpdvdxddddddddddddddddde eee&e*e>e@eBe^e`edefe~eeeeeeп(hCZh656CJ\]aJmH sH  jhCZh65CJ\aJ"hCZh65CJ\aJmH sH hCZh6CJaJmH sH hCZhCZCJaJmH,sH,Ceeeeeeeeef fff.f2fBfHf\f^f`fffffffffffffffg ggg g$g4g8gFgJg\g^gпt4hCZh656CJOJQJ\]^JaJmH sH 4hCZhCZ56CJOJQJ\]^JaJmH,sH,(hCZh656CJ\]aJmH sH  jhCZh65CJ\aJ"hCZh65CJ\aJmH sH hCZh6CJaJmH sH hCZhCZCJaJmH,sH,-^g`gbgvgxggggggggggggggggggg hhhh(h*h6h8hLhNh^h`hlhphhhhhhhhhhhhhhhhhiiii"i&i4i:i+hCZh6>*CJOJQJ^JaJmH sH +hCZhCZ>*CJOJQJ^JaJmH,sH,(hCZhCZCJOJQJ^JaJmH,sH,(hCZh6CJOJQJ^JaJmH sH <:iPiRi\i^ifihitiviiiiiiiiiiiiiiijjjj&j*j@jBjRjTjdjhjvjxjjjjjjjjjjjjjkk&k(k4k6k>k@kXkZkdkfkpkrkzk~kkk0hCZh656CJOJQJ\]aJmH sH 0hCZhCZ56CJOJQJ\]aJmH,sH,$hCZh6CJOJQJaJmH sH $hCZhCZCJOJQJaJmH,sH,B:ijknRppqqrsDttBuuv|<H4 $71$`7a$gdH_ & F h71$^`7gd6 & F 71$^`7gd6 71$`7gd6kkkkkkkkk l l"l$l@lBlFlHlLlNlZl\lxlzlllllllllllllllllllmmm m*m,m6mٲnnnnnnnnnnnnnn(*8p@pNpRphplppppppp$hCZh6CJOJQJaJmH sH $hCZhCZCJOJQJaJmH,sH,Vpppppppppqq qq q"q2q4q>q@qLqNqVqZqdqfqjqlqpqrqqqqqqqqqqqqqqqqqqqrrrrr r,r.r2r4rRrTrdrhrrrrrrrrrrrrrrrssss&s*shCZh6CJOJQJaJ$hCZh6CJOJQJaJmH sH $hCZhCZCJOJQJaJmH,sH,P*sDsHsPsTsdshs|ssssssssssssssss tttt"t&t@tDtXt\tftjtzt~tttttttttttttttttuuuu"u$u>uDuTuVudufujulu|u~uuuuuuuuuuuuu$hCZh6CJOJQJaJmH sH hCZh6CJOJQJaJ$hCZhCZCJOJQJaJmH,sH,Puvvvv4v8vHvJvTvZvjvnvvvzvvvvvvvvvvvvvvvvvwwww w"w8w:wXwZwdwfwrwtwwwwwwwwwwwwwwwxxxx&x(x:x}@}L}N}\}^}n}p}}}}}}}}}}}}}}}}}~~~"~hCZhW61CJaJmH sH hCZhCZCJaJmH,sH,hCZhH_CJaJmH sH S"~$~2~4~B~D~R~V~^~`~p~r~~~~~~~~~~~~~$&68PRhj"$.2<>XZhjxzʀ̀ *,:<JNhCZhCZCJaJmH,sH,hCZhH_CJaJmH sH YNRT^`prʁ́(,248:FHVXlnЂ҂*.<@JNX\rv΃Ѓ "02LNThCZhH_CJaJmH sH hCZhCZCJaJmH,sH,YTVdfvxԄք*,@BFHVXdfprȅʅ΅Ѕԅօ *,8:>@BFTVlntv~†ĆІ҆چ܆ hCZhCZCJaJmH,sH,hCZhH_CJaJmH sH Y 46DFXZpr~Ї҇އ&(8:TV`blnrtԈֈ "02FHNP^bjl~Љ҉։؉މ "hCZhH_CJaJmH sH hCZhCZCJaJmH,sH,Y"$26BDPR^`npʊ̊֊ڊ (,8<RTdf‹ʋ̋܋ދ *,68DH`bprΌЌ 8:NRhCZhCZCJaJmH,sH,hCZhH_CJaJmH sH YR\`txȍʍ΍Ѝ$&FJ`dprƎȎ̎Ύ 04@BRT\^hjxzďʏ̏Џҏ     " UhCZhH_CJaJmH sH hCZhCZCJaJmH,sH,XzrY bir-birindYn fYrqlYnir. MYhsul vahidinY grY mYyyYn edilYn YlavY vY gzY_tlYr ictimai-zYruri YmYk mYsrYflYrini dzgn Yks etdirsY dY onlar1 ox differensialla_d1rmaq olmur. BYzYn mYhsul qrupuna daxil olan ayr1-ayr1 e_idlYrin tYdavl xYrclYri bir-birindYn kYskin fYrqlYnir, o da YlavY vY gzY_tlYrin daha ox differensialla_d1r1lmas1n1 tYlYb edir ki, bu da mYqsYdYuyun deyil. BelYliklY, ticarYt gzY_tlYri mvsmi vY regional xarakter da_1maqla mxtYlif YlamYtlYrY grY differensialla_d1r1l1r. HYmin YlamYtlYrY YsasYn mYhsul qruplar1, konkret Yrazi vY tabeilik zrY apar1lan blg prinsiplYrini gstYrmYk olar. Ayr1-ayr1 mYhsullar vY ya mYhsul qruplar1 zrY differensialla_ma ayr1-ayr1 mYhsullar1n sat1_1na YkilYn tYdavl xYrclYrinin bYrabYr olmamas1 ilY YlaqYdard1r. NisbYtYn yksYk miqdarda ticarYt gzY_ti daha ox tutumlu olan vY saxlanmas1, YlavY tYrtibY sal1nmas1 xsusi _Yrait tYlYb edYn, dvriyyY srYti nisbYtYn a_a1 vY belYliklY dY tYdavl xYrclYrinin sYviyyYsi yksYk olan mYhsul qruplar1 zrY mYyyYnlY_dirilir. Topdansat1_ qiymYtinY grY mYyyYn edilYn YlavY vY gzY_tlYrin stnly ondan ibarYtdir ki, onlar1n tYtbiqi olduqca sadYdir. Lakin topdansat1_ qiymYtinY grY YlavY vY gzY_tlYrin tYtbiqindY vasitYi strukturlar1n gYlirlYri bilavasitY sat1lan mYhsullar1n qiymYtindYn as1l1 olur. MYlumdur ki, hYmin mYhsullar1n dYyYri tYdavldY deyil, istehsalda yaran1r vY sat1_ bazar1ndak1 mvcud tYlYb vY tYklif Ysas1nda mYyyYnlY_ir. Buradan isY belY bir qYnaYtY gYlmYk olar ki, vasitYi strukturlar qiymYti yksYk olan mYhsullar1n realizasiyas1na daha ox maraq gstYrirlYr. Bu da praktiki olaraq ox hallarda qiymYti a_a1 olan mYhsullar1n al1c1lar1nda vasitYi strukturlar1n xidmYtindYn istifadY n he bir stimulla_d1r1c1 motiv yaratm1r. MYhsullar franko  vaqon  tYyinat stansiya qiymYti zrY vasitYi strukturlar tYrYfindYn sat1ld1qda mYhsulgndYrYn (istehsal1) firma vY ya mYssisY onlara xYrclYrini dYmYk n nYqliyyat gzY_tlYri verir. NYqliyyat gzY_tlYrinin Ysas tYyinat1 mYhsullar1n hYrYkYtini qaydaya salmaq, orta da_1ma mYsafYsini q1saltmaq, nYqliyyat park1ndan dzgn istifadY etmYk vY iqtisadi cYhYtdYn mYqsYdYuyun olmayan da_1malar1 aradan qald1rmaqdan ibarYtdir. Masir bazar iqtisadiyyat1 geni_ tYkrar istehsal1 hYyata keirmYk, iqtisadiyyatda struktur dYyi_ikliklYri aparmaq, onun rYqabYt qabiliyyYtini art1rmaq n vYsaitlYrin cYlb olunmas1nda byk rolu olan geni_ vY hYrtYrYfli inki_af etmi_ kredit mnasibYtlYri sistemi olmadan keinY bilmYz. Kredit - qaytar1lmaq vY faiz dYmYk _YrtilY pul vY ya YmtYY formas1nda al1c1lara verilYn borca deyilir. Kreditin hYrYkYti zaman1 kreditorla borc alan aras1nda mYyyYn iqtisadi mnasibYtlYr yaran1r. Kredit bazar iqtisadiyyat1 _YraitindY mvcud olan vY istifadY edilYn mhm kateqoriyalardan biridir. Ba_l1ca iqtisadi kateqoriya kimi kredit dY dvlYtlY tYsYrrfat subyektlYri aras1nda, tYsYrrfat subyektlYrinin zlYri aras1nda, elYcY dY dvlYtlY Yhali aras1nda istehsal vY blg mnasibYtlYrini Yks etdirir. Kredit pul vYsaitlYrinin dvlYt tYrYfindYn planauyun surYtdY yenidYn bl_drlmYsi formalar1ndan biri olmaqla YsasYn kredit tY_kilatlar1nda (dvlYt, kommersiya vY beynYlxalq banklarda) tYmYrkzlY_ir. KreditdYn istifadYni tYhlil edYn zaman nYzYrY almaq laz1md1r ki, tYsYrrfat subyektlYrinin tYkcY xsusi dvriyyY vYsaitlYri ictimai mYhsulun tYkrar istehsal1n bir mYrhYlYsindYn digYr mYrhYlYsinY fasilYsiz kemYsini tYmin edYn bilmYz. nki, hYr bir tYsYrrfat subyektinin malik olduu vYsaitlYrin dvriyyY srYtlYri aras1nda Ysasl1 fYrqlYr mvcuddur. 0ctimai mYhsulun dvran1 vY dvriyyYsi prosesindY bYzi tYsYrrfat orqanlar1nda istehsal1n fasilYsiz davam1 n YlavY pul vYsaitlYrinY mvYqqYti tYlYbat yarand11 halda, bYzilYrindY mvYqqYti sYrbYst pul vYsaitlYri meydana 1x1r. Bu da bazar iqtisadiyyat1 _YraitindY lkYnin malik olduu maliyyY vYsaitlYrindYn sYmYrYli vY Ylveri_li istifadY etmYk mYqsYdilY kreditin tYtbiqi n obyektiv _Yrait yarad1r. K. Marks gstYrirdi ki, ... kredit mYhsuldar qvvYlYrin maddi inki_af1n1 vY mumdnya bazar1n1n yaranmas1n1 srYtlYndirir ki, yeni istehsal formas1n1n maddi Ysaslar1 olan bunlar1 mYyyYn inki_af dYrYcYsinY atd1rs1n. Kreditin mYnbYlYri YsasYn a_a1dak1lar hesab edilir: sas kapital1n fYaliyyYti prosesindY onun istehsal olunan YmtYYlYrin zYrinY keirilYn dYyYrinin amortizasiya formas1nda tYdricYn y11lan hissYsi; 0stehsal olunan YmtYYlYrin sat1_ vaxt1 ilY istehsal prosesinin davam1 n zYruri olan YmYk vasitYlYri vY YmYk predmetlYrinin al1nmas1 vaxt1n1n st  stY d_mYmYsi ilY YlaqYdar dvriyyY kapital1n1n bir hissYsi; mtYYlYrin sat1lmas1 nYticYsindY pul vYsaitlYrinin daxil olmas1 ilY YmYk haqq1n1n dYnilmYsi mddYti aras1nda dYyi_Yn kapital1n sYrbYst pul kapital1 formas1nda 1x1_ edYn hissYsi; Geni_ tYkrar istehsal1 tYmin etmYk n YlavY istehsal amillYrinin YldY edilmYsi mYqsYdilY izafi dYyYrin kapitalla_an hissYsi; BdcY sisteminin malik olduu vYsaitlYrin, mxtYlif mYqsYdli fondlar1n vY ehtiyatlar1n hYrYkYti; halinin gYlirlYri vY y11mlar. Kreditin mahiyyYti onun funksiyalar1nda ifadY olunur vY bunlar da YsasYn a_a1dak1lardan ibarYtdir: ( qaytar1lmaq _Yrti ilY vYsaitlYrin yenidYn bl_drlmYsi; ( fondlar1n dvriyyYsinY vasitYilik edilmYsi; ( nYd pul YmYliyyatlar1n1n kredit YmYliyyatlar1 ilY YvYz olunmas1; ( vYsaitlYrY qYnaYtin stimulla_d1r1lmas1; ( iqtisadiyyat1n dvlYt tYnzimlYnmYsi; ( vYsaitlYrin dvran1na manatla nYzarYtin hYyata keirilmYsi. Qaytar1lmaq _Yrti ilY vYsaitlYrin yenidYn blgs funk-siyas1 vasitYsilY mYssisYlYrin, dvlYtin vY fYrdi blmYnin sYrbYst pul kapitallar1 y11l1r (akkumulyasiya edilir) vY borc kapital1 kimi istifadY olunur. Kredit mexanizmi vasitYsilY borc kapital1 iqtisadiyyat1n inki_af1n1n mummilli proqram1na uyun gYlYn vY yksYk mYnfYYtY tYminat verYn tYsYrrfat sahYlYri aras1nda mYyyYn mddYtdYn sonra qaytar1lmaq _Yrti ilY yenidYn bl_drlr. VYsaitlYri y1maq vY yenidYn bl_drmYklY az pul vYsaitlYrilY geni_ tYkrar istehsal srYtlYnir, tYsYrrfat subyektlYrindY z xsusi vYsaitlYrindYn daha sYmYrYli istifadY n stimul yaran1r, istehsala vY mYhsulun sat1_1 prosesinY manatla nYzarYt funksiyas1 hYyata keirilir. Kredit YmtYY vY pul tYdavlnY Ysaslan1r. .. Kredit tYsYrrfat1 deyilYn _eyin z ancaq pul tYsYrrfat1 formas1d1r, nki, bu adlar1n hYr ikisi istehsal1lar1n z aras1nda mbadilY funksiyalar1n1 vY ya mbadilY sullar1n1 ifadY edir. Masir iqtisadi _YraitdY kreditin vacib funksiyas1ndan biri dY nYd pul vY dotasiyalarla yana_1 onun iqtisadiyyat1n tYnzimlYnmYsindY bir alYt kimi istifadY edilmYsindYn ibarYtdir. 0qtisadiyyat1n kredit vasitYsilY tYnzimlYnmYsi tYsYrrfat proseslYrinY tYsir etmYk mYqsYdilY kreditin hYcmini vY dinamikas1n1 dYyi_mYk n dvlYtin hYyata keirdiyi tYdbirlYr kompleksini zndY birlY_dirir. DvlYt borc kapital1n1n yarand11 ilkin mYnbYdYn son tYtbiq sferas1na qYdYr ax1n1 prosesindY i_tirak edYrYk borc al1nmas1 vY ya qaytar1lmas1 prosedurunun normativ hquqi bazas1n1 formala_d1r1r. Logistika sferas1nda kreditY bazar iqtisadiyyat1 _YraitindY hYyata keirilYn iqtisadi tYdbirlYr sistemindYn biri kimi, logistik sistemin i_tirak1lar1n1n vY onlar1n maliyyY tYsYrrfat fYaliyyYtinin iqtisadi sYmYrYliliyinin yksYldilmYsinY aktiv tYsir vasitYsi kimi xsusi diqqYt yetirilir. Kredit mnasibYtlYrinin fasilYsiz inki_af1 _YraitindY kreditlY_mY prinsiplYrinin (ssudan1n mYqsYdli istiqamYti, qaytar1lmas1, tYcililiyi, maddi tYminatl1l11, differensiall11 vY pulluluu) byk YhYmiyyYti vard1r. KreditlY_mY prinsiplYrinin dzgn dYrk edilmYsi hYm nYzYri, hYm dY praktiki bax1mdan vacibdir. Borc verilmYsi qaydas1, sYnYdlYrin rYsmilY_dirilmYsi, bank vY mYssisYlYrdY operativ mhasibat i_lYrinin tY_kili kreditlY_mY prinsiplYrinin mYyyYnlY_dirilmYsini zYruri edir. Yuxar1da bu vY ya digYr mYhsullar1 alan zaman potensial al1c1lara gstYrilYn mxtYlif nv logistik xidmYtlYr nYzYrdYn keirildi. ksYr hallarda logistik xidmYtlYri gstYrYn firma vY _irkYtlYr bu xidmYtlYrin sYviyyYsini kYmiyyYtcY qiymYtlYndirmYk zYruriyyYti ilY qar_1la_1rlar. Logistik xidmYtin iqtisadi YhYmiyyYtinY vY tYsYrrfat subyektlYrinin hYyat1nda oynad11 rola baxmayaraq hal-haz1rki dvrY qYdYr servis xidmYtinin keyfiyyYtini qiymYtlYndirmYk n sYmYrYli sul mvcud deyil. Bu da hYr _eydYn YvvYl YmtYYlik mYhsullardan fYrqli olaraq xidmYtlYrin spesifik xsusiyyYtlYri ilY YlaqYdard1r. BelY xsusiyyYtlYrY adYtYn a_a1dak1lar aid edilir: ( mYnbYdYn ayr1lmamazl11. FYaliyyYt formas1 kimi logistik xidmYt mYnbYnin olub vY ya olmamas1ndan as1l1 olmayaraq mvcud olan maddi mYhsuldan fYrqli z mYnbYsindYn ayr1lmazd1r. 0stehlak1lar (al1c1lar) xidmYtin gstYrilmYsi prosesindY birba_a i_tirak edirlYr; ( xidmYt nYqletmYyY vY anbarla_d1rmaya mYruz qalmad11ndan gstYrildiyi anda byk hYcmdY istehlak (qYbul) edilir; ( keyfiyyYtin qeyri - sabitliyi. Logistik xidmYtin keyfiyyYti logistik sistemin tYkmillY_dirilmYsi dYrYcYsindYn, istehlak1lar1n tYlYbindYn, habelY bir s1ra faktorlardan as1l1 olaraq dYyi_kYndir. Bir ox hallarda logistik xidmYt komp-leks parametrlYr zrY standartla_d1r1l1r. Lakin buna baxmayaraq xidmYtin keyfiyyYtindY ba_ verYn dYyi_ikliklYr mYyyYn hYdd, YrivY daxilindY tYrYddd edir. ( istehlak1lar (al1c1lar) xidmYti qYbul edYn zaman he vaxt onun mlkiyyYtisi olmurlar; ( xidmYtin nvanl1 olmas1. Logistik xidmYtlYr bilavasitY konkret sifari_iyY istiqamYtlYnir. Daha dorusu, mYqsYd bazar1n1n mumi tYlYbinin dYnilmYsinY ynYlYn vY istehsal edilYn maddi mYhsuldan fYrqli olaraq burada konkret istehlak1 nYzYrdY tutulur vY ona xidmYt gstYrilir. ( gstYrilYn hYr bir logistik xidmYt istehlak1 n nadir hesab edilir. nki, bu tip xidmYt zndYn YvvYl vY ya sonra gYlYn hYr bir xidmYtdYn spesifik parametrlYri, mddYti, keyfiyyYti, istehsal vY istehlak _YrtlYri bax1m1ndan fYrqlYnir. ( tYlYbin elastikliyi. Maddi mYhsullardan fYrqli olaraq logistik xidmYtin stnly sat1_ bazar1nda tYlYbin elastikliyi ilY sYciyyYlYnir. Bu sahYdY tYdqiqat aparan mtYxYssislYr belY qYnaYtY gYliblYr ki, normal iqtisadi _YraitdY logistik xidmYtlYrin qiymYtinin azald1lmas1 ilY onlara tYlYb olduqca tez art1r vY istehlak1 mYssisYlYrin gYlirlYri art1r. ( xidmYtin gstYrilmYsi fYaliyyYt  prosesdir vY buna grY dY istehlak1lara xidmYtin konkret mYhsulunu gstYrmYk vY onlar1n nYyY grY haqq dYdiklYrini izah etmYk olduqca Ytindir; ( xidmYtin gstYrilmYsi adYtYn x1rda fYaliyyYtlYrdYn  subservislYrdYn ibarYt oluundan istehlak1lar btn bu fYaliyyYtlYrin qiymYtlYndirilmYsini hYyata keirirlYr. XidmYtin keyfiyyYti vY cazibYdarl11 gstYrilYn xidmYt zrY fYaliyyYtlYrY istehlak1 tYrYfindYn mumi, yekun qiymYtlYrin verilmYsi qabiliyyYtindYn as1l1d1r. CYmiyyYtdY mYcmu ictimai YmYk maddi istehsala vY qeyri - istehsal sahYsinY blnr. BelY bir blgnn apar1lmas1 hYm nYzYri, hYm dY praktiki bax1mdan aktuall1q kYsb edir. NYzYri cYhYtdYn bu cr blgnn apar1lmas1 btn fYaliyyYt nvlYrinin maddi Ysas1n1 tY_kil edYn iqtisadiyyat1n birinci sahYsini vY bilavasitY maddi bazisi birinci sahYdY yarad1lan vY bu Ysasda fYaliyyYt gstYrYn iqtisadiyyat1n ikinci sahYsini mYyyYnlY_dirmYyY imkan verir. Praktiki bax1mdan isY belY blg mummilli mYhsulun daxili strukturunda nemYtlYrin Y_ya vY xidmYt formas1nda istehsal edilmYsi n maddi vY qeyri - maddi istehsal sahYlYrinin rolu vY paylar1n1 gstYrir. Maddi istehsal1n qeyri  istehsal sahYsindYn fYrqlYndirici cYhYti: ( insan1n tYbiYt maddYlYrinY tYsiri; ( tYbiYt maddYlYrini dYyi_dirY bilmYk bacar11 vY dYrYcYsi; ( insanlar1n YmYk fYaliyyYti formas1ndan ibarYtdir. Bu fYrqlYndirici xsusiyyYt birlikdY maddi istehsal1n mahiyyYtini vY onun btn digYr fYaliyyYt nvlYrindYn, xsusilY dY mYnYvi fYaliyyYtdYn fYrqini gstYrir. Maddi istehsal1n mahiyyYti insanla tYbiYt aras1nda ba_ verYn maddYlYr mbadilYsi ilY xarakterizY olunur vY bu zaman YmYk predmeti kimi tYbiYt Y_yalar1 vY qvvYlYri 1x1_ edir. TYbiYtY dYyi_dirici tYsir isY YmYk vasitYlYri ilY hYyata keirilir. Ba_qa szlY, maddi istehsal1n insan1n digYr fYaliyyYt nvlYrindYn fYrqi YmYk prosesinin mahiyyYti vY onun _Yrti (YmYk, YmYk predmeti, YmYk vasitYsi) ilY mYyyYn edilir. 0nsanla tYbiYt aras1nda bilavasitY maddYlYr mbadilYsini tY_kil vY tYmin etmYyYn btn digYr fYaliyyYt nvlYri maddi istehsal sahYsindYn kYnada qal1r vY qeyri-maddi istehsal sahYsini tY_kil edir. Daha dorusu, iqtisadi mnasibYtlYr maddi istehsalda yaran1r vY bu vY ya digYr formada qeyri - istehsal sahYsinY yay1l1r. Qeyri-istehsal sahYsindY iqtisadi mnasibYtlYr maddi istehsal sferas1nda mvcud olan iqtisadi mnasibYtlYrlY mYyyYn olunur. mYyin xarakterindYn vY onun nYticYlYrindYn as1l1 olaraq xidmYtlYr: maddi vY qeyri - maddi xidmYtlYrY blnr. Maddi xidmYtlYr yeni mYhsulun yarad1lmas1nda zn gstYrmir, Y_ya formas1 alm1r, lakin maddi mYhsullar1n istehlak dYyYrini tYzYlYyir vY belYliklY onlar1n istehlak  istismar mddYtini uzad1r. Buna grY dY maddi xidmYtlYri, istehsal fYaliyyYtinin xarakterindYn as1l1 olaraq qeyri-istehsal sferas1na deyil, xidmYt sferas1na daxil edirlYr. XidmYt bazar1 iki Ysas sYbYbY grY digYr bazarlardan Ysasl1 surYtdY fYrqlYnir: 1. XidmYt onu gstYrYn ana qYdYr mvjud olmur. Ba_qa szlY, bu sYbYb xidmYti alana (vY ya gstYrYnY) qYdYr onu mqayisY etmYyY vY ya qiymYtlYndirmYyY imkan vermir. Burada yaln1z gzlYnilYn (YldY olunacaq) sYmYrYni mqayisY etmYk mmkndr. 2. XidmYt olduqja yksYk qeyri  mYyyYnlik sYviyyYsinY malikdir. BelY bir riskin mvcud olmas1 bir tYrYfdYn m_tYrilYri  xidmYt obyektlYrini (al1c1lar1) xo_agYlmYz vYziyyYtY sal1r, digYr tYrYfdYn isY sat1c1lar1n xidmYt bazar1na mxtYlif xidmYt nvlYrinin 1xar1lmas1n1  tYklifini YtinlY_dirir. XidmYt bazar1n1n bu xsusiyyYtlYri vY elYcY dY xidmYtin z tYbiYti (xidmYtin istehsal1 vY istehlak1 zaman vY mYkan bax1m1ndan st  stY d_dyndYn onlar1 bir yerdYn digYr yerY gndYrmYk vY onlar1 ehtiyat formas1nda y11b saxlamaq mmkn deyil)  logistik xidmYtin xsusiyyYtlYrini mYyyYnlY_dirir. XidmYtin gstYrilYn xarakteristikalar1 vY xsusiyyYtlYri logistik proseslYrin yerinY yetirilmYsi prosesindY mhm rol oynay1r. Btn bunlarla yana_1 onu da nYzYr almaq laz1md1r ki, logistikada xidmYtin keyfiyyYti yaln1z vY yaln1z xidmYt gstYrYnlY (mYhsulgndYrYnlY) istehlak1n1n z  zY gYldiyi anda meydana 1x1r. Bu zaman logistik xidmYti hYyata keirYn, onu gstYrYn firma vY _irkYtlYr al1_1rlar ki, xidmYtin istehlak1lara atd1r1lmas1 an1na qYdYr he bir problem yaranmas1n vY istehlak1lara yksYk sYviyyYli vY keyfiyyYtli xidmYtin gstYrilmYsi n Ylveri_li _Yrait formala_s1n. mumiyyYtlY, servis xidmYtinin sYviyyYsi a_a1dak1 formul ilY hesablan1r:  EMBED Unknown  burada, N  nYzYri bax1mdan gstYrilY bilYn btn xidmYt nvlYrinin kYmiyyYti; n  yerinY yetirilYn xidmYtlYrin faktiki kYmiyyYti; i  nYzYri siyah1da xidmYtlYrin siyah1 nmrYsi; j  faktiki gstYrilYn xidmYtin s1ra nmrYsi; tk  xidmYtinin yerinY yetirilmYsi n zYruri vaxt BelYliklY, yuxar1da verilYn ifadY dY kYsrin surYtindY olan birinci cYm xidmYtin gstYrilmYsi n faktiki sYrf edilYn mYcmu vaxt1, kYsrin mYxrYcindY olan ikinci cYm isY kompleks xidmYtlYrin yerinY yetirilmYsi n nYzYri bax1mdan sYrf edilY bilYcYk mumi vaxt1 gstYrir. Bu formula Ysas1nda apar1lan iqtisadi tYhlildYn belY qYnaYt hasil olunur ki, logistik servis xidmYtinY YkilYn mYsrYflYr xidmYtin sYviyyYsindYn birba_a as1l1d1r. Daha dorusu, yksYk xidmYt sYviyyYsi yksYk xYrc tYlYb edir. 100 ball1 qiymYtlYndirmY _kalas1nda xidmYtin sYviyyYsi 70 % - dYn ox olduqda logistik xidmYtlYrY YkilYn mYsrYflYr eksponensial art1r. Servis xidmYtinin sYviyyYsi 90 % vY ondan yksYk olduqda isY logistik xidmYtin gstYrilmYsi iqtisadi bax1mdan mYqsYdYuyun hesab olunmur. MtYxYssislYrin apard1qlar1 hesablamalara grY xidmYtin sYviyyYsi 95 % - dYn 97 % - Y qYdYr artd1qda YldY edilYn iqtisadi sYmYrY 2 %, mYsrYflYr isY 14 % art1r. DigYr tYrYfdYn isY xidmYtin sYviyyYsinin a_a1 d_mYsi isY xidmYtin keyfiyyYtinin pislY_mYsi ilY YlaqYdar olaraq itkilYrin hYcminin art1r1lmas1na gYtirib 1xar1r. Buna grY dY servis xidmYtinin sYviyyYsinin praktiki qiymYtlYndirilmYsi vY tYhlili zaman1 ekspert qiymYtlYrindYn istifadY olunmas1 byk YhYmiyyYt kYsb edir. YOXLAMA SUALLARI: 1.Logistik idarYetmYnin obyektlYri hans1 elementlYrdYn iabYtdir? 2. Ax1nlar1 xarakterizY edYn parametrlYr hans1lard1r? 3. Ax1nlar1n tYsnifat1n1 a1qlay1n? 4. Material ax1nlar1n1n kYmiyyYtjY dYyi_mYsinY tYsir edYn amillYr? 5.MaliyyY ax1nlar1vY onlar1n iqtisadi tYbiYti? 6. 0nformasiya ax1nlar1n1 xarakterizY edYn parametrlYrhans1lard1r? 7. XidmYt ax1nlar1 vY onal1r1n iqtisadi mahiyyYti nYdir?     PAGE  PAGE 1 " $ 6 : F H X Z b d l n t v                         $ & , . X Z d h r t                         . 2 4 8 < > H J N P f h p r x z   hCZhCZCJaJmH,sH,hCZhH_CJaJmH sH Y                 . 0 D F T V Z \ l n ~            $&24DHVXbdhj|~ "$46>@XZdfnhCZhH_CJaJmH sH hCZhCZCJaJmH,sH,Y4 ,lJT#&*p+,F./0112(33<44 1$^gdH_ 71$^`7gdH_$ & F 71$^`7a$gdH_ $71$`7a$gdH_npxz 02>@PR`bprz| 02>@PR\^bdvx|~(,hCZhCZCJaJmH,sH,hCZhH_CJaJmH sH Y,BDVX`bpr~&*46LNTVbdlnxz~.0FHRT\`prvzhCZhH_CJaJmH sH hCZhCZCJaJmH,sH,Y ,.8:>@LN^`x|&(>@^`hjpr|~46FHbdz|hCZhCZCJaJmH,sH,hCZhH_CJaJmH sH Y$*8:JLZ\dfvx  *,@BNPXZln  (,46BDXZlphCZhH_CJaJmH sH hCZhCZCJaJmH,sH,Y,.:<TVhlxz"$@BPT\^ln  &(68BDhCZhCZCJaJmH,sH,hCZhH_CJaJmH sH QDPRln| (*>@RTbdnp~ 48FJVXbd~ǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸhCZhCZCJaJmH,sH,hCZhH_CJaJmH sH (hCZhH_56CJ\]aJmH sH (hCZhCZ56CJ\]aJmH,sH,H    " $ 4 6 J L T V b d h j z |            !!!!"!&!(!8!:!D!F!V!X!h!j!n!p!z!|!!!!!!!!!!!!!!! " " """0"2"@"B"^"`"z"|""""hCZhH_CJaJmH sH hCZhCZCJaJmH,sH,Y""""""""""""####.#4#N#T#f#h#|#~#################$ $$$"$$$4$6$J$L$Z$\$l$n$z$|$$$$$$$$$$$$$%% %%%%$%(%2%6%<%>%D%F%Z%\%r%t%~%%%%hCZhCZCJaJmH,sH,hCZhH_CJaJmH sH Y%%%%%%%%%%%%&&&&&(&8&:&H&J&N&P&d&f&z&|&&&&&&&&&&&&&&&'' ' '$'&'8':'H'J'\'^'h'l'''''''''''''''''''''((,(.(<(>(H(J(V(X(f(h((((hCZhH_CJaJmH sH hCZhCZCJaJmH,sH,Y(((((((((((((()))) )").)0)>))))))))))))))))))))))))****6*8*<*@*H*J*Z*\*p*r*|*~*************** ++"+&+2+6+N+R+\+`+l+p+x+z+hCZhCZCJaJmH,sH,hCZhH_CJaJmH sH Yz+++++++++++++++, ,,,0,2,J,L,`,b,r,t,,,,,,,,,,,,,,,,,,---"-$-,-.-:-<-D-F-N-P-d-f-j-l-t-v----------------- ..$.(...2.@.F.Z.\.n.hCZhH_CJaJmH sH hCZhCZCJaJmH,sH,Yn.p................../// /"/0/2/D/H/V/Z/`/d/t/x/////////////////00 0 000(0*0@0B0J0L0\0^0p0r0|0~000000000000000 11 1"12141F1J1hCZhCZCJaJmH,sH,hCZhH_CJaJmH sH YJ1N1R1j1n1~111111111111111122$2&2224282:2F2H2L2N2Z2\2z2|2222222222222233$3(3<3>3@3R3V3n3r3333333ɸɸɸ hCZhH_56CJ\]aJ jhCZhH_5CJ\aJhCZhH_5CJ\aJhCZhH_CJaJhCZhH_CJaJmH sH hCZhCZCJaJmH,sH,B33333333334444&4(484<4P4R4T4h4l4|44444444444 55"5$5&5<5>5P5T5b5f5x5|5555555555555556 666 6"66686R6V6f6h6ǶǶǶ jhCZhH_5CJ\aJhCZhH_5CJ\aJhCZhH_CJaJhCZhCZCJaJmH,sH, hCZhH_56CJ\]aJH455L7N;,=ADGJM*O0PfS0TtVnXH[\t_v_  1$gdH_ $1$a$gdH_ $71$`7a$gdH_ 71$^`7gdH_ 1$^gdH_h6l6n6x6z666666666666666677 777$7&767:7F7L7X7Z7l7n777777777777778 8 88888*8,8<8>8L8N8X8Z8n8p8888888888888888889990929>9@9D9F9T9hCZhH_CJaJhCZhCZCJaJmH,sH,[T9V9p9r9v9x9~99999999999999::::$:&:B:D:L:N:^:`:p:r:z:|::::::::::::::::: ;;$;(;4;8;J;N;Z;\;f;h;l;n;t;v;;;;;;;;;;;;;;;;<<<< <4<8<B<F<hCZhCZCJaJmH,sH,hCZhH_CJaJ[F<J<L<Z<\<b<d<n<p<<<<<<<<<<<<<<<<< ====&=,=8=:=J=L=\=^=n=p=z=|=====================>>8>:>@>B>J>L>T>V>f>h>>>>>>>>>>>>> ? ?$?&?0?2??P?R?b?d?r?t?x?z???????????????@@@@4@8@D@F@N@P@f@h@z@|@@@@@@@@@@@@@@@@@AAAAAA*A,A0A2A6A8APARAjAnA~AAAAAAAAAAAAAB B B&B(BBJBLBhCZhCZCJaJmH,sH,hCZhH_CJaJ[LB^B`BpBrBBBBBBBBBBBBBBBBCCCC C4C6CPCRCbCdCCCCCCCCCCCCCCCCCDD D"DBDDDVDXDhDjD~DDDDDDDDDDDDDDEE&E*E4E6EDEFEREVEvExE|E~EEEEEEEEhCZhH_CJaJhCZhCZCJaJmH,sH,[EEEEEEF FFF$F&F,F.F:F>FDFFFJFLF\F^FnFpFFFFFFFFFFFFFFFFGG GGG.G0GBGDGVGXGfGhG~GGGGGGGGGGGGGGHHH HHHHH0H2H:HO@OBONOPOdOfOjOlOOOOOOOOOOOOOOOOO PPP P,P0PDPFPHP^P`PjPpPPPPPPPPPǶǶ hCZhH_56CJ\]aJ jhCZhH_5CJ\aJhCZhH_5CJ\aJhCZhH_CJaJhCZhCZCJaJmH,sH,HPPPPPQ Q"Q&QDQFQZQ^QjQlQrQtQ|Q~QQQQQQQQQQQQQQQQR RRRR R"R8R:RBRDRhRlRvRxRRRRRRRRRRRRRRRS SSS(S,S>SBSLSNSTSXS`SfSzS"hCZhH_5CJ\aJmH sH hCZhH_CJaJmH sH hCZhH_CJaJhCZhCZCJaJmH,sH,MzS|S~SSSSSSSSSSSSSSSSSSSTT,T0TDTFTHTXTZThTjTvTzTTTTTTTTTTTTTTUU UUU(U*UUHUJU\U^UjUlUxUzUUUUU˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼˼"hCZhH_5CJ\aJmH sH hCZhH_CJaJmH sH hCZhCZCJaJmH,sH,(hCZhH_56CJ\]aJmH sH  jhCZhH_5CJ\aJCUUUUUUUUUUUUUUUV VV V.V0V>V@VDVFVLVNVZV\VpVtVVVVVVVVVVVVVVVVVVVVW WWW$W(W,W.W4W6WBWDWRWTW^W`WdWfWп(hCZhH_56CJ\]aJmH sH  jhCZhH_5CJ\aJ"hCZhH_5CJ\aJmH sH hCZhH_CJaJmH sH hCZhCZCJaJmH,sH,CfWjWlWvWxWWWWWWWWWWWWWWWWXXXXX(X,XCJaJmH sH $hCZhH_CJOJQJaJmH sH hCZhH_CJaJmH sH hCZhCZCJaJmH,sH,L``````````````````aa$a&a0a2aDaFaZa\afahavazaaaaaaaaaaaaaaaaab bbb&b(b:bCJaJmH sH YNc^c`clcnccccccccccccccccccd d dddd"d,d.d>ջݻڻdddddddddddd*,.56CJ\]aJmH sH  jhCZh>5CJ\aJ"hCZh>5CJ\aJmH sH hCZh>CJaJmH sH hCZhCZCJaJmH,sH,Cv_dezeffnrrttwjy~~~~~~V $ 1$a$gdH_  71$`7gdH_ 71$`7gdH_  1$gd> $1$a$gd> $71$`7a$gd>zeeeeeeeeeeeeeeeeff&f(f*f>fBfJfNfbfff|ffffffffffffffffg g g"g&g(g0g2ggHgJg\g^gtgxggggggggggȹȹhCZh>CJaJmH sH hCZhCZCJaJmH,sH,(hCZh>56CJ\]aJmH sH  jhCZh>5CJ\aJ"hCZh>5CJ\aJmH sH Cgggggggghh h"h.h0h@hBhHhJhThVhfhhh|h~hhhhhhhhhhhhhhhhhhhhhi iii"i$i.i0i8iCJaJmH sH YTj\j^jrjtjjjjjjjjjjjjjjjjjjjjjjj k kkk*k,k8k:kJkLk`kbkrktkkkkkkkkkkkkkkkkkkkllll,l.l:lCJaJmH sH hCZhCZCJaJmH,sH,Yllll mmmm"m$m(m*m.m0m4m6m@mBmPmRm\mbmrmtmmmmmmmmmmmmmmmnnnn(n*n6n8n@nBnRnTnpntnnnnnnnnnnnnnnnnnooooϼϼϼϼϼϼϼϼ$hCZh>CJOJQJaJmH sH $hCZhCZCJOJQJaJmH,sH,hCZhCZCJaJmH,sH,hCZh>CJaJmH sH Go(o*o.o0o:o@oJoLo`obopoto~oooooooooooooooooo p ppp$p&p0p2pHpJpZp\plpnpppppppppppppppppqq q qqq绨$hCZhCZCJOJQJaJmH,sH,$hCZh>CJOJQJaJmH sH 0hCZh>56CJOJQJ\]aJmH sH 0hCZhCZ56CJOJQJ\]aJmH,sH,Bqqq2q6qFqHqbqdq~qqqqqqqqqqqqqqqqqqrrrr&r(r4r6rrFrHrTrVr^r`rjrlrrrrrrrrrrrrrr˼˼˼˼˼˼˼˼˼˼˼(hCZh>56CJ\]aJmH sH (hCZhCZ56CJ\]aJmH,sH,hCZh>CJaJmH sH hCZhCZCJaJmH,sH,$hCZh>CJOJQJaJmH sH $hCZhCZCJOJQJaJmH,sH,9rrrrssssss(s*s4s8sݲܲԲٲssssssssԼsssssssss"$8CJaJmH sH (hCZhCZ56CJ\]aJmH,sH,(hCZh>56CJ\]aJmH sH Huuuu*u.u6u8u>u@uLuNuZu\uhujupuruuuuuuuuuuuuuv vvv"v$v4v6vvTvVvbvdvtvvvvvvvvvvvvvvwww"w$w(w*wFwHwLwNwXw\w`wbwrwǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸǸhCZhCZCJaJmH,sH,hCZh>CJaJmH sH (hCZhCZ56CJ\]aJmH,sH,(hCZh>56CJ\]aJmH sH Hrwtwxwzwwwwwwwwwwwwwwwwwwwxxxxxx$x&x2x4x@xBxHxJxVxXxbxdxlxnxxxxxxxxxxxxxxxxxxx y yyy6y8y@yDyLyNydyjyzy|yyϼ$hCZhH_CJOJQJaJmH sH $hCZhCZCJOJQJaJmH,sH,hCZhCZCJaJmH,sH,hCZh>CJaJmH sH Jyyyyyyyyyyyyzzzz.z0zDzFzPzRzXzZzhzlzvzxzzzzzzzzzzzzzzzzzzz{{{{${&{*{,{8{:{F{H{\{`{{{{{{{{{{{{{{{{{{{{||| |"|.|0|>|$hCZhCZCJOJQJaJmH,sH,$hCZhH_CJOJQJaJmH sH V>|B|H|J|Z|\|f|h|l|n|||||||||||||||}}} }}} }"}6}8}<}>}Z}\}h}j}|}~}}}}}}}}}}}}}}}~~0~4~@~B~V~X~j~l~~~~~~~~~~~~~%jhCZhH_CJOJQJUaJ$hCZhCZCJOJQJaJmH,sH,$hCZhH_CJOJQJaJmH sH L~~~~~~~~~*,68BDPRfhz~04@DRVX^lp'hCZhCZCJH*OJQJaJmH,sH,$hCZhCZCJOJQJaJmH,sH,%jhCZhH_CJOJQJUaJ3jIE hCZhH_CJOJQJUVaJnHtHhCZhH_CJOJQJaJ>V,R4"jN֍HJLNPTVZ\`$a$gd6$ 71$`7a$gd6  1$gd>  71$`7gdH_Ā؀܀"*.@DTVdfprvxЁҁ(*48DFZ\dfrtz|҂Ԃ܂ނ"$.0:<LTX$hCZhCZCJOJQJaJmH,sH,hCZhH_CJOJQJaJXXZhjz|ʃ̃փ؃  "02DFVXrt„΄Є&(DFZ\ln…օ؅ $02F$hCZhCZCJOJQJaJmH,sH,hCZhH_CJOJQJaJXFHZfjlvx†چ܆$&48VXnpʇЇ .2>N`djxˆڈ܈,.BDJL\$hCZhCZCJOJQJaJmH,sH,hCZhH_CJOJQJaJX\^jl~̉Љ؉ډ &(8:FH`bfhvxĊƊ֊؊  08HJbdxz˷'hCZhH_6CJOJQJaJmH sH 'hCZhCZ6CJOJQJaJmH,sH,$hCZhH_CJOJQJaJmH sH $hCZhCZCJOJQJaJmH,sH,hCZhH_CJOJQJaJ@̋΋(:<RTfpƌȌҌԌ܌ތ(*:<JTjlҍԍ֍܍$&8:DH'hCZh&6CJOJQJaJmH sH 'hCZhCZ6CJOJQJaJmH,sH,'hCZhH_6CJOJQJaJmH sH GHJNPRVX\^bdhjvxz~ÿÿÿÿh0JmHnHuhCZ hCZ0JjhCZ0JUh/jh/U$hCZh6CJOJQJaJmH sH hCZh6CJaJmH sH $hCZh>CJOJQJaJmH sH `bfhz|~$a$gd6h]hgdr{ &`#$gdiiN 21h:p). A!n"S#n$n% Dd xJ  C A? "2_W%\U Dx `!_W%\U    xڕS=KP&iҴ`PqEi, BABE{gG Tfﾏ`SKy9s41ds@=#cbabd͋"2Πb@fG˩)X8Q8uxda>t4#U&g#3<X/%Lr[_=m]US: ԰UKT;A5 UsarUa^rMJ+*nhM:Fx_k6KQ#e7^^ߊ) jM֞_ɹ3]d^]!6)\bke?@͏z5jMj'~ kĄ\!˝Vs1兖+  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~ v !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuRoot Entry  F@S|>@Data WordDocument 4ObjectPool Лl>@S|>_1162471684FЛl>l>Ole CompObj[ObjInfo  FMicrosoft Equation 3.0 DS Equation9q2Ԕx~IvI =B JJ=1= " B JJ=1 " 100%Oh+'0Equation Native 1TableJSummaryInformation( DocumentSummaryInformation8   4 @ L Xdlt|3UserXPNormal i.telman14Microsoft Office Word@ @u_@$w@ >!r՜.+,0 hp|  D' 3    F Microsoft Office Word MSWordDocWord.Document.89qB@B 1KG=K9CJ_HaJmHsHtHX@X 6 03>;>2>: 2$@& 56OJPJQJ\]^JtH BA@B A=>2=>9 H@8DB 0170F0XiX 1KG=0O B01;8F04 l4a .k. 5B A?8A:0 VP@V 6A=>2=>9 B5:AB 2$ a$ OJQJtH fS@f H_A=>2=>9 B5:AB A >BABC?>< 3x^CJaJJ @J r{86=89 :>;>=B8BC;  E$4)@!4 r{><5@ AB@0=8FKL*0]|w)T 6 a   B_zX "|"9###7$$ %[%%&^''_((*~+-.$//0 11_3)4j444D55"6^666O7}:=O?A$BBCEHJLMNP R|TTJU!VV[WWWGXXXYRYYYZ\]_ab defghi8j5klimnnFqqqrJrIv x^xRySyz{ ~V~W~l~m~~~)[Bل3v"#$%&()+,./12;<=HIJM00000000000000000000000000000000000000000000000000000000000000/0/0/0/0/ 0/ 0/ 0/ 0/ 0/ 0/ 0/ 0/ 0/0/0/0/0/0/0/0/0/0/0/0/0/0/0/0/0/0/ 0/ 0/ 0/ 0/ 0/ 0/00000000000000000000000000000000000000000000000000000000000000000W00U0000U0000U0000U00,:W0000@0@000,:W00U $$$' B(\R!<%(@+V-,/1@4P72:<?&B~DGpHLK*LNOQS8TzVZX|~XF\HHKLMNOPQSTUVWXYZ[\]^_`abcdefgijklmnopqrstuvxyz{|}~*L:i44v_V`IRhwJW~h~j~L:  '!!8@0(  B S  ? )*.0:;FGRS\]fgoprsz{  &',-9:@AGHPQ[\dejkvw   !*+1268=>EGLMSUYZ\]^`ghpq}~  ()12<=HIRSZ[]^cdlmrtz|  *,01=@CDIKRT_aegux#$-.78;<EFMNWX`blnsu~  &)-.01;<HIVWfglmuv|}  #$.045<>%&./3567<>@BHJQT\]himnyz  " ) + 3 C L N T V X Z _ n t v       " # + - 5 7 B C E F H I J M O Q S T V X a c k l p r w y { | }       $ % - . 8 9 > ? H I R T \ ] g h j k v w { |      $ & + , 4 5 = > H I T U ] ^ h i u v } ~     ' ( 0 1 7 8 > ? G H T U Y Z b c i j l m w x   %&,-25=>@AFINOWXghps!"%&+,5789ABJKOPUV]^eflmop{}  *+./9:FGOPUV]^hilmqrz{  !"+,23;<DEQR[\fgklqrxz')-.029:EFNOYZeflmpquv  !".079@OVX_`hilmtu{| #$-.2367?@HIPQ\]hilmstyz   +,9:DEKLQRXY_afgmnvw   *+12;<CDHIVW_`ghst  #$-.89?@GHLMUV]_cdfhqr{|  +,12;<BCIJRTYZ`aghpqst|}  (),-8:>?FHPQ^_cdmn{|  "%-.56ACHJSU[]dfikwz  &(*+0189ABMNSTVW\]giqrz{}~$%-.129<CDIJUV]^hinotuyz!")+34;<DENOVX_`mowxz{  $%*+67>?GIKLTU`ajlz|$)+24;=GIPRVdnpy{    ' ) / 0 7 8 @ A H I Q R Z [ i j q t z { !!!! ! !!!!! !!!%!&!.!/!=!>!D!E!P!Q!W!X!^!_!h!i!p!q!{!}!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!""""""#"+"."5"6">"?"F"G"O"R"W"Y"a"c"h"j"n"p"z""""""""""""""""""""""""""""""# #####%#'#+#-#7#9#:#;#<#=#>#?#@#A#B#C#D#E#F#G#H#I#J#K#L#N#R#S#[#\#c#d#l#m#v#w#{#|########################$$$$$"$$$+$-$5$C$E$F$P$Q$V$W$_$`$d$e$k$l$p$q$x$y$$$$$$$$$$$$$$$$$$$$$$$$$$$%%%%#%$%4%5%?%@%G%H%O%P%X%[%\%]%^%_%`%a%b%c%d%g%h%i%j%k%l%m%n%o%p%q%r%s%t%w%x%y%z%{%|%}%~%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%&& & &&&&&'&(&0&1&5&6&=&>&F&G&I&J&R&S&`&a&m&n&q&r&z&{&~&&&&&&&&&&&&&&&&&&&&&&&&&&&&'' ' '''''''"'#'*'+'6'8'='?'D'F'N'P'S'U'['^'b'e'i'j't'u''''''''''''''''''''''''''''(( ((((()(*(-(.(8(9(D(F(J(L(S(U(](k(p(s(w(x((((((((((((((((((((((((((((((((()) ) )))))#)$)+),)6)7)A)B)I)K)P)S)W)X)_)`)m)n)v)w)z){))))))))))))))))))))))))))))) * ***** *!*"*#*$*%*&*'*(*)***+*,*-*.*/*0*1*2*5*6*7*8*9*:*;*<*=*>*?*@*A*B*C*D*E*F*G*H*I*J*K*L*O*P*Q*R*S*T*U*V*W*X*Y*Z*[*\*]*^*_*`*d*e*f*g*h*i*j*k*m*t*u*}*~*****************************++ + ++++!+)+*+-+.+1+2+4+5+;+=+G+I+U+W+_+a+k+m+t+v+{+~+++++++++++++++++++++++++++++++++++ , ,,,,,,,, ,$,%,+,,,5,6,A,B,L,M,Y,Z,^,_,a,b,o,p,x,y,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,--------$-%-/-0-6-7-<->-G-H-K-L-U-V-c-e-j-m-u-v-----------------------------.... . ........ .$.%.*.+.3.5.7.8.;.<.D.E.M.N.Y.[._.a.d.f.j.l.t.v.z.|.........................// ////!/0/D/E/P/Q/^/_/c/d/l/m/o/q/x/z/////////////////////////////////00 0 00000&0'0/0006080@0A0I0J0P0Q0V0W0_0`0i0j0p0r0v0x000000000000000000000000000000011 1 111 1!1)1*12141;1<1C1E1L1M1W1Y1i1j1t1u1{1}1111111111111111111111111112222 2!2#2$2&2'2-2.2<2=2E2F2Q2R2X2Y2^2_2f2h2k2l2o2p2x2y2|2}22222222222222222222222222222222233 3 3333333!3"3.3/34353A3C3G3I3L3N3U3W3]3_3j3k3v3w333333333333333333333333333333333 4 444444 4'4)44464A4C4M4O4U4W4[4]4h4j4x4z4|4~44444444444444444444444444444444444444455 5 5555555)5*52545B5D5M5N5W5Y5_5`5i5j5u5v5x5y5555555555555555555555555555566 6 666 6"6,6.63656=6?6G6J6O6Q6\6^6d6e6k6l6n6o6s6t6{6|66666666666666666666666666666 7 7 7 777$7%7*7-75777;7=7G7H7J7K7L7O7W7X7a7b7h7i7p7q7y7z7777777777777777777777777777788 8 88888&8(818287888>8?8A8B8K8L8S8T8Y8Z8^8_8f8g8n8o8z8{88888888888888888888888888888888899 9 99999"9#9(9)9/9093949<9>9C9D9I9J9O9P9R9S9^9_9h9i9l9m9~9999999999999999999999999999:::: : :::!:":$:%:-:.:<:=:H:I:T:U:Y:Z:a:b:f:g:m:n:s:u:{:}::::::::::::::::::::::::::::; ; ;;;;;!;";);+;/;0;8;9;E;F;M;N;Y;[;b;c;p;q;u;v;;;;;;;;;;;;;;;;;;;;;;;;;;;<< < <<<<<<<,<-<4<5<<<=<G<H<M<N<P<Q<\<]<e<f<q<r<y<z<~<<<<<<<<<<<<<<<<<<<<<<<<<<<<<= = =======#=$=+=,=6=7=C=D=I=J=N=P=U=V=^=_=h=i=q=r=t=u=|=}===========================>> > >>>>>&>'>*>+>2>3>;><>I>J>Q>R>Y>[>_>`>j>k>r>s>RUSUYUZUdUeUjUkUpUqUtUuU}U~UUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUVVVVVVV!V+V,V5V6VAVBVEVFVSVTVYVZV`VaVdVeViVjVrVsV}V~VVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVWW W WWWWW#W$W,W-W6W7Wh?hIhJhRhSh`hahdhehjhlhyh{hhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhh i ii i!i"i*i+i2i3i9i;iCiDiMiNiXiYi`iaimini|i~iiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiijj jjjjjj j!j$j%j+j,j6jBjCjDjNjOjRjSjVjWj_j`jfjgjqjrjvjwj|j}jjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjkk k kkkkk(k*k3k?k@kAkHkIkTkVk[k\khkikokpkvkwkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkll l lllll#l$l,l-l8l9lClDlOlPlSlTlZl[l`lalhlilllmlrlslulvlllllllllllllllllllllllllllllllmm m mmmmm!m"m)m*m.m/m3m5m9m;mHmJmNmOmTmVm]m_mgmsmtmum}m~mmmmmmmmmmmmmmmmmmmmmmmmmnn n nnn!n"n,n-n/n0n=n>nHnInOnPnTnUnbncnmnnnxnyn~nnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnoo o ooooooo)o*o-o.o4o6o9o:oҰѰʰհɰrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr"#()12w?wAwBwKwLwSwTw\w]w^w_wgwhwqwrwxwzw~wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwxx x xxxxxxx!x"x(x)x-x.x3x4x?x@xFxJxQxSx\x^x_xaxgxhxkxlxtxuxxxyx~xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxyyy yyyyy y!y*y,y4y6y>y@yEyGyPySyTyVy\y]ydyeykylyqyrysyty~yyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyzzz zzzzzzz(z)z/z0z8z9zAzBzHzIzSzTzazbzczdzmzoz|zzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzz{{{{ { {{{{{"{#{){*{/{0{4{5{>{?{A{B{H{I{P{Q{[{\{a{b{j{k{q{r{x{y{z{{{{{{{{{{{{{{{{{{{{{{{||| ||| |!|&|'|*|+|2|4|9|:|B|C|I|J|M|N|P|Q|V|W|\|]|e|f|h|j|u|v|~||||||||||||||||||||||||||||||||||||}}}}}}}}"}#}+},}1}2}4}5}>}?}I}J}L}N}V}W}e}f}r}s}x}y}~}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}~ ~~~~~)~*~3~4~=~>~D~E~H~I~T~i~k~m~s~t~΄τׄلڄ܄ '(1346>?JKUVabghlmtv˅̅Ѕх %&&(())+,./12:=GM)*/0\]8{|vx()ST  5 C ` n     AO ^_yz$Wd""{""8#9####$6$C$$$%%Z%[%%%&&]'^''(^(k(((**}+~+--..#/0///00 1 111^3_3(4)4i4j44444C5D555!6"6]6^66666N7O7|:}:==N?O?AA#B$BBBCCEEHHJJLLMMNNPPR R{T|TTTIUJU V!VVVZW[WWWWWFXSXXXXXY(YQY^YYYYYZZ\\\]__aabbd deeffg"ghhi"i7jDj4kAkllhmumnnEqFqqqqqrrIrJrHvIv x x]xxQyy~zz{{ ~ ~U~m~~~~~()Z[ACv&&(())+,./12JM33 j44WW&&(())+,./12JM02]_ "#%&*+9:>?MNPQZ[denopq~πЀՀրۀ܀ހ߀ %&+,0156\]cdghlmtuxy}~ǁȁ#$()23>?KLZ[cdhiǂȂ͂΂ӂԂ؂ق &')*,-23FGJKLMOPTUZ[`aefvw|}փ׃  #$+,0134MNPQUV_`pqrswx{|Ʉʄ̄̈́҄ӄLMQRTUWX\]`acdjkrs~Ʌʅ΅υڅۅ%&&(())+,./12JM o5n`.?FB6eAs" ^`OJQJo(o ^`OJQJo(o pp^p`OJQJo(o @ @ ^@ `OJQJo(o ^`OJQJo(o ^`OJQJo(o ^`OJQJo(o ^`OJQJo(o PP^P`OJQJo(ox^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.^`OJPJQJ^Jo( ^`OJQJo(o ^`OJQJo( P P ^P `OJQJo(   ^ `OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o ``^``OJQJo( o56eAs.?*ҰB`r\(^Ri6Nv.`xRJ        hk7        v %{}/S]D 0S]DS]DMM|(OS]Dn;}S]D @6- +k,W61iiNCZH_z{|&?LxsV)>Y+/Xr{yLM@*l  "$'(-.4567:<CL  &(,.24:>DFHLPVXbdprtv| UnknownG:Ax Times New Roman5Symbol3& :Cx ArialUA1-LatTimes New Roman? Times AzeriI& ??Arial Unicode MS;Wingdings?5 :Cx Courier New"1 h;'Z!rD!rDqnn4d2QHP ?62.#3UserXPi.telman   CompObjq