Управление затратами

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.. Ч A.M. Chernopyatov    Москва 2017

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 65.0(075.8)  65.291.9-2173 -49                           ,  № 1  21.01.2017 . : .. ,              ,  , - . , ., .. , .         , - .  -49 ,  .  : , 2017. — 234 .   :  / .. . — ISBN 978-5-4365-1646-2    « »               .      , ,  ,    ,    -. М             ,   , ,    .  65.0(075.8)  65.291.9-2173 ISBN 978-5-4365-1646-2 ©    , 2017 ©  .., 2017 ©  «», 2017

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  .............................................................................................................6  1.      .......................................8  1.        ........8 1.1.   «»      .....................................................................................8 1.2.   ......................................................... 16 1.3.    ................................................... 19    1...................................................................................... 23  ................................................................................................. 23   ............................................................................. 24  2.      ................... 26 2.1.    ................................................. 26 2.2.    ................................................... 29 2.3.   .............................................................................. 32    2...................................................................................... 34  ................................................................................................. 34   ............................................................................. 36  3.    ................................................................... 38 3.1. -   .................................. 38 3.2.    .......................................................... 41 3.3.     ......................................... 43    3...................................................................................... 45  ................................................................................................. 45   ............................................................................. 46 А 2. А, АЫ Ы  АА .... 48  4.    ..................................................................... 48 4.1.    ,        ..................................................................... 48 4.2.     ...................................................... 52 4.3.   ................................................................. 56    4...................................................................................... 60  ................................................................................................. 60   ............................................................................. 62  5.   ............................................................................ 64 5.1.    .................................................... 64 5.2.    .................................................................... 70 3

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5.3.     ................................................................... 74 5.4.     ............................................................ 77 5.5.    ......................................................................... 79    5...................................................................................... 85  ................................................................................................. 85   ............................................................................. 90  6.    ..................................... 92 6.1.     ..................................................... 92 6.2.     ................................................. 94 6.3.     ...................................................... 101    6.................................................................................... 112  ............................................................................................... 113   ........................................................................... 120  3.     .................................................................... 122  7.       ................. 122 7.1.      ,       .................. 122 7.2.  , ,     ................................................... 128 7.3.   .................................................................... 132 7.3.1.   ()  ......................................... 132 7.3.2.      .............. 134 7.3.3.      ........... 135 7.3.4.          ............................................................ 136 7.3.5.        ............................................... 137    7.................................................................................... 138  ............................................................................................... 138   ........................................................................... 141  8.     .................................... 142 8.1.             .    ............................................................ 142 8.2.   .    ......................................................................................... 144 8.2.1.         ........................................... 144 8.2.2.       ............ 146 8.2.3.      ............................. 148 4

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8.3.    ..................................................................... 150    8.................................................................................... 152  ............................................................................................... 153   ........................................................................... 154  9.   ..................................................................... 156 9.1.       .   «-» .......... 156 9.2.     BC .............................................................. 158 9.3.  «-» ............................................................ 161 9.4.     «-» ...................................... 164 9.5.    ............................................ 168    9.................................................................................... 184  ............................................................................................... 184   ........................................................................... 190    ............................................................................ 192   ..................................................................................... 218  .................................................................................................. 222 5

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          ,                    .       ,        ,    ,   .       ,            ,        ,          ,       .         ,   .               .           ,     , -   . ,     ,     ,          ,           ,    .    « »,                      ,    ,            ().   :        ,      ,    ;              , ,    . 6

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       « »,        ,      ,      , -,       ,        .      ,              ,             .   « »     : «         (-5)».          : :    ,      ,    , -     . :    ,   ,        . :    ,      ,    ,            , ,   .      , , ,        (, ),   -,     ,                . 7

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