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ºÝºÝߣShare a Scribd company logo
§Ô§Ú§Õ §á§à §á§Ú§ä §ß§Ú§ð
1. §æ§å§ß§Ü§è§Ú§Ú §á§Ú§ë§Ú §Ó §à§â§Ô §ß§Ú§Ù§Þ§Ö
2. §ç §â §Ü§ä§Ö§â§Ú§ã§ä§Ú§Ü§Ú §á§Ú§ë§Ú
2.1. §ï§ß§Ö§â§Ô§Ö§ä§Ú§é§Ö§ã§Ü §è§Ö§ß§ß§à§ã§ä§î. §¬ §Ý§à§â§Ú§Ú
2.2. §Ò§Ú§à§Ý§à§Ô§Ú§é§Ö§ã§Ü §è§Ö§ß§ß§à§ã§ä§î. §Ò§Ö§Ý§Ü§Ú, §Ø§Ú§â§í, §å§Ô§Ý§Ö§Ó§à§Õ§í
3. §Ü§â §ä§Ü§Ú§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ §è§Ú§Ú
§±§Ý §ß §á§Ú§ä §ß§Ú
§±§Ú§ë§Ñ ¡ª §à§ã§ß§à§Ó§ß§à§Û §Ú §Ô§Ý§Ñ§Ó§ß§í§Û §Ú§ã§ä§à§é§ß§Ú§Ü §ï§ß§Ö§â§Ô§Ú§Ú §Ó §ß§Ñ§ê§Ö§Þ §à§â§Ô§Ñ§ß§Ú§Ù§Þ§Ö. §°§Õ§ß§Ñ§Ü§à, §Ü§â§à§Þ§Ö
§ï§ß§Ö§â§Ô§Ö§ä§Ú§é§Ö§ã§Ü§à§Û §æ§å§ß§Ü§è§Ú§Ú, §Ö§Õ§Ñ §Ú§Þ§Ö§Ö§ä §Ú §Õ§â§å§Ô§Ú§Ö §Ù§ß§Ñ§é§Ö§ß§Ú§ñ.
§¦§ã§Ý§Ú §Ö§Õ§Ñ §ß§Ñ§é§Ú§ß§Ñ§Ö§ä §Ó§í§á§à§Ý§ß§ñ§ä§î §Ó§ä§à§â§à§ã§ä§Ö§á§Ö§ß§ß§í§Ö §æ§å§ß§Ü§è§Ú§Ú §é§Ñ§ë§Ö, §é§Ö§Þ
§Ô§Ý§Ñ§Ó§ß§í§Ö, §ï§ä§à §Þ§à§Ø§Ö§ä §á§â§Ú§Ó§Ö§ã§ä§Ú §Ü §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§ð §Ý§Ú§ê§ß§Ö§Ô§à §Ó§Ö§ã§Ñ
§¿§ß§Ö§â§Ô§Ú §å§Õ§à§Ó§à§Ý§î§ã§ä§Ó§Ú§Ö §³§á§à§ã§à§Ò
§ã§á§â §Ó§Ú§ä§î§ã
§ã §ï§Þ§à§è§Ú §Þ§Ú
§±§à§Ó§à§Õ §Õ§Ý
§ã§à§Ó§Þ§Ö§ã§ä§ß§à§Ô§à
§Õ§à§ã§å§Ô
1. §¶§å§ß§Ü§è§Ú§Ú §á§Ú§ë§Ú §Ó §à§â§Ô §ß§Ú§Ù§Þ§Ö
§Õ§Ý §é§Ö§Ô§à §ß §Þ §ß§å§Ø§ß §Ö§Õ
§Ô§Ý §Ó§ß §æ§å§ß§Ü§è§Ú §£§ä§à§â§à§ã§ä§Ö§á§Ö§ß§ß§í§Ö §æ§å§ß§Ü§è§Ú§Ú
§Ò §Ø §å
9
4,1
0
§¿§ß§Ö§â§Ô§Ö§ä§Ú§é§Ö§ã§Ü§Ñ§ñ §è§Ö§ß§ß§à§ã§ä§î 1 §Ô §Ò§Ö§Ý§Ü§à§Ó, §Ø§Ú§â§à§Ó, §å§Ô§Ý§Ö§Ó§à§Õ§à§Ó
§¿§ß§Ö§â§Ô§Ö§ä§Ú§é§Ö§ã§Ü §è§Ö§ß§ß§à§ã§ä§î §Ü §Ý§à§â§Ú§Ú §¢§Ú§à§Ý§à§Ô§Ú§é§Ö§ã§Ü §è§Ö§ß§ß§à§ã§ä§î
§¬ §Ý§à§â§Ú§Ú
§Ò§Ö§Ý§Ü§Ú
§Ø§Ú§â§í
§å§Ô§Ý§Ö§Ó§à§Õ§í§¢§¨§µ
2. §ç §â §Ü§ä§Ö§â§Ú§ã§ä§Ú§Ü§Ú §á§Ú§ë§Ú
§£§í§Õ§Ö§Ý§ñ§ð§ä §ä§â§Ú §à§ã§ß§à§Ó§ß§í§ç §Ü§à§Þ§á§à§ß§Ö§ß§ä§Ñ §á§Ú§ë§Ú (§Ò§Ö§Ý§Ü§Ú, §Ø§Ú§â§í, §å§Ô§Ý§Ö§Ó§à§Õ§í), §Ü§Ñ§Ø§Õ§í§Û §Ú§Ù §Ü§à§ä§à§â§í§ç §Ú§Þ§Ö§Ö§ä §ã§Ó§à§ð §Ü§Ñ§Ý§à§â§Ú§Û§ß§à§ã§ä§î
§é§ä§à §Ö§ë§Ö
§ã§ä§à§Ú§ä
§Ù§ß §ä§î
§à §Ö§Õ§Ö!
§±§à§Ý§å§é§Ö§ß§ß§å§ð §è§Ú§æ§â§å §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §å§Þ§ß§à§Ø§Ú§ä§î §ß§Ñ §Ü§à§ï§æ§æ§Ú§è§Ú§Ö§ß§ä §ß§Ñ§Ô§â§å§Ù§Ü§Ú (§¬§¯).
1. §¦§ã§Ý§Ú §å §ä§Ö§Ò§ñ §ã§Ú§Õ§ñ§é§Ñ§ñ §â§Ñ§Ò§à§ä§Ñ + §Ú§Þ§Ö§Ö§ä§ã§ñ §Þ§Ñ§ê§Ú§ß§Ñ + §ä§í §ä§â§Ö§ß§Ú§â§å§Ö§ê§î§ã§ñ 1-3 §â§Ñ§Ù§Ñ §Ó §ß§Ö§Õ§Ö§Ý§ð,
§ä§à §¬§¯ = 1,2 (§Ö§ã§Ý§Ú §ä§í §ä§â§Ö§ß§Ú§â§å§Ö§ê§î§ã§ñ §ä§à§Ý§î§Ü§à §á§à §á§â§à§Ô§â§Ñ§Þ§Þ§Ö ?§Á §®§à§Ô§å?, §ä§à §ä§Ó§à§Û §Ü§à§ï§æ§æ§Ú§è§Ú§Ö§ß§ä 1,2).
2. §¦§ã§Ý§Ú §å §ä§Ö§Ò§ñ §ã§Ú§Õ§ñ§é§Ñ§ñ §â§Ñ§Ò§à§ä§Ñ + 3-4 §ä§â§Ö§ß§Ú§â§à§Ó§Ü§Ú, §ä§à §¬§¯ = 1,375.
3. §¦§ã§Ý§Ú §å §ä§Ö§Ò§ñ §â§Ñ§Ò§à§ä§Ñ §ã§â§Ö§Õ§ß§Ö§Û §ä§ñ§Ø§Ö§ã§ä§Ú (50% §Ó§â§Ö§Þ§Ö§ß§Ú §á§â§à§Ó§à§Õ§Ú§ê§î §Ó §Õ§Ó§Ú§Ø§Ö§ß§Ú§Ú) + 3-5 §ä§â§Ö§ß§Ú§â§à§Ó§à§Ü,
§ä§à §¬§¯ = 1,462.
4. §¦§ã§Ý§Ú §å §ä§Ö§Ò§ñ §â§Ñ§Ò§à§ä§Ñ §ã§â§Ö§Õ§ß§Ö§Û §ä§ñ§Ø§Ö§ã§ä§Ú (50% §Ó§â§Ö§Þ§Ö§ß§Ú §á§â§à§Ó§à§Õ§Ú§ê§î §Ó §Õ§Ó§Ú§Ø§Ö§ß§Ú§Ú) + §ä§ñ§Ø§Ö§Ý§í§Ö
§ä§â§Ö§ß§Ú§â§à§Ó§Ü§Ú 5 §â§Ñ§Ù §Ó §ß§Ö§Õ§Ö§Ý§ð, §ä§à §¬§¯ = 1,55.
§±§â§Ú§Þ§Ö§â §â§Ñ§ã§é§Ö§ä§Ñ §ï§ß§Ö§â§Ô§Ö§ä§Ú§é§Ö§ã§Ü§à§Ô§à §Þ§Ú§ß§Ú§Þ§å§Þ§Ñ:
§Õ§Ö§Ó§å§ê§Ü§Ñ §Ó§Ö§ã§à§Þ 70 §Ü§Ô, §â§à§ã§ä 168 §ã§Þ, 20 §Ý§Ö§ä.
(10 §ç70) + (6,25 §ç 168) ¨C (5 §ç20) ¨C 161 =700 + 1050 ¨C 100 ¨C 161 = 1489 §Ü§Ü§Ñ§Ý.
10 x §Ó§Ö§ã (§Ü§Ô) + 6,25 x §â§à§ã§ä (§ã§Þ) - 5 x §Ó§à§Ù§â §ã§ä + 5 ¡ª §Õ§Ý §Þ§å§Ø§é§Ú§ß
10 x §Ó§Ö§ã (§Ü§Ô) + 6,25 x §â§à§ã§ä (§ã§Þ) - 5 x §Ó§à§Ù§â §ã§ä - 161 ¡ª §Õ§Ý §Ø§Ö§ß§ë§Ú§ß
§¶§à§â§Þ§å§Ý §® §æ§æ§Ú§ß -§¥§Ø§Ö§à§â
§Õ§Ý §á§à§Õ§ã§é§Ö§ä §ï§ß§Ö§â§Ô§Ö§ä§Ú§é§Ö§ã§Ü§à§Ô§à §Þ§Ú§ß§Ú§Þ§å§Þ :
2.1 §ï§ß§Ö§â§Ô§Ö§ä§Ú§é§Ö§ã§Ü §è§Ö§ß§ß§à§ã§ä§î. §Ü §Ý§à§â§Ú§Ú
§Ö§ã§Ý§Ú §Ö§Õ§í §Ò§å§Õ§Ö§ä
§Ò§à§Ý§î§ê§Ö §Ú§Ý§Ú §Þ§Ö§ß§î§ê§Ö
- §à§ä§Ý§à§Ø§Ö§ß§Ú§Ö §Ø§Ú§â§à§Ó§í§ç
§Ù §á §ã§à§Ó
- §¥§Ö§æ§Ú§è§Ú§ä §Ü §Ý§à§â§Ú§Û
- §ã§ä§â§Ö§ã§ã
- §à§ä§Ý§à§Ø§Ö§ß§Ú§Ö §Ø§Ú§â§à§Ó§í§ç
§Ù §á §ã§à§Ó §ß §é§Ö§â§ß§í§Û §Õ§Ö§ß§î
§±§à§ï§ä§à§Þ§å §Ó§Ñ§Ø§ß§à §á§â§Ú§Õ§Ö§â§Ø§Ú§Ó§Ñ§ä§î§ã§ñ §ã§Ó§à§Ö§Û §ß§à§â§Þ§í §Ü§Ñ§Ý§à§â§Ú§Û
§¹§ä§à§Ò§í §á§Ú§ä§Ñ§ß§Ú§Ö §ã§ä§Ñ§Ý§à §ã§Ò§Ñ§Ý§Ñ§ß§ã§Ú§â§à§Ó§Ñ§ß§ß§í§Þ, §ã§ä§à§Ú§ä §ã§à§Ò§Ý§ð§Õ§Ñ§ä§î §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§à§Ö §ã§à§à§ä§ß§à§ê§Ö§ß§Ú§Ö
§á§à§ã§ä§å§á§Ñ§ð§ë§Ú§ç §ã §á§Ú§ë§Ö§Û §Ó§Ö§ë§Ö§ã§ä§Ó
§³§à§à§ä§ß§à§ê§Ö§ß§Ú§Ö, §â§Ö§Ü§à§Þ§Ö§ß§Õ§à§Ó§Ñ§ß§ß§à§Ö §Õ§Ý§ñ
§ã§ß§Ú§Ø§Ö§ß§Ú§ñ §Ó§Ö§ã§Ñ
35%
20%
45%
§Ø§Ú§â§í
§µ§Ô§Ý§Ö§Ó§à§Õ§í
§Ò§Ö§Ý§Ü§Ú
2.2 §Ò§Ú§à§Ý§à§Ô§Ú§é§Ö§ã§Ü §è§Ö§ß§ß§à§ã§ä§î.
§Ò§Ö§Ý§Ü§Ú, §Ø§Ú§â§í, §å§Ô§Ý§Ö§Ó§à§Õ§í
§¢§Ö§Ý§Ü§Ú ¡ª §ï§ä§à §Ô§Ý§Ñ§Ó§ß§í§Û §ã§ä§â§à§Ú§ä§Ö§Ý§î§ß§í§Û
§Þ§Ñ§ä§Ö§â§Ú§Ñ§Ý §ß§Ñ§ê§Ö§Ô§à §à§â§Ô§Ñ§ß§Ú§Ù§Þ§Ñ. §°§ß§Ú
§å§é§Ñ§ã§ä§Ó§å§ð§ä §Ó §ã§ä§â§à§Ö§ß§Ú§Ú §ß§à§Ó§í§ç §Þ§í§ê§Ö§é§ß§í§ç
§Ó§à§Ý§à§Ü§à§ß, §Ó §â§Ö§Ô§Ö§ß§Ö§â§Ñ§è§Ú§Ú §ä§Ü§Ñ§ß§Ö§Û §Ó§ã§Ö§ç
§à§â§Ô§Ñ§ß§à§Ó. §ª§Þ§Ö§ß§ß§à §Ò§Ý§Ñ§Ô§à§Õ§Ñ§â§ñ §Ò§Ö§Ý§Ü§Ñ§Þ
§à§ã§å§ë§Ö§ã§ä§Ó§Ý§ñ§ð§ä§ã§ñ §ã§à§Ü§â§Ñ§ë§Ö§ß§Ú§ñ §Þ§í§ê§è. §´§Ñ§Ü§Ø§Ö
§Ò§Ö§Ý§Ü§à§Ó§à-§Ø§Ú§â§à§Ó§í§Ö §Ü§à§Þ§á§Ý§Ö§Ü§ã§í §ñ§Ó§Ý§ñ§ð§ä§ã§ñ
§à§Ò§à§Ý§à§é§Ü§à§Û §Ü§Ñ§Ø§Õ§à§Û §Ü§Ý§Ö§ä§Ü§Ú §ß§Ñ§ê§Ö§Ô§à
§à§â§Ô§Ñ§ß§Ú§Ù§Þ§Ñ.
§£ §ã§â§Ö§Õ§ß§Ö§Þ §Ò§Ö§Ý§à§Ü §ã§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä 17% §Þ§Ñ§ã§ã§í
§ß§Ñ§ê§Ö§Ô§à §ä§Ö§Ý§Ñ.
§¢§Ö§Ý§Ü§Ú
§á§Ý §ã§ä§Ú§é§Ö§ã§Ü §æ§å§ß§Ü§è§Ú
§¥§Ó§Ú§Ô §ä§Ö§Ý§î§ß §æ§å§ß§Ü§è§Ú
§Ü §ä §Ý§Ú§ä§Ú§é§Ö§ã§Ü §æ§å§ß§Ü§è§Ú
§Ô§à§â§Þ§à§ß §Ý§î§ß §æ§å§ß§Ü§è§Ú
§¶§å§ß§Ü§è§Ú §ã§á§Ö§è§Ú§æ§Ú§é§ß§à§ã§ä§Ú
§ï§ß§Ö§â§Ô§Ö§ä§Ú§é§Ö§ã§Ü §æ§å§ß§Ü§è§Ú
§¢§Ö§Ý§Ü§Ú §ñ§Ó§Ý§ñ§ð§ä§ã§ñ §ã§ä§â§à§Ú§ä§Ö§Ý§î§ß§í§Þ §Þ§Ñ§ä§Ö§â§Ú§Ñ§Ý§à§Þ §Ü§Ý§Ö§ä§Ü§Ú, §Ö§Ö §à§â§Ô§Ñ§ß§à§Ú§Õ§à§Ó §Ú
§Þ§Ö§Ø§Ü§Ý§Ö§ä§à§é§ß§à§Ô§à §Ó§Ö§ë§Ö§ã§ä§Ó§Ñ.
§¢§Ö§Ý§Ü§Ú §å§é§Ñ§ã§ä§Ó§å§ð§ä §Ó §á§Ö§â§Ö§ß§à§ã§Ö §Ü§Ú§ã§Ý§à§â§à§Õ§Ñ §Ú §á§Ú§ä§Ñ§ä§Ö§Ý§î§ß§í§ç §Ó§Ö§ë§Ö§ã§ä§Ó §Ü §à§â§Ô§Ñ§ß§Ñ§Þ §Ú
§ä§Ü§Ñ§ß§ñ§Þ, §Ñ §ä§Ñ§Ü§Ø§Ö §Ó §å§Õ§Ñ§Ý§Ö§ß§Ú§Ú §Ú§Ù §à§â§Ô§Ñ§ß§Ú§Ù§Þ§Ñ §à§ä§â§Ñ§Ò§à§ä§Ñ§ß§ß§í§ç §Þ§Ñ§ä§Ö§â§Ú§Ñ§Ý§à§Ó.
§±§â§à§è§Ö§ã§ã§í, §á§â§à§Ú§ã§ç§à§Õ§ñ§ë§Ú§Ö §Ó §ß§Ñ§ê§Ö§Þ §à§â§Ô§Ñ§ß§Ú§Ù§Þ§Ö (§á§Ú§ë§Ö§Ó§Ñ§â§Ú§ä§Ö§Ý§î§ß§í§Û,
§Þ§Ö§ä§Ñ§Ò§à§Ý§Ú§é§Ö§ã§Ü§Ú§Û), §â§Ö§Ô§å§Ý§Ú§â§å§ð§ä§ã§ñ §ã §á§à§Þ§à§ë§î§ð §ã§á§Ö§è§Ú§Ñ§Ý§î§ß§í§ç §Þ§à§Ý§Ö§Ü§å§Ý ¡ª §æ§Ö§â§Þ§Ö§ß§ä§à§Ó,
§Ü§à§ä§à§â§í§Ö §Ó §ã§Ó§à§ð §à§é§Ö§â§Ö§Õ§î §ã§à§ã§ä§à§ñ§ä §Ú§Ù §Ò§Ö§Ý§Ü§Ñ.
§¯§Ö§Ü§à§ä§à§â§í§Ö §Ô§à§â§Þ§à§ß§í §Ú§Þ§Ö§ð§ä §Ò§Ö§Ý§Ü§à§Ó§å§ð §á§â§Ú§â§à§Õ§å, §á§à§ï§ä§à§Þ§å §ß§Ñ§Ý§Ú§é§Ú§Ö §â§Ñ§Ù§ß§í§ç §Ò§Ö§Ý§Ü§à§Ó
§ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §Õ§Ý§ñ §á§à§Õ§Õ§Ö§â§Ø§Ñ§ß§Ú§ñ §Ø§Ú§Ù§ß§Ö§ß§ß§à §Ó§Ñ§Ø§ß§í§ç §á§â§à§è§Ö§ã§ã§à§Ó §Ó §à§â§Ô§Ñ§ß§Ú§Ù§Þ§Ö. §±§â§Ú
§ß§Ö§ç§Ó§Ñ§ä§Ü§Ö §Ò§Ö§Ý§Ü§à§Ó §Þ§à§Ø§Ö§ä §á§â§à§Ú§ã§ç§à§Õ§Ú§ä§î §Ô§à§â§Þ§à§ß§Ñ§Ý§î§ß§í§Û §ã§Ò§à§Û.
§¯§Ö§Ü§à§ä§à§â§í§Ö §Ò§Ö§Ý§Ü§à§Ó§í§Ö §Ü§Ý§Ö§ä§Ü§Ú §á§à§Õ§Õ§Ö§â§Ø§Ú§Ó§Ñ§ð§ä §Ú§Þ§Þ§å§ß§ß§í§Ö §â§Ö§Ñ§Ü§è§Ú§Ú §Ú §à§Ò§Ö§ã§á§Ö§é§Ú§Ó§Ñ§ð§ä
§Ù§Ñ§ë§Ú§ä§å §à§â§Ô§Ñ§ß§Ú§Ù§Þ§Ñ §à§ä §é§å§Ø§Ö§â§à§Õ§ß§í§ç §Ü§Ý§Ö§ä§à§Ü.
§±§â§Ú §ß§Ö§Õ§à§ã§ä§Ñ§ä§Ü§Ö §Ø§Ú§â§à§Ó §Ú §å§Ô§Ý§Ö§Ó§à§Õ§à§Ó §Ò§Ö§Ý§Ü§Ú §Þ§à§Ô§å§ä §Ó§í§ã§ä§å§á§Ñ§ä§î §Ú§ã§ä§à§é§ß§Ú§Ü§à§Þ §ï§ß§Ö§â§Ô§Ú§Ú. §£
§ã§à§ã§ä§à§ñ§ß§Ú§Ú §ã§ä§â§Ö§ã§ã§Ñ §Ó§Ü§Ý§Ñ§Õ §Ñ§Þ§Ú§ß§à§Ü§Ú§ã§Ý§à§ä (§Ò§Ö§Ý§Ü§Ñ) §Ó §ï§ß§Ö§â§Ô§à§à§Ò§Þ§Ö§ß §Ó§à§Ù§â§Ñ§ã§ä§Ñ§Ö§ä
§ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§à §à§ä §á§â§Ú§â§à§Õ§í §ã§ä§â§Ö§ã§ã§Ñ.
§æ§å§ß§Ü§è§Ú§Ú §Ò§Ö§Ý§Ü§à§Ó §Ó §à§â§Ô §ß§Ú§Ù§Þ§Ö
§ß§Ö§Ù §Þ§Ö§ß§Ú§Þ§í§Ö
§Þ§Ú§ß§à§Ü§Ú§ã§Ý§à§ä§í
§Ù §Þ§Ö§ß§Ú§Þ§í§Ö
§Þ§Ú§ß§à§Ü§Ú§ã§Ý§à§ä§í
§¢§Ö§Ý§Ü§Ú §ã§à§ã§ä§à§ñ§ä §Ú§Ù §â§Ñ§Ù§Ý§Ú§é§ß§í§ç §Ñ§Þ§Ú§ß§à§Ü§Ú§ã§Ý§à§ä. §°§ä §Ü§à§Ý§Ú§é§Ö§ã§ä§Ó§Ñ §Ú §ã§à§ã§ä§Ñ§Ó§Ñ §Ù§Ñ§Ó§Ú§ã§ñ§ä §ã§Ó§à§Û§ã§ä§Ó§Ñ
§Ò§Ö§Ý§Ü§Ñ.
§¥§Ý§ñ §ä§à§Ô§à §é§ä§à§Ò§í §à§â§Ô§Ñ§ß§Ú§Ù§Þ §á§à§Ý§ß§à§è§Ö§ß§ß§à §æ§å§ß§Ü§è§Ú§à§ß§Ú§â§à§Ó§Ñ§Ý, §Ò§Ö§Ý§Ü§Ú §Õ§à§Ý§Ø§ß§í §ã§à§Õ§Ö§â§Ø§Ñ§ä§î §Ó
§ã§Ö§Ò§Ö §â§Ñ§Ù§ß§í§Ö §Ñ§Þ§Ú§ß§à§Ü§Ú§ã§Ý§à§ä§í §Ú §á§à§ã§ä§å§á§Ñ§ä§î §Ú§Ù §â§Ñ§Ù§ß§í§ç §Ô§â§å§á§á §á§â§à§Õ§å§Ü§ä§à§Ó.
§¯§Ö §Þ§à§Ô§å§ä §à§Ò§â§Ñ§Ù§à§Ó§í§Ó§Ñ§ä§î§ã§ñ §Ó
§à§â§Ô§Ñ§ß§Ú§Ù§Þ§Ö §é§Ö§Ý§à§Ó§Ö§Ü§Ñ, §á§à§ï§ä§à§Þ§å
§Õ§à§Ý§Ø§ß§í §á§à§ã§ä§å§á§Ñ§ä§î §ã §á§Ú§ë§Ö§Û.
§®§à§Ô§å§ä §ã§Ú§ß§ä§Ö§Ù§Ú§â§à§Ó§Ñ§ä§î§ã§ñ §Ó
§à§â§Ô§Ñ§ß§Ú§Ù§Þ§Ö §Ú§Ù §Õ§â§å§Ô§Ú§ç §Ó§Ö§ë§Ö§ã§ä§Ó.
§Þ §ã§à §Ú §Þ §ã§ß§í§Ö §á§â§à§Õ§å§Ü§ä§í
§®§à§Ý§à§Ü§à §Ú §Þ§à§Ý§à§é§ß§í§Ö
§á§â§à§Õ§å§Ü§ä§í
§²§í§Ò §Ú §Þ§à§â§Ö§á§â§à§Õ§å§Ü§ä§í
§Û§è§Ö§á§â§à§Õ§å§Ü§ä§í
§²§í§Ò§Ñ §Ú §Þ§à§â§Ö§á§â§à§Õ§å§Ü§ä§í ¡ª§Þ §á§â§Ö§Ü§â§Ñ§ã§ß§í§Û
§Ú§ã§ä§à§é§ß§Ú§Ü §á§à§Ý§ß§à§è§Ö§ß§ß§à§Ô§à §Ò§Ö§Ý§Ü§Ñ.
§¢§Ö§Ý§Ü§Ú §â§í§Ò§í §ã§à§Õ§Ö§â§Ø§Ñ§ä §Ó§ã§Ö §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§í§Ö
§ß§Ö§Ù§Ñ§Þ§Ö§ß§Ú§Þ§í§Ö §Ñ§Þ§Ú§ß§à§Ü§Ú§ã§Ý§à§ä§í. §£ §à§ä§Ý§Ú§é§Ú§Ö §à§ä
§Þ§ñ§ã§Ñ, §Ó §Ò§Ö§Ý§Ü§Ñ§ç §â§í§Ò§í §ß§Ú§Ù§Ü§à§Ö
§ã§à§Õ§Ö§â§Ø§Ñ§ß§Ú§Ö
§ã§à§Ö§Õ§Ú§ß§Ú§ä§Ö§Ý§î§ß§à§ä§Ü§Ñ§ß§ß§í§ç
§à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§Û.
§±§à§Ý§ß§à§è§Ö§ß§ß§í§Û §Ú§ã§ä§à§é§ß§Ú§Ü §Ó§ã§Ö§ç
§á§Ú§ë§Ö§Ó§í§ç §Ó§Ö§ë§Ö§ã§ä§Ó, §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§í§ç
§Õ§Ý§ñ §ß§à§â§Þ§Ñ§Ý§î§ß§à§Û
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§é§Ö§Ý§à§Ó§Ö§Ü§Ñ.
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§á§à§Þ§à§Ô§Ñ§ð§ë§Ú§Ö §Ó §Ò§à§â§î§Ò§Ö §ã §Ó§Ú§â§å§ã§Ñ§Þ§Ú.
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§ã§à§à§ä§ß§à§ê§Ö§ß§Ú§ñ§ç.
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§ä§ñ§Ø§Ö§Ý§à, §á§à§ã§Ü§à§Ý§î§Ü§å §Þ§í§ê§Ö§é§ß§í§Ö
§Ó§à§Ý§à§Ü§ß§Ñ §á§â§à§ß§Ú§Ù§Ñ§ß§í
§ã§à§Ö§Õ§Ú§ß§Ú§ä§Ö§Ý§î§ß§í§Þ§Ú §ä§Ü§Ñ§ß§ñ§Þ§Ú.
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§à§â§Ô§Ñ§ß§Ú§Ù§Þ§Ñ §é§Ö§Ý§à§Ó§Ö§Ü§Ñ.
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§Ü§à§ä§à§â§í§Ö §ã§à§Õ§Ö§â§Ø§Ñ§ä§ã§ñ §Ó §Ü§â§Ö§Þ§Ñ§ç §Ü§à§ß§Õ§Ú§ä§Ö§â§ã§Ü§Ú§ç §Ú§Ù§Õ§Ö§Ý§Ú§Û.
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30%
70%
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§Ü§Ý§Ö§ä§Ü§Ñ§ç. §±§â§Ú §à§Ü§Ú§ã§Ý§Ö§ß§Ú§Ú §Ø§Ú§â §Ó§í§Õ§Ö§Ý§ñ§Ö§ä §Ó §Õ§Ó§Ñ §â§Ñ§Ù§Ñ §Ò§à§Ý§î§ê§Ö §ï§ß§Ö§â§Ô§Ú§Ú, §é§Ö§Þ §Ò§Ö§Ý§Ü§Ú
§Ú §å§Ô§Ý§Ö§Ó§à§Õ§í.
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§£§Þ§Ö§ã§ä§Ö §ã §Ø§Ú§â§Ñ§Þ§Ú §é§Ö§Ý§à§Ó§Ö§Ü §á§à§Ý§å§é§Ñ§Ö§ä §Ø§Ú§â§à§â§Ñ§ã§ä§Ó§à§â§Ú§Þ§í§Ö §Ó§Ú§ä§Ñ§Þ§Ú§ß§í A, D, E, K.
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§Ü§Ú§ã§Ý§à§ä§Ñ§Þ§Ú.
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§Ñ §â§ñ§Õ §Ó§ß§å§ä§â§Ö§ß§ß§Ú§ç §à§â§Ô§Ñ§ß§à§Ó §Ú§Þ§Ö§Ö§ä §ã§á§Ö§è§Ú§Ñ§Ý§î§ß§å§ð §Ø§Ú§â§à§Ó§å§ð §à§Ò§à§Ý§à§é§Ü§å,
§á§â§Ö§Õ§à§ç§â§Ñ§ß§ñ§ð§ë§å§ð §à§ä §Þ§Ö§ç§Ñ§ß§Ú§é§Ö§ã§Ü§Ú§ç §á§à§Ó§â§Ö§Ø§Õ§Ö§ß§Ú§Û.
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§Á§Ó§Ý§ñ§ñ§ã§î §Þ§Ñ§ä§Ö§â§Ú§Ñ§Ý§à§Þ §Õ§Ý§ñ §Þ§Ö§Þ§Ò§â§Ñ§ß §Ü§Ý§Ö§ä§à§Ü, §Ø§Ú§â§í §Ó§í§á§à§Ý§ß§ñ§ð§ä
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§ã§ä§â§à§Ú§ä§Ö§Ý§î§ß§í§Þ §Þ§Ñ§ä§Ö§â§Ú§Ñ§Ý§à§Þ §Õ§Ý§ñ §Þ§à§Ù§Ô§Ñ §Ú §ä§Ü§Ñ§ß§Ö§Û §ß§Ö§â§Ó§ß§à§Û §ã§Ú§ã§ä§Ö§Þ§í.
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  • 2. 1. §æ§å§ß§Ü§è§Ú§Ú §á§Ú§ë§Ú §Ó §à§â§Ô §ß§Ú§Ù§Þ§Ö 2. §ç §â §Ü§ä§Ö§â§Ú§ã§ä§Ú§Ü§Ú §á§Ú§ë§Ú 2.1. §ï§ß§Ö§â§Ô§Ö§ä§Ú§é§Ö§ã§Ü §è§Ö§ß§ß§à§ã§ä§î. §¬ §Ý§à§â§Ú§Ú 2.2. §Ò§Ú§à§Ý§à§Ô§Ú§é§Ö§ã§Ü §è§Ö§ß§ß§à§ã§ä§î. §Ò§Ö§Ý§Ü§Ú, §Ø§Ú§â§í, §å§Ô§Ý§Ö§Ó§à§Õ§í 3. §Ü§â §ä§Ü§Ú§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ §è§Ú§Ú §±§Ý §ß §á§Ú§ä §ß§Ú
  • 3. §±§Ú§ë§Ñ ¡ª §à§ã§ß§à§Ó§ß§à§Û §Ú §Ô§Ý§Ñ§Ó§ß§í§Û §Ú§ã§ä§à§é§ß§Ú§Ü §ï§ß§Ö§â§Ô§Ú§Ú §Ó §ß§Ñ§ê§Ö§Þ §à§â§Ô§Ñ§ß§Ú§Ù§Þ§Ö. §°§Õ§ß§Ñ§Ü§à, §Ü§â§à§Þ§Ö §ï§ß§Ö§â§Ô§Ö§ä§Ú§é§Ö§ã§Ü§à§Û §æ§å§ß§Ü§è§Ú§Ú, §Ö§Õ§Ñ §Ú§Þ§Ö§Ö§ä §Ú §Õ§â§å§Ô§Ú§Ö §Ù§ß§Ñ§é§Ö§ß§Ú§ñ. §¦§ã§Ý§Ú §Ö§Õ§Ñ §ß§Ñ§é§Ú§ß§Ñ§Ö§ä §Ó§í§á§à§Ý§ß§ñ§ä§î §Ó§ä§à§â§à§ã§ä§Ö§á§Ö§ß§ß§í§Ö §æ§å§ß§Ü§è§Ú§Ú §é§Ñ§ë§Ö, §é§Ö§Þ §Ô§Ý§Ñ§Ó§ß§í§Ö, §ï§ä§à §Þ§à§Ø§Ö§ä §á§â§Ú§Ó§Ö§ã§ä§Ú §Ü §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§ð §Ý§Ú§ê§ß§Ö§Ô§à §Ó§Ö§ã§Ñ §¿§ß§Ö§â§Ô§Ú §å§Õ§à§Ó§à§Ý§î§ã§ä§Ó§Ú§Ö §³§á§à§ã§à§Ò §ã§á§â §Ó§Ú§ä§î§ã §ã §ï§Þ§à§è§Ú §Þ§Ú §±§à§Ó§à§Õ §Õ§Ý §ã§à§Ó§Þ§Ö§ã§ä§ß§à§Ô§à §Õ§à§ã§å§Ô 1. §¶§å§ß§Ü§è§Ú§Ú §á§Ú§ë§Ú §Ó §à§â§Ô §ß§Ú§Ù§Þ§Ö §Õ§Ý §é§Ö§Ô§à §ß §Þ §ß§å§Ø§ß §Ö§Õ §Ô§Ý §Ó§ß §æ§å§ß§Ü§è§Ú §£§ä§à§â§à§ã§ä§Ö§á§Ö§ß§ß§í§Ö §æ§å§ß§Ü§è§Ú§Ú
  • 4. §Ò §Ø §å 9 4,1 0 §¿§ß§Ö§â§Ô§Ö§ä§Ú§é§Ö§ã§Ü§Ñ§ñ §è§Ö§ß§ß§à§ã§ä§î 1 §Ô §Ò§Ö§Ý§Ü§à§Ó, §Ø§Ú§â§à§Ó, §å§Ô§Ý§Ö§Ó§à§Õ§à§Ó §¿§ß§Ö§â§Ô§Ö§ä§Ú§é§Ö§ã§Ü §è§Ö§ß§ß§à§ã§ä§î §Ü §Ý§à§â§Ú§Ú §¢§Ú§à§Ý§à§Ô§Ú§é§Ö§ã§Ü §è§Ö§ß§ß§à§ã§ä§î §¬ §Ý§à§â§Ú§Ú §Ò§Ö§Ý§Ü§Ú §Ø§Ú§â§í §å§Ô§Ý§Ö§Ó§à§Õ§í§¢§¨§µ 2. §ç §â §Ü§ä§Ö§â§Ú§ã§ä§Ú§Ü§Ú §á§Ú§ë§Ú §£§í§Õ§Ö§Ý§ñ§ð§ä §ä§â§Ú §à§ã§ß§à§Ó§ß§í§ç §Ü§à§Þ§á§à§ß§Ö§ß§ä§Ñ §á§Ú§ë§Ú (§Ò§Ö§Ý§Ü§Ú, §Ø§Ú§â§í, §å§Ô§Ý§Ö§Ó§à§Õ§í), §Ü§Ñ§Ø§Õ§í§Û §Ú§Ù §Ü§à§ä§à§â§í§ç §Ú§Þ§Ö§Ö§ä §ã§Ó§à§ð §Ü§Ñ§Ý§à§â§Ú§Û§ß§à§ã§ä§î §é§ä§à §Ö§ë§Ö §ã§ä§à§Ú§ä §Ù§ß §ä§î §à §Ö§Õ§Ö!
  • 5. §±§à§Ý§å§é§Ö§ß§ß§å§ð §è§Ú§æ§â§å §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §å§Þ§ß§à§Ø§Ú§ä§î §ß§Ñ §Ü§à§ï§æ§æ§Ú§è§Ú§Ö§ß§ä §ß§Ñ§Ô§â§å§Ù§Ü§Ú (§¬§¯). 1. §¦§ã§Ý§Ú §å §ä§Ö§Ò§ñ §ã§Ú§Õ§ñ§é§Ñ§ñ §â§Ñ§Ò§à§ä§Ñ + §Ú§Þ§Ö§Ö§ä§ã§ñ §Þ§Ñ§ê§Ú§ß§Ñ + §ä§í §ä§â§Ö§ß§Ú§â§å§Ö§ê§î§ã§ñ 1-3 §â§Ñ§Ù§Ñ §Ó §ß§Ö§Õ§Ö§Ý§ð, §ä§à §¬§¯ = 1,2 (§Ö§ã§Ý§Ú §ä§í §ä§â§Ö§ß§Ú§â§å§Ö§ê§î§ã§ñ §ä§à§Ý§î§Ü§à §á§à §á§â§à§Ô§â§Ñ§Þ§Þ§Ö ?§Á §®§à§Ô§å?, §ä§à §ä§Ó§à§Û §Ü§à§ï§æ§æ§Ú§è§Ú§Ö§ß§ä 1,2). 2. §¦§ã§Ý§Ú §å §ä§Ö§Ò§ñ §ã§Ú§Õ§ñ§é§Ñ§ñ §â§Ñ§Ò§à§ä§Ñ + 3-4 §ä§â§Ö§ß§Ú§â§à§Ó§Ü§Ú, §ä§à §¬§¯ = 1,375. 3. §¦§ã§Ý§Ú §å §ä§Ö§Ò§ñ §â§Ñ§Ò§à§ä§Ñ §ã§â§Ö§Õ§ß§Ö§Û §ä§ñ§Ø§Ö§ã§ä§Ú (50% §Ó§â§Ö§Þ§Ö§ß§Ú §á§â§à§Ó§à§Õ§Ú§ê§î §Ó §Õ§Ó§Ú§Ø§Ö§ß§Ú§Ú) + 3-5 §ä§â§Ö§ß§Ú§â§à§Ó§à§Ü, §ä§à §¬§¯ = 1,462. 4. §¦§ã§Ý§Ú §å §ä§Ö§Ò§ñ §â§Ñ§Ò§à§ä§Ñ §ã§â§Ö§Õ§ß§Ö§Û §ä§ñ§Ø§Ö§ã§ä§Ú (50% §Ó§â§Ö§Þ§Ö§ß§Ú §á§â§à§Ó§à§Õ§Ú§ê§î §Ó §Õ§Ó§Ú§Ø§Ö§ß§Ú§Ú) + §ä§ñ§Ø§Ö§Ý§í§Ö §ä§â§Ö§ß§Ú§â§à§Ó§Ü§Ú 5 §â§Ñ§Ù §Ó §ß§Ö§Õ§Ö§Ý§ð, §ä§à §¬§¯ = 1,55. §±§â§Ú§Þ§Ö§â §â§Ñ§ã§é§Ö§ä§Ñ §ï§ß§Ö§â§Ô§Ö§ä§Ú§é§Ö§ã§Ü§à§Ô§à §Þ§Ú§ß§Ú§Þ§å§Þ§Ñ: §Õ§Ö§Ó§å§ê§Ü§Ñ §Ó§Ö§ã§à§Þ 70 §Ü§Ô, §â§à§ã§ä 168 §ã§Þ, 20 §Ý§Ö§ä. (10 §ç70) + (6,25 §ç 168) ¨C (5 §ç20) ¨C 161 =700 + 1050 ¨C 100 ¨C 161 = 1489 §Ü§Ü§Ñ§Ý. 10 x §Ó§Ö§ã (§Ü§Ô) + 6,25 x §â§à§ã§ä (§ã§Þ) - 5 x §Ó§à§Ù§â §ã§ä + 5 ¡ª §Õ§Ý §Þ§å§Ø§é§Ú§ß 10 x §Ó§Ö§ã (§Ü§Ô) + 6,25 x §â§à§ã§ä (§ã§Þ) - 5 x §Ó§à§Ù§â §ã§ä - 161 ¡ª §Õ§Ý §Ø§Ö§ß§ë§Ú§ß §¶§à§â§Þ§å§Ý §® §æ§æ§Ú§ß -§¥§Ø§Ö§à§â §Õ§Ý §á§à§Õ§ã§é§Ö§ä §ï§ß§Ö§â§Ô§Ö§ä§Ú§é§Ö§ã§Ü§à§Ô§à §Þ§Ú§ß§Ú§Þ§å§Þ : 2.1 §ï§ß§Ö§â§Ô§Ö§ä§Ú§é§Ö§ã§Ü §è§Ö§ß§ß§à§ã§ä§î. §Ü §Ý§à§â§Ú§Ú
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