?a?????????µ?a :??GG????S 1 ?a?????????µ?a ?ef??a?? 14????S?? ??????????
??µ?s?a ??????µ??? :??GG????S 2 ??µ?s?a ??????µ??? ??t?a ??µ?s????µ???? ????t????:
??µ?s????µ??? ????t??? e??a? ta µ?t?a t?? ???t??? p??
s?et????ta? µe t?? dap??e? ?a? ta ?s?da t?? ??at????
????p?????sµ??.
St????:
?atap???µ?s? p??????sµ?? – a?e???a?.
Sta?e??p???s? t?? ??????µ?a? se ep?peda p??????
apas????s?? ????? p??????sµ?.
?e??s? ??????µ???? a??s?t?t?? µeta?? t?? p???t??.
??a?ata??µ? pa?a??????? p????.
?e?t??s? ?s??????? p????µ??.
??????s? ??????µ???? a??pt???? t?? ???a?.
??µ?s?e? ?ap??e?: :??GG????S 3 ??µ?s?e? ?ap??e?: ???a? ta ???µat??? p?s? p?? dapa?? t? ???t?? ??a t??
?????? ??at???? a?a???? (p.? µ?s??? t?? d?µ?s???
?pa??????, t???? ??at???? da?e???, s??t??e??,
ep?d?t?se??, ?atas?e??? d?µ?s??? ?????).
??a??????ta? se:
a) ??????se? ?ap??e? (??µ?s?a ?ata????s? ?a?
µetaß?ßast???? p????µ??)
ß) ?efa?a???????? ?ap??e? (??µ?s?a ?p??d?s?)
Slide 4:??GG????S 4 a) ??????se? ?ap??e?:
G????ta? se a?a?? ?a? ?p??es?e? ??a ?a ?a?????? t?? t?????se? a????e? t?? ???t???, p?? s?et????ta? µe t?? ?µa?? ?e?t?????a t?? ??at???? µ??a??sµ?? (µ?s??? d?µ?s??? ?pa??????, a????? a?a??? ?a? ?p??es???, t???? da?e???). ?p?te???? t? ??µ?s?a ?ata????s? st? s????? t???.
Slide 5:??GG????S 5 ?etaß?ßast???? ?????µ??:
???a? ?? p????µ?? p?? ?????ta? ap? t? ???t?? p??? ta ?????????? ?a? t?? ep??e???se?? ??a s??p??? ß???e?a? (p.?. ß????µata, pa?????, s??t??e??, ep?d?t?se??, ?p?t??f?e?).
?e? pe???aµß????ta? st? ??µ?s?a ?ata????s?, d??t? de? ap?te???? aµ??ß? ??a s?µµet??? st?? t?????sa pa?a????, a??? e??a? ap??? µ?a ??????µ??? e??s??s?.
Slide 6:??GG????S 6 ???a? ?? dap??e? epe?d?se??, d??. ?? dap??e? p?? ?????ta? se a?a?? ?a? ?p??es?e? ??a ?a ?atas?e?ast??? ???a ?p?d?µ?? – d??µ??, ??µ???a, s???e?a, ?dat?f???te?, ??s???µe?a – p?? ?a ??a??p???s??? t?? a????e? t?? ???t??? ??a p???? ?????a st? µ?????.
?? ?efa?a???????? ?ap??e? ???µ????ta? ??µ?s?a ?p??d?s? st? s????? t???.
??????a µe t? s??p? p?? e??p??et??? d?a??????ta? se: ?ap??e? ??????s??, ?a?de?a?, ?µ??a?, ??e?a?, Ge????a?, ?t???t??f?a?, ???e?a?, ??????a? ??p.
Slide 7:??GG????S 7 ?a?????te? a???t???? t?s?? t?? d?µ?s??? dapa???
a) ????s? t?? ??????? ??s?d?µat??:
?pa?t?se?? ??a ?a??te??? p???t?ta? ?p??es?e?.
ß) St?? p???d? t?? te???????a?:
??: ? ?atas?e?? t?? a?t?????t?? ?d??e? se dap??e? ??a ?atas?e??
d??µ??.
?) St?? a?t????? t?? ?????????? s?????? ??a t? ????
t?? ???t??? st?? ??????µ?a:
??e???te??? ????? ??a ?????? ?????????? p?????a?.
d) St?? a???s? t?? p????sµ?? :
??µ?????e? a???s? t?? d?µ?s??? dapa??? ??a ???a ?p?d?µ??.
Slide 8:??GG????S 8 ??µ?s?a ?s?da
F????.
?a?e?sµ??.
?p??e???µat??? d?ast????t?ta (??at???? ?pe?d?se??, ?as???? ???µ??a??e? – ?µ???at???? ???a??sµ?? ).
?s?da ap? ?pe?d?se?? (t????, µe??sµata).
?s?da ap? ???e? p???? (?a?e?a, d??e??, p??st?µa).
F?????G?? – ???S?? & ????S?? F???? :??GG????S 9 F?????G?? – ???S?? & ????S?? F???? ?????:
1. ?aµ?e?t????:
????s? es?d?? ??a ???µat?d?t?s? dapa???.
2. ???state?t????:
???stas?a t?? e?????a? pa?a????? µe t?? ep?ß???
????? e?sa??????? dasµ??.
3. G?a p?????s?:
??????µ???? ?a? ?????????? st????.
Slide 10:??GG????S 10 F????: ???a? ? a?a??ast??? e?sf??? p?? ?ataß?????? ta f?s??? ?a? ??µ??? p??s?pa p??? t? ???t??, ????? ?aµ?? a?t?pa???? ap? t? ???t?? ( F???? ??s?d?µat??, ??sa??????? dasµ??, F?? , F???? ?????t?? ?d???t?s?a?, F???? ???????µ??? ??p).
????? ? ???a??µa: ???a? ? a?a??ast??? e?sf??? ap? f?s??? ?a? ??µ??? p??s?pa p??? t? ???t??, t?? t?p???? a????, ? ?????? d?µ?s???? ???a??sµ???, ?p?? a?t?st???e? a?t?pa???? ( ???? ?dat?p??µ??e?a?, t??? s??ß????, ta??d??µ??? t??? ??p).
Slide 11:??GG????S 11 ?µes?? F????: ???a? e?e???? p?? ep?ß?????ta? ap’ e??e?a? sta p??s?pa µe ß?s? t? e?s?d?µa ? t?? pe????s?a t??? ?a? ?ataß?????ta? ap’ e??e?a? st? ???t??.
???????ta? se F????? ??s?d?µat??, p?? ep?ßa?????? ta e?s?d?µata t?? f?s???? ?a? ??µ???? p??s?p?? ?a? se F????? ?e????s?a?, p?? ep?ßa?????? t?? pe????s?a p?? ?at????? ? µetaß?ß????? ta f?s??? ? ??µ??? p??s?pa.
Slide 12:??GG????S 12 ?µµes?? F????: ???a? e?e???? p?? ep?ß?????ta? sta p?????ta, ep?ßa?????? ?µµesa a?t??? p?? ta a???????? ?a? ?ataß?????ta? st? ???t?? µ?s? t??t??.
?????ta? ?a? F???? ?ap????, ??at? ?p????????ta? µe ß?s? t? p?s? p?? dapa?? ? f????????µe???. ??t???? f???? e??a? ?? f???? ?ata????s??, ?? e?sa??????? dasµ??, ? F.?.? ?.a.
F???? ??s?d?µat?? f?s???? p??s?p?? :??GG????S 13 F???? ??s?d?µat?? f?s???? p??s?p?? 2008
0 – 19 500 0%
19 501 – 28 000 20%
28 001 – 36 300 25%
36 301 ?a? ??? 30%
Slide 14:??GG????S 14 F???? ?????t?? ?d???t?s?a?
?t? ap? 2008
?p? €0 ????? €170.860,14 0‰
?p? €170.860,15 ????? €427.150,36 2,5‰
?p? €427.150,37????? €854.300,72 3,5‰
?p? €854.300,73 4‰
?? ?µes?? F???? ??e??e?t???,
d??t? ep?ßa?????? pe??ss?te?? t??? ???? aµe?ß?µe????
?a? ??? t??? ?aµ??? aµe?ß?µe????.
????de?t??? F???????a :??GG????S 15 ????de?t??? F???????a ?st? ?t? ? f?????????? s??te?est?? e??a? 0% ??a t?? p??te? €100, 20% ??a t?? ep?µe?e? 100 ?a? 25% ??a t?? ep?µe?e? 100 ?a? 30% ??a t?? ep?µe?e? 100
? = 100 ? 0% = € 0
? = 100 ? 0% + 100 ? 20% = 20+0 = € 20
G = 100 ? 0% + 100 ? 20% + 100 ? 25% =
= 20+25 = € 45
?s? µe?a??te?? e??a? t? e?s?d?µa t?s? pe??ss?te??? F???? p?????eta?.
Slide 16:??GG????S 16 ? ?µµes? f???????a e??a? s?????? ??a?????? f???????a, d??. ?? f?????????? s??te?est?? pa?aµ????? ?? ?d??? se ??a ta ep?peda e?s?d?µat?? ?a? ?ts? ?? ?????p?? p???????? a?????a µe t?? dap??e? ?a? ??? a?????a µe t? e?s?d?µ? t???.
?? ?µµes?? f???? µe???e?t???, d??t? ep?ßa?????? pe??ss?te?? t??? ?aµ??? aµe?ß?µe????.
Slide 17:??GG????S 17 ??a?????? f???????a
?? ? f?????????? s??te?est?? e??a? 16% (sta?e???) ?a? t? f????????? e?s?d?µa e??a? £100, £200 ?a? £300 t?te ? s???????? f???? e??a? £16, £32 ?a? £48 a?t?st???a, ??a ???? p???????? a?????a µe t? e?s?d?µ? t???.
??t?st??fa ????de?t??? F???????a :??GG????S 18 ??t?st??fa ????de?t??? F???????a ?st? ??p???? ?ata?a???e? 10 ??t?a ße????? t?? ?µ??a. ? f???? e??a? 10 se?t ??a ???e ??t??. ??????e? d??ad? 10 ??t?a ? 10 s??t = 100 se?t (€1) t?? ?µ??a.
? €50 €1
100 ? ? = 100?1 = 2%
500
? €80 €1 ? = 100?1 = 1,25%
100 ? 100
G €100 €1 ? = 100?1 = 1%
100 ? 100
??a ?s? a????eta? t? e?s?d?µa t?s? ? a?a????a t?? f???? µe???eta?.
Slide 19:??GG????S 19 ?? ?µµes?? F???? e??a? a?a??????? ?? p??? t? dap???, a??? ??t?st??fa ????de?t???? ?? p??? t? e?s?d?µa, ??at? ?a??? a????eta? t? e?s?d?µa µe???eta? t? p?s?st? t?? e?s?d?µat?? p?? ?ataß???eta? ?? f????.
????? µ?a? d??a??? ?a? ap?d?t???? f???????a? :??GG????S 20 ????? µ?a? d??a??? ?a? ap?d?t???? f???????a? G?a ?a e??a? d??a?? ?a? ap?d?t??? µ?a f???????a, ?a p??pe? ?a d??peta? ap? t?? a??????e? a????:
1. ?a e??a? a?????? µe t? f???d?t??? ??a??t?ta ???e
p???t? (a?????? µe t? e?s?d?µa ? t?? pe????s?a t??).
2. ?a e??a? aµe????pt? (??a ????? t? ?d??).
3. ?a µ?? e??a? dapa???? ? e?sp?a?? t?? f????
(a??et?? ?p??????? ?ste ?a a?eßa??e? t? ??st??)
4. ?a µ?? eµp?d??e? t?? ??????µ??? a??pt???
(????? s??te?est?? eµp?d????? t?? a??pt???).
Slide 21:??GG????S 21 F??????F?G? : e??a? ? ap?f??? t?? f???? µe ??µ?µa µ?sa, p?? ep?t?????e? ? f????????µe??? e?µeta??e??µe??? t?? as?fe?a? ? ad??aµ?e? t?? f?????????? ??µ??.
F??????F?G?: e??a? ? d?af??? t?? f???? µe pa????µe? e????e?e? t?? f????????µe???, ?p?? ? d???s? µ????te??? e?s?d?µat?? ? pe????s?a? ? es?d??, t? ?a??eµp???? ??p.
? F???d?af??? p??tte? t?? ????????? ap?st??? t?? ???t??? ?a? s??te?e? st?? ?p?s??d??µ?s? t??, ??’ a?t? ?e??e?ta? p?????? ad???µa ?a? t?µ??e?ta? ap? t?? ??µ?.
????S??S ?????S??S – ????S?? ????S :??GG????S 22 ????S??S ?????S??S – ????S?? ????S ??a????eta? se:
1. ?s?te???? ?a?e?sµ? p?? d?µ?????e? t?
?s?te???? ??µ?s?? ?????.
2. ???te????? ?a?e?sµ?? p?? d?µ?????e? t?
???te???? ??µ?s?? ?????.
?s?te???? ??µ?s?? ????? + ???te???? ??µ?s??
????? = ??µ?s?? ?????
Slide 23:??GG????S 23 ?s?te????? ?a?e?sµ?? ? ?s?te???? ???e?a: ?p??e? ?a e??a? ??a??p???esµa ? ?a???p???esµa d??e?a, p???????ta? ?????? ap? ?d??te? ? ???pe?e? ?a? s???pt??ta? s?????? µe t?? ??d?s? ??e????f??, ??aµµat??? ? ?µ???????.
?? ???t?? pa???e? d??f??a ????t?a ?p??:
???? ep?t???a, F???apa??a??, ?????s? ?a?e???, e????se?? ??p.
Slide 24:??GG????S 24 ???te????? ?a?e?sµ?? ? ???te???? ???e?a : e??a? ?at? ?a???a µa???p???esµa d??e?a ?a? p????????ta? ??a t? ???µat?d?t?s? ????? ?p?d?µ?? (??µ???a, ae??d??µ?a, d??µ?? ??p). ????????ta? ?????? ap? ???a ???t? ? µe???e? t??pe?e? t?? e??te?????, ?p?? ? ??e???? t??pe?a ??apt??e?? ?a? e??f????ta? p??t?te se s?????a?µa.
???p???t?s? ??µ?s??? ??????: e??a? t? ???µat??? p?s? p?? d?a??te? t? ???t?? ??a t?? e??f??s? t?? ??µ?s??? ??????.
S?µf??a µe ta d?e??? ???t???a t? ??µ?s?? ????? de? p??pe? ?a ?pe?ßa??e? t? 60% t?? ??a????st?? ???????? ??????t?? (???).
???????S ????????G?S??S :??GG????S 25 ???????S ????????G?S??S ???a? ??a? p??a?a? p?? pe???aµß??e? t?? p??ß?ep?µe?e? dap??e? ?a? ta p??ß?ep?µe?a ?s?da t?? ???t??? ??a ??a ?t?? ?a? e?f???e? t?? ??????µ??? p???t??? t?? ??ß????s??.
?ata?t??eta? ap? t? ?p????e?? ??????µ???? ?a? ?atat??eta? st? ????? ??a ?????s?. ?et? t? ??f?s? t?? ???eta? ??µ??, t?? ?p???? ? ??ß????s? ?p???e??ta? ?a efa?µ?se?.
??? de? ??f?ste? ???a??a, efa?µ??eta? t? S?st?µa t?? ??de?at?µ?????, d??ad? ? ?????s? t?? d?µ?s??? dapa??? se µ???a?a ß?s?, s?µf??a µe ta st???e?a t?? p???p?????sµ?? t?? p??????µe??? ?t???.
Slide 26:??GG????S 26 ? ??at???? ????p?????sµ?? µp??e? ?a e??a? :
1. ??e??asµat???? (?s?da > ?ap??e?), ?ta? ?p???e? p????? apas????s? ?a? p??????sµ?? ?p?te ? ??ß????s? µe???e? t?? ?ap??e? ?a? a????e? t??? F????? ??a ?a µe??se? t? d?a??s?µ? e?s?d?µa ?a? ?a pe?????se? t? s??????? ??t?s? ?a? t?? p??????sµ?.
(?? ??µ?s????µ??? p?e??asµa p?? d?µ?????e?ta? µe???e? t? ??µ?s?? ?????, ??at? ???s?µ?p??e?ta? ??a t?? ap?p????µ? da?e???).
Slide 27:??GG????S 27 2. ???e?µµat???? (?s?da < ?ap??e?), ?ta? ?p???e? ?fes? ?a? ??e???a ? ??ß????s? a????e? t?? ?ap??e? ?a? µe???e? t??? f?????, ??a ?a a???se? t? d?a??s?µ? e?s?d?µa, t? s??????? ??t?s?, t?? pa?a???? ?a? t?? apas????s? µe s??p? t?? a???aµ?? t?? ??????µ?a? ?a? t? µe??s? t?? ??e???a?.
?? ??µ?s????µ??? ???e?µµa p?? d?µ?????e?ta? a????e? t? d?µ?s?? ????? ?a? ?a??pteta? µe d?µ?s?? da?e?sµ?.
Slide 28:??GG????S 28 3. ?s?s?e??sµ???? (?s?da = ?ap??e?) ?ta? ?p???e? p????? apas????s? ????? p??????sµ?. ?e? ?p???e? ??te ???e?µµa ??te p?e??asµa, a??? e??a? sp???a pe??pt?s?.
????????S?:
S?µf??a µe t??? de??te? t?? ??ast???, t? ??µ?s????µ??? ???e?µµa de? p??pe? ?a ?pe?ßa??e? t? 3% t?? ?.?.?. ?a? t? ??µ?s?? ????? de? p??pe? ?a ?pe?ßa??e? t? 60% t?? ?.?.?.