╨Ф╨╜╨╡╨╣ ╨┐╤А╨╛╨┤╨░╨╢ ╨▓╤Л╨┤╨░╤О╤Й╨╕╤Е╤Б╤П


╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ Days Sales Outstanding (DSO)?

╨Ф╨╜╨╕ ╨╜╨╡╨╖╨░╨▓╨╡╤А╤И╨╡╨╜╨╜╤Л╤Е ╨┐╤А╨╛╨┤╨░╨╢ (DSO) ╨╛╤В╨╜╨╛╤Б╤П╤В╤Б╤П ╨║ ╤Б╤А╨╡╨┤╨╜╨╡╨╝╤Г ╨▓╤А╨╡╨╝╨╡╨╜╨╕, ╨║╨╛╤В╨╛╤А╨╛╨╡ ╤В╤А╨╡╨▒╤Г╨╡╤В╤Б╤П ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╕╨╗╨╕ ╨▒╨╕╨╖╨╜╨╡╤Б╤Г, ╤З╤В╨╛╨▒╤Л ╨║╨╛╨╜╨▓╨╡╤А╤В╨╕╤А╨╛╨▓╨░╤В╤М ╤Б╨▓╨╛╨╕ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В ╨▓ ╨╜╨░╨╗╨╕╤З╨╜╤Л╨╡ ╨┤╨╡╨╜╤М╨│╨╕ ╨╕╨╗╨╕ ╨┐╨╛╨╗╤Г╤З╨╕╤В╤М ╨┐╤А╨╛╤Б╤А╨╛╤З╨╡╨╜╨╜╤Л╨╡ ╨┐╨╗╨░╤В╨╡╨╢╨╕ ╨╛╤В ╨║╨╗╨╕╨╡╨╜╤В╨╛╨▓. ╨Ю╨╜ ╨▓╤Л╤А╨░╨╢╨░╨╡╤В╤Б╤П ╨▓ ╨║╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╡ ╨┤╨╜╨╡╨╣, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨┐╨╛╤В╤А╨╡╨▒╤Г╤О╤В╤Б╤П ╨┐╨╛╤Б╤В╨░╨▓╤Й╨╕╨║╨░╨╝ ╨║╤А╨╡╨┤╨╕╤В╨╜╤Л╤Е ╤Г╤Б╨╗╤Г╨│, ╤З╤В╨╛╨▒╤Л ╨┐╨╛╨╗╤Г╤З╨╕╤В╤М ╤Б╨▓╨╛╤О ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╤Г╤О ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М.

╨Ф╨╜╨╕ ╨┐╤А╨╛╨┤╨░╨╢ ╨Т╤Л╨┤╨░╤О╤Й╨╡╨╡╤Б╤П ╨╖╨╜╨░╤З╨╡╨╜╨╕╨╡

╨Т╤Л╤З╨╕╤Б╨╗╨╡╨╜╨╕╨╡ DSO ╨╡╨╢╨╡╨╝╨╡╤Б╤П╤З╨╜╨╛, ╨╡╨╢╨╡╨║╨▓╨░╤А╤В╨░╨╗╤М╨╜╨╛ ╨╕╨╗╨╕ ╨╡╨╢╨╡╨│╨╛╨┤╨╜╨╛ ╨┐╨╛╨╝╨╛╨│╨░╨╡╤В ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П╨╝ ╨┐╨╛╨╜╤П╤В╤М, ╨╜╨░╤Б╨║╨╛╨╗╤М╨║╨╛ ╨▒╤Л╤Б╤В╤А╨╛ ╨╛╨╜╨╕ ╨┐╨╛╨╗╤Г╤З╨░╤О╤В ╨╕╨╗╨╕ ╤Б╨╛╨▒╨╕╤А╨░╤О╤В ╨╜╨░╨╗╨╕╤З╨╜╤Л╨╡ ╨┤╨╡╨╜╤М╨│╨╕ ╨╖╨░ ╤Б╨▓╨╛╨╕ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╤Н╤В╨╛ ╨┐╨╛╨╖╨▓╨╛╨╗╤П╨╡╤В ╨┐╤А╨╡╨┤╨┐╤А╨╕╤П╤В╨╕╤П╨╝ ╤Б╨╛╤Е╤А╨░╨╜╤П╤В╤М ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╨╡ ╨┐╨╛╤В╨╛╨║╨╕. ╨Ф╨╡╨╜╨╡╨╢╨╜╤Л╨╡ ╨┐╨╛╤В╨╛╨║╨╕ ╨Ф╨╡╨╜╨╡╨╢╨╜╤Л╨╡ ╨┐╨╛╤В╨╛╨║╨╕ тАФ ╤Н╤В╨╛ ╤Б╤Г╨╝╨╝╨░ ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╤Е ╤Б╤А╨╡╨┤╤Б╤В╨▓ ╨╕╨╗╨╕ ╨╕╤Е ╤Н╨║╨▓╨╕╨▓╨░╨╗╨╡╨╜╤В╨╛╨▓, ╤Б╨╛╨╖╨┤╨░╨╜╨╜╤Л╤Е ╨╕ ╨┐╨╛╤В╤А╨╡╨▒╨╗╨╡╨╜╨╜╤Л╤Е ╨Ъ╨╛╨╝╨┐╨░╨╜╨╕╨╡╨╣ ╨╖╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤. ╨н╤В╨╛ ╨╛╨║╨░╨╖╤Л╨▓╨░╨╡╤В╤Б╤П ╨┐╤А╨╡╨┤╨┐╨╛╤Б╤Л╨╗╨║╨╛╨╣ ╨┤╨╗╤П ╨░╨╜╨░╨╗╨╕╨╖╨░ ╤Б╨╕╨╗╤Л ╨▒╨╕╨╖╨╜╨╡╤Б╨░, ╨┐╤А╨╕╨▒╤Л╨╗╤М╨╜╨╛╤Б╤В╨╕ ╨╕ ╨▓╨╛╨╖╨╝╨╛╨╢╨╜╨╛╤Б╤В╨╡╨╣ ╨┤╨╗╤П ╤Г╨╗╤Г╤З╤И╨╡╨╜╨╕╤П. ╤З╨╕╤В╨░╤В╤М ╨▒╨╛╨╗╨╡╨╡ ╤Б╨▒╨░╨╗╨░╨╜╤Б╨╕╤А╨╛╨▓╨░╨╜╨╜╨╛, ╤В╨╡╨╝ ╤Б╨░╨╝╤Л╨╝ ╤Б╨┐╨░╤Б╨░╤П ╨╕╤Е ╨╛╤В ╨╜╨╡╤Е╨▓╨░╤В╨║╨╕ ╤Б╤А╨╡╨┤╤Б╤В╨▓ ╨▓ ╨┤╨╛╨╗╨│╨╛╤Б╤А╨╛╤З╨╜╨╛╨╣ ╨┐╨╡╤А╤Б╨┐╨╡╨║╤В╨╕╨▓╨╡.

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╨Ю╨│╨╗╨░╨▓╨╗╨╡╨╜╨╕╨╡

╨Ъ╨╗╤О╤З╨╡╨▓╤Л╨╡ ╨▓╤Л╨▓╨╛╨┤╤Л

  • DSO тАФ ╤Н╤В╨╛ ╤Б╤А╨╡╨┤╨╜╨╡╨╡ ╨▓╤А╨╡╨╝╤П, ╨▓╤Л╤А╨░╨╢╨╡╨╜╨╜╨╛╨╡ ╨▓ ╨║╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╡ ╨┤╨╜╨╡╨╣, ╨╖╨░╤В╤А╨░╤З╨╕╨▓╨░╨╡╨╝╤Л╤Е ╨┐╤А╨╡╨┤╨┐╤А╨╕╤П╤В╨╕╤П╨╝╨╕ ╨╕╨╗╨╕ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П╨╝╨╕ ╨╜╨░ ╨▓╨╛╨╖╨▓╤А╨░╤В ╤Б╨▓╨╛╨╡╨╣ ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕ ╨╕╨╗╨╕ ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╨╡ ╨╜╨░╨╗╨╕╤З╨╜╤Л╤Е ╨┤╨╡╨╜╨╡╨│ ╨╖╨░ ╤Б╨▓╨╛╨╕ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В.
  • ╨Т ╤В╨╛ ╨▓╤А╨╡╨╝╤П ╨║╨░╨║ ╨╜╨╕╨╖╨║╨╕╨╣ DSO ╨╛╨╖╨╜╨░╤З╨░╨╡╤В ╨╗╤Г╤З╤И╤Г╤О ╤А╤Л╨╜╨╛╤З╨╜╤Г╤О ╨┐╨╛╨╖╨╕╤Ж╨╕╤О ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕, ╨▒╨╛╨╗╨╡╨╡ ╨▓╤Л╤Б╨╛╨║╨╕╨╣ DSO ╤Г╨║╨░╨╖╤Л╨▓╨░╨╡╤В ╨╜╨░ ╨╜╨╡╤З╨░╤Б╤В╤Л╨╡ ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╨╡ ╨┐╨╛╤В╨╛╨║╨╕ ╨┤╨╗╤П ╨▒╨╕╨╖╨╜╨╡╤Б╨░.
  • ╨Ъ╨╛╨╜╤Ж╨╡╨┐╤Ж╨╕╤П ╨▓╤А╨╡╨╝╨╡╨╜╨╜╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨┤╨╡╨╜╨╡╨│ ╤Е╨╛╤А╨╛╤И╨╛ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╤П╨╡╤В ╨╕ ╤А╨░╨╖╨▓╨╕╨▓╨░╨╡╤В ╨Ф╨╜╨╕ ╨┐╤А╨╛╨┤╨░╨╢ ╨Т╤Л╨┤╨░╤О╤Й╨╡╨╡╤Б╤П ╨╖╨╜╨░╤З╨╡╨╜╨╕╨╡╤З╤В╨╛ ╨╛╨╖╨╜╨░╤З╨░╨╡╤В ╨▓╨░╨╢╨╜╨╛╤Б╤В╤М ╨╜╨░╨╗╨╕╤З╨╕╤П ╨╜╨░╨╗╨╕╤З╨╜╤Л╤Е ╨┤╨╡╨╜╨╡╨│ ╨▓ ╨╜╨░╤Б╤В╨╛╤П╤Й╨╡╨╡ ╨▓╤А╨╡╨╝╤П.
  • ╨С╤Г╨┤╨╡╤В ╨╗╨╕ ╨╖╨╜╨░╤З╨╡╨╜╨╕╨╡ DSO ╤Е╨╛╤А╨╛╤И╨╕╨╝ ╨╕╨╗╨╕ ╨┐╨╗╨╛╤Е╨╕╨╝ ╨┤╨╗╤П ╨▒╨╕╨╖╨╜╨╡╤Б╨░, ╨▒╤Г╨┤╨╡╤В ╨╖╨░╨▓╨╕╤Б╨╡╤В╤М ╨╛╤В ╤Б╨╡╨║╤В╨╛╤А╨░, ╨▓ ╨║╨╛╤В╨╛╤А╨╛╨╝ ╨╛╨╜ ╤А╨░╨▒╨╛╤В╨░╨╡╤В.

╨Я╨╛╨╜╨╕╨╝╨░╨╜╨╕╨╡ ╨┤╨╜╨╡╨╣ ╨┐╤А╨╛╨┤╨░╨╢ ╨▓╤Л╨┤╨░╤О╤Й╨╕╤Е╤Б╤П

Days Sales Outstanding ╨╛╨┐╤А╨╡╨┤╨╡╨╗╤П╨╡╤В ╤Б╤А╨╡╨┤╨╜╨╡╨╡ ╨║╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╛ ╨┤╨╜╨╡╨╣, ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨║╨╛╤В╨╛╤А╤Л╤Е ╨┐╤А╨╡╨┤╨┐╤А╨╕╤П╤В╨╕╤П ╨┐╨╛╨╗╤Г╤З╨░╤О╤В ╨╛╨┐╨╗╨░╤В╤Г ╨╖╨░ ╤В╨╛╨▓╨░╤А╤Л ╨╕ ╤Г╤Б╨╗╤Г╨│╨╕, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╛╨╜╨╕ ╨┐╤А╨╛╨┤╨░╤О╤В ╨▓ ╨║╤А╨╡╨┤╨╕╤В. DSO ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╨╛╨┤╨╜╨╕╨╝ ╨╕╨╖ ╨║╨╗╤О╤З╨╡╨▓╤Л╤Е ╨┐╨╛╨║╨░╨╖╨░╤В╨╡╨╗╨╡╨╣ ╤Н╤Д╤Д╨╡╨║╤В╨╕╨▓╨╜╨╛╤Б╤В╨╕. ╨Ъ╨╗╤О╤З╨╡╨▓╤Л╨╡ ╨┐╨╛╨║╨░╨╖╨░╤В╨╡╨╗╨╕ ╤Н╤Д╤Д╨╡╨║╤В╨╕╨▓╨╜╨╛╤Б╤В╨╕ (KPI) ╨┐╨╛╨╝╨╛╨│╨░╤О╤В ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╛╤Ж╨╡╨╜╨╕╤В╤М ╨╛╨▒╤Й╤Г╤О ╤Н╤Д╤Д╨╡╨║╤В╨╕╨▓╨╜╨╛╤Б╤В╤М ╨▒╨╕╨╖╨╜╨╡╤Б╨░ ╨▓ ╤Б╤А╨░╨▓╨╜╨╡╨╜╨╕╨╕ ╤Б ╨┐╨╛╤Б╤В╨░╨▓╨╗╨╡╨╜╨╜╤Л╨╝╨╕ ╤Ж╨╡╨╗╤П╨╝╨╕ ╨╖╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤. ╨Ю╨╜╨╕ ╨╝╨╛╨│╤Г╤В ╤А╨░╨╖╨╗╨╕╤З╨░╤В╤М╤Б╤П ╨▓ ╨╖╨░╨▓╨╕╤Б╨╕╨╝╨╛╤Б╤В╨╕ ╨╛╤В ╤В╨╕╨┐╨░ ╤Д╨╕╤А╨╝╤Л ╨╕╨╗╨╕ ╨╛╤В╤А╨░╤Б╨╗╨╕ ╨╕ ╨║╤А╨╕╤В╨╡╤А╨╕╨╡╨▓ ╨╛╤Ж╨╡╨╜╨║╨╕. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨▒╨╛╨╗╤М╤И╨╕╨╜╤Б╤В╨▓╨╛ ╤Д╨╕╤А╨╝ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╤О╤В ╤Н╤В╨╕ ╨┐╨╛╨║╨░╨╖╨░╤В╨╡╨╗╨╕, ╤З╤В╨╛╨▒╤Л ╨╛╤Б╤В╨░╨▓╨░╤В╤М╤Б╤П ╨▓╨┐╨╡╤А╨╡╨┤╨╕ ╨║╨╛╨╜╨║╤Г╤А╨╡╨╜╤В╨╛╨▓. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡ ╨┤╨╗╤П ╨╗╤О╨▒╨╛╨│╨╛ ╨▒╨╕╨╖╨╜╨╡╤Б╨░, ╨┐╨╛╤Б╨║╨╛╨╗╤М╨║╤Г ╨╛╨╜╨╕ ╨┐╨╛╨╝╨╛╨│╨░╤О╤В ╨╕╨╝ ╨╛╤Ж╨╡╨╜╨╕╨▓╨░╤В╤М ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╨╡ ╨┐╨╛╤В╨╛╨║╨╕ ╨╖╨░ ╨┐╨╡╤А╨╕╨╛╨┤.

╨Х╤Б╨╗╨╕ ╤А╨░╤Б╤Б╤З╨╕╤В╨░╨╜╨╜╤Л╨╣ DSO ╨╜╨╕╨╖╨║╨╕╨╣, ╨┐╤А╨╡╨┤╨┐╤А╨╕╤П╤В╨╕╤П ╤З╨░╤Б╤В╨╛ ╨┐╨╛╨╗╤Г╤З╨░╤О╤В ╨╜╨░╨╗╨╕╤З╨╜╤Л╨╡ ╨╖╨░ ╤Б╨▓╨╛╨╕ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В. ╨Я╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В╨Ъ╤А╨╡╨┤╨╕╤В╨╜╤Л╨╡ ╨┐╤А╨╛╨┤╨░╨╢╨╕ тАФ ╤Н╤В╨╛ ╤В╨╕╨┐ ╤В╤А╨░╨╜╨╖╨░╨║╤Ж╨╕╨╕, ╨▓ ╨║╨╛╤В╨╛╤А╨╛╨╝ ╨║╨╗╨╕╨╡╨╜╤В╨░╨╝/╨┐╨╛╨║╤Г╨┐╨░╤В╨╡╨╗╤П╨╝ ╤А╨░╨╖╤А╨╡╤И╨░╨╡╤В╤Б╤П ╨╛╨┐╨╗╨░╤З╨╕╨▓╨░╤В╤М ╨║╤Г╨┐╨╗╨╡╨╜╨╜╤Л╨╣ ╤В╨╛╨▓╨░╤А ╨┐╨╛╨╖╨╢╨╡, ╨░ ╨╜╨╡ ╨┐╨╗╨░╤В╨╕╤В╤М ╨▓ ╨╝╨╛╨╝╨╡╨╜╤В ╨┐╨╛╨║╤Г╨┐╨║╨╕. ╨н╤В╨╛ ╨┤╨░╨╡╤В ╨╕╨╝ ╨╜╨╡╨╛╨▒╤Е╨╛╨┤╨╕╨╝╨╛╨╡ ╨▓╤А╨╡╨╝╤П, ╤З╤В╨╛╨▒╤Л ╤Б╨╛╨▒╤А╨░╤В╤М ╨┤╨╡╨╜╤М╨│╨╕ ╨╕ ╨┐╤А╨╛╨╕╨╖╨▓╨╡╤Б╤В╨╕ ╨┐╨╗╨░╤В╨╡╨╢. ╨з╨╕╤В╨░╤В╤М ╨┤╨░╨╗╨╡╨╡, ╤З╤В╨╛ ╤Б╨▓╨╕╨┤╨╡╤В╨╡╨╗╤М╤Б╤В╨▓╤Г╨╡╤В ╨╛╨▒ ╨╕╤Е ╤Н╤Д╤Д╨╡╨║╤В╨╕╨▓╨╜╨╛╨╝ ╤Ж╨╕╨║╨╗╨╡ ╨║╨╛╨╜╨▓╨╡╤А╤В╨░╤Ж╨╕╨╕ ╨╜╨░╨╗╨╕╤З╨╜╨╛╤Б╤В╨╕╨ж╨╕╨║╨╗ ╨║╨╛╨╜╨▓╨╡╤А╤Б╨╕╨╕ ╨╜╨░╨╗╨╕╤З╨╜╨╛╤Б╤В╨╕╨ж╨╕╨║╨╗ ╨║╨╛╨╜╨▓╨╡╤А╤Б╨╕╨╕ ╨╜╨░╨╗╨╕╤З╨╜╨╛╤Б╤В╨╕ (CCC) тАФ ╤Н╤В╨╛ ╨║╨╛╤Н╤Д╤Д╨╕╤Ж╨╕╨╡╨╜╤В ╨░╨╜╨░╨╗╨╕╨╖╨░, ╨┐╨╛╨╖╨▓╨╛╨╗╤П╤О╤Й╨╕╨╣ ╨╛╤Ж╨╡╨╜╨╕╤В╤М ╨║╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╛ ╨┤╨╜╨╡╨╣ ╨╕╨╗╨╕ ╨▓╤А╨╡╨╝╨╡╨╜╨╕, ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨║╨╛╤В╨╛╤А╤Л╤Е ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╨║╨╛╨╜╨▓╨╡╤А╤В╨╕╤А╤Г╨╡╤В ╤Б╨▓╨╛╨╕ ╨╖╨░╨┐╨░╤Б╤Л ╨╕ ╨┤╤А╤Г╨│╨╕╨╡ ╤А╨╡╤Б╤Г╤А╤Б╤Л ╨▓ ╨╜╨░╨╗╨╕╤З╨╜╨╛╤Б╤В╤М. ╨Ю╨╜ ╤Г╤З╨╕╤В╤Л╨▓╨░╨╡╤В ╨║╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╛ ╨┤╨╜╨╡╨╣ ╤Б ╨╖╨░╨┐╨░╤Б╨░╨╝╨╕, ╨┤╨╜╨╕ ╤Б ╨┐╤А╨╛╨┤╨░╨╢ ╨╕ ╨┤╨╜╨╕ ╤Б ╨╛╨┐╨╗╨░╤В╨╛╨╣ ╨┤╨╗╤П ╤А╨░╤Б╤З╨╡╤В╨╛╨▓.╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡. ╨б ╨┤╤А╤Г╨│╨╛╨╣ ╤Б╤В╨╛╤А╨╛╨╜╤Л, ╨╡╤Б╨╗╨╕ DSO ╨▓╤Л╤Б╨╛╨║, ╤Н╤В╨╛ ╨╛╨╖╨╜╨░╤З╨░╨╡╤В ╨╜╨╡╤З╨░╤Б╤В╤Л╨╣ ╨┐╤А╨╕╤В╨╛╨║ ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╤Е ╤Б╤А╨╡╨┤╤Б╤В╨▓ ╨┤╨╗╤П ╨┐╤А╨╡╨┤╨┐╤А╨╕╤П╤В╨╕╨╣, ╤З╤В╨╛ ╨▓ ╨┤╨╛╨╗╨│╨╛╤Б╤А╨╛╤З╨╜╨╛╨╣ ╨┐╨╡╤А╤Б╨┐╨╡╨║╤В╨╕╨▓╨╡ ╨▓╨╗╨╕╤П╨╡╤В ╨╜╨░ ╨╕╤Е ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╨╡ ╨┐╨╛╨║╨░╨╖╨░╤В╨╡╨╗╨╕.

╨Ш╨╜╤В╨╡╤А╨┐╤А╨╡╤В╨░╤Ж╨╕╤П

╨Ъ╨╛╨╜╤Ж╨╡╨┐╤Ж╨╕╤П DSO ╨╛╤Б╨╜╨╛╨▓╨░╨╜╨░ ╨╜╨░ ╨▓╤А╨╡╨╝╨╡╨╜╨╜╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨┤╨╡╨╜╨╡╨│ (TVM)╨Т╤А╨╡╨╝╨╡╨╜╨╜╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┤╨╡╨╜╨╡╨│ (TVM) ╨Я╤А╨╕╨╜╤Ж╨╕╨┐ ╨▓╤А╨╡╨╝╨╡╨╜╨╜╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨┤╨╡╨╜╨╡╨│ (TVM) ╨│╨╗╨░╤Б╨╕╤В, ╤З╤В╨╛ ╨┤╨╡╨╜╤М╨│╨╕, ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╜╤Л╨╡ ╨▓ ╨╜╨░╤Б╤В╨╛╤П╤Й╨╡╨╝, ╨╕╨╝╨╡╤О╤В ╨▒╨╛╨╗╨╡╨╡ ╨▓╤Л╤Б╨╛╨║╤Г╤О ╤Ж╨╡╨╜╨╜╨╛╤Б╤В╤М, ╤З╨╡╨╝ ╨┤╨╡╨╜╤М╨│╨╕, ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╜╤Л╨╡ ╨▓ ╨▒╤Г╨┤╤Г╤Й╨╡╨╝, ╨┐╨╛╤В╨╛╨╝╤Г ╤З╤В╨╛ ╨┤╨╡╨╜╤М╨│╨╕, ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╜╤Л╨╡ ╤Б╨╡╨╣╤З╨░╤Б ╨╝╨╛╨│╤Г╤В ╨▒╤Л╤В╤М ╨╕╨╜╨▓╨╡╤Б╤В╨╕╤А╨╛╨▓╨░╨╜╤Л ╨╕ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╤Л ╨┤╨╗╤П ╤Б╨╛╨╖╨┤╨░╨╜╨╕╤П ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╤Е ╨┐╨╛╤В╨╛╨║╨╛╨▓ ╨┤╨╗╤П ╨┐╤А╨╡╨┤╨┐╤А╨╕╤П╤В╨╕╤П ╨▓ ╨▒╤Г╨┤╤Г╤Й╨╡╨╝ ╨▓ ╨▓╨╕╨┤╨╡ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╛╨▓ ╨╕╨╗╨╕ ╨╖╨░ ╤Б╤З╨╡╤В ╨▒╤Г╨┤╤Г╤Й╨╡╨╣ ╨┐╤А╨╕╤А╨╛╤Б╤В╨░ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨╕╨╜╨▓╨╡╤Б╤В╨╕╤Ж╨╕╨╣ ╨╕ ╤А╨╡╨╕╨╜╨▓╨╡╤Б╤В╨╕╤А╨╛╨▓╨░╨╜╨╕╤П. ╨з╨╕╤В╨░╤В╤М ╨┤╨░╨╗╨╡╨╡ ╨┐╤А╨╕╨╜╤Ж╨╕╨┐, ╨╖╨░╤Й╨╕╤Й╨░╤О╤Й╨╕╨╣ ╨▓╨░╨╢╨╜╨╛╤Б╤В╤М ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╤Е ╤Б╤А╨╡╨┤╤Б╤В╨▓ ╨┤╨╗╤П ╨▒╨╕╨╖╨╜╨╡╤Б╨░. ╨б╨╗╨╡╨┤╨╛╨▓╨░╤В╨╡╨╗╤М╨╜╨╛, ╨┐╨╛╤Б╨║╨╛╨╗╤М╨║╤Г ╤В╨╡╨║╤Г╤Й╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┤╨╡╨╜╨╡╨│ ╨▒╨╛╨╗╤М╤И╨╡, ╤З╨╡╨╝ ╤А╨░╨╜╤М╤И╨╡ ╨╛╨╜╨╕ ╨▒╤Г╨┤╤Г╤В ╨┐╨╛╨╗╤Г╤З╨╡╨╜╤Л, ╤В╨╡╨╝ ╨╗╤Г╤З╤И╨╡.

╨в╨╡╨╝ ╨╜╨╡ ╨╝╨╡╨╜╨╡╨╡, ╨╛╤Ж╨╡╨╜╨║╨░ ╤В╨╛╨│╨╛, ╨║╨░╨║╨╛╨╣ ╨┤╨╕╨░╨┐╨░╨╖╨╛╨╜ DSO ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╤Е╨╛╤А╨╛╤И╨╕╨╝ ╨╕╨╗╨╕ ╨┐╨╗╨╛╤Е╨╕╨╝, ╨╕╨╝╨╡╨╡╤В ╤А╨╡╤И╨░╤О╤Й╨╡╨╡ ╨╖╨╜╨░╤З╨╡╨╜╨╕╨╡. ╨Т╤Л╤Б╨╛╨║╨╕╨╣ DSO ╨┤╨╗╤П ╨╛╨┤╨╜╨╛╨│╨╛ ╤Б╨╡╨║╤В╨╛╤А╨░ ╨╝╨╛╨╢╨╡╤В ╨▒╤Л╤В╤М ╨╜╨╕╨╖╨║╨╕╨╝ DSO ╨┤╨╗╤П ╨┤╤А╤Г╨│╨╛╨│╨╛. ╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╤Е╨╛╤А╨╛╤И╨╡╨╡ ╨╕╨╗╨╕ ╨┐╨╗╨╛╤Е╨╛╨╡ ╨╖╨╜╨░╤З╨╡╨╜╨╕╨╡ DSO ╨▓╨░╤А╤М╨╕╤А╤Г╨╡╤В╤Б╤П ╨╛╤В ╨╛╨┤╨╜╨╛╨│╨╛ ╤Б╨╡╨║╤В╨╛╤А╨░ ╨║ ╨┤╤А╤Г╨│╨╛╨╝╤Г. ╨Э╨░╨┐╤А╨╕╨╝╨╡╤А, ╤Б╤А╨╡╨┤╨╜╨╕╨╣ DSO ╨┤╨╗╤П ╨┤╨╕╤Б╨║╨╛╨╜╤В╨╜╤Л╤Е ╨╝╨░╨│╨░╨╖╨╕╨╜╨╛╨▓, ╤В╨░╨║╨╕╤Е ╨║╨░╨║ Dollar General, Burlington Stores ╨╕ ╤В. ╨┤., ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╨┐╤А╨╕╨╝╨╡╤А╨╜╨╛ 4 ╨┤╨╜╤П. ╨б ╨┤╤А╤Г╨│╨╛╨╣ ╤Б╤В╨╛╤А╨╛╨╜╤Л, ╤В╨╛ ╨╢╨╡ ╨╖╨╜╨░╤З╨╡╨╜╨╕╨╡ ╨╜╨╡╨╛╨╢╨╕╨┤╨░╨╜╨╜╨╛ ╨╜╨╕╨╖╨║╨╛╨╡ ╨┤╨╗╤П ╨╜╨╡╤Д╤В╨╡╨│╨░╨╖╨╛╨▓╨╛╨│╨╛ ╤Б╨╡╨║╤В╨╛╤А╨░, ╨┐╨╛╤Б╨║╨╛╨╗╤М╨║╤Г ╨╡╨│╨╛ ╨╜╨╛╤А╨╝╨░╨╗╤М╨╜╤Л╨╣ DSO ╨║╨╛╨╗╨╡╨▒╨╗╨╡╤В╤Б╤П ╨╛╤В 50 ╨┤╨╛ 130 ╨┤╨╜╨╡╨╣.

╨д╨╛╤А╨╝╤Г╨╗╨░ ╨▓╤Л╨┤╨░╤О╤Й╨╕╤Е╤Б╤П ╨┐╤А╨╛╨┤╨░╨╢ ╨▓ ╨┤╨╜╤П╤Е

╨Ф╨╜╨╕ ╨┐╤А╨╛╨┤╨░╨╢ ╨Т╤Л╨┤╨░╤О╤Й╨░╤П╤Б╤П ╤Д╨╛╤А╨╝╤Г╨╗╨░ ╤З╤В╨╛╨▒╤Л ╤А╨░╤Б╤Б╤З╨╕╤В╨░╤В╤М ╤Б╤А╨╡╨┤╨╜╨╡╨╡ ╨║╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╛ ╨┤╨╜╨╡╨╣, ╨║╨╛╤В╨╛╤А╨╛╨╡ ╤В╤А╨╡╨▒╤Г╨╡╤В╤Б╤П ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П╨╝ ╨┤╨╗╤П ╤Б╨▒╨╛╤А╨░ ╤Б╨▓╨╛╨╕╤Е ╨┐╤А╨╛╤Б╤А╨╛╤З╨╡╨╜╨╜╤Л╤Е ╨┐╨╗╨░╤В╨╡╨╢╨╡╨╣, ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В:

DSO = (╨Ф╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨░╤П ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М)/(╨з╨╕╤Б╤В╤Л╨╡ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В/╨Т╤Л╤А╤Г╤З╨║╨░) * 365

╨Я╤А╨╕╨╝╨╡╤А ╤Б ╤А╨░╤Б╤З╨╡╤В╨╛╨╝

╨а╨░╤Б╤Б╨╝╨╛╤В╤А╨╕╨╝ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╡╨╡ ╨Ф╨╜╨╕ ╨┐╤А╨╛╨┤╨░╨╢ ╨Т╤Л╨┤╨░╤О╤Й╨╕╨╣╤Б╤П ╨┐╤А╨╕╨╝╨╡╤А ╤З╤В╨╛╨▒╤Л ╨╗╤Г╤З╤И╨╡ ╨┐╨╛╨╜╤П╤В╤М ╨║╨╛╨╜╤Ж╨╡╨┐╤Ж╨╕╤О.

╨Ъ╨╛╨╝╨┐╨░╨╜╨╕╤П Xing ╨╕╨╝╨╡╨╗╨░ ╨▓╨░╨╗╨╛╨▓╤Л╨╡ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 500 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р ╨▓ ╨│╨╛╨┤, ╨┤╨╛╤Е╨╛╨┤ ╨╛╤В ╨┐╤А╨╛╨┤╨░╨╢ ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 50 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р ╨╕ ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╤Г╤О ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 90 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р. ╨Ю╨╜ ╤А╨░╤Б╤Б╤З╨╕╤В╨░╨╗ DSO, ╤З╤В╨╛╨▒╤Л ╨┐╤А╨╛╨▓╨╡╤А╨╕╤В╤М, ╨╜╨░╤Б╨║╨╛╨╗╤М╨║╨╛ ╤Б╨▒╨░╨╗╨░╨╜╤Б╨╕╤А╨╛╨▓╨░╨╜ ╨╡╨│╨╛ ╤Ж╨╕╨║╨╗ ╨║╨╛╨╜╨▓╨╡╤А╤В╨░╤Ж╨╕╨╕ ╨╜╨░╨╗╨╕╤З╨╜╤Л╤Е.

╨Т╨╛╤В ╨║╨░╨║ ╨Ъ╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╛ ╨┤╨╜╨╡╨╣ ╨┐╤А╨╛╨┤╨░╨╢ ╨Т╤Л╨┤╨░╤О╤Й╨╕╨╣╤Б╤П ╤А╨░╤Б╤З╨╡╤В ╨▓╤Л╨┐╨╛╨╗╨╜╤П╨╡╤В:

╨Я╨╛╤Б╨║╨╛╨╗╤М╨║╤Г ╨▓╨░╨╗╨╛╨▓╤Л╨╡ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В ╨╕ ╨┤╨╛╤Е╨╛╨┤ ╨╛╤В ╨┐╤А╨╛╨┤╨░╨╢ ╨╕╨╖╨▓╨╡╤Б╤В╨╜╤Л, ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П Xing ╨▓╤Л╤З╨╕╤Б╨╗╨╕╨╗╨░ ╤Б╨▓╨╛╨╕ ╤З╨╕╤Б╤В╤Л╨╡ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В.

╨з╨╕╤Б╤В╤Л╨╡ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В = ╨Т╨░╨╗╨╛╨▓╤Л╨╡ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В — ╨Т╨╛╨╖╨▓╤А╨░╤В ╨┐╤А╨╛╨┤╨░╨╢

= 500 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р тАУ 50 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р

= 450 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р

╨в╨╡╨┐╨╡╤А╤М ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╗╨░ ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╤Г╤О ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М. ╨Ф╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨░╤П ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М. ╨Ф╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨░╤П ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М тАФ ╤Н╤В╨╛ ╨┤╨╡╨╜╤М╨│╨╕, ╨┐╤А╨╕╤З╨╕╤В╨░╤О╤Й╨╕╨╡╤Б╤П ╨▒╨╕╨╖╨╜╨╡╤Б╤Г ╨╛╤В ╨║╨╗╨╕╨╡╨╜╤В╨╛╨▓, ╨║╨╛╤В╨╛╤А╤Л╨╝ ╨▒╨╕╨╖╨╜╨╡╤Б ╨┐╤А╨╡╨┤╨╛╤Б╤В╨░╨▓╨╕╨╗ ╤Г╤Б╨╗╤Г╨│╨╕ ╨╕╨╗╨╕ ╨┐╨╛╤Б╤В╨░╨▓╨╕╨╗ ╨┐╤А╨╛╨┤╤Г╨║╤В, ╨╜╨╛ ╨╡╤Й╨╡ ╨╜╨╡ ╨┐╨╛╨╗╤Г╤З╨╕╨╗ ╨╛╨┐╨╗╨░╤В╤Г. ╨Ю╨╜╨╕ ╨║╨╗╨░╤Б╤Б╨╕╤Д╨╕╤Ж╨╕╤А╤Г╤О╤В╤Б╤П ╨║╨░╨║ ╨╛╨▒╨╛╤А╨╛╤В╨╜╤Л╨╡ ╨░╨║╤В╨╕╨▓╤Л ╨▓ ╨▒╨░╨╗╨░╨╜╤Б╨╡ ╨║╨░╨║ ╨┐╨╗╨░╤В╨╡╨╢╨╕, ╨╛╨╢╨╕╨┤╨░╨╡╨╝╤Л╨╡ ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨│╨╛╨┤╨░. ╨┐╤А╨╛╤З╤В╨╕╤В╨╡ ╨┤╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╤Г╤О ╨╕╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╤О ╨╕ ╨з╨╕╤Б╤В╤Л╨╣ ╨║╤А╨╡╨┤╨╕╤В ╨Я╤А╨╛╨┤╨░╨╢╨╕╨з╨╕╤Б╤В╤Л╨╣ ╨║╤А╨╡╨┤╨╕╤В ╨Я╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В тАФ ╤Н╤В╨╛ ╨┤╨╛╤Е╨╛╨┤, ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╜╤Л╨╣ ╨╛╤В ╤В╨╛╨▓╨░╤А╨╛╨▓ ╨╕╨╗╨╕ ╤Г╤Б╨╗╤Г╨│, ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╨▓ ╨║╤А╨╡╨┤╨╕╤В, ╨╖╨░ ╨╕╤Б╨║╨╗╤О╤З╨╡╨╜╨╕╨╡╨╝ ╤Б╨║╨╕╨┤╨║╨╕ ╤Б ╨┐╤А╨╛╨┤╨░╨╢, ╨╜╨░╨┤╨▒╨░╨▓╨║╨╕ ╨║ ╨┐╤А╨╛╨┤╨░╨╢╨░╨╝ ╨╕ ╨▓╨╛╨╖╨▓╤А╨░╤В╨░ ╨┐╤А╨╛╨┤╨░╨╢. ╨Ю╨╜ ╨┤╨░╨╢╨╡ ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╤Г╤О ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М ╨╖╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨╛╤В╤З╨╡╤В╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤.╨з╨╕╤В╨░╤В╤М ╨┤╨░╨╗╨╡╨╡ ╤Ж╨╕╤Д╤А╨░, ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╜╨░╤П ╨┤╨╗╤П ╤А╨░╤Б╤З╨╡╤В╨░ ╨Ф╨б╨Ю.

╨Ш╤Б╨┐╨╛╨╗╤М╨╖╤Г╤П ╤Д╨╛╤А╨╝╤Г╨╗╤Г DSO:

DSO = (╨Ф╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨░╤П ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М/╨з╨╕╤Б╤В╤Л╨╡ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В/╨Т╤Л╤А╤Г╤З╨║╨░) * 365

= (90 000/450 000) * 365

= 73 ╨┤╨╜╤П

╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╤Б╤А╨╡╨┤╨╜╨╡╨╡ ╨║╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╛ ╨┤╨╜╨╡╨╣, ╨║╨╛╤В╨╛╤А╨╛╨╡ ╤В╤А╨╡╨▒╤Г╨╡╤В╤Б╤П ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ Xing ╨┤╨╗╤П ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╤П ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╤Е ╤Б╤А╨╡╨┤╤Б╤В╨▓ ╨╖╨░ ╨╡╨╡ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В ╨╕╨╗╨╕ ╨┤╨╛╨╗╨│╨╕, ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В 73 ╨┤╨╜╤П.

╨Ъ╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╛ ╨┤╨╜╨╡╨╣ ╨┐╤А╨╛╨┤╨░╨╢ ╨┐╤А╨╛╤В╨╕╨▓ ╨╛╨▒╨╛╤А╨╛╤В╨░ ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕

DSO ╨╕ ╨╛╨▒╨╛╤А╨╛╤В ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕ ╨Ю╨▒╨╛╤А╨╛╤В ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕ ╨Ю╨▒╨╛╤А╨╛╤В ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕ ╨Ю╨▒╨╛╤А╨╛╤В ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕, ╤В╨░╨║╨╢╨╡ ╨╕╨╖╨▓╨╡╤Б╤В╨╜╤Л╨╣ ╨║╨░╨║ ╨╛╨▒╨╛╤А╨╛╤В ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕, ╨╛╤Ж╨╡╨╜╨╕╨▓╨░╨╡╤В, ╤Б╨║╨╛╨╗╤М╨║╨╛ ╤А╨░╨╖ ╨▒╨╕╨╖╨╜╨╡╤Б ╤Б╨╛╨▒╨╕╤А╨░╨╡╤В ╤Б╤А╨╡╨┤╨╜╤О╤О ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╤Г╤О ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М ╨▓ ╨│╨╛╨┤, ╨╕ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╨╡╤В╤Б╤П ╨┤╨╗╤П ╨╛╤Ж╨╡╨╜╨║╨╕ ╤Н╤Д╤Д╨╡╨║╤В╨╕╨▓╨╜╨╛╤Б╤В╨╕ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨▓ ╨┐╤А╨╡╨┤╨╛╤Б╤В╨░╨▓╨╗╨╡╨╜╨╕╨╕ ╨║╤А╨╡╨┤╨╕╤В╨░ ╤Б╨▓╨╛╨╕╨╝ ╨║╨╗╨╕╨╡╨╜╤В╨░╨╝ ╨╕ ╤Б╨▓╨╛╨╡╨▓╤А╨╡╨╝╨╡╨╜╨╜╨╛╨│╨╛ ╤Б╨▒╨╛╤А╨░. ╨д╨╛╤А╨╝╤Г╨╗╨░ ╨║╨╛╤Н╤Д╤Д╨╕╤Ж╨╕╨╡╨╜╤В╨░ ╨╛╨▒╨╛╤А╨╛╤В╨░ ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕ = (╨з╨╕╤Б╤В╤Л╨╡ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В) / (╨б╤А╨╡╨┤╨╜╤П╤П ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨░╤П ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М) тАФ ╤Н╤В╨╛ ╨┤╨▓╨░ ╨╛╤Б╨╜╨╛╨▓╨╜╤Л╤Е ╨║╨╗╤О╤З╨╡╨▓╤Л╤Е ╨┐╨╛╨║╨░╨╖╨░╤В╨╡╨╗╤П ╤Н╤Д╤Д╨╡╨║╤В╨╕╨▓╨╜╨╛╤Б╤В╨╕ ╨┤╨╗╤П ╨╗╤О╨▒╨╛╨│╨╛ ╨▒╨╕╨╖╨╜╨╡╤Б╨░. ╨Т ╤В╨╛ ╨▓╤А╨╡╨╝╤П ╨║╨░╨║ DSO тАФ ╤Н╤В╨╛ ╤В╨╡╤А╨╝╨╕╨╜, ╨╛╨┐╤А╨╡╨┤╨╡╨╗╤П╤О╤Й╨╕╨╣ ╤Б╤А╨╡╨┤╨╜╨╡╨╡ ╨║╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╛ ╨┤╨╜╨╡╨╣, ╨╖╨░╤В╤А╨░╤З╨╕╨▓╨░╨╡╨╝╤Л╤Е ╤Д╨╕╤А╨╝╨░╨╝╨╕ ╨╕╨╗╨╕ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П╨╝╨╕ ╨╜╨░ ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╨╡ ╨╛╨┐╨╗╨░╤В╤Л ╨╖╨░ ╤Б╨▓╨╛╨╕ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В, ╨║╨╛╤Н╤Д╤Д╨╕╤Ж╨╕╨╡╨╜╤В ╨╛╨▒╨╛╤А╨░╤З╨╕╨▓╨░╨╡╨╝╨╛╤Б╤В╨╕ A/R тАФ ╤Н╤В╨╛ ╤Б╤А╨╡╨┤╨╜╨╡╨╡ ╨║╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╛ ╤А╨░╨╖, ╨║╨╛╨│╨┤╨░ ╨╛╨╜╨╕ ╨┐╨╛╨╗╤Г╤З╨░╤О╤В ╨┤╨╡╨╜╤М╨│╨╕ ╨╖╨░ ╤Б╨▓╨╛╤О ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╤Г╤О ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М ╨╖╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤.

╨Ъ╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╛ ╨┤╨╜╨╡╨╣ ╨┐╤А╨╛╨┤╨░╨╢ ╨▓ ╤Б╤А╨░╨▓╨╜╨╡╨╜╨╕╨╕ ╤Б ╨╛╨▒╨╛╤А╨╛╤В╨╛╨╝ ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕

╨Ъ╨╛╨│╨┤╨░ DSO ╨╜╨╕╨╖╨║╨╕╨╣ ╨┤╨╗╤П ╨▒╨╕╨╖╨╜╨╡╤Б╨░, ╤Н╤В╨╛ ╨╛╨╖╨╜╨░╤З╨░╨╡╤В ╨╡╨│╨╛ ╤Е╨╛╤А╨╛╤И╤Г╤О ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╨╕╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╤М, ╨▓ ╤В╨╛ ╨▓╤А╨╡╨╝╤П ╨║╨░╨║ ╨╜╨╕╨╖╨║╨╕╨╣ ╨║╨╛╤Н╤Д╤Д╨╕╤Ж╨╕╨╡╨╜╤В ╨╛╨▒╨╛╤А╨╛╤В╨░ A / R ╤Г╨║╨░╨╖╤Л╨▓╨░╨╡╤В ╨╜╨░ ╨╜╨╡╤З╨░╤Б╤В╤Л╨╣ ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╨╣ ╨┐╨╛╤В╨╛╨║, ╤З╤В╨╛ ╨╜╨╡ ╨╛╤З╨╡╨╜╤М ╤Е╨╛╤А╨╛╤И╨╛ ╨┤╨╗╤П ╨╗╤О╨▒╨╛╨│╨╛ ╨▒╨╕╨╖╨╜╨╡╤Б╨░ ╨╕╨╖ ╨╗╤О╨▒╨╛╨│╨╛ ╤Б╨╡╨║╤В╨╛╤А╨░ / ╨╛╤В╤А╨░╤Б╨╗╨╕.

╨Х╤Б╨╗╨╕ ╨┐╨╡╤А╨╕╨╛╨┤ ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╤П ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╡╨╣ ╨┐╨╗╨░╤В╨╡╨╢╨╡╨╣ ╨╖╨░ ╤В╨╛╨▓╨░╤А╤Л ╨╕ ╤Г╤Б╨╗╤Г╨│╨╕, ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╨╡ ╨▓ ╨║╤А╨╡╨┤╨╕╤В, ╨╜╨╕╨╖╨╛╨║, ╤Н╤В╨╛ ╨│╨╛╨▓╨╛╤А╨╕╤В ╨╛ ╤В╨╛╨╝, ╤З╤В╨╛ ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╨╣ ╨┐╨╛╤В╨╛╨║ ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╤З╨░╤Б╤В╤Л╨╝, ╨░ ╨║╨╛╤Н╤Д╤Д╨╕╤Ж╨╕╨╡╨╜╤В A / R Turnover ╨╜╨░╤Е╨╛╨┤╨╕╤В╤Б╤П ╨╜╨░ ╨┤╨╛╨╗╨╢╨╜╨╛╨╝ ╤Г╤А╨╛╨▓╨╜╨╡.

╨д╨╛╤А╨╝╤Г╨╗╨░ ╨┤╨╗╤П ╤А╨░╤Б╤З╨╡╤В╨░ ╨║╨╛╤Н╤Д╤Д╨╕╤Ж╨╕╨╡╨╜╤В╨░ ╨╛╨▒╨╛╤А╨░╤З╨╕╨▓╨░╨╡╨╝╨╛╤Б╤В╨╕ A/R:

╨Ю╨▒╨╛╤А╨╛╤В A / R = (╨з╨╕╤Б╤В╤Л╨╡ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В) / (╨б╤А╨╡╨┤╨╜╤П╤П ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨░╤П ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М)

╨з╨░╤Б╤В╨╛ ╨╖╨░╨┤╨░╨▓╨░╨╡╨╝╤Л╨╡ ╨▓╨╛╨┐╤А╨╛╤Б╤Л (FAQ)

╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╨▓╤Л╨┤╨░╤О╤Й╨╕╨╡╤Б╤П ╨┤╨╜╨╕ ╨┐╤А╨╛╨┤╨░╨╢?

DSO ╨╛╤В╨╜╨╛╤Б╨╕╤В╤Б╤П ╨║ ╤Б╤А╨╡╨┤╨╜╨╡╨╝╤Г ╨║╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╤Г ╨┤╨╜╨╡╨╣, ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨║╨╛╤В╨╛╤А╤Л╤Е ╨┐╤А╨╡╨┤╨┐╤А╨╕╤П╤В╨╕╤П ╤Б╨╛╨▒╨╕╤А╨░╤О╤В ╨┐╨╗╨░╤В╨╡╨╢╨╕ ╨╖╨░ ╤В╨╛╨▓╨░╤А╤Л ╨╕ ╤Г╤Б╨╗╤Г╨│╨╕, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╛╨╜╨╕ ╨┐╤А╨╛╨┤╨░╤О╤В ╨║╨╗╨╕╨╡╨╜╤В╨░╨╝ ╨▓ ╨║╤А╨╡╨┤╨╕╤В. ╨Х╤Б╨╗╨╕ ╨╖╨╜╨░╤З╨╡╨╜╨╕╨╡ DSO ╨╜╨╕╨╖╨║╨╛╨╡, ╤Н╤В╨╛ ╤Г╨║╨░╨╖╤Л╨▓╨░╨╡╤В ╨╜╨░ ╤В╨╛, ╤З╤В╨╛ ╨▒╨╕╨╖╨╜╨╡╤Б ╨┐╨╛╨╗╤Г╤З╨░╨╡╤В ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╨╡ ╨┐╨╛╤В╨╛╨║╨╕ ╤З╨╡╤А╨╡╨╖ ╤А╨░╨▓╨╜╤Л╨╡ ╨┐╤А╨╛╨╝╨╡╨╢╤Г╤В╨║╨╕ ╨▓╤А╨╡╨╝╨╡╨╜╨╕ ╨╕ ╨▓╨╛╨▓╤А╨╡╨╝╤П. ╨Т ╤А╨╡╨╖╤Г╨╗╤М╤В╨░╤В╨╡ ╨│╨╛╨▓╨╛╤А╤П╤В, ╤З╤В╨╛ ╨▒╨╕╨╖╨╜╨╡╤Б ╨╖╨░╨╜╨╕╨╝╨░╨╡╤В ╤Е╨╛╤А╨╛╤И╨╕╨╡ ╨┐╨╛╨╖╨╕╤Ж╨╕╨╕ ╨╜╨░ ╤А╤Л╨╜╨║╨╡.

╨Т ╤В╨╛ ╨▓╤А╨╡╨╝╤П ╨║╨░╨║, ╨╡╤Б╨╗╨╕ ╨┤╨╡╨╗╨╛ ╨╛╨▒╤Б╤В╨╛╨╕╤В ╨╕╨╜╨░╤З╨╡ ╨╕ DSO ╨▓╤Л╤И╨╡, ╤В╨╛ ╤Г╨▓╨╡╨╗╨╕╤З╨╡╨╜╨╕╨╡ ╨║╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨░ ╨┤╨╜╨╡╨╣, ╨╖╨░╤В╤А╨░╤З╨╕╨▓╨░╨╡╨╝╤Л╤Е ╨╜╨░ ╤Б╨▒╨╛╤А ╨╜╨░╨╗╨╕╤З╨╜╤Л╤Е ╨┤╨╡╨╜╨╡╨│ ╨┤╨╗╤П ╨┐╤А╨╛╨┤╨░╨╢ ╨▓ ╨║╤А╨╡╨┤╨╕╤В, ╤Г╨║╨░╨╖╤Л╨▓╨░╨╡╤В ╨╜╨░ ╤Г╤Е╤Г╨┤╤И╨╡╨╜╨╕╨╡ ╤А╨╡╨┐╤Г╤В╨░╤Ж╨╕╨╕ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ / ╨▒╨╕╨╖╨╜╨╡╤Б╨░ ╨╜╨░ ╤А╤Л╨╜╨║╨╡. ╨Ю╨┤╨╜╨░╨║╨╛ ╨▓╤Л╤Б╨╛╨║╨╕╨╣ DSO ╨┤╨╗╤П ╨╛╨┤╨╜╨╛╨│╨╛ ╨╝╨╛╨╢╨╡╤В ╨▒╤Л╤В╤М ╨╜╨╕╨╖╨║╨╕╨╝ DSO ╨┤╨╗╤П ╨┤╤А╤Г╨│╨╛╨│╨╛ ╤Б╨╡╨║╤В╨╛╤А╨░ ╨╕ ╨╜╨░╨╛╨▒╨╛╤А╨╛╤В.

╨Ъ╨░╨║ ╨╜╨░╨╣╤В╨╕ ╨▓╤Л╨┤╨░╤О╤Й╨╕╨╡╤Б╤П ╨┤╨╜╨╕ ╨┐╤А╨╛╨┤╨░╨╢?

╨з╤В╨╛╨▒╤Л ╨╜╨░╨╣╤В╨╕ DSO, ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨░╤П ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М ╨┤╨╡╨╗╨╕╤В╤Б╤П ╨╜╨░ ╤З╨╕╤Б╤В╤Л╨╡ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В, ╨░ ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╜╤Л╨╣ ╤А╨╡╨╖╤Г╨╗╤М╤В╨░╤В ╤Г╨╝╨╜╨╛╨╢╨░╨╡╤В╤Б╤П ╨╜╨░ 365. ╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╨╛╨╜ ╨▓╤Л╤А╨░╨╢╨░╨╡╤В╤Б╤П ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝:

DSO = (╨Ф╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨░╤П ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М)/(╨з╨╕╤Б╤В╤Л╨╡ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В/╨Т╤Л╤А╤Г╤З╨║╨░) * 365

╨У╨┤╨╡

╨з╨╕╤Б╤В╤Л╨╡ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В = ╨Т╨░╨╗╨╛╨▓╤Л╨╡ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В — ╨Т╨╛╨╖╨▓╤А╨░╤В ╨┐╤А╨╛╨┤╨░╨╢

╨Ъ╨░╨║ ╤Г╨╗╤Г╤З╤И╨╕╤В╤М ╨Ф╨б╨Ю?

╨ж╨╡╨╜╨╜╨╛╤Б╤В╤М DSO ╨╝╨╛╨╢╨╜╨╛ ╤Г╨╗╤Г╤З╤И╨╕╤В╤М, ╨╛╨▒╨╡╤Б╨┐╨╡╤З╨╕╨▓ ╤Б╨▓╨╛╨╡╨▓╤А╨╡╨╝╨╡╨╜╨╜╨╛╨╡ ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╨╡ ╨┐╨╗╨░╤В╨╡╨╢╨╡╨╣ ╨╕ ╨║╨░╨║ ╨╝╨╛╨╢╨╜╨╛ ╤З╨░╤Й╨╡. ╨н╤В╨╛ ╨╝╨╛╨╢╨╜╨╛ ╤Б╨┤╨╡╨╗╨░╤В╤М, ╨┐╤А╨╕╨╜╤П╨▓ ╤А╤П╨┤ ╨╝╨╡╤А, ╨▓ ╤В╨╛╨╝ ╤З╨╕╤Б╨╗╨╡:
— ╨Э╨░╨╗╨╕╤З╨╕╨╡ ╤Б╤В╤А╨╛╨│╨╕╤Е ╤Г╤Б╨╗╨╛╨▓╨╕╨╣ ╨╛╨┐╨╗╨░╤В╤Л
— ╨Ю╤Б╤В╨░╨▓╨░╤В╤М╤Б╤П ╨▓ ╨║╤Г╤А╤Б╨╡ ╤В╨╡╨║╤Г╤Й╨╡╨│╨╛ ╤Б╤В╨░╤В╤Г╤Б╨░ DSO
— ╨С╤Г╨┤╤М╤В╨╡ ╨╛╤Б╤В╨╛╤А╨╛╨╢╨╜╤Л ╤Б ╨┐╤А╨╛╨┤╨░╨╢╨░╨╝╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В
тАУ ╨Ш╨╝╨╡╨╣╤В╨╡ ╨▒╨╛╨╗╨╡╨╡ ╤Б╤В╤А╨╛╨│╨╕╨╡ ╨┐╨╗╨░╨╜╤Л ╨┤╨╡╨╣╤Б╤В╨▓╨╕╨╣ ╨┤╨╗╤П ╨┐╤А╨╛╨┐╤Г╤Й╨╡╨╜╨╜╤Л╤Е ╨╕╨╗╨╕ ╨╖╨░╨┤╨╡╤А╨╢╨░╨╜╨╜╤Л╤Е ╨┐╨╗╨░╤В╨╡╨╢╨╡╨╣
— ╨Я╨╛╨┐╤А╨╛╨▒╤Г╨╣╤В╨╡ ╨┐╨╛╨╗╤Г╤З╨╕╤В╤М ╨╜╨░╨╗╨╕╤З╨╜╤Л╨╡ ╨░╨▓╨░╨╜╤Б╨╛╨╝
— ╨б╨╛╤Е╤А╨░╨╜╨╕╤В╤М ╨▓╨░╤А╨╕╨░╨╜╤В ╤А╨╡╨│╤Г╨╗╤П╤А╨╜╤Л╤Е ╨┐╨╗╨░╤В╨╡╨╢╨╡╨╣
— ╨Т╨╜╨╡╨┤╤А╨╕╤В╤М ╨╜╨╡╤Б╨║╨╛╨╗╤М╨║╨╛ ╨▓╨░╤А╨╕╨░╨╜╤В╨╛╨▓ ╨╛╨┐╨╗╨░╤В╤Л ╨┤╨╗╤П ╨║╨╗╨╕╨╡╨╜╤В╨╛╨▓

╨Т╨╕╨┤╨╡╨╛ ╨╛ ╨┤╨╜╤П╤Е ╨▓╤Л╨┤╨░╤О╤Й╨╕╤Е╤Б╤П ╨┐╤А╨╛╨┤╨░╨╢ (DSO)

╨н╤В╨░ ╤Б╤В╨░╤В╤М╤П ╨╕╨╝╨╡╨╗╨░ ╨╖╨╜╨░╤З╨╡╨╜╨╕╨╡ Days Sales Outstanding (DSO). ╨Ч╨┤╨╡╤Б╤М ╨╝╤Л ╨╕╨╜╤В╨╡╤А╨┐╤А╨╡╤В╨╕╤А╤Г╨╡╨╝ ╤Д╨╛╤А╨╝╤Г╨╗╤Г ╨▓╤Л╨┤╨░╤О╤Й╨╕╤Е╤Б╤П ╨┐╤А╨╛╨┤╨░╨╢ ╨▓ ╨┤╨╜╤П╤Е ╤Б ╨┐╤А╨╕╨╝╨╡╤А╨╛╨╝ ╨╕ ╨┐╨╛╨╗╨╜╤Л╨╝ ╤А╨░╤Б╤З╨╡╤В╨╛╨╝. ╨Т╤Л ╤В╨░╨║╨╢╨╡ ╨╝╨╛╨╢╨╡╤В╨╡ ╨╛╨╖╨╜╨░╨║╨╛╨╝╨╕╤В╤М╤Б╤П ╤Б ╨┐╤А╨╕╨▓╨╡╨┤╨╡╨╜╨╜╤Л╨╝╨╕ ╨╜╨╕╨╢╨╡ ╤Б╤В╨░╤В╤М╤П╨╝╨╕, ╤З╤В╨╛╨▒╤Л ╤Г╨╖╨╜╨░╤В╤М ╨▒╨╛╨╗╤М╤И╨╡ тАУ

  • ╨д╨╛╤А╨╝╤Г╨╗╨░ ╨┐╨╛╨│╨░╤И╨╡╨╜╨╕╤П ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕ ╨┐╨╛ ╨┤╨╜╤П╨╝
  • ╨Ф╨╜╨╕ ╨┐╤А╨╛╨┤╨░╨╢ ╨Э╨╡╤Б╨╛╨▒╤А╨░╨╜╨╜╤Л╨╡ ╨┐╤А╨╕╨╝╨╡╤А╤Л
  • ╨б╤А╨░╨▓╨╜╨╕╤В╨╡ ╨▓╤Л╨┐╤Г╤Й╨╡╨╜╨╜╤Л╨╡ ╨╕ ╨╜╨░╤Е╨╛╨┤╤П╤Й╨╕╨╡╤Б╤П ╨▓ ╨╛╨▒╤А╨░╤Й╨╡╨╜╨╕╨╕ ╨░╨║╤Ж╨╕╨╕
  • ╨д╨╛╤А╨╝╤Г╨╗╨░ ╨░╨╜╨░╨╗╨╕╨╖╨░ ╨╛╤В╨╜╨╛╤И╨╡╨╜╨╕╤П

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