╨Ъ╨░╨║ ╤А╨░╤Б╤Б╤З╨╕╤В╨░╤В╤М ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╤Б╤В╨▓╨░ — businessnewsdaily.com

• ╨б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╤В╨╛╨▓╨░╤А╨╛╨▓ (COGS) ╨┐╨╛╨║╨░╨╖╤Л╨▓╨░╨╡╤В, ╤Б╨║╨╛╨╗╤М╨║╨╛ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П╨╝ ╨┐╤А╨╕╤И╨╗╨╛╤Б╤М ╨╕╨╜╨▓╨╡╤Б╤В╨╕╤А╨╛╨▓╨░╤В╤М ╨▓ ╨╖╨░╨┐╨░╤Б╤Л, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╛╨╜╨╕ ╨▓ ╨║╨╛╨╜╨╡╤З╨╜╨╛╨╝ ╨╕╤В╨╛╨│╨╡ ╨┐╤А╨╛╨┤╨░╨╗╨╕ ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╨╛╨│╨╛ ╨┐╨╡╤А╨╕╨╛╨┤╨░.
• COGS ╨┐╨╛╨╝╨╛╨│╨░╨╡╤В ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П╨╝ ╨┐╨╛╨╜╤П╤В╤М ╤З╨░╤Б╤В╤М ╤Б╨▓╨╛╨╕╤Е ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓, ╨╜╨╛ ╨╜╨╡ ╨▓╨║╨╗╤О╤З╨░╨╡╤В ╨╜╨░╨║╨╗╨░╨┤╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╤В╨░╨║╨╕╨╡ ╨║╨░╨║ ╨╝╨░╤А╨║╨╡╤В╨╕╨╜╨│╨╛╨▓╤Л╨╣ ╨▒╤О╨┤╨╢╨╡╤В.
• ╨Ъ╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╤В╨░╨║╨╢╨╡ ╨╝╨╛╨│╤Г╤В ╨▓╤Л╤З╨╕╤В╨░╤В╤М COGS ╨╕╨╖ ╤Б╨▓╨╛╨╕╤Е ╨╜╨░╨╗╨╛╨│╨╛╨▓, ╨┐╨╛╤Н╤В╨╛╨╝╤Г ╨▓╨░╨╢╨╜╨╛ ╨▓╨╜╨╕╨╝╨░╤В╨╡╨╗╤М╨╜╨╛ ╨╛╤В╤Б╨╗╨╡╨╢╨╕╨▓╨░╤В╤М ╤А╨░╤Б╤Е╨╛╨┤╤Л.
• ╨н╤В╨░ ╤Б╤В╨░╤В╤М╤П ╨┐╤А╨╡╨┤╨╜╨░╨╖╨╜╨░╤З╨╡╨╜╨░ ╨┤╨╗╤П ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╣, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╤Е╨╛╤В╤П╤В ╨╗╤Г╤З╤И╨╡ ╨┐╨╛╨╜╤П╤В╤М ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╕╨╡ ╨╕ ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╨╡ ╨┐╤А╨╕╨╜╤Ж╨╕╨┐╤Л, ╤В╨░╨║╨╕╨╡ ╨║╨░╨║ ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╕ ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╨╣ ╨┐╨╛╤В╨╛╨║.

╨б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╤В╨╛╨▓╨░╤А╨╛╨▓ (COGS) ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╨┐╤Г╤В╨╡╨╝ ╨▓╨╖╤П╤В╨╕╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨╖╨░╨┐╨░╤Б╨╛╨▓ ╨▓ ╨╜╨░╤З╨░╨╗╨╡ ╨╕╨╖╤Г╤З╨░╨╡╨╝╨╛╨│╨╛ ╨┐╨╡╤А╨╕╨╛╨┤╨░, ╨┤╨╛╨▒╨░╨▓╨╗╨╡╨╜╨╕╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨╗╤О╨▒╤Л╤Е ╨╜╨╛╨▓╤Л╤Е ╨╖╨░╨┐╨░╤Б╨╛╨▓, ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨╡╨╜╨╜╤Л╤Е ╨╖╨░ ╨╛╤В╤З╨╡╤В╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤, ╨╕ ╨▓╤Л╤З╨╕╤В╨░╨╜╨╕╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨╖╨░╨┐╨░╤Б╨╛╨▓ ╨╜╨░ ╨║╨╛╨╜╨╡╤Ж ╨┐╨╡╤А╨╕╨╛╨┤╨░. .

╨б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М = ╨Э╨░╤З╨░╨╗╤М╨╜╤Л╨╣ ╨╖╨░╨┐╨░╤Б + ╨Я╨╛╨║╤Г╨┐╨║╨╕ — ╨Ъ╨╛╨╜╨╡╤З╨╜╤Л╨╣ ╨╖╨░╨┐╨░╤Б

╨б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╨┤╨░╨╢ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╨╡╤В╤Б╤П ╨┤╨╗╤П ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╕╤П ╨┐╤А╤П╨╝╤Л╤Е ╨╖╨░╤В╤А╨░╤В ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╜╨░ ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨╡╨╜╨╕╨╡ ╨╕╨╗╨╕ ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╤Б╤В╨▓╨╛ ╨▓╤Б╨╡╨╣ ╨┐╤А╨╛╨┤╤Г╨║╤Ж╨╕╨╕, ╨┐╤А╨╛╨┤╨░╨╜╨╜╨╛╨╣ ╨╖╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤. ╨н╤В╨╛ ╨▓╨░╨╢╨╜╨╛, ╨┐╨╛╤Б╨║╨╛╨╗╤М╨║╤Г ╨╛╨║╨░╨╖╤Л╨▓╨░╨╡╤В ╤Б╤Г╤Й╨╡╤Б╤В╨▓╨╡╨╜╨╜╨╛╨╡ ╨▓╨╗╨╕╤П╨╜╨╕╨╡ ╨╜╨░ ╨┐╤А╨╕╨▒╤Л╨╗╤М╨╜╨╛╤Б╤В╤М ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╖╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤.

(╨б╨▓╤П╨╖╨░╨╜╨╜╨╛╨╡ ╤З╤В╨╡╨╜╨╕╨╡: ╨Т╤Л╨▒╨╛╤А ╨┐╤А╨░╨▓╨╕╨╗╤М╨╜╨╛╨│╨╛ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨│╨╛ ╨┐╤А╨╛╨│╤А╨░╨╝╨╝╨╜╨╛╨│╨╛ ╨╛╨▒╨╡╤Б╨┐╨╡╤З╨╡╨╜╨╕╤П ╨┤╨╗╤П ╨▓╨░╤И╨╡╨│╨╛ ╨╝╨░╨╗╨╛╨│╨╛ ╨▒╨╕╨╖╨╜╨╡╤Б╨░)

╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╤В╨╛╨▓╨░╤А╨╛╨▓ (COGS)?

╨б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╤В╨╛╨▓╨░╤А╨╛╨▓ тАФ ╤Н╤В╨╛ ╨┐╤А╤П╨╝╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╤В╨╛╨▓╨░╤А╨╜╨╛-╨╝╨░╤В╨╡╤А╨╕╨░╨╗╤М╨╜╤Л╤Е ╨╖╨░╨┐╨░╤Б╨╛╨▓, ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╡╨╣ ╨╖╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤. ╨Ю╨╜ ╨▓╨║╨╗╤О╤З╨░╨╡╤В ╨▓╤Б╨╡ ╨╖╨░╤В╤А╨░╤В╤Л, ╨╜╨╡╨┐╨╛╤Б╤А╨╡╨┤╤Б╤В╨▓╨╡╨╜╨╜╨╛ ╨╛╤В╨╜╨╛╤Б╤П╤Й╨╕╨╡╤Б╤П ╨║ ╤В╨╛╨▓╨░╤А╨░╨╝ ╨╕╨╗╨╕ ╤Г╤Б╨╗╤Г╨│╨░╨╝, ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╨╝ ╨╖╨░ ╨┤╨░╨╜╨╜╤Г╤О ╨╜╨╡╨┤╨╡╨╗╤О, ╨╝╨╡╤Б╤П╤Ж ╨╕╨╗╨╕ ╨│╨╛╨┤. ╨Э╨╛ ╨╛╨╜ ╨╕╤Б╨║╨╗╤О╤З╨░╨╡╤В ╨╗╤О╨▒╤Л╨╡ ╨║╨╛╤Б╨▓╨╡╨╜╨╜╤Л╨╡ ╨╕╨╗╨╕ ╨┐╨╛╤Б╤В╨╛╤П╨╜╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╤В╨░╨║╨╕╨╡ ╨║╨░╨║ ╨╜╨░╨║╨╗╨░╨┤╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╕ ╨╝╨░╤А╨║╨╡╤В╨╕╨╜╨│; ╤Н╤В╨╛ ╨┐╤А╨╛╤Б╤В╨╛ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╨╛╨║╤Г╨┐╨║╨╕ ╨╕╨╗╨╕ ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╤Б╤В╨▓╨░ ╨╕╨╜╨▓╨╡╨╜╤В╨░╤А╤П, ╨┐╤А╨╛╨┤╨░╨╜╨╜╨╛╨│╨╛ ╨╖╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤ ╨▓╤А╨╡╨╝╨╡╨╜╨╕.

╨д╨╛╤А╨╝╤Г╨╗╨░ ╨┤╨╗╤П COGS

╨Т ╤В╨╛ ╨▓╤А╨╡╨╝╤П ╨║╨░╨║ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╤В╨╛╨▓╨░╤А╨╛╨▓ ╤Д╨╛╨║╤Г╤Б╨╕╤А╤Г╨╡╤В╤Б╤П ╨╜╨░ ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕, ╨╝╨╡╤В╤А╨╕╨║╨░ ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╨╛╨║╨╛╨╗╤М╨╜╤Л╨╝ ╨┐╤Г╤В╨╡╨╝. ╨Т╨╝╨╡╤Б╤В╨╛ ╤В╨╛╨│╨╛, ╤З╤В╨╛╨▒╤Л ╤Б╤Г╨╝╨╝╨╕╤А╨╛╨▓╨░╤В╤М ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╤В╨╛╨▓╨░╤А╨╛╨▓, ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╨╜╨╡╨┐╨╛╤Б╤А╨╡╨┤╤Б╤В╨▓╨╡╨╜╨╜╨╛ ╨┐╤Г╤В╨╡╨╝ ╤Б╤Г╨╝╨╝╨╕╤А╨╛╨▓╨░╨╜╨╕╤П ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓, COGS ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╨┐╤Г╤В╨╡╨╝ ╤Б╤А╨░╨▓╨╜╨╡╨╜╨╕╤П ╨╖╨░╤В╤А╨░╤В ╨╜╨░ ╨╜╨░╤З╨░╨╗╤М╨╜╤Л╨╡ ╨╕ ╨║╨╛╨╜╨╡╤З╨╜╤Л╨╡ ╨╖╨░╨┐╨░╤Б╤Л, ╨░ ╨╖╨░╤В╨╡╨╝ ╨┤╨╛╨▒╨░╨▓╨╗╨╡╨╜╨╕╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨╖╨░╨┐╨░╤Б╨╛╨▓, ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨╡╨╜╨╜╤Л╤Е ╨╕ ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╨╖╨░ ╨╛╤В╤З╨╡╤В╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤. ╨Ф╤А╤Г╨│╨╕╨╝╨╕ ╤Б╨╗╨╛╨▓╨░╨╝╨╕, ╤Д╨╛╤А╨╝╤Г╨╗╨░ ╤Д╨╛╨║╤Г╤Б╨╕╤А╤Г╨╡╤В╤Б╤П ╨╜╨░ ╤Б╤А╨╛╨║╨░╤Е, ╨░ ╨╜╨╡ ╨╜╨░ ╤А╨░╤Б╤Е╨╛╨┤╨░╤Е.

╨б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М = ╨Э╨░╤З╨░╨╗╤М╨╜╤Л╨╣ ╨╖╨░╨┐╨░╤Б + ╨Я╨╛╨║╤Г╨┐╨║╨╕ — ╨Ъ╨╛╨╜╨╡╤З╨╜╤Л╨╣ ╨╖╨░╨┐╨░╤Б

╨Ъ╨╛╨╜╨╡╤З╨╜╨╛, ╤Д╨╛╤А╨╝╤Г╨╗╨░ ╨┤╨╗╤П COGS ╤В╨░╨║╨╢╨╡ ╤Б╤В╨░╨╜╨╛╨▓╨╕╤В╤Б╤П ╨╜╨╡╨╝╨╜╨╛╨│╨╛ ╤Б╨╗╨╛╨╢╨╜╨╡╨╡, ╨╡╤Б╨╗╨╕ ╨▓╤Л ╨╖╨░╨╜╨╕╨╝╨░╨╡╤В╨╡╤Б╤М ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╤Л╨╝ ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╤Б╤В╨▓╨╛╨╝. ╨Т ╤Н╤В╨╛╨╝ ╤Б╨╗╤Г╤З╨░╨╡ ╨╜╨░╤З╨░╨╗╤М╨╜╤Л╨╣ ╨╕╨╜╨▓╨╡╨╜╤В╨░╤А╤М ╨▒╤Г╨┤╨╡╤В ╨╛╨╖╨╜╨░╤З╨░╤В╤М ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╤Б╨╛╨╖╨┤╨░╨╜╨╕╤П ╤Н╤В╨╛╨│╨╛ ╨╕╨╜╨▓╨╡╨╜╤В╨░╤А╤П,

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

COGS ╨╕╨╖╨╝╨╡╤А╤П╨╡╤В, ╤Б╨║╨╛╨╗╤М╨║╨╛ ╨▓╤Л ╨┐╨╛╤В╤А╨░╤В╨╕╨╗╨╕ ╨╜╨░ ╤В╨╛╨▓╨░╤А╤Л, ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╨╡ ╨▓╨░╤И╨╕╨╝ ╨▒╨╕╨╖╨╜╨╡╤Б╨╛╨╝, ╨╜╨╛ ╨╜╨╡ ╤Г╤З╨╕╤В╤Л╨▓╨░╨╡╤В ╨╜╨░╨║╨╗╨░╨┤╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╤В╨░╨║╨╕╨╡ ╨║╨░╨║ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╜╨░ ╨╝╨░╤А╨║╨╡╤В╨╕╨╜╨│.

╨Я╤А╨╕╨╝╨╡╤А ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕

╨Ф╨╛╨┐╤Г╤Б╤В╨╕╨╝, ╨╡╤Б╤В╤М ╤А╨╛╨╖╨╜╨╕╤З╨╜╤Л╨╣ ╨╝╨░╨│╨░╨╖╨╕╨╜, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨╜╨░╤З╨╕╨╜╨░╨╡╤В ╨│╨╛╨┤ ╤Б ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╝ ╨╖╨░╨┐╨░╤Б╨╛╨╝ ╨╜╨░ ╤Б╨║╨╗╨░╨┤╨╡. ╨Ч╨░╨┐╨░╤Б╤Л ╨╕╨╝╨╡╤О╤В ╤А╨╛╨╖╨╜╨╕╤З╨╜╤Г╤О ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М 60 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨╕ ╨╛╨▒╤Е╨╛╨┤╤П╤В╤Б╤П ╨▓╨╗╨░╨┤╨╡╨╗╤М╤Ж╨░╨╝ ╨╝╨░╨│╨░╨╖╨╕╨╜╨╛╨▓ ╨▓ 30 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓.

╨в╨╡╨┐╨╡╤А╤М ╨┐╤А╨╡╨┤╨┐╨╛╨╗╨╛╨╢╨╕╨╝, ╤З╤В╨╛ ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╡╨│╨╛ ╨│╨╛╨┤╨░ ╨▓╨╗╨░╨┤╨╡╨╗╤М╤Ж╤Л ╨╝╨░╨│╨░╨╖╨╕╨╜╨╛╨▓ ╨┐╨╛╨║╤Г╨┐╨░╤О╤В ╨┤╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╤Л╨╡ ╤В╨╛╨▓╨░╤А╤Л ╨╜╨░ 100 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨╛╨▒╤Й╨╡╨╣ ╤А╨╛╨╖╨╜╨╕╤З╨╜╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М╤О 225 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓. ╨Ш ╨▓ ╨║╨╛╨╜╤Ж╨╡ ╨│╨╛╨┤╨░ ╨▓ ╨╝╨░╨│╨░╨╖╨╕╨╜╨╡ ╨╛╤Б╤В╨░╨╡╤В╤Б╤П ╤В╨╛╨▓╨░╤А ╨╜╨░ ╤Б╤Г╨╝╨╝╤Г 40 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓, ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨╡╨╜╨╕╨╡ ╨║╨╛╤В╨╛╤А╨╛╨│╨╛ ╨╛╨▒╨╛╤И╨╗╨╛╤Б╤М ╨▓ 20 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓.

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

╨б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М = 30 000 ╨┤╨╛╨╗╨╗. ╨б╨и╨Р + 100 000 ╨┤╨╛╨╗╨╗. ╨б╨и╨Р тАУ 20 000 ╨┤╨╛╨╗╨╗. ╨б╨и╨Р = 110 000 ╨┤╨╛╨╗╨╗. ╨б╨и╨Р

╨Т ╤Н╤В╨╛╨╝ ╤Б╨╗╤Г╤З╨░╨╡ ╨╛╨▒╤Й╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╤В╨╛╨▓╨░╤А╨╛╨▓, ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╨╖╨░ ╨│╨╛╨┤, ╤Б╨╛╤Б╤В╨░╨▓╨╕╤В 110 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓. ╨Т╨░╨╗╨╛╨▓╨░╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М ╨╝╨░╨│╨░╨╖╨╕╨╜╨░ ╨╖╨░ ╨┐╨╡╤А╨╕╨╛╨┤ (╨▓╨░╨╗╨╛╨▓╨╛╨╣ ╨╛╨▒╤К╨╡╨╝ ╨┐╤А╨╛╨┤╨░╨╢ ╨╖╨░ ╨│╨╛╨┤ ╨╝╨╕╨╜╤Г╤Б ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╨┤╨░╨╢) ╨▒╤Г╨┤╨╡╤В ╤А╨░╨▓╨╜╨░ 135 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р (60 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р + 225 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р тАУ 40 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р тАУ 110 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р).

╨Т╨░╨╢╨╜╨╛╤Б╤В╤М COGS ╨▓ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨╝ ╤Г╤З╨╡╤В╨╡

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

╨Т ╨┤╨╛╨┐╨╛╨╗╨╜╨╡╨╜╨╕╨╡ ╨║ ╤Б╨╛╨║╤А╨░╤Й╨╡╨╜╨╕╤О ╨╛╨┐╤В╨╛╨▓╤Л╤Е ╨╖╨░╤В╤А╨░╤В, ╨╛╤В╤Б╨╗╨╡╨╢╨╕╨▓╨░╨╜╨╕╨╡ ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╤В╨░╨║╨╢╨╡ ╨┐╨╛╨╗╨╡╨╖╨╜╨╛ ╨┤╨╗╤П ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╣, ╤З╤В╨╛╨▒╤Л ╨╛╨┐╤В╨╕╨╝╨╕╨╖╨╕╤А╨╛╨▓╨░╤В╤М ╨╕╤Е ╨╖╨░╨║╨░╨╖ ╨╖╨░╨┐╨░╤Б╨╛╨▓ (╤Б╨╛╨║╤А╨░╤Й╨╡╨╜╨╕╨╡ ╨╖╨░╤В╤А╨░╤В ╨╜╨░ ╨╖╨░╨║╨░╨╖), ╨╕╨╖╨╝╨╡╤А╨╡╨╜╨╕╨╡ ╨╛╨▒╨╛╤А╨░╤З╨╕╨▓╨░╨╡╨╝╨╛╤Б╤В╨╕ ╨╖╨░╨┐╨░╤Б╨╛╨▓ ╨╕ ╨╝╨╕╨╜╨╕╨╝╨╕╨╖╨░╤Ж╨╕╤О ╨╖╨░╤В╤А╨░╤В ╨╜╨░ ╤Е╤А╨░╨╜╨╡╨╜╨╕╨╡ ╨╖╨░╨┐╨░╤Б╨╛╨▓.

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

╨з╤В╨╛ COGS ╨│╨╛╨▓╨╛╤А╨╕╤В ╨▓╨░╨╝?

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

╨Т ╤В╨╛ ╨▓╤А╨╡╨╝╤П ╨║╨░╨║ ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╤Б╤В╨▓╨░ ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╨▓╨░╨╢╨╜╤Л╨╝ ╨┐╨╛╨║╨░╨╖╨░╤В╨╡╨╗╨╡╨╝ ╨┐╤А╤П╨╝╤Л╤Е ╨╖╨░╤В╤А╨░╤В ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕, ╨╛╨╜╨░ ╨╜╨╕╤З╨╡╨│╨╛ ╨╜╨╡ ╨│╨╛╨▓╨╛╤А╨╕╤В ╨╝╨╡╨╜╨╡╨┤╨╢╨╡╤А╨░╨╝ ╨╛ ╨║╨╛╤Б╨▓╨╡╨╜╨╜╤Л╤Е ╨╖╨░╤В╤А╨░╤В╨░╤Е, ╤В╨░╨║╨╕╤Е ╨║╨░╨║ ╨╜╨░╨║╨╗╨░╨┤╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕, ╨╖╨░╤А╨░╨▒╨╛╤В╨╜╨░╤П ╨┐╨╗╨░╤В╨░ ╨┐╨╡╤А╤Б╨╛╨╜╨░╨╗╨░ ╨▒╤Н╨║-╨╛╤Д╨╕╤Б╨░, ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╜╨░ ╨╝╨░╤А╨║╨╡╤В╨╕╨╜╨│ ╨╕ ╨║╨░╨╜╤Ж╨╡╨╗╤П╤А╤Б╨║╨╕╨╡ ╤В╨╛╨▓╨░╤А╤Л.

╨Ь╨╡╤В╨╛╨┤╤Л ╤Г╤З╨╡╤В╨░ ╨╖╨░╨┐╨░╤Б╨╛╨▓ ╨╕ ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М

╨е╨╛╤В╤П ╤Б╤Г╤Й╨╡╤Б╤В╨▓╤Г╨╡╤В ╤В╨╛╨╗╤М╨║╨╛ ╨╛╨┤╨╜╨░ ╤Д╨╛╤А╨╝╤Г╨╗╨░ ╨┤╨╗╤П ╤А╨░╤Б╤З╨╡╤В╨░ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╤В╨╛╨▓╨░╤А╨╛╨▓, ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╝╨╛╨│╤Г╤В ╨▓╤Л╨▒╨╕╤А╨░╤В╤М ╨╕╨╖ ╨╜╨╡╤Б╨║╨╛╨╗╤М╨║╨╕╤Е ╤А╨░╨╖╨╗╨╕╤З╨╜╤Л╤Е ╨╝╨╡╤В╨╛╨┤╨╛╨▓ ╤Г╤З╨╡╤В╨░, ╤З╤В╨╛╨▒╤Л ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╕╤В╤М ╤Б╨▓╨╛╤О ╨║╨╛╨╜╨║╤А╨╡╤В╨╜╤Г╤О ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М. ╨Ъ╨░╨╢╨┤╤Л╨╣ ╨╝╨╡╤В╨╛╨┤ ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╤Б╨╛╨▒╨╛╨╣ ╨┤╤А╤Г╨│╨╛╨╣ ╤Б╨┐╨╛╤Б╨╛╨▒ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╕╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨║╨╛╨╜╨║╤А╨╡╤В╨╜╤Л╤Е ╤В╨╛╨▓╨░╤А╨╛╨▓, ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╨╖╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤.

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

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

(╨з╨╕╤В╨░╤В╤М ╨б╨▓╤П╨╖╨░╨╜╨╜╤Л╨╡: ╨з╨╕╤Б╤В╤Л╨╣ ╨╕ ╨▓╨░╨╗╨╛╨▓╨╛╨╣ ╨┤╨╛╤Е╨╛╨┤)

╨д╨Ш╨д╨Ю

┬л╨Я╨╡╤А╨▓╤Л╨╝ ╨┐╤А╨╕╤И╨╡╨╗ тАФ ╨┐╨╡╤А╨▓╤Л╨╝ ╤Г╤И╨╡╨╗┬╗ (FIFO) тАФ ╤Н╤В╨╛ ╨╝╨╡╤В╨╛╨┤ ╤Г╤З╨╡╤В╨░, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨┐╤А╨╡╨┤╨┐╨╛╨╗╨░╨│╨░╨╡╤В, ╤З╤В╨╛ ╨╖╨░╨┐╨░╤Б╤Л, ╤Е╤А╨░╨╜╤П╤Й╨╕╨╡╤Б╤П ╨┤╨╛╨╗╤М╤И╨╡ ╨▓╤Б╨╡╨│╨╛, тАФ ╤Н╤В╨╛ ╤В╨╛, ╤З╤В╨╛ ╨┐╤А╨╛╨┤╨░╨╡╤В╤Б╤П ╨┐╨╡╤А╨▓╤Л╨╝ ╨▓╤Б╤П╨║╨╕╨╣ ╤А╨░╨╖, ╨║╨╛╨│╨┤╨░ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╤Б╨╛╨▓╨╡╤А╤И╨░╨╡╤В ╨┐╤А╨╛╨┤╨░╨╢╤Г. ╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╨╡╤Б╨╗╨╕ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╨┐╨╗╨░╤В╨╕╨╗╨░ 5 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨╖╨░ ╨╡╨┤╨╕╨╜╨╕╤Ж╤Г ╨│╨╛╨┤ ╨╜╨░╨╖╨░╨┤, ╨░ ╤Б╨╡╨╣╤З╨░╤Б ╨┐╨╗╨░╤В╨╕╤В 10 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨╖╨░ ╨╡╨┤╨╕╨╜╨╕╤Ж╤Г, ╨║╨╛╨│╨┤╨░ ╨╛╨╜╨░ ╤Б╨╛╨▓╨╡╤А╤И╨░╨╡╤В ╨┐╤А╨╛╨┤╨░╨╢╤Г, ╨│╨╛╨▓╨╛╤А╤П╤В, ╤З╤В╨╛ ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╡╨┤╨╕╨╜╨╕╤Ж╤Л ╨┐╤А╨╛╨┤╤Г╨║╤Ж╨╕╨╕ ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В 5 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨╖╨░ ╨╡╨┤╨╕╨╜╨╕╤Ж╤Г ╨┤╨╛ ╤В╨╡╤Е ╨┐╨╛╤А, ╨┐╨╛╨║╨░ ╨▓╤Б╨╡ ╨╡╨╡ ╨╡╨┤╨╕╨╜╨╕╤Ж╤Л ╨│╨╛╨┤╨╛╨▓╨╛╨╣ ╨┤╨░╨▓╨╜╨╛╤Б╤В╨╕ ╨╜╨╡ ╨▒╤Г╨┤╤Г╤В ╨┐╤А╨╛╨┤╨░╨╜╤Л.

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

╨Ы╨Ш╨д╨Ю

╨Я╨╛╤Б╨╗╨╡╨┤╨╜╨╕╨╣ ╨┐╤А╨╕╤И╨╡╨╗ тАФ ╨┐╨╡╤А╨▓╤Л╨╣ ╤Г╤И╨╡╨╗ (LIFO) тАФ ╤Н╤В╨╛ ╨╝╨╡╤В╨╛╨┤, ╨┐╤А╨╕ ╨║╨╛╤В╨╛╤А╨╛╨╝ ╤Б╨░╨╝╤Л╨╡ ╨┐╨╛╤Б╨╗╨╡╨┤╨╜╨╕╨╡ ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨╡╨╜╨╜╤Л╨╡ ╤В╨╛╨▓╨░╤А╤Л ╨▓ ╨╖╨░╨┐╨░╤Б╨░╤Е ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╤Б╤З╨╕╤В╨░╤О╤В╤Б╤П ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╨╝╨╕ ╨┐╨╡╤А╨▓╤Л╨╝╨╕. ╨Ш╤В╨░╨║, ╨╡╤Б╨╗╨╕ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╨┐╨╗╨░╤В╨╕╨╗╨░ 5 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨╖╨░ ╨╡╨┤╨╕╨╜╨╕╤Ж╤Г ╨│╨╛╨┤ ╨╜╨░╨╖╨░╨┤, ╨░ ╤Б╨╡╨╣╤З╨░╤Б ╨┐╨╗╨░╤В╨╕╤В 10 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨╖╨░ ╨╡╨┤╨╕╨╜╨╕╤Ж╤Г, ╨║╨░╨╢╨┤╤Л╨╣ ╤А╨░╨╖, ╨║╨╛╨│╨┤╨░ ╨╛╨╜╨░ ╤Б╨╛╨▓╨╡╤А╤И╨░╨╡╤В ╨┐╤А╨╛╨┤╨░╨╢╤Г, COGS ╨╖╨░ ╨╡╨┤╨╕╨╜╨╕╤Ж╤Г ╨▒╤Г╨┤╨╡╤В ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╤В╤М 10 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨┤╨╛ ╤В╨╡╤Е ╨┐╨╛╤А, ╨┐╨╛╨║╨░ ╨╜╨╡ ╨▒╤Г╨┤╤Г╤В ╨┐╤А╨╛╨┤╨░╨╜╤Л ╨▓╤Б╨╡ ╨╜╨╡╨┤╨░╨▓╨╜╨╛ ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨╡╨╜╨╜╤Л╨╡ ╨╡╨┤╨╕╨╜╨╕╤Ж╤Л.

LIFO ╨╝╨╛╨╢╨╡╤В ╨┐╤А╨╡╨┤╨╗╨╛╨╢╨╕╤В╤М ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П╨╝ ╨╖╨╜╨░╤З╨╕╤В╨╡╨╗╤М╨╜╤Л╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨┐╤А╨╡╨╕╨╝╤Г╤Й╨╡╤Б╤В╨▓╨░, ╨╛╤Б╨╛╨▒╨╡╨╜╨╜╨╛ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П╨╝, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨┐╨╛╨┤╨┤╨╡╤А╨╢╨╕╨▓╨░╤О╤В ╨▒╨╛╨╗╤М╤И╨╕╨╡ ╨╕ ╤Ж╨╡╨╜╨╜╤Л╨╡ ╨╖╨░╨┐╨░╤Б╤Л. ╨Э╨╛ ╨╡╤Б╨╗╨╕ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╤А╨╡╨╖╨║╨╛ ╨┐╤А╨╛╨┤╨░╨╡╤В ╤Б╨▓╨╛╨╕ ╨╖╨░╨┐╨░╤Б╤Л ╨▓ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤ ╨╕ ╨┐╤А╨╛╨┤╨░╨╡╤В ╨╜╨╡╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╕╨╖ ╤Б╨▓╨╛╨╕╤Е ┬л╤Б╨░╨╝╤Л╤Е ╨┤╨╡╤И╨╡╨▓╤Л╤Е┬╗ ╨╖╨░╨┐╨░╤Б╨╛╨▓ тАФ ╨░ ╤Ж╨╡╨╜╤Л ╨▓╤Л╤А╨╛╤Б╨╗╨╕ ╤Б ╨╝╨╛╨╝╨╡╨╜╤В╨░ ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨╡╨╜╨╕╤П ╨╖╨░╨┐╨░╤Б╨╛╨▓ тАФ ╤Н╤В╨╛ ╨╝╨╛╨╢╨╡╤В ╨┐╤А╨╕╨▓╨╡╤Б╤В╨╕ ╨║ ╨╖╨░╨▓╤Л╤И╨╡╨╜╨╜╤Л╨╝ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╝ ╤Б╤З╨╡╤В╨░╨╝ ╨╖╨░ ╨║╨╛╨╜╨║╤А╨╡╤В╨╜╤Л╨╣ ╨│╨╛╨┤.

╨б╤А╨╡╨┤╨╜╨╕╨╣

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

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

╨б╨┐╨╡╤Ж╨╕╨░╨╗╤М╨╜╨░╤П ╨╕╨┤╨╡╨╜╤В╨╕╤Д╨╕╨║╨░╤Ж╨╕╤П

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

╨С╨╡╨╖ ╤Б╨┐╨╡╤Ж╨╕╨░╨╗╤М╨╜╨╛╨│╨╛ ╨╝╨╡╤В╨╛╨┤╨░ ╨╕╨┤╨╡╨╜╤В╨╕╤Д╨╕╨║╨░╤Ж╨╕╨╕ ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╤В╨░╨║╨╕╤Е ╨┐╤А╨╡╨┤╨┐╤А╨╕╤П╤В╨╕╨╣ ╤Б╨╕╨╗╤М╨╜╨╛ ╨║╨╛╨╗╨╡╨▒╨░╨╗╨░╤Б╤М ╨▒╤Л ╨▓ ╨╖╨░╨▓╨╕╤Б╨╕╨╝╨╛╤Б╤В╨╕ ╨╛╤В ╤В╨╛╨│╨╛, ╤З╤В╨╛ ╨╛╨╜╨╕ ╨┐╤А╨╛╨┤╨░╤О╤В ╨╖╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤. ╨б╨┐╨╡╤Ж╨╕╨░╨╗╤М╨╜╤Л╨╣ ╨╝╨╡╤В╨╛╨┤ ╨╕╨┤╨╡╨╜╤В╨╕╤Д╨╕╨║╨░╤Ж╨╕╨╕ ╨┐╨╛╨╝╨╛╨│╨░╨╡╤В ╨╕╨╝ ╨╛╤З╨╡╨╜╤М ╤В╨╛╤З╨╜╨╛ ╨┐╨╛╨┤╤Б╤З╨╕╤В╨░╤В╤М ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╖╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤ ╨╕ ╤Б╨┤╨╡╨╗╨░╤В╤М ╨╕╤Е ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╨▒╨╛╨╗╨╡╨╡ ╨┐╤А╨╡╨┤╤Б╨║╨░╨╖╤Г╨╡╨╝╤Л╨╝╨╕.

(╨б╨▓╤П╨╖╨░╨╜╨╜╤Л╨╣: ╨Т╨╖╨│╨╗╤П╨┤ ╨╜╨░ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╕╨╡ ╨╛╤В╤З╨╡╤В╤Л)

╨б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╤В╨╕╨▓ ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓

╨е╨╛╤В╤П ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╤В╨╛╨▓╨░╤А╨╛╨▓ ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╤А╨░╤Б╤Е╨╛╨┤╨╛╨╝ ╨┤╨╗╤П ╨▒╨╕╨╖╨╜╨╡╤Б╨░, ╤Н╤В╨╛ ╤В╨╛╨╗╤М╨║╨╛ ╤З╨░╤Б╤В╤М ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ тАФ ╤Н╤В╨╛ ╨┐╤А╨╛╤Б╤В╨╛ ╨┐╤А╤П╨╝╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╜╨░ ╤В╨╛╨▓╨░╤А╤Л ╨╕╨╗╨╕ ╤Г╤Б╨╗╤Г╨│╨╕, ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╨╡ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╡╨╣ ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╨╛╨│╨╛ ╨┐╨╡╤А╨╕╨╛╨┤╨░. ╨Э╨╛ COGS ╨╜╨╡ ╨▓╨║╨╗╤О╤З╨░╨╡╤В ╨║╨╛╤Б╨▓╨╡╨╜╨╜╤Л╨╡ ╨╖╨░╤В╤А╨░╤В╤Л, ╤В╨░╨║╨╕╨╡ ╨║╨░╨║ ╨╜╨░╨║╨╗╨░╨┤╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╨║╨╛╨╝╨╝╤Г╨╜╨░╨╗╤М╨╜╤Л╨╡ ╤Г╤Б╨╗╤Г╨│╨╕ ╨╕ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╜╨░ ╨╝╨░╤А╨║╨╡╤В╨╕╨╜╨│.

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

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

╨Ю╨│╤А╨░╨╜╨╕╤З╨╡╨╜╨╕╤П COGS

╨е╨╛╤В╤П COGS ╨╝╨╛╨╢╨╡╤В ╨▒╤Л╤В╤М ╤З╤А╨╡╨╖╨▓╤Л╤З╨░╨╣╨╜╨╛ ╨┐╨╛╨╗╨╡╨╖╨╡╨╜ ╨┤╨╗╤П ╨┐╤А╨╡╨┤╨┐╤А╨╕╤П╤В╨╕╨╣, ╤З╤В╨╛╨▒╤Л ╨║╨╛╨╜╤В╤А╨╛╨╗╨╕╤А╨╛╨▓╨░╤В╤М ╤Б╨▓╨╛╨╕ ╨┐╤А╤П╨╝╤Л╨╡ ╨╖╨░╤В╤А╨░╤В╤Л ╨╕ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╤П╤В╤М ╨╝╨╡╤А╤Л ╨┐╨╛ ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╤О ╨╖╨░╤В╤А╨░╤В, ╤Г ╨╜╨╡╨│╨╛ ╤В╨░╨║╨╢╨╡ ╨╡╤Б╤В╤М ╤Б╨▓╨╛╨╕ ╨╛╨│╤А╨░╨╜╨╕╤З╨╡╨╜╨╕╤П. COGS ╨╜╨╡ ╨┐╨╛╨║╨░╨╖╤Л╨▓╨░╨╡╤В ╨╕╤Б╤В╨╕╨╜╨╜╤Г╤О ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╨┤╨░╨╢ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕, ╨┐╨╛╤Б╨║╨╛╨╗╤М╨║╤Г ╨╜╨╡ ╨▓╨║╨╗╤О╤З╨░╨╡╤В ╤В╨░╨║╨╕╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╨║╨░╨║ ╨╝╨░╤А╨║╨╡╤В╨╕╨╜╨│. ╨Р ╨┐╨╛╤Б╨║╨╛╨╗╤М╨║╤Г ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╜╨╡ ╨▓╨║╨╗╤О╤З╨░╨╡╤В ╤Д╨╕╨║╤Б╨╕╤А╨╛╨▓╨░╨╜╨╜╤Л╨╡ ╨╖╨░╤В╤А╨░╤В╤Л, ╨╛╨╜╨░ ╤В╨░╨║╨╢╨╡ ╨╜╨╡ ╨┤╨░╨╡╤В ╤В╨╛╤З╨╜╨╛╨│╨╛ ╨╛╤В╤А╨░╨╢╨╡╨╜╨╕╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М╨╜╨╛╤Б╤В╨╕ ╨▒╨╕╨╖╨╜╨╡╤Б╨░.

╨Э╨╡╨║╨╛╤В╨╛╤А╤Л╨╡ ╨┤╤А╤Г╨│╨╕╨╡ ╨╛╨│╤А╨░╨╜╨╕╤З╨╡╨╜╨╕╤П COGS ╨▓╨║╨╗╤О╤З╨░╤О╤В:

• ╨Ш╤Б╤В╨╕╨╜╨╜╨░╤П ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╝╨╛╨╢╨╡╤В ╤Б╨╕╨╗╤М╨╜╨╛ ╤А╨░╨╖╨╗╨╕╤З╨░╤В╤М╤Б╤П ╨▓ ╨╖╨░╨▓╨╕╤Б╨╕╨╝╨╛╤Б╤В╨╕ ╨╛╤В ╨┐╤А╨╛╨┤╨░╨╜╨╜╨╛╨╣ ╨╡╨┤╨╕╨╜╨╕╤Ж╤Л.
• COGS ╨║╨╛╨╗╨╡╨▒╨╗╨╡╤В╤Б╤П ╨▓ ╨╖╨░╨▓╨╕╤Б╨╕╨╝╨╛╤Б╤В╨╕ ╨╛╤В ╨╛╨▒╤К╨╡╨╝╨░ ╨┐╤А╨╛╨┤╨░╨╢ ╨▓ ╨║╨░╨╢╨┤╨╛╨╣ ╨╗╨╕╨╜╨╡╨╣╨║╨╡ ╨┐╤А╨╛╨┤╤Г╨║╤В╨╛╨▓.
• ╨б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╝╨╛╨╢╨╡╤В ╨║╨╛╨╗╨╡╨▒╨░╤В╤М╤Б╤П ╨▓ ╨╖╨░╨▓╨╕╤Б╨╕╨╝╨╛╤Б╤В╨╕ ╨╛╤В ╨┐╨╡╤А╨╕╨╛╨┤╨░, ╨┤╨░╨╢╨╡ ╨╡╤Б╨╗╨╕ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨╜╨░╤Е╨╛╨┤╤П╤В╤Б╤П ╨╜╨░ ╨╛╨┤╨╜╨╛╨╝ ╤Г╤А╨╛╨▓╨╜╨╡, ╨▓ ╨╖╨░╨▓╨╕╤Б╨╕╨╝╨╛╤Б╤В╨╕ ╨╛╤В ╨╝╨╡╤В╨╛╨┤╨░ ╤Г╤З╨╡╤В╨░, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╨╡╤В ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П.
• ╨Ь╨╡╨╜╨╡╨┤╨╢╨╡╤А╤Л ╨┤╨╛╨╗╨╢╨╜╤Л ╨▒╤Л╤В╤М ╨╛╤З╨╡╨╜╤М ╨▓╨╜╨╕╨╝╨░╤В╨╡╨╗╤М╨╜╤Л, ╤З╤В╨╛╨▒╤Л ╨┐╨╛╨╜╨╕╨╝╨░╤В╤М ╤Б╨▓╨╛╨╕ ╨╖╨░╤В╤А╨░╤В╤Л ╨╜╨░ ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╤Б╤В╨▓╨╛.
• ╨Т╨╗╨╕╤П╨╜╨╕╨╡ COGS ╨╜╨░ ╨┐╤А╨╕╨▒╤Л╨╗╤М╨╜╨╛╤Б╤В╤М ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╜╨╡ ╨▓╤Б╨╡╨│╨┤╨░ ╤Б╤А╨░╨╖╤Г ╤Б╤В╨░╨╜╨╛╨▓╨╕╤В╤Б╤П ╨╛╤З╨╡╨▓╨╕╨┤╨╜╤Л╨╝.

╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╤Е╨╛╤В╤П COGS ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╨▓╨░╨╢╨╜╤Л╨╝ ╨┐╨╛╨║╨░╨╖╨░╤В╨╡╨╗╨╡╨╝, ╨╛╨╜ ╨┤╨░╨╗╨╡╨║╨╛ ╨╜╨╡ ╤В╨╛╤З╨╜╨╛ ╨╛╤В╤А╨░╨╢╨░╨╡╤В ╨╛╨▒╤Й╨╕╨╡ ╨╖╨░╤В╤А╨░╤В╤Л ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╜╨░ ╨▓╨╡╨┤╨╡╨╜╨╕╨╡ ╨▒╨╕╨╖╨╜╨╡╤Б╨░. ╨Ш ╤Е╨╛╤В╤П ╨▓ ╨╛╤В╤З╨╡╤В╨╡ ╨╛ ╨┤╨╛╤Е╨╛╨┤╨░╤Е ╨╕╨╗╨╕ ╨┤╨▓╨╕╨╢╨╡╨╜╨╕╨╕ ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╤Е ╤Б╤А╨╡╨┤╤Б╤В╨▓ ╨╛╨╜╨╕ ╤З╨░╤Б╤В╨╛ ╤Г╨║╨░╨╖╤Л╨▓╨░╤О╤В╤Б╤П ╨┐╨╡╤А╨▓╤Л╨╝╨╕, ╨╜╨░ ╤Б╨░╨╝╨╛╨╝ ╨┤╨╡╨╗╨╡ ╤Б╤Г╤Й╨╡╤Б╤В╨▓╤Г╤О╤В ╨╕ ╨┤╤А╤Г╨│╨╕╨╡ ╨╖╨░╤В╤А╨░╤В╤Л, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╜╨╡╨╛╨▒╤Е╨╛╨┤╨╕╨╝╨╛ ╨╛╨┐╨╗╨░╤З╨╕╨▓╨░╤В╤М ╨╜╨╡╨╖╨░╨▓╨╕╤Б╨╕╨╝╨╛ ╨╛╤В ╤В╨╛╨│╨╛, ╨╡╤Б╤В╤М ╨╗╨╕ ╤Г ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨║╨░╨║╨╕╨╡-╨╗╨╕╨▒╨╛ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨╕╨╗╨╕ ╨╜╨╡╤В.