\u0423\u0427\u0415\u0411\u041d\u042b\u0419 \u041f\u041b\u0410\u041d<\/strong><\/span><\/h3>\n

\u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0438\u0442\u0435\u043b\u0435\u0439 \u0438 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u043e\u0432<\/strong><\/span><\/h3>\n

\u043f\u043e \u043a\u0443\u0440\u0441\u0443 \u00ab\u0411\u044e\u0434\u0436\u0435\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435. \u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043a\u0430 \u0438 \u0443\u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u0435 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0431\u044e\u0434\u0436\u0435\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u043d\u0430 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0438\u00bb<\/strong><\/span><\/h3>\n

 <\/p>\n

\u0426\u0435\u043b\u044c<\/strong><\/span> \u2013\u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u0435 \u0438 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0435 \u043d\u043e\u0432\u044b\u0445 \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0446\u0438\u0439, \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u044b\u0445 \u0434\u043b\u044f \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0438 \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0443\u0440\u043e\u0432\u043d\u044f \u0432 \u0440\u0430\u043c\u043a\u0430\u0445 \u0438\u043c\u0435\u044e\u0449\u0435\u0439\u0441\u044f \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438.<\/p>\n

\u041a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u044f \u0441\u043b\u0443\u0448\u0430\u0442\u0435\u043b\u0435\u0439<\/strong><\/span> \u2013 \u0434\u043b\u044f \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0438\u0442\u0435\u043b\u0435\u0439 \u0438 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u043e\u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u0441\u043b\u0443\u0436\u0431, \u043f\u043b\u0430\u043d\u043e\u0432\u043e-\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043e\u0442\u0434\u0435\u043b\u043e\u0432<\/p>\n

\u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0439 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442<\/span><\/strong>: (\u043f\u0440\u0438 \u043d\u0430\u043b\u0438\u0447\u0438\u0438).<\/p>\n

\u0421\u0440\u043e\u043a \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u044f<\/span> <\/strong>\u2013 40 \u0447\u0430\u0441\u043e\u0432.<\/p>\n

\u0424\u043e\u0440\u043c\u0430 \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u044f<\/span><\/strong> \u2013 \u043e\u0447\u043d\u0430\u044f (\u0441 \u043e\u0442\u0440\u044b\u0432\u043e\u043c \u043e\u0442 \u0440\u0430\u0431\u043e\u0442\u044b).<\/p>\n

\u0420\u0435\u0436\u0438\u043c \u0437\u0430\u043d\u044f\u0442\u0438\u0439<\/span> <\/strong>\u2013 8 \u0447\u0430\u0441\u043e\u0432 \u0432 \u0434\u0435\u043d\u044c.<\/p>\n

\u041f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u043d\u0430\u0432\u044b\u043a\u0438, \u043f\u043e\u043b\u0443\u0447\u0430\u0435\u043c\u044b\u0435 \u0441\u043b\u0443\u0448\u0430\u0442\u0435\u043b\u044f\u043c\u0438 \u043f\u043e \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u0438 \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u044f:<\/p>\n

\u0423\u0427\u0415\u0411\u041d\u042b\u0419 \u041f\u041b\u0410\u041d<\/strong><\/span><\/p>\n

\u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0438\u0442\u0435\u043b\u0435\u0439 \u0438 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u043e\u0432<\/p>\n

\u043f\u043e \u043a\u0443\u0440\u0441\u0443 \u00ab\u0411\u044e\u0434\u0436\u0435\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435. \u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043a\u0430 \u0438 \u0443\u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u0435 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0431\u044e\u0434\u0436\u0435\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u043d\u0430 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0438\u00bb<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\u041d\u0430\u0438\u043c\u0435\u043d\u043e\u0432\u0430\u043d\u0438\u0435 \u0440\u0430\u0437\u0434\u0435\u043b\u043e\u0432 \u0438 \u0442\u0435\u043c<\/td>\n	\u0412\u0441\u0435\u0433\u043e, \u0447\u0430\u0441\u043e\u0432<\/td>\n	\u0412 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435<\/td>\n	\u0424\u043e\u0440\u043c\u0430 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f<\/td>\n<\/tr>\n
\u043b\u0435\u043a\u0446\u0438\u0438<\/td>\n	\u0432\u044b\u0435\u0437\u0434\u043d\u044b\u0435 \u0437\u0430\u043d\u044f\u0442\u0438\u044f, \u0441\u0442\u0430\u0436\u0438\u0440\u043e\u0432\u043a\u0430, \u0434\u0435\u043b\u043e\u0432\u044b\u0435 \u0438\u0433\u0440\u044b \u0438 \u0434\u0440.<\/td>\n	\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435, \u043b\u0430\u0431\u043e\u0440\u0430\u0442\u043e\u0440\u043d\u044b\u0435, \u0441\u0435\u043c\u0438\u043d\u0430\u0440\u0441\u043a\u0438\u0435 \u0437\u0430\u043d\u044f\u0442\u0438\u044f<\/td>\n<\/tr>\n
1<\/td>\n	2<\/td>\n	3<\/td>\n	4<\/td>\n	5<\/td>\n	6<\/td>\n<\/tr>\n<\/thead>\n
1.\u00a0\u00a0\u00a0\u00a0 \u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043f\u043e\u0434\u0445\u043e\u0434\u044b \u043a \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0443 \u0431\u044e\u0434\u0436\u0435\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f<\/td>\n	4<\/td>\n	4<\/td>\n	<\/td>\n	<\/td>\n	<\/td>\n<\/tr>\n
2.\u00a0\u00a0\u00a0\u00a0 \u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043f\u043e \u0446\u0435\u043d\u0442\u0440\u0430\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435. \u041f\u044f\u0442\u044c \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0442\u0438\u043f\u043e\u0432 \u0426\u0424\u041e<\/td>\n	3<\/td>\n	3<\/td>\n	<\/td>\n	<\/td>\n	<\/td>\n<\/tr>\n
3.\u00a0\u00a0\u00a0\u00a0 \u0420\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u043a\u0430 \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0439 \u0443\u0447\u0435\u0442\u043d\u043e\u0439 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438, \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f, \u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u0438 \u0440\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438.<\/td>\n	3<\/td>\n	1<\/td>\n	<\/td>\n	2<\/td>\n	Case-study<\/td>\n<\/tr>\n
4.\u00a0\u00a0\u00a0\u00a0 \u041f\u043e\u0441\u0442\u0440\u043e\u0435\u043d\u0438\u0435 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0431\u044e\u0434\u0436\u0435\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430<\/td>\n	3<\/td>\n	1<\/td>\n	<\/td>\n	2<\/td>\n	Case-study<\/td>\n<\/tr>\n
5.\u00a0\u00a0\u00a0\u00a0 \u041c\u0435\u0442\u043e\u0434 \u00ab\u0411\u044b\u0441\u0442\u0440\u044b\u0439 \u0431\u044e\u0434\u0436\u0435\u0442\u00bb.<\/td>\n	3<\/td>\n	2<\/td>\n	<\/td>\n	1<\/td>\n	Case-study<\/td>\n<\/tr>\n
6.\u00a0\u00a0\u00a0\u00a0 \u0420\u0430\u0431\u043e\u0442\u0430 \u0441 \u0431\u043e\u043b\u044c\u0448\u0438\u043c\u0438 \u0442\u0430\u0431\u043b\u0438\u0446\u0430\u043c\u0438. \u041f\u043e\u0441\u0442\u0440\u043e\u0435\u043d\u0438\u0435 \u043e\u0442\u0447\u0435\u0442\u043e\u0432 \u0438 \u0430\u043d\u0430\u043b\u0438\u0437 \u0434\u0430\u043d\u043d\u044b\u0445 \u043f\u0440\u0438 \u043f\u043e\u043c\u043e\u0449\u0438 \u0441\u0432\u043e\u0434\u043d\u044b\u0445 \u0442\u0430\u0431\u043b\u0438\u0446. \u0412\u0438\u0437\u0443\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u044f \u0434\u0430\u043d\u043d\u044b\u0445<\/td>\n	3<\/td>\n	<\/td>\n	<\/td>\n	3<\/td>\n	Case-study<\/td>\n<\/tr>\n
7.\u00a0\u00a0\u00a0\u00a0 \u041f\u0440\u0438\u043d\u0446\u0438\u043f\u044b \u043c\u043e\u0434\u0435\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0431\u0438\u0437\u043d\u0435\u0441-\u043f\u0440\u043e\u0446\u0435\u0441\u0441\u043e\u0432<\/td>\n	3<\/td>\n	3<\/td>\n	<\/td>\n	<\/td>\n	<\/td>\n<\/tr>\n
8.\u00a0\u00a0\u00a0\u00a0 \u0420\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u043a\u0430 \u0431\u0438\u0437\u043d\u0435\u0441-\u043f\u0440\u043e\u0446\u0435\u0441\u0441\u043e\u0432, \u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u043a\u043e\u043d\u0441\u043e\u043b\u0438\u0434\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e \u0431\u044e\u0434\u0436\u0435\u0442\u0430<\/td>\n	3<\/td>\n	3<\/td>\n	<\/td>\n	<\/td>\n	<\/td>\n<\/tr>\n
9.\u00a0\u00a0\u00a0\u00a0 \u0411\u044e\u0434\u0436\u0435\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u043f\u043e \u0434\u0440\u0430\u0439\u0432\u0435\u0440\u0430\u043c \u0437\u0430\u0442\u0440\u0430\u0442 (Activity based budgeting)<\/td>\n	3<\/td>\n	3<\/td>\n	<\/td>\n	<\/td>\n	<\/td>\n<\/tr>\n
10. \u041f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0438 \u0443\u0447\u0435\u0442 \u0437\u0430\u0442\u0440\u0430\u0442 \u0434\u043b\u044f \u0446\u0435\u043b\u0435\u0439 \u0431\u044e\u0434\u0436\u0435\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f<\/td>\n	3<\/td>\n	1<\/td>\n	<\/td>\n	2<\/td>\n	Case-study<\/td>\n<\/tr>\n
11. \u0423\u0447\u0430\u0441\u0442\u0438\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043e\u0442\u0434\u0435\u043b\u0430 \u0432 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0435 \u0441\u043e\u0433\u043b\u0430\u0441\u043e\u0432\u0430\u043d\u0438\u044f \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u0432<\/td>\n	3<\/td>\n	2<\/td>\n	<\/td>\n	1<\/td>\n	Case-study<\/td>\n<\/tr>\n
12. \u0422\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u044f \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0431\u044e\u0434\u0436\u0435\u0442\u043e\u0432 \u0440\u0430\u0437\u043d\u044b\u0445 \u0443\u0440\u043e\u0432\u043d\u0435\u0439<\/td>\n	2<\/td>\n	2<\/td>\n	<\/td>\n	<\/td>\n	<\/td>\n<\/tr>\n
13. \u0410\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0430\u0446\u0438\u044f \u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0431\u044e\u0434\u0436\u0435\u0442\u043e\u0432<\/td>\n	2<\/td>\n	2<\/td>\n	<\/td>\n	<\/td>\n	<\/td>\n<\/tr>\n
\u0418\u0442\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c<\/em><\/td>\n	2<\/em><\/td>\n	2<\/em><\/td>\n	\u00a0<\/em><\/td>\n	2<\/em><\/td>\n	\u0417\u0430\u0447\u0435\u0442<\/em><\/td>\n<\/tr>\n
\u0418\u0442\u043e\u0433\u043e<\/td>\n	40<\/td>\n	<\/td>\n	<\/td>\n	<\/td>\n	<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":" \u0423\u0427\u0415\u0411\u041d\u042b\u0419 \u041f\u041b\u0410\u041d \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0438\u0442\u0435\u043b\u0435\u0439 \u0438 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u043e\u0432 \u043f\u043e \u043a\u0443\u0440\u0441\u0443 \u00ab\u0411\u044e\u0434\u0436\u0435\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435. \u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043a\u0430 \u0438 \u0443\u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u0435 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0431\u044e\u0434\u0436\u0435\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u043d\u0430 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\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043a\u0430 \u0438 \u0443\u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u0435 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0431\u044e\u0434\u0436\u0435\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u043d\u0430 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0438<\/span> \u0427\u0438\u0442\u0430\u0442\u044c \u0434\u0430\u043b\u0435\u0435 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