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"BAJ1AHC-M" EOOjQ 2016

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"BAJ1AHC-M" EOOjQ 2016

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I HaWII,T goceraweH on MT I

2. CIICTeMa 3a ynparieiie lI KOHTOfl Ha Ka'IeCTBOTO 2

3, Oni.IT B pa3nlI4illlI 5II3HeC CKTOPI1 3

4. Ycnyrii 6

0T1997 r.

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npe M. H0eMBpV 2015 r.

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Hue ocwryp9Bame OVTOCKV V KOHCJ1THTCKV YCnyrw 3a MeHL.n)Kbpu, yripaenu Ha 1OJ1MV KOpnopaLu1V, VHBeCTVTOpkI. 3aemoqaTenA V gp. TOBa BKMOLIBa oLeHKa Ha Hae)KLHOCTTa Ha V qpyra uHcOpMat4v1, 6u3Hec npo4eAYPO V KOHTpOJ1kI, crnacyae c peFyjiaTOPHWTe I130CKBHV V Ha5aBHe Ha VHcfopMau. Heo6xo/uMa npv cpaervecoio nnaupae Ha cfmHaHcoBulTe onepaLVu, npvnarae Ha BbTWH OVT, npernejJ, V KOM11VJ1VPH Ha eana COWHaHCOBa k1HOpMa4V. V }O RVnVD,)KbHC. HaxBbpnKu paMKATe Ha 06VKHOBeHV OVT, Hue BV AaBame CL11HOCT OTHOCHO n-bnHOTaTa V Hae>K,HOCTTa Ha uHJopMa4uTa, AaBame oqeHKa Ha OCHOBHoTe ripoecv V noarae 3a VeHTucuLVpaHeTo, V3MBHTO V

KOHTpoila Ha WVOK cneKrbp 01 pvcKoBe.

He3aeucuM c/uHaHCoe oöum Ha c/uHaHcoeu omemu ccmaeeu Cb2flCHO MeôyHapoâHume c'iemoeoôHu cmaHôapmu (MCC), HaquoHanHume c'Iemoeoc3Hu cmaHdapmu (HCC)

7

OT 19971.

CflOEJ1ME HAWVTE 3HAHV 11 on WT 3A YCI1EXA HA BAWM39 BkI3HEC

Intertek OMmT Ha cfDk1HaHCOB1 oTem e B CbOTBTCTBI1 CbC cne ck1'-1Ha paa 3a cfM.IHaHCOBa 0T'-IeTHoCT (MOIO v CC), a cu.o Taa w c flk1flO>Kk1MOTO B bbnrapvci 3aKoHoaTencTBo. CneHvTe 06CTOTencTBa ca B3Tk1 B npeBI1:

V31OTBHe Ha flI'ICMO /O PbKOBOCTBOTO Ha BCKM e'an OT Ha Ok1T AHanM3 Ha /evHOCTTa Ha KjlveHTa 1 npeAJ'o>KeHW9 OTHOCHO OnTI1Mk13vpaHeTO Ha CI1CTMT 3a

L1HHCOB OTt-eTHOCT. OL.eHKa ki noo6peHe Ha cvcieaa 3a BbTLUH KOHTPOJI

EanaHc - M EOOR pa6om C WVOK cnerp OT KflUHTk1 - OT 6-bp30 pa3BWBaL4w ce 0 BeHe CTa6L1J1H1 O KOMnaHV1, -ll1VTO KflVTflOBk1 1flk1 RbflIOBV L4BHHk1 KHowa ce Tb1BT Ha cOHOBMTe bopcii.

HaUJMT .13KJ1IO*1TeflHO H3BVCI1M nogxog AaBa Ha KJ1k1HTI1T Hl1 clirypHocl, HeTeXHMTe COMHaHCOBW oTem ca He cao TXHI1CKM BepHil, HO V CbOTBTCTBT Ha r1OCTO1HHO ce npaKTMKkl. Ha flk1J10>K1MOTO 3KOHOTflCTBO 11 Ha flpL.1flO>K1MaTa C'-eTOBOHa paa TaKa, He ga npeACTaBqT BHO ki HeCTHO I1HaHCOBOTO 1 VKOHOMW-IeCKOTO MM CbCTOcIHIIe.

flpv HeoôxoiMoCT Hme He ce np1TeCH9BaMe ga flOBI11HBM LIYBCTBVTenHO BbflpOC1, 3a ga cMe C1HM He M3B-bpweHMq OT HaC H3Bk1C1M 1HHCOB OI1T ue gageHa KflMHT Bb3MO)KHOCT Aa nocpeue OTOBOPHOCTVT CM C yBepeHocT. OMThT. 03BbWH OT Hac e B c-boTBeTCTBve C 13MCKBaHI/11Ta Ha Me?I<yHapoHMTe OMTOCK ciaapv (MOO - AS). npeiv 01 MeiçyHapoHaTa Ha CYTOBOVTflMT (MDC - IFAC).

Odum Ha cJuHaHcoeu omemu Ha BeHecuqueHmu no npeäocmaeeHa 6e3e163Me3ôHa cj.niHaHcoea flOMOU4 om pa3J7u'4Hu áoHopu, 8 m.14. om paiiuiume flPO2PMU Ha EeponeUcKucl Cb103

BeHecfIlqIleHTIiTe peanV3Vpanv flPOKTV H pe3 flOCTSBHB Ha 6e3Bb3Me3Ha JVHHCOB flOMOLL Tp6Ba ga VHHCOBVT oi-ie noC'bOTBeTHVq flOKT 3HO C MHO>KCTBO Apyry V31'ICKBBHV 01 KOHKTHT

AOHOPCKa nporpaa oNelv v AOKymeHTV, Haweio yacme e. KoraTO C'bOTBeTHaTa nporpaa W3WCKBa v H3Bk1CAM0TO MHHI1 Ha BbHWH OvTOp. KOkITO Aa n0TBbpV KOpeKTHOCTTa, /evCTBvTenHOCTTa 11

3aKOHOCbOÔpa3HOCT78 Ha 3XOVT V3B1DpWeHV OT BeHe4IlqIleicra no g0HOCTVTeHaC-bOTBeTHvq npoeKT. Hve vMaMe OflMT B v3n'bnHeHve Ha noBe'le OT 60 (wecTeceT) H1)KI1MHT 3a OIlT Ha cPIIHaHCOBVT8 oT'-IeTIl Ha npoeiii cL.1HaHCvpaHv OT pa3flv'Hv /OHOpv. B T.H. EBponekNq Cb103. Hve v3n-bnHqBame HWVT aHraWVMeHT KT0 HflKbCHT npotec 3a CpOKa Ha V3n-bflHeHve Ha npoecra B C-bOTBeTCTBve C onpeeneve OT YnpaBnlBaw1Te oprav CTaHapTv: MeöyHapoOeH cmaHöapm 3a aHaa.wuMeHmu 3a upasieae Ha cuaypHocm.

3J7UHU om oôum u npeaneô Ha ucmopueca q5ui-iaHcoea uHc$1opMaqu51 3000 (MOAkIC 3000), Me.cöyHapoöeH cmai-iOapm 3a cep3aHu no CBÔbp.WaHUC ycnyau 4400 (MCCOY 4400) vim MawöyHapoöeHoöumopcKu cmaHãapm 800 (MOO 800), KKTO ca flVTV V V3HV 01 MeyHapoHaTa coegepaLWq Ha cHeTOBOgWTejiMTe (MDC - IFAC);

flpe2neä Ha cUHaHC08U om,emu

Hve V3B-bPLIJBame nperfieg Ha VHHCOBV OT4eTv B CbOTBeTCTBVe C Me>s<yHapoHvTe OMTOPCKV CTaHapTv. flVfl0)Kk1MV flpkl V3B-bPLIJBaHe Ha nperne. Co6pa3Ho T3V CTaHapTv Hve 03BbpwBaMe npernea c qen ga

aieM yepea CTflH Ha Ck1H0CT 3a TOBa gano cDVHHCOBVT OTTV Cbbp)KaT C1DU4eCTBeHV HeTOYHOCTV. Hve V3B1DpWBaMe npernea cbo6pa3Ho 03I'1CKBaHVITa 11 orpaHvLieHOqTa Ha cvpMaTa - KnveHT.

EU3HeC KOHcynmupaHe

Hve IIl3BbpWBaMe 6kl3HeC KOHCJ1TLVV B pa3flw.1Hv Cepv: npvBaTv3a4v. K0flOTVBH0 Bb3CTaHOBBaHe. peopravavci V CipaTeik1L1eCKO K0HCyflTVH. gwarHOCTWYHW 03cneBaHv. gaBaHe Ha oL4eHKv. A3FOTB9He Ha 6V3HeC nnaHoBe. MPKTVHOBV npoyBaHv. vK0HOMweCKv allanW3 Ha np0eKlv. HauJvle peweHWq nomaraT Ha

8

OT 19971.

CflOEJ1ME HAWVTE 3HAHI4 V OflklT 3A YCflEXA HA BAWV 5I.I3HEC

Intertek KOmnaHOOTe 3a nocmrae Ha BWAOMO V TpaVHV nogo6peHOq B TqXHaTa /eMHocT. 3a Aa flOCTh1HM TOBa. Hoe

pa3pa6olBaMe peweHV. KOVTO ga ce B nona Ha npV B3omaHe Ha peweHvP. npw 03rpawAaHe Ha

V 3a LflOCTHVT ÔV3HeC onepavk1.

,8Hb'IHU U npaeu KOHcynmat4 uu

jaHb-1HVTe V 11pBHV KOHCJ1T4k1V ca KOM6VHaLV OT O6pO fl03HBH Ha aH&-HaTa cvciea v Ha HOBeWKWq

KanVTaJ1 C L4en ga ce nOMOrHe Ha 603HeCa no oioweve HaMWHWMW3WpaHe Ha pa3xoVTe, MKCVMV3VHB Ha Bb3Bpau4aeMocrra. pa3LUVPqBaHeHa npeAnpwqTweTOw nobp>aHe Ha go6pa pa6olHa oôcraHoBKa. J1aHb'1HVTe

CbBTV npe/cTaBnBaT nOAXOg 3a KOHCYJITWpaHe Ha KflVHTVT BbB BPb3K C HbK oôLt

OXO, KOCBeHWTe gaWb4A, BbF1POCV 3acw&4w mexgyHaPOqHOTO gaH-bLIHO oônaraHe. LiaCTHW BbflPOCV Ha

KJloeHTa V onTWMW3VpaHe Ha L1OBWKV1 KanVTan. Hoe noarae Ha HaLiJWTe KflVHTh ga OT1OBOff Ha

CJ10)<HOCTT Ha rno6anHVTe onepa B cpea Ha pa3JIWHHM 3aKOHogaTenCTBa v KynTypV.

Hoe wmame npocecVo Hail VcTV no BCVKV gaHbHHm /Vc4wnnVHu. Cu40 TaKa VMM HbHV CneI4VanvCTV

KOVTO MO1T ga 03BbpWaT Ha - nopo6Ha ecnepma no BCKKBV BDflOCV CBb3HV C HbYHOTO 3aKOHOaTeS1CTBO, Kacaeqw 6V3HeCa. Hoe npvnarae flOKTVBBH nogxog npv RaHbHoTo nnapae V

KOHCynTVpaHe. CTMVM ce aae HOBV VRV V KOHL4flLVV 3a Hamajl9BaHe Ha aHbuTe.

KopnopamueHu cJJUHaHCU u cbôeucmeue npu 6u3Hec onepaquu

C flVfl1HTO Ha fl03HHVT HV 3a 6V3HeCa V 3a VHAYCTpwaflHaTa cc$pa Ha AeMHOCT Ha KOMI1HVVT noarae Ha HaLLjVTe KJ1VHTV Aa V3pa6OTB8T TKVB VHHCOBV CTpaTerVV. KOVTO ga OT1OB8PT Ha KOflOTVBHVT I4J1V - CTpaTerVV fl03BOfl1BL4V VM /a noo6pT npeACTaBqHeTO CV, /a V3/iT KOHKHTHV npeAvMCTBa V Aa AOBegaT go noaae Ha CTOVHOCTTa Ha aKLWWTe Ha KoMnaHVTa. 3HaVTeneH OmIT wmame B cneH Vie c(epk1:

- JJ,io VflI1/LIbHC - Hoe V3nOJl3Bame MyJ1TVVCLVnJ1VHapHV eKVnV, OT OflVTHV KOHCyJ1TaHTV CflLVJ1VCTI1 no KOPflOTVBHV cVHaHCV HbHV eKcnepTW v CTOBOVTflV V Cb/evCTBaMe 3a

Ha YCWJIVqTa B-bpXy T3V O6nacTV, K1DeTO nOMOTe ce BV?KT He3a6aBHo. -

YcnyrH 1316B Bp63Ka C 6I13HeCKOM6I1HaLIlH, B T.H. npWo6I1BaHI1, BnhlBaHHI, CJ1IIBHII}1 - B nopena Ha BaLIJLI1Te YCVJIWq 3a npeBpbLLaHe Ha CTpaTeFWqTa 3a nPwAO6WBaHe B ycneue onepaTWBeH peynai HVe MO)KeM Aa HMJ1VM nepoa Ha HeCVIypHOCT. CBbp3aH C T3V TPH3KLk1 V ga noMorHeM 3a yBeJ1V-1aBaHeTO Ha COMHaHCOBWq pe3yniai.

-

L#1KOHOMIIeCKII allan113 Ha npoeKTI.1. AHanii3 Ha Bb313paL4aeMOCTTa OT IIHBeCTIIW4II. - Hoe MO)+(M a CWevCTBaMe Ha WHBeCTWTOPVTe Hpe3HflV3 Ha OnepaTk1BHk1Te VKOHOMoHeCKVTe V TeXHW-IeCKVTe

acneKTW Ha Bb3MO>KHOCTMTe 3a pa3BVTVe Ha TXHV1 6V3HeC. -

OL4eHKH - B nopena Ha pa3flWLiHM 6V3HeC npoeKiV. a TaKa CbU40 B M3n-bnHeHme Ha 3aKOHOBV pa3nope6V W3B-bPLLJBame oqeHKa Ha qbVHaHCOBv aKTVBV. Ha qerim npenpVTVP. Ha MLUVHV V CbOb)KHVI V gp.

CemoeoôHu ycnyau

Hoe VMaMe IOTOBHOCT ga V3B-bPLIJBame CLTOBOHV YCIIYFM B C'bOTBeTCTBve C W3VCKBaHV9Ta Ha MOO, CO V

Apyro C'-1eTOBOHV CTaHapTV. HawaTa pa6oia ce C1DCTOV B: YCTaHOBc1BaHe Ha VHgVBvgyajleH CMTKORJ1H

-

flop>KaHe Ha flOLpo6Ho 3anVCBaHe Ha BCV'KV TPH3K4VV (ByCTpaHHo C-1eTOBOLlHO 3anVCBaHe), BKnFO'-IVTenHO Ha OÔOPOTHa BOMOCT

- V13IOTBc1He Ha BCVHKV I'13VCKBaHV OT 3aKOHa OT-1eTHV AOKymeHTV

9

0T1997 r.

CflOEJ1ME HAWI1TE 3HAHV 11 OflIPIT 3A YCI1EXA HA BAWMq BkI3HEC

ft%c Mel

wAkw

'---I

Intertek U3roTBHe Ha /IThHV V3rOTBHe Ha FOAWWHW M1HHCOBV OT1TV B CbOTBTCTBVB C &brlrapcKolo 3KOHOTflCTBO (6anaHcM.

oTeTv 3a flpVXOV V pa3xov. OTYTh 3a napw-lHwre flOTOLJV, OTTV 3a C06CTBeHV Kanwran,

flOCHHV1 KbM (VHaHCOBVTe OTeTV, 1aHbHV gemapaqvv, CTaTVCTW-1BCKV oKnav)

flpeRcTaBHe Ha Heo6xoVMVTe oKna/v AO CbOTBeTHI1Te O1HV Ha BnaCTTa

06yeHue no npunaaae Ha cemoeoöHume cmaHc3apmu - MCO u/wiu CC

OcHoBeH KPC 3a KOMflHVV np'inarauw M0c10 - flpe3eHTaLic1 Ha MHOIO6pOMHVTe npoMeHM, flyöflVKyBaHV HCKOPO OT KMCC

- V3CneBaHe Ha cilyLAaw V npepv OT flKTVKBT Ha MCDO - /4vcKyciici KK ga 0361rBaMe nOTeH4VanHLI KflHV V rlpo6neMkl BbB Bp-b3Ka C npnaraeo Ha

CTaHapTI4Te.

Bb3Ha2paôeHuR Ha nepcoana

Pa3xoVTe 3B 3flJ1TV V OCVOBKV ca CbLLCTBHV pa3XOAV 3a BCeKII paoToaTen. KoHcynlaHlcKaTa rpyna Ha

,BanaHc - M' EOOfE nO Te3V BbnpOCV noara Ha KflveHTWTe /a nOo6pT OT VHBCTVLVVTB

CO B HOBeLLIKV pecypcV, Lipe3 OCVryp9BaHe Ha VHVBVJ1HO V3pa6oTeHa CVCTeMa 3a KOMneHCaI4It1V V

ocvrypoBKv. K0T0 ga yBenV4V eqbeKTVBHOCTTa Ha nporpaaia 3a Te3V nnauaHV, Ype3 npvBnvaHe, 3bP)KH

V MOTVBLVI H8 Cny)KVTenhlTe.

'-joe ewicu pecypcu

o6pa Bb3MO>KHOCT 3a C14I1CTBVB Ha KOMflBHVVT flpV yCbBbpweHCTBaHe Ha TeXHMq O1T B O6J1BCTTa Ha HOBeWKWTe pecypcv e

- L'I3rOTBPHe Ha O61BV, OTOBU4V Ha V3VCKBBHVT VM - flycKaHe Ha O6BvTe B flOXOLLVT MBVV - flpoBe>içaHe Ha VHTBIOTB V flPBBPVTflHB ceneK4MI Ha KH/V/TV (Ton-5)

10