1

Vilniaus universitetasKauno humanitarinis fakultetas

Stasys Girdzijauskas, Borisas Jefimovas

PRQVYHLNORVHNRQRPLQDQDOL]

Mokomoji knyga

2006 m.

2

Turinys

YDGDV........................................................................................... 31. NLQVYHLNORVDQDOL]VVDPSUDWDLUDQDOL]VEGDLLUPHWRGDL32. *DP\ERVYHLNVQLUH]XOWDW\YXPDV................................................................... 93. 3URGXNFLMRVDQDOL].................................................... 164. DUERSULHPRQLDQDOL].......................................................................... 215. DUERREMHNWRDQDOL].................................................... 256. DUERDQDOL]...................................................................................... 287. 6DYLNDLQRVDQDOL]......................................................... 368. $YDQVLQLRNDSLWDORDQDOL]........................................................................................... 409. 3HOQRURGLNOLDQDOL]................................................... 4510. .LHN\ELQLPHWRGQDXGRMLPDVDQDOL]MHSURFHQWDLSDONDQRV................................ 53,QYHVWLFLQLSURMHNWYHUWLQLPDVPabaiga............................................................................................................................... 65/LWHUDWURVVUDDV.................................................. 65

3

YDdas

(NRQRPLQV DQDOL]V NXUVDV DSLEHQGULQD DQNVWHVQVH VWXGLMRVH JDXWDV LQLDV 7DL NXUVDV NXULRSDJULQG VXGDUR LQLRV L PLNURHNRQRPLNRV VWDWLVWLNRV EXKDOWHULQV DSVNDLWRV YDOG\PR PDUNHWLQJRNXUV 7RGO MDPH SDSLOGRPDL QHDLNLQDPRV DWVNLU URGLNOL HNRQRPLQL YHLNVQL WDNRV QXVWDW\PRWHRULQVLUPHWRGRORJLQVSUREOHPRV7DLOHLGRVFKHPDWL]XRWLNLQVYHLNORVDQDOL]VNXUVRGVW\P

7RNLRGVW\PRORJLNSDGLNWXRMDWDLMRJLDPNXUVXLVNLUWDQHGDXJDNDGHPLQLYDODQG3HUMDVgi reikia gana konFHQWUXRWDL LGVW\WL JDXVL PHGLDJ -RV JDXVXP OHPLD SODWXV PRQV YHLNORVdiapazonas. Siekiant apimti bent pagrindines HNRQRPLQVYHLNORVVIHUDVWHNRDWVLVDN\WLJLOHVQVDQDOL]VPHWRG LU M WDLN\PR VWXGLMRV 7RGO L PRNRPRML NQ\JD QUD YLV DSLPDQWL -RMH QDJULQMDPL PRQVNLQVYHLNORVSDJULQGLQLDLURGLNOLDLLUYHUWLQDPLMRVUH]XOWDWXVLRGDUERDXWRULDLVLWLNLQMRJWDLJDOLSDJHOEWLEDQGDQWQXPDW\WLPRQVYHLNORVSHUVSHNW\Y

(NRQRPLQV DQDOL]V NXUVR VWUXNWU OP WDL MRJ PRQVveiklos rodikliai gvildenami ir ILQDQVLQV DQDOL]V NXUVH 7RGO VLHNLDQW LYHQJWL GXEOLDYLPR SDVLULQNWRV WRV WHPRV NXULRV ODELDXatitinka HNRQRPLQV YHLNORV VDPSUDW DXJLDX GPHVLR DXWRULDL VN\U JDP\ERV YHLNVQL JDOXWLQLRrezultato analizei.

1. (NRQRPLQVDQDOL]VVDPSUDWD,

DQDOL]VEGDLLUPHWRGDL

3DJULQGLQLDLDSLEULPDLLUVSUHQGLQLDL)LQDQVLQVLUHNRQRPLQVDQDOL]VU\\VLUVNLUWXPDL1.2. (NRQRPLQVDQDOL]VSDJULQGLQLVWLNVODV1.3. (NRQRPLQVDQDOL]VORJLQLDL metodai;YLHMYHLNVQLWDNRVQXVWDW\PDV1.5. (NRQRPLQDQDOL] tai tyrimas, apibendrinimas.

.DGSUDJ\YHQWLPRQHVJDPLQDSUHNHVDUWHLNLDSDVODXJDVW\MLHXVLLPDNLQHYHLNOD7DLDXVXGWLQJD JDP\ED LU VXGWLQJL PRQL VDQW\NLDL SDSUDVW HNRQRPLQV YHLNORV WLNVO SDNHLW. Dabar HNRQRPLQ veikla neapsiriboja vien pragyvenimo tikslu. Ji pirmiausia nukreipta pelnui pasiekti. Kaip QXVWDW\WL ILQDQVLQ PRQV ENO NDG DWVNOHLVWL GLGHVQLR SHOQR JDYLPR JDOLP\EHV" 7DL JDQD VXGWLQJDVudDYLQ\V QHV PRQV YHLNO VO\JRMD GDXJ SRN\L M YHLNLD REMHNW\YV LU VXEMHNW\YV YHLNVQLDL MWDUSXVDYLRU\LDL$WVDN\PNODXVLPJDOLGXRWLDQDOL]

$QDOL]V LWDN UHLNLD LHNRWL MDX JLOLRMH VHQRYMH NDL PRQV SDLQGDPL JDPWRV LU YLVXRPHQVUHLNLQLXV MXRV DQDOL]XRGDYR LXR SRLULX HNRQRPLQV DQDOL]V REMHNWDV \UD VLDXUHVQLV LRV VULWLHVVSHFLDOLVWXV GRPLQD PRQL HNRQRPLQ YHLNOD MRMH Y\NVWDQW\V NLQLDL SURFHVDL -XRV DWVSLQGL PRQVHNRQRPLQLQIRUPDFLMDNXULLU\UDHNRQRPLQV DQDOL]VREMHNWDV

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

Kai kurie autoriai HNRQRPLQV YHLNORV DQDOL] DSLEGLQD NDLS ILQDQVLQV LU YDOG\PR DQDOL]VVLQWH] 7DL VLORPD WRGO MRJ \UD ILQDQVLQir valdymo (vidaus) apskaitos. Pirmoji skirta ioriniam vartotojui, antroji - YLGDXV UHLNPPV 7RNV VNLUVW\PDV SDJDO EXKDOWHULQHV DWDVNDLWDV PV QXRPRQHNLHN GLUEWLQLV 3UDNWLNRMH VXGWLQJD DWULERMDQW URGLNOLXV DWVNLUDL DWOLNWL ILQDQVLQ LU YDOG\PR DQDOL]

4

Ekonominei DQDOL]HL GDQDL SULUHLNLD WLHN DSVNDLWRV GXRPHQ WLHN LQIRUPDFLMRV NXUL ILQDQVLQVHataskaitose nefiksuojama.

(NRQRPLQV DQDOL]V SDJULQGLQLV WLNVODV \UD QXVWDW\WL NDLS HIHNW\YLDL QDXGRMDPL GDUER LUdaiktiniai gamybos veiksniai. $QDOL]XRMDQW HNRQRPLQLXV SURFHVXV DWVNOHLGLDPRV HVPLQV SULHODLGRVSHOQXL YDOG\PR HIHNW\YXPXL GLGLQWL LV WLNVODV JDOL EWL SDVLHNWDV VSUHQGLDQW NRQNUHLXV XGDYLQLXV$QDOLWLNDV WXUL REMHNW\YLDL YHUWLQWL PRQV HNRQRPLQV YHLNORV UH]XOWDWXV YHUWLQWL WHLNLDP SURMHNWUHDOXP LDLNLQWL YHLNVQLXV WXULQLXV WDN PRQV YHLNORV UH]XOWDWDPV SDWHLNWL LQIRUPDFLM LU VDYRSDVLO\PXVPRQVYDGRYDPVLUSDQ

.DGJ\YHQGLQWLLXRVXGDYLQLXVQDXGRMDPDVLYDLULDLVDQDOL]VPHWRGDLVLUEGDLV$QDOL] gali EWL SHUVSHNW\YLQ LU RSHUDW\YLQ 3HUVSHNW\YLQ DQDOL] VNLUWD YDLUL SURMHNW VWUDWHJLQL VSUHQGLPYHUWLQLPXL 2SHUDW\YLQ DQDOL] VNLUWD GLDJQR]XRWL W\ SDLQWL LVLDLNLQWL DSLEGLQWL HLQDPXRVLXVrezultatus. Atliekama ir retrospektyvi anaOL]- SUDHLWR ODLNRWDUSLR NLQV YHLNORV UH]XOWDW YHUWLQLPDV3DJDO SDVNLUW DQDOL]V UH]XOWDWDL UHLNDOLQJL NRQWUROHL SODQDYLPXL UHJXOLDYLPXL RUJDQL]DYLPXLaktyvinimui ir pan.

(NRQRPLQV YHLNORV DQDOL] DWOLHNDPD WDLNDQW ORJLQLXV HNRQRPHWULQLXV euristinius SVLFKRORJLQLXVJUDILQLXVVSHFLILQLXVEGXV-SDJDOEDLVLDLNLQDPLSULHDVWLQLDL-pasekminiai ryiai, NXULDLV VXVLM JDP\ERV YHLNVQLDL DWVNOHLGLDPRV NLQL SURFHV WHQGHQFLMRV (NRQRPLQ LQIRUPDFLMDYHUWLQDPD DSGRURMDQW PRQV JDP\ELQLXV LU ILQDQVLQLXV URGLNOLXV 1RUV LH URGLNOLDL DWVSLQGL YDLULXVNLQLXV SURFHVXV WDLDX MLH WDUSXVDY\MH VXVLM 7RGO HNRQRPLQ LQIRUPDFLMD DSGRURMDPD SULVLODLNDQWVLVWHPLQLR SRLULR $QDOL] SDGHGD DWVNOHLVWL U\LXV WDUS YDLUL NLQV YHLNORV SXVL LU HOHPHQW6LVWHPLQHL DQDOL]HL DWOLNWL QDXGRMDPDVL LU JUHWXWLQL PRNVO SDVLHNLPDLV EXKDOWHULQV DSVNDLWRVvadybos, marketingo ir pan.).

NLQVYHLNORVVLVWHPLQDQDOL]JDOLWXUWLWRNLDVVXGWLQHVGDOLV-NLQVYHLNORVDQDOL]VWLNVOLUXGDYLQLQXVWDW\PDV-URGLNOLNLQHLDQDOL]HLDWOLNWLQXVWDW\PDV-NLQVYHLNORVDQDOL]VDWOLNLPDVLUQXRVHNOXPDV-NLQVYHLNORVDQDOL]VDWOLNLPRSHULRGLNXPDV-LQIRUPDFLMRVJDYLPRLUDSGRURMLPREGDL-HNRQRPLQVLQIRUPDFLMRVDQDOL]VEGDLLUPHtodai;-NLQVYHLNORVDQDOL]VRUJDQL]DFLQLDLHWDSDL-EWLQRVRUJDQL]DFLQVLUNRPSLXWHULQVWHFKQLNRVQXVWDW\PDV-JDXWUH]XOWDWSDWHLNLPRLUYHUWLQLPRWYDUND-VQDXGDWOLNWLNLQVYHLNORVDQDOL]LUJDXWRHNRQRPLQLRHIHNWRDSVNDLLDYLPDV

7UXPSDLDSLEGLQNLPHSDJULQGLQLXVDQDOL]VPHWRGXV

%HQH SODLDXVLDL QDXGRMDPL ORJLQLDL PHWRGDL -DLV DQDOL]XRMDPL PRQV YHLNORV URGLNOLDLSDWHLNWL ILQDQVLQMH DWVNDLWRP\EMH 5RGLNOL DQDOL] JDOL EWL KRUL]RQWDOLRML YHUWLNDOLRML VDQW\NLQHorizontalioji - NXRPHW YLHQL URGLNOLDL O\JLQDPL VX WRNLDLV SDLDLV WLN VNLUWLQJ ODLNRWDUSL O\JL LRVDQDOL]V DWPDLQD- WUHQGR DQDOL] NDL DQDOL]XRMDPL NHOHUL PHW URGLNOLDL LU\NLQDQW M NLWLPRWHQGHQFLMDV 9HUWLNDOLRML DQDOL]- UHLNLD DWVNLU URGLNOL O\JLQLP VX EHQGUXRMX ED]LQLX 7DL GDUYDGLQDPDVWUXNWULQHDQDOL]H6DQW\NLQDQDOL]NLWDLSYDGLQDPDNRHILFLHQWDQDOL]-LU\NLQDURGLNOLtarpusavio ryius.

(NRQRPLQ DQDOL] SUDVLGHGD QXR DEVROLXL URGLNOL YHUWLQLPR DQDL PRQV Uezultatai SUDGHGDPL QDJULQWL VXGDUDQW URGLNOL VNDLL VXYHVWLQHV - SDJULQGX DSVNDLLXRMDPL VDQW\NLQLDL LUYLGXWLQLDL G\GLDL 6DQW\NLQLDL URGLNOLDL \UD ODELDX LQIRUPDW\YV QHL DEVROLXWV -DLV JDOLPD SDO\JLQWLYLHQ URGLNO VX NLWX QXVWDW\WL SURSRUFLMDV SDVLNHLWLPXV VWUXNWURMH LU SDQ $SVNDLLXRMDQW PDVLQLGXRPHQYLGXUNLXVJUXSLQLXVLUEHQGUXVJDOLPDQXVWDW\WLQDJULQMDPRUHLNLQLRWHQGHQFLM3DY\]GLXLWXULPH GHLPWLHV GDUEXRWRM DWO\JLQLPXV 440, 780.

5

9LGXWLQLV GDUEXRWRM DWO\JLQLPDV VXGDU\V- /W DWO\JLQLPR YLGXUN JDOLPD SDO\JLQWL VX SUDMXVLRODLNRWDUSLRDWO\JLQLPXLUSDVWHEWLMRNLWLPRWHQGHQFLM

$SVNDLLDYXVYLGXUNQXVWDWRPDVYLGXWLQLVNYDGUDWLQLVQXNU\SLPDVDUEDGLVSHUVLMD

V n

xx 2)(

LV URGLNOLV OHLGLD QXVWDW\WL DU VNDLLXV LQWHUYDOH \UD WLSLNDV VNDLL VHNDL YLGXUNLV x ) rGLVSHUVLMD $SVNDLLXRWD VXPD 2)( xx 265840 [(450 - 614)2 + ... +(780 - 614)2], dispersija - 163. Tipikas atlyginimas sudaro 614 r 163 Lt.

*UXSDYLPDVSDJDODWO\JLQLPG\G-500 3; 501-600 3; 601-700 1; 701-800 2; 801-900 0; 901- 1000 OHLGLD QXVWDW\WL YDULDFLMRV HLOXW LU DWNUHLSWL GPHV LQWHUYDO LVLGVW\Patskleisti ar atlyginimo dydiai nustatyti atsitiktinai.

3DY\]G\MHSDWHLNWGXRPHQVXJUXSDYLPDV400 - 500 Lt 3 darbuotojai; 501 - 600 Lt 3 darbuotojai;601 - 700 Lt 1 darbuotojas;701 - 800 Lt 2 darbuotojai;801 - 900 Lt GDUEXRWRM901 - 1000 Lt 1 darbuotojas.

(NRQRPLQMH DQDOL]MH QHDSVLHLQDPD EH LQGHNV -LH VNDLLXRMDPL VLHNLDQW QXVWDW\WL VDQW\N6NDLLXRMDQW LQGHNVXV JDXQDPRV GLQDPLNRV HLOXWV NXULRV OHLGLD DSLEGLQWL HNRQRPLQius reikinius ODLNRSRLULX3DY\]GLXLDSVNDLLDYXVED]LQLXVLQGHNVXVJDOLPDQXVWDW\WLEHQGUY\VW\PRVLWHQGHQFLMo grandininius indeksus - Y\VW\PRVL LQWHQV\YXP DWVNLUDPH HWDSH -HL PRQV JDP\ERV DSLPWLV SHUSDVWDUXRVLXV PHWXV SDGLGMR QXR 0 Lt iki 150000 Lt, tuomet bazinis indeksas sudarys - 1.5. Jei SLUPDLV PHWDLV JDP\ED VXPDMR LNL DQWUDLV PHWDLV SDGLGMR LNL R WUHLDLV PHWDLV LNL150000 Lt -JUDQGLQLQLDLLQGHNVDLEXVPHW-PHW-PHW- 1.25.

$QDOL]MHQHUHWDLQDXGRMDPDVJUDQGLQLQLSDNHLWLPHOLPLQDYLPRPHWRGDV-RHVPWDPHMRJQHNHLLDQWYLHQRURGLNOLRNHLLDPDVNLWDVURGLNOLVDUEDMHL\UDGDXJLDXYHLNVQLNHLLDPLNLWLURGLNOLDL3DY\]GLXL WXULQW IXQNFLMg g(xy), kur x - gamybos apimtis vienetais, y - NDLQDL GYLHM YHLNVQLWDNSDJDPLQWRVSURGXNFLMRVDSLPLDLJDOLPDQXVWDW\WLQXRVHNOLDLNHLLDQWURGLNOLXV

1.4. Jei viename laikotarpyje buvo pagaminta 1000 (x1) vnt po 5 (y1) Lt produkcijos, o kitame 1500 (x2) vnt po 5.5 (y2/WWXRPHWSURGXNFLMRVDSLPWLVSDGLGMDQXR[1*y1) Lt iki 8250 (x2*y2) Lt, W\/W,M

GOYLHQHW- 1000 * 5 2500 Lt, GONDLQ- 1500 * 5 750 Lt.

(VPLQ SDVWDED UH]XOWDWDV VNDLLXRMDQW YHLNVQL WDN SULNODXVR QXR URGLNOL LVLGVW\PRHLOXWVHQHV VXNHLWXV VNDLLDYLPR HLOLNXP UH]XOWDWDVEXV NLWRNV3DY\]GLXL NLWDLSLGVLXV URGLNOLXVHLOXWVHUH]XOWDWDVSDVLNHLVWLUSURGXNFLMRVDSLPWLVSDGLGW

GOYLHQHW- 1000 * 5,5 2750 Lt,GONDLQ- 1000 * 5 500 Lt..DGLYHQJWLNODLGVNDLLDYLPXVUHLNLDDWOLNWLWRNLXQXRVHNOXPX x (x2*y1) (x1*y1); y (x2*y2) (x2*y1).1XVWDWDQW WULM YHLNVQL WDN QDJULQMDPR URGLNOLR GLQDPLNDL DSVNDLLXRMDPL URGLNOLDL

JUDQGLQLQL SDNHLWLP PHWRGX .DL ODLNRWDUSLR YHLNVQLDL VXGDURg (x1y1z1), o 2 laikotarpio - g (x2y2z2), tuomet:

[YHLNVQLRWDNDEW[2y1z1) - (x1y1z1); \YHLNVQLRWDNDEW[1y2z1) - (x1y1z1);

6

]YHLNVQLRWDNDEW[1y1z2) - (x1y1z1). .DL QRULPD WLNVOLDX QXVWDW\WL GDXJLDX QHL YHLNVQL WDN UH]XOWDWXL WDLNRPDV GDXJLDIDNWRULQLV

metodas. $SLEHQGULQWL JDXWXV VNDLLDYLPXV JDOLPD SDO\JLQLPX /\JLQDQW YLHQ UHLNLQ VX NLWX QXVWDWRPL

EHQGUXPDL LU \SDW\EV

7

.RUHOLDFLMRV NRHILFLHQWDV O\JXV URGR WDPSU U\ WDUS G\GL .DGDQJL DSVNDLLXRWDs NRHILFLHQWDV O\JXV WDL UHLNLD NDG WDUS SDUGDYLP DSLPWLHV YLHQHWDLV LU YLHQHW NDLQ U\\V \UDVLOSQDV 9DGLQDVLLXR DWYHMX VXVLGUPHVX QHHODVWLQJDSDNODXVD LU UHLNLD LHNRWL NLW EGSDUGDYLPDSLPLDLSDGLGLQWL

(XULVWLQLV EGDV DQDOL]je - WDL PRNVOR DSLH NU\ELQ PVW\P SDVLHNLP WDLN\PDV 1H UHWDLLQGLYLGXDOLDQDOLWLNRQXRPRQDUNROHNW\YLQLVHNVSHUWLQLVYHUWLQLPDV\UDUHLNPLQJL\SDSURJQR]XRMDQWJDOLPXV SRN\LXV NLQMH YHLNORMH YHUWLQLPDL GDQLDXVLD JULQGLDPL SDW\ULPX DU Lntuicija, kuri savo UXRWXJDOLEWLDGLQDPDYDLULRPLVSVLFKRORJLQPLVSULHPRQPLV

1DXGRMDQW DQDOL]V PHWRGXV VYDUEX VXSUDVWL LU QDJULQMDPR HNRQRPLQLR UHLNLQLRSUREOHP1HXWHQNDYLHQVLVDYLQWLDQDOL]VWHFKQLN(NRQRPLQDQDOL]- tai tyrimas, apibendrinimas. $QDOLWLNDVWLHNSDWODLNRWXULVNLUWLLUSUREOHPRVLDLNLQLPXLLUGDUEXLVXNRQNUHLDLVGXRPHQLPLV*DXWLVNDLWPHQLQLDL UH]XOWDWDL JDOL EWL YHUWLQDPL QHYLHQRGDL SULNODXVRPDL QXR VXLQWHUHVXRW DVPHQsupratimo. Net ir pateikiaPL DQDOL]HL GXRPHQ\V QH YLVDGD EQD WLNVOV 7RGO DQDOL] JDOL EWLVXSUDQWDPDNDLSPHQDVXGXRWLHVPLQLXVNODXVLPXV6DPSURWDYLPNRN\EQHPDLDXVYDUELDLNLQDQWLVekonomines problemas.

$QDOL]V WLNVOXPDV SULNODXVR LU QXR NRQNUHLRV VLWXDFLMRV 5HLNLD WXUWL RPHQ\ MRJ QH YLVDGDYDG\ELQLQNDL QRUL URGLNOLXV WLNVOLDL DSLEUWL .DUWDLV QRULPD JDXWL SRWHQFLDOL VLWXDFLM YDULDQWXV R QHWLNVOLXV DWVDN\PXV $QDOLWLNR SDVWDQJRV WXUL EWL QXNUHLSWRV WHQ NXU QXRVWROL WLNLP\E GOQHSDNDQNDPRV DQDOL]V \UD GLGHO 7DL UHLNLD MRJ SDVWDQJRV WXUL EWL UH]XOWDW\YLRV 3ULH SUDGHGDQWHNRQRPLQDQDOL]WLNVOLQJDDWVDN\WLWRNLXVNODXVLPXV

1. Kokia analizuojamos problemos prigimtis ir apimtis? Ar buvo nustatyta problema bei jos santykinis svarbumas? Ar buvo QDJULQWRVHVDPRVDOWHUQDW\YRV"

.RNLH \UD VSHFLDOV YHLNVQLDL VDQW\NLDL LU WHQGHQFLMRV JDOLQWLV SDGWL DQDOL]XRWL SUREOHP".RNLDMUHLNPLUNRNLXQXRVHNOXPXMXRVUHLNLDDWVLYHOJWL"

.RNLH WXUL EWL GXRPHQ\V LU NLHN UHLNLD SDVWDQJ MXRV JDXWL" $U HJ]LVWXRMD JDOLP\E JUHLWDLYHUWLQWLJDXWXVUH]XOWDWXV"

$U WLNVOXV EXV DWVDN\PDV DWVLYHOJLDQW SUREOHPRV UHLNPLQJXP" $U UHLNLD SDSLOGRPSDVWDQJVLHNLDQWSDWLNVOLQWLJDXWXVUH]XOWDWXV"

$USDWLNLPLQDJULQMDPLGXRPHQ\VLUNDLSQHSDNDQNDPDVGXRPHQSDWLNLPXPDVJDOLSDYHLNWLDQDOL]VUH]XOWDWXV".RNLJDUDQWLMDSLHGXRPHQSDWLNLPXPJDOLPDJDXWLLUNLHNWDPUHLNLDSDVWDQJ"

.RNLH ULERWXPDL EGLQJL DQDOL]V PHWRGDPV LU NDLS WDL JDOL DWVLOLHSWL DQDOL]V NRN\EHL" $U LWLNUMSDVLULQNWRVDQDOL]VSULHPRQVDGHNYDLRVQDJULQMDPDLSUREOHPDL"

$U VYDUEV NRN\ELQLDL DSLEHQGULQLPDL QDJULQMDQW SUREOHP" .LHN GO WR SDSUDVWHVQ EWDQDOL]"

$WVDNLXV SDWHLNWXV NODXVLPXV DQDOLWLNXL EXV OHQJYLDX VXVLJDXG\WL VLWXDFLMRMH MLV NU\SWLQJLDXgalVSODQXRWLVDYRGDUE

$QDOL]V NDLS PHQR XGXRWL HVPLQLXV NODXVLPXV URGLNOL DSLEHQGULQLPR M NRN\ELNRYHUWLQLPRVYDUEDLU\NMDDQDOL]XRMDQWPRQVVWUDWHJLQLURSHUDW\YLQ ENO2SHUDW\YLQENO- tai PRQVSDGWLVNRQNUHLXPRPHQWX-RVO\gio pagrindinis kriterijus -VNPLQJLNLQVYHLNORVUH]XOWDWDLSHOQDV SDGWLV ULQNRMH LU SDQ 6WUDWHJLQ ENO- WDL PRQV VLWXDFLMD LOJDODLNMH SHUVSHNW\YRMHPagrindiniai kriterijai -VWLSULNRQNXUHQFLQSR]LFLMDDXNWDVYDOG\PRO\JLVLUNWURGLNOLDL2SHUDW\YLQLUVWUDWHJLQWRVSDLRVPRQVSR]LFLMDJDOLEWLVNLUWLQJDQHWJLSULHLQJD3DY\]GLXLRSHUDW\YLQSDGWLV\SDSHOQRSUDVPHJDOLEWLJHUDWDLDXVWUDWHJLQSR]LFLMD-EORJDDUEDUL]LNLQJD$QWDLGDXJHOLVQDXM/LHWXYRVYHUVOLQLQNSUDGLQLRNDSLWDORNDXSLPRHWDSHVLHNSUDWXUWWLLILQDQVLQLSLUDPLGLPHWDORPHGLHQRV LYHLPR LU SDQ RSHUDFLM WDLDX SDVLNHLWXV VLWXDFLMDL EDQNUXWDYR $SLH DQDOL] WRNLHverslininkai negalvojo, gyveno ta diena.

-HL PRQ WXUL LOJDODLNL SHUVSHNW\Y MRV VWUDWHJLQ ENO QH PDLDX VYDUEL QHL RSHUDW\YLQ7DLDX VWUDWHJLQ ENO \UD PHQWDOLQ SURWLQ EH VWDELOLRV VWUXNWURV 1UD JDUDQWLM GO VLWXDFLMRVSDVWRYXPR 7RGO NLHN\ELQLDL W\ULPR PHWRGDL QHJDOL YHUWLQWL YLV EVLPRV PRQV NLQVveiklos DVSHNW DQDL VLWXDFLMD JUHLWDL NLQWD LU PRQHL WHQND GLUEWL QDXMRPLV VO\JRPLV 3UDMXVLR ODLNRWDUSLR

8

HPSLULQLDL GXRPHQ\V JDOL LNUHLSWL YDL]G WDL NRGO VYDUEX MRJ DQDOLWLNDV VXJHEW NRN\ELNDLinterpretuoti rodiklius.

9LV VWUDWHJLM SDJULQGLQ SDVNLUWLV \UD QXVWDW\WL YHLNVQL VLVWHP OHLGLDQL JHULDXVLDLSDVLHNWLQRULPYHLNORVUH]XOWDWHIHNW\YLDXVLDLQDXGRMDQWJDOLP\EHVLULWHNOLXV 6LVWHPLQLVVWUDWHJLQVDQDOL]VPRGHOLVJDOLEWLSDYDL]GXRWDVVFKHPDSDY

SDY6LVWHPLQLVVWUDWHJLQVDQDOL]VPRGHOLV

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Gautus HNRQRPLQV YHLNORV DQDOL]V GXRmenys galima pailiustruoti grafikai. Diagramos, VWDWLVWLQV NUHLYV DLNLDL SDURGR HNRQRPLQV YHLNORV UH]XOWDW NLWLPR WHQGHQFLMDV URGLNOLSULNODXVRP\ELUSDQ*UDILQLDLVEGDLVGDQLDXVLDDSLEHQGULQDPLDQDOL]VUH]XOWDWDL

3ULHVSHFLILQLEGJDOLPDSULVNLUWL6:27IXQNFLQ-YHUWLQDQDOL]LUNW6:27DQDOL]VSDYDGLQLPDVUHLNLDDQJOLNRGLSUDQDXPDLWUNXPDLJDOLP\EVJUVPV

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ir pan. Iskiriami: pranaumai (stipriosios savybes) - DXNWL NRQNXUHQFLQLDL VXJHEMLPDL SDNDQNDPLILQDQVLQLDLLUNLWLLWHNOLDLJHUDVYDOG\PDVJHUDWHFKQRORJLMDSR]LW\YXVSDW\ULPDVLUSDQWUNXPDL-QUDaikios realizavimo strategLMRV QHXWHQND ILQDQVLQL LU NLW LWHNOL VLOSQD ULQND LU SDQ JDOLP\EHV-MLPDV QDXMDV ULQNDV QDXML YDUWRWRMDL WLQNDPDV SROLWLQL HNRQRPLQL SRN\L LQDXGRMLPDV LU SDQJUVPV- QDXML JDOLPL NRQNXUHQWDL JDOLPL SURGXNWR SDNDLWDODL JUVPLQJi socialiniai-ekonominiai SRN\LDL YLVXRPHQMH LU SDQ 6XGDULXV 6:27 PDWULF JDOLPD DNLYDL]GLDL SDLOLXVWUXRWL PRQVVWLSULVLDVLUVLOSQVLDVSXVHV

%HQGUD6:27DQDOL]VORJLNDLUHLNLDPDWRNLDQXRVHNOLYHLNVPVHND- SDJULQGLQLPRQVYHLNORVDSOLQNRVJDOLP\ELLGHQWLILNDYLPDV- SDJULQGLQLJUVPLJDOLQLNLOWLLRMHDSOLQNRMHLGHQWLILNDYLPDV

7LNVODLLUYHUW\EV

WDNRVJUXSV

Itekliai ir VXJHEMLPDL

6WUXNWURVLUsistemos

Galimos veiklos VO\JRV

PRQVVXJHEMLPDVkonkuruoti

Konkurencijos prielaidos

Suderinimas su tikslais ir YHUW\Emis, su iorine aplinka,

strateginis vientisumas

StrategijaVeiklos

rezultatai

Suderinimas su itekliais.Organizacinis suderinimas

9

- PRQVVWLSULMVDY\ELHVPLQLRNRQNXUHQFLQLRSUDQDXPRYHLNVQLQXVWDW\PDV- PRQVSDHLGLDPXPRMRVVLOSQMVDY\ELLGHQWLILNDYLPDV

Kai kurie ivardinti aspektai nurodyti 2 pav.

SDYPRQVVWLSULRVLRVLUVLOSQRVLRVSXVV

Funkcinis-YHUWLQLV DQDOL]V PHWRGDV OHLGLD DQDOLWLNXL DWOLNWL REMHNWR IXQNFLM DSUD\P EHLSDULQNWLVSUHQGLPXVSDGHGDQLXVXWLNULQWLNRN\ELNMDWOLNLPPDLDXVLRPLVVQDXGRPLV.DLW\ULPDVDWOLHNDPDVWDLNDQWIXQNFLQ-YHUWLQDQDOL]VPHWRGUHPLDPDVLIXQNFLQLXSRLULX7DLNDQWNLWXVDQDOL]VEGXV GDQLDXVLD YDGRYDXMDPDVL GDLNWLQLX SRLULX W \ VLHNLDPD DWVNOHLVWL GDLNWR DU HNRQRPLQLRreLNLQLRHVPQXPDW\WLMWREXOLQLPRJDOLP\EHV3DJULQGLQJLIXQNFLQLR-YHUWLQLRDQDOL]VPHWRGRLGMD\UD WD NDG YDUWRWRMXL VYDUELDXVLDV QH SDWV REMHNWDV R WRV IXQNFLMRV NXULDV MLV JDOL DWOLNWL 7DLNDQW PHWRG LVLDLNLQDPD WLULDPRVLRV VLVWHPRV VWUXNWUD MXQJLDQWL HOHPHQWXV M WDUSXVDYLR U\LXV EHLYDLULXV VDQW\NLXV SR WR SDUHQJLDPL PRGHOLDL WLULDPRMR REMHNWR VWUXNWULQLV PRGHOLV o IXQNFLMapraymo modelis o funkcinis-VWUXNWULQLV PRGHOLVo funkcinis-vertinis modelis. iais modeliais QXVWDWRPDV RSWLPDOXV VDQW\NLV WDUS WLULDPRMR REMHNWR EHL MR DWOLHNDP IXQNFLM NRN\EV LU MRV O\JLXLSDVLHNWLUHLNDOLQJPLQLPDOLVQDXG

%HDEHMRDSLEGLQWLYLVXVHNRQRPLQVDQDOL]VPHWRGXVWUXPSRMHDQJRMHQHPDQRPD7LHNDVtoliau savarankikDL GRPVLV HNRQRPLQV DQDOL]V NXUVX VXVLGXUV LU VX NLWDLV PHWRGDLV 6YDUEX MDLVDWVNOHLVWLHNRQRPLQVLWXDFLMPRQMHSDQDXGRMDQWWLHNLRUVWLHNYLGDXVLQIRUPDFLM

*DP\ERVYHLNVQLUH]XOWDW\YXPDV

3DJULQGLQLDLDSLEULPDLLUVSUHQdiniai:5RGLNOLDLDSLEGLQDQW\VJDP\ERVVO\JDV$NWXDOVNODXVLPDLNLQVYHLNORVDQDOL]HL6YRNRVYHLNVQ\VLUURGLNOLV,QWHQV\YXVLUHNVWHQV\YXVLWHNOLSDQDXGRMLPDV6O\JLQVHNRQRPLMRVDSVNDLLDYLPDV2.6. Kompleksinio PRQVLQWHQVLILNDFLMRVLQGHNVRDSVNDLLDYLPDV

-HLJDP\ERVSURFHVDV\UDVXGWLQJDVMDPY\NWLEWLQLWU\VYHLNVQLDLGDUEDVJDPWLQLDLLWHNOLDLLUNDSLWDODV JDP\ERV SULHPRQV , YLHQRV SXVV JDP\ERV YHLNVQLDL- tai ekonominiai itekliai, kurie naudRMDPL JDP\ERV SURFHVH NDLS VQDXGRV SUHNPV SDJDPLQWL SDVODXJRPV WHLNWL , NLWRV SXVV

6WLSULRVVDY\EVDLNVVXJHEMLPDLSDNDQNDPLILQDQVLUNWLWHNOLDLNRQNXUHQFLQLDLVXJHEMLPDLgeras valdymDVJHURVIXQNFLQVstrategijos, konkurencinis saugumas, kainos privalumai, reklamos ir kiti PDUNHWLQJRVXJHEMLPDLJHUDSDWLUWLVLUkt.

7UNXPDLQUDDLNLRVVWUDWHJLMRVEORJDLrealizuojama strategija, silpna rinka, nepakankami itekliai ir pan.

PoteQFLDOLRVJDOLP\EVQDXMLYDUWRWRMDLMLPDVQDXMDVULQNDVSURGXNWRVHULMRVY\VW\PDVVXVLMSURGXNWDLJDOLP\ESHUHLWLJHUHVQVWUDWHJLQJUXSULQNRVDXJLPDVLUNW

3RWHQFLDOLRVJUVPVnauji galimi konkurentai, galimi SURGXNWRSDNDLWDODLOWDs rinkos DXJLPDVPDNURDSOLQNRVJUVPVLMLPRSUREOHPRVGLGMDQWLVYDUWRWRMspaudimas ir kt.

10

gamybos veiksniai - WDL VO\JRV SULHPRQV JDP\EDL RUJDQL]XRWL 9HUVOLQLQNDL VLHNLD WDLS VXMXQJWLJDP\ERVYHLNVQLXVWDLSMXRVVXGHULQWLNDGJDXWLNXRJHUHVQUH]XOWDW.LHNYLHQDPYHUVOLQLQNXLN\ODGYLSUREOHPRV NDLS UDFLRQDOLDX SDQDXGRWL LWHNOLXV W\ VXPDLQWL JDP\ERV VQDXGDV QHEORJLQDQW JDPLQLDU SDVODXJ NRN\EV LU NDLS XWLNULQWL SDJDPLQWRV SURGXNFLMRV UHDOL]DYLP W\ NRNLD NDLQD SDUGXRWLSUHNDUSDVODXJ

SDY3DJULQGLQLDLPRQVWHFKQLQLR-organizacinio lygio rodikliai.

NLQLQNDYLPR UH]XOWDW DSLEGLQD HIHNW\YXPDV 6NLULDPDV WHFKQRORJLQLV WHFKQLQLV LUpaskirstymo (alokacinis) efektyvumas (rezultatyvumas). Technologinis efektyvumas pasireikia geresne GDUER RUJDQL]DFLMD JHUHVQLX JDP\ERV YDOG\PX GO NR JHULDX SDQDXGRMDPL WXULPL JDP\ERV YHLNVQLDL3DVNLUVW\PR HIHNW\YXPDV SDVLUHLNLD WXR MRJ JHULDX SDVLUHQNDPL LWHNOLDL 7RGO QHXWHQND WLN JHULDXpanaudoti jau turLPXV LWHNOLXV %WLQD DWVLYHOJWL LU SRN\LXV JDP\ERV YHLNVQL ULQNRMH NXRQDXGLQJLDX LQDXGRMDQW VLWXDFLM 3DY\]GLXL QDXGRMDQW DOLDY UHLNLD VHNWL NDLS NLQWD M NDLQRV DUgalima naudoti alternatyvius pigesnius pakaitalus ir pan.

Ekonominis gDP\ERVHIHNW\YXPDVSULNODXVR QXR YLGDXV VO\J W\WHFKQLQLR WHFKQRORJLQLRLURUJDQL]DFLQLR O\JLR EHL LRUV VO\J JDPWLQL LU VRFLDOLQL PRQV YDGRYDL ODELDXVLD JDOL SDYHLNWLWHFKQLQ-RUJDQL]DFLQO\J-DSLEGLQDQW\VSDJULQGLQLDLURGLNOLDLSDURdyti 3 pav.

Gamybos mokslinio-techninio lygio rodikliai

Organizacinio lygiorodikliai

Valdymo lygiorodikliai

0RNVOLQLW\ULPDSLPWLHVrodikliai

Gamybos koncentracijos, specializacijos, kooperacijos,JDP\ERVLGVW\PRURGLNOLDL

*DP\ERVVWUXNWURVrodikliai

3URGXNFLMRVNRN\EVLUpaangos rodikliai

*DP\ERVFLNORWUXNPVrodikliai

Gamybos valdymoVWUXNWURVURGLNOLDL

Paangios technikos ir technologijosnaudojimo rodikliai

Gamybos ritmingumo, nuoseklumo ir kiti racionalios organizacijos rodikliai

9DOG\PRWHFKQLQLRDSUSLQLPRLUSDDQJLYDOG\PRPHWRG naudojimo rodikliai

Gamybos mechanizavimo irautomatizavimo lygio rodikliai

Darbo organizavimo rodikliai

Normavimo, planavimo, apskaitos ir audito lygio rodikliai

DUERDSUSLQLPRWHFKQLND ir energija rodikliai

3UDPRQLQVHVWHWLNRVLUNXOWURVURGLNOLDL

PRQVU\Lbendradarbiavimo rodikliai

Gamybos ir naujos technikos diegimo ekonominio efektyvumo rodikliai

6RFLDOLQL-HNRQRPLQLPRQVNROHNW\YRVO\JURGLNOLDL

PRQVJDPWRVDXJRVURGLNOLDL

11

$SVNDLLXRWL LQGLYLGXDOLDL GDQLDXVLD SDO\JLQLPRNRHILFLHQWDLVOHQWHOMH QXURG\WL JDP\ERVtechninio-RUJDQL]DFLQLR O\JLR URGLNOLDL OHLGLD QXVWDW\WL PRQV ED] MRV UHLNPLQJXP NRQNXUHQFLQMHDSOLQNRMHJDOLP\EHVSOVWLV.LWDLVRGLais tariant -WDLURGLNOLDLDSLEGLQDQWLVJDP\ERVVO\JDV

(NRQRPLQHL DQDOL]HL NHOLDPL LU NLWL QHPDLDX DNWXDOV NODXVLPDL NDLS SDQDXGRMDPL WXULPLLWHNOLDL NRNV JDXWDV UH]XOWDWDV NRNLH YHLNVQLDL WXUMR WDP WDNRV W\ DQDOLWLNXL USL NRNLX EGXpasiekti techninio-RUJDQL]DFLQLR O\JLR URGLNOLDL DU \UD UH]HUY MLHPV JHULQWL" NODXVLP DWVDNRPDQDJULQMDQWHNRQRPLQVYHLNORVrodiklius.

SDY3DJULQGLQLDLNLQYHLNODSLEHQGULQDQW\VURGLNOLDL

Pagrindinius DSLEHQGULQDQLXV HNRQRPLQ YHLNO URGLNOLXV JDOLPD VO\JLNDL DWYDL]GXRWL EORNDLVSDY6O\JLQLDL\PMLPDL) aktyvusis ilgalaikis turtas (gamybiniai fondai), N - produkcija, N/F -IRQG JUD $ QXVLGYMLPDV DPRUWL]DFLMD 0- PDWHULDOLQV Llaidos (atsargos), N/M - PHGLDJJUD5- gamybinis personalas, N/R - darbo naumas, U - darbo umokestis, S - produkcijos savikaina, K - avansuotas kapitalas, P - pelnas, E -DS\YDUWLQVORV&-DS\YDUWLQLOIRUPDYLPRDOWLQLDL

Nuo techninio-oUJDQL]DFLQLR O\JLR SULNODXVR GDUER SULHPRQL EORNDV GDUER REMHNWR EORNDV EHL SDLR GDUER EORNDV SDQDXGRMLPR ODLSVQLV L JDP\ERV YHLNVQL SDQDXGRMLPRLQWHQV\YXP DSLEGLQD WRNLH DSLEHQGULQDQW\V URGLNOLDL NDLS IRQG JUD PHGLDJ JUD GDUEo naumas.

*DP\ELQLLWHNOLSDQDXGRMLPRHIHNW\YXPJDOLPDQXVWDW\WLSDJDOSURGXNFLMRVNRN\ELUDSLPWEORNDVNDWDSLPWW\VDYLNDLQEORNDVSDQDXGRWLWHNOLDSLPWW\DYDQVXRWDVSDJULQGLQHVLUDS\YDUWLQHVODVEORNDV3DO\JLQXVSURGXNFLMRV DSLPWLHVLUVDYLNDLQRVURGLNOLXVDSVNDLLXRMDPDVprodukcijos pelningumas (8 blokas). Produkcijos apimties ir avansuoto kapitalo santykis DSLEGLQD NDSLWDOR UHSURGXNFLM LU DS\YDUWXP EORNDV *DXWL UH]XOWDWDL OHLGLD QXVWDW\WL NLQVvHLNORV UHQWDELOXP EORNDV 1XR JDXWR SHOQR DSLPWLHV LU DS\YDUWLQL O DS\YDUWXPR SULNODXVRPRQVILQDQVLQENOW\MRVPRNXPDV

10. Rentabilumas (P/K P/N x N/K)

1.Techninis-organizacinis

lygis

7. Kapitalas [K (K F+E)]

DUERSULHPRQV (F ; N/F; A)

6. Produkcijossavikaina

[S (S A+M+U)]

3. Darbo objektas 4. Darbas

(R; N/R; U)

9. Kapitalo apyvartumas (N/K; K/N)

5. Produkcija [(N F x N/F

M x N/M R x N/R)]

8. Produkcijospelningumas

(P N - S; P/N;S/N; P/S)

)LQDQVLQENO(t C)

12

.LHNYLHQR EORNR DSLEHQGULQDQW\V URGLNOLDL YDUGLMDPL NDLS VLQWHWLQLDL 3DY\]GLXL UHDOL]XRWRVprodukcijos apimtis - sintetinis rodiklis 5 blokui, pilnos savikainos - 6 blokui. Sintetinis vieno bloko LHLQDQWLVURGLNOLVEXVHLQDQWLVNLWREORNRURGLNOLV5RGLNOLDLSDURGRU\WDUSEORN.LHNYLHQDPHEORNHJDOLPDDSVNDLLXRWLLUDQDOLWLQLXVURGLNOLXV

SDY9HLNVQLNODVLILNDFLMD

$SLEHQGULQDQW\V URGLNOLDL SULNODXVR QXR HNRQRPLQL LU NLW YHLNVQL 9HLNVQLDL- tai SULHDVW\V HOHPHQWDL YHLNLDQW\V URGLNOLXV -LH JDOL EWL SLUPDHLOLDL DQWUDHLOLDL Q HLOV 6YHLNRMHVNLUWXPDLWDUSSDYDGLQLPURGLNOLVLUYHLNVQ\V\UDVO\JLQLDLQHVNLHNYLHQDVURGLNOLVJDOLEWLNLWRVHLOVYHLNVQLX5RGLNOLVDWVSLQGLHNRQRPLQNDWHJRULMW\REMHNW\YVDQW\N7RGOHNRQRPLQDQDOL]Hleidia atskleisti tiek pavirutinius, tiek giluminius veiksnius.

9HLNVQL NODVLILNDFLMD OHLGLD LJU\QLQWL URGLNOLXV W\ DWVLULERWL QXR LRUV LU SDDOLQL YHLNVQL7DLUHLNDOLQJDQRULQWLVLDLNLQWLNRNLRV\UDSDLRVPRQVJDOLP\EVVLHNWLXVLEUWRWLNVOR"9HLNVQLNODVLILNDFLMD JDOLQD PRGHOLXRWL PRQV HNRQRPLQ YHLNO LHNRWL YLGLQL UH]HUY GLGLQDQW JDP\ERVHIHNW\YXP 5H]HUY SDLHND UHLNLD QHLQDXGRW JDOLP\EL SDLHN *DOL EWL VLHNLDPD SLUPDVXPDLQWL QDXGRMDP LWHNOL QXRVWROLXV DQWUD LHNRWL JDOLP\EL SULWDLN\WL PRNVOo-technikos SDVLHNLPXV9HLNVQLNODVLILNDFLMRVVFKHPDSDURG\WDSDYHLNVOH,HNDQW UH]HUY MXRV JDOLPD VXJUXSXRWL SDJDO HNRQRPLQV YHLNORV VWDGLMDV JDP\ED WLHNLPDVSDUGDYLPDV QDXM JDPLQL NULPDV ULQNRV SDLHNRV LU SDQ 5H]HUYDL JDOL EWL HLQDPLHji, t.y. jie realizuojami per metus ir perspektyviniai -MUHDOL]DFLMD JDOLXVLWVWL LOJHVQODLN DQLDXVLD UH]HUYSDLHND VLHMDPD VX UDFLRQDOLX LWHNOL QDXGRMLPX *LOHVQ DQDOL] OHLGLD QH WLN LHNRWL QHLQDXGRWJDOLP\ELPDLQWLLWHNOLXVEHWLUQXVWDW\WLJDOLPXVUH]HUYXVSDGLGLQWLPRQVJDP\ERVSRWHQFLDO

Vidaus (priklausantysQXRPRQV Veiksniai ,RUVQHSULNODXVDQW\V

QXRPRQV

Nepagrindiniai

EkonomiQVYHLNORV paeidimai

Pagrindiniai

Negamybiniai(realizacijos,

tiekimo, socialiniai,

gamtosaugos

6WUXNWULQLDL pakitimai

alutiniai ir QHUDFLRQDOV

Gamybiniai(organizacinis-

techninis gamybos lygis)

DUERSULHPRQV

Darbo objektas

Darbas

6RFLDOLQVVO\JRV

GamtiQVVO\JRV

Makro eNRQRPLQV

VO\JRV

13

SDY(NVWHQV\YVLULQWHQV\YVYHLNVQLDL

*DP\ELQL LU ILQDQVLQL LWHNOL SDQDXGRMLPDV JDOL EWL HNVWHQV\YXV LU LQWHQV\YXV (VDQWekstensyvLDP Y\VW\PXLVL JDP\ED SOHLDPD SULWUDXNLDQW SDSLOGRPXV LWHNOLXV R LQWHQV\YLDP juos geriau panaudojant. Tai pasiekiama, kai gamyboje pritaikomi mokslo-technikos pasiekimai. inoma, VXGWLQJD JULHWDL DSULERWL HNVWHQV\YLXV LU LQWHQV\YLXV YHLNVQLXV *DOLPD NDOEWL WLN DSLH Y\UDXMDQLNU\SW%HWRHNVWHQV\YXVY\VW\PDVLVQUDODEDLEORJDVYDULDQWDVDEDUWLQPLVNLQLQNDYLPRVO\JRPLVmokslo-WHFKQLNRV SDVLHNLP WDLN\PDV EUDQJLDL NDLQXRMD 6O\JLQDL LXRV YHLNVQLXV JDOLPD NODVLILNXRWLWDLSLQWHQV\YVLUHNVWHQV\YVYHLNVQLDLSDY

.LHN\ELQLV HNVWHQV\YDXV LU LQWHQV\YDXV Y\VW\PRVL VDQW\NLV LUHLNLDPDV JDP\ELQL LU ILQDQVLQLLWHNOL SDQDXGRMLPR URGLNOLDLV (NVWHQV\YDXV Y\VW\PRVL URGLNOLDL \UD NLHN\ELQLDL LWHNOL SDQDXGRMLPRURGLNOLDL GDUEXRWRM VNDLLXV DWVDUJVXQDXGRMLPDV LOJDODLNLRWXUWR DSLPWLV DS\YDUWLQL O DSLPWLV LUpan. Intensyvaus vystymosi rodikliai - NRN\ELQLDL LWHNOL SDQDXGRMLPR URGLNOLDL GDUER QDXPDVPHGLDJJUDIRQGJUDDS\YDUWLQLODS\YDUWXPRLUNW

Tam tikrDV JDP\ERV HIHNW\YXPR SDGLGMLPDV SDVLHNLDPDV LU Y\UDXMDQW HNVWHQV\YLDP JDP\ERVEGXL \SD SDDOLQDQW QHUDFLRQDO LWHNOL SDQDXGRMLP 7DLDX DXNWXV JDP\ERV Y\VW\PR WHPSXVJDOLPD SDVLHNWL WLN Y\UDXMDQW LQWHQV\YLDP JDP\ERV EGXL 6YRNRV LQWHQVLILNDFLMa ir efektyvumas skiriasi tuo, jog pirmoji yra prieastis, antroji -SDVHNP

(.67(16

14

$SVNDLLXRNLPH PRQV LQWHQVLILNDFLMRV URGLNOLXV SDJDO OHQWHOMH SDWHLNWXV GXRPHQLV LU lent.)

OHQWHO6O\JLQLDLPRQVLQWHQVLILNDFLMRVURGLNOLDL

1 LAIKOTARPIS

2 LAIKOTARPIS

3URGXNFLMDSDO\JLQDPRPLVNDLQRPLVWNVWLt 797 836 104.92.Darbuotojai, m. sk. 28 29 103.63.Darbo umokHVLRIRQGDVVXSULVNDLW\PDLVWNVWLt 336 339 100.90DWHULDOLQVVQDXGRVWNVW/W261 272 104.25.GamybiniaiIRQGDLWNVW/W 743 766 103.1$S\YDUWLQVORVWNVW/W 137 141 102.9DUERQDXPDVWNVW/W 28.5 28.8 101.1DUERXPRNHVLRJUD/W 2.37 2.47 104.20HGLDJJUD/W 3.05 3.07 100.7)RQGJUD 1.07 1.09 101.9$S\YDUWLQLODS\YDUWXPDV5.82 5.93 101.9

,WHNOL SULHDXJLV DSVNDLLXRMDPDV GDOLMDQW YLHQR URGLNOLR GLQDPLN L NLWR 3DY\]GLXLGDUEXRWRMVNDLLDXVSDGLGMLPDV- 3.6 proc., produkcijos apimties - 4.9 proc.

OHQWHOPRQVLQWHQVLILNDFLMRVURGLNOLDQDOL]VVXYHVWLQ

,WHNOLU\V.RN\ELQLURGLNOLGLQDPLND

,WHNOLprieaugis

(NVWHQV\YLYHLNVQLpoveikis

,QWHQV\YLYHLNVQLpoveikis

6O\JLQHNRQRPLMDWNVW/W

Personalas 1.01(Darbo naumas)

0.735(3.6 : 4.9)

+73.5 +26.5 - 4.7 bendra 0.4 * vidut.atlyg. 11670 (339:29)

Personalas 1.042 (DarboXPRNHVLRJUD

0.184(0.9 : 4.9)

+18.4 +81.6 - 13.5GDUERXPRNHVLR

0DWHULDOLQVVQDXGRV

1.0070HGLDJJUD

0.857(4.2 : 4.9)

+85.7 +14.3 - 1.8(272 - 261x1.049

Ilgalaikis turtas (gamybiniai fondai)

1.019)RQGJUD

0.633(3.1 : 4.9)

+63.3 +36.7 - 13.4(766-743x1.049)

$S\YDUWLQVORV1.019(Apyvartumas)

0.592(2.9 : 4.9)

+59.2 +40.8 - 2.7(141-137x1.049)

Kompleksinis intensifikacijos.YHUWLQLPDV

1.028 0.571(2.8 : 4.9)

+57.1 +42.9 - 22.6 suma be darbo umok.

(4.7+1.8+13.4+2.7)

6O\JLQHNRQRPLMDDSVNDLLXRMDPDODLNRWDUSLRURGLNOLXVSDNRUHJDYXVSDJDOODLNRWDUSLRURGLNOLXV 3DY\]GLXL QXVWDWDQW GDUER MJRV SDQDXGRMLPR HNRQRPLM UDQGDPD VO\JLQ PRQLekonomija - 0.4 ( 29 -LUGDUERXPRNHVLRHNRQRPLMD- 13.5 (339 - 336 * 1.049).

.RPSOHNVLQ PRQV LQWHQVLILNDFLMRV LQGHNV JDOLPD DSVNDLLXRWL SDO\JLQXV SURGXNFLMRVGLQDPLNVXEHQGUDLODLGLULWHNOLGLQDPLND3DVWDUDVis rodiklis sudaro 102.8 (1518 : 1477), kai 1 PHW LODLG LU LWHNOL DSLPWLV \UD 336+261+743 +137 WNVW /W R PHW 339+272+766+141 WNVW /W %HQGUD HNRQRPLMD EW WNVW /W > (1477 x 1.049)], WDLDX M WNVW /W 1,4 - VXPDLQR GDUEXRWRM VNDLLDXV SDGLGMLPDV 7 SDW WNVW /WVNLUWXP JDXQDPH L WNVW /W DWP WNVW /W 7RNL VLWXDFLM OHPLD WDL MRJ GDUEXRWRM WDNHNRQRPLQV YHLNORVUH]XOWDWDPV\UDGYHMRSDVNDLLDXVLUGDUERXPRNHVLR apimties.

15

SDY%HQGUDNLQVYHLNORVVFKHPD

6LVWHPLQLX SRLULX HNRQRPLQ DQDOL] JDOL EWL DWOLNWD QDJULQMDQW EHQGU HNRQRPLQV YHLNORVVFKHPSDY

3LUPDPH DQDOL]V HWDSH QDJULQMDPD PRQ WUDNWXRMDPD NDLS VLVWema, kuriai nustatyti tikslai ir IXQNFLRQDYLPRVO\JRV 7RNL HNRQRPLQ VLVWHP JDOL WXUWL WU\VWDUSXVDY\MH VXVLM HOHPHQWDL LWHNOLDLJDP\ERV SURFHVDV SDJDPLQWD SURGXNFLMD LRV VLVWHPRV MLPDV \UD PDWHULDOLQL LWHNOL GDUERSULHPRQL LU REMHNW VUDXWDL LMLPDV- SDJDPLQWRV SURGXNFLMRV VUDXWDL *DP\ERV SURFHVH M VUDXWDLLHLQD NLWX SDYLGDOX WRGO LU VDNRPD MRJ JDP\ERV SURFHVH VXVLMXQJLD JDP\ELQLDL LWHNOLDL PRQHNRQRPLQH YHLNODVLHNLD DUEDSDJDPLQWL PDNVLPDO SURGXNFLMRV NLHN HVDQW SDVWoviems itekliams arba SDJDPLQWL XGXRW SURGXNFLMRV NLHN WXULQW PLQLPDOLXV LWHNOLXV PRQV YHLNORV VO\JRV QXVWDWRPRVLOJDODLNLDLV PRNHVL QRUPDW\YDLV LRULQLDLV PRQV HNRQRPLQLDLV U\LDLV W\ ILQDQVDYLPR ULQNDpirkimo ir pardavimo rinkomis. PirPDPH HWDSH DQDOLWLNDV DSLEGLQD EWHQW PRQV IXQNFLRQDYLPRVO\JDV

$QWUDPH HWDSH Y\NVWD JDP\ELQV YHLNORV URGLNOL DWUDQND PRQV NLQ YHLNO DSLEGLQDEXKDOWHULQDSVNDLWD-RVSDJDOEDILNVXRMDQWSLQLJPDWHULDOLQLYHUW\ELMXGMLPIRUPXRMDPDPRQVLQIRUPDFLQ VLVWHPD $QWUR HWDSR XGDYLQ\V DWULQNWL WRNLXV VLQWHWLQLXV LU DQDOLWLQLXV URGLNOLXV NXULHJHULDXVLDDSLEGLQWPRQVHNRQRPLNRVNRN\E

7UHLDPHHWDSHVXGDURPDEHQGUDNLQVYHLNORVDQDOL]VVFKHPD,MRVJDOLPDVSUVWLNRNLRV\UDtHFKQLQV RUJDQL]DFLQV JDPWLQV VRFLDOLQV HNRQRPLQV JDP\ERV VO\JRV 1XR L VO\J SULNODXVRJDP\ERV YHLNVQL SDQDXGRMLPR JDOLP\EV .DLS LQWHQV\YLDLQDXGRMDPL LWHNOLDL JDOLPDVSUVWL L WRNLDSLEHQGULQDQL URGLNOL NDLS GDUER QDXPDV IRQG JUD PHGLDJ LPOXPDV ,WHNOL SDQDXGRMLPRHIHNW\YXPDSLEGLQDWRNLHDSLEHQGULQDQW\VURGLNOLDLNDLSSDJDPLQWRVLUSDUGXRWRVSURGXNFLMRVDSLPWLVLU NRN\E VXQDXGRWL LWHNOLDL SURGXNFLMDL SDJDPLQWL W\ VDYLNDLQD SDQDXGRWL LWHNOLDL W\ DYDQVXRWDVpagrindinis ir apyvartinis kapitalas.

.HWYLUWDPH HWDSH QXVWDWRPL URGLNOL LU YHLNVQL WDUSXVDYLR U\LDL $SVNDLLXRWL NLHN\ELQLXVURGLNOLXV YLHQ DEVROLXLD LUDLND QHXWHQND %WLQD QXVWDW\WL LU YHLNVQLXV WXULQLXV MLHPV WDNRV 7DL

,DQNVWLQDSLEHQGULQDQLURGLNOLapvalga

*DP\ERVRUJDQL]DFLQLWHFKQLQLVRFLDOLQLJDPWLQL

LRULQLHNRQRPLQLVO\JDQDOL]

8. Avansuoto kapitalo dydio LUVWUXNWURV DQDOL]

7. Produkcijossavikainos DQDOL]

3. Ilgalaikio turto SDQDXGRMLPRDQDOL]

0DWHULDOLQLLWHNOLpanaudojimo DQDOL]

DUERLWHNOLSDQDXGRMLPRDQDOL]

10. Pelningumo DQDOL]3URGXNFLMRVNRN\EV

DSLPWLHVVWUXNWURVDQDOL]

PRQVILQDQVLQVENOVLUPRNXPRDQDOL]

*DP\ELQLIRQGDS\YDUWXPRDQDOL]

16

OHLGLD YDOG\WL NLQ SURFHV LU SDVLHNWL QRULPR UH]XOWDWR- vieno ar kito rodiklio lygio. Pavyzdiui, 6 EORNR SURGXNFLMRV NRN\EV LU DSLPWLHV URGLNOLDPV WXUL WDNRV EORN URGLNOLDL 1DXGRMDPJDP\ELQLIRQGLUIRQGJURVQDXGRMDPPHGLDJLUPHGLDJJURVGDUEXRWRMVNDLLDXVLUGDUERQDXPR URGLNOLDL OHLGLD QXVWDW\WL VLQWHWLQ URGLNO- UHDOL]XRWRV SURGXNFLMRV DSLPW -L VDYR UXRWXSULNODXVR QXR JDP\ERV DSLPWLHV QXR OLNXL SDVLNHLWLP QHEDLJWRMH JDP\ERMH LU JDWDYRV SURGXNFLMRVVDQGO\MH 9DGLQDVL YLHQD URGLNOL JUXS SDURGR JDP\ERV YHLNVQL WDN NLWD- QHJDP\ERV YHLNVQL(pirkimo-SDUGDYLPR ULQNRV WDN 1XVWDW\WL NRNLX ODLSVQLX NLHNYLHQDV URGLNOLV WDNRMD EHQGU UH]XOWDWyra ketvirto etapo udavinys.

3HQNWDPHHWDSHMDXJDOLPDVXGDU\WLPRQVNLQVYHLNORVPRGHOetame etape -QDJULQMDPDVVXGDU\WDVPRGHOLVLULDLNLQDPLJDP\ERVUH]XOWDW\YXPRUH]HUYDL%HQGU VLWXDFLM PRQMH JDOL DWVSLQGL VLQWHWLQLV JDP\ELQV VLVWHPRV RUJDQL]DFLMRV NRHILFLHQWDV

is rodiklis parodo ilaidas ir rezultatus SDJULQGLQL JDP\ERV YHLNVQL SDQDXGRMLPR ODLSVQ HUGYMH LUlaike:

Korg [(F x Kp.p.) + (E x Kap)] x (Pf + V) x Kn / (F + E) x ( Pn + V), kur: Korg - JDP\ELQVsistemos organizacinis koeficientas, F- LOJDODLNLR WXUWR IRQG YHUW (- DS\YDUWLQL IRQG YHUW 9-GDUER XPRNHVLR IRQGDV .p.p., Kap, Kn - SDJULQGLQL IRQG DS\YDUWLQL IRQG GDUER MJRVpanaudojimo koeficientai, Pf, Pn -QRUPDW\YLQLVLUIDNWLQLVJDP\ELQLIRQGUHQWDELOXPDV

0HWRGRORJLQLX SRLULX UHLNLD VNLUWL PRQV WHFKQLQLR-organizacinio lygio kilimo ekonominio efektyvumo rodiklius ir paties lygio rodiklius, t.y. gamybos ir valdymo technikos, technologijos, RUJDQL]DFLMRVENO7HFKQLQ-RUJDQL]DFLQJDP\ERVO\JDSLEGLQDWHFKQLQLDLLURUJDQL]DFLQLDLJDP\ERVveiksniai, kurie yraJDP\ERVLQWHQVLILNDFLMRVYHLNVQLDLV7RGODWVNLULQWHQVLILNDFLMRVURGLNOLDQDOL]HREWHQW GDUER QDXPR IRQG JURV PHGLDJ JURV DS\YDUWLQL O DS\YDUWRV VLHNLDPD QXVWDW\WLYHLNVQLXVNXULXRVDWVLYHOJLDPDSODQXRMDQWNRN\ELQLXVLWHNOLSDnaudojimo rodiklius.

Techninio-RUJDQL]DFLQLR O\JLR NLOLPR URGLNOLXV DSLEGLQD SULHPRQV GLHJLDQW SDDQJHVQWHFKQLN WHFKQRORJLM LHJLDP SULHPRQL HNRQRPLQ HIHNW\YXP JDOLPD DSVNDLLXRWL SDJDO DWVNLUDVPHWRGLNDVDQLDXVLDVLORPLURGLNOLDLQXVWDWDQWSULHPRQLHIHNW\YXPEWWRNLH

- GDUER QDXPR SULHDXJLV VDQW\NLQLDL GLUEDQLM VNDLLDXV GDUER XPRNHVLR QXNU\SLPDLVXPDMLPDVSDGLGMLPDV

- PHGLDJ JURV PHGLDJ LPOXPR SULHDXJLV VDQW\NLQLDL PDWHULDOLQL LWHNOL VQDXGnukrypimai (ekonomija, pereikvojimas);

- IRQG JURV IRQG LPOXPR SULHDXJLV VDQW\NLQLDL JDP\ELQL IRQG QXNU\SLPDL HNRQRPLMDpereikvojimas);

DS\YDUWLQL O DS\YDUWXPR SULHDXJLV VDQW\NLQLDL DS\YDUWLQL O QXNU\SLPDL LODLVYLQLPDVimobilizavimas);

- produkFLMRV DSLPWLHV SULHDXJLV GO LQWHQV\YDXV GDUER PDWHULDOLQL ILQDQVLQL LWHNOLpanaudojimo;

-SHOQRSULHDXJLVDUEDVDYLNDLQRVVXPDMLPDV-ILQDQVLQVSDGWLHVLUPRQVPRNXPRURGLNOLSULHDXJLV

3URGXNFLMRVDQDOL]

3DJULQGLQLDLDSLEULPDLir sprendiniai:3.1. Bendrojo produkto rodiklis;3UHNLQVSURGXNFLMRVURGLNOLV3.3. Grynosios produkcijos rodiklis;7ULMYHLNVQLWDNRVUH]XOWDWXLDSVNDLLDYLPDV

PRQV HNRQRPLQV veiklos rezultatas - SURGXNFLMRV SDVODXJ JDP\ED SDUGDYLPas, pajamos. 3DJDO JDOLRMDQLDV EXKDOWHULQV DSVNDLWRV WDLV\NOHV /LHWXYRV PRQL SDMDPDV VXGDUR MRV SDJULQGLQVYHLNORVSDMDPRVEHLNLWRVYHLNORVSDMDPRVNXULDLSULVNLUWLQRVYLVRVWUHLMDVPHQJDXWRVDUEDJDXWLQRVpajamos ir pajamomis pripainta nuosaYRV VWDW\ERV GDOLV 7DLS SDW SDMDPRPV SULVNLULDPRV ILQDQVLQVveiklos pajamos.

17

9HUWLQLDLSURGXNFLMRVJDP\ERVLUSDUGDYLPRURGLNOLDLJDOLEWLDSMXQJLDPLJUXSHVSDJDPLQWRVprodukcijos apimties rodikliai, gamybos apimties rodikliai, produkcijos pardavimo (realizavimo) apimties rodikliai.

%HQGURMRSURGXNWRURGLNOLVDSLPDEHQGUSDJDPLQWPDWHULDOLQLYHUW\ELNLHNLVURGLNOLVDSVNDLLXRMDPDVVXPXRMDQWJDWDYJDPLQLLUSXVIDEULNDLVNLUWSDUGXRWLYHUWNLWRVYHLNORVYHUWLQDSLPW QXRVDYRV VWDW\ERV VWDWDQW VDYR MJRPLV YHUW %HQGURMR SURGXNWR URGLNOLV DSLEGLQD PRQVPDVWLRURGLNOLRSDJDOEDQXVWDWRPRVEHQGURVLRVSDMDPRVEHQGUDVLVSHOQDVGDUERQDXPDVLUSDQ-RSDJULQGXVXGDURPRVNLQVVXWDUW\V

3.2. Bendrojo produkto rodikOLR SDJULQGLQLDL WUNXPDL- DSLPD SDNDUWRWLQ VNDLLDYLP EHL MRDSLPWLV SULNODXVR QXR DOLDY YHUWV %HQGURML PRQV DS\YDUWD EXV WXR GLGHVQ NXR GDXJLDX MRMH EXVDOLDYSHUGLUELPRVWDGLM2EHQGURMRSURGXNWRURGLNOLVEXVWXRDXNWHVQLVNXREUDQJHVQDOLDYDEXVDSGRURMDPD 3LUP WUNXP JDOLPD SDDOLQWL DSVNDLLXRMDQW SUHNLQ SURGXNFLM W\ JDOXWLQ VNLUWSDUGXRWL SURGXNFLM DQWU- VNDLLXRMDQW JDP\ERV DSLPWLHV URGLNO 3DVWDUDVLV SULNODXVR QXR J\YRMR LUsudaiktintojo darbo santykio.

3.3. Gamybos apimties rodikliui priskiriamas grynosios produkcijos rodiklis. Jis VXVNDLLXRMDPDV DWLPDQW L EHQGURMR SURGXNWR YLVDV PDWHULDOLQHV VQDXGDV LU LOJDODLNLR WXUWRQXVLGYMLPDPRUWL]DFLMW\JU\QMSURGXNFLMRV URGLNOVXGDURGDUERXPRNHVLRir pelno apimtys. *U\QRML SURGXNFLMD SDURGR UHDO PRQV LQGHO JDPLQDQW SUHNHV LU WRGO OHLGLD REMHNW\YLDX YHUWLQWLJDP\ERV DSLPWLHV DXJLP GDUER QDXPR GLQDPLN 3ULH JU\QRVLRV SURGXNFLMRV DSLPWLHV SULGMXVLOJDODLNLR WXUWR QXVLGYMLPR VXP WXUVLPH VO\JLQ JU\QM SURGXNFLM 6O\JLQ JU\QRML SURGXNFLMDSDJDOVDYRHNRQRPLQWXULQ\UDSULGWLQYHUWSULGHGDPDSULHDSGRURMDPRVDOLDYLUPHGLDJYHUWV

Bendra pagamintos produkcijos apimtis neparodo jos visuomeninio naudingumo. Tik rinka nuVWDWR DU SDJDPLQWDV JDPLQ\V YLUV SUHNH PRQHL VYDUELDX QH SDJDPLQWL SURGXNW R Mparduoti PRQVVXJHEMLPDSLEGLQDJDXWRVDUEDJDXWLQRVSDMDPRV3DMDPRV\UDHVPLQLVURGLNOLVDSVNDLLXRMDQWfinansinius rezultatus.

OHQWHOProdukcijos analizVURGLNOLDL

Rodiklis \PMLPDL1 laikotarpis 2 laikotarpis Dinamika 3RN\LDL3UHNLQSURGXNFLMDWNVW/WNp 152.3 155.4 1.02 +3.10DWHULDOLQVVQDXGRVWNVW/WM 86.8 89.4 1.03 +2.61XVLGYMLPDVDPRUWL]DFLMDWNVW/WA 11.3 11.7 1.035 +0.4Viso: M+A 98.1 101.1 1.031 +3Grynoji produkcija [Np - (M+A)] Ngr 54.2 54.3 1.002 +0.1Ngr lyginamoji dalis Np Kd 0.356 0.349 0.98 -0.0070HGLDJLPOXPDV01p) 0.57 0.575 1.009 +0.005Amortizacijos imlumas (A : Np) 0.074 0.075 1.013 +0.001Darbuotojai R 22 23 1.045 +1Darbo naumas (Np : R), Lt rn 6923 6756 0.976 -0.167

7DUSLYDUGLQW SURGXNFLMRV DSLPWLHV URGLNOLHJ]LVWXRMDWDUSXVDYLRU\\VNXU JDOLPDDQDOL]XRWLNRHILFLHQWSDJDOED 7DLS SUHNLQVSURGXNFLMRV URGLNOLR SULNODXVRP\Enuo grynosios produkcijos (Ngr) LUNLWYHLNVQLJDOLPDSDLOLXVWUXRWLLDVDQGDXJD1p Ngr x KS x Km, kur Np -SUHNLQSURGXNFLMD.S -SULGWLQV YHUWV VDQW\NLR VX JU\QMD SURGXNFLMD NRHILFLHQWDV .m - G\GLV DWYLUNLDV SURGXNFLMRVPHGLDJLPOXPRNRHILFLHQWXLLVNRHILFLHQWDVDSVNDLLXRMDPDVNDLSSUHNLQVSURGXNFLMRVVDQW\NLVVXSULGWLQHYHUWH3DWHLNWDVDQGDXJDOHLGLDQXVWDW\WLNRNLXODLSVQLXSUHNLQVSURGXNFLMRVSULHDXJLVVXVLMVVXJU\QRVLRVSURGXNFLMRVQXVLGYMLPRDPRUWL]DFLMRVPDWHULDOLQLVQDXGURGLNOLSRN\LDLV

*U\QRMLSURGXNFLMDVDYRUXRWXSULNODXVRQXRLRVURGLNOLVDQGDXJRV1gr R x rn x Kd, kur R -gamybinis personalas; rn - darbo naumas; Kd - JU\QRVLRV SURGXNFLMRV O\JLQDPRML GDOLV SUHNLQMH

18

produkcijoje. Pirmi du sandaXJRV URGLNOLDL DWVSLQGL SURGXNFLMRV DSLPWLHV SDVLNHLWLPR WDNSDVNXWLQLV-O\JLQDPRVLRVGDOLHVSDVLNHLWLPRWDN

$SVNDLLXRNLPHURGLNOLXVSDJDOSDWHLNWXVVO\JLQLXVVNDLLXVOHQW3DJDOIXQNFLMg(x,y), kur x -GDUEXRWRMVNDLLXV\- darbo naumasSUHNLQVSURGXNFLMRVSDGLGMLPVO\JRMRGDUEXRWRMVNDLLDXVpasikeitimas - 23 x 6923 152,3 WNVW/WGDUERQDXPRSDVLNHLWLPDV- 155,4 159,2 (23 x 6923) -WNVW/W

$WVLYHOJLDQW DXNLDX SDWHLNWDV VDQGDXJDV JDOLPD VXGDU\WL IXQNFLMg[\] NXUL OHLVWDSVNDLLXRWLYHLNVQLXVWXULQLXVWDNJU\QRVLRVSURGXNFLMRVSULHDXJLXL*U\QRVLRVSURGXNFLMRVSULHDXJVO\JRMR-GDUEXRWRMVNDLLDXVSDVLNHLWLPDV- ( 22 * 6923 * 0.356) WNVW/W- darbo naumo pasikeitimas: (22 * 6756 * 0.356) - ( 22 * 6923 * 0.356) -WNVW/W- lyginamosios dalies pasikeitimas: (22 * 6923 * 0.349) - ( 22 * 6923 * 0.356) -WNVW/W

O WR MRJ VXPDMR GDUER QDXPDV LU O\JLQDPRML GDOLV PRQ PDLDX SDJDPLQR WNVW /W JU\QRVLRV SURGXNFLMRV *U\QRVLRV SURGXNFLMRV SDGLGMLP WNVW /W - OPGDUEXRWRM VNDLLDXV SDGLGMLPDV - 7DL QHLJLDP VLWXDFLMD QHV PRQ UH]XOWDW SDVLHNHNVWHQV\YDXVYHLNVQLRGND9DG\ELQLQNDLWXUWWDLDWNUHLSWLGPHV

*U\QRML SURGXNFLMD DSVNDLLXRMDPD DWPXV L SUHNLQV SURGXNFLMRV DSLPWLHV PHGLDJ LUQXVLGYMLPRDPRUWL]DFLMRVVQDXGDV9DGLQDVLJU\QRVLRVSURGXNFLMRVURGLNOLXLWXULWDNRVSDVLNHLWLPDLSUHNLQV SURGXNFLMRV PHGLDJ LU QXVLGYMLPR DPRUWL]DFLMRV DSLPW\VH L YHLNVQL WDN JDOLPDDSVNDLLXRWLVXGDULXVIXQNFLMg[\]7DLDXWXULPH QHVDQGDXJRVRVNLUWXP URGLNOLXV ODLNRWDUSLR152.3 - 86.8 - 11.3 54.2; 2 laikotarpio: 155.4 - 89.4 - 11.7 54 7RGO UHLNLD DWOLNWL SDSLOGRPXVVNDLLDYLPXVNDGVNLUWXPXV SDYHUVWLVDQGDXJRPLV ODLNRWDUSLR 54.2 [(152.3 -86.8) / 152.3 0.43; 54.2 / (152.3 - 86.8) 0.827]; 2 laikotarpio atitinkamai - 155.4 * 0.425 * 0.823 54.3. SuGDULXVLWULMYHLNVQLIXQNFLMJDOLPDQXVWDW\WLMWDNJU\QRVLRVSURGXNFLMRVURGLNOLXL

*U\QRVLRVSURGXNFLMRVSULHDXJVO\JRMR-SUHNLQVSURGXNFLMRVDSLPLSDVLNHLWLPDV- (152.3 * 0.43 * 0.827)

WNVW/W- matHULDOLQLVQDXGDSLPLSDVLNHLWLPDV- (152.3 * 0.43 * 0.827)

-WNVW/W-QXVLGYMLPRDPRUWL]DFLMRVDSLPLSDVLNHLWLPDV- (152.3 * 0.43 *

0.827) -WNVW/WO SDGLGMXVL PDWHULDOLQL VQDXG LU QXVLGYMLPR DPRUWL]DFLMRV DSLPL PRQ PDLDX

SDJDPLQR WNVW /W JU\QRVLRV SURGXNFLMRV L QHLJLDP VLWXDFLM OP WDL MRJ MRMHSURGXNFLMRVDSLPWLVSDGLGMRGOHNVWHQV\YDXVYHLNVQLR

Pajamoms priskiriama realizXRWD SURGXNFLMD SDVODXJRV QHDWVLYHOJLDQW DSPRNMLP PRQHLVYDUEX QXVWDW\WL LU SLQLJ SODXN DSLPW 1XR M SULNODXVR PRQV ILQDQVLQ SDGWLV 3LQLJ SODXNRPVWXULWDNRVSDJDPLQWRVSUHNLQVSURGXNFLMRVNLHNLVUHDOL]XRWSDUGXRWEHWQHDSPRNWSUHNLGDOLHVSDVLNHLWLPDLJDWDYRVSURGXNFLMRVOLNXLSDVLNHLWLPDLVDQGO\MH

$SVNDLLXRNLPHSLQLJSODXNDSLPWSDJDOSDWHLNWXVVO\JLQLXVVNDLLXV.1OHQWHO

3.1OHQWHO3DUGDYLPURGLNOLDL

Rodiklis 1 laikotarpis 2 laikotarpis Koef. Pok\LDL3UHNLQSURGXNFLMDWNVW/W152.3 155.4 1.02 +3.1*DWDYRVSURGXNFLMRVOLNXLDLWNVW/W2.9 3.1 1.07 +0.25HDOL]XRWDEHWQHDSPRNWDWNVW/W24.5 22.1 0.9 -2.43LQLJSODXNRVWNVW/W149.8 155.1 1.04 +5.3

3LQLJSODXNSDGLGMLPXLWNVW/WWDNRVWXUMR-SUHNLQVSURGXNFLMRVDSLPWLHVSDGLGMLPDVWNVW/W

19

-JDWDYRVSURGXNFLMRVOLNXLSDGLGMLPDV-WNVW/W-UHDOL]XRWRVEHWQHDSPRNWRVSURGXNFLMRVVXPDMLPDVWNVW/W

OHQWHO6WUXNWULQLDLSRN\LDL

Pagaminta vnt 3UHNLQSURGXNFLMD3DJDOGDUERLPOXP3DJDOYHUW

Gaminys Technolo-ginis darboimlumasVal./vnt

KainaLt/vnt 1 laiko-

tarpis2 laiko-tarpis 1 laiko-

tarpis2 laiko-tarpis

1 laiko-tarpis

2 laiko-tarpis

A 36 396 18 37 648 1332 7128 14652B 28 332 30 31 840 868 9960 10292C 21 316 23 24 483 504 7268 7584D 14 284 34 16 476 224 9656 4544

Viso: 2447 2928 34012 37072

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

3DJDOQRUPDW\YLQWHFKQRORJLQGDUERLPOXP.dSUHNLQSURGXNFLMDSDGLGMRDUED SDJDOYHUW.v) - 1.09 arba 9 7DGGDUEDSLPWLHVSDGLGMLPDVYDODQGRPLVYLULMRYHUWLQDSLPW- SXQNWR 7DP WDNRV WXUMR VWUXNWULQLDL SRN\LDL 5RGLNOLDL SDGHGDQWLV MXRV YHUWLQWL SDURG\WL OHQWHOMH

$WVNLUR JDPLQLR VDQW\NLQLV GDUER LPOXPR NRHILFLHQWDV VXVNDLLXRMDPDV NDLS VDQW\NLV MR GDUERLPOXPR LU YHUWV %HQGUDV URGLNOLV DSVNDLLXRMDPDV SDO\JLQXV SUHNLQV SURGXNFLMRV DSLPW GDUEo VQDXGRPLV LU YHUWH 3HU ODLNRWDUS LV URGLNOLV SDGLGMR -0,0072) punkto. Tai reikia, jog /W SURGXNFLMRV SDJDPLQWL VXQDXGRMDPD YDO GDXJLDX GDUER 7DP WDNRV WXUMR SDVLNHLWLPDLVWUXNWURMH SDGLGMR $ JDPLQLR NXULR GDUER LPOXPR NRHILFLHQWDV DXNLDXVLDV O\JLQDPRML GDOLV LUVXPDMRJDPLQLRNXULRGDUERLPOXPRNRHILFLHQWDVHPLDXVLDVO\JLQDPRMLGDOLV

OHQWHO5RGLNOLO\JLQDPRMLGDOLV

/\JLQDPRMLGDOLVSDJDOYHUW Gaminys Santykinis darboimlumo koeficientas 1 laikotarpis 2 laikotarpis

A 0.091 (36/396) 20.9 39.5B 0.084 (28/332) 29.3 27.8C 0.066 (21/316) 21.4 20.4D 0.049 (14/284) 28.4 12.3

Viso: 1 laikotarpio - 0.072 (2447/34012)2 laikotarpio - 0.079 (2928/37072)

100 100

%HQGUDVWUXNWULQLSRN\LWDNDDSVNDLLXRMDPDSDGDXJLQXVODLNRWDUSLRSUHNLQVSURGXNFLMRVDSLPWYHUWLQHLUDLNDLGDUERVQDXGLUYHUWVGLQDPLNRVLQGHNVVNLUWXPR>1p x (Kv - Kd) ] : 34012 (1.09 - 1.197) -/W9DGLQDVLMHLQHEWVWUXNWULQLSRN\LPRQEWSDgaminusi 3639.3 Lt GDXJLDXSUHNLQVSURGXNFLMRV1HLJLDPDVWUXNWULQLSRN\LWDNDVXGDU (3639.3 : 34012).

20

5LQNRV VO\JRPLV GLGHO UHLNP WXUL VXWDUWLQL VLSDUHLJRMLP Y\NG\PDV 3LUPD WDL OHLGLDQXPDW\WL EVLP SODXN ULWPLNXP LU WXR SDJULQGX SODQXRWL ILQDQVLQL LWHNOL SDSLOG\P $QWUDPRQVXJHEDQWLODLNXY\NG\WLVXWDUWLQLXVVLSDUHLJRMLPXVJHULQDVDYRUHSXWDFLM6XSDWLNLPXSDUWQHULXODELDXEHQGUDXMDPD

21

Dekada Faktas Planas Faktas, nevirijant plano I 300 305 300II 320 305 305III 395 405 395

Viso: 1015 1015 1000

DUERSULHPRQLDQDOL]

3DJULQGLQLDLDSLEULPDLLUVSUHQGLQLDLDUERSULHPRQLSDQDXGRMLPRHIHNW\YXPDV6YDUELDXVLJDP\ELQLIRQGSDQDXGRMLPRURGLNOLDL9HLNVQLDLWXULQW\VWDNRVIRQGJURVURGLNOLXL9HLNVQLWDNRVVXVNDLLDYLPDVWDLNDQWGDXJLafaktorinius indeksus

NLQV YHLNORV DQDOL] JDOL EWL DWOLHNDPD QDJULQMDQW DWVNLUXV JDP\ERV YHLNVQLXV YHUWLQXVPRQV NRPSOHNVLQLXV URGLNOLXV LN\OD EWLQXPDV MXRV JLOLDX SDQDJULQWL 3DSUDVWDL SUDGHGDPD GDUERURGLNOLDQDOL]HNXULDSLPDGDUERSULHPRQLGDUERREMHNWRLUSDLRGDUERURGLNOLXV

DUERSULHPRQLSDQDXGRMLPRDQDOL]VXGDYLQLDLEWWRNLH -QXVWDW\WLLOJDODLNLRWXUWRVXGWLUGLQDPLNDNW\YLRVLRVLOJDODLNLRWXUWRGDOLHVDWQDXMLQLPRPRQVtechninio perginklavimo ir rekonVWUXNFLMRV QDXMRV WHFKQLNRV GLHJLPR UHQJLP PRGHUQL]DYLPR LUPRUDOLDLSDVHQXVLUHQJLPSDNHLWLPRWHPSXV - QXVWDW\WL JDP\ELQL SDMJXP LU SDJULQGLQL JDP\ELQL IRQG SDQDXGRMLPR URGLNOLXV IRQGJUIRQGLPOXPLUMXRVYHLNLDQLXVYHLNVQLus; -QXVWDW\WLGDUERSULHPRQLSDQDXGRMLPRWDNJDP\ERVVDYLNDLQRVLUNLWLHPVURGLNOLDPV

-QXVWDW\WLGDUERSULHPRQLSDQDXGRMLPRHIHNW\YXPHNVWHQV\YLULQWHQV\YUHQJLPSDQDXGRMLPRODLSVQ

DUER SULHPRQL SDQDXGRMLPR HIHNW\YXP DSLEGLQD LOJDODLNLR WXUWR QXVLGYMLPRDPRUWL]DFLMRV GDOLV SURGXNFLMRV YHUWMH , YLHQRV SXVV QXVLGYMLPR DWVNDLW\P DSLPWLV WXULWHQGHQFLM GLGWL QHV Y\NVWDQW WHFKQLNRV SDDQJDL UHQJLP YHUW N\OD , NLWRV SXVV WREXOMDQWWHFKQLNDLGLGMDUHQJLPGDUERQDXPDVLUSDJDPLQDPDGDXJLDXSURGXNFLMRVGONRO\JLQDPRMLGDOLVQXVLGYMLPRDWVNDLW\P SUHNVYHUWMHPDMD 7RNV PDMLPDV VXGDURHNRQRPLQHIHNWNXULV UHLNLDMRJPDMDJDP\ERVVQDXGRV

6YDUELDXVL SDJULQGLQL LOJDODLNLR WXUWR JDP\ELQL IRQG SDQDXGRMLPR URGLNOLDL \UD IRQGJUD LU IRQG LPOXPDV )RQG JUD DSVNDLLXRMDPD NDLS VDQW\NLV SDJDPLQWRV SURGXNFLMRV DSLPWLHVDUED JDXWR SHOQR SDSUDVWDL SHU PHWXV VX YLGXWLQH PHWLQH SDJULQGLQL JDP\ELQL IRQG YHUWH )RQGimlumas yUD DWYLUNLDV URGLNOLV IRQG JUDL -LV SDURGR JDP\ERV DSUSLQLPR IRQGDLV ODLSVQ $SLHIRQG SDQDXGRMLPR HIHNW\YXP VSUHQGLDPD L L URGLNOL GLQDPLNRV EHL VDQW\NLQV SDJULQGLQLJDP\ELQLIRQGHNRQRPLMRV

)RQG JURV IRQG LPOXPR URGLNOLDPV WXUL WDNRV NHOHW YHLNVQL %HQGUD IRQG JUDSULNODXVRQXRSURGXNFLMRVLHLJRV/WPDLQLUUHQJLPYHUWVNDLSSDJULQGLQLIRQGDNW\YLDLGDOLDLLU QXR PDLQ LU UHQJLP O\JLQDPRVLRV GDOLHV JDP\ELQL IRQG YLVXPRMH 0DLQ LU UHQJLP IRQGJUDDSLEGLQDGDUERSULHPRQLSDQDXGRMLPRHIHNW\YXP$QDOL]XRMDQWDLNLQDPDVLNRNLWDNWXUMRYHLNLDQL PDLQ LU UHQJLP IRQG JUD EHL HVDP UHQJLP LU PDLQ SDQDXGRMLPR NRHILFLHQWDV3DVWDUDVLVSULNODXVRQXRQHVXPRQWXRWLUVXPRQWXRWEHWQHYHLNLDQLUHQJLPLUPDLQDSLPWLHV

22

SDYDUERSULHPRQLSDQDXGRMLPRURGLNOLDL

OHQWHO)RQGJURVURGLNOLDL

Rodikliai I LAIKOTARPIS

II LAIKOTARPIS

NUKRYPIMAI

DINAMIKA

3URGXNFLMDWNVW/W 214 223 +9 1,0429LGXWLQLDLPHWLQLDLJDP\ELQLDLIRQGDLWNVW/W230 235 +5 1,022)RQGJUD/WSURGXNFLMRV0,93 0,95 +0,02 102,1

5H]HUYDL IRQG JUDL GLGLQWL DWVNOHLGLDPL GYLHP NU\SWLPLV UHQJLP QDXPR GLGLQLPR LU Mdarbo laiko panaudojimo gerinimo.

ApVNDLLXRNLPHIRQGJUSDJDOLXRVVO\JLQLXVGXRPHQLVOHQWHO6NDLLXRMDQW JUDQGLQLQL LQGHNV PHWRGX GO IRQG DSLPWLHV SDVLNHLWLPR JDXWD WNVW /W

(235 * 0,93 218,6 -RGOIRQGJURVSDVLNHLWLPRJDXWDWNVW/W- 218,6) produkcijos prieaugio (Viso - WNVW /W (NVWHQV\YXV YHLNVQ\V VXGDUR 52,4 (2,2 : 4,2*100) , o intensyvus 47,6 .

)RQGJURVURGLNOWDNRMDVWUXNWULQLDLSRN\LDL6O\JLQLDLVVNDLLDYLPDLVJDOLPDSDLOLXVWUXRWLSDGDOLQLILOLDOYHLNORVWDNEHQGUDPIRQGJURVURGLNOLXLLUOHQW

OHQWHO6WUXNWULQLSRN\LURGLNOLDL

Produkcijos apimtis 9LGXWLQJDP\ELQLIRQGYHUW)RQGJUDI laikotarpis II laikotarpis

Pada-linys I laik.

WNVW/WII laik. WNVW/W

Indeks. WNVW/WLyg.d. WNVW/WLyg.d.

Indeks.

I laik. II laik. Indeks.

1 1258 1298 103.2 395 53.8 398 57 100.8 3.18 3.26 102.52 281 304 108.2 24 3.3 25 3.6 104.2 11.71 12.16 103.8

9HLNLDQLUHQJLPlaiko panaudojimo

koeficientasValandos idirbis/WYHLNLDQL

UHQJLP

Produkcijos ieiga/WYHLNLDQLUHQJLP

(VDPUHQJLPpanaudojimo koeficientas

Produkcijos ieiga1 Lt

HVDPUHQJLP

9LGXWLQUHQJLPYHUW

UHQJLPYHUWVkoeficientas bendroje LOJDODLNLRWXUWRYHUWMH

9LGXWLQQXVLGYMLmo (amortizacijos) norma

Ilgalaikio turto YLGXWLQYHUW

Ilgalaikio turto IRQGJUD

1XVLGYMLPR(amortizacijos) suma

produkcijos savikainoje

1XVLGYMLPR(amortizacijos) dalis SURGXNFLMRVYHUWMH

Produkcijos YHUW

23

3 630 615 97.6 315 42.9 275 39.4 87.3 2 2.24 112Viso: 2169 2217 102.2 734 100 698 100 95.1 2.95 3.18 107.8

%HQGUD YLV SDGDOLQL IRQG JURV URGLNOLR GLQDPLND DSLEGLQDPD NLQWDPRV VXGWLHV LQGHNVXLV LQGHNVDV DWVSLQGL YHLNVQL WDN URGLNOLXL- URGLNOLR SDVLNHLWLP GO MR O\JLR DWVNLUXRVHpadaliniuose SDGLGMLPRDUVXPDMLPREHLVWUXNWULQYHLNVQW\DWVNLUSDGDOLQLO\JLQDPRVLRVGDOLHVJDP\ELQL IRQG YHUWMH SDVLNHLWLP )RQG JURV URGLNOLV GO MR O\JLR SDVLNHLWLPR PV SDY\]G\MHSDGLGMLPRDWVNLUXRVHSDGDOLQLXRVHVXGDUR[16 x 24 + 2.24 x 315 2285.14 : 734 LRYHLNVQLRWDND- 2.95 GOVWUXNWURVSDVLNHLWLPR- 2.95) - 0.16 0.07.

*DP\ELQL IRQG ENO DSLEGLQD M QXVLGYMLPR LU WLQNDPXPR URGLNOLDL 1XVLGYMLPRNRHILFLHQWDVDSVNDLLXRMDPDVSDO\JLQXVQXVLGYMLPRDPRUWL]DFLMRVVXPVXJDP\ELQLIRQGSLUPLQHYHUWH 7DL OHLGLD QXVWDW\WL SRN\LXV SHUNHOLDQW M YHUWV GDO SDJDPLQWR SURGXNWR VQDXGDV7LQNDPXPR NRHILFLHQWDV QXVWDWRPDV SDO\JLQXV OLNXVL JDP\ELQL IRQG YHUW VX M Sirmine verte arba DWPXV L YLHQHWR QXVLGYMLPR NRHILFLHQW LV NRHILFLHQWDV QXVWDWR W JDP\ELQL IRQG GDO NXUL GDUQUDSHUNHOWDSDJDPLQWRSURGXNWRYHUW

OHQWHO*DP\ELQLIRQGMXGMLPRURGLNOLDL

Rodikliai Laikotarpio pradioje

3DGLGMLPas 6XPDMLPDVLaikotarpio pabaigoje

Nukrypimai

*DP\ELQLDLUHQJLPDLWNVW/W438 58 53 443 53DVWDWDLLUVWDWLQLDLWNVW/W115 17 8 124 9

*DP\ELQLIRQGMXGMLPDSLEGLQDDWQDXMLQLPRLUQHWHNLPRNRHILFLHQWDL3LUPDVLVNRHILFLHQWDVVXVNDLLXRMDPDV NDLS VDQW\NLV QDXM IRQG YHUWV VX M SLUPLQH YHUWH ODLNRWDUSLR SDEDLJRMH DQWUDVLV-NDLS VDQW\NLV QHWHNW QXUD\W SDUGXRW IRQG YHUWV VX M SLUPLQH YHUWH ODLNRWDUSLR SUDGLRMH LHNRHILFLHQWDLSDURGRJDP\ELQLIRQGMXGMLPRLQWHQV\YXPGam\ELQLIRQGMXGMLPJDOLPDSDLOLXVWUXRWLVO\JLQLDLVGXRPHQLPLVLUOHQW

*DP\ELQLUHQJLPDWQDXMLQLPRNRHILFLHQWDVDUED .*DP\ELQLUHQJLPQHWHNLPRNRHILFLHQWDVDUED .Gilesnei analizei atlikWLWLNVOLQJDLVLDLNLQWLJDP\ELQLIRQGSDGLGMLPR-VXPDMLPRSULHDVWLV

W\ NLHN M QXUD\WD GO PRUDOLQLR DU IL]LQLR QXVLGYMLPR NRNLD JDP\ELQL IRQG VWUXNWUD DU GLGHOSDVHQXVL UHQJLP O\JLQDPRML GDOLV LU SDQ 6YDUEXV URGLNOLV \UD LU DNW\YLRV JDP\ELQL IRQG GDOLHVVDQW\NLVMRNLWLPRWHQGHQFLMD0VSDY\]G\MHLVVDQW\NLVODLNRWDUSLRSUDGLRMHVXGDU- 89.6 [43 * (43+5)], laikotarpio pabaigoje - 91.1 W\SDGLGMR

1XVWDWDQW JDP\ELQL IRQG SDQDXGRMLPR UH]XOWDW\YXP DSVNDLLXRMDPL Hkstensyvaus, LQWHQV\YDXV LU LQWHJUDOLQLR SDQDXGRMLPR NRHILFLHQWDL (NVWHQV\YXV IRQG SDQDXGRMLPR NRHILFLHQWDVDSVNDLLXRMDPDV NDLS DWLGLUEW UHQJLPDLV YDODQG VDQW\NLV VX MRPV VNLUWX NDOHQGRULQLX ODLNX.DOHQGRULQLV UHQJLP QDXGRMLPR ODLNDV QXVWDWRPDV Sagal tai, kiek skirta laiko darbui ir pertraukoms LUSDY

SDY.DOHQGRULQLVUHQJLPSDQDXGRMLPRODLNDV

KalendoriQLVUHQJLPSDQDXGRMLPRODLNDV

1XPDW\WDVUHQJLPGDUERODLNDVNedarbo dienos

Pertraukos

Normatyvinis darbo laikas Darbo laiko nuostoliaiQRUPDW\YULERVH

Faktikas darbo laikas Faktiki darbo laiko

24

(NVWHQV\YXV UHQJLP SDQDXGRMLPR NRHILFLHQWDV OHLGLD QXVWDW\WL NLHN GDUER ODLNR EXYRSDQDXGRWL UHQJLPDL ,QWHQV\YXV SDQDXGRMLPR NRHILFLHQWDV JDOLQD QXVWDW\WL NDLS EXYR SDQDXGRWDVUHQJLP JDOLQJXPDV 3DVWDUDVLV NRHILFLHQWDV DSVNDLLXRMDPDV SDGDOLMXV IDNWLN LGLUE SURGXNFLMRVNLHN WHQNDQW UHQJLP GDUER YDODQGDL L SODQLQLR LGLUELR DUED YLHQR ODLNRWDUSLR LGLUE L NLWR,QWHJUDOLQLV NRHILFLHQWDV QXVWDWRPDV SDGDXJLQXV HNVWHQV\Y LU LQWHQV\Y UHQJLP SDQDXGRMLPRNRHILFLHQWXV$SVNDLLXRNLPHLXRVNRHILFLHQWXVLUOHQW

OHQWHOUHQJLPSDQDXGRMLPRURGLNOLDL

NukrypimaiRodikliai 1 laikotarpis 2 laikotarpis$EVROLXWVSantykiniai

9LGXWLQLVUHQJLPVNDLLXV 5 6 1 +20 $WLGLUEWDUHQJLPYDODQG800 860 60 +7.5 UHQJLPXLWHQNDYDODQG 160 143.3 -16.7 0.8963URGXNFLMDWNVW/W 214 223 9 +4.2 UHQJLPRLGLUELVWNVt. Lt 42,800 37,167 -5,633 0.8683URGXNFLMRVNLHNLVYDOUHQJLPGDUER/W267.5 259.3 -8.2 0.969

, SDWHLNW GXRPHQ JDOLPD SDGDU\WL LYDG MRJ UHQJLP SDQDXGRMLPR NRHILFLHQWDL SDEORJMR9LGXWLQLNDLYLHQDVUHQJLPDVODLNRWDUS\MHGLUER PDLDX10.4 YDODQGGOWRHNVWHQV\YXVUHQJLPSDQDXGRMLPR NRHILFLHQWDV \UD PDHVQLV QHL LU VXGDUR 3URGXNFLMRV YDO UHQJLP GDUERpagaminta 3,1 PDLDX GO NR LQWHQV\YXV UHQJLP SDQDXGRMLPR NRHILFLHQWDV WDLS SDW QHYLULMR LUsudaro 0.969. Integralinis koeficientas sudaro - 0.868 (0.896 x 0.969).

.DGQXVWDW\WLJDP\ELQLIRQGWDNSURGXNFLMRVDSLPWLHVSDVLNHLWLPXLVXGDURPRVQDJULQMDPODLNRWDUSLHLOXWV

1 laikotarpis - 5 * 160 * 267.5 WNVW/W2 laikotarpis - 6 * 143.3 * 259.3 WNVW/W3URGXNFLMRVDSLPWLVSDVLNHLW-GOUHQJLPVNDLLDXVSDGLGMLPR- (5 * 160 * 267.5) WNVW/W- GO UHQJLPXL WHQNDQL YDODQG VNDLLDXV VXPDMLPR - (5 * 160 *

267.5) -WNVW Lt.;-GOUHQJLPRGDUERYDODQGRVLGLUELRVXPDMLPR- (5 * 160 * 267.5) -6.6

WNVW/WPatikrinimas: 42,8 - 22,3 6,6 WNVW/W7RNVUH]XOWDWDVQHWLNVOXVQHVSURGXNFLMRVDSLPWLV

SDGLGMRWNVW/W

4.4. Tiksliau gaOLPD VXVNDLLXRWL WDLNDQW GDXJLDIDNWRULQLXV LQGHNVXV SDJDO IRUPXOHVa a0 * (Ja -1); b a0 * Ja (Jb -1); c a0 * Ja *Jb(Jc -1), kur a0 - 1 laikotarpio produkcijos apimtis, J -DWLWLQNDPURGLNOLSULHDXJLRLQGHNVDL6NDLLDYLPXVSUDGHGDPHQXRHNVWensyvaus veiksnio.

1 laikotarpis - 5 * 160 * 267.5 WNVW/W2 laikotarpis - 6 * 143.3 * 259.3 WNVW/W6NLUWXPDVWNVW/WIndeksai 1,2 0,896 0,969 Produkcijos aSLPWLVSDVLNHLW-GOUHQJLPVNDLLDXVSDGLGMLPR-a ) 214 * 0.2 WNVW/W

-GOUHQJLPXLWHQNDQLYDODQGVXPDMLPR-b) 214 * 1.2 * -0.104 -WNVW/W - GO UHQJLPR GDUER YDODQGRV LGLUELR VXPDMLPR -c) 214 * 1.2 * 0.896 * -0,031 -7,1 WNVW/W Patikrinimas: 42,8 26,7 - 7,1 WNVW/W

25

DUERREMHNWRDQDOL]

3DJULQGLQLDLDSLEULPDLLUVSUHQGLQLDL5.1. Apibendrinantis darbo objekto panaudojimo rodiklis;5.2. VLGXWLQLVDWVDUJG\GLV6DQW\NLQLVDWVDUJO\JLV$WVDUJDS\YDUWXPRNRHILFLHQWDV$WVDUJDS\YDUWXPRJUHLWLV

DUERREMHNWRDQDOL]VXGDYLQLDLEWWRNLH-QXVWDW\WLPRQVDSUSLQLPRO\JEWLQDLVDWVDUJLWHNOLDLV- iaikinti virQRUPDW\YLQLXVDUGHILFLWLQLXVDWVDUJLWHNOLXV-QXVWDW\WLWLHNLDPDWVDUJDSLPWNRN\EULQJXPWLHNLPRULWPLQJXP-LVLDLNLQWLDUVDYDODLNLDLVXGDURPRVVXWDUW\VGODWVDUJWLHNLPR-QXVWDW\WLDWVDUJWUDQVSRUWDYLPRLUSDUXRLPRLODLGDV-QXVWDW\WLUDFLRQDODXVDWVDUJVXQDXGRMLPRURGLNOLXV-QXVWDW\WLQXRVWROLXVVXVLGDULXVLXVGODWVDUJSHUULDYLPRGOSUDVWRY

-QXVWDW\WLDWVDUJSDQDXGRMLPRWDNRVURGLNOLXVSURGXNFLMRVDSLPLDLVDYLNDLQDL

$SLEHQGULQDQLX GDUER REMHNWR SDQDXGRMLPR URGLNOLX \UD SDJDPLQWRV SURGXNFLMRV YHUWVVDQW\NLV VX MDL SDJDPLQWL VXQDXGRW DWVDUJ PHGLDJ YHUWH 7DL PHGLDJ JURV MDP SULHLQJDV-PHGLDJLPOXPRURGLNOLV

3DJULQGLQLDLGDUERREMHNWRDQDOL]VURGLNOLDLSDURG\WLSDYHLNVOH

12OHQWHO$WVDUJPHGLDJJURVURGLNOLDL

Rodiklai 1 laikotarpis 2 laikotarpis Nukrypimai Dinamika 3URGXNFLMDWNVW/W513 538 + 25 104.9$WVDUJYHUWWNVW/W234 240 + 6 102.60HGLDJJUDWNVW/W, 2,192 2,242 +0,05 102.3

$WVDUJsunaudojimo koeficientas

6XQDXGRWDWVDUJ

PHGLDJYHUW

NaudingaiSDQDXGRWDWVDUJ

koeficientas

$WVDUJYHUWVdalis bendroje darbo objekto

Produkcijos ieiga

/WDWVDUJ

Sunaudoto darbo objekto

YHUW

Produkcijos ieiga 1 Lt darbo objektui

(mediaJJUD

Produkcijos YHUW

DUERREMHNWRGDOLVSURGXNFLMRVYHUWMHPHGLDJLPOXPDV

26

SDY3DJULQGLQLDLGDUERREMHNWRDQDOL]VURGLNOLDL

$SVNDLLXRNLPHDWVDUJPHGLDJJUSDJDOVO\JLQLXVGXRPHQLVLUOHQWO DWVDUJ DSLPWLHV SDVLNHLWLPR SURGXNFLMRV DSLPWLV SDGLGMR WNVW /W * 2,192

R GO PHGLDJ JURV SDVLNHLWLPR SDGLGMR WNVW /W 240 * 2,192). Ekstensyvus veiksnys sudaro - 53.1 , o intensyvus - 46.9 .

6O\JLQ DWVDUJ HNRQRPLMD - [ WNVW /W 7DL UHLNLD NDG SDJDPLQWL laikotDUS\MHSURGXNFLMQHVLNHLLDQWPHGLDJJUDLUHLNWSDSLOGRPDLWNVW/WDWVDUJ

.DG WRO\JLDL Y\NW JDP\ERV SURFHVDV EWLQD WXUWL DOLDY PHGLDJ DWVDUJDV -DV DSLEGLQDHVDPLUYLGXWLQLDWVDUJURGLNOLDL(VDPDWVDUJURGLNOLVOHLGLDDSVNDLLXRWLNLWXVURGLNOLXVVXVLMXVLXVVX DWVDUJRPLV LV URGLNOLV QXVWDWRPDV VWDWLVWLQLDLV PHWRGDLV NRQNUHLDL GDWDL GDQLDXVLD ODLNRWDUSLRSUDGLDL DU SDEDLJDL QDWULQH LUDLND LU GLHQRPLV 3DVWDUDVLV URGLNOLV DSVNDLLXRMDPDV SDGDOLjXV HVDPatsarg NLHN L M VXQDXGRMLPR GLHQRV QRUPRV 3DY\]GLXL WXULQW W DOLDY HVDQW M GLHQRVVXQDXGRMLPR QRUPDL W HVDP DWVDUJ XWHNV GLHQ $WOLNXV WRNLXV DSVNDLLDYLPXV ODLNRWDUSLRSDEDLJDLWXUVLPHDSVLUSLQLPRDWVDUJRPLVURGLNO

9LGXWLQLDWVDUJURGLNOLVSDURGRYLGXWLQIDNWLNDWVDUJG\GSHUQDJULQMDPODLNRWDUS-LV QXVWDWRPDV DSVNDLLXRMDQW YLGXUNLXV 3DJDO FKURQRORJLQLR YLGXUNLR IRUPXO 0 (M1/2+M2+...+Mn/2)/n - YLGXWLQV DWVDUJRV SHU GHNDG HVDQW WRNLHPV VO\JLQLDPV VNDLLams: 268, EW WNVW/W

PRQVQHSHUWUDXNLDPDLYHLNODLWXULWDNRVDWVDUJVXNRPSOHNWDYLPDVW\MNLHNLVDWLWLQNDPRPLVSURSRUFLMRPLV LV URGLNOLV DSVNDLLXRMDPDV SDJDO IRUPXO .k 6 Mn*Kk*k / 6 Mf*k, kur Mn ir Mf -mediagos (aliavos); Mk - NRPSOHNWLQ DWVDUJ GDOLV N- DOLDY NDLQD 6XNRPSOHNWDYLPR URGLNOLRDSVNDLLDYLPRYDULDQWDVSDWHLNWDVOHQWHOMH

OHQWHO$WVDUJVXNRPSOHNWDYLPRURGLNOLDL

aliavos(t)

9LGXWLQ DWVDUJnorma (Mn)

9LGXWLQV IDNWLNRVatsargos (Mf)

$SVLUSLQLPRatsargomis

.RPSOHNWLQ DWVDUJdalis (Mk)

aliavos kaina Lt

A 1500 1630 108.7 1125 17B 2300 2280 99.1 1725 215C 400 300 75 300 35

.RPSOHNWLQ DWVDUJ GDOLV DSVNDLLXRMDPD SDGDXJLQXV YLGXWLQ DWVDUJ QRUP L NRPSOHNWRlyginamosios dalies, pavyzdiui 75 . Sukomplektavimo koeficientas Kk (1125*17 + 1725*215 + 300*35) / (1630*17 + 2280*215 + 300*35) LV URGLNOLV SDURGR MRJ NRPSOHNWLQ GDOLV YLVRMHDOLDYYHUWMHVXGDUR . Kita daOLVDWVDUJ\UDQHNRPSOHNWLQ

Sukomplektavimo koeficientas gali svyruoti nuo 0 iki 1 (100 -HLJXSHUQDJULQMDPODLNRWDUSDWVDUJGDO\MHSDVWRYLDLQHEXYRNRPSOHNWXRMDPRVDOLDYRVWXRPHWVXNRPSOHNWDYLPRNRHILFLHQWDVEXVjeigu komplektuojamos aliaYRVQHNDUWQHSULWUNRNRHILFLHQWDVEXV

.LWURGLNOLDSVNDLLDYLPDV

6DQW\NLQLV DWVDUJ O\JLV DWVDUJ LPOXPDV DSVNDLLXRMDPDV NDLS YLGXWLQL DWVDUJ LUSURGXNFLMRV DSLPWLHV VDQW\NLV URGLNO JDOLPD DSVNDLLXRWL YHUWLQH SLQLJLQH DUED VDntykine SURFHQWDLVLUDLND3DJDOMQXVWDWRPDNLHNDWVDUJWHQND/WSURGXNFLMRV

$WYLUNLDV URGLNOLV- DWVDUJ DS\YDUWXPR NRHILFLHQWDV DSVNDLLXRMDPDV NDLS SURGXNFLMRVDSLPWLHV LU YLGXWLQL DWVDUJ VDQW\NLVApyvartumo koeficientas parodo kieN NDUW DOLDY DWVDUJRVSDVLNHLW QDXMRPLV .XR VSDUWHVQ DWVDUJ DS\YDUWD WXR JUHLLDX UHDOL]XRMDPRV SUHNV LDP URGLNOLXLWXULWDNRVQDJULQMDPDVSHULRGDV9LHQDVGDO\NDVNDLDWVDUJRVDSVLYHULDNDUWXVSHUPQHVLUNLWDVNDLMRVDSVLYHULDNDUWXVSHUNHWYLUW$QWUXDWYHMXDWVDUJDS\YDUWXPDVPDHVQLVNDUWXV

27

9LGXWLQYLHQRVDWVDUJDS\YDUWRVWUXNPGLHQRPLVDS\YDUWXPRODLNDVDSVNDLLXRMDPD1. dalijDQWQDJULQMDPRODLNRWDUSLRNDOHQGRULQLGLHQVNDLLLDS\YDUWRVVNDLLDXV2. dalijDQWYLGXWLQHVDWVDUJDVLGLHQRVSDUGDYLPDSLPWLHV3. dalijDQW YLGXWLQL DWVDUJ VDQGDXJ VX QDJULQMDPR ODLNRWDUSLR GLHQ VNDLLXPL L EHQGURV

SDUGDYLPDSLPWLHVLVURGLNOLVSDURGRNLHNGLHQDOLDYRVEQDDWVDUJRVHW\SHUNLHNODLNRMRVSUDHLQDYLVXV VDQGOLDYLPR JDP\ERV HWDSXVJDYLPDVo perdirbimas o SDUGDYLPDV$S\YDUWXPRVSDUWMLPDVOWMLPDVVXVNDLLXRMDPDVSDO\JLQDQWVNLUWLQJODLNRWDUSLURGLNOLO\JLXV

6XVNDLLXRNLPHDWVDUJDS\YDUWXPRJUHLWSDJDOLXRVVO\JLQLXVGXRPHQLVLr. 14 lent.).

$WVDUJHNRQRPLMJDOLPDVXVNDLLXRWLEGDLVSDGDXJLQXVYLHQRVGLHQRVUHDOL]DFLMRVDSLPWLYLHQRVDS\YDUWRVWUXNPVSDVLNHLWLPR-4.5 x

(1200/90) -WNVW/WNDLSVNLUWXPDVWDUSIDNWLNYLHQRODLNRWDUSLRYLGXWLQLDWVDUJLUVXVNDLLXRWSDJDOSUDMXVLR

ODLNRWDUSLRO\J- 1200/4 -WNVW/W SDGDXJLQXV DWDVNDLWLQLR ODLNRWDUSLR UHDOL]DFLMRV DSLPW L VO\JLQLR DWVDUJ O\JLR SDVLNHLWLPR

(20 - 25) x 1200 : 100 -WNVW/W

OHQWHO$WVDUJDS\vartumo rodikliai

Rodikliai I KETVIRTIS

II KETVIRTIS

INDEKSAI

3URGXNFLMD1SDUGDYLPDLWNVW/W1040 1200 1.159LGXWLQVDWVDUJRV0vWNVW/W 260 240 0.926O\JLQLVDWVDUJO\JLV (Mv : N) 25 20 0.8$WVDUJDS\YDUWXPRNRHILFLHQWDV.a), dienos (N : Mv) 4 5 1.259LHQRVDS\YDUWRVWUXNP.ap), dienos (90 ketv. dienos : Ka) 22.5 18 0.8

$WVDUJ SDQDXGRMLPR HNRQRPLQLV HIHNW\YXPDV VXVNDLLXRMDPDV SDGDOLjXV DWVDUJ HNRQRPLM Lrealizacijos apimties: 60 : 1200 WNVW /W LR URGLNOLR HNRQRPLQ SUDVP WD MRJ MLV DWVSLQGLVO\JLQDWVDUJHNRQRPLMW\NLHNNLHNYLHQDPSURGXNFLMRVSDUGDYLPOLWXLVXWDXS\WDPHGLDJPVpavyzdyje - 5 ct).

6XVNDLLDYXV DWVDUJ DS\YDUWRV JUHLW JDOLPD QXVWDW\WL YHLNVQLXV WXULQLXV WDNRV DS\YDUWDL$S\YDUWDSDVSDUWMR

GOSURGXNFLMRVUHDOL]DFLMRVDSLPWLHVSDVLNHLWLPR[- (260 X 90 / 1040) - 3 dienos;

GOYLGXWLQLDWVDUJSDVLNHLWLPR[- (260 x 90 / 1200) -1.5 dienos.3DJDOWUDGLFLQ NRQFHSFLM SODQXRMDQW DWVDUJMXGMLP QXVWDWRPD RSWLPDOL M NDXSLPR QRUPD

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

$WVDUJDS\YDUWXPRJUHLLRSDVLNHLWLPJDOLPDVXVNDLLXRWLSDO\JLQXVDS\YDUWRVWUXNP0VSDY\]G\MH,,NHWYLUW\MHDS\YDUWRVJUHLWLVSDGLGMR22.5 - 18 GLHQRV$S\YDUWRVSDVSDUWMLPDVVXPDLQD DWVDUJ SRUHLN GO NR SDGLGMD JDP\ERV LU FLUNXOLDFLMRV VIHU HIHNW\YXPDV (VDQW GLGHVQLDPDWVDUJDS\YDUWRVJUHLLXLMPDLDXsunaudojama.

28

*DOLPD LU NLWD DWVDUJ YDOG\PR NRQFHSFLMD SUDGLQLQNDL MDSRQDL 3DJDO M DWVDUJRV PRQMHQHNDXSLDPRV R GLUEDPD QXR UDW 7RNLD DWVDUJ YDOG\PR SROLWLND GXRGD PRQHL HNRQRPLQ QDXGQHV QHXDOGRPRV DS\YDUWLQV ORV 7DLDX WDP EWLQL SDWLNLPL WLHNMDL VXJHEDQW\V WLNVOLDL SDJDOVXGHULQWXV JUDILNXV SULVWDW\WL DWVDUJDV LUEDQW QXR UDW QHJDOLPL MRNLH VXWULNLPDL WLHN SDLRV PRQVGDUEHWLHNWLHNMGDUEH

1HVWDELOLRV HNRQRPLNRV VO\JRPLV UHWD NXUL PRQ VXJHEW GLUEWL QXR UDW WRGO WLNVOLQJDVXGDU\WL DWVDUJ QRUPDW\YXV W\ QXPDW\WL RSWLPDOLXV M G\GLXV $QDOLWLN XGDYLQ\V QXVWDW\WL DUPRQMH NDXSLDVL YLUQRUPDW\YLQV DWVDUJRV" 7RNLRV DQDOL]V SDY\]GLX JDOL EWL SUHN\ERV PRQ6NDLLDYLPDLSDWHLNWLOHQWHOMH

OHQWHO$WVDUJapyvartumo rodikliai

3UHNLJUXSV

3UHNLDS\YDUWDWNVWLt

Nustatyta norma Atsargos laikotarpio pabaigoje

Nukrypimai 1RUPY\NG\P

SHUPQdienos dienomis WNVW/Wdienomis WNVW/Wdienomis WNVW/W1 2 3 (2:30) 4 5 (3*4) 6 (7:3) 7 8 (6-4) 9 10A 610 20.3 10 203 10.3 210 +0.3 +7 103.4B 300 10 7 70 6.5 65 -0.5 -5 92.8

3UHNL DS\YDUWD GLHQRPLV VXVNDLLXRMDPD GDOLjDQW PQHVLR DS\YDUW L GLHQ VNDLLDXV1RUPDWNVW/WQXVWDWRPDSDGDXJLQXVGLHQRVDS\YDUWLQXVWDW\WRVGLHQRVQRUPRV$WVDUJRVODLNRWDUSLRSDEDLJRMH GLHQRPLV VXVNDLLXRMDPRV GDOLjDQW M DSLPW YHUWLQH SLQLJLQH LUDLND L SUHNL DS\YDUWRVdienomis.

DUERDQDOL]

3DJULQGLQLDLDSLEULPDLLUVSUHQGLQLDL6.1. Darbo panDXGRMLPRLUGDUERMJRVURGLNOLDL6.2. Darbo efektyvumo rodikliai;6.3. Darbo naumo rodikliai;6.4. Darbo laiko apskaita;6HSW\QLYHLNVQLWDNRVUH]XOWDWXLDSVNDLLDYLPDV

DUER DQDOL] VXVLGHGD L GDUER LU GDUER XPRNHVLR DQDOL]V LRV DQDOL]V SDJULQGLQLDLXGDYLQLDLEWWRNLH

GDUERMJRVSDQDXGRMLPDV -QXVWDW\WLGDUEXRWRMVNDLLVXGWVWUXNWUMNYDOLILNDFLMRVO\JJDOLP\EMNHOWL -QXVWDW\WLGDUERODLNRSDQDXGRMLPRHIHNW\YXPLUJDOLP\EMGLGLQWL - nustatyWLGDUEXRWRMMXGMLPRIRUPDVGLQDPLNLUSULHDVWLV -QXVWDW\WLGDUEXRWRMVNDLLDXVWDNSURGXNFLMRVGLQDPLNDLGDUERQDXPRNOLPDV -QXVWDW\WLGDUERQDXPRO\JPRQVPDVWXEHLDWVNLUSDGDOLQLPDVWX -QXVWDW\WLURGLNOLNLWLPRWHQGHQFLMO\JLQDQWVXSUDMXVLXODLNRWDUSLX -SDO\JLQWLGDUERQDXPRURGLNOLXVVXDQDORJLNRPLVPRQPLV -QXVWDW\WLYHLNVQLXVWXULQLXVWDNRVGDUERQDXPRO\JLXL -QXVWDW\WLUH]HUYXVGDUERQDXPRNOLPXLGDUERXPRNHVLRNLWimas: -QXVWDW\WLGDUERXPRNHVLRIRUPLUVLVWHPSDJUVWXP -QXVWDW\WLGDUERXPRNHVLRG\GLRLUGLQDPLNRVURGLNOLXVPRQVPDVWXEHLDWVNLUSDGDOLQLmastu; -QXVWDW\WLGDUERXPRNHVLRG\GLRLUGDUEXRWRMVNDLLDXVWDNQDXGRMDQWGDUERXPRNHVLRIRQG -QXVWDW\WLSUHPLMDYLPRVLVWHPRVHIHNW\YXP

29

- QXVWDW\WL GDUER XPRNHVLR DXJLPR WHPSXV SDO\JLQDQW MXRV VX GDUER QDXPR DXJLPRtempais;

- QXVWDW\WL UH]HUYXV GLGLQDQW GDUER XPRNHVLR IRQGR QDXGRMLPR HIHNW\YXP GDUERuPRNHVLRNLOLPRWHPSDLWXULDWVLOLNWLQXRSURGXNFLMRVDSLPWLHVDXJLPRWHPS

3DJULQGLQLDLGDUERDQDOL]VURGLNOLDLMWDUSXVDYLRU\LDLSDURG\WLSDYHLNVOH

11 pav. 3DJULQGLQLDLGDUERDQDOL]VURGLNOLai.

$SLEHQGULQDQWLVGDUERSDQDXGRMLPRURGLNOLV\UDGDUERXPRNHVLRVXSULVNDLW\PDLV GDOLV SURGXNFLMRV YHUWMH 3DJULQGLQLX GDUER MJRV SDQDXGRMLPR HIHNW\YXPR URGLNOLV \UDGDUER QDXPDV LV URGLNOLV QXVWDWRPDV DSVNDLLXRMDQW UHDOL]XRWRV SURGXNFLMRV DSLPWLHV VDQW\N VXGLUEDQLMVNDLLXPL$WYLUNWLQLXVDQW\NLXDSVNDLLXRMDPDVGDUERLPOXPRURGLNOLV

$SLHGDUERHIHNW\YXPVSUHQGLDPDLLURGLNOL - darbo naumo augimo tempai;-SURGXNFLMRVSULHDXJLVGOdarbo naumo kilimo;-VDQW\NLQGDUERMJRVHNRQRPLMD-VDQW\NLQGDUERXPRNHVLRIRQGRHNRQRPLMD-GDUERQDXPRURGLNOLGLQDPLNRVVDQW\NLVVXGDUERXPRNHVLRURGLNOLGLQDPLND

1RUPXRMDPGDUEkoeficientas

1RUPSHULUMimo koeficientas

9LGXWLQLGLUELRnorma

Vidutinis darbininko valandinis darbonaumas

Vidutinis darbininko darbo dienos naumas

DUERGLHQpanaudojimo koeficientas

DUERYDODQGpanaudojimo koeficientas

9LGXWLQLVGDUELQLQNVNDLLXV

DarELQLQNO\JLQDPRMLGDOLVGLUEDQLM

Vidutinis darbininko naumas SHUQDJULQMDP ODLNRWDUS

9LGXWLQLVGLUEDQLMVNDLLXV

Produkcijos apimtis

Vidutinis darbuotojo naumas SHUQDJULQMDP ODLNRWDUS

Gamybinio personalo darbo umokHVLRVXPD

Vidutinis 1 darbuotojo darbo umokestis

DUERXPRNHVLRGDOLVSURGXNFLMRVYHUWMH

30

$SVNDLLXRNLPHGDUERQDXPSDJDOVO\JLQLXVGXRPHQLVLUOHQW*DXWDV SURGXNFLMRV SULHDXJLV GO GDUEXRWRM VNDLLDXV SDGLGMLPR- WNVW /W

8,560) -WNVW/W[@RGOGDUERQDXPRSDGLGMLPRWNVW/WEkstensyvus veiksnys sudaro 59,3 , o intensyvus 40,7 6O\JLQ GDUER HNRQRPLMD VO\JLQLRdarbuotojo (27 $SVNDLLXRMDQW GDUER QDXPR URGLNOLXV WLNVOHVQ UH]XOWDW JDXVLPH MHLVNDLLXRVLPH YDODQGLQ GDUER QDXP QHV WDL OHLGLD DWVLULERWL QXR QHYLHQRGRV GDUER GLHQRV PQHVLRWUXNPV 7DUS PHWLQLR GDUER QDXPR LU YDODQGLQLR GDUER QDXPR URGLNOL \UD VLWHUS HNVWHQV\YVYHLNVQLDL GDUER GLHQ VNDLLXV PHWXRVH YLGXWLQ GDUER GLHQRV WUXNP JDP\ELQLR SHUVRQDOR VWUXNWUDJDP\ELQLR SHUVRQDOR O\JLQDPRML GDOLV YLV GDUEXRWRM VNDLLXMH YLV WDL UHLNLD DWNUHLSWL YDG\ELQLQNGPHV

OHQWHODarbo naumo rodikliai

Rodikliai I laikotarpis II laikotarpis Nukrypimai Dinamika 3URGXNFLMDWNVW/W 214 243 +29 113.5DUEXRWRMVNDLLXV 25 27 + 2 108Darbo naumas Lt. 8560 9000 +440 105.1

$SVNDLLXRMDQWGDUERQDXPRURGLNOLXVWLNVOHVQLXVUH]XOWDWXVJDXVLPHMHLVNDLLXRVLPHYDODQGLQGDUERQDXPQHVWDLOHLGLDDWVLULERWLQXRHNVWHQV\YLYHLNVQL7DUSPQHVLRPHWLQLRGDUERQDXPRir valandinio darbo QDXPR URGLNOL \UD VLWHUS HNVWHQV\YV YHLNVQLDL GDUER GLHQ VNDLLXV PQHV\MHPHWXRVH YLGXWLQ GDUER GLHQRV WUXNP JDP\ELQLR SHUVRQDOR VWUXNWUD JDP\ELQLR SHUVRQDORO\JLQDPRMLGDOLVYLVGDUEXRWRMVNDLLXMHLURGLNOLVFKHPDEWWRNLDSDv.):

12 pav. Darbo naumo rodikliai.

DUERQDXPRO\JLVQXVWDWRPDVDSVNDLLXRMDQWLGLUELRURGLNOLXV vidutinis valandinis idirbis produkcijos apimtis / faktikai dirbtos mogaus-valandos; vidutinis dienos idirbis produkcijos apimtis / faktikai dirbtos mogaus-dienos;YLGXWLQLVPQHVLRLGLUELV SURGXNFLMRVDSLPWLVYLGXWLQLVGDUEXRWRMVNDLLXV

6NPLQJD PRQV YHLNOD GLGHOH GDOLPL SULNODXVR QXR GDUER MJRV LU GDUER ODLNR SDQDXGRMLPRPRQV GDUEXRWRMXV SUDVWD VNLUVW\WL JDP\ELQ SHUVRQDO LU QHJDP\ELQ 1HJDP\ELQLV SHUVRQDODV- tai DSWDUQDYLPR PHGLFLQRV SXQNW YDOJ\NO LU SDQ SHUVRQDODV (NRQRPLQLDPV UH]XOWDWDPV WXUL WDNRV MRO\JLQDPRML GDOLV YLV GDUEXRWRM VNDLLXMH MDP WHQNDQWL GDUER XPRNHVLR IRQGR GDOLV -HL SDVWHELPDQHJDP\ELQLRSHUVRQDORGLGMLPRWHQGHQFLMDDQDOL]XRMDPRVWRSULHDVW\V

*DP\ELQLR SHUVRQDOR WDND PRQV NLQV YHLNORV UH]XOWDWDPV \UD EHWDUSLND 7RGO MR DQDOL]WXULEWLGHWDOHVQ

9LGXWLQODLNRWDUSLRPQHVLRPHWJDP\ELQSHUVRQDOJDOLPDQXVWDW\WLGYLHPEGDLV

Vidutinis darbininko PQHVLRidirbis

Vidutinisvalandinis darbininko

idirbis

9LGXWLQGDUERGLHQRVWUXNP

Vidutinis darbininkodienos idirbis

9LGXWLQLVGDUEXRWRMRPQHVLQLVidirbis

9LGXWLQ PQHVLRWUXNP

DUELQLQNdalisGDUEXRWRM VNDLLXMH

31

VXGMXV GDUEXRWRM VNDLL ODLNRWDUSLR SUDGLRMH VX M VNDLLXPL ODLNRWDUSLR SDEDLJRMH LUSDGDOLQXV L GYLHM 7RNV VNDLLDYLPR EGDV QRUV LU SDWRJXV VNDLLDYLPDPV DWOLNWL WDLDX QUDvisikai tikslus;

VXGMXV YLVDV GDUEXRWRM GLUEWDV DUED NDOHQGRULQHV GLHQDV LU SDGDOLQXV L GLHQ VNDLLDXV LVEGDV UHLNDODXMD YHVWL WLNVO GDUEXRWRM GDUER ODLNR DSVNDLWRV LQLDUDW LU SDJDO MR GXRPHQLVVNDLLXRWLURGLNO

DUEXRWRM GDUER ODLNDV DSVNDLWRmas mogaus-dienomis ir mogaus-valandomis. Pagal tai QXVWDWRPDVNDOHQGRULQLVDSVNDLWLQLVSDJDOGDUERODLNRDSVNDLWRVLQLDUDWLUPDNVLPDOXVGDUERODLNRIRQGDV .DOHQGRULQLV IRQGDV O\JXV GDUEXRWRM DWY\NLPR LU QHDWY\NLPR ODLNR IRQGXL DSVNDLWLQLV-mDHVQLV QHL NDOHQGRULQLV IRQGDV YHQWLQPLV LU LHLJLQPLV GLHQRPLV PDNVLPDOXV- maesnis nei DSVNDLWLQLV HLOLQL DWRVWRJ GLHQRPLV $SLEGLQDQW GDUER ODLNR SDQDXGRMLP DSVNDLLXRMDPDVNRHILFLHQWDVW\VDQW\NLVIDNWLNDLGLUEWGLHQVXDWLWLQNDPXIRQGODLNX

3DY\]GLXLPRQMHSHUPQHVDWLGLUEWDPRJDXV-GLHQQHDWY\NLPDLVXGDURPRJDXV-GLHQLMLHLJLQVGLHQRVPRJDXV-GLHQHLOLQVDWRVWRJRVPRJDXV-dienos. Dienos prastovos 30 mogaus-GLHQ .DOHQGRULQLV ODLNR IRQGDV VXGDU\V: 1100 + 620 + 30 1750 mogaus-GLHQapskaitinis - atitinkamai: 1750 - 450 1300; maksimalus: 1300 - 90 9LGXWLQLV GDUEXRWRMVNDLLXVPQHVLRGLHQRV PRQV/DLNRIRQGRSDQDXGRMLPRNRHILFLHQWDLNDOHQGRULQLR-0.63 (1100 : 1750); apskaitinio - 0.85 (1100 : 1300); maksimalaus - 0.91(1100 : 1210).

DUER MJRV SDQDXGRMLPR NRHILFLHQWDV QXVWDWRPDV DSVNDLLXRMDQW VDQW\N IDNWLNDL GLUEDQLGDUEXRWRMVNDLLDXVVXMVNDLLXPLSDJDOVUD

DUERMJRVMXGMLPRNRHILFLHQWDLEW tokie:- apyvartos -DEVROLXLGDUEXRWRMMXGMLPRURGLNOLVDQW\NLVVXYLGXWLQLXGDUEXRWRMVNDLLXPL

3DY\]GLXLMHLPRQMHYLGXWLQLVVNDLLXVVXGDURPRDWOHLVWDLGDUERSHUQDJULQMDPODLNRWDUSPRQLWXRPHWDS\YDUWRVNRHILFLHQWDVEW- 0.2;

- EWLQRV DS\YDUWRV- DWOHLVW SDJDO SDWHLVLQDPDV SULHDVWLV GDUEXRWRM VNDLLDXV VDQW\NLV VXYLGXWLQLX GDUEXRWRM VNDLLXPL 7RNLHPV GDUEXRWRMDPV SULVNLULDPL WLH NXULH DWOHLVWL SDJDO HWDWPDLQLPLMXVSHQVLMLUSDQ

- SHUWHNOLQVDS\Yartos -DWOHLVWSDJDOQHSDWHLVLQDPDVSULHDVWLVGDUEXRWRMVNDLLDXVVDQW\NLVVXYLGXWLQLXGDUEXRWRMVNDLLXPL7RNLHPVGDUEXRWRMDPVSULVNLULDPLWLHNXULHDWOHLVWLXSUDYDLNWDVVDYRQRUXNDLSQHDWLWLQNDQW\VUHLNDODYLPSDUHLJRPVLUSDQ

- pastovumo - GDUEXRWRM GLUEXVL YLV QDJULQMDP ODLNRWDUS SDSUDVWDL QH PDLDX PHWXVVDQW\NLVVXYLGXWLQLXGDUEXRWRMVNDLLXPL

DUER MJRV VWUXNWU JDOLPD QXVWDW\WLSDO\JLQXV DWVNLU GDUEXRWRM NDWHJRULM VNDLL VX YLVDLVGDUEXRWRMDLV 3DY\]GLXL MHL PRQMH GLUED GDUEXRWRM L M DGPLQLVWUDFLMRMH WXRPHW SDVWDURMLkategorija sudaro 16.7 YLVGDUEXRWRM

DUEXRWRM GLUEW GLHQ LU YDODQG WDN GDUER QDXPXL JDOLPD QXVWDW\WL SDO\JLQXV PQHVLRGLHQRV YDODQGRV LGLUELR URGLNOLXV 7RNLR VNDLLDYLPR SDY\]G\V SDWHLNLDPDV OHQWHOMH 3DJDOSDWHLNWXV GXRPHQLV GDUELQLQN GDUER QDXPR URGLNOL EHL GLHQRV LGLUELR URGLNOL GLQDPLND \UDOWHVQQHLYLVGDUEXRWRMDWLWLQNDPLURGLNOLDL7DPWDNRVWXUMRVSDUWHVQLVDGPLQLVWUDFLMRVGDUEXRWRMlygiQDQWVXGDUELQLQNVNDLLXPLVXPDMLPDV$GPLQLVWUDFLMRVGDUEXRWRMVXPDMRQXRLNLPRQLt.y. 20 RGDUELQLQNQXRLNLW\ .

9LGXWLQLDP GDUEXRWRM PQHVLR LGLUELXL WXUMR WDNRV GX YHLNVQLDL GDUELQLQN GDUER QDXPRSDGLGMLPDV ir M O\JLQDPRVLRV GDOLHV SDGLGMLPDV EHQGUDPH GDUEXRWRM VNDLLXMH QXR 55) iki 0.924 (49 : 53), t.y. 1.65 -HLJX QHEW SDVLNHLWXVL GLUEDQLM VWUXNWUDYLGXWLQLV GDUEXRWRMRPQHVLQLV LGLUELV VXGDU\W [ 11955. Tuo tarpu idirbiV SDGLGMR LNL W\ GOSDVLNHLWLPVWUXNWURMHGDUERQDXPDVSDGLGMR- 689 (12644 - 11955) Lt arba 5,4 .

32

OHQWHODarbo rodikliai

Rodikliai 1 laikotarpis 2 laikotarpis Dinamika Nukrypimai6O\JLQLDLURGLNOLDL3DUGDYLPDLWNVW/W 632,2 644,2 1,019 122. Darbuotojai 55 53 0.964 -23. Darbininkai 50 49 0.98 -1DUEXRWRMDWLGLUEWPQHVLRGLHQVNDLLXV1118 1088 0.973 -30DUELQLQNDWLGLUEWPQHVLRGLHQVNDLLXV1024 1015 0.991 -9DUEXRWRMDWLGLUEWPQHVLRYDODQGVNDLLXV9038 8741 0,967 -297DUELQLQNDWLGLUEWPQHVLRYDODQGVNDLLXV8279 8116 0,98 -163

5RGLNOLDLYHLNVQLWDNDLQXVWDW\WL9LGXWLQLVGDUEXRWRMPQHVLRGDUERQDXPDVWNVW/W11,495 12,155DUELQLQNO\JLQDPRMLGDOLVGDUEXRWRMVNDLiuje 0,9091 0,92459LGXWLQLVGDUELQLQNPQHVLRGDUERQDXPDVWNVW/W12,644 13,1479LHQRGDUELQLQNRDWLGLUEWGLHQVNDLLXV20,48 20,7149LGXWLQLVGDUELQLQNRGLHQRVLGLUELVWNVW/W0,6174 0,6347DUEXRWRMLUGDUELQLQNGLHQVDQW\kis 1,092 1,0729LGXWLQLVGDUEXRWRMGLHQRVLGLUELVWNVW/W0,5654 0,5921OGDUEXRWRMRGLHQDLWHQNDYDODQG8,084 8,0349LGXWLQLVGDUEXRWRMYDODQGRVLGLUELVWNVW/W0,06994 0,0737DUELQLQNLUGDUEXRWRMYDODQGVNDLLDXVVDQW\NLs 0,916 0,92859LGXWLQLVGDUELQLQNRYDODQGRVLGLUELVWNVW/W0,07636 0,07937

OHQWHOV VO\JRMH SDWHLNWL URGLNOLDL LQDQW NDG VNLUWXPDL WDUS SDYDGLQLP URGLNOLV LUYHLNVQ\V \UD VO\JLNL JDOLPD VXVNDLLXRWL L VHSW\QL YHLNVQL URGLNOL WDN UH]XOWDWXL W\SDUGDYLP SDGLGMLPXL 6NDLLXRMDQW WLNVOHVQLX GDXJLDIDNWRULQLX PHWRGX UHLNLD WXUWL RPHQ\ NDGUH]XOWDWR WDNDL WXUL UHLNPV URGLNOL VYHLND 5H]XOWDWDV DSVNDLLXRMDQW YHLNVQL WDN SULNODXVR QXRURGLNOL LVLGVW\PR HLOXWMH 7RGO VXGDUDQW YHLNVQL ODLNRWDUSL HLOXWHV WLNVOLQJD SUDGWL QXR YHLNVQLWROLDXNHLLDQWWLNSDVNXWLQURGLNO

2 veiksniai: l laikotarpis 55 * 11,495 WNVW/W 2 laikotarpis 53 * 12,155 644,2

YHLNVQL HLOXWV VXGDU\WRV L GDUEXRWRM VNDLLDXV LU M YLGXWLQLR PQHVLR GDUER QDXPRURGLNOL

3 veiksniai: l laikotarpis 55 * 0,9091 * 12,644 WNVW/W 2 laikotarpis 53 * 0,9245 * 13,147 644,2

3 veiksni HLOXWV VXGDU\WRV GDUEXRWRM YLGXWLQLR PQHVLR GDUER QDXPR URGLNO NHLLDQWGDUELQLQN O\JLQDPRVLRV GDOLHV GDUEXRWRM VNDLLXMH LU YLGXWLQLR GDUELQLQN PQHVLR GDUER QDXPRrodikliais: l laikotarpis 0,9091 * 12,644 11,495 ir 2 laikotarpis 0,9245 * 13,147 12,155.

4 veiksniai: l laikotarpis 55 * 0,9091 * 20,48 * 0,6174 WNVW/W 2 laikotarpis 53 * 09245 * 20,714 * 0,6347 644,2

YHLNVQL HLOXWV VXGDU\WRV YLGXWLQLR GDUELQLQN PQHVLR GDUER QDXPR URGLNO NHLLDQW YLHQRGDUELQLQNRDWLGLUEWGLHQLUGDUELQLQNGLHQRVLGLUELRURGLNOLDLVOODLNRWDUSLV 12,644 ir 2 laikotarpis 20,714 * 0,6347 13,147.

5 veiksniai: 1 laikotarpis 55 * 0,9091 * 20,48 * 1,092 * 0,5654 WNVt. Lt 2 laikotarpis 53 * 0,9245 * 20,714 * 1,072 * 0,5921 644,2

YHLNVQLHLOXWVVXGDU\WRVGDUELQLQNGLHQRVLGLUELRURGLNONHLLDQWGDUEXRWRMLUGDUELQLQNGLHQVDQW\NLRLUYLGXWLQLRGDUEXRWRMGLHQRVLdirbio rodikliais: 1 laikotarpis 1,092 * 0,5654 0,6174 ir 2 laikotarpis 1,072 * 0,5921 0,6347.

6 veiksniai: 1 laikotarpis 55 * 0,9091 * 20,48 * 1,092 * 8,084 * 0,06994 WNVW/W 2 laikotarpis 53 * 0,9245 * 20,714 * 1,072 * 8,034 * 0,0737 644,2

33

YHLNVQL HLOXWV VXGDU\WRV GDUEXRWRM GLHQRV LGLUELR URGLNO NHLLDQW O GDUEXRWRMR GLHQDLWHQNDQLYDODQGLUYLGXWLQLRGDUEXRWRMYDODQGRVLGLUELRURGLNOLDLVODLNRWDUSLV 0,5654 ir 2 laikotarpis 8,034 * 0,0737 0,5921.

7 veiksniai: 1 laikotarpis 55 * 0,9091 * 20,48 * 1,092 * 8,084 * 0,916 * 0,07636 632,2 WNVW/W 2 laikotarpis 53 * 0,9245 * 20,714 * 1,072 * 8,034 * 0,9285 * 0,07937 644,2

YHLNVQLHLOXWVVXGDU\WRVYLGXWLQLRGDUEXRWRMYDODQGRVLGLUELRURGLNONHLLDQWGDUELQLQNLUGDUEXRWRMYDODQGVDQW\NLRLUYLGXWLQLRGDUELQLQNYDODQGRVLGLUELRURGLNOLDLVOODLNRWDUSLV0,07636 0,06994 ir 2 laikotarpis 0,9285 * 0,07937 0,0737.

6XGDULXVYHLNVQLHLOXWHVJDOLPDVXVNDLLXRWLNLHNYLHQRURGLNOLRGLQDPLN 55 * 0,9091 * 20,48 * 1,092 * 8,084 * 0,916 * 0,07636 53 * 0,9245 * 20,714 * 1,072 * 8,034 * 0,9285 * 0,07937

0,9336 1,0169 1,0114 0,9817 0,9938 1,0136 1,0394

9HLNVQLWDNDDSVNDLLXRWDDOHQWHOMH6NDLLDYLPSDDLNLQLPDL VNLOW\MH LYDUG\WL YHLNVQLDL WXULQW\V WDNRV UH]XOWDWR W\ SDUGDYLP DSLPWLHV SDsikeitimui.

6XGDUDQW YHLNVQL HLOXWHV EXYR NHLLDPL SDVNXWLQLDL URGLNOLDL 7RGO OHQWHOMH LYDUGLQWL WLH YHLNVQLDLNXULHNLWXRVHYHLNVQLO\JLXRVHQHEXYRSDNHLVWL

VNLOW\MH SDWHLNWL URGLNOL LQGHNVDL -LH DSVNDLLXRWL O\JLQDQW ODLNRWDUSLR UH]XOWDtus su 1 laikotarpiu.

VNLOW\MHURGLNOLLQGHNVDLVXPDLQWLYLHQHWX

DOHQWHO9HLNVQLWDND

Veiksniai INDEKSAI (X)

X-1 (2*4)p 9(,.61,7$.$(4*3)

1 2 3 4 5OGDUEXRWRMVNDLLDXVSDVLNHLWLPR0,9636 -0,0364 632,20

O GDUELQLQN O\JLQDPRVLRV GDOLHV GDUEXRWRMVNDLLXMH

1,0169 0,0169 609,20(632,2 * 0,9636)

10,3

OGDUELQLQNRDWLGLUEWGLHQVNDLLDXV1,0114 0,0114 619,50609,2 * 1,0169)

7,1

OGDUEXRWRMLUGDUELQLQNGLHQVDQW\NLR0,9817 -0,0183 626,50 -11,4 OGDUEXRWRMRGLHQDLWHQNDQLYDODQGVNDLLDXV0,9938 -0,0062 615,10 -3,8 OGDUELQLQNLUGDUEXRWRMYDODQGVDQW\NLR1,0136 0,0136 611,30 8,4 OYLGXWLQLRGDUELQLQNYDODQGRVLGLUELR1,0394 0,0394 619,60 24,4

I viso: 12

VNLOW\MH VXVNDLLXRWD YHLNVQL WDND 1HLJLDPRV WDNRV UH]XOWDWXL WXUMR YHLNVQLDL O MSDUGDYLP DSLPWLV VXPDMR WNVW /W DUED 9DG\ELQLQNDL WXUL QXVSUVWL DU VXPDMLPDVlabai nenaudiQJDVPRQHL6LWXDFLMDQUDYLHQDUHLNPQHVVXPDMLPOPHNVWHQV\YVYHLNVQLDL-HLQXPDWRPD JDOLP\E GLGLQWL SDUGDYLPXV WXRPHW WLNVOLQJD GLGLQWL GLUEDQLM VNDLL O NLW YHLNVQLSDUGDYLP DSLPWLV SDGLGMR WNVW /W DUED . Tai teigLDPDV UH]XOWDWDV QHV SDGLGMLP OPLQWHQV\YVYHLNVQLDL

*DP\ELQLR SHUVRQDOR GDUER QDXPR URGLNOLXL WDNRV WXUL DOLDY NDLQRV GDUER XPRNHVLRNDLQLDL 3DLOLXVWUXRNLPH WDL DSVNDLLDY GDUER QDXP SDJDO UHDOL]DYLPR SDMDP LU JU\QRVLRVprodukcijos rRGLNOLXVOHQWHO

, OHQWHOV PDW\WL MRJ DSVNDLLDYXV GDUER QDXP SDJDO EHQGURV SURGXNFLMRV DSLPW GDUERQDXPDV SHU QXURG\WXV ODLNRWDUSLXV QHSDNLWR 7DLDX DSVNDLLDYXV SDJDO JU\QRVLRV SURGXNFLMRV DSLPWGDUER QDXPDV VXPDMR 7DP WDNRV WXUMR DOLDY NDLQ LU GDUER XPRNHVLR NDLQLGDUEXRWRMDPVSDGLGMLPDV

34

OHQWHODarbo naumo rodikliai

Rodikliai 1 LAIKOTARPIS 2 LAIKOTARPISRealizavimo pajamos 1000 vnt x 15 Lt 15000 Lt 1000 vnt x 15 Lt 15000 Ltaliava 1000 vnt x 7 Lt 7000 Lt 1000 vnt x 7.7 Lt 7700 LtIlaidos darbuotojams 50 m. x 100 Lt 5000 Lt 50 m. x 110 Lt 5500 Lt,7QXVLGYMLPDV300 Lt 300 LtDarbo naumas 300 Lt (15000 : 50) 300 Lt (15000 : 50) Pelnas 2700 Lt 1500 LtGrynoji produkcija 7700 Lt 7000 LtDarbo naumas 154 Lt (7700 : 50) 140 Lt (7300 : 50)

35

YDODQGRVYLGXWLQLVXGDUELVYDODQG8IRQGDV5,49 6,212

19.2OHQWHO9HLNVQLWDND

Veiksniai INDEKSAI (X)

X-1 (2*4)p 9(,.61,7$.$

1 2 3 4 5OGDUEXRWRMVNDLLDXVSDVLNHLWLPR0,96360 -0,0364 60,3 -WNVW/WOGDUEXRWRMRGLUEWGLHQ 1,00980 0,0098 58,1 0,6 OGLHQDLWHQNDQLYDODQG 0,99380 -0,0062 58,7 -0,4 OPQHVLRLUGLHQ8IRQGVDQW\NLR0,94240 -0,0576 58,3 -3,4 OGLHQLUYDODQG8IRQGVDQW\NLR0,95160 -0,0484 55,0 -2,7 OYDODQGRVYLGXWLQLRXGDUELRYDODQG8IRQGDV1,13150 0,1315 52,3 7

I viso: -1,1

2 veiksniai: 1 laikotarpis 55 * 1096,4 WNVW/W 2 laikotarpis 53 * 1117 59,2 DUEXRWRMVNDLLXVYLGXWLQLVGDUERXPRNHVWLV

3 veiksniai: 1 laikotarpis 55 * 20,33 * 53,94 6WNVW/W 2 laikotarpis 53 * 20,53 * 54,41 59,2 Vidutinis darbo umokestis o GDUEXRWRMDVGLUERGLHQGLHQRVYLGXWLQLVXGDUELV

4 veiksniai: 1 laikotarpis 55 * 20,33 * 8,084 * 6,672 WNVW. Lt; 2 laikotarpis 53 * 20,53 * 8,034 * 6,773 59,21 1 dienos vidutinis udarbis o GLHQDLWHQNDYDODQGYDOYLGXWLQLVXGDUELVPQHVLR8IRQGDV

5 veiksniai: 1 laikotarpis 55 * 20,33 * 8,084 * 1,094 * 6,1 WNVW/W 2 laikotarpis 53 * 20,53 * 8,034 * 1,031 * 6,57 59,2 YDOYLGXWLQLVXGDUELVPQHVLR8IRQGDVo PQHVLRLUGLHQ8IRQGVDQW\NLVYDOYLGXWLQLVXGDUELVGLHQ8IRQGDV

6 veiksniai: 1 laikotarpis 55 * 20,33 * 8,084 * 1,094 * 1,1109 * 5,49 WNVW/W 2 laikotarpis 53 * 20,53 * 8,034 * 1,031 * 1,0571 * 6,212 59,2 YDO YLGXWLQLV XGDUELV GLHQ 8 IRQGDVo dienos iU YDODQG 8 IRQGR VDQW\NLV YDO YLGXWLQLVXGDUELVYDODQG8IRQGDV 1 laikotarpis 55 * 20,33 * 8,084 * 1,094 * 1,1109 * 5,49

2 laikotarpis 53 * 20,53 * 8,034 * 1,031 * 1,0571 * 6,212 Dinamika 0,9636 1,0098 0,9938 0,9424 0,9516 1,1315

$XNWRV NYDOLILNDFLMRV GDUEXRWRM GDUEGDY\V QHSDVDPG\V X PLQLPDOL DOJ %H WR DWO\JLQLPGLGMLPR WHQGHQFLM VO\JRMD LQIOLDFLMRV SURFHVDL HNRQRPLNRMH 7RGO VYDUEX NDG GDUER XPRNHVLRGLGMLPDV EW VXVLHWDV VX GDUER QDXPR NLOLPX 7DL QXVWDWRPD SDO\JLQDQW GDUER QDXPR LU GDUERXPRNHVLR DXJLPR WHPSXV 3ULNODXVRP\E WDUS GDUER XPRNHVLR LU GDUER QDXPR DXJLPR WHPSDSLEGLQDHODVWLQJXPRNRHILFLHQWDVNXULVSDURGRNLHNSURFHQWSDVLNHLWGDUERXPRNHVWLV SDVLNHLWXV1 GDUER QDXPR LV NRHILFLHQWDV DSVNDLLXRMDPDV NDLS VDQW\NLV Ku / Kn , kur Ku - darbo XPRNHVLR DXJLPR WHPSDL Kn - darbR QDXPR DXJLPR WHPSDL $SVNDLLXRNLPH HODVWLQJXPRNRHILFLHQWSDJDOOHQWHOMHSDWHLNWXVVO\JLQLXVGXRPHQLVLUOHQW

OHQWHODarbo rodikliai

Rodikliai 1 laikotarpis 2 laikotarpis Dinamika3DUGDYLPDLWNVW/W 121.2 124.2 1.025Darbo uPRNHVLRIRQGDVWNVW/W14.2 15.2 1.07DUEXRWRMVNDLLXV 20 21 1.05Darbo naumas 6060 5914 0.976Vidutinis darbo umokestis 710 724 1.02

36

3DJDO OHQWHOMH SDWHLNWXV GXRPHQLV HODVWLQJXPR NRHILFLHQWDV EXV 1.045, t.y. SDGLGMXVGDUERQaumui 1 GDUERXPRNHVWLVGLGMD 7DLVLWXDFLMDNXULUHLNLDWDLV\WLDUERXPRNHVLR DXJLPR WHPSDL WXUL EWL PDHVQL QHL GDUER QDXPR DXJLPR WHPSDL $QWUDLS PRQ JUHLWDLsusidurs su finansiniais sunkumais.

6DYLNDLQRVDQDOL]

PagrLQGLQLDLDSLEULPDLLUVSUHQGLQLDL3URGXNFLMRVVDYLNDLQRVDSLEGLQLPDV6DYLNDLQRVQDJULQMLPRDVSHNWDL ,ODLG /W SURGXNFLMRV DQDOL] DWVLYHOJLDQW JDP\ERV DSLPL YLHQHW NDLQ LU VQDXG

pasikeitimus;6DYLNDLQRVVWUXNWURVDQDOL]9HLNVQLWDNRVSHOQXLDSVNDLLDYLPDV

7.1. Produkcijos savikaina -WDLVQDXGRVSURGXNFLMDLSDJDPLQWLLUUHDOL]XRWL6DYLNDLQRVURGLNOLVOHLGLD QXVWDW\WL SHOQLQJDL DU QXRVWROLQJDL Y\NG\WD NLQ YHLNOD LR URGLNOLR GLQDPLNDL WXUL WDNRVatsaUJGDUERXPRNHVLRQXVLGYMLPRDPRUWL]DFLMRVLPOXPRLUNLWURGLNOLSDVLNHLWLPDL

6DYLNDLQD QDJULQMDPD GYLHP DVSHNWDLV- pagal ekonominius elementus (materialinius, darbo, veiklos) LU LODLG WLHVLRJLQV QHWLHVLRJLQV VWUDLSVQLXV 6QDXG JUXSDYLPDV SDJDOHNRQRPLQLXVHOHPHQWXVOHLGLD DSLEGLQWLMVWUXNWUDSVNDLLXRWLNLHNYLHQRHOHPHQWRO\JLQDPMGDO3DJDOLODLGVWUDLSVQLXVVQDXGRVJUXSXRMDPRVQRULQWQXVWDW\WLMSREGLUSDVNLUW

OHQWHO6O\JLQLDLVDYLNDLQRVURGLNOLDi

Nukrypimai Rodikliai 1 laiko-tarpis

2 laiko-tarpis $EVROLXWVSantykiniai

3URGXNFLMDWNVW/W 435 448 13 1.030DWHULDOLQVVQDXGRVWNVW/W277 284 7 1.025DUERXPRNHVWLVVXSULVNDLW\PDLVWNVWLt 82 79 -3 0.9631XVLGYMLPDVDPRUWL]DFLMDWNVW/W5 5.5 0.5 1.1.LWRVLODLGRVWNVW/W 24 25 1 1.0426DYLNDLQDYLVRWNVW/W 388 393.5 5.5 1.0140HGLDJLPOXPDV/W 0.6368 0.6339 -0.0029 0.996DUERXPRNHVLRLPOXPDV/W0.1885 0.1763 -0.0122 0.9361XVLGYMLPRLPOXPDV/W 0.0115 0.0123 0.0008 1.068.LWLODLGLPOXPDV/W0.0552 0.0558 0.0006 1.011Ilaidos 1 Lt produkcijos, Lt 0.892 0.8783 -0.0136 0.985

7DLS SDW VDYLNDLQ JDOLPD QDJULQWL O\JLQDQW VQDXGDV VX SURGXNFLMRV DSLPWLPL SDVNLUVWDQWLODLGDV NLHNYLHQDP JDPLQLXL $WOLHNDQW SDVWDUXRVLXV VNDLLDYLPXV EHQGUD VQDXG DSLPWLV GDOLQDPD LSDJDPLQWJDPLQLNLHNLR7RNLHLQGHNVDLYDGLQDPLLQGLYLGXDOV. Galima palyginti planinius ir faktinius, YLHQR ODLNRWDUSLR VX NLWR LQGLYLGXDOLXV LQGHNVXV 7DLDX WDL JDOLPD DWOLNWL WLN VX SDO\JLQDPDLV W\DQNVLDX JDPLQWDLV JDPLQLDLV -HL JDPLQDPL QDXML JDPLQLDL WRNLRV DQDOL]V QHPDQRPD DWOLNWL 7RGOdaniau apsNDLLXRMDPRV LODLGRV YLHQDP OLWXL SDJDPLQWRV SURGXNFLMRV 7DL OHLGLD QXVWDW\WL YLVRV(palyginamosios ir nepalyginamosios) produkcijos savikainos rodiklius.

$QDOL]XRMDQW JDP\ERV LODLGDV DSVNDLLXRMDPD M SDVLNHLWLPR DSLPWLV WDLS SDW GLQDPLND SDJDOkiHNYLHQ HOHPHQW SURGXNFLMRV YLHQHWXL 7XR WLNVOX DSVNDLLXRMDPH LODLG G\G YLHQDP SURGXNFLMRVlitui: S/N M/N + U/N + A/N +I/N , kur S - savikaina , N - produkcija , M -PDWHULDOLQVVQDXGRV8-darbo umokestis , A QXVLGYMLPDVDPRUWL]DFLMD I -NLWRVLODLGRV6O\JLQLDLVNDLLDLSDWHLNWL OHQWHOMH

37

3DJDODEVROLXLXVGXRPHQLVVDYLNDLQRVDSLPWLVSDGLGMRWNVW/WWDLDXSDJDOVDQW\NLQLXV-WXULPHVO\JLQVQDXGHNRQRPLM- 448 x 0.892 WNVW/W

$SVNDLLXRNLPH YHLNVQLXV WXULQLXV WDNRV LODLGRPV /W SURGXNFLMRV WDLN\GDPLGDXJLDIDNWRULQLXVLQGHNVXV6NDLLDYLPUH]XOWDWDLSDWHLNWLOHQWHOMH

OHQWHO6DYLNDLQRVURGLNOLDSVNDLLDYLPDV

MED.IML.

D.UM.IML.

NUSID.IML.

KT. IL.IML.

VISO:

Suma 1 laik. 0.6368 0.1885 0.0115 0.0552 0.8922 laik. 0.6339 0.1763 0.0123 0.0558 0.8783

Sandauga 1 laik. 0.6368 1.296 1.0139 1.066 0.8922 laik. 0.6339 1.2781 1.0152 1.0678 0.8783

Indeksas 0.9955 0.9862 1.0013 1.00179HLNVQLWDNDGOPHGLDJLPOumo 0.892 -0.005 -0.004GOGDUERXPRNHVLRLPOXPR0.892 0.995 -0.015 -0.0123GOQXVLGYMLPRLPOXPR0.892 0.995 0.985 0.002 0.0011GONLWLODLGLPOXPR0.892 0.995 0.985 1.002 0.002 0.0015

,ODLG/WSURGXNFLMRVSDVLNHLWLPDLWXUMRWDNRVVO\JLQHLVQDXGHNRQRPLMDL -GOPHGLDJLPOXPR[-0.004 -WNVW/W -GOGDUERXPRNHVLRLPOXPR[-0.0123 -WNVW/W -GOQXVLGYMLPRLPOXPR[ WNVW/W

-GONLWLODLGLPOXPRx 0.0015 WNVW/W I viso: -WNVW/W

%H DWVNLU HNRQRPLQL VWUDLSVQL VDYLNDLQDL WXUL WDNRV SURGXNFLMRV NDLQ VWUXNWURV LU EHQGURVVDYLNDLQRVURGLNOLSDVLNHLWLPDL-HLJ1,g2 -LUODLNRWDUSLJDPLQLDL]1,z2 -LUODLNRWDUSL JDPLQLRvieneto savikaina; p1,p2 - LU ODLNRWDUSL JDPLQLR YLHQHWR NDLQD WXRPHW IDNWLN HNRQRPLM GOVDYLNDLQRV VXPDMLPR JDOLPD DSVNDLLXRWL SDJDO IRUPXO6(z2 - z1) g2. Pavyzdiui, A gaminio 1 laikotarpyje pagaminta 10000 vnt, 2 laikotarpyje 10500 vnt, vieno gaminio savikaina 1 laikotarpyje - 3.5 Lt, 2 laikotarpyje -/W(NRQRPLMDGOVDYLNDLQRVVXPDMLPRVXGDU- 3.5) 10500 -1050 Lt.

XRPHQ\VVNDLLDYLPDPVSDWHLNWLOHQWHOMH

OHQWHO,ODLG/WSURGXNFLMRVURGLNOLDSVNDLLDYLPDV

Gamyba (g), vnt Vieneto kaina (p), Lt Vieneto savikaina (z), Lt1 laikotarpis 2 laikotarpis 1 laikotarpis 2 laikotarpis 1 laikotarpis 2 laikotarpis

10000 10050 5 4.9 4.5 4.48000 8060 3.5 3.6 3 3.017500 7600 2.8 2.75 2 1.98

6 g1p1 99000 6 g2p2 99161 6 g1z1 84000 6 g2z2 835296 g2p1 99740 6 g2z1 84605

$WVLYHOJLDQW DSLPL NDLQ VDYLNDLQRV SDVLNHLWLPXV JDOLPD DWOLNWL DQDOL] SDJDO WRNLVFKHP

22

22

pg

zg

11

11

pg

zg

99161(

)83529(

22

22

pg

zg 0,8424

)99000(

)84000(

11

11

pg

zg 0,8485

38

12

22

pg

zg

12

12

pg

zg

)99740(

)83529(

12

22

pg

zg 0,8375

)99740(

)84605(

12

12

pg

zg 0,8483

3DO\JLQXV LU ODLNRWDUSLR URGLNOLXV LODLG /W SURGXNFLMRV VXPDMR - 0.8485 -/WDUEDFW7DPWD