,,, Excel,,, (CIP) /.,2005.8 ISBN 7 5641 0086 9 Ⅰ.... Ⅱ.... Ⅲ. Ⅳ.F234.3 CIP (2005) 066510 ( 2 210096) 787mm 1092mm 1/16 15.5 387 2005 8 1 2005 8 1 1 4000 23.00 (, 025 83792328)
,, Excel,,,,,,, 40~60, 1 2 5 7 9 10 11 ; 3 4 6 8,,, 2005 5
1!!!!!!!!!!!!!!!!!!!!!!!!!!!! (1 ) 1.1!!!!!!!!!!!!!!!!!!!!!!!!!!! (1 ) 1.2!!!!!!!!!!!!!!!!!!!!!!!!!!! (1 ) (2!!!!!!!!! ) (3 )!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! (5 ) 1.3!!!!!!!!!!!!!!!!!!!!!!!!!!! (8 )!!!!!!!!!!!!!!!!!! (8 )!!!!!!!!! (8 )!!!!!!!!!!!! (9 ) 1.4!!!!!!!!!!!!!!!!!!!!!!!!!!! (13) 1.5!!!!!!!!!!!!!!!!!!!!!!!!!!! (14)!!!!!!!!!!!!!!!!!!!!!!! (14) 1!!!!!!!!!!!!!!!!!!!!!!!!!!!!! (16) 2!!!!!!!!!!!!!!!!!!!!!!!!!! (18) 2.1!!!!!!!!!!!!!!!!!!!!!!!!!!! (18) 2.2!!!!!!!!!!!!!!!!!!!!!!!!!!! (18) ABC!!!!!!!!!!!!!!!!! (19)!!!!!!!!!!!!!!!!!!! (20) 2.3!!!!!!!!!!!!!!!!!!!!!!!!!!! (21)!!!!!!!!!!!!!!!!!!!!!! (22) (22)!!!!!!!!!!!!!!!!!! (23)!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! (24) 2.4!!!!!!!!!!!!!!!!!!!!!!!!!!! (25) 2.5!!!!!!!!!!!!!!!!!!!!!!!!!!! (27)!!!!!!!!!!!!!!!!!!!!!!! (27) 2!!!!!!!!!!!!!!!!!!!!!!!!!!!!! (27) 3!!!!!!!!!!!!!!!!!!!!!!!!!!! (30) 3.1!!!!!!!!!!!!!!!!!!!!!!!!!!! (30) 3.2!!!!!!!!!!!!!!!!!!!!!!!!!!! (31)!!!!!!!!!!!!!!!!!!!!!!! (31) (34)!!!!!!!!!!!!!!!!!!! 3.3!!!!!!!!!!!!!!!!!!!!!!!!!!! (35)!!!!!!!!!!!!!!!!!!!!!! (35) (38)!!!!!!!!!!!!!!!!!!!! 1
3.4!!!!!!!!!!!!!!!!!!!!!!!!!!! (39) 3.5!!!!!!!!!!!!!!!!!!!!!!!!!!! (40)!!!!!!!!!!!!!!!!!!!!!! (40) 3!!!!!!!!!!!!!!!!!!!!!!!!!!!!! (41) 4!!!!!!!!!!!!!!!!!!!!!!!!!!! (47) 4.1!!!!!!!!!!!!!!!!!!!!!!!!!!! (47) 4.2!!!!!!!!!!!!!!!!!!!!!!!!!!! (48)!!!!!!!!!!!!!!!!!! (48) (49)!!!!!!!!!!!!!!!!!!!!!!!!!!!! (49)!!!!!!!!!!!!!! (53)!!!!!!!!!!!!!! (54) 4.3!!!!!!!!!!!!!!!!!!!!!!!!!!! (55)!!!!!!!!!!!! (55) (58)!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! (59) (60)!!!!!!!!!!!!!!!!!!! 4.4!!!!!!!!!!!!!!!!!!!!!!!!!!! (61) 4.5!!!!!!!!!!!!!!!!!!!!!!!!!!! (62)!!!!!!!!!!!!!!!!!!! (62) 4!!!!!!!!!!!!!!!!!!!!!!!!!!!!! (64) 5!!!!!!!!!!!!!!!!!!!!!!!!!!!! (68) 5.1!!!!!!!!!!!!!!!!!!!!!!!!!!! (68) 5.2!!!!!!!!!!!!!!!!!!!!!!!!!!! (68)!!!!!!!!!!!!!!!!! (68) (71)!!!!!!!!!!!!!!!!!!!!!! 5.3!!!!!!!!!!!!!!!!!!!!!!!!!!! (73)!!!!!!!!!!!!! (73) (77)!!!!!!!!!!!!!!!!!!!!!! (79)!!!!!!!!!!!!!!!!! 5.4!!!!!!!!!!!!!!!!!!!!!!!!!!! (82) 5.5!!!!!!!!!!!!!!!!!!!!!!!!!!! (82)!!!!!!!!!!!!!!!!!!!!!!! (82) 5!!!!!!!!!!!!!!!!!!!!!!!!!!!!! (86) 6!!!!!!!!!!!!!!!!!!!!!!!! (89) 6.1!!!!!!!!!!!!!!!!!!!!!!!!!!! (89) 6.2!!!!!!!!!!!!!!!!!!!!!!!!!!! (90)!!!!!!!!!!!!!!!! (90) 2 (91)!!!!!!!!!!!!!!!!!!!!!! (94)!!!!!!!!!!!!!!!
!!!!!!!!!!!!!!!!!!!! (96) (98)!!!!!!!!!!!!!!!!!!!!! (99)!!!!!!!!!!!!!!!! (101)!!!!!!!!!!!!!!!!!!! 6.3!!!!!!!!!!!!!!!!!!!!!!!!!!! (103)!!!!!!!!!!!!!!!!! (103)!!!!!!!!!!!!!! (105)!!!!!!!!!!! (106)!!!!!!!!!! (107)!!!!!!!!!!!!!! (108) T 1!!!!!!!!!!! (109)!!!!!!!!!!!!! (110) 6.4!!!!!!!!!!!!!!!!!!!!!!!!!!! (111) 6.5!!!!!!!!!!!!!!!!!!!!!!!!!!! (112)!!!!!!!!!!!!!!!!!! (112) 6!!!!!!!!!!!!!!!!!!!!!!!!!!!!! (114) 7!!!!!!!!!!!!!!!!!!!!!!!! (120) 7.1!!!!!!!!!!!!!!!!!!!!!!!!!!! (120) 7.2!!!!!!!!!!!!!!!!!!!!!!!!!!! (122)!!!!!!!!!!!!!!!!!!!!!! (122) (123)!!!!!!!!!!!!!!!!!!!! (124)!!!!!!!!!!!!!!!!!!!!!!!!!!!!! (127) 7.3!!!!!!!!!!!!!!!!!!!!!!!!!!! (129)!!!!!!!!!!!!!!!!!! (129) (129)!!!!!!!!!!!!!!!!!!!! SM!!!!!!!!!!!!!!!! (130)!!!!!!!!!!!!!!!! (131) (134)!!!!!!!!!!!!!!!!!!!!! 7.4!!!!!!!!!!!!!!!!!!!!!!!!!!! (136) 7.5!!!!!!!!!!!!!!!!!!!!!!!!!!! (137)!!!!!!!!!!!!!!!!!!!!!!!!! (137) 7!!!!!!!!!!!!!!!!!!!!!!!!!!!!! (139) 8!!!!!!!!!!!!!!!!!!!!!!!!!!!! (143) 8.1!!!!!!!!!!!!!!!!!!!!!!!!!!! (143) 8.2!!!!!!!!!!!!!!!!!!!!!!!!!!! (144)!!!!!!!!!!!!!!!!!!!!!! (144) (147)!!!!!!!!!!!!!!!! (150)!!!!!!!!!!!!!!! (152)!!!!!!!!!!!!!!!!!!! 3
, (153)!!!!!!!! 8.3!!!!!!!!!!!!!!!!!!!!!!!!!!! (155)!!!!!!!!!!!!!!!!!!!!! (155) (156)!!!!!!!!!!!!!!!!!!!!! (156)!!!!!!!!!!!!!!!!!!!! (157)!!!!!!!!!!!!!!!!! (158)!!!!!!!!!!!!!!!!!!!! (159)!!!!!!!!!!!!!!!!!!!!!! (159)!!!!!!!!!!!!!!!!!!!! (160)!!!!!!!!!!!!!!!!! (160)!!!!!!!!!!!!!!!!!!!!! (161)!!!!!!!!!!!!!!!!!!!!!!!! (161)!!!!!!!!!!!!!!!!!!!!!! (162)!!!!!!!!!!!!!!!!!!!! 8.4!!!!!!!!!!!!!!!!!!!!!!!!!!! (162) 8.5!!!!!!!!!!!!!!!!!!!!!!!!!!! (163)!!!!!!!!!!!!!!!!!!!!!!! (163) 8!!!!!!!!!!!!!!!!!!!!!!!!!!!!! (164) 9!!!!!!!!!!!!!!!!!!!!!!!!!!!! (170) 9.1!!!!!!!!!!!!!!!!!!!!!!!!!!! (170) 9.2!!!!!!!!!!!!!!!!!!!!!!!!!!! (171)!!!!!!!!!!!!!!!!!! (172)!!!!!!!!!!!! (172) (173)!!!!!!!!!!!!!!!!! (176)!!!!!!!!!!!!!!!!!!!!! 9.3!!!!!!!!!!!!!!!!!!!!!!!!!!! (179)!!!!!!!!!!!!!!!!!! (179)!!!!!!!!!!!!!! (180) 3T!!!!!!!!!!!!!!!!! (182)!!!!!!!!!!!!!!!!!! (184) 9.4!!!!!!!!!!!!!!!!!!!!!!!!!!! (187) 9.5!!!!!!!!!!!!!!!!!!!!!!!!!!! (187)!!!!!!!!!!!!!!!!!!!!!!!!!!! (187) 9!!!!!!!!!!!!!!!!!!!!!!!!!!!!! (188) 10!!!!!!!!!!!!!!!!!!!!!!!!!!!! (191) 10.1!!!!!!!!!!!!!!!!!!!!!!!!!!! (191) 10.2!!!!!!!!!!!!!!!!!!!!!!!!!!! (192)!!!!!!!!!!!!!!!!!!!!! (192) 4 (193)!!!!!!!!!!!!!!!!! (194)!!!!!!!!!!!!!!
!!!!!!!!!!!!!!!!!! (196) (197)!!!!!!!!!!!!!!!!,!!!!!!!!!!!!!!! (198) 10.3!!!!!!!!!!!!!!!!!!!!!!!!!!! (202) (202)!!!!!!!!!!!!!! (203)!!!!!!!!!!!!!!!!!!!!!!! 3A!!!!!!!!!!!!! (204)!!!!!!!!!!!!!!!! (204) (205)!!!!!!!!!!!!!!!!!!!! (205)!!!!!!!!!!!!!!!!! (206)!!!!!!!!!!!!!!!!!! 10.4!!!!!!!!!!!!!!!!!!!!!!!!!!! (206) 10.5!!!!!!!!!!!!!!!!!!!!!!!!!!! (206)!!!!!!!!!!!!!!!!!!!!!!!!!! (206) 10!!!!!!!!!!!!!!!!!!!!!!!!!!!! (207) 11 Excel!!!!!!!!!!!!!!!!!!!! (210) 11.1!!!!!!!!!!!!!!!!!!!!!!!!!!! (210) 11.2!!!!!!!!!!!!!!!!!!!!!!!!!!! (211) Excel!!!!!!!!!!!!!! (211) Excel!!!!!!!!!!!!!! (213) Excel!!!!!!!!!!!!!!!!!! (215) Excel!!!!!!!!!!!!!!! (217) Excel!!!!!!!!!!!!!!!!! (219) Excel!!!!!!!!!!!!!!! (222) 11.3!!!!!!!!!!!!!!!!!!!!!!!!!!! (224)!!!!!!!!!!!!!!!! (225) (225)!!!!!!!!!!!!!!!!!!!!!! (225)!!!!!!!!!!!!!!!!!!!!! (225)!!!!!!!!!!!!!!!!!!!!! (226)!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! (227) 1!!!!!!!!!!!!!!!!!!!!!!! (227) 2!!!!!!!!!!!!!!!!!!!!!!! (229) 3!!!!!!!!!!!!!!!!!!!!!!! (231) 4!!!!!!!!!!!!!!!!!!!!!!! (233)!!!!!!!!!!!!!!!!!!!!!!!!!!!!! (235) 5
1,, ;, ; ;, 1 1,,,,,, ;,,,,,,,,,,,,,,,, ; ; ; ; ; ; 1 2,,,, ;, 1
1),1997 6, 1958, 156,,,1993 5,,,, ( ) 1995 12,, 1997 5 23 6 05 7000, 30.43%, 4 1 2),, (, ),,,,,,,, 1996 1995 1994 42492 95676 83771 ; 6331 11685 9042 ; 5428 7860 6076 1997 4 ( ), 1 0.4, 4 1 6 ;, 1994 1996 0.380 0.491 0.339 ;, 6 05,,,,,,,, 1997 7055, ( ) 0.3063 /, ( )0.3513 /,, 2
2 8%, 133 3) (1983) 1997 6, 4 1 ; 1 98-0.86,,, (1), 1996 5000,, 15728,1996 10300 (2),, 1997 8, 6500 1674, 8174 ; 1998 4 1997, 22952 ( 55 9%) 19800, 3152 (3),,,,,, 4),,,1998 12, ;2000,,,,,2000 1,, 2000 12 14,, 100 ; 3 (1), (2) (3) (4) 1) 26 CI 3
1987,,,,, 1988,, ;8, (APOL LO), 750 1990, 2 4,, 9, CI ( ),, 1993, 13, 63%, 1993, 20,,, 3 4, 1995,,,1997 1 59, 9, 2),, 1990 10,, 75 60, 1991,, 1991, 120, 400 ;1992, 1000, 6000 ;1993 1994 1, 2,,,,, K,, ;, ;,, 3) 1994 1996, 1 80 ; 1993 30 1997 48 ; 4
600, 2000, 15 (1) 1996, ;1997, 20, 5 (2), 100, 1997, 300,2000 13000,, 1/3, 20% (3),, 1996,,1998 3,,20,,, 1999, 200,,,,,,, 1999, 5,, 2002 400, 24 18 (1) (2) (3) (4) (5), 1) 1986 (1) 1 ; 2 ; 3 (2) 1 ; 2 5
(3) 1 2 3 4, 5 2), (IMA),, (1) 1, 2 3, (2) 1,, 2, 3 (3) 1, 2 3 4 5, 6 7 (4) 1 2, (5),, 6
, 1,,, ( ), 2,, 3,,,,,, 3),,, (1), 1 2 3 (2),,, 1, 2, 3,,,,,,,,,,,, (3),,, 7
, (1),, (2), (3) (3),, (4), 1 3,,,,,, Redmond,WA, 40% Mario Dontendo Polemon,,,,, (1), (2), 2000,,,,, 2000 3, 1997 1999 1998 2000 14 56,, 4 12,,,, 8
,, 1991 1994,, 2000 3,,,,,,, (1) (2) ( ),,,, 156,, 2004 7 5 5 1 1, 3 21,,, 2001 3,,,,,,, 1),,,,,,,,,,, ( ) 1997, 0.38%, 1%, 3%, 9
,,,,,,, ;, ;,,,,,,, 4000, 4000,,,,,,,,,,,,,,,,,,,,,,,, 10,,,,, 2),,,,,,,,,,,,,,, (1),,,, 20 80, 10
,,,,,,,, 65%,,,,, ;, ;,,,, 500 (2),,,,,,, ;,,,, 200,,,,, 99 5%, (3),,, 1996,,,,,, 1998 10,,,,,,,,, (4), 2004 70,,,,,, 20 90, NC 2 NC 3,,,,,,,,,,,,,,,, 11
1996,,,,,,,,,1998 3,,,1997 17 3),,,,, 4,120 9,,,,,, ( ) ( ) ( ), IT,, 2004 1100,, ; 260,220, 200, 120 5000 3800,, ; ; ;, ;,,,,,, 24 1800, 100,, (ERP),, (MIS),,, ERP,, ERP,, 80%, ERP, 12
, C2919PS, NC 3,,, 5630 ( );, ( ), 4820, ERP, 10,,,,,,, 30%, 100, (60 ) ERP,,,,,,,,,,,,,,, 20, 2600 167 8,,,,,,,,, (1), (2), (3) 1 4 (1), (2),,, (3),,,, (4),, 13
1 1 1 5, 1) (1),,,, (2), ( ), 1,,,, 2,,,,,, 3,,,,,,, 2),,,,,,,,,,,, 14
,,, (1) (2) (3),, ;, 3),, ;, (1),,,,, (2),,, ( ), (3),,,, 4),,,, ;,,,, 5) (1) (2) (3) (4), (5) 15
1 1 ( ) 2, ( ) 3, ( ) 4, ( ) 1,( ) A B C D 2, ( ) A, B, C, D, 3 ( ) A B C D 4 ( ) A B C D 1 ( ) A B C D 2 ( ) A B C D 3 ( ) A B C D 4 ( ) A B C, D 16
1 2 3 4 1 C 2 A 3 C 4 B 1 ABCD 2 ABC 3 ABC 4 CD 17
2,,,,,,, 2 1,,,,,,,,,,,,,,, 2 2,,,, ;, 18
ABC ABC 10, 30, 10, 12,, 12 1),,,,,,, 2) (1), 1, 2, 2, 20%, ( ) (2), 12, 20%,, 300000/100000=3( ) 300000/120000=2 5( ) 0.5, 1 0.5 120000=60000( ) 2 1 20000=20000( ) 60000+20000=80000( ), 80000, 180000, ;, 120000, 60000,,, 3),,,,,,,,,,,,,,,, 19
M 2 1 2 1 ( ) 1 350 1085 2 420 1100 3 500 1500 4 440 1205 5 430 1205 6 380 1100 7 330 1090 8 410 1280 9 470 1400 10 380 1210 11 300 1080 12 400 1230 1) 2) (1), 3, 500, 1500, 11, 300, 1080, ( ) 500 1500 300 1080 200 420 b= Δy/Δx=420/200=2 1; a=y-bx =1500-2 1 500=450 y=450+2 1x (2) 1 2.2 20
2 2 (x) (y) xy x 2 1 350 1085 379750 122500 2 420 1100 462000 176400 3 500 1500 750000 250000 4 440 1205 530200 193600 5 430 1200 516000 184900 6 380 1100 418000 144400 7 330 1090 359700 108900 8 410 1280 524800 168100 9 470 1400 658000 220900 10 380 1210 459800 144400 11 300 1080 324000 90000 12 400 1230 492000 160000 n=12 x=4810 y=14480 xy =5874250 x2 =1964100 2 b= n xy- x y n x2 - ( x ) =1 9446 2 a= y-b x =427 21 n 3 y=427 21+1 9446x 3),, ( ),,, y =a+bx ( ), ; 2 3,,,, 21
7, 800, 360, 70%, 8 400, 403, 10%,,, 8 7,,, (1) (2) (3) (4), 2005, 2004, 2 3 2 3 ( ) ( ) 1 26000 2000 2 22000 1600 3 38000 3000 4 34000 2400 5 32000 2600 6 26000 2200 7 32000 2800 8 44000 3400 9 42000 3200, 22
, W,,,,,, 7,,,, 120000,,,,, 500, 200,,,,,,,, 100,,,,,,,,,,,,,,,, 8, 20%,,,,,,,,,,,, (1), 23
(2),, (3),,,,,, 2002,,, 5 8, 12, 4, 10, 40 10, 2, 30, 60 (1),,,, 25%, (2),, 17909, ;,,,,,,, (3),,, 1,,, 2,,, 3,,,,,,,, 1 1996,,,,, 24
,,,, 2,,,,,, 2000,,, 3, CEO,,,,, 12,,,,,,,,,,, (4),,,, 30, 1984, 4,,, 7,,,,,,,, (1) (2) (3), 2 4 (1), ( ),,, (2), 25
(3) 1 ; 2 ; 3 ; 4 ; 5 ; 6 ; 7 ; 8 ; 9 ; 瑏 瑠 (4) 2.1 1234 2.1 (5) 2.2 a~l, 2.2 1 500 0.12 / 26
2 500000 5%, 500000 7% 3 3000, 12, 3000, 10 4 100 5 250, 15 15 6 12~16, 375 ; 16, 4500, 300 7, 50 8 9 瑏 瑠, 瑏 瑡,, 2 5,, 1 ; 2 ; 3 ; 4 ; 5 ; 6 ; 7 ; 8 ; 9 ; 瑏 瑠 2 1 ( ) 2,, ( ) 3 ( ) 4 ( ) 27
1 ( ) A B C D 2, ( ) A B C D 3, ( ) A B C D 4 ( ) A B C D 5 ( ) A B C D 6, 36, 4000, 56, 50%, ( ) A 400 B 222 C 143 D 500 1 ( ) A B, y=a+bx C D 2, ( ) A (50,100) B (60,120) C (50,120) D (70,130) E (60,130) 3, ( ) A B C D E 4 ( ) A B C D E 1 2.4 2 4 7 8 9 10 11 12 ( ) 200 160 260 240 280 220 ( ) 1160 1000 1400 1320 1480 1250 28
(1), (2), (3) 270, 2 1~8 2.5 2 5 1 2 3 4 5 6 7 8 ( ) 18 20 19 16 22 25 28 21 ( ) 6000 6600 6500 5200 7000 7900 8200 6800 1 2 3 4 1 D 2 D 3 A 4 B 5 A 6 A 1 ABD 2 AD 3 ABCD 4 AD 29
3,,,, 3 1, ;,,,, ;,, 3 1 3 1 = = + - - = - = - = - = 30
,,,, = + 3 2,,, ;, 2004 4~6 3 2 (2004 ) 4 5 6 ( 25) 1750000 1875000 2000000 80000 320000 400000 ( 9) 765000 720000 540000 560000 560000 560000 1325000 1280000 1100000 1405000 1600000 1500000 320000 400000 80000 1085000 1200000 1420000 665000 675000 580000 620000 650000 680000 45000 25000 (100000), 31
,, 6 200, 10,,,,, 3 3 3 3 4 5 6 85000 80000 60000 70000 75000 80000 (1)4 1 5000 (2) 1680000, (3) 6 (4),, 7,,7 (1) 4 5 6 (2), (3), 1),, 2) (1),4 5 6, 3.4 = = = - 32
3 4 4 5 6 1750000 1875000 2000000 9 70000=630000 675000 720000 6 70000=420000 450000 480000 1050000 1125000 1200000 560000 560000 560000 620000-420000=200000 200000 200000 760000 760000 760000 (60000) (10000) 40000,, (2),,,,,,,,, (3), 3 5 3 5 4 5 6 105000 35000 (140000) 20000 7=140000 25000 7=175000 5000 7=35000 5000 7=35000 20000 7=140000 25000 7=175000 105000 35000 (140000) 33
, 5000, 30 ; 3500,, 2000 20, 20000, 4000 ( 5%),, 3 6 3 6 60000 114000 72000 120000 60000 120000 132000 72000 30000 48000 102000 12000 12000 (1), (2) (3), (1), 2000 4000,, 5%,, 90%, 6 11 4, 20, ( ) 70%, 2 3 4, 1 4, 8000 (20000/ 5000 2000) 2 2 (20000/5000 3000+20000/2000 1000) 1 4, (2) 3 7 34
3 7 2000 30=60000 4000 28 50=114000 2000 20=40000 4000 20=80000 20000 34000 20000 20000 0 14000,,, 3000, 1 2 (20000/5000 3000),, 1 2, 3000 1 2, 1000, 1 (20000/2000 1000), 2000,, 2000 (3), 2 4 (1 2 +1 2 ) 1 4 (0+1 4 ) 1, 1 3 3,,,,,,,2003,,,,,, 3 8 35
3 8 2002 2003 2004 ( ) 0 1 16 ( ) 50 70 60 ( ) 49 55 75 ( ) 1 16 1 ( ) 1000 1400 1200 ( ) 250 350 300 (2 / ) 100 140 120 ( ) 500 1050 1050 ( ) ( ) 50 50 50 ( ) 0.5 0.5 0.5 ( ) 150 150 150 (1) 3 8, (2) 2002 2003 2004, (3) 2005,, 3 1 (1) 3 8 3 9 3 9 2002 27 37 2003 27 42 2004 27 44 5 (2) 2002 2003 2004 3 10 36
3 10 2002 2003 2004 2450 2750 3750 0 37 672 1850 2940 2670 37 672 44 5 1813 2305 3297 5 637 445 452 5 174 5 177 5 187 5 462 5 267 5 265 2002 2003 2004 3 11 3 11 2002 2003 2004 2450 2750 3750 1323 1485 2025 724 5 27 5 37 5 1347 5 1512 5 2062 5 500 1050 1050 150 150 150 650 1200 1200 452 5 37 5 487 5 (3) 12002 462 5-452 5=10( ), 1 10 (500 50 1),, 490,,500, 10 22003, 267 5-37 5=230( ),, 230 (1050 70 16-500 50 1), 820 (1 10+54 15), 37
, 1050, 230 (1050-820) 32004 222 5,, 1272 5 (1050 70 16+ 1050 60 59), 1050, 222 5 (1272 5-1050) (4) 1,2002 2003 2003,2003 2004, 2004 2003 20, 2 5,,, 2,2002 2003 2003,,,, 2003 2004,2004 2003 20, 2003 450, (5),,,,,,,, 2005,,,, 10000, 50, 15000 150000 300000 60000 120000,, ;,, 38
(1) (2), (1) 3 12 3 12 ( ) ( ) (10000,50 / ) 50 50 (15000 ) (10 / ) 15 15 (20 / ) 30 30 (4 / ) 6 6 (8 / ) 12 63 51 (5000 ) 21 17 (10000 ) 42 34 16 12 8 4 5000 5000 42 / =210000 5000 5000 34 / =170000 (2), 1, 40000 (5000 8), 40000, 40000 2, (120000 ) (160000 ), 3 4 (1) (2) (3), 39
(4), (5) (6) 3 5 1),, 20 80, (Robert S Kaplan), 80/20, 80% 20%, 20% 225%,,,,,, 20 70,,,,,,,, 70, 50%~60%, 400%~500%,,,, 2) 20 40 (Activity BasedAccounting ActivityAccounting) (EricKohler), (ABC) (RobinCooper), ;,,, ; ; ; 40
,,,, ; ;,,,,,,,,,,,,,,,,,,,,, 3), 200%,,, 32,,, 46 5%,,,,,,,,,,,,,,,,,, 3 1 ( ) 41
2, ( ) 3, ( ) 4,, ( ) 5,, ( ) 6, ( ) 7.,, ( ) 8., ( ) 9.,, ( ) 10., ( ) 1 ( ) A B C D 2 ( ) A B C D 3 5000, 7000, 200, ( ) A -3200 B 3200 C 800 D 2200 4, ( ) A B C D 5,, ( ) A B C D 6, ( ) A B C D 7 ( ) 42
A B C D 8 ( ) A B C D 9 2000, 800, 5000, 10, ( ) A 20000 B 3000 C 5000 D 1000 10 300, 200, 400, 15 ( 4 ),, 2000 ( )( ) A 3000 B 4500 C 1000 D 2400 1 ( ) A B C D E 2.,, ( ) A, B, C, D, E, 3, ( ) A, B C D. E., 4, ( ) A B C D E. 5, ( ) A B, C D, E. 6 ( ) A B C D E. 43
7 ( ) A, B C D 8 ( ) A B C D E. 9 ( ) A B C D E 10, ( ) A B C D E. 1,2001 2002 17 14, 14 16, 5, 3, 5%, 15, 6 5 2001 2002 2 2001 2003 3.13 3 13 2001 2002 2003 192000 60000 144000 120000 100000 90000 72000 60000 54000 40000 40000 40000 32000 20000 14000 16, 8, 2 2001 2000, 20000,2001 2003 3.14 3 14 2001 2002 2003 ( ) ( ) 12000 10000 10000 10000 9000 10000 44
, 3, (1) 3.15 3 15 3 4 5 ( ) 0 0 20000 ( ) 50000 60000 40000 ( ) 50000 40000 55000 ( ) 0 20000 5000 (2) 2 00 1 00 0.50 1 50 1 00 1000000.00 10 00 (3) 50000 75000 4 3 16 2000 2001 2002 2003 ( ) 800 800 700 300 ( ) 800 700 400 200 50, 30, 4000, ( )1000,,1999 (1) (2) (3) (4) (5) 5 2004 A, 100000 A 45
8, 240000, 4, 180000, 25 2004 100000, 80000 ; 15000, 150000 ( 30000 ) (1) 2004 A, (2) 2004 A, (3) 1 2 3 4 5 6 7 8 9 10 1 B 2 C 3 D 4 A 5 B 6 A 7 A 8 D 9 B 10 C 1 ABE 2 DE 3 ABCD 4 BCDE 5 ABCD 6 ACD 7 AC 8 ABCE 9 CDE 10 ABD 46
4,,,, 4.1,, (Tcm) (cm), (cmr) (br), + =1 ( ),,,,,,,, + =1,,,,,, 47
4.2,,,, ;,,, ;,, 250, 20000, 15000, 30000 ; 50%, 70000, 85 (1) (2) 18000,,, (3) 3000000, (4) 220, 35000, (1) x p =125 (250 50% ) a=70000, b=85 x=a/(p-b)=70000/(125-85)=1750( ) (2) 18000 (125-85) 18000=720000( ) =720000-70000=650000( ) (3) 3000000 x, = ( + )/( - )= (a+tp)/(p-b) = (70000+3000000)/(125-85)=76750( ) (4) 35000 35000 110=3850000( ) 35000 85=2975000( ) 48
=3850000-2975000=875000( ) =70000 =875000-70000=805000( ) 18000, 250 21875,35000 250, 1330000 80000, 255000 ; 60000, 50000, 40000 ( ), 145000 10, ( ), 50%,, 75% (1) (2) 50% (3) 50% 75%, (4) 75% (1) = /( - ) =60000+50000+40000=150000( ) = (255000+145000)/80000=5( ) =10 =150000/(10-5)=30000( / ) (2) 50% 40000-30000=10000( / ) (3) 20000, 5 20000 5=100000( ) (4) 75% 60000-30000=30000( / ), 200, 4.1 49
4.1 (2004 ) (100, 3800 ) ( ) ( ) ( ) 160000 70000 10000 20000 30000 30000 8000 60000 380000 260000 120000 128000 (8000), 100 ;, (1) 2004 (2) 1 30%, 80% 2 20%, 15%, 10000, 30%, (3) 2004,, 500, 2005 30100, ( ) (4),, 2005, 400, 350, 15% ( ) (5), 50, 10000, 35%, 8000, 22000 (,, 30%) (1) 100 240000,, 240000 100=2400 /, 38000,, 38000 100=380, 100 20000,, 200 20000 100 200=40000 30000 +60000=90000 4.2 50
4.2 100 (2004 ) 380000 240000 38000 278000 102000 40000 90000 130000 (28000) (2) 10%, 3800 (1-10%)=3420, 80% 100 (1+80%)=180, 4.3 4.3 615600 432000 68400 500400 115200 40000 90000 130000 (14800) 20%, 3800 (1+20%)=4560, 15%, 300 (1+15%)=345, 30%, 100 (1+30%) 51
=130, 4.4 4.4 592800 312000 55250 367250 225550 40000 100000 140000 85550 (3) 500, 1900 /, x, x= (30100+130000)/(3800-1900)=84.26( ) (4) a 350 (3800-2780)-130000-a=15% (350 2780+130000+a) a=53521.74, 53521.74 350, 15% (5) p, -28000, 35%, 80 (1-35%)=52, 2752, 10000, 8000,, 18000 50 (p-2752)-18000 22000, 50 [-28000+50 (p-2752)-18000] (1-30%)=22000 p=4298.57 52
, (1), 160000 (2)50000 1000 2000 (3), 2 (4), 12 (1) ; 35000, (2) 1000, 1800, ( ) (1) 4 1 4.1 1 a. / 160000/8=20000( ) b.px =a+bx, p 12 ;a 160000 ;b 2000/1000+2=4( ) 53
12x =160000+4x x=20000( ) c. / =160000/(8/12)=240000( ) 2 ( 35000 ) = - 35000-20000=15000( ) 35000 12-240000=180000( ) (2) 1800, 1 ; 2 ( ) 1000 ( 2 ), (1000 2)=2000 1, 2 ( ) 4.5 4.5 ( ) 4000 5000 3000 ( ) 3500 4000 4500 ( ) 2000000 4000000 4500000 ( ) 1000000 2000000 1000000 ( ) 2500 6000000 (1) (2) (3) 400, 4.6 54
4.6 1400 2000 1350 4750 1000 1250 750 3000 200 400 450 1050 100 200 100 400 100 150 50 300 600 (300) 400 ( ), ( ) 12000 400 =4800000, 4800000-3000000=1800000 4.3,,,,,, 15%, 2005, 4.7 4.7 (2005 ) 20000000 10500000 4500000 5000000 3000000 100000 800000 1100000 330000 770000 55
, 15%, 20%,,,,,,,,,,,, 4.8 4.8 (2005 ) 120000 480000 300000 2000000 2900000, 15%, 3000000,,, (1) 1 15% ;2 20%;3, 2005 (2), 20%, 2005 ( 30%) (3) 2005 ( )1 15% ;2 20%;3 (4), (20% ), (1) 1 15% 56
= / =a/cmr, =450+300+10+80=840( ) = / =Tcm/px = (2000-1050)/2000=0.475 =840/0.475=1768.42( ) =2000-1768.42=231.58( ) 2 20% = / =a/cmr, =450+400+10+80=940( ) cmr = / =Tcm/px = (2000-1050)/2000=0.475 =940/0.475=1978.95( ) =2000-1978.95=21.05( ) 3 = / =a/cmr, =450+290+10+80=830( ) = / =Tcm/px = (2000-1050)/2000=0.475 =830/0.475=1747.37( ) =2000-1747.37=252.63( ) (2), 20%, ( - - ) (1- )= =450+10+80+ 20% =540+ 20% ( - -540+ 20%) (1-30%)=77 80% - =650 p, x, b 80%px-bx =650 x(80%p-b)=650,cmr =0.475,(p-b)/p =0.475 b=0.525p x(80%p-0.525p)=650 0.275xp =650 xp =2363.64, 20%, 2005 2363.64 77 (3) 2005 1 15% = / =2000-1050=950( ) =110 =950/110=8.64 57
2 20% = / =2000-1050=950( ) =10 =950/10=9.5 3 = / =2000-1050=950( ) =120 =950/120=7.92 (4),,,1 1747.37, 1768.42 ( 15% ), 1978.95 ( 20%), 2 252.63, 231.58 ( 15% ), 21.05 ( 20%), 3 7.92, 8.64( 15% ), 9.5( 20%),,,, 5000,, 40, 2,,, 100,,,,,,,,,, 3, 105, 2000, 10,,,, 5000, 80,, 240000, 3000, 24, 2, 80 90%, 16, 0.4 (1) (2), (1) =245000 10 12 2042( ) 58
= + + =2042+2000+3000=7042( ) 2, p=2, 0.4, b=0.4 1 =7042/(2-0.4)=4401.25( ) 80 90% 80 90% =72, 16, 3, 13 2 72 13 30=28080( ) 3 =28080-4401.25=23678.75( ) 4 =23678.75/28080 100% =84.33% >40%,, (2), = - - = (2-0.4) 28080- (2042+2000+3000) =37886( ), 37886, 60000 6 ; 60000, (1), 20%, 0.3 (2) 7.50 10% (3) 10%,,,, 1 = / 60000, 7.5, 6, =7.5-6= 1.5, =60000/1.5=40000( ) = = (60000-40000) 1.5=30000( ) 59
2, 20%, 0.3 60000, 7.5, 6.3, =7.5-6.3=1.2, =60000 (1+20%)=72000( ) =60000/1.2=50000( ), = = (72000-50000) 1.2=26400( ) 3600, 3 7.50 10% 60000, =7.5 (1+10%)=8.25, 6, =8.25-6=2.25( ) =60000/2.25=26667( ), = = (60000-26667) 2.25 75000( ) 75000-30000=45000( ),,, 4 10%, 60000, 7.5 (1-10%)=6.75, 6, =6.75-6=0.75( ) =60000/0.75=80000( ), 30000 x 30000=0.75x x=40000, (2), (3), (1),, 172000, 4.9 60
4.9 ( ) 5000 10000 12500 ( ) 40 10 16 ( ) 25 6 8 ( ) ( )= (5000 40)+(10000 10)+ (12500 16)=500000( ) = (5000 40)/500000 100% =40% = (10000 10)/500000 100% =20% = (12500 16)/500000 100% =40% = ( ) =15/40 100% =37.5% =4/6 100% =40% =8/16 100% =50% =37.5% 40% +40% 20% +50% 40% =43% = / =172000/43% =400000( ) =400000 40% =160000( ) =160000 40=4000( ) =400000 20% =80000( ) =80000 10=8000( ) =400000 40% =160000( ) =160000 16=10000( ) 4.4 (1), 1 2 61
3 4 (2) (3) 10% 10% (4),, (5) (6) (7), (8) (9) (10), 4.5 1),, ( ),,, ( ), ( ),,,,,,,,, 2),,,, 2004, 4.10 62
4.10 40000 50 30 28 2 20 300000 200000 100000,,, 2002, 200000 ( ) 120000 ( 200, 52, 1 ) 10400 ( 40, 1092, 3 ) 43680 ( 24, 1080 ) 25920,,, 28 18 ; 368000 ;, 1, 60 ;, 1, 20 ;, 28, 100 400000,, (1) =300000/20=15000( ) (2) = (300000+400000)/20=35000( ), 4.11 63
4.11 50 20 18 2 30 500000 400000 ( ) 368000 ( 60, 365 ) 21900 ( 20, 365 ) 7300 ( 28, 100 ) 2800 100000 (1) =500000/30=16667( ) (2) = (500000+400000)/30=30000( ), 1667, 5000, 4 1. 10% 10% ( ) 2. 1 ( ) 3., ( ) 4., ( ) 5. ( ) 6.,, ( ) 7., ;, ( ) 8.,, ( ) 9., ( ) 10., ( ) 1., ( ) A. B. C. D. 64
2. 400, 500, 40%, 800, ( ) A.60000 B.40000 C.50000 D.30000 3.,, ( ) A. B. C. D. 4., ( ) A. C. 5., ( ) B. D. A. B. C. D. 6. 60%, 500, ( ) A.800 B.833 C.1250 D.1500 7. 70%, 4000, 1340, 33%, ( ) A.8571 B.17800 C.20000 D.26869 8. 10, 40%, 800, 1000, ( ) A.300 B.450 C.200 D.133 9., ( ) A. B. C. D. 1., ( ) A. B. C. + =1 D. 2., ( ) A. B. 3. ( ) A. C. D. B. C. D. E. 4., ( ) A. B. C. D. E. 5.,, ( ) 65
A. B. C. D. E. 6. ( ) A. = - B. = - - C. = - - D. = ( - ) - 7., 1 ( ) A. B. C. D. E. 8., ( ) A. B. C. D. E. 9. ( ) A. B. C. D. E. 10., ( ) A. B. C. D. 1., 15, 12, 100000, 40000, 13.5, 20000, (1) (2) 5% 2., 10 7 3 2 2 3 (1) 40000, (2) 10%,, 3. 75000, 8000, 66
, 10000, (1) (2) (3) 4. 16%, 80%, 10000, 5., 150000, 20000, 10%,, 75%, 40, 6. 2004 500000, 40%, 20%, 20 (1) 2005 (2)2005 7. 200000 100000 4.12 5000000 2000000 7000000 2400000 900000 3300000 2600000 1100000 3700000 1200000 960000 2160000 1400000 140000 1540000 800000 740000 (1) (2), 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 1.D 2.B 3.B 4.C 5.B 6.C 7.C 8.B 9.C 10 A 1.ABCD 2.ABCD 3.ADE 4.BCDE 5.BC 6.ABCD 7.AE 8.ACD 9.BCD 10.ABD 67
5,, ;, 5.1,,,,,,,,,,,,,, 5.2,,,, ;,,,,,,, 68
,,,,,,,,, 1), ; ; ( ) 2) (1), (2), (3),, (4),,, (5),,,, (6),,, 3) (1) ( ),,,,,, (2),,,,,, (3),, 1 ;2 ;3 ;4 ;5 ;6 69
(4),,,,,,,, (, ),,, A 20 A, 25, 30,, 15 10,,,,,,,,, 5, 10%,,,, (5),,, ;,, (, ) (6),,,,,,,,,,,, (1) (2) (3), 70
, 1986,, 70%, 29,,, 6.7, 13, 1) 1958,, 1986,,,,,,,,,, 20 90,,,, 2), ;,, 17,,,,, 6, 1987 3950 29.69,, 17,,, 1993 8,,, 432 1, 2,,,, 1000 8, 1.5 16, 1994 9, 5, 2.9, 1997,, 1 1998 12,, 4.24,, 71
, 1.9,, 3.3, 80%, 10, 3) (1), 90,,,,,,, ( ),,,,,,, 85% 15%,,, 70% 10%, (2),,,,,,,,, (3),,,,,, ;,, 4) 500,,,,,,,,, ;, 72
500,,, (1),, (2) 5.3,,,,, 1) 2001 3,,,,,,,,,,,,, A J,A, 2),, B Z J, J, SWOT ( ), J,, ;,,, B J 8000,, 73
J,, B, B, Z,, J,,A B, 3),,,,,,,A,,,,A,,,, J J,A,, SWOT A,,, 4),,,,,, B,,,A,,,,,,, ( ),, A,,,,, A,, 5),, B,,,,, B,, A,,,, A, A 74
B, B ( B ),, A 8000,,A, B,, 37000, 6),, J A, J,,,, 26500,,,,,,A S,A S,, J, 30,, A 7) B Z,,, B,,A ;, A,, A, 8),,,,,,,A,,,,,,,, 75
9),,,, A,,,A 24, 8000 A, 8000,A, J,A 30, 8000,, A,,, 29, 1,, 128, B Z, J 10), J,,,,A,,,,,,,,,,,,, A 11),,,,,,A, A,,A,,,,, A, 8000, A A, A,,,,, A,, 76
A,,,,, (1),, (2) (3), 0.2, 0.9, 41%,,,,, 1, 1) 1 20000,,,, 1,,,,,,,, 20000,,,, 2),, 90%, 10%,,, 30, 100~200,, 30~50, ; 100,,,,,,, 3) VS 22%, 77
3 100%, 2001, 20, 2005 300~500, 1000,,,,,,,,,, 4),,,, 30~50, 10, 2~3 ;, 100, 30~40, 10,,,, 4, 4~11 (6 7 ), ( ),, ) 2~3, 1 5),,,,,,,,,,,,,,,,, 8000 6),,, PHOTOSHOP,,,,,,, ;,,,, 7) 78
,,,,,,,,,,,,, 5 127 89 2.83,,,,,,,,,,, 2001, ( ),, 1) KONAMI,, Sony PS,,, PS PC,,,,, 1,,,, 40 2), PS VCD, PS, VCD, VCD, 1999 VCD,, 1000, 1780, 15, 79
,,,, 1999 2000 300, 2001 2 3, 3),,,,, (1),,, (2),, 1,,,,,,,,, 2,,,, 3,,,,,,,,,,, (3) PC,,, (4) ; ; ; ;,,,, PC 40~50, 400, 40 400 (5), PC 2000, VCD 7000, (6),, 80
,,,,,,, 4), (1),,, A+,,,, NRG,,2001,,,,,,,,,,,, (2),,,,,,, ;,,, ( ) (3) NRG,,,,,,,,,,, ; 30%,, 81
5.4 (1) (2) (3) 5.5,,,,,,, 1) 1989 8,, 4000, 4000 8400, M 6401 13, 15820 9, 4, M 6401, 1991 4,, 15, 200, 8, 80, 10 M 6401 11, 30,M 6401, 1000 1992 7,, 9,, 1.19,, 100 12, M 6401 2.8, 1.6, 3500 500% 1993 1, 8, 190 12, 290, 38, 300, 4600,, 1993, 1993 1994,,, 1993,,,, 82
18 70, 2 12,1994 2, 1,,, 1/3,1/3,1/3, 1994 2 1996 7, 1994 3,,, 1994 8,,,, 1995 2,, 5 18,,, 30, 38 228, 200 2000 1995 7 11,,, 8,,,,,, 1995 9,, 10,1995,, 1996,,,3,,,,,,,,, 1996, 1,,,, 7,,,,, 20,1996,, 6000, 4000,, ( 20 ),, 1996, 4000 2) (1),,, 83
,,, ( ), ( ),,,, (2),, ( ),,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, (3),,,,, 84
,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, (4),,,,,,,, U ( ) H ( ) M ( ),U ( ),, H, M,, U,, M, 85
,,,,, ( ), 3) (1),, (2),, (3), 5 1.,,, ( ) 2.,, ( ) 3. 400000, 200000, 150000, 15% ( ) 4., ( ) 1. 5000, 20, 5%, ( ) A.7500 B.2500 C.10000 D.5000 2. 800000,, 1 0.45 200000, ( ) A.360000 B.160000 C.800000 D.200000 3. ( ) A. B. C.D. 4. ( ) 86
A. B., C. 1,, D., 1., ( ) A. B. C. D. 2., ( ) A. B. C. D. 3., ( ) A. B. C. D. 4., ( ) A. B. C. D. 1. 20000, 60%, 20%, 8 (1) (2) 20000, 2. 40000, 18, 10, 135000, 185000, 250000 3., 200, 160, 400000, 2004 10000 2005 20%, 600000 (1) (2) 4., 1000, 200, 90, 55000 (1) (2) 5%, (3) 66000, 5.W 2004 12 31 5 1 87
5.1 (2004 12 31 ) 10000 50000 85000 25000 100000 75000 195000 115000 200000 50000 200000 150000 10000 55000 210000 400000 400000 2004 500000,, 4%,10% ; 20000, 6% 500000 800000, 12000, 1. 2. 3. 4. 1.D 2.B 3.B 4.C 1.ABCD 2.BCD 3.ABD 4.ABCD 88
6,,,, 6.1,,,,,,,,,,,,,,,,,, 89
6.2,,, ;,,, 150, 250, 800, 100,,,,,,,,,,, 6.1 6.1 ( ) 80 0.92 ( ) 500 10000, 6.2 6.2 80 1500( ) 20 200 30 300 110 4000 240 6000,,,, 230,, 230 90
,,, (1) =50 800 +80 500 +0.92 10000 =89200, =150 50 +130 80 +2000 0.92 =19740 50, 50 (800-150)=32500 230, (2) =100 800 +80 500 =120000, =150 100 +130 80 =25400, (10000-2000 ) 0.92-230 =7130 (3) =100 800 +0.92 10000 = 89200, =150 100 +2000 0.92 =16840, 230,, (500-130 ) 80 =29600 (4),,, [(500-130 ) 80 +(10000-2000 ) 0.92-230 ]=7130+29600=36730 6.3 6.3, 89200 120000 89200 800 100 =80000 19740 25400 16840 150 100 =15000 32500 7130 29600 36730 230 0 230 0 36730 87470 42530 28270, ( ),,,,, 91
,, 25000 6.4 6.4 1 2 3 4 100000 70000 50000 80000 300000 100000 80000 60000 60000 300000 100000 100000 40000 60000 300000 300000 250000 150000 200000 900000 (50%) 150000 125000 75000 100000 450000 450000 375000 225000 300000 1350000 470000 550000 200000 380000 1600000 20000 175000 (25000) 80000 250000 50% (1), (2), (3),, (1) 3 3, = 200000-150000=50000, 3,,, 250000, (20000+17500+80000)-75000=200000, 50000 (2) 6.5 6.5 1 2 3 4 470000 550000 200000 380000 1600000 300000 250000 150000 200000 900000 170000 300000 50000 1800000 700000 150000 125000 75000 100000 450000 20000 175000 (25000) 80000 250000 36% 35% 25% 47% 44% 92
3 ( 25%) 1 ( 36%), (150000+75000)/(470000+200000)= 34%, 6.6 6.6 1 2 3 4 21% 13% 25% 21% 21% 14% 30% 16% 22% 18% 20% 16% 64% 45% 75% 53%, 2 ; 3 (3) 3,, 6.7 6.7 3 1 2 4 300000 250000 200000 750000 (60%) 180000 150000 120000 450000 480000 400000 320000 1200000 470000 550000 380000 1400000 ( ) (10000) 150000 60000 200000 1, 2 4 6.8 6.8 3 1 2 4 250000 200000 450000 (100%) 250000 200000 450000 500000 400000 900000 550000 380000 930000 ( ) 50000 (20000) 30000, 4, 2 6.9 93
6.9 3 1 4 2 250000 450000 700000 550000 (150000), 700000 250000, (1) 3 (2) 2 (3) (4), ( ), ( ), 100000,, 20, 20, 50% 20, 50%, 60, 40%, 20%, 80, 40 50% a. b. (1) (2) (3), 52, 130 94
, (1),,, 50% =20 50% =10( ); =20 50% =10( ); =60 50% =30( ); =80 50% =40( ); =40 50% =20( ) 100000 ; 100000 50% =50000 ; 100000 50% =50000 ; 40%, 50000 40% = 20000,20%, 50000 20% =10000, 30000 ;, 50000 60% =30000 50000 80% =40000, 70000 6.10 6.10 ( ) ( ) ( ) 100000 40 4000000 100000 10 1000000 100000 50 5000000 50000 20 1000000 50000 10 500000 50000 30 1500000 50000 60 3000000 50000 30 1500000 50000 90 4500000 30000 80 2400000 30000 40 1200000 30000 120 3600000 70000 40 2800000 70000 20 1400000 70000 60 4200000 13200000 5600000 18800000 (2) 95
20000, 50+30+120=200( ); 10000, 50+90+120=260( ); 30000 20000 200+10000 260=6600000( ); 6600000 30000=220( ) 30000, 50+30+60=140( ); 40000, 50+90+60=200( ); 70000 30000 140+40000 200=12200000( ); 12200000 70000=174.29( ) (3) 50, 52, 2,,, 50+90=140,, 130, 10,,,,,,, 30, 30, =50+ (90-30)+2( )=112( ); =130( ) 18, 1 9 ( 6.11) 6.11 (1~9 ) (15000 250 ) 3750000 (15000 17 ) 255000 (15000 75 ) 1125000 (15000 9 ) 135000 (1800000 9/12) 1350000 ( 105000 ) 945000 3810000 ( ) (60000) 96
5000, 130, 146, 20000 5000, 6 12 6.12 ( ) 17 75 9 ( 40000 ) 45 146 (1), (2), (1),, 130, 146, 16, ( )20000, 146 45,, 6.13 6.13 130 5000=650000 0 650000 101 5000=505000 20000 525000 0 525000 125000 97
, 125000, 5000 (2),, 1 2 3 A/100 A/110 A/130,,, 10%, 6.14 6.14 A/100 A/110 A/130 3 6 10 5 7 10 140000, 10000, 6.15 6.15 A/100 A/110 A/130 1000 700 300 (1) (2) A/130,,, A/130, (1),,, 6.16 98
6.16 A/100 A/110 A/130 ( ) 3 6 10 ( ) 5 7 10 ( ) 1000 700 300 50% 35% 15% ( ) 75000 52500 22500 ( ) 75 75 75 ( ) 83 88 95 = (1+ ), 10%, 6.17 6.17 A/100 A/110 A/130 ( ) 83 88 95 10% ( ) 8.3 8.8 9.5 ( ) 91.3 96.8 104.5 (2) A/130,,, A/130 75%, 20/(1-75%)= 80,, ;,,, A 2005 1 31, 4000 A, 6.18 99
6.18 120000 80000 200000 200000 400000 100000 500000 600000 100000 100% ; 50%, 25%,, 20%,,,,, 25%, 10000,, ZHFA, 10000 24000, 16000, 10000 ZHFA (1), (2) 100000 (3), (1)10000 ZHFA, 6.19 6.19 24000 16000 40000 ( 100% ) 40000 80000 ( 25% ) 20000 100000 ( 20%) 20000 120000 100
(2) 100000, 6.20 6.20 ( ) 100000 25% 25000 75000 24000 16000 40000 ( 50% ) 20000 60000 135000 (3), =200000 /4000 =50 / =100000 /4000 =25 / 6.21 6.21 ( ) 24000 16000 40000 (50 / 1000 ) 50000 (25 / 1000 ) 25000 75000 115000 ( 20%) 23000 138000 A 101
140 (4, 30 ) 120 (4, 20 ) 80 (4, 50 ) 200 540 / 500 (1) (2) (1) 1,, 48000 2, A, B B 900, 100 (8, 30 ) 240 (8, 20 ) 160 (4, 50 ) 200 700 / (3) A, 200000,, (1) 500 340 160, 1,, 2 100% 3, (2) 1, A 160 48000,, =480000/160=3000( ) 102
3000,, 3000 2 A B, 6.22 6.22 ( ) ( ) ( ) ( ) ( ) A 500 340 160 4 40 B 900 500 400 8 50 B A, A 4 ( ) A, 200 (4 50), 200 A, 340+200=540 540 500, (3),,, 6.3,,,,, (1), (2) (3) (4),,,, 600000 2500000,, 3520000, 22000 34000, 103
30000 60000 ( ), 6.23 6.23 ( / ) ( / ) 10000 23000 5000 10000 30000 35000 45000 68000, (1), (2), (3) (2) (1), 6.24 6.24 ( / ) ( / ) 2500000 3520000 22000 34000 30000 60000 45000 68000 97000 162000 2403000 3358000 600000 600000 1803000 2758000 (2), 955000, 72.12% 78.35%, 96.12% 95.40% 53%,,, (3) (2) 1 41%, 2, ( ) 104
, 15000, 80 10 10, 80 20, 40, 10,, 20, 100 20 50% 25% (1) (2) (3) (1) (2) (1) 15000 15000 80 10=1875( ), 80, 80 1875=150000( ), 20, 20 60=1200,15000 12.5 (15000 1200), 50, 12.5 50=625( ), 40, 40 60=2400,15000 6.25 (15000 2400), 50, 6.25 50=312.5( ), 10, 10 60=600,15000 25 (15000 600), 50, 25 50=1250( ), 625+312.5+1250=2187.5( ), 100 20,,15000 15000 100 20=3000( ) 50%, 2187 5 50% = 1093.75( ) =3000+1093 75=4093 75( ), 150000+2187.5+4093 75=156281 25( ) =156281 25 15000=10.42( / ) (2) 42 (1+20%)=12.50( / ) (3) (1) (2) 1 ( ), 105
2,, ( ),, 2000 10000 6000, 120000 400000 900000 1420000 100000 240000 480000 820000 40000 120000 240000 400000 1220000 200000, 55,, 2000 100000, 100000 2000=50( ) 1 55, 5,,, 106
,,,,,,,,, 3 10000 2700 100 2800 3000 3900 9700 300 1400 440 200 260 900 500, 10000, 1 1400,1 3, 3 1,, 1400 3=4200,,,,,,, 3000, 0 6.25 107
6.25 10000 4200 5800 3000 0 3000 2800 0,, 1000,, 1400,, ;, ( ) 650 500 150 250 1550 (1), (2), (1),, 1400, 1550, 150, 1550 250,,,, 6.26 108
6.26 1400 1000=1400000 0 1400000 1300 1000=1300000 0 1300000 100000, 100000, 1000 (2),,,,,,,,, 100000 T 1 T 1, 15000 T 1 ( ) 20 12 5 3 40 T 1,9000 ( T 1 ), 38.5 (1) T 1 (2), 109
T 1 9000, 9000/15000=0.60 (1) T 1 =20+12+5+0.6=37.6( ); T 1 =38.50 ;, (2) 37,,, 0.6 /, 6.27 6.27 10000000 16000000 26000000 9000000 12800000 21800000 1000000 3200000 4200000 ( ) 1110000 1000000 2110000 ( ) (110000) 2200000 2090000,,,, 10% (1) (2) 500000, 5% 3% (1) 110000, 1000000,,, 10% 16000000 0.9 (1-12800000/16000000)=2880000 (, ), 320000,,,, (2) 500000 5% 10000000 (1+5%)=10500000, 3% 16000000 (1+3%)=16480000 110
, 900 /1000 100%=90%, 5% 10500000 90% =9450000, 1280 /1600 100% =80%, 3% 16480000 80% =13184000 6.28 6.28 10500000 16480000 26980000 9450000 13184000 22634000 1050000 3296000 4346000 ( ) 1110000 1000000 2110000 ( ) (600000) 2296000 2236000 500000 1736000 500000, 1736000, 2090000-1736000=354000 6.4 (1),, (2) (3), (, ) (4) (5) (6), (7),,, 120000,, 30000 (8),, 10%, 16%,, 111
6.5,, ( ),,, ( ), 1),, 1 A,,, 6.29 6.29 A 40 32-8 56 20-16 24 12 4, -8; -16; 4,,,,,, 2), (Savage), 6.29,,,, 2,,,, 6.30 112
6.30 A 240 160-60 -140 B 320 140-120 -280 C 140 88 20-40 D 160 100 36-20 6.30,, 240 ; 160 ; 36 ; -20, = -, B 320 A =320-240=80( ) B =320-320=0 C =320-140=100( ) D =320-160=160( ),,, 6.31 6.31 A 80 0 96 120 120 B 0 20 156 260 260 C 180 72 16 20 180 D 160 60 0 0 160 6.30, A B C D 120 260 180 160,,, A 120, 3),,,,,,,, 3,, 113
, 6.32 6.32 80000 160000 116000 68000 90000 176000 100000 78000 100000 196000 112000 62000, 16000 176000 196000, 100000, 196000, 100000 6 1. ( ) 2., ( ) 3., ( ) 4. ( ) 5., ( ) 6.,, ( ) 7.,,, ( ) 8., ( ) 9., ( ) 10., ( ) 1. ( ) A. B. C. D. 2., ( ), A. B. C. D. 114
3.,, 20 /, 10 /, 20000 2500, ( ) A. B. C. D. 4. ( ), A. B. C. 1 D. 5. 1500, 800, A 2000,, A ( ) A.800 B.1500 C.1800 D.2500 6., ( ) A. B. C. D. 7. 10, 6, 2000, ( ) A.200 B.500 C.400 D.800 8., ( ) A. B. C. D. 9.,, ( ) A. B. C. D. 10., ( ) A. B. C. D. E. 1. ( ) A. B. C. D., 2. ( ) A. B. C. D. E. 3. ( ) 115
A. B. C. 4. ( ) D. A.B.C.D. E. 5. ( ) A., B., C.,, D.,, 6. ( ) A.B. C. D. E. 7., ( ) A., B., C.,,, D., 8. ( ) A.B.C. D.E. 9., ( ) A., B.,, C., D., 10., ( ) A. C. B. D. 116
1. 80%, A B C, 6.33 A B C 360 396 108 144 288 36 216 108 72 108 36 18 108 72 54, 18 20%, 2., 28000,, 6 34 6.34 ( ) 8000 6000 ( ) 18 32 ( ) 12 23 ( ) 10000 20000 3., P 1 P 2 P 3 6.35 P 1 P 2 P 3 140000 500000 360000 1000000 60000 200000 150000 410000 41000 110000 65000 216000 20000 40000 35000 95000 6000 7000 6000 19000 28000 100000 72000 200000 95000 257000 178000 530000 (15000) 43000 32000 60000 117
P 1, (1)P 1 (2), 4. 20000 A, 47 ;, 6 36 6 36 A 6 25 15 15 61 (1),,60% (2), (3), 5., 100, 50 6 37 2 7 2 1 12 6., 10000, 3, 4, 20000, 10000, 6000, 7., 600, 6, 2000, 1000, 118
25%, 55% 8., 1.4, 7, 20%,,, 10000 ( 250 ) 9. 10000, 5, 20000, 11, 16, 3, 15000,, 3000 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 1.D 2.A 3.B 4.C 5.D 6.C 7.B 8.D 9.A 10.B 1.CD 2.ABCE 3.AB 4.ABC 5.ABCD 6.ACD 7.ABCD 8.ACDE 9.ABD 10.ACD 119
7,,,,,,,, 7 1,,, ; ;, ; ; ; ;, 7 1,, 120
7 1 1 NCF =, NCF, 2 NCF =( -1)+, (ARR)= 100%,, NPV =, n n NCFt (1+ic) = t t=0 t=0 t)",,!ncft (P/F,ic,, (PI)= 1, ; 1, IRR n NCFt (1+IRR) =0 t t=0,, ΔIRR ( ΔNCF IRR,,, ΔNCF ;, ) ΔIRR ( == (PA/A,ic,n) NPV ) 121
7 2,,, ;,,, 850, 8, 50, 60,, 2000 2, 1 2 33%,,,,, 7 2 0 1 2 3 4 5 6 7 8-850 -60 1172 1172 1172 1172 1172 1172 1172 1172 50 60-910 1172 1172 1172 1172 1172 1172 1172 1282 1) 850, 60 910 2), (850-50)/8=100( ) =2 2000=4000( ) =1 2 2000=2400( ) = - =4000-2400=1600( ) =1600 33% =528( ) 122
=1600-528=1072( ) = + =1072+100=1172( ) 3), 50 60 110 4) 7 2, (1), (2), 2500, 0 35,, 150000 5 5 0 10000 0 90 /,,, 2400, 100 5 500000 (1) 20%,, (2), ( ) =150000 500000 10000=50( ) (2400 50)=120000( ) (0 90 2500 2-0 35 10000) 50=50000( ) 150000 5=30000( ) 40000 123
, =120000-50000=70000( ) =40000+30000=70000( ) NPV =-150000+70000 (PA/A,20%,5) =-150000+70000 2 9906 =59342( ) =2400-1000=1400( ) NPV=-150000+1400 n 2 9906 0-150000+1400 n 2 9906 0 n 36( ) 36,,,,,,,,,,, A, ; B, ; C, ; D 7 3 ( ) ( ) A 500 1~10 130 B 400 1~10 100 C 200 1~8 60 D 100 1 30 124
( ) ( ) ( ) 2 40 3 70 4 50 5 30,,, 700,, 10%, 30%,,, (1) NPV IRR (2),, (3) NPV IRR, (4), (1) NPV IRR A =5000000 10=500000( ) B =4000000 10=400000( ) C =2000000 8=250000( ) D =1000000 5=200000( ) 7 4 A B C 1300000 1000000 600000 500000 400000 250000 800000 600000 350000 240000 180000 105000 560000 420000 245000 500000 400000 250000 1060000 820000 495000 NPV NPVA =-5000000+1060000 6 1446=1513276( ) 125
NPVB =-4000000+820000 6 1446=1038572( ) NPVC =-2000000+495000 5 3349=640775 5( ) IRR A =5000000 1060000=4 7170, 4 8332 4 4941, 16% 18%, IRRA =16% + (18% -16%) (4 8332-4 7170)/(4 8332-4 4941) =17 3% B =4000000 820000=4 8780, 5 0188 4 8332, 15% 16%, IRRB =15% + (16% -15%) (5 0188-4 8780)/(5 0188-4 8332) =15 8% C =2000000 495000=4 0404, 4 0776 3 8372, 18% 20%, IRRC =18% + (20% -18%) (4 0776-4 0404)/(4 0776-3 8372) =18 3% 7 5 D 1 2 3 4 5 300000 400000 700000 500000 300000 200000 200000 200000 200000 200000 100000 200000 500000 300000 100000 30000 60000 150000 90000 30000 70000 140000 350000 210000 70000 200000 200000 200000 200000 200000 270000 340000 550000 410000 270000 0 9091 0 8264 0 7513 0 6830 0 6209 NPVD =-1000000+270000 0 9091+340000 0 8264+550000 0 7513+ 410000 0 6830+270000 0 6209 =387321( ) D IRR, IRRD =19 7% (2) 700, 126
7 6 ( ) ( ) D 100 19 7% 387321 C 200 18 3% 640776 A 500 17 3% 1513276 B 400 15 8% 1038572, 700, C A, (3) NPV IRR, IRR, NPV (4), 1997 9 18,,, 26, 1613 ( 13 ),, 1997, 1),,,,, 20 80 90,,,,,, 1996 11,,, 600, 1997 12 2001, 100, 127
2),,,,,,,,,,, 3),,,,,,,,, 80, 40, 2001 27,,, 4),,, 80,,,,,,, (1),,,,,, (2),,,,,, (3),, 128
7 3,,,,,,,, 1000, 100, 10 5,,,,,, 200, 5, (1) (2) (3) (4) (5),,, 50, 14, 6,,,, 1 5, 30%, 1, 5000 129
,,,, 15%, (1), ( ) (2), SM SM,, 5 10000 300 36, 54, 42, 123 750000, 225 5, 300000,, 16%,, (1) SM, (2), (1) 7 7 7 7 (36+54)=90 / (42+123)=165 / 54 / 15 / 144 / 180 / 2250000 2250000 900000 1650000 1350000 600000 540000 150000 810000 450000 4000 2500 130
, = (3000000-300000) 5=540000( ) =540000 10000=54( / ) =750000 5=150000( ) =150000 10000=15( / ) =540000 (225-90)=4000( ) =150000 (225-165)=2500( ) 7 8 7 8-3000000 -750000 (1~5 ) ( + ) 1350000 600000 ( 5 ) 300000 0 NPV =-3000000+1350000 3 2743+300000 0 4761 =1563135( ) NPV =-750000+600000 3 2743 =1214580( ) (2), ( ),,,,,, 25% 80%,,,,,,,,,, 131
,,,,,,,,,,,,,,,,,,,,,, 1997,,, 3, 6,,,,, 2 2,,,,, 1997, 118,,,,,,,,,,,, 1997,,,,,, ;, 3 98 ; 1997 9 3,, 178, 3 100,,,,,, ( ) ISO9001, 128 516,,,,,,,,, 1988, ;1991, 132
1992, ;1995,,, 1997, 36 9% 57 5% 29 6% 27 1% 500,,,,,,,,, ;,,1997,,, ;,,1997,,,,,,,,,, 1995,,,,,,,,,,,,, 2400 60%,,,,,,,,,,,, 1997 6 8,LKG ( ),,,,,,,,,, 8,5,,,,,,,,,,, 1+1>2 (1) (2),,, 133
(3),,, ;,,2004 2004,, 100,,,,,,,,, 10 26 27 100, 1) 1999,1999 8 23,, 5500, 20%,,,,,,, 1000,,,, ; ; IT 2),, 2000 5 11, 163 10M 200M, 7~ 8, 2000 ( IDC,InternetDataCenter, ), IDC, 4,, 5000, 600, 1000,,,,, 134
6SIGMA 2000 12, IPSG,,, 10,, 2002,, 2500, VPN VOIP, 3),,,,, IDC,, IDC IDC, COM COM,IDC, IDC, IDC,, 2002 5,,, 2M,, 20 /,, 5 /,,,,,, ADSL,1999,,,, 263 ;,,,,,,,, 2002 5,,, 2000,,, ;, 2004,,,, 135
4), 2003, IDC 80,,,,, 1~5,,, ; 1000 200 2004,, 6,,,, 70%,,62 ;,30 ; IT ; 30, ;, 100, (1) (2) (3) 7 4 (1), (2)ConnorEnergy 900000, 8 9% 12 6%, (3)Thomas 30000, 1 ;2 20 3000, 10000 10%, (4)Wiliam, 28000, 20 5% 20 Wiliam, (5), (6) A B, 40000, 7 9 0 1 2 3 4 A -40000 15000 25000 25000 25000 B -40000 25000 15000 25000 25000 136
(7) 685000, 10 90000, 9%, 6%, (8)W, 500000, 5 145000, 10%, W 7 5 (StrategicCost Management, SCM), 80 20 90,,,,,,,,, ( ),,,,,,, 1),,,,,,,,,,,,,,,,,,,, 137
,,,,,,,,, 2),,,, ;,, ;,,,,,,,,, ;,, 3),,,, ( ), ( ),,,,,,,,,,, 138
,,,,,,, ( ) 7 1 ( ) 2, ( ) 3 ( ) 4, ( ) 5,, ( ) 6 ( ) 7, ( ) 1 ( ) A B C, D, 2, ( ) A B C D 3 9%,, 1%, 33%, ( ) A 6% B 6 09% C 9% D 9 09% 4, 6%, 1%, 33%, ( ) A 4 06% B 4 10% C 9 05% D 12 53% 5 10, 20, 5%, 1, 2% 33%, ( ) A 5 53% B 7 26% C 7 36% D 12 53% 6 100, 10, 10 25, 8 10 ( ) A 8 B 25 C 33 D 43 7 100, 60, 10, 139
40% ( ) A 40 B 50 C 34 D 26 8, ( ) A B C D 9 ( ) A B C D 10, ( ) A B C D 11 ( ), A B C D 12, 400, 4,, 140, 40%, ( ) A 4 5 B 2 9 C 2 2 D 3 2 13 ( ) A B C D 14 18%, -3 17, 16%, 6 12, ( ) A 14 68% B 16 68% C 17 32% D 18 32% 15 ( ) A, 1 B, C, D 1 ( ) A B C D 2 ( ) A B C D E 3 ( ) A B C D E 4, ( ) A B C D 5 ( ) A B C D 140
6 ( ) A B C D 7 ( ) A B C D 8,, 4000, 6 ; 6000, 4,, ( ) A,B C D 9, ( ) A B C D 1 6, 30000 6 14%( ) 6 2,, 30000, 20000 8%( ) 3 A B, 8, 10016000, 12%, NCF 7 10 7 10 NCF 1 2 3 4 5 6 7 8 A 20000 20000 20000 20000 20000 20000 20000 20000 160000 B 40000 30000 30000 20000 10000 10000 10000 10000 160000 4, 167, 1 ; 12, 18000, 146800 14% 5 120000 6, 6000, 13000 14% 141
6, 35000, 10, 2000, 50000, 100000 115000 ; 86000 91800 10, 2000, 20000,, 18%, 7,, 10000, 3, 40000, 8,8 3000, 12% 1 2 3 4 5 6 7 1A 2A 3B 4A 5B 6C 7C 8B 9A 10C 11D 12D 13B 14D 15A 1ABCD 2ADE 3BC 4BCD 5ABC 6AB 7BCD 8CD 9CD 142
8,,,,,, 8 1,,,,,,,,,,,,,,,,,,, 143
8 2,,, ;, ( ) 2004 10, (2005 1 1 2005 12 31 ), 10% 2005 8 1 8 1 2005 ( ) ( ) ( ) 30000 150 4500000 15000 200 3000000 30000 250 7500000 15000000, 5% 2005 1500, 10% 170, 110, 35, 25,, ; 8 2, 2005 8 2 8 2 2005 ( ) ( ) ( ) 30000 91 2730000 15000 132 1980000 30000 143 4290000 9000000 280,, 144
8 3 8 3 2005 450 300 750 1500 273 198 429 900 177 102 321 600 170 280 150, 40 2005 12 240 10,, 2004 12 1450 2005 240, 8 9%(150/1690), 10%,, 60 10, 20, 8 4 10, 10 6%(180/1700), 12 8 4 2005 480 330 780 1590 273 198 429 900 207 132 351 690 230 280 180,,, 12 2005 3 12,, 145
, ; 2005,,, (,, ),, (1) 2005 8 9% 10 6%, (2) (3) (4), (5) 10%, ( ), (6) (5), (7) 2005,, (1),, 10, 20 60 (2),,,, ;,,,,,, (3) (4),, (5) 10%, ( ), 8 5 146
8 5 ( ) 40000 20000 40000 ( ) 135 180 225 ( ) 5400000 3600000 9000000 18000000 ( ) 3640000 2640000 5720000 12000000 ( ) 1760000 960000 3280000 6000000 ( ) 4500000 ( ) 1500000 (6) 10% 33%, ( 150 180 ) ( 25%), (7) 6%, 1500 1590, 6% 61 ( ), 250 ; 15, 1750, ( ) 10, 2004 8 6 8 6 (2004 12 31 ) 10000 30000 40000 25000 10000 100000 50000 25000 50000 40000 90000 140000 140000, 2005 1) 7000, 7 ( 6 ) 2005 1 1 5 6 147
2) 15000 35000 15000 3) 10%, 4) 33%, 0 1 5),,,, (1)2005 (2)2005 (3)2005 12 31 (1) 2005 = + - 30000, ( )=7000 7 12= 588000, =12 /1 5 =8, / =8, 588000, ( + )/2= (30000+ )/2,, 117000,, =30000+588000-117000=501000 = + - 40000 25000, 5, 5000 42000, 6, 7000 =7000 12=84000( ) =84000 6=504000( ) + = +, = + - =84000+7000-5000=86000( ) =504000+42000-25000=521000( ), 8 7 8 7 2005 10000 148
( ) 30000 588000 117000 501000 40000 516000 42000 514000 15000 35000 ( ) 10000 5000 579000 15000 594000 83000 83000 (2) 2004, 2005 8 8 8 8 (2005 ) 588000 499000 89000 15000 35000 11500 27500 ( 33% ) 9075 18425 5000 13425 (3) 2004, 2005 8 9 8 9 (2005 ) 42000 83000 117000 42000 149
( ) 159000 9075 134075 115000 36500 50000 78500 53425 103425 237500 237500, 5~10,11 4, 2005 5 1 ~2006 4 30, 8 10 8 10 (5~10 ) (11 ~ 4 ) 50 10 60 30 5 35 6 6 12 14 (1) 13,,2005 5~8 30, 6,9~10 15, 8, (1), (11 ~ 4 ),,, 25% (2), 4,, 9~10 19,11 ~ 4 11 (1), (2), 150
(1) 8 11 8 11 5 ~8 9 ~10 11 ~ 4 30 15 8 53 18 9 4 31 12 6 4 22 12 10, 30/50=3/5, 5/10=1/2, 5 ~8 30 3/5=18,9 ~10 15 3/5=9,11 ~ 4 8 1/2=4 8 12 8 12 ( ) 5 ~8 9 ~10 11 ~ 4 30 15 2 53 18 9 27 12 6 2 20 12 8 8 13 8 13 ( ) 5 ~8 9 ~10 11 ~ 4 30 19 11 60 18 11 4 5 5 34 9 12 7 6 5 5 25 1 16 9 1 9 ~10 19 3/5=11 4,11 ~ 4 11 1/2=5 5 12+4=16 151
(2) 1,,,, 5, 2, 12% 2 (11 ~ 4 ),,, 25%, 25%,,, 5, 2,,, 2,,,,,,,,,, 8 14 8 14 ( ) ( ) 330000 485000 100000 170000 60000 75000 20000 40000 150000 200000,,, ( 1300000, 1600000 ), 15%, 15%,,, 50% 8 15 152
8 15 ( ) ( ) ( ) (%) 1300000 1600000 300000 23 330000 485000 (155000) (47) 100000 170000 (70000) (70) 60000 75000 (15000) (25) 20000 40000 (20000) (100) 150000 200000 (50000) (33) (1), (2), (1), 145000 ( 300000-155000 =145000 ),, 15%, 70% 100%, 50%15% 33%,, (2), (, ),,,,,, 6300, 70%, 50%, 8 16 153
8 16 60% 70% 80% 37800 44100 50400 16200 18900 21600 37600 41200 44800 31500 31500 31500 42300 44100 45900 165400 179800 194200 20% (1), 50%, (2) (1) 50%, 6300/70% = 9000 50% 4500, 44100/6300=7, 18900/6300=3, 60% 37600, 70% 41200, 80% 44800,,,,b = (44800-37600)/ (9000 80%-9000 60%)=4,a=44800-4 7200=16000, 16000,50% 4 4500=18000, b=(45900-42300)/(9000 80% -9000 60%)=2,a=45900-2 7200=31500, 31500,50% 2 4500=9000,,50% 31500 50% 151000, 20%, x, x-151000=20%x,x=151000/0 8=188750, 37750 8 17 8 17 188750 31500 13500 18000 9000 72000 116750 154
( ) 31500 16000 31500 79000 37750 (2) 1, ( ) 2, ( ) 3,, ( ), 8 3,,,, TY, 2005 8 18, 80%, 20%,, 10%, 2004 40000 A 8 18 ( ) A ( ) 800 1000 1200 1000 4000 B ( ) ( ) 100 100 100 100 A B 155
TY 2005 A 8 19 8 19 (2005 ) 195000 290000 375000 220000 1080000 19500 29000 37500 22000 108000 156000 232000 300000 176000 864000 40000 39000 58000 75000 212000 196000 271000 358000 251000 1076000, TY A 10%, 2005 120, 2004 80 2005 2005 A 8 20 8 20 A (2005 ) 800 1000 1200 1000 4000 100 120 100 120 120 80 100 120 100 80 820 1020 1180 1020 4040, A ( ) A, TY, 8 21 8 21 TY 2005 A A ( ) 820 1020 1180 1020 4040 2 2 2 2 156
( ) 1640 2040 2360 2040 8080 TY 2005 8 22, 60%, 40% 2005 52000 2005 2005 8 22 8 22 2005 A 1640 2040 2360 2040 8080 B 7600 8040 8240 8400 32280 1608 1648 1680 1640 1520 1608 1648 1680 7688 8080 8272 8360 32400 5 5 5 5 38440 40400 41360 41800 162000 141100 146000 148400 151900 1 587400 84660 87600 89040 91140 352440 52000 56440 58400 59360 226200 136660 144040 147440 150500 578640 1 5800 157
TY 2005 A ( 8 23), 8 23 2005 A A 4920 6120 7080 6120 24240 B 7600 8040 8240 8400 32280 3 3 3 3 3 A 18 18 18 18 B A 14760 18360 21240 18360 72720 B 22800 24120 24720 25200 96840,,, 2005 A 8 24 8 24 TY 2005 A A ( ) 820 1020 1180 1020 4040 6 1 3 3 3 3 A 2460 2 3060 3540 3060 12120 4920 6120 7080 6120 24240 1 A =24240 4040;2 =820 3 158
TY 2005 8 25 8 25 TY 2005 1 8700 1 8500 2 2800 2 18800 3 1 2680 3 14500 4 1820 4 6620 5 12000 48420 28000 32280 16000 1 5 2 11400 12060 12360 12600 48420 3 4000 4000 4000 4000 16000 15400 16060 16360 16600 64420 1 B, 670 ;2= ;3= 4 TY 8 26 8 26 TY 2005 A 4040 B 2 5 10 40400 161400 22 88880 583500 6 3 18 72720 96840 6 1 5 9 36360 48420 49 197960 728760 80 50 4000 28000 120 49 5880 81660 159
,TY 8 27 8 27 TY 2005 1 4500 10 3500 2 2000 11 1500 3 1200 12 2000 4 650 13 700 5 950 14 3000 6 4000 15 500 7 1000 29600 8 3300 9 800 =29600 4=7400 1 2 3 4 6450 7400 8250 6700 28800 D,TY 2005,, 8 28 8 28 2005 1 500 500 2 5000 5000 10000 3 65000 15000 80000 4 3000 5000 8000 5 1500 1500 5500 70000 18000 6500 100000 5800 5800 5800 5800 5500 70000 18000 12300 105800 1 1 20000 20000 2 2 50000 50000 20000 50000 70000 1 15%;2 12% 160
TY 2005, 8 29 8 29 2005 1 21000 22690 23270 24138 21000 2 196000 271000 358000 251000 1076000 8 19 3 228810 248620 262270 249000 988700 136660 144040 147440 150500 578640 8 22 22800 24120 24720 25200 96840 8 24 15400 16060 16360 16600 64420 8 25 6450 7400 8250 6700 28800 8 27 ( ) 19500 29000 37500 22000 108000 8 19 20000 20000 20000 20000 80000 8000 8000 8000 8000 32000 4 5500 70000 18000 6500 100000 8 29 5 (17310) (24930) 101000 19638 8300 6 40000 48200 (76862) 5320 16658 20000 20000 * (1000) (10000) (9000) (20000) * 20000 20000 8 29 50000 50000 8 29 (800) (1880) (1680) (4360) (64982) 16000 (48982) 7 22690 23270 24138 24958 24958 5=1+2-3-4;7=5+6;*, 8%, TY 2005 ( ) 8 30 161
8 30 2005 1080000 108000 675600 296400 61960 234440 (33%) 77365 2 157074 8 2005 12 31 8 31 8 31 2005 12 31 24958 21000 44000 40000 60760 52000 31900 28000 50000 81660 28500-2634 80 120000 120000 275000 175000 280000 280000 40000 27200 20000 48982 178374 80 53300 586500 385300 586500 385300 8 4 (1) (2) 10 ; (3) (4),, ( ) (5) (6), 162
(7) 8 5,,,,,,,,, ( ), ( ),,,,,,,,,,,,,, ; ;, ;,,,,,,,,,,,,,, 163
,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 8 1 ( ) 2, ( ) 3 ( ) 4, ( ) 5,, ( ) 6 164
( ) 7 ( ) 8 12 ( ) 9, ( ) 10 ( ) 1, ( ) A B C D 2, ( ) A B C D 3 ( ), A B C D 4 ( ) A B C D 5 ( ), A B C D 6 ( ) A B C D 7, ( ) A B C D 8 ( ) A B C D 9, ( ) A B C D 10, 600, 2500, 400, 10, 50%, 50%, ( ) A 11130 B 14630 C 10070 D 11500 1 ( ) A B C D E 2 ( ) 165
A B C D 3, ( ) A B C D 4 ( ) A B C D 5 ( ) A, B C D 6 ( ) A,, B, C,,, D 12, 7 ( ) A B C D E 8, ( ) A B C D 9 ( ) A B C D, E 10, ( ) A B C D E 1 20 1 31 ( ) 35000 80000 800 160000 250000 524200 166
(1) 2 100000,3 120000 (2) 60%, 1%, (3) 30%, 70%, (4) 5000 (5) 5000, 10000 (6) 33% (1)20 2 (2)20 1 (3)20 2 4 (4)20 2 28 2, 450 10, 16 8 32 8 32 40000 40000 70000 65000 90000 80000 40000 50000,, 1 1 4000 6300 10% (1) (2), (3) 3 3 A,2004 2005 8 33~ 8 35, 60%, 40% 167
8 33 1 2 3 4 ( ) 1000 1500 2000 1800 6300 ( ) 100 100 100 100 100 ( ) ( ) 62000 62000 ( ) 8 34 1 2 3 4 ( ) ( 10% ) 200 ( ) 100 ( ) ( ) 50 50 50 50 ( ) ( ) 8 35 1 2 3 4 ( ) 60000 60000 60000 60000 240000 ( / ) 10 10 10 10 10 ( ) ( ) (1) 2005 (2) 2005 4, 450, 50 350, 100 0 5, 500 7 5 168
4 8 36 8 36 ( ) 10 600000 11 1000000 12 900000 1 800000 5%, 10%9 0 02, 5 (1), (2), (3), 1 2 3 4 5 6 7 8 9 10 1A 2D 3C 4D 5B 6B 7D 8C 9D 10D 1ACD 2BCD 3CD 4BCD 5ABC 6ACD 7AB 8AC 9ABCE 10ABD 169
9,,,,,,, 9.1,,, 1, ;2,,,, ;3,,, ; ; ; ( ),, ;,, 9.1 170
9.1 =( - ) =( - ) =( - ) =( - ) =( - ) =( - ) = - = - = - =( - ) =( - ) ; ;, ; ; ; ; ; ; ; ; ;, ;, ; ;, 9.2,,, ;, 171
,, 1440, 12,, 960, 1600 (1) (2) (1) 12, 1600, 960, 1600 ( -12)=960( ) =960 1600+12=12.6( ) (2) 1440, +960=-1440 =-1440-960=-2400( )( ) (1600- ) 12=-2400( ) =1600+2400 12=1800( ) 10000,, 20%, 10000 12500, 1.7, 0.3, 8.5, 0.5, 4, 20 40, 32, 8 4, 10%, (1) 1.7 172
0.3 2.0 20% =2.0 (1-20%)=2.5( ) 8.5 / 0.5 / 9.0 / =2.5 9.0 =22.5 (2) =8 32 100% =25% 4.00 =4 25% =1.00( ) 5.00 20% =5.00 (1-20%)=6.25( ) 20 / 4 / =20 10%=2( / ) 26 / =6.25 26 =162.5 2004 6 ( 9.2) ( 9.3) ( 9.4)( ) 9.2 5100( ) ( ) (0.5,4 / ) 2.00 (2,2.00 / ) 4.00 (2,0.30 / ) 0.60 (2,3.70 / ) 7.40 14 6 20 173
9.3 ( ) 4850 95600 (2300 ) 9800 (8000 ) 16800 2600 42300 9.4 (1) (2300 4 ) 9200 9800 600(U) (2) (4850 0.5 ) 2425 2300 (, ) 125(F) (125 4 / ) 500(F) (3) (8000 2 / ) 16000 16800 800(U) (4) (4850 2 / ) 9700 8000 (, ) 1700(F) (1700 2 / ) 3400(F) (5) (8000 0.3 / ) 2400 2600 200(U) 174 (6) 1700(F) (,, ) 510(F) (1700 0.3 / ) (7) (5100 7.4 ) 37740 42300 4560(U)
( ) (8) (, ) (250 7.40 / ) 5100 4850 250(U) 1850(U) (9) (4850 20 / ) 97000 95600 1400(U) (10) (, ) (250 6 / ) 5100 4850 250(U) 1500(U),, 9.5 9.5 30600 1400(U) 1500(U) 2900(U) 27700 (F) (U) 600 500 800 3400 200 510 4560 1850 4410 8010 3600(U) 24100 =4410(F)+8010(A)=3600(U) 175
1763,,,,,,,,,,,, 1803,,, 1886,,,,,, 20,,,, 1989 7 10,,,,,,,, 1992,,,, ; ; ;,,, ;,,, 1992, 99905, 1992,,,,,,,,, 8,,, 88888,,,, 99905 88888 176
,, 88888,, 1992 7 17, ( ) 20, 20,, 40,, 2,, 88888, 40,,,,,, 200, 2 6 ( 5 ),,,, 100, 800,, 88888 ; 88888 ; SIMEx, 88888 SIMEx,,,,,,,,,, 1993 7, 88888 600, 5, 10,,, 1993,, 1000,,,, 170, 1994,, 88888 2000 3000, 7 5000,,,,, 88888,,,, 1992 177
,,,,,,,,,,,,,,,,,,, 5000,,,,,, 5000, 5000 88888,, 5000, 1994 3,,,,,,,,, 1995 1 11,, 88888 1000,, 1993 1994, SIMEx 11000, 25%, 1994 5,,,,, 1994 5000,,,,,,,,,,,,,, 1994 12,,250, 178
, 1995 1 18,,,,, 1 30, 1000, 3, 2 10,, 55000 2,, 88888,,, 2, 47000 1995 2 23,, 17885, 6 ;, 26000,, 86000, 1995 10 17, 1995 2, 1995 1,, 1/4 88888,,,,, (1), (2) (3), 9.3,,,,, ;, 9.6 179