{"id":5325,"date":"2016-10-27T15:39:25","date_gmt":"2016-10-27T09:39:25","guid":{"rendered":"https:\/\/rbc-grp.primedigitalsoft.com\/diagnostika-upravlencheskogo-ucheta-i-byudzhetirovaniya\/"},"modified":"2026-10-10T17:14:31","modified_gmt":"2026-10-10T11:14:31","slug":"diagnostika-upravlencheskogo-ucheta-i-byudzhetirovaniya","status":"publish","type":"page","link":"https:\/\/rbc-grp.solutions\/uk\/diagnostika-upravlencheskogo-ucheta-i-byudzhetirovaniya\/","title":{"rendered":"\u0414\u0456\u0430\u0433\u043d\u043e\u0441\u0442\u0438\u043a\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u0431\u044e\u0434\u0436\u0435\u0442\u0438\u0440\u0443\u0432\u0430\u043d\u043d\u044f"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css=&#8221;.vc_custom_1459507906849{margin-bottom: 100px !important;}&#8221;][vc_column offset=&#8221;vc_col-lg-9 vc_col-md-9&#8243; css=&#8221;.vc_custom_1452702342137{padding-right: 45px !important;}&#8221;][vc_column_text css=&#8221;.vc_custom_1477560967394{margin-bottom: 20px !important;}&#8221;]<\/p>\n<h2>\u041c\u0435\u0442\u0430 \u043f\u0440\u043e\u0454\u043a\u0442\u0443<\/h2>\n<p>\u0420\u043e\u0437\u0440\u043e\u0431\u0438\u0442\u0438 \u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0438\u0432\u043d\u0443 \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0456\u044e (\u043a\u043e\u043d\u0446\u0435\u043f\u0446\u0456\u044e), \u0437\u0434\u0430\u0442\u043d\u0443 \u043f\u043e\u0434\u043e\u043b\u0430\u0442\u0438 \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u043d\u044f \u0442\u0440\u0430\u0434\u0438\u0446\u0456\u0439\u043d\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0432\u0438\u0442\u0440\u0430\u0442 \u0456 \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0438 \u043f\u0440\u0438\u0447\u0438\u043d\u043d\u043e-\u043d\u0430\u0441\u043b\u0456\u0434\u043a\u043e\u0432\u0438\u0439 \u0437\u0432&#8217;\u044f\u0437\u043e\u043a \u043c\u0456\u0436 \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u0430\u043c\u0438 (\u043f\u043e\u0441\u043b\u0443\u0433\u0430\u043c\u0438, \u043a\u043b\u0456\u0454\u043d\u0442\u0430\u043c\u0438) \u0442\u0430 \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0438\u043c\u0438 \u0434\u043b\u044f \u0457\u0445 \u0432\u0438\u0440\u043e\u0431\u043d\u0438\u0446\u0442\u0432\u0430 (\u043e\u0431\u0441\u043b\u0443\u0433\u043e\u0432\u0443\u0432\u0430\u043d\u043d\u044f) \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438.<\/p>\n<h2>\u041e\u0441\u043d\u043e\u0432\u043d\u0456 \u0437\u0430\u0432\u0434\u0430\u043d\u043d\u044f:<\/h2>\n<ul>\n<li>\u0423\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u0431\u0456\u0437\u043d\u0435\u0441\u0443;<\/li>\n<li>\u041f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u043e\u0441\u043f\u0440\u043e\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0456 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457;<\/li>\n<li>\u0412\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u0430\u0434\u0435\u043a\u0432\u0430\u0442\u043d\u0438\u0445 \u0432\u0438\u0442\u0440\u0430\u0442 \u043d\u0430 \u043e\u0434\u0438\u043d\u0438\u0446\u044e \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u0443, \u043f\u043e\u0441\u043b\u0443\u0433\u0438 \u0456, \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e, \u0430\u0434\u0435\u043a\u0432\u0430\u0442\u043d\u0438\u0445 \u0446\u0456\u043d;<\/li>\n<li>\u0412\u043f\u043b\u0438\u0432 \u043d\u0430 \u0444\u0430\u043a\u0442\u043e\u0440\u0438, \u0449\u043e \u0443\u0442\u0432\u043e\u0440\u044e\u044e\u0442\u044c \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u0442\u0438\u0445 \u0447\u0438 \u0456\u043d\u0448\u0438\u0445 \u0432\u0438\u0434\u0456\u0432 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456;<\/li>\n<li>\u041e\u0446\u0456\u043d\u043a\u0430 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0456\u0432 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u044f\u043a \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u0442\u0430\u043a \u0456 \u043e\u043a\u0440\u0435\u043c\u0438\u0445 \u0432\u0438\u0434\u0456\u0432 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 (\u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439).<\/li>\n<\/ul>\n<h2>\u0415\u0442\u0430\u043f\u0438 \u043f\u0440\u043e\u0454\u043a\u0442\u0443:<\/h2>\n<ul>\n<li>\u041e\u0437\u043d\u0430\u0439\u043e\u043c\u043b\u0435\u043d\u043d\u044f \u0437 \u041a\u043e\u043c\u043f\u0430\u043d\u0456\u0454\u044e:\n<ul>\n<li>\u0421\u0442\u0440\u0430\u0442\u0435\u0433\u0456\u044f;<\/li>\n<li>\u041e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0439\u043d\u0430 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430;<\/li>\n<li>\u0411\u0456\u0437\u043d\u0435\u0441-\u043f\u0440\u043e\u0446\u0435\u0441\u0438;<\/li>\n<li>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c;<\/li>\n<li>\u0423\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c;<\/li>\n<li>\u041c\u043e\u0442\u0438\u0432\u0430\u0446\u0456\u044f.<\/li>\n<\/ul>\n<\/li>\n<li>\u0420\u043e\u0437\u0440\u043e\u0431\u043a\u0430 \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0456\u0457 \u0456\u0437 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0437\u0430 \u0432\u0438\u0434\u0430\u043c\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 (ABC management systems):\n<ul>\n<li>\u041a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u044f, \u0433\u0440\u0443\u043f\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442;<\/li>\n<li>\u0412\u0438\u0434\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457;<\/li>\n<li>\u0412\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u043f\u0440\u0438\u0447\u0438\u043d\u043d\u043e-\u043d\u0430\u0441\u043b\u0456\u0434\u043a\u043e\u0432\u0438\u0445 \u0437\u0432&#8217;\u044f\u0437\u043a\u0456\u0432 \u043c\u0456\u0436 \u0432\u0438\u0434\u0430\u043c\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438;<\/li>\n<li>\u0424\u0430\u043a\u0442\u043e\u0440\u0438 \u0432\u0438\u0442\u0440\u0430\u0442, \u0449\u043e \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0437\u0443\u044e\u0442\u044c \u0441\u043f\u043e\u0436\u0438\u0432\u0430\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442 \u0432\u0438\u0434\u0430\u043c\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456;<\/li>\n<li>\u0417\u0432\u0456\u0442 \u0449\u043e\u0434\u043e \u043f\u0440\u043e\u0441\u0442\u0435\u0436\u0435\u043d\u043d\u044f (\u0432\u0456\u0434\u043d\u0435\u0441\u0435\u043d\u043d\u044f) \u0432\u0438\u0434\u0456\u0432 \u043d\u0435\u043f\u0440\u044f\u043c\u0438\u0445 \u0456 \u0434\u043e\u043f\u043e\u043c\u0456\u0436\u043d\u0438\u0445 \u0432\u0438\u0442\u0440\u0430\u0442 \u043d\u0430 \u0432\u0438\u0434\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456:\n<ul>\n<li>\u0424\u043e\u0440\u043c\u0430\u0442;<\/li>\n<li>\u0410\u043b\u0433\u043e\u0440\u0438\u0442\u043c\u0438 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443;<\/li>\n<li>\u0414\u0436\u0435\u0440\u0435\u043b\u0430 \u0434\u0430\u043d\u0438\u0445.<\/li>\n<\/ul>\n<\/li>\n<li>\u041e\u0431&#8217;\u0454\u043a\u0442\u0438 \u0432\u0438\u0442\u0440\u0430\u0442 (\u043f\u0440\u043e\u0434\u0443\u043a\u0442\u0438, \u043f\u043e\u0441\u043b\u0443\u0433\u0438, \u043a\u043b\u0456\u0454\u043d\u0442\u0438);<\/li>\n<li>\u0412\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u043f\u0440\u0438\u0447\u0438\u043d\u043d\u043e-\u043d\u0430\u0441\u043b\u0456\u0434\u043a\u043e\u0432\u0438\u0445 \u0437\u0432&#8217;\u044f\u0437\u043a\u0456\u0432 \u043c\u0456\u0436 \u043e\u0431&#8217;\u0454\u043a\u0442\u0430\u043c\u0438 \u0432\u0438\u0442\u0440\u0430\u0442 \u0456 \u0432\u0438\u0434\u0430\u043c\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456;<\/li>\n<li>\u0424\u0430\u043a\u0442\u043e\u0440\u0438 \u0432\u0438\u0442\u0440\u0430\u0442 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456, \u0449\u043e \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0437\u0443\u044e\u0442\u044c \u0441\u043f\u043e\u0436\u0438\u0432\u0430\u043d\u043d\u044f \u0432\u0438\u0434\u0456\u0432 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043e\u0431&#8217;\u0454\u043a\u0442\u0430\u043c\u0438 \u0432\u0438\u0442\u0440\u0430\u0442 \u0430\u0431\u043e \u0456\u043d\u0448\u0438\u043c\u0438 \u0432\u0438\u0434\u0430\u043c\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456;<\/li>\n<li>\u0417\u0432\u0456\u0442 \u0456\u0437 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443 \u043a\u0456\u043b\u044c\u043a\u043e\u0441\u0442\u0456 \u043a\u043e\u0436\u043d\u043e\u0433\u043e \u0444\u0430\u043a\u0442\u043e\u0440\u0430 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043d\u0430 \u043e\u0431&#8217;\u0454\u043a\u0442\u0438 \u0432\u0438\u0442\u0440\u0430\u0442:\n<ul>\n<li>\u0424\u043e\u0440\u043c\u0430\u0442;<\/li>\n<li>\u0410\u043b\u0433\u043e\u0440\u0438\u0442\u043c\u0438 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443;<\/li>\n<li>\u0414\u0436\u0435\u0440\u0435\u043b\u0430 \u0434\u0430\u043d\u0438\u0445.<\/li>\n<\/ul>\n<\/li>\n<li>\u0417\u0432\u0456\u0442 \u0456\u0437 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443 \u0441\u0442\u0430\u0432\u043e\u043a \u043d\u0430 \u043e\u0434\u0438\u043d\u0438\u0446\u044e \u0444\u0430\u043a\u0442\u043e\u0440\u0430 \u0432\u0438\u0442\u0440\u0430\u0442 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456:\n<ul>\n<li>\u0424\u043e\u0440\u043c\u0430\u0442;<\/li>\n<li>\u0410\u043b\u0433\u043e\u0440\u0438\u0442\u043c\u0438 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443;<\/li>\n<li>\u0414\u0436\u0435\u0440\u0435\u043b\u0430 \u0434\u0430\u043d\u0438\u0445.<\/li>\n<\/ul>\n<\/li>\n<li>\u0417\u0432\u0456\u0442 \u0456\u0437 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443 \u0432\u0438\u0442\u0440\u0430\u0442 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456, \u0432\u0456\u0434\u043d\u0435\u0441\u0435\u043d\u0438\u0445 \u043d\u0430 \u043e\u0431&#8217;\u0454\u043a\u0442\u0438 \u0432\u0438\u0442\u0440\u0430\u0442:\n<ul>\n<li>\u0424\u043e\u0440\u043c\u0430\u0442;<\/li>\n<li>\u0410\u043b\u0433\u043e\u0440\u0438\u0442\u043c\u0438 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443;<\/li>\n<li>\u0414\u0436\u0435\u0440\u0435\u043b\u0430 \u0434\u0430\u043d\u0438\u0445.<\/li>\n<\/ul>\n<\/li>\n<li>\u0417\u0432\u0456\u0442 \u043f\u0440\u043e \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a (P&#038;L) \u0443 \u0440\u043e\u0437\u0440\u0456\u0437\u0456 \u043e\u0431&#8217;\u0454\u043a\u0442\u0456\u0432 \u0432\u0438\u0442\u0440\u0430\u0442:\n<ul>\n<li>\u0424\u043e\u0440\u043c\u0430\u0442;<\/li>\n<li>\u0410\u043b\u0433\u043e\u0440\u0438\u0442\u043c\u0438 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443;<\/li>\n<li>\u0414\u0436\u0435\u0440\u0435\u043b\u0430 \u0434\u0430\u043d\u0438\u0445.<\/li>\n<\/ul>\n<\/li>\n<li>\u0420\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442\u0430\u0446\u0456\u044f \u043f\u0440\u043e\u0446\u0435\u0441\u0456\u0432 \u0456\u0437 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0437\u0430 \u0432\u0438\u0434\u0430\u043c\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 (ABC management systems).<\/li>\n<\/ul>\n<\/li>\n<li>\u0421\u043a\u043b\u0430\u0434\u0430\u043d\u043d\u044f \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430 \u00ab\u041c\u0435\u0442\u043e\u0434\u0438\u043a\u0430 \u0456\u0437 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0437\u0430 \u0432\u0438\u0434\u0430\u043c\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 (ABC management systems)\u00bb.<\/li>\n<\/ul>\n<h2>\u041c\u0435\u0442\u043e\u0434\u0438\u043a\u0430 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043d\u044f:<\/h2>\n<ul>\n<li>\u0421\u043a\u043b\u0430\u0434\u0430\u043d\u043d\u044f \u043f\u043e\u043f\u0435\u0440\u0435\u0434\u043d\u044c\u043e\u0433\u043e \u0441\u043f\u0438\u0441\u043a\u0443 \u0437\u0430\u043f\u0438\u0442\u0443\u0432\u0430\u043d\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432 \u0443 \u0417\u0430\u043c\u043e\u0432\u043d\u0438\u043a\u0430 \u0442\u0430 \u0430\u043d\u0430\u043b\u0456\u0437 \u0446\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432;<\/li>\n<li>\u0421\u043a\u043b\u0430\u0434\u0430\u043d\u043d\u044f \u043f\u0435\u0440\u0435\u043b\u0456\u043a\u0443 \u043f\u0438\u0442\u0430\u043d\u044c \u0434\u043b\u044f \u0440\u0435\u0441\u043f\u043e\u043d\u0434\u0435\u043d\u0442\u0456\u0432 \u0417\u0430\u043c\u043e\u0432\u043d\u0438\u043a\u0430 \u0442\u0430 \u0430\u043d\u0430\u043b\u0456\u0437 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0456\u0432 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0435\u0439;<\/li>\n<li>\u0410\u043d\u0430\u043b\u0456\u0437 \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043e\u0457 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457;<\/li>\n<li>\u0423\u0437\u0433\u043e\u0434\u0436\u0435\u043d\u043d\u044f \u0442\u0430 \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u0440\u043e\u0437\u0440\u043e\u0431\u043b\u0435\u043d\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432 \u0456\u0437 \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0456\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0437\u0430 \u0432\u0438\u0434\u0430\u043c\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 (ABC management systems).<\/li>\n<\/ul>\n<h2>\u0420\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442 \u043f\u0440\u043e\u0454\u043a\u0442\u0443:<\/h2>\n<ul>\n<li>\u0424\u043e\u0440\u043c\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u0430 \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0456\u044f (\u043a\u043e\u043d\u0446\u0435\u043f\u0446\u0456\u044f) \u0456\u0437 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0437\u0430 \u0432\u0438\u0434\u0430\u043c\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 (ABC management systems), \u0449\u043e \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u0454 \u0446\u0456\u043b\u044f\u043c \u0456 \u0437\u0430\u0432\u0434\u0430\u043d\u043d\u044f\u043c \u043f\u0440\u043e\u0454\u043a\u0442\u0443;<\/li>\n<li>\u0421\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u043e\u0432\u0430\u043d\u0438\u0439 \u043f\u0435\u0440\u0435\u043b\u0456\u043a \u0440\u043e\u0431\u0456\u0442 \u0442\u0430 \u043e\u0431\u0441\u044f\u0433\u0438 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439 \u0437 \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0430\u0446\u0456\u0457 \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0438 \u0456\u0437 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0437\u0430 \u0432\u0438\u0434\u0430\u043c\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 (ABC management systems).<\/li>\n<\/ul>\n<h2>\u0426\u0456\u043d\u043d\u0456\u0441\u0442\u044c \u0434\u043b\u044f \u0417\u0430\u043c\u043e\u0432\u043d\u0438\u043a\u0430:<\/h2>\n<ul>\n<li>\u041d\u0430\u044f\u0432\u043d\u0456\u0441\u0442\u044c \u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0438\u0432\u043d\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0437\u0430 \u0432\u0438\u0434\u0430\u043c\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456;<\/li>\n<li>\u0406\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f, \u0449\u043e \u043d\u0430\u0434\u0445\u043e\u0434\u0438\u0442\u044c \u0456\u0437 \u0446\u0456\u0454\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438, \u0434\u043e\u043f\u043e\u043c\u0430\u0433\u0430\u0454 \u043e\u0431\u0491\u0440\u0443\u043d\u0442\u0443\u0432\u0430\u0442\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u0456 \u0440\u0456\u0448\u0435\u043d\u043d\u044f \u0437\u0430 \u0440\u0456\u0437\u043d\u0438\u043c\u0438 \u043d\u0430\u043f\u0440\u044f\u043c\u0430\u043c\u0438:\n<ul>\n<li>\u0421\u0442\u0440\u0430\u0442\u0435\u0433\u0456\u0447\u043d\u0438\u0439 \u043d\u0430\u043f\u0440\u044f\u043c\u043e\u043a:\n<ul>\n<li>\u041f\u0440\u0438\u0439\u043d\u044f\u0442\u0442\u044f \u0446\u0456\u043d\u043e\u0432\u0438\u0445 \u0440\u0456\u0448\u0435\u043d\u044c (\u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f);<\/li>\n<li>\u0424\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u043e\u0432\u043e\u0433\u043e \u0430\u0441\u043e\u0440\u0442\u0438\u043c\u0435\u043d\u0442\u0443 (\u043f\u0440\u043e\u0434\u0443\u043a\u0442\u043e\u0432\u0438\u0439 \u043f\u043e\u0440\u0442\u0444\u0435\u043b\u044c);<\/li>\n<li>\u041f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u0446\u0456\u043d\u043d\u043e\u0441\u0442\u0456 \u0434\u043b\u044f \u043a\u043b\u0456\u0454\u043d\u0442\u0456\u0432;<\/li>\n<li>\u0410\u043d\u0430\u043b\u0456\u0437 \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u043d\u043e\u0457 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u0457;<\/li>\n<li>\u041f\u043e\u0448\u0443\u043a \u043f\u043e\u0441\u0442\u0430\u0447\u0430\u043b\u044c\u043d\u0438\u043a\u0456\u0432;<\/li>\n<li>\u0410\u043d\u0430\u043b\u0456\u0437 \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u043e\u0432\u043e\u0457 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0456\u0457.<\/li>\n<\/ul>\n<\/li>\n<li>\u041e\u043f\u0435\u0440\u0430\u0446\u0456\u0439\u043d\u0438\u0439 \u043d\u0430\u043f\u0440\u044f\u043c\u043e\u043a:\n<ul>\n<li>\u0423\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f (\u0440\u0435\u0456\u043d\u0436\u0438\u043d\u0456\u0440\u0438\u043d\u0433) \u0431\u0456\u0437\u043d\u0435\u0441-\u043f\u0440\u043e\u0446\u0435\u0441\u0456\u0432, \u0432\u0438\u0434\u0456\u0432 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456;<\/li>\n<li>\u0417\u043d\u0438\u0436\u0435\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442;<\/li>\n<li>\u0423\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0441\u043e\u0431\u0456\u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044e \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0456\u0457, \u043f\u043e\u0441\u043b\u0443\u0433, \u043a\u043b\u0456\u0454\u043d\u0442\u0456\u0432;<\/li>\n<li>\u0412\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u043d\u043e\u0432\u0438\u0445 \u0444\u043e\u0440\u043c \u0432\u0456\u0434\u043d\u043e\u0441\u0438\u043d \u0456\u0437 \u043a\u043b\u0456\u0454\u043d\u0442\u0430\u043c\u0438;<\/li>\n<li>\u041c\u043e\u0442\u0438\u0432\u0430\u0446\u0456\u044f \u043c\u0435\u043d\u0435\u0434\u0436\u0435\u0440\u0456\u0432.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_row_inner][vc_column_inner][vc_cta h2=&#8221;\u0423\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a \u0456 \u0431\u044e\u0434\u0436\u0435\u0442\u0438\u0440\u0443\u0432\u0430\u043d\u043d\u044f&#8221; h2_font_container=&#8221;font_size:20px|color:%23ffffff|line_height:24px&#8221; h2_use_theme_fonts=&#8221;yes&#8221; shape=&#8221;square&#8221; style=&#8221;flat&#8221; add_button=&#8221;right&#8221; btn_title=&#8221;\u0412\u0406\u0414\u041f\u0420\u0410\u0412\u0418\u0422\u0418 \u0417\u0410\u041f\u0418\u0422&#8221; btn_style=&#8221;flat&#8221; btn_color=&#8221;theme_style_2&#8243; btn_align=&#8221;right&#8221; btn_i_align=&#8221;right&#8221; btn_i_icon_fontawesome=&#8221;fa fa-chevron-right&#8221; use_custom_fonts_h2=&#8221;true&#8221; btn_link=&#8221;url:%2Fcontacts%2F||&#8221; btn_add_icon=&#8221;true&#8221; el_class=&#8221;third_bg_color&#8221; css=&#8221;.vc_custom_1477561000528{margin-bottom: 0px !important;padding-right: 10px !important;padding-left: 10px !important;}&#8221; btn_button_block=&#8221;true&#8221;][\/vc_cta][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=&#8221;1\/4&#8243; offset=&#8221;vc_hidden-sm vc_hidden-xs&#8221;][stm_sidebar sidebar=&#8221;577&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row css=&#8221;.vc_custom_1459507906849{margin-bottom: 100px !important;}&#8221;][vc_column offset=&#8221;vc_col-lg-9 vc_col-md-9&#8243; css=&#8221;.vc_custom_1452702342137{padding-right: 45px !important;}&#8221;][vc_column_text css=&#8221;.vc_custom_1477560967394{margin-bottom: 20px !important;}&#8221;] \u041c\u0435\u0442\u0430 \u043f\u0440\u043e\u0454\u043a\u0442\u0443 \u0420\u043e\u0437\u0440\u043e\u0431\u0438\u0442\u0438 \u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0438\u0432\u043d\u0443 \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0456\u044e (\u043a\u043e\u043d\u0446\u0435\u043f\u0446\u0456\u044e), \u0437\u0434\u0430\u0442\u043d\u0443 \u043f\u043e\u0434\u043e\u043b\u0430\u0442\u0438 \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u043d\u044f 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