A M A L IY M A S H G 4 J L O T UC H U N T O P S H IR IQ L A R
l'Hova
0 ‘r t a c h a d a r o m a d , iste ’m ol va j a m g ‘a r is h k o 'r s a t k i c h l a r i n i
a n iq la n g .
Yillar
Daromad
Iste’mol (C) Jam g'arish
APS,
MPS,
T
1 7 0
375
2
3 W
390
j
4T0
” 305"
430
WIU
450
T i 5 "
6
470
450
7
490
465
2-ilova
M asalalarni yechilishi bo
‘yicha namunalar
l - m a s a l a
Ja m g 'a rish g a
chegaralangan
moyillik
ko'rsatkichi
0,2
ga,
avtonom iste'mol hajmi 700 ga, chegaralangan soliq stavkasi 0,25 ga,
daromadlar darajasi 7000ga teng bo'lsa, topilsin:
a) iste'mol va ja m g 'a rm a la r hajmi;
b)
iste'm olga
va
ja m g 'a ris h g a
chegaralangan
moyillik
ko'rsatkichlari.
Yechish:
Dastlab iste’molga chegaralangan moyillik
khrsatkichini hisoblab
topamiz
M a'lum ki M P C + M P S H 0 0
M PC =100-M PS=100-20=80% ,
yoki 0,8
Iste'mol
funksiyasiga
k o 'ra
iste'mol
xarajatlari
miqdorini
aniqlaymiz
C= a+ b ( Y- tY)=700+0.8 (7000-0.25*7000)= 4900 sh.b.
Jam g'arish
miqdorini
tasarufdagi
daromaddan
iste'mol
xarajatlarini
ayirib topamiz
S= Y d-C = (Y- tY)-C = ( 7 0 0 0 - 0,25 *7000)-4900 =5250-4900=350
sh.b.
Iste’molga va ja m g 'a ris h g a o'rtacha
moyillikni topamiz
A PC=S/Yj=4900/5250= 0,93
APS=S/Yd=350/5250=0,07
l ‘ C
