Luận án Tổ chức kiểm soát nội bộ chi phí sản xuất với việc nâng cao hiệu quả tài chính trong các doanh nghiệp nhỏ và vừa Việt Nam

Thể chế kinh tế có ảnh hưởng ngược chiều đến quyết định đầu tư của doanh nghiệp. Trong cùng một môi trường thể chế kinh tế, quyết định đầu tư của doanh nghiệp FDI nhỏ hơn DN ngoài nhà nước nhưng lớn hơn DN nhà nước, quyết định đầu tư của DN lớn ít hơn DN siêu nhỏ và nhỏ nhưng cao hơn doanh nghiệp vừa, quyết định đầu tư của các DN ngành công nghiệp, xây dựng và bán lẻ thấp hơn các ngành khác, quyết định đầu tư của các DN ở khu vực Thành phố Trung ương lớn hơn các vùng khác. Tuy nhiên, khi chất lượng thể chế kinh tế được cải thiện thì quyết định đầu tư của doanh nghiệp FDI lớn hơn các doanh nghiệp khác, quyết định đầu tư của doanh nghiệp lớn lớn hơn các doanh nghiệp khác, quyết định đầu tư của các doanh nghiệp thuộc khu vực thành phố Trung ương lớn hơn các khu vực khác, và quyết định đầu tư của các DN ngành công nghiệp, xây dựng và bán lẻ lớn hơn các ngành khác.

pdf257 trang | Chia sẻ: tueminh09 | Ngày: 29/01/2022 | Lượt xem: 426 | Lượt tải: 0download
Bạn đang xem trước 20 trang tài liệu Luận án Tổ chức kiểm soát nội bộ chi phí sản xuất với việc nâng cao hiệu quả tài chính trong các doanh nghiệp nhỏ và vừa Việt Nam, để xem tài liệu hoàn chỉnh bạn click vào nút DOWNLOAD ở trên
S SBT)UR G C DE F VW& U  % X Y 1 #& aQ bc3%bd# VW&&e "&Vf 8$R$gW$)( D` C DE F )  aQ b&h3%bd# i! Q&Q 6&iVp 0 qqr s DC C DE F e&Q 6&&Y'r !t$u )& % D HIP&hXB&Bv BbS d7 () q&&se C DE F DD aQ bVw 3BbX @&0&q$x&8t8t s C DE F aQ b&h&&XB&Bv )$Vp $$ ) e&&Y' DE ) !t % X )AB ) e&y B&h€VW&' C DE F @)$  r & % &7S)& aQ b&h&&XB&Bv )$Vp $$ ) e&&Y' DF ) !t % X )AB ) e&y B&h€VW&' C DE F @)$  r & % &7S)& a&Q  !X )X AB'  aƒ„VW&Bu$…bY D‚ yQ  X R&Vw 3BbX q )&B &†$8!& ) 8 C DE F 6$t‡‡‡€ a&Q  $)&e X AB'  ABb‰ aƒ„VW&B Dˆ C DE F u$…bYy&&ABbs 8ABb& q‡‡‡€ D aQ b&h"4d7 $…    R& C DE F …   y B&h€VW&$% ABb &r &0& 1  DG C DE F R& yr  Vw€[ E` aQ b&hABbs 6&$% &†$5&0 r !’ 1 ! C DE F aQ b&hABbs () !’ 1 ! ‰ #u$)B% EC C DE F &BbS &0 raƒ„ aQ b&hABbs 6&$% &†$5&0 r !’ 1 ! E C DE F S !bXB&…BAB 58S "&“&”aƒ„ aQ b&hVq d• 6&"4d7 &&R&0 raƒ„8 •B!SB ED C DE F )&hABbs  pVBU&0 r aƒ„ –6— ) aƒ„VW& f& ) &†$8&†$D EE C DE F S$gW$q6&˜d(&&R&$e& 'B ˜™ dH)ex'ds&$" X AB'  aƒ„VW& EF u s$w)$% RT S&B &†$ U Q    C DE F &ubaƒ„ ˜™ dH)Q  aƒ„$gW$qbXB&…B'ABbs  E‚ C DE F &Y'HIP[    !"#$%&&'&()01)2&3)3  9 @A B & &4&56 7&8&   !"&DE&FGHG6'F&3)0 C 9 @A B &IP R4&F&ST70P 4&4&UV05&8W Q 9 @A B  !" Y)30P 4&DE&F`&ab64&ac0dc6E&8 BX 9 @A B W0P 4 !"6$e&0f& 4 gh3#$%&(&Vip&%)U56  !" B9 9 @A B W&4&q56 7&8& gh)Vr(&V&4&#s'(&DE&4&q56 7&8&5 B@ 9 @A B t'E#Pt'F6u&)pTVs'( 4&56 7&8&d'6v64&5ct'Ff&DE BA 9 @A B cu6 a&`&at'F6u&)pTVs'( 4&(#)4T !"#$%&6E #7cY&4&6`&P)iE B gh&4&t'Vw&D&bx6$y€)S)‚t'E&4& 9 @A B &'Y&ƒ) „&&'Y&„)…F gh3#$%&(&ViW&4&#b$%U5  BB 9 @A B )Vr$&'&()€04&€&†t'Et'Vw‡$e& gh3#$%&(&ViW&4&#b$%U5  Bˆ 9 @A B )Vr$&'&()€04&€&†t'Et'Vw‡$e&  !"0)4T'#$%&)5&'‰6$e&Uy$2&S‰c B 9 @A B t'Fp&%) 8&0wG'Fa€s‘w€0dc6ET70P 45t'E#P BC 9 @A B  !"6 &F#$%&)q&E6v6 (&V&4&&8W5t'E#P !")4T#'&S&8W’ 6%#0“cxpG”$s'(0 &S)P'#1s'(0 &DEUY)3 BQ 9 @A B 5t'E€UVE 4$†0“c UV&(c&€)P' 0b$% &a&•‚ 8W5t'E#P !"'#$%&3)EF0a)”sVF ˆX 9 @A B 6E 8W5t'E#P !"'#$%&#4Tb5”&6$e&0T‘ ˆ9 9 @A B G” ˆ@ 8W5t'E#P !"&–#t'E&4&UY)3&S5t'E 9 @A B ˆA 8W5t'E#P !"'#$%&s‘wE&S 9 @A B —P 4'0dc6Ep%))4)&DE&4&&8W€#b&P' ˆ iE&4&&8WeE'€#VcUV &4&6˜ 9 @A B 0e)6$e&0T7c F&S#IF#DabT7T4&&P7%) !")˜ ˆB %)#d&d) Gv&4&a)” !"&4&&8We 9 @A B E'€#VcUV &4&6˜0e)6$e&0T7    !"#$% &'()012 34#1  E FGH I 51 ! 67 3468 !9@9! 34AB#C $, 0QR1STR!1 U!S VWXY!S `68 ab6c P E FGH I d" 3eR 3f h8 #ipqhr 3s4e #tR1%2 3"R!%uBA g E FGH I 6vd" e 1 6$ &'() w &2 34xsy49d 33%! 68 R  E FGH I q%! 68 R V $xb6cs%68 6C460%# RQ P€ E FGH I B3‚RBW&BWXY&'() 3 &2 34x468 ƒ! 3!„ 39… Qt† 3‡  ˆe PE E FGH I  By &'() &2 34x468 ƒ! 3† 3‡  "y 6`!6`$S` PF E FGH I "ˆ&'()31uBA #$% !%uBA e 1 X"y 6`!6`$S`"()31%uBA 6cd" PG E FGH I 3eR7!" &2 34r 3s4e SS% 31&'()d$!B#$‰ PH E FGH I fS„B#i„ h8 #i2 34r 3s4e #tR#e!S !6`$„S PI E FGH I S%#$% pqhr 3s4e sRs‘ Cˆ! 3‚ #! % cB P E FGH I Ur31 C $6ts’U 3"BQ ABR1WXY &2 346ˆ 38 ! 3“B%3% 314#x CR1WXY PP !R52 3  3 3%3%6ˆ6c3‘B 3cB E FGH I ! 3cB6t%% 3r8% "RBe94" &2 34STBs$BWXY 3‡ TBBy ‰#15! d Pg E FGH I e S’9Q 3 Pw h8 #i2 34x#tR16% 3%“c 301WXY!S E FGH I g€ puBA y Sd2 2 3%#8BrR5$ 6u 3ˆ y Sd E FGH I gE puBA  ” 3r 3s4e AB AR5$ 6u 3ˆ y Sd E FGH I  32 34xSd%‰31  ‡ 36ˆ 38R1!S ! gF s‘94"s‘94" ! 3“B!d" R1!S S’9Q 3 E FGH I !S !3S#$% &2 346vx0Q#tRS%cBU6t‰ $"$BA !S gG E FGH I `68 01  3 3r#2 3x% "R '” 3B%B #“1!S `68 012 346vcB gH „2 34!2 “%  3S`r31 S’9Q 301!S E FGH I `68  &2 346vAB9d% BS’11•3‘B9ƒ gI f–!#tR1r 3s4e  3%• S’11!S ` E FGH I 68      !"#!$%&'()0#1  A BCD E 23456 789@9) G9H  4 IP0I !'9Q'9R ST5UP&V F A BCD E V'WXY` IabcV'WXY`$S9@I!)56  A BCD E 78!$XY` G9H  4 IP0I)PaHTa 5e  )!)5Uf d A BCD E 7g 7g'9VHTa Y`%'  ip WqrP9H sYit!$XY`5UbIu 'HT dh A BCD E a IP0I vqw4 x yt)VqSPHIacbqSPHI€€ dA A BCD E )‚ ƒ„…V‡ˆ‰…Vˆ‘…ˆV‡’“V”…V•V–„—…V˜’V™d„V‡efVg…hij‘V kl…ˆV‡ˆm‡Vg…hij‘Vno‡V–ˆpqrVˆs…ˆVtˆm‡Vu‘V…ˆ„vwVˆ‘…ˆV‡x…hyV V V    !"#$%&'(#)01%234567 %&'(#)08)9 @9ABCDEEF'(#)0GGHA HABC2I1'(#)0 P)9  QRSTUVWXY`abTXSTUTUacdefTVaSTUdeVgXh Qipqrsprtrpqqq uRSTUVWXY`abTXavTUwahxTahy€Ta Qrpqisp‚ƒqpqqq rRSTUVWXY`abTXavTUwahxT„…† uupƒrsprt‡pƒƒQ ƒRSTUVWXY`abT…STUˆyu‡ QuƒpQ‡rp‚i‡pqqq ‡RSTUVWXY`abT„‰UXg‘’“…”T ‡rpusrpuƒ‡pqqq ‚RSTUVWXY`abT„e•–ggTr QtpuuQpqisprru tRSTUVW’yeXa—TaXY`abTˆecT˜X Qpruipqqqpqqqpqqq iRSTUVWXY`abT’a™dˆecTef”TU…”T QQqpƒsrpri‚pƒiu sRSTUVWXY`abT„eUXg‘eyghe ƒQp‡supƒQ‡pqqq QqRSTUVWXY`abTXi`TfjXgeTa’a™kT s‚piQ‚pqrQpqqq QQRSTUVWXY`abT’‘TUV‘—TheVaiVlb™wa— QipQsƒpqt‚pqqq QuRSTUVWXY`abTˆb™Vfmn€iVˆhTU–oTpTqw rrQpq‡spquqp‡‚q QrRSTUVWXY`abTrsnftX`auqdeqgleqg QQptƒ‚pƒƒ‡pusQpqqq Qƒ’YTUXSTUVWˆb™VfTfjXdyqSeV‘fvTU„g ir‚p‚ƒrpqsip‚rƒ Q‡RSTUVWXY`abT…vwwVa™kVehyTUpexT…”T Qqqp‚rrpq‚tp‡rr Q‚RSTUVWXY`abTVk`ˆhyTXSTUTUacR†R rpusqpq‡upi‡Qpqqq QtRSTUVWXY`abT’a™dˆecT’axXyy rQQpiQQpt‚rpqqq QiRSTUVWXY`abTzWl˜TU–{ts„eTXhTgt ƒuspuƒspiƒipqqq QsRSTUVWXY`abTXa|V}hy”qeoelf”TU uutp‡uipqirpqqq uqRSTUVWXY`abTRavTUwahxTeoe~aTU ƒupiQ‡ptƒ‡pqqq uQRSTUVWXY`abTRavTUwahxT€™{XV|ehyTUe uup‚‡ƒpisƒpqqq uuRSTUVWXY`abTRavTUwahxTgde€Tw uspruƒprtipqqq urRSTUVWXY`abTR‚’af”TUq}edyRg„g Qƒpuuqp‚ttpqqq uƒRSTUVWXY`abTRavTUwahxTƒTyTa s‡p‡uQpriipqqq u‡RSTUVWXY`abTRavTUwahxT„ecV’—T Qptqspƒs‡pqqq u‚RSTUVWXY`abTRavTUwahxTgakVyoT uqpƒ‚rpQutptiq utRSTUVWXY`abTl„Xad…dyVaf”TUq}es’‘TXh uuQpi‚ƒpttspqqq uiRSTUVWXY`abTTUVa†`’axegU™WxT ‚piƒipur‚ptrspqqq usRSTUVWXY`abT…STU‡ys QpurrprQQpƒtspqqq rqRSTUVWXY`abT’a™dˆecTTkqq™ QƒQpqrrpsq‡pqqq rQRSTUVWXY`abTˆb™Vfwa™ˆSVaea™lr r‚Qpiitpt‡ƒpqqq ruRSTUVWXY`abT{TUVa†`„ecV‡vX„`e`g upturptqupirqpqqq rrRSTUVWXY`abTdefTVaSTUˆecTVˆ„eTX` Qpqu‚piƒQp‡‡sptqƒ rƒRSTUVWXY`abTXa|V}h‡ecTX”eyghe ƒsrpQQQp‡s‚pqiƒ r‡RSTUVWXY`abTeT…‚’~eyghesgmyn Qspq‡rpstƒptQ‚ r‚RSTUVWXY`abTqxWVae|V€„lb™wa— irƒp‚qqpqqqpqqq rtRSTUVWXY`abT„‰Tahx’zT€Ta Qrrp‚‚‚pQtspqqq riRSTUVWXY`abTˆ}eŠdkTVoe–‹e ‚qrp‚‚tpQqqpqqq rsRSTUVWXY`abTŒ™gayTdecVˆvX uƒ‚p‚ƒtps‚rpqqq    !"#$%&' ()01)2)013 0 45$ 67895@A 0)B)20)0C1)D 2#  E&FG9895@A 0)2D()132)1C0)DCD ( H IPQ%RQ 1)3)31D)  SGPTU#EVW ()323)2BC)2C1) C XS&Y8@` 31)B0)12C) 1 a GT2 1)2B0)C1B) 3 bFcde f@ 3()CC)0BC)01B D "#QgYTXTGFb1 DC)3C)(23) B IhiG90 21C)2D)D3)2 C AQE&FbIhGTp 0D0)12)DC)3B1 C0 8@PqaT r )C0)1B()D1C C2 sbt `u00v8@Pq00 00B)C3)1B3) C( $AIhcT5w 2)022)BD1)D0)( C $AIhxyg 0)2D()D)3) CC $AIh#€ VP BC2)CDB)32)C(( C1 RcT5w 2B)((C)(3)21 C3 eG9#gR 0)2)(BC)3D)B CD#  #U895@A 2C)2)D2)1D0)( CB sbt  g' A (()DC)B00) 1 #g# (0B)((1)D2)(10 10 sbt XTGda GTB 20D)B11)D2) 12 D2 30B)(20)3B) 1( B2 (C()D2)C0B) 1 ‚ƒ G„hd…g† G 2)1)03C)2() 1C cPQ‡89g' (1B)03B)B23) 11 GdQgYG9#s&ˆ 01D)2(1)(21)110 13 sˆG90 2)13D)B2)1CB)D0 1D IPQ `XT9IA@P&‰ 033)3(3)DC) 1B gy 8xf 2)(10)302)(1)3B 3  g'T I 02)033)31B)122 30 X @qg@‚QcE D)BB1)(D0) 32#  8 @qg@ )3()DC()10) 3( "#XTQgY QPbicT5w (D)BDC)0D1) 3 aQ†TucT5w 02B)3(1)B0) 3C R#T 2)C()1C)D3) 31 8 @qg@c†VP 0)0)D1)1(3) 33 A€ #Wae (3)3D)2C) 3D X @qg@#Wae 13B)D0)1() 3B X @qg@" % 0)CB2)0C) D E&F&dG9 CD)3D)BDD) D0 SGPT@@P (C)D(()B)    !"#$%%#$!# " & '(') "%##%# % 0) 12(3425678 "#%9#""# @ 2 AB7C') 9$!#%#9 "# 9 D1EFDD2(2GHIPH "#% #@# $ EQIR(S "#"$"#9%#9#  2 AB7& TE "!"#!@!#%%# ! PI0U3V W(XY @# #!%# !  ` ABRaI "$#@#$"# ! ` ABR 7BbI $ #"%#" # ! aBcPHV`HX @!#" @#!#%9 !" 8Ad "$#%9%#9 # !% T0) VFeP4 $#9@%#! %#$ !@ )fg #@!#@9@#9@ !9  Be`AA # %!#!$9# %"#999 !$ 02hDfD`AA 9 ## @#$ ! W( f @"#$@@## !!  h2HBe !$"# 99##@   iUpq6ABEA @$#@!#9#$$9    EGfEX7`HX $ #9##   prIQa !# #"9#  " 3I4(( @%#%"# $#  % & sCte 99$#@!9#@@!#  @ WQE 9$#9"%#$@#  9 fE1(Ia IC %!!#!"# #  $ u fEavw 9#99%#@@#   & 3I3Ifg2x a #!#"%"#$$#  ! & 7ate 99#$# @$#   iy2(67P4t(B42x (I #9"#!#  `A`GHIU3V R(XS 9!$#9#$9#  6UUXte 9#!%!#$@# " & 6€7 "$#"#@@9#$$! % ‚W(  $#"@#%"#$$$ @ IvQaBƒ `HX $%!#9#% #9$ 9 IhGf‚IBIrI„ %@#9#!"$#9 $ 62(U3V ' R( " #$$@#9#@  I u 3425( f # @##9@% ! h0…FD( "$#%$##   f† HP(  $#%!!#"#  )fg& 3I $#%" # !@#  iT‡2(0) VV‚ # # 9%# " 0) VV‚'dEE 99$# #!!#     !"# $ %&%'(('))'000 1  23 445678 9  @0'1'1&'000 )  A9B %@'@('&%'000 (  2CD EF4 "G  ('0%('11'000 @  2CD EF4 "G & &'101')&'000 %   !HI P  0&'(&1'@1&'000 &0   !BEQ  10'@@'&0'000 &  R PHS '(1'&'(%%'(@ &  TQU456   V    ')&%'%'1(1'100 &&  RBWXY '@)'@1'&'000 &  `T`a6b  GC  1%'%)(')&@'(1 &1  "!223 6bFcCd"G 4 0'&&('()0'(@1 &)  efg h!QBi Q8 11'&@'01'000 &(  TEF4 CP"cp ! @%'%(&'@@@'000 &@  HVCG4Cq Pr %0'@1'(0'000 &%  RHs PtC u ')&&'&@%')'&&) 0  vBE w &%'1)@'&'000   x !$ 3 )&')'1@'000   F6y 11')'1((') &  E H€ 6 6 ''&)')0@'000   P Pr %@'&'%1'000 1  2‚RHƒ E %%')1%'@@'000 )  D 2‚"c  ''@0'11@ (  XBCPefg T„… Cy  '))')'1'000 @  B †PB! '&('(&0'@)'000 %  B $HR '@'0@@'0'000 10  B CP F  &'%'(%0')1@'000 1  6x CPEF4 ‡!V    '@@'&&&'0'000 1  e6"c  @'1&&'%('000 1&  Ib6e '0'))'&)(' 1    3 '('&'01'000 11   "S  '))'%1')&%'000 1)   ‡!V    1%0'0))'000'000 1(  HCP 2‚Vheb  %@'&1@'%')1 ˆ‰‘\“”‘\•–—˜\™˜d\“e—\fg‘\™h\™˜di\jklm\™–n\ \opoqrstquvpqrwxquvo\\ ˆ‰‘\y˜z\jklm\™–n\{m\vso|\ '(%'()'0%% }˜z\™~d‘\€˜˜‚y\ƒ„‘\jklm\™–n\ &'&')0…1 }˜z\jklm\™–n•–—˜\™˜d\ 0…0† ‡ˆ‰Š‹ŒŽ‘’“‹”•–‘”‘—˜™š‹ˆ›œ‡žž”Ÿ‹ˆ “¡’›‹¢¢£™¤¥Ž™™ ¦§¨‘ “¡’›‹‘—˜‘‘‘š‹ˆ›œ        !" #$  12 56 %&' () 0 1) 3 142 748)2)9 @ABCDEFGHIPQHRSTUVWXIBXBWY`abc def d e ghde dhipf qYICrsBBXBUtBIuFvwXIIPTH def d e xhydx€ ihf€xf€ qYICrsBBXBUtBIuFsHwF‚H def d e xhgfd ih€peyg qYICrsBBXBUtBIuF`abcBwWRGCWYH Hƒ„ def d e xhexf ih€ipgd qYICrsBUtBIuF…WGHwV† def d e xhy‡ix ihfg€d€ ˆGI‰HRCrsBIwvw‘H def d e xhxixf ih€g‡xg ˆƒHwCrsBIw’I†Iw“HVW”C†Iw•BYHw IPGHw def d e xh‡xg‡ ihff€€d @–PDHRCrsBIwIPr—HR def d e xhxdid ih€i€‡p @tBIuF`abcƒq˜U™˜WIdHwweFEF˜ def d e gh‡€dd ihpipe€ @tBIuF`abcƒfFgHIw•BXBEF„CHwhF‚Iedef ‡ e ghxdid ihyxpg€ @tBIuF`abcƒHwhHRSwW˜HUtBuHEFGH C’H`abcCrsBIPiHw™ƒ„IPuHj`f`IFgHIw•BXB HRF„uHIkBS’IWXHƒBXBEF„CHwSwXBBluH EFGH def x e ghxypd ihyg‡ @tBIuFEF˜Hm`abcCrsBIPF„HCYIBwWInI B˜BXBHwgHuHƒ™Dvw‚HBluHEFGH def d e xh€y‡ ihpx€dx owXBCHwUtBIuF`abcjˆqCpBgHHwkB HwhHR„’FI†™uHIPWHR def ‡ e xh€gx ihydixe owXBCHwUtBIuF`abcjˆqCpBgHHwkB HwhHR„’FI†™uHHRWƒ def ‡ e xh€g€g ihype‡€ jˆqCpXBCHwCrsBHwhHRP•PWBl˜Hwwr–HR CXHRSTC’HeBwWƒHIwƒHwUtBIuFEF˜Hm `abc def d e xhp€pe ihyfgxd jˆqCpXBCHwSw˜H‰HRqXBVFnIrP•PW `abc def d e xhgpgp ihfixye jˆqCpIw’I‚vCrsBB“Bw’IwdBwwsvCTR˜U IwTFBXBP•PW`abc def d e xheggx ihf‡y‡f jˆqIw’I‚vCrsBB“Bw’IwdBwwsvCT…sCWXHh Hw‚H…YHRƒC†vwl”VsIwG„CtB•GBXBHwgH I†™uHHRWƒ def d e xheeiy ihfdfdp jˆqIw’I‚vCrsBB“Bw’IwdBwwsvCT…sCWXHh Hw‚H…YHRƒC†vwl”VsIwG„CtB•GBXBHwgH I†™uHIPWHR def d e xhy‡ix ihfdfyx jˆqqpBlHwhHRwr”HR…uHBtIwTƒBvHR™† PwPƒHREF„IkBAHRxƒCYWCAB def ‡ e xh€‡gd ihyf‡x jˆqFvHIFgHIw•CYWCABhvwXvF‚IƒBXBEF„ IkBAHRx def ‡ e gh‡de‡ ihy‡dpd jˆqˆ˜EF„’IBXBnHCvwXIVHw”Hwƒ BFHRBnvhSwXBwwƒHRhHwgHuHƒHwhHRC† IrsHRSwXBBvHR™yHRƒIPFHRIwsB def ‡ e gh‡p‡‡ ihyygxp    !"#$ %&'" %()01)213" 456 7 5 89@7A4 B9CC88D )EFG%H)I) " "P3Q  GR2SQT  3' U9 VT 456 7 5 89C@C7 B9D76@7 W!W1TXY"`'"" 0aGR)01)2'2S 456 7 5 896@6D B9D7A8D !)"%T3"0aGR )01)2'2SW"'""0ab%T 456 4 5 89@C6A B9C87CD )E"c) def9f)gV 1 19 G#0'% "Pahipqrd 456 7 5 A9487@ B9CC6D7  9GT3a9s)01 Vg 9 '"3Q G)('G c'"$ 456 7 5 A948@7 B95568 h!)E3X&) dGc10)g'  Gc'"$"GT)chipq 456 8 5 A94DB@ B9CB@67 t#09% "Pa'T"%UQTut vuwx) dG)(%y%'V€Vb 456 7 5 A98A64 B9DBA4@ utvuwx ‚Wc9) " 'ƒ $„ 'Q…W"Ia„1  456 4 5 A9448@ B96B568 utvuwx h„&T )‚"%1$„ 'Q…†p‡#hipq 456 4 5 A9B66C B964C6C %"cˆ10)g'fb "P… „" ) dG)(V‰"`Vbrd' ) dƒV‰"` VgGbˆrd vA‘8x 456 4 5 89@6D8 B9DD8CD h (%$Qc!) 2) d’QT !"Pv7‘7x 456 4 5 89D8A7 B9C@@5D % "Pa'G#0QT UVT W!V(“”1v5‘7x 456 4 5 895@A@ B968D88 h UVT"I%yT"%U%1"P&"P a…"Gbˆhipqv5‘8x 456 4 5 89@DAD B9CAD6D t#0929"Pa…9% "Pa' •T…9„&–"d"`T UVT9Vg ) dG)(%y%'V€Vbv5‘Ax456 4 5 89@7A4 B9D6C86 h—W!FVg'1W"a"Pav5‘5x 456 4 5 89AC7 B9@C657 %1iUWc1 )baVb1„&3"T%y %'VT2˜Sˆ"P…9"”„‚ „ 'Vb1Gb'"„bv5‘Cx 456 4 5 A9BC@C B9@D4C6 h!F3X&™Vba!b!"P™ e 2Y"Y"d(%$!"PQTdVg ' 3v7‘4x 456 4 5 89C6@@ B9DAD6A !GT3a)c"P)'1019 %"I )Ie'"`0") d`3")Q &vC‘4x 456 4 5 896D@D B9CD448    !" #$ %& %'%()0)(1234567 89@ 8 9 A$B46 C$DCA@6 EFGH IPPQ PRS)0)(T"U ) 12345A7 89@ 6 9 A$B4@V C$4D8DA   WPI XYT%`$a bc$ aU12345V7 89@ 8 9 A$8@BB C$BCV  H" IPPQ(%d%"%" " ( ef c(gaI(hi pPb "" ( 1iPH7 )fcX(%b qi r"S R( i 12365A7 89@ 8 9 A$D6D@ C$DDB8 "  gIc(IpPfistu P v%we 89@ 6 9 V$C8B C$4BCB "  % ( IpPfipP )x stu P v%we 89@ 6 9 A$BBAD C$D8@69  H!yS%w€€hi c" )c& c"1‚ƒ6587 89@ 8 9 V$6D@9 C$DVD9B sw€€hi c"1iPH7%pPc rY„& c"1 rW1‚ƒ6567 89@ 8 9 V$84V4 C$@CVBA  HpPU…%†%h‡Y rhi c"gˆ„gb1‚ƒ85A7 89@ 8 9 V$C8B C$@C8@V  HpPU)0)(gˆ„gb )x v%(PPRY rstu1‚ƒ65A7 89@ 8 9 V$C86D C$DV@94  HT‰…!yS"c&Y rstu$€‰PgRP(HpPUdP ) Y rhi c"stu1‚ƒ65V7 89@ 6 9 V$CD9B C$4CAC8 ‚… ‘ (hcbstu€# i i ( hcb†%6$†%AR%'%T… ’c0 "c&% h"fP1‚ƒ6597 89@ 6 9 V$6C@B C$D6A8D 2`fcU%" !IpPfistu vhU% W(%c&“ 89@ 6 9 V$CVVA C$9AA96 3 stu%'%TIPwP)fpPi UefEFG 89@ 6 9 A$BVBV C$9@V6D 3 stuP†%hU% W( v%v c" (I )c XY 89@ 8 9 A$@8C8 C$46BB9 3 stu”( )Pv%hw i 89@ 8 9 A$@66@ C$DCB9A ‚( " H!Xhi c"("gb hIY rstu 89@ 8 9 V$898B C$DD96A Ea%vhi c" … ‘ )"…€hR€ )fY rhi c"stu )Th& c" 89@ 6 9 V$6C@B C$9D48 EFGv † b    % gI )cstu r"I )c XY89@ 8 9 A$BA4D C$4CVV@     ! " #$%&' (#)!0)1$2 3456 789 7 8 @ABCBB DA9C8E@ 3 F #$%&' ( G$H$  #I F)1 P !I2 $%&Q R Q)1 $2 3456 789 7 8 @A9CS7 DAT7888 3 U 3456VW$!%'IX  $R0&Y!F F)`  ab$Vc&A d e&f g&)!X h %iX&i&p F&&F1q 789 7 8 EAD8T DA8T9C  rVW Y& g&sa VW&t#&%F   V F&A u  F&Av)!)`w FVx 789 7 8 EADT8S DABTCS 3456u  U gVW # y$Vx tc&V€d yI)1  Wb‚ƒ7q7f 789 @ 8 EACT98 DA8TE77 3 („&u`…1QA†`AuGI$!F& U'u0 %#)!03456VW " !$H$F& b‚ƒ7qCf 789 C 8 EAC8S8 DAB@DCE ‡!! &3456% & %$%b‚ƒCqBf 789 C 8 EAECE7 DA88B@7 3 &ˆ)!…ˆ3456…%!&!1u  & ˆ!1$!b‚ƒCqTf 789 C 8 @AS88T DAB77E7 3 &ˆ)!…ˆ3456…%…! U%ˆ $%u U…&b‚ƒCq9f 789 7 8 @ATST8 DA97S97 3 &ˆ)!…ˆ3456 …)!!t%  !ˆ)!b‚ƒCqSf 789 C 8 @ASD87 DATDCS@ 3 &ˆ)!…ˆ3456%…%1  !  %&b‚ƒCq7Df 789 C 8 @AS@BT DABBET ‰ˆ%!%uˆI$! %A…% ˆ!  &% !b‚ƒCq77f 789 C 8 EACTCC DA8BD@8 3%&1%…!1… ˆ %&U%U!  ˆˆ 3456b‚ƒCq7Cf 789 @ 8 EAC9E9 DA88@SS ‡% $t!%)! &AU%U! ! %!u %! % 789 @ 8 EAC8@C DA898T9 ‡ I!U!IA ! 1‡5…%  ˆ & ˆI&! 789 C 8 EAD99B DA8TST ƒ u1ƒ %&1ˆuˆI$!%&ˆ !!t% ! 789 7 8 @ASCE7 DABB@@T 3%&1%!1…&&! ! … I!&!  ! …%!… …!1…!u %!I34 bCq78f 789 @ 8 EA789C DAB8@E9 3%&1%)1… $%$!&ˆˆ  !t% 34b‚ƒCq7@f 789 7 8 @ATB89 DA978C 3%&1%)1… $%$!&t!&!t!ˆ! …%A…% ˆU%ˆuˆ%!b‚ƒCq7Ef 789 7 8 @AS@BT DAT7SS      !"# $%& ' % ()) 0 1(2' ') 3 4 4 55 63789 @37A5A4B $%& ' % "(1&' 1(2$0&"  A4 4 4 AAC8 55DC%!$# $%& ' % "(''$% 1(22"$ EF 4    A   CFG4  $%& ' % "(1&' 1(%2 )" 3 4   G GH 4 $%& ' % "($'22 1(%0'%2 3 45GG  A  G(A %! # $%& ' % ()&0 1(%&2  A4 4  C8 %!"# $%& $ % (00'' 1(&'1) EG  5  HAG5H    5 $%& ' % "($$ ) 1(2'&$2 EG    G AG5H    5 $%& ' % "($"%2 1(2%2" 35H 4( 4  GC8(5H I C8$!"# $%& $ % "(1%0 1(0'"&" 3 4G4 G C8   6PA I4 %!'# $%& $ % ()$00 1(0$ %' 7 GG AC83 I $%& ' % "($01) 1(0$%%% 3 4 G GHB(5 C83 $%& $ % (0% ' 1(0&0%" 3 4I4 H  H  4 C83 $%& $ % ()1%$ 1(0&1' F5 BI B   $%& ' % "($ )' 1(%)$%" 3HG  I  3789BI4    $%& $ % "(1$'0 1(0$ 0' F5   44  B  89 $%& ' % "(1'% 1(2'0) Q 4AB D8QE3789G   IF8 $%& $ % (&20$ 1(0)1)$ Q5R5# $%& STUVWX;`a;bc;de;bfgU;hi;pqpp;        ! "#$%&%'()%0( " 1EFAG 7BI 122 234564728 9@A5BC 47D4B 9H47 5BP RSTUVWXY`aVXbcVdeY hiTUpdqTdrstTd y€W pƒ„…†aT Q Xf`dg uvTUrhwxifTU ‚TU ‡Q…… Q–—Rd˜vh’TU™hd RSTUVWR‰†cVi‘’ y€W pƒQ……†aT ˆ evf™”“Rd€T™hw €W‚TUpd“T”•TU ‚TU ‡ˆ…… ‰dgTU opˆˆsqˆQ„”“”v™ RSTUVWpehhipj ‰dirTUisWRdv™t y€W pƒ„…†aT h y€W‚TUXSTUVktTd eUStcWlT™p‰hw ‚TU ‡Q…… h’TUdwflTmnX ‰dgTU yeudw•vsVmw•†wf opQ”SQQwxirTU y€W pƒ„…†aT — vTV•’Td’TUdwflT ”“hdTU‰d•TUrhw ‚TU ‡Q…… mnX ‰dgTU opQTUsXd„Qq„”zTU RSTUVWpehhy€W y€W pƒ„…†aT „ {“Trhvs’pkiTUr x‚TUpdshy ‚TU ‡Q…… h’e| y€W pƒˆ……†aT – RSTUVWR‰pcbT”€f i}h’•™hiTU{“T ‚TU ‡h…… pdSTi“cedvryz ReXda RSTUVWR‰oy‘’ pƒQ……†aT ~ p€WirhcW€Tpƒ maTrXda VdifTUfyx•’TiTd ‡ˆ…… ”“frp‰h’e| Vy• RSTUVWR‰uaVXbc –h„p€T”‚Y™pds y€W pƒQ……†aT  VdeYpdseUcW“T eUcW“T ‚TU ‡ˆ…… RSTUVWR‰oSTUx’ y€W pƒˆ……†aT ƒ iirTUp…r”vRd€c –„…— x‚TU ‡h…… ReXda RSTUVWpehh‘’oy ‰d†”zf™h’xSTU™ pƒQ……†aT Q… maTrXda xifTUxyV h’e| ‡ˆ…… Vy• RSTUVWpehhuaVXbc syXdovf™i}h’•™ y€W pƒQ……†aT QQ VdeYRf`dg€W‚TU hiTU{“T x‚TU ‡ˆ…… hiTU{“T  &'# ()0   9#@ #12"##%130 "CDDE@   !"#$ A)@09#@ 4&56)"710 FGDD %  B 68) %"I#& 9#@  "66"H "CVDE@ G #)PQIRS#TI A)@09#@ H)##13 FDD "C3IU9)# B YG%`a$%13I6 b "CDDE@ W  GX 8) cd FGDD #) #(99#@  e"7& #gHhI"#()6 I "CDDE@ V A)@ #Pf "i##Pf FDD p# ( qT  %UQe( YsI%"##I%( b "CDDE@ Y E)P1r9bcd "#1tIRuRI cd FDD X 6 "7&"##I""#()  9wQ#xp@ 9y& b "CDDE@ v &`I"i#"#() #€QquV cd FDD &` R8)yI#12 9#@  "66 #13 "CVDE@  ua‚I4&5 A)@09#@ eB)6T)"#)` FDD R!#I6 B R129(9#eB 9#@  uQ# #( (e0#12 "CVDE@ X A)@09#@ "#€Qa)P "7& #ƒ(I""#() FDD B &`  9wQ#xb #126BR!#I b D FVD cd"y 6„ "##&bI6 cd 9#@ RI"C3I "CVDE@   "7& A)@09#@ U9)# FDD B   "66H8 H(#)I 9#@ "CVDE@    !"#$%& '()( 2344  01 78"7%9@AB CD33EFGHC@!# IP" GS544T( 56 $$ $9& QR 2644 3UXY3XUV!"`Ea 78"GV$$GE IP" GS344T( 5U 7S)b1 )$ 63W QR 2544 Vc 7V( 78"d9e %hbf#Gi GS544T( 5X '()( TfGAe%g I!P#$Vc 2644 01 78"d9eP" CD5UVFXX%Db IP" GS344T( 5p QRThq'c5Ur# v0$)%hqb QR 2544 7stV7u3 v0$)$G)$V 7V( 78"d9e %gGH#yibP€#$ GSX4T( 5w '()( b135xp Vc 2344 01 78"7%‚ƒ 7V( `GA„#GSb €#$ GS344T( 5r 8f7V7Ef '()( Vc 2544 Vi€ 01 Ge3X)G&i 78"d9e…( GG7)%D‚!"GP) 7V( GS544T( 5W †!‡9P" %x‚HEˆ$‰!x '()( 2644 QR !‰7e!y†"xG% 01 Vc 7G7%iVh CD364b b‘)$0 7V( GS544T( 64 @$0b1 b1) !V '( 2644 CDw5X’ V) 7V( GS344T( 63 7G7%‚h‘’ @ G%x’ @)’ @ '( 2544 “”_–_—˜™de_feghid_ 78"d9ei" 7V7( GS344T( 65 jklmnopmqrstumvwlxpm !V '( 2544 yz{|}~€{}‚ƒ{| Gd7G7%ve!hP" Ge6pG&i IP" GS344T( 66 QRGh€0 …„ii€)$Vc QR 2544    !& ()01&  % !"#$ '& 2300  456 #93@5"AB!CDE9 !& (3001& ) 78 ED%F '& 2G00 I ST (3001& H QER!D%F P& UV 2G00 abbbcB!6d  #SBXY !%!D!! !& ()01& W '%F` B!e8D!6d '& 2300 !%!DQfA!  Eh6ei%SX qrItuvwIxy€Ixy‚ƒw„I ST (3001& g A5R!p! …†‡X‰‘’X“”•–a˜™–da UV 2G00 W efghijklmjnop q W6r5st ST (G001& @ G@ !!S6Tt%F UV 200 wxyz{y|}~€y€‚ƒy  #SQpQR !& (3001& 0 „…†‡ˆ„‰Š‹Œˆ†Ž‘ i%%6Yu!v6 '& 2G00 ’“”•–—˜™š›—’”—œ EežG3Ÿg!%! !9  69! !¡t!¢  !& (G001& 3 !6d !% t£!! '& 200 !6d aX30D3gDu!61 55¤!¥¦§6¢D !ež ST ()01& G F!Yq !"AaD%ED% UV 2300 F ª«¬­®¯¬°±«¬²³¬´±µ¬ A¨ !h ¶·¸¹º»¼½¾¿ÀºÁ¼Â¿¼º ST (3001&  5©Ap ÃÄÅÆÇÈÉÊËÌÍÎÏÐÍÑÒÍ UV 2G00 ÓÔÕÖ×ØÙÚÛÙÜÝ  !%u!6 p%TD56 ST (G001&  !Þ i%!&'¥A ßDh6àYD% UV 200     !"  0 34560  %&'() #$ #$ 12 7855 CCDE.GH.IPQR.IST. 99 UVWXY`=bY=cdef=  0 34560 ' @A$!B0 ghipqrsJuvwxJyx€J ‘0 7855 ‚ƒ„…†Wˆ‰ —˜™defghd—ihdjklhdm 93“”3#  0 3485560 ’ !Bnopqropstuopmv •– ‘0 7%55 wxyz{|}~{z€ 858‚3%†B69 99“ƒ Šˆ 3485560 ‚ ‡3“B!2” ˆ „…B$# ‹@ 7%55  ‰! 9ŠˆŒ ‚5’”Ž88Ž†B Šˆ 34560 & 9“ƒ0B„ 69‡#$3“B ‹@ 7855 …## –‰! †$88‘’B“8”‘ 9#3#  0 34%5560 5 3‡“•–—˜‘!” 3“ƒ ‘0 7™55  93 !!—šB› !2”•–3Ÿ‰ Šˆ 34560 8 ›$1œ”ˆ †›3“B‰3# ‹@ 7855 ‹@3ž ŠBˆ‰! 930‘‡ ˆ•‰ !”2‰  0 34560 % 3”3Ÿ !›– 12 7855 9 #$…9 3”9‰Ž#—ƒ Šˆ ™ 75 !"—šB3› ‰! ‹@ 93 !!$ £#œ¤‰¥B¦!§ Šˆ 34560  ”œ–¡#2 ”‰3!§¨ ‹@ 7855 (2¢¢  0 9 9$• '’šB©‰34 34%5560  ‘0‘0 ž (–$‰!”  7™55 12 ' 93Šˆ‹@ ŽŒ(—”$‰ Šˆ 3485560     !"# $% &'((  1234156783 CDE.GHIPQ.RSTSUV.WXYV. q94 r)(6s )0 94$%23@A `ab?`de?fghip?`?`de? $% &t(( 0B' # 123415q94$% v8wx2y q94 r)(6s )u 94 €#‚ $% &t(( 123415„8…† ‡()6ˆ#84‰ q94 rt((6s )ƒ 94$%23@A 8"@8x2"5 $% &'(( ! 32Bu0 ‘y3’#“” 123415€–33@— q™”d"84“ q94 r)(6s •( 37˜82 @e…"’94 $% &t(( “€94# # 5ˆ#23@!" 1#s 1234f€7‡q" r'((6s •t €‘“33@A" esys 3 g8d &j(( ’5h3i 3 j0t@71! ‘9" 123415#%!x 1#1s rt((6s •' v8w!lm" #k es &'(( €x#k t•B1o!"p 1234156783 q94 rt((6s •j #!"nm19"… 94$%mn  $% &'(( 5q 1#s 1234#– jjB2sr r)(6s •) esys l ! v8wt(r51 &t(( 3 1234#ls ‡t•ƒodq89y q94 r)(6s •• @h23@ˆ !@y#‚ $% &t(( 1234#q94 28w@y q94 r)(6s •0 $%3  q™st4"n“ $% &t((  n  t4"v8…A xˆvjyl8 1234#94 q94 r)(6s •u 12“€9 $%u198 $% &t(( Ay5ˆ94     ! "#$ 9%4@4A()@( '()0 1023( )@A$BC#  10 I8PQR %& 4'()56%78 D6EF G 23( STPP H 'WXY<abc<F1d '()0 10U3( WefChipCq0rsJuvJ 10 I8PQR 7P DVW6 wxOqP‚ƒ„‚U†‚‡UˆƒU 23( STPP ‰# “”_–—˜_™defg_hi_ 0jklmnopqrsm ‰4R I8PQR 7T '()0 ‘’ tuvwxyzw{|y}|w~|w #R4R STPP €‚ƒ„…†‡‚ƒˆ…†‚€‚ )Ž ‰Š‹Œ ”T•–—(W’   H!023( ™R)4š ITPPQR 7 –(Ž("V# ‘’(“Ž( )› SPP ‰˜# T85–—(  1023(4'( 10 ITPPQR 7” #$W# )56œ9œ 23( SPP ‰(žB 9”PDR‰(0ŸU0 ‰4R '()0 "V0Ž –—(T 9 IPPQR 7œ #R4R D6  ! ”PP )Ž "# “'‘‘FTTQ–—( 9 '()0‰1 ‰4R ™4'((#ž ITPPQR 78 –H(A#5#ž #R4R D6  SPP Ž( )Ž ‰4R '()0 ‰3V‰V •(•RqW’¡V ITPPQR 7% #R4R 5V( q‰V5V( SPP )Ž 77 '()0 ‰3V %&¢9£AW’ ‰4RITPPQR     !"# 9@ A@ DEFF $%&'()12345 BC 6784 QA@ I PQRRSTCSU @ R XY`@ cdFFe@ GH 9@ A@ RCVRW& aWXSU b DEFF BC QA@ I P!fRV Qpqr  cdFFe@ G 9@ A@ $ghiA s rRVQt DEFF BC aIvwh xy€ qI Qg& QA@ I PufV RV SU  P cdFFe@ HF 9@ A@ $g B !b  ‚ DEFF BC V yRƒs „  QRR„TPV dHE…† SBA QA@ cdFFe@ Hd AI  g&Rg& E!H&Rƒs 9@ A@ DEFF V  „  BC qE xI  P†‡sYPˆ& YP cdFFe@ HE R@ V &yTC AI  g&TCS‰  ‘’  DEFF S‰ TCS‰  "TCI RV qd€“€FF!yAat YP cdFFe@ Hw Qt ”•STaTRVhI  ‘’  DEFF h—P‘’  –EE$˜ R X YP cdFFe@ H– Q V  RCV „TXRQ ‘’  DEFF E E™wqT$B   QA@ v QI  g& Rg&SU   cdFFe@ H€ 9@ A@ !dhiA&Rƒ DEFF BC s„ eR„f !g hVP wH  X YP cdFFe@ H” ‘’ e 9t–GF $ rQg•Q ‘’  DEFF HG YP‘’ QI d– RTSV ! YP cdFFe@     !" #$%% 52@ '( )01234)7$%08 9'4) 'EF%G@ && A@ 2@ 56 56 #H%% BCD 'P!" )Q 7%R 4)5 S P 'EF%G@ &I    0" #H%% X$&Y2`H S B4TBU) Ua P bW  P 'EF%G@ I% !" 2S BVW XI '1cD de  !" #H%% Bf 4g 5h &7h ps t  52@ S B'5ih 'E$%%G@ IH ' 't5uBH$gA@ 2@ pq r w%% vi  BCD 'S d€PDh Pc 52@ S B'5ixR 'E$%%G@ I$ 4`u ' A@ 2@ yb #w%% h BCD P 'E$%%G@ Iw S B'ei  H%Fe C !" #w%% 'D hDi„B 52@ S B'5Y2B@ 'E$%%G@ I7 Uƒ Pc'C2 A@ 2@ '‚ ƒp5 #w%% hD'h …h5 BCD 52@ S B'5i† 4‡2Uƒ D) 'EH%%G@ IF A@ 2@ R  4‡2)5` #$%% BCD 52@ 'E$%%G@ Iˆ S BihR p‰ i†)DU  A@ 2@ #w%% BCD 52@ S B'5x d5)5`4) 'EF%G@ IX A@ 2@ 0U p) 'U #H%% BCD 52@ 05'U  ) 'e)4Y 4h 'EH%%G@ I& A@ 2@ i '@ )5` #$%% BCD 52@ S B'5h!D d54g C r 'EH%%G@ II A@ 2@ p h 5 r'‘ #$%% BCD H%% S B'5eB Hˆˆ5 ’ 'Vc 52@'EH%%G@      !"#$% &'() ( 2344  01 6  ( 678 $$9!% B0B#  C# D544E( 545 '() ( @A8 $1%@#$ 2344 01 678$$FG(  I % #HP !"8 DS4E( 543 H   Q R 2544 678 $$6UV W 6  (  Ab cU#$c D344E( 54T X@8Y` a '() ( $%#  HC 2T44   6 Y 01 6  ( 6786b7  1e"#e1 D544E( 54d '() (   Hf#$ 2344 01 6  ( 678$$H%!18 DS4E( 54S $H%c#$% &'() (  2544 01 6  ( 678 $$b D344E( 54g   h#$% & '() ( b1R1 2T44 01 6  ( 6786bppQ 6aq%#$r D344E( 54i '() (   XcU 2T44 01 6  ( V 6 B0t#b D344E( 54s 678 $$b  '() ( $rXcU 2T44 01 6  ( 6786b@83 D344E( 54u tr1#$cvf '() ( $cvf 2T44 01 6  ( 678 $$@8 B7$c# A D344E( 554 '() ( @wxhp HC 2T44 01 6  ( 6 68H&y udecUvf)H0 D544E( 555 '() ( €11R5 B)$H)$ 2344 01 6  ( $6 "#$c D344E( 553 6786bB‚ P '() ( vf 2T44 01 6  ( DS4E( 55T 6786bb@x vf@ƒ#$cvf '() ( 2544 01 678 $$b q 6a c„#$r 6  ( D344E( 55d   XcU '() ( 2T44   45  "#$%&'() 8#99@5  65745  ! 012)&3 AB99  45  IP4)1Q 8#99@5 C 65745 DEFG4HF DF)G AB99  45 RS 8#99@5 " U)P 65745 FT4 AB99  45 89@5 V  WH& FEQ)&3 65745 A99  45  Y`a&)& 8#99@5 X 65745 SF4FEH 3 AB99  45 bc 8#99@5 #9 'd4 e)I1Q65745 & AB99  45  Df  8#99@5 # g2Sh) g2 65745 g2 AB99  45 1Q ' )I 8#99@5 ## 65745 S 1Q AB99  45  iDF 89@5 #B s`EQ)P 65745 pFqYr A99  45 %&'()012 8#99@5 #t %FsF 65745 ) AB99  %Wu& 45 899@5 #  !Ss` FWYv)&3 65745 A#99  !  45 Ss 'WYv)%y4%! 8#99@5 #C 65745 4!wx" )&3 AB99  € 45 4%!)  ! 8#99@5 #" 4h`u&3 65745 Sh) AB99 vP4%!  Ss 45 89@5 #V I0v)0 sFH‚FEc 65745 A99   '  ()0123 9@@A  7"8' !"#$%&' 4561#$%&' B@@  '  %D2 EF HI#P14F"Q 9@@A C@ 7"8' GF 1R23 BC@@  ' 4 9@@A C QS"1#$%&' 7"8' #$%&' BC@@  '  T HI#P14F"Q 9@@A C 7"8' U"V WRP3 BC@@  '  %P XS"1HYH21 9@@A CC 7"8' S2"3V  BC@@  ' bHR1%&"1 9@@A C` 2a)"2 7"8' %&c BC@@  '  % 2#" H()1H 9@@A Cd 7"8' 5 51X"ef BC@@  'D' ' 9@@A Cg )h3$2 T1#" i"pFY'1q"456 7"8' B@@ 23  '  Fu#E1#"af1 9@@A Cr 7"8' s2)tV#"2 %&c BC@@  ' 3EaVws RHx14F 9d@A Cv 7"8' c'HxR23 "QWR23 B@@  ' 9@@A C  %y€2€ QS"1Rx" 7"8' BC@@   %a5 w‚E"1wFE wE 9@@A `@ " a5123Hƒ €D BC@@ '  U„1 UR"HI1Se"Q 9@@A ` 7"8' 2)a 1 BC@@  ' …a2'VUF#" 9@@A ` %†S‡1R23 7"8' 23 BC@@   2   #$! %$&  7899@2  32 42   !" '( &)01!  A99 56    2 DEFG &G 7899@2   BC$""  32 42 )H  A99 !" 56 1QBR &!  799@2 I  DP" %UV  S$% T A899 2  DX!CY a(abCY %&` 7899@2 W 32 42 ` c A99 56  e $f gh& F6G  7I9@2 d $ i$1p& qQ A99 2  Ps ! $t% & H& 7899@2 r 32 42 D"P DEg A99 56 2    CRwx &w65 7899@2 u 32 42  B`DEXvg y &DEg A99 56 2  €P6  7899@2 I9 ! )!&DEg 32 42 66 !" A99 56 2  D1`‚  1!i"& H& 7899@2 I 32 42 DE DEg A99 56  DG 2 )H S$( &‚  799@2 I8 ƒ $„ V  32 42 DE A899 !"&…UP"s ! 56   2 7899@2 I †6 PDPq6 #$2‡&)0  32 42 A99  !" 56 2  C!"B6 799@2 I #$2‡&)0  32 42 s ! A899 56 2   ! F!#$! &‚  7899@2 II 32 42 F6P! DE A99 56 2  163! 7899@2 IW x %"&ˆ '( 32 42 C6$P P A99 56  !P F"wc &ˆ  2 7899@2 Id '! `c '( 32 42 A99   (#$  23445$  !"#$%&'()  0$1(#$  6744  99#@AB IFP9#R%IFP ST 245$ 8 CD5EFGHIFP Q UV 644 Q (#$ 245$ W4 9DX Y`Ta%G!" 0$1(#$ 644  (#$ bc#d#@ 245$ W ) V%# 0$1(#$ eGb 644  ST 245$ W3 9Ff`Ta G!" eV 644 ST #gF"%P ST 245$ W7 eVCD#Gb 9#h eV 644 D` TUVCD #gF"%P ST 245$ Wi 5EFGAGp#q# 9#h eV 644

Các file đính kèm theo tài liệu này:

  • pdfluan_an_to_chuc_kiem_soat_noi_bo_chi_phi_san_xuat_voi_viec_n.pdf
  • docChuThiThuThuy_E.doc
  • docChuThiThuThuy_V.doc
  • pdfLA_ChuThiThuThuy _TT1.pdf
  • pdfLA_ChuThiThuThuy_sum1.pdf
Luận văn liên quan