ANÁLISE DE CUSTOS DE UMA PEQUENA EMPRESA: UM ESTUDO DE CASO EM UMA EMPRESA DO SETOR HOTELEIRO

! " #

$ % & ' # ( ) *

+ ,

- . "*+" ,

,- !.#*!"& #/01,!& .

#

////////////////////////////////////////////// & ' # - ' " & "

& %

//////////////////////////////////////////////

& % & # ' # ( ) * + ,

////////////////////////////////////////////// % & # ' # ) &

0-012-( ( 3 , 4 , # #0 !&, 2, 3&/ & 2, 3-" ,43,#" -% ,&"%

5 # 6778# 9: # #

; < = 6778#

- > ) = ?

" # $

# $ " ) >

= = #

-@ )

# * ?

@ @

" " ) " ? #

- " @

#

) " # - >

. # A

@ # > B7C

> ?

#

0-012-( ( 3 , 4 , # &/ "#" 5&!& 6 " &-" &!7,2 * -%"#5%

F F " 5 # 6778# 9: # "# ;E

< = 6778#

G " =

@ " # 2 "

F F " 4" " F "

@ # 0" " F "

F F F 4" " " F " 4 #

0" @ 4 " , F

" 4 " " # " "

F , " " " F "

F " 4 " 4 # 0"

" 4 " F " H "

# 0" " , " F " "

" F# 0" F H , 4 " F

" F " " " # 0" F 4

@ " # G 4 " " 4 4 "

B7C " H #

I 7J - ########################## 6K

I 76 ( ? & ! " - L

" #####################################################################BB

I 7K E ? ?

##################################################################################################################BM

I 7B > "

############################################################################################################ BM

I 7M% &-I "

############################################################################################################################ B8

I 78 ( ? & ! " - L

######################################################################## B8

I 7N ######################### BN

I 7: &-I

############################################################################################################################# BN

0 7J & - 2 = ########### 6M

0 76 & - G = ##### 6M

0 7K & - 2 ############### 68

0 7B & - G ######### 68

0 7M & 6778 - 2 ### 6N

0 78 & 6778

-G #############################################################################################################6N

0 7N% &-I

" ################################################################# B9

0 7:% &-I

E!G5 O E ! G L 5 )

E'( E ' F (

- !(E0 ( G ! 0

( & ( E (

-0 ( 0 =

E20 ( 0

8 9: ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; 8(

J#J 0- E - &($!+- E '- &- I G E############################################################# JJ

J#6 $!*-0GP$ ##################################################################################################### J6

8;';8 1<,/!= >, " ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; 8' 8;';' 1<,/!= & ,&%,*?6!* & ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; 8'

J#K * 0G G E0GPE ############################################################################################## JK

J#B -0$'$+$ GE ############################################################################################## JB

J#M '-+G G0EQR- ############################################################################################## JM

J#8 - 0( 0 (E '$ 0(E!E+5$ ######################################################################## JM

' 9: ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;8@

6#J 5G 0S(GE '$ 0 (G $ - E0 E+G'E'-###################################################### JN

';8;8 3 !&- -3#2!" ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; 8@ ';8;' 3 !&- # "&! ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; '( ';8;A 3 !&- ,- "#/" "/" !#" ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; '8 ';8;B !&/$ !" 2, " + C" , 2" 3" 2" 2 -1"D;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; '' ';8;E /3" !2"2, 2 /3 !&- # "&! , ,- "#/" "/" !#";;;;;;;;;;;;;;;;;;;;;;;;;;;; 'A ';8;) /3" !2"2, 2 3 !&- #" > "#2, !"#$% !&F ,- ,&%,*!" " + C";') ';8;@ "7 #" !2"2, ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; 'G

6#6 $20E!G+G'E'- 5$0-+-G(E ##################################################################### K7

6#K $20E!G+G'E'- '- 0$ #################################################################### K6

';A;8 3&/,! % 1& CH 3 3&/,! /" ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; AB ';A;' 3&/,! ! ,/ 3 " !0=, ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; AB ';A;A -%" "CH ,#/ , 3&/,! /" , 3&/,! " !0=, ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; AE ';A;B 3&/,! "&,"2 ,- /!=!2"2,&;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; A)

6#B E2T+G - 0$ U P$+ - U + ($########################################################### K8

6#M G2'G E'$(- '- '- - &-25$################################################################ KN

6#8 - 0V$ '- &-I -2E - &(- E ############################################################## K:

A ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; B(

K#J E &$ E'E !$+G 5- E('E '$ - !EW############################################### B7

K#K E2T+G - '$ (- +0E'$ $!0G'$ ###################################################### B9

B I 9I ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; E8

8 9:

E = X #

E ! G L 5 ) ;E!G5D

< " )

# & !

) # 2 >

# $ ;J99:< 6Y

D #

I "

#

0 = ; -0 (< " "

> ) ZZ# - "

# E 0 ; E20 (<

N7C =

#

E " !

= " ) # - X @

@ .

@ # ;677J< % [

@ > ? >

) # - )

? \ > . L .

> ]#

-"

# " )

#

;677J<

" ) @ ? #

E \

. @

= # 2 " .

& $ ;J99:< [

] @ ?

#

L #

E ) " , " L

" " "

# ' "

" )

. #

J#J 0- E - &($!+- E 'E &- I G E

& ) >

) "

#

;677K< \

?> \ # $ ? \

[^###_ D `

\ @

a @ ^###_]#

) "

)

# ? "=

? #

-" # 2 )

) #

& @ & ! "

- L . - L & " #

E - L )

) N7 " )

& & " # E . K7 #

E

> # + , ;677B< >

" . >@

> # E > D

%

I

@

b

J#6 $!*-0GP$

$ . - > " #

8;';8 1<,/!= , "

E @

"

8;';' 1<,/!= & ,&%,*?6!* &

$ . > " %

< >

& ! " - Lc

< >

c

< " @

\

J#K * 0G G E0GPE

@ "

@ #

? @ "

# - ) )

#

I )

) " # G

L #

E " )

" D

D # ;677J< [ ; " < ) >

.

]#

" " > "

@ #

E ' 2 d K:N 6JU7JUJ99: (

5 - " [ . >

? " " .

? > " ]

-" @ !

%

" X

\

" > .

0 ) L >

> ;' 677J<# $ ? \

) #

-#

& @ & ! "

- L > D #

E ?

= "

> D #

& ! " - L

" "

#

J#B -0$'$+$ GE

- "

#

$ ;677K< [ )

]

& =

L >

#

E ) @

" ? ;677K< @

) . " \

#

E =

$ ;677K< ) [

X ]#

! ;677B< @ ) @

L #

- >

. # E

E @ " ) .

. # & P

;677B<

? D $ ;677K< )

> X .

#

@ & ! " - L#

! ;677B< ) @

. #

J#M '-+G

G0EQR-- @ & ! " - L

@ # 2 )

@ " .

#

J#8 - 0( 0 (E '$ 0(E!E+5$

$ " @ % >

D & .

# A

@ #

2 > ) = )

" =

= D & "

& ! " - L " = # E )

" ? @ . )

@ "

" # A

U U "

"

2 > ) # eA

" = & ! " - L ?

# ' > .

' 9:

E = " = %

" = " !

? & " @ &

! " - L# )

=? #

E )

\ U P U +

" " #

6#J 5G 0S(GE '$ 0 (G $ - E0

E+G'E'-$ " =

= #

';8;8 3 !&- -3#2!"

5 ) PGGG # # )

. . >

;' 0 J99J ! J99N<c .

> ) ; G "

J9N6 ! J99N< f @

D D

" D " . .

#

E )

) " " . # 0 D )

@ " # $ G ) (

) `

. @ # ! ;J99N< ? \

) )D" =

# G )

( " > ) @

D ) D #

- ) GG GGG " * .

) PG D \

( # 2 ) GZ

\ # - D

)

# - JJB7 EF

& " = =

" ) #

2 G ) ? "

> D

# E ) ? . #

" ) # E @ )

` " = # - "

- .

# $ ) ZP

` "=

?

" # 2 ) ZPG "

"

# " " . #

- " . # - @ .

" # E ) ?

@ #

E ( G >

@ # 2 @

# E = >

@ #

-J:BJ > " 0" , "

@ ) " )

" J:8N# E \ ,

#

' X

;-< D # $

) \ #

+ "

" " )

X #

2 >

# - J9BM ) # $

# ) >

? D # E "

> " ) #

! " ;677K< D ) J9M7

D "

X = #

X @

@ #

2 ? . D

67 #

2 ) J9N7

D @ #

';8;' 3 !&- # "&!

2 = " = " ! J:N7

?

-) ) @ " # 2 L )

? " ) )

#

$ ! "

E & " @

=? ' - \ #

> 5 >

# - " ! "

? - # - J98B > #

2 " ?

# 2 ) 67 " 5 0

677 ) 5 - " .

P 6M7 =? 0 #

E ) J967 " ? ) # E

. ? J966

5 = N77

> ) ?

& ;J96K< >

> # & " . $ -? "

. #

2 ) B7 > >

" ) > . @ L P

J9B8 ? #

" ) ) " #

- J9NJ " 5 G & >

& 5 5 # 2 > E

) #

2 ) D ? ( 5 ) $ "

) ( + ? #

E > ) - ;G

! 0 < @

;- !(E0 ( G2E - #< ; '-2- 'E <

" ) #

2 ) J9:7 D " ?

X D" ) # $ )

? # $

? ) 97

&

= a @ )

@ #

E ) " ) ? " X

X ) # M7C

" ?

#

E ! G L 5 ) ;E!G5<

" " X

X # G ? "=

" "

# E "

" ) > #

';8;A 3 !&- ,- "#/" "/" !#"

E " = =

5 > + @ J968 L G "

# " ) " )

" . #

G ! 0 D - >

" M & 5

" ) #

? - # E

@ `

# - " ) E!G5 )

';8;B !&/$ !" 2, " + C" , 2" 3" 2" 2 -1"D

2 " " = >

& " "

#

$ > & " @ D JM , = # " =

5 = ! " 0 D

* #

- JNNN G " "= #

-a \

" # - \ "

)

\ #

E D L "

G " ' @ . & " # $

g g > D D "

" ; " <#

'

> # E )

\ =? & " #

E = D

D & " ) # & "

> = * )

J:KK # - J:NK

' & & "

> >

" # - J::6

& " # - J:9J

' & ' & @# ' & ?

( E ( * ' #

) E ) +

- # E > # E

& 5 > + @

X & "

D

) L "

E & " ) > > \ @

= # 5 ) #

' % - L - ! & "

& " #

& " E ) # I

N7C ) E ` &

- 0 #

& " \ ?

@ . ) )

#

$ . - L @

& " # A .

# E ) " #

';8;E /3" !2"2, 2 3 !&- # "&! , ,- "#/" "/" !#"

$ ) ! ) ?

> . "\ #

) " # E!G5 D

7 M 5 K # - L

BB#777 JK6#777 JN8#777

#

( 5 [ 5 )

>

@ "= " ]#

E E!G5 D ) ? \ " ) # MBC

" ) K7 :7 5H B7C " ) ) K7 5H

L # - =

K7C > #

$ - @ \ >

> #

- > # E @

. " 677B 677K

) @ 8N JC . " !

9N 6C . #

' - " @ " )

6776 677M ?

" #

) L

# ! #

-# - 677B 677M "

) 6BC L

; J< ? JMC

#

!" "J ," " ?/-" , ,&/ , /"

677B 677M 677B 677M 677B 677M 677B 677M

K6#6:J B:#779 J#6MN K#J:B B9#K66 MN#:K6 :6#:87 J79#76M

I 7J O

-% - # E

$ L )

\ "

-> ) # - \

@ # 2 L ?

#/ "2" 2, 3 !&/"& ,- "#/" "/" !#"

7 67#777 B7#777 87#777 :7#777 J77#777 J67#777 JB7#777 J87#777

. . . @

677B 677M

7J O

-% - #

-& ) > )

# - . " "

) #

- )

) X

. # $

@ " L " )

#

E D . # $

a > #

) # $ @

f " . ) ? #

;677J< . [ ]

> ; @ <# E

" ) # ?

> = "

#

! " ;677K<

';8;) "/3" !2"2, 2 /3 !&- #" > "#2, !"#$% !& , ,- " + C"

2 >

& " ) > @

= . & " @ #

0 7J% & - 2 =

'((A '((B '((E

! "#2, 2

3 B7 98C KB 9NC B6 NJC

H "3 J9 KJC 6B BMC JB :6C

" "#0 JK JNC J: BBC JJ N8C

"#/" "/" !#" N N7C B MJC JK N8C

! 2, K"#,! M 96C M KJC M ::C

% U & .

0 76% & - G =

'((A '((B '((E

>,#/!#" N7 K:C N6 J6C N8 99C

3>3"! : NJC 8 78C N 98C

" ">3"! : 7JC M BMC K MBC

+! , B ::C B7 :MC K J7C

% U & .

E 76 D " L

L " = # 2

0 7K% & - 2

'((A '((B '((E

! "#2, 2

3 N8 BKC M: 6JC N7 6KC

H "3 M J7C JB 99C J7 K8C

" "#0 M BJC : 8MC 9 K9C

"#/" "/" !#" : 6:C J7 88C B :MC

! 2, K"#,! 6 6KC 6 KJC J 9BC

% U & .

0 7B% & - G

'((A '((B '((E

>,#/!#" :6 :JC :7 K9C :: :9C

3>3"! J6 M7C JM 89C N BJC

% U & .

& 7K #

=

# E ` )

#

& " @ =

D @

. L L " #

& " )

> @

0 7M% & 6778 - 2 %

" + C" !"#$% !& " %"1" ! "#2, 2

3 8M 9MC KN N6C N: J8C

H "3 8 8:C 66 89C J 77C

" "#0 : BJC J6 99C B :JC

"#/" "/" !#" J6 M7C JB 6BC 8 8JC

! 2, K"#,! 6 M9C B MBC N 6JC

% U & .

& N D L " >

? # $

? = # & & " ) D

#

& 6778 - G

" + C"

>,#/!#" 9B J6C

+! , 6 9BC

3!C" 6 9BC

% U & .

$ ) ) > & "

#

G ) " L & " > # A

? ? #

';8;@ "7 #" !2"2,

E @ @ ;6777<

[) @> ]# 2

]# E @ )

>

# 2 @ )

> @ ? # >

> #

E \

@ ?

X # @ P ;6777< X

@ ?

\

L .

) #

A ?

> #

-> ? >

>

@ > ) #

$ @

# !

?

\ > ? >

" #

E > > ? )

@ # &

@ )

D .

# >

)

;677K< ? "

# > ?

@ #

>

? # E

?

# 2 ; " ! ' F D

2 ' ! ? - < @

# $ " .

@ @ [ \

\ @ > ^###_ "

) ]# ' .

% ? > >

> . > ? # E

[ \

@ D > ? " @

> ]#

6#6 $20E!G+G'E'- 5$0-+-G(E

$ " 677K

( d 9M8 6JU76U677K \ @

" # E (

# & ?

\ )

\

"= #

?

# 2 "

)

#

& @ ) @ ' \

# + J7#K7KU7J "

\ %

. >@ ? >

\ # & " ) X >

(h J#777#777 77 ) \

" @

" " # E )

) ` #

E

; ? > < #

-\ # $ @

> # & ? %

U .

U # 5 ) U

>

@ #

$ ) " 6B

> 6 # E

; > ? <#

+ , ;677B< [ " )

@ # E

" # E @

@ " ]#

E ( d 9M8 6JU7KU677K

" # ) " \

> #

& )

" ; <# 2 " )

;&P<

; P< + , ;677B<#

$ " ) . #

+ , ;677B< [

. "

]#

. " )

" @ #

- . ) " .

# - ) " #

\ . #

6#K $20E!G+G'E'- '- 0$

> ) ?

> = @

# &

\ )

#

& " @

& ! " - L > #

;677K< [ ) @

] "

> #

+ , ;677B< \ ?

" # 2 ) " .

) L

;677K< ? #

;677J< %

" L

> %

D

D )

D " =

D ?

D

" " >

L #

)

& ) "

# ;677K< ? \

? #

- .

# $

) "

" D D @

# I ) >

#

[E > ] ? ;677K<

. ` [ D

> ] # G )

" " >

# 2 " + , ;677B<

"= 1 ;677J<

" #

$ ) ? # $

> @

# ' > " #

" "= # ?

% . )

G&0 ## $

L "= " # & "= "

# & ? % ) "

#

;677K< ? ?

) # $ `

?

; <

#

-# - ?

# 2 " + , ;677B< ?

$

" " #

& >D ?

) ? %

';A;8 3&/,! % 1& CH 3 3&/,! /"

- ;677K< ) ) [

?

###] #

;677K< @

1 ;677J< ?

.

# ;677K< @

% [ ?

\ >

> ]c ? )

@ )

# G

# - ?

= = )

#

#

1 ;677J< @ ) @

> #

';A;' 3&/,! ! ,/ 3 3&/,! " !0=,

2 @ ;677K< [ =

?

a ]# 1 ;677J< @

) ) @ #

- ) . )

! ' \ ( & >

" . ;677K<# )

E G # $ ?

& > (

#

@

> # $ @ " .

" . >

" # 2 > .

? " .

= " c ) "

? #

'

> " #

';A;A -%" "CH ,#/ , 3&/,! /" , 3&/,! " !0=,

1 ;677J< )

. . . >@

# G ?

# P

.

? #

. ) #

;677K< @

P "

';A;B 3&/,! "&,"2 ,- /!=!2"2,&

+ , ;677B< @

- J9NJ #

-a > :7# ;677K< E! [)

@ \

]# - ) #

$ E

# E

#

6#B E2T+G - 0$ U P$+ - + ($ ; P+<

+ , ;677B< [ U U )

> " ]

> "

. " #

& @ D

)

@ D ) > )

" @ . #

& ;677K< ) [

@

" ]#

E ) @ >

" @ # E >

#

i &P O P

6#M G2'G E'$(- '- '- - &-25$

E " )

- @ . )

! # 2 @

" #

#

$ ) )

@ "

) # $ )

%

( >

I >

$

E'( j ?

$ ) > L " .

L # 2

@ " ) "

L #

- > )

# E

#

J977 " ) - E 6776

677K

c ) ? @

" a ( &

> # E ) "

) #

E ) >

@ 9: " ) - E N6 8M6

JB M7M h B8 NK h J8M MK .

. " J999

) " ) #

6#8 - 0V$ '- &-I -2E - &(- E

2 ) @

) @D L \ # E

@ # & + ,

& F ;J99N< [ ]

# > >

" @ "

" #

- =

. . # + , & F ;J99N<

[ ) .

= =

# .

. =

]#

E ?> D

\ = "

" # & @

#

$

# 0

) #

-? >

# E ) "

@

#

99C L ! #

& + , & F ;J99N< [ )

>

> ]#

-[ ] @ # $

) > " >

= . "

#

-# A \

> #

A . # E ! "

- L ) L >

>

#

-= . "

A

- @ & ! " - L & "

# >

# E " >

@ ? #

K#J E &$ E'E !$+G 5- E('E '$ - !EW

E & ! " - L @ ? M7

3 = 87 3 E G 5 > + @

> & " #

- . - L @

! ;0-((E J998<# E ) @

) ) "

= #

E J99M# 2 )

. ? J99:#

2 JK "

. #

- J999 6777

) " # 2

> =

@ # - 677B @ L

@ = #

E ) ) @

>

@ # 2

> ) @

# 2 >

2 @ " .

D , . = .

# & ) " #

- 5e @ #

' 2 #d B69 6K E 6776 [ 5

> > ? "=

. "

]# - %

D! " % E 0P

D! % E 0P

D! % E

$ L a ) .

> @ . ?

- L#

K#6 '-+G G0EQR- '$ 0$

$

\ "

#

\ %

3&"2" 6,*+"2" #" 1"!L" ,-% "2" ,

"1, /" #" " /"

3&"2" ,-63#*! #"-,#/ "#

!#/,! 3&/ & 6!L & !#2,%,#2,#/, 2 63#*! #"-,#/ 2" % 3&"2"

$ ) ?

(h 877 77# (h

M7 77 ;877UJ6< E

) h 8:7 77 # E )

= ) (hN7 77#

(h 86 M7

#, >!" , J/ !*"

G " ?

> ) ) ? (h

3/ & *3&/ & 6!L &

3&"2" 6,*+"2" #" 1"!L" ,-% "2" ,

"1, /" #" " /"

3&"2" ,-63#*! #"-,#/ "#

!#/,!

, ,6 #,

A ?

(h M7 77

(h 677 77

)

) (h

677 77

3#*! #0 ! 2" !-%,7" 2" %!&*!#"

M/, *,! !7"2 N

"

" @

(h M7 77

I

" @

(h J77 77

K" 2!#,! E (hJ77 77 @ @ # ' " " @

(h 6M 77

$ . "

@

(h J77 77

23/ & 2, !-%,7" 2" %!&*!#"

I

" D

) (h 67 77 I

D )

(h B7 77

"/, !" 2, !-%,7"

I

" )

@ @

>

)

? (h J77 77

D ) -L "= k D ? (h J77 77

(h N7 77 ?

"#3/,#CH M ,% ,*!"CH N

2 " " > " ? (h 8777 77

I ) @

3&"2" 6,*+"2" #" 1"!L" ,-% "2" ,

"1, /" #" " /"

3&"2" ,-63#*! #"-,#/ "#

!#/,!

3#*! #0 ! &

2 @

)

) )

(h 6M77 77 ; <

2 )

) (h 6M77 77

?

D (h N77 77

31 !*!2"2, E ) > D ) " , D (h J77 77

0$ PE(GTP-G %

($ &E '- E E% E ?

" " " # E )

@ = " ) (h 6 M7

"= # - ) >

"= )

=

E A 'E E25V% "= ) (h B 77

0$ GZ$ - PE(GTP-G %

- !($ 'E E l+GE% 2 )

(h B777 77 > ?

? (h B77 77

-2-( GE -+A0(G E% )

(h 87 77

# E ) "= ) (h J 77

)

\ & ! " - L

" > ?

; <%

K K

M7 77 M7 77 M7 77 M7 77 M7 77 M7 77

!/, 86 M7 86 M7 86 M7 86 M7 86 M7 86 M7

#, >!" , J/ !*" 8M 77 8M 77 8M 77 87 77 87 77 87 77

, ,6 #, 677 77 677 77 677 77 M7 77 M7 77 M7 77

3#*! #0 ! %!&*!#" J77 77 J77 77 J77 77 M7 77 M7 77 M7 77

K" 2!#,! J77 77 J77 77 J77 77 6M 77 6M 77 6M 77

23/ & %!&*!#" B7 77 B7 77 B7 77 67 77 67 77 67 77

"/, !" 2, !-%,7" J6M 77 J6M 77 J6M 77 7 77 7 77 7 77

"#3/,#CH J#M77 77 J#M77 77 J#M77 77 7 77 7 77 7 77

,6,!/3 " KK KM KK KM KK KM KK KM KK KM KK KM

3#*! #0 ! & 6#M77 77 6#M77 77 6#M77 77 7 77 7 77 7 77

,-1 & 6"-? !" B#777 77 B#777 77 B#777 77 7 77 7 77 7 77

:#NNM :M :#NNM :M :#NNM :M KM7 :M KM7 :M KM7 :M

I 76 O ( ? & ! " - L

" %

-K

M7 77 M7 77 M7 77 M7 77 M7 77 M7 77

!/, 86 M7 86 M7 86 M7 86 M7 86 M7 86 M7

#, >!" , J/ !*" 87 77 87 77 87 77 87 77 87 77 8M 77

, ,6 #, M7 77 M7 77 M7 77 M7 77 M7 77 677 77

3#*! #0 ! %!&*!#" M7 77 M7 77 M7 77 M7 77 M7 77 J77 77

K" 2!#,! 6M 77 6M 77 6M 77 6M 77 6M 77 J77 77

23/ & %!&*!#" 67 77 67 77 67 77 67 77 67 77 B7 77

"/, !" 2, !-%,7" 7 77 7 77 7 77 7 77 7 77 J6M 77

"#3/,#CH 7 77 7 77 7 77 7 77 7 77 J#M77 77

,6,!/3 " KK KM KK KM KK KM KK KM KK KM KK KM

3#*! #0 ! & 7 77 7 77 7 77 7 77 7 77 6#M77 77

,-1 & 6"-? !" 7 77 7 77 7 77 7 77 7 77 B#777 77

KM7 :M KM7 :M KM7 :M KM7 :M KM7 :M :#NNM :M

I 76 O

>

. "

/" ,-% "2" "!L" ,-% "2"

677 77 B77 77 877 77

!/, 6M7 77 M77 77 NM7 77

#, >!" , J/ !*" 687 77 B:7 77 NB7 77

, ,6 #, :77 77 B77 77 J#677 77

3#*! #0 ! %!&*!#" B77 77 B77 77 :77 77

K" 2!#,! B77 77 677 77 877 77

23/ & %!&*!#" J87 77 J87 77 K67 77

"/, !" 2, !-%,7" M77 77 7 77 M77 77

"#3/,#CH 8#777 77 7 77 8#777 77

,6,!/3 " JKK B7 688 :7 B77 67

3#*! #0 ! & J7#777 77 7 77 J7#777 77

,-1 & 6"-? !" J8#777 77 7 77 J8#777 77

KM#J7K B7 6#:78 :7 KN#9J7 67

I 7K O E ? ?

%

-) (h

9#BNN MM ;(h KN#9J7 67 U B< "= %

( %##################### (h 6 M7

) " % ###################### (h B 77

- - ) % ##################### (h J 77

(h N M7

) > ; <

> %

/" /,-% "2"

,C 2, ,#2" 6M 77 K7 77 B7 77 M7 77 87 77

3&/ " !0=, N M7 N M7 N M7 N M7 N M7

JN M7 66 M7 K6 M7 B6 M7 M6 M7

I 7B O > "

%

-E > D > "=

'EF(( A(F(( B(F(( E(F(( )(F((

3&/ !L 9#BNN MM 9#BNN MM 9#BNN MM 9#BNN MM 9#BNN MM

3#!/0 !" JN M7 66 M7 K6 M7 B6 M7 M6 M7

,- #O 2, 2!0 !"& MBJ MN B6J 66 69J 86 66K 77 J:7 M6

% 2!" J: 7M JB 7B 9 N6 N BK 8 76

# $ % &' $ (# $ ) $ $

%

-E 7M D ?

. >@ ) ? J: "=

(h 6M 77 JM (h K7 77 J7 (h

B7 77 # - ) J7

"= (h BJ 77 #

E & ! "

> ?

%

K K

M7 77 M7 77 M7 77 M7 77 M7 77 M7 77

!/, 86 M7 86 M7 86 M7 86 M7 86 M7 86 M7

#, >!" , J/ !*" 8M 77 8M 77 8M 77 8M 77 8M 77 8M 77

, ,6 #, 677 77 677 77 677 77 677 77 677 77 677 77

3#*! #0 ! %!&*!#" J77 77 J77 77 J77 77 J77 77 J77 77 J77 77

K" 2!#,! J77 77 J77 77 J77 77 J77 77 J77 77 J77 77

23/ & %!&*!#" B7 77 B7 77 B7 77 B7 77 B7 77 B7 77

"/, !" 2, !-%,7" J77 77 J77 77 J77 77 N7 77 N7 77 N7 77

"#3/,#CH 677 77 677 77 677 77 677 77 677 77 677 77

3#*! #0 ! & 6#M77 77 6#M77 77 6#M77 77 N77 77 N77 77 N77 77

,-1 & 6"-? !" B#777 77 B#777 77 B#777 77 B77 77 B77 77 B77 77

31 !*!2"2, J77 77 J77 77 J77 77 J77 77 J77 77 J77 77

N#MJN M7 N#MJN M7 N#MJN M7 6#7:N M7 6#7:N M7 6#7:N M7

I 78 O ( ? & ! " - L

-K

M7 77 M7 77 M7 77 M7 77 M7 77 M7 77

!/, 86 M7 86 M7 86 M7 86 M7 86 M7 86 M7

#, >!" , J/ !*" 8M 77 8M 77 8M 77 8M 77 8M 77 8M 77

, ,6 #, 677 77 677 77 677 77 677 77 677 77 677 77

3#*! #0 ! %!&*!#" J77 77 J77 77 J77 77 J77 77 J77 77 J77 77

K" 2!#,! J77 77 J77 77 J77 77 J77 77 J77 77 J77 77

23/ & %!&*!#" B7 77 B7 77 B7 77 B7 77 B7 77 B7 77

"/, !" 2, !-%,7" N7 77 N7 77 N7 77 N7 77 N7 77 J77 77

"#3/,#CH 677 77 677 77 677 77 677 77 677 77 677 77

3#*! #0 ! & N77 77 N77 77 N77 77 N77 77 N77 77 6#M77 77

,-1 & 6"-? !" B77 77 B77 77 B77 77 B77 77 B77 77 B#777 77

31 !*!2"2, J77 77 J77 77 J77 77 J77 77 J77 77 J77 77

6#7:N M7 6#7:N M7 6#7:N M7 6#7:N M7 6#7:N M7 N#MJN M7

I 78 O

& %

"!L" ,-% "2" /" ,-% "2"

,C 2, ,#2" JM 77 67 77 6M 77 K7 77 B7 77 M7 77 87 77

-!&&H 6"-? !" J M7 6 77 6 M7 K 77 B 77 M 77 8 77

3&/ " !0=, N M7 N M7 N M7 N M7 N M7 N M7 N M7

8 77 J7 M7 JM 77 J9 M7 6: M7 KN M7 B8 M7

I 7N O

%

-- & - > %

"!L" /,-% "2" /" /,-% "2"

" ,& 2"& 2!0 !"& 8EF(( '(F(( 'EF(( A(F(( B(F(( E(F(( )(F((

3&/ !L 6#7:N M7 6#7:N M7 N#MJN M7 N#MJN M7 N#MJN M7 N#MJN M7 N#MJN M7

3#!/0 !" 8 77 J7 M7 JM 77 J9 M7 6: M7 KN M7 B8 M7

,- #O 2, 2!0 !"& KBN 96 J9: :J M7J JN K:M MJ 68K NN 677 BN J8J 8N

+$&%,2,& % 2!" JJ 87 8 8K J8 NJ J6 :M : N9 8 8: M K9

# $ * &' $ (# + $ $ $

%

-) ) 9 "=

BJ 77 ? "

. >@ #

E ) D \ # E

"=

" #

'

(h B777 77

" (h JM77 77 ? (h K777 77

#

& " @ %

% ( +> % (+

( ! % (!

P O P

? O

P O P'

2L "= O ?

0 % (+ i (! O P O (! i P' j ?

P i N M7 j ?

) #

%

(+ i P' j ? O N M7 j ? O

) ? %

P' j ? O N M7 j ? i (+ m

? i (+ m P' O N M

0 7N% &-I "

!0 !" 'EF(( A(F(( B(F(( E(F(( )(F((

/2, +$&%,2,& % -.& NN7 JM M99 77 BJB 89 KJN J6 6M8 N6

/2, +$&%,2,& % 2!" 6M 8N J9 9N JK :6 J7 MN : M8

P 2, *3%"CH MJ KBC K9 9KC 6N 8MC 6J JBC JN JJC

,*,!/" 3/" J9#6MK 8B JN#9N7 7N J8#M:N NM JM#:MM 9B JM#B76 9J

3&/ & !L & 9#BNN MM 9#BNN MM 9#BNN MM 9#BNN MM 9#BNN MM

3&/ & " !0=,!& M#NN8 79 B#B96 M6 K#JJ7 67 6#KN: K9 J#96M K8

,*,!/" ?43!2" B#777 77 B#777 77 B#777 77 B#777 77 B#777 77

6J 7M J8 KN JJ KK : 8N N 76

%

-0 7:% &-I "

"!L" ,-% "2" /" /,-% "2"

!0 !" JM 77 67 77 6M 77 K7 77 B7 77 M7 77 87 77

/2, +$&%,2,& % -.& M9N 96 KBJ 8N 87J 77 B8N BB K6K 86 6BN BN 677 KK

/2, +$&%,2,& % 2!" J9 9K JJ K9 67 7K JM M: J7 N9 : 6M 8 8:

P 2, *3%"CH K9 :8C 66 N:C B7 7NC KJ J8C 6J MNC J8 M7C JK K8C

,*,!/" 3/" :#98: NM 8#:KK KK JM#76M 77 JB#76K KK J6#9BB 86 J6#KNK MK J6#767 77 3&/ & !L & 6#7:N M7 6#7:N M7 N#MJN M7 N#MJN M7 N#MJN M7 N#MJN M7 N#MJN M7 3&/ & " !0=,!& B#B:B K: 6#M86 M7 B#M7N M7 K#M7M :K 6#B6N J6 J#:M8 7K J#M76 M7

P 3#*! 6"-? !" :98 :: 8:K KK 7 77 7 77 7 77 7 77 7 77

,*,!/" ?43!2" J#M77 77 J#M77 77 K#777 77 K#777 77 K#777 77 K#777 77 K#777 77

8 9: K 99 J8 BK J6 N: : :M 8 N8 M B:

%

-K#K E2T+G - '$ (- +0E'$ $!0G'$

" )

(h J8#777 77 "

> (h 6B#777 77 " #

M7C#

& ) E'( (h BJ 77

@ ? JB "=

# - )

? 6NC#

? ;(h 6M 77< >

? M6C . ) 68 "= #

E'( )

(h 6B#777 77 ) "

? JM "= E'( (h JN M7#

(h JM 77 ? )

B7C

(h 6M 77 ? #

D

B I 9I

" =

@ . ) ?

#

"

[ ] >

#

" ) #

- ? > ?

#

2 L

#

A L @

" = #

E ) "

"

[ ]#

E " & ! " - L

@ )

#

>

& - > # E >

@

#

E ? ? B7C

> (h JM 77 (h 6M 77 #

-(h 6B#777 77#

) "

L . ) >

. #

& > ) " ,

E " . >

\ @ ?

E

E $ GEQV$ !(E G+-G(E 'E G2'W 0(GE '- 5$0AG # ' > %

" %UU444# "# # E 7J . 6778

E $ GEQV$ !(E G+-G(E 'E G2'W 0(GE '- 5$0AG O # ' > %

" %UU444# "D # # E 7J . 6778

!E5+ # $ @ # , &%,*/!="& 2 3 !&- #" *!,2"2, $&Q

2, #"&# & % ( 677K

!E((-0$ # "#3" 2, !#!*!"CH " ,&/32 2 /3 !&- # %

& J99N#

!- (-2 G ; <# - , "1 " / "1" + & - # > 06!* &

,-* #/"1! !2"2, # 6 # & % E 677B

!(E G+ ' 2 #d B69 6K E 6776# &/"1, ,*,

,>3 "-,#/ , !&/,-" 6!*!" 2, " &&!6!*"CH 2, ,! & 2, &%,2">,-#

' > " %UU444# # #

k2'G'$ > # ,&/H 2, /J!&% ) \ # ? %

- 677K

(E2QE *L + # "#3" %" " -"/!7"CH 2, 31 !*"CR,& J*#!* Q

*!,#/?6!*"&# ! 5 @ % 677K

+$2 -2- 3-( * # $$(- n# &-00o n # 2-!#!&/ "CH

2, ,43,#"& -% ,&"& - ; & % &

- ! J99N

+ 23- ( ) * # "#3" 2, #/"1! !2"2, /, ,! "# & % E 677B#

E(0G2 - # #/"1! !2"2, 2, *3&/ &# & % E 677K

G2G 0A(G$ '$ 0 (G $# ' > " %UU444# # # # E

6B . 6778

$0E 3 2 # " S,/!#> /3 ?&/!*

@ # & % E 677J

$+GP-G(E E ! ; <# J/ 2 & , /J*#!*"& 2, %,&43!&"

,-* #/"1! !2"2,# & % 677K#

$e2-G+ * " n# E00G+E E # 5 '

& % 0" - ( ' & F# #, /, "#2

$ (GI - 5 ( # 3 !&- ,- !"#$% !& > [ L

= D "]# = % - # ' J99:

&(- -G0 (E 2G G&E+ '- +$(GE2S&$+G # ' > %

" %UU444# # # # U E % 6B . 6778

&(- -G0 (E 2G G&E+ '- &E+5$QE# ' > %

" %UU444# " # # # E % 7J . 6778

(G!-G($ (# ' @ ( , " * J998

M 7J BM @

E20E E0E(G2E 0 (G $ U E O E20 (# $ # ' >

% " %UU444# # # # U U E % 6M . 6778

G $2 0 F 5G23G2 0 "F# 0" - - F 0 5

& % E 0 E 5 # #, #!=, &!/5 677J

P-( E(E F # <,/ & , , "/$ ! & 2, %,&43!&" ,- "2-!#!&/ "CH ;

& % E 677B

1E2-++E + @ # 2-!#!&/ "CH 2, *3&/ & ,- + /, " !"# ? %