manajemen biaya untuk meningkatkan ketepatan penghitungan biaya melalui biaya berbasis aktivitas

7/24/2019 MANAJEMEN BIAYA UNTUK MENINGKATKAN KETEPATAN PENGHITUNGAN BIAYA MELALUI BIAYA BERBASIS AKTIVITAS

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HCLCJGHGL OMC]C WL^WD HGLML@DC^DCL DG^GYC^CL

YGL@EM^WL@CL OMC]C HGFCFWM OMC]C OG_OCQMQ CD^MRM^CQ

Cùl` Fmstmcnm

Wlgsc

CostrcatOmcyc hgrupcdcl bcdtkr pgltml` ncfch hgljchml dghglcl`cl pgrusceccl ncfch pgrscml`cl nm pcscr. Dklsuhgl cdcl

hghmfme prknusgl ycl` hchpu hglècsmfdcl prknud ncl jcsc ycl` hghmfmdm hutu tml``m ngl`cl ecr`c ycl` hurce. Qmstgh

Hcljghgl Omcyc Dkltghpkrgr hglgdcldcl pcnc pglgfusurcl nmoclnml`dcl cfkdcsm. Ncl Hclcjghcl ogrncscrdcl dg`mctcl

cncfce jcltul` ncrm smstgh pgl`glncfmcl kpgrcsm dkltghpkrgr. Ycfml` tmncd cnc nuc bcdtkr utchc ycl` ecrus nmpgrectmdcl

ncfch pghmfmecl pghmau omcyc (akst nrmvgr) mlm ycmtu: omcyc pglùdurcl ncl tml`dct dkrgfcsm cltcrc akst nrmvgr ngl`cl

dklsuhsm kvgregcn sgsul`ùelyc. Akst nrm vgr nmoc`m ncfch nuc dctg`krm, ycmtu strud turcf akst nrm vgr ncl gxgautmklcf akst

nrmvgr. Akst nrmvgr hgrupcdcl ncscr ycl` nmùlcdcl ultud hghogocldcl omcyc ycl` tgrduhpuf pcnc akst pkkf dgpcnc

prknud. Qgeml``c ngl`cl pgremtul`cl omcyc hgfcfum ^mhg Nrmvgl catmvmty-ocsgn akstml` systgh , pgrusceccl hghpgrkfge

mlbkrhcsm ycl` fgome tgpct ncl cdurct.

Dgy Pkrns : catmvmty-ocsgn akstml` systgh, Akst nrmvgr.

Yglnceufucl^cl`ùl` jcwco ncl tu`cs pcrc hclcjgr dgucl`cl ogrognc ncrm sctu pgrusceccl dg pgrusceccl

fcml. Lchul, pgrognccl mtu eclyc ogrsmbct luclsc dcrglc ogscrcl pgrusceccl, sgoco tu`cs pkdkd

hclcjgr dgucl`cl hglycl`dut cltcrc fcml pgl`chomfcl dgputuscl tgltcl` pglclchcl hkncf,

pghomcyccl dg`mctcl omslms ncl pghoc`mcl nmvmngl ycl` ogrecsmf nmrcme dgpcnc pmecd-pmecd ycl`

ogrecd hglgrmhclyc, sgpgrtm pghkncf ncl pghmfmd scech nm schpml` hgljchml dgpucscl ogroc`cm

pmecd ycl` ogrdgpgltml`cl, ocmd mltghcf hcupul gdstghcf (Dcpfcl: ?990).

Wltud hglygfgl``crcdcl tu`cs pkdkd mtu, sgkrcl` hclcjgr dgucl`cl ngl`cl ocltucl stcblyc

tgrfmoct ncfch pcfml` sgnmdmt ghpct. Qg`m fcml ycl` hutfcd pgrfu nmdglcfm mcfce ogroc`cm jglms

fghoc`c dgucl`cl ycl` tgrncpct ncfch smstgh pgrgdklkhmcl lcsmklcf nm fml`dul`cl hclc

pgrusceccl ycl` ogrscl`dutcl ogr`grcd. Hmscflyc, pgrclcl ocld sgltrcf ncfch omncl` hklgtgr nclbmsdcf, cnc tmncdlyc pcscr ogocs surct ogrecr`c ncl ogroc`cm mlstruhgl dgucl`cl fcmllyc.

Ogrncscrdcl pgl`gtceucl ncl pgl`glcfcl sgrtc pghcechcl pcscr ucl` ncl fghoc`c dgucl`cl,

sgkrcl` hclcjgr dgucl`cl ncpct hgl`chomf dgputuscl ycl` tgpct tgltcl` mlstruhgl dgucl`cl

hclc ycl` nmpclncl`lyc pcfml` tgpct ultud nmùlcdcl, sgpgrtm ultud dgpgltml`cl pgrkfgecl hkncf

ultud mlvgstcsm ncl ogltud-ogltud pghomcyccl ycl` ecrus nmpmduf ncfch rcl`dc pgrkfgecl nclc

ycl` nmpgrfudcl kfge pgrusceccl.

Ycnc tceul 3559cl, pgrusceccl hclubcdtur nm Chgrmdc hufcm ogrdklsgltrcsm ncfch

pgl`ghocl`cl tgdlkfk`m prknudsm ycl` ogrdcpcsmtcs ogscr. Ycrc hclcjgr ncl mlsmlyur pcnc

pgrusceccl hgtcf tgfce hgl`ghocl`dcl prksgnur ultud hglèmtul` rgfgvclt prknuat akst ycl`

nmsgout samgltmbma hclc`ghglt (Hkwgl : ?997). Yrksgnur mlm nmùlcdcl ultud hgl`clcfmsms

prknudtmvmtcs ncl fcoc suctu prknud. Cdcl tgtcpm sgmrml` ogrdghocl`lyc pghmdmrcl cdultclsm hcdc prksgnur tgrsgout hufcm emfcl` ncrm prcdtmd cdultclsm pgrusceccl. ^grncpct pgrcturcl cdultclsm

dgucl`cl ycl` hghpulycm nchpcd ogrdurcl`lyc mlbkrhcsm cdultclsm ycl` ogrhclbcct ultud

hgl`gvcfucsm dmlgrjc ocwcecl ncfch pgrusceccl ogscr (fkst rgfgvclag). Qghuc hclcjgr pgracyc

pcnc mlbkrhcsm ycl` ogreuoul`cl ngl`cl prksgs prknudsm utchc, trclscdsm ncl gvgl ycl`

hglècsmfdcl juhfce lkhmlcf pcnc fcpkrcl dgucl`cl (Dmgsk :?993)..

Dgoclycdcl prksgnur pgremtul`cl ecr`c pkdkd prknud (prknuat akstml`) ycl` nmùlcdcl pcnc

cocn ?9 nmdghocl`cl cltcrc tceul 3559 ncl 3=?>. Ygrdghocl`cl sgogfuhlyc (schpcm tceul 3=3>)

hglgdcldcl pcnc pgremtul`cl pcnc pgremtul`cl ecr`c pkdkd prknud pcnc tml`dct hclcjgrmcf ycmtu

pglgfusurcl tml`dct fcoc pgrusceccl dg tmcp prknud ncl hgl`ùlcdcl mlbkrhcsm mlm ultud

pgl`chomfcl dgputuscl strctg`ms (Qecld : 3==1). Hufcm tceul 3=?7, sgtgfce nmdghocl`dcllyc pcscr

hkncf nm Chgrmdc, echpmr sghuc uscec cdultclsm hclcjghgl ultud hglècsmfdcl mlbkrhcsm oc`m

pghcdcm mltgrl dghunmcl nmegltmdcl ncl nm`cltm ngl`cl pglgltucl ecr`c pkdkd pgrsgnmccl

(mlvgltkry akstml`), ycl` hgrupcdcl pghogoclcl omcyc prknudsm dgpcnc prknud sgnghmdmcl rupc



sgeml``c ecr`c pkdkd pgrsgnmccl ncpct nmfcpkrdcl dgpcnc pghcdcm gdstgrlcf ncfch fcpkrcl

dgucl`cl. Fcpkrcl dgucl`cl tgfce hgljcnm dgductcl ycl` hghogltud ngscml smstgh cdultclsm

omcyc (Hufycnm : 3==0).

Hclcjgr ncl pgrusceccl ogrsgnmc hglgrmhc mlbkrhcsm omcyc rctc-rctc sgacrc c`rg`ct ctcs tmcp

prknud, dcrglc hgrgdc hgrcsc tmncd hghoutuedcl mlbkrhcsm omcyc Ncfch tceul 3=79-cl ncl 3=29-

cl tgfce nmfcdudcl ogogrcpc uscec ultud hghpgrocmdm hclbcct smstgh cdultclsm omcyc dklvglsmklcf

ultud dgpgltml`cl hclcjghgl(Qecld : 3==0). Nmpgrdglcfdcllyc vcrmcofg akstml` ultud pglyghpurlccl pglgltucl ecr`c pkdkd prknud pcnc ncscrlyc nmtujudcl ultud hghpgrocmdm

pglgltucl ecr`c pkdkd pgrsgnmccl ycl` nmscjmdcl ncfch lgrcac ncl ncfch pgremtul`cl ru`m fcoc

(Quprmyklk : 3==9). Ygrocmdcl cdultclsm omcyc pcnc scct mtu pcnc ecdmdctlyc eclyc tgrpusct pcnc

oc`cmhclc hghouct mlbkrhcsm cdultclsm dgucl`cl fgome ogrhclbcct oc`m pghcdcm fucr, tmncd

nmtujudcl ultud hglècsmfdcl mlbkrhcsm cdultclsm ycl` deusus nmpgrultuddcl oc`m dgpgltml`cl

hclcjghgl. Ycnc tceul 3=59-cl ncl 3==9-cl oclycd nmtghudcl ocewc prcdtgd-prcdtgd cdultclsm

hclcjghgl trcnmsmklcf sunce tmncd hchpu fc`m hgfcyclm dgoutuecl hclcjgrmcf (Ml`rch : ?99>).

Dcfdufcsm omcyc prknud ycl` fgome cdurct fgome ogrùlc, ncl ycl` hgljgfcsdcl sgacrc rmlam

pgl`ùlccl hcsudcl, nmoutuedcl ultud hghul`dmldcl hclcjgr hglml`dctdcl ducfmtcs,

prknudtmbmtcs, ncl hglùrcl`m omcyc (Dcpfcl :: 3==5). Qgoc`cm tcl``cpcl tgrecncp dgfghcecl

cdultclsm omcyc hclcjghgl trcnmsmklcf. Ygrdghocl`cl tgdlkfk`m mlbkrhcsm hglygocodcl nulmchgljcnm sgpgrtm dchpul` scjc (nmtmljcu ncrm sunut omslms), octcs-octcs cltcr lg`crc hgljcnm sghcdml

tmncd jgfcs ngl`cl sghcdml hgfucslyc pgrnc`cl`cl ogocs nm sgfurue nulmc ncl pgrscml`cl ogrsmbct

`fkocf ncl tcjch. Qmbct pgrscml`cl mlm hglygocodcl fcoc ycl` nmpgrkfge pgruscecclpgrusceccl ycl`

hghcsudm tml`dct pgrscml`cl nulmc hgljcnm hglamut. Yglamutcl fcoc hghcdsc hclcjghgl hglacrm

ogroc`cm strctg`m ocru ycl` hgljcnmdcl pgrusceccl hchpu ogrtcecl ncl ogrdghocl`. Eclyc

pgrusceccl-pgrusceccl ycl` hclcjghgllyc ogrecsmf hgljcnmdcl pgrusceccllyc hghmfmdm

dgul`ùfcl pcnc tml`dct nulmcfce ycl` hchpu Bfgdsmogf hgrupcdcl tultutcl pcscr ycl` sglcltmcsc

hglèglncdm pgrusceccl hchpu hglècsmfdcl prknud ncl jcsc ycl` hghgluem dgoutuecl

dklsuhgl ycl` sgfcfu ogruoce (Ykrtgr : 3=57). Bfgdsmogf hglultut hclcjghgl pgrusceccl sgacrc

tgrus hglgrus hgfcdudcl pgrocmdcl hclbccr ycl` tgrdclnul` nm ncfch prknud ncl jcsc dklsuhgl.

Ygrdghocl`cl tgdlkfk`m mlbkrhcsm hgl`cdmoctdcl dklsuhgl hunce hgfcdudcl cdsgs tgrecncphutu prknud ncl jcsc ycl` cdcl hgrgdc ogfm. Ngl`cl nghmdmcl, eclyc pgrusceccl ycl` hchpu

hglècsmfdcl prknud ncl jcsc ycl` hghgluem hutu ycl` nmoutuedcl dklsuhgl, ycl` hchpu

hgljcnm pghmhpml ncfch pgrscml`cl nm pcscr (Fuacs : ?997).

Omcyc hgrupcdcl bcdtkr pgltml` ncfch hgljchml dghglcl`cl pgrusceccl ncfch pgrscml`cl nm

pcscr. Hglurut hcjcfce omslms Bkrtulg Mlnklgsmc pcnc tceul ?93> hglghpctdcl CQMM, ôd sgoc`cm

pgrusceccl hclubcdtur tgrocmd. Qgoc`cm pgrusceccl ycl` tgrocmd tgltulyc ogrecsmf hgfcdudcl

gbmsmglsm ncrm smsm omcyc ycl` tmhpus. Wltud mtu tujucl pglgfmtmcl mlm cncfce ultud hgl`gtceum prksgs

hclcjghgl omcyc ultud hglml`dctdcl dgtgpctcl pglèmtul`cl omcyc hgfcfum omcyc ogrocsms

cdtmvmtcs pcnc Y^. CQMM, ôd. Ecf mlm pgltml` ultud nmtgfmtm, dcrglc dklsuhgl cdcl hghmfme

prknusgl ycl` hchpu hglècsmfdcl prknud ncl jcsc ycl` hghmfmdm hutu tml``m ngl`cl ecr`c ycl`

hurce. Ecr`c hurce eclyc ncpct nmecsmfdcl kfge prknusgl ycl` sgacrc tgrus-hglgrus hgfcdudcl

pgrocmdcl tgrecncp cdtmvmtcs pglchoce lmfcm (vcfug cnngn catmvmtmgs), ncl ycl` sglcltmcsc ogruscec

hglèmfcl`dcl cdtmvmtcs oudcl pglchoce lmfcm (lkl vcfug cnngn catmvmtmgs) oc`m dklsuhgl. Rcfug-

Cnngn Catmvmtmgs Qtrctg`y vs Lkl-vcfug-Cnngn Catmvmtmgs Qtrctg`y Ncfch prksgs pghouctcl prknud

nmpgrfudcl terkuèput tmhg ycl` hgrupcdcl dgsgfuruecl wcdtu ycl` nmpgrfudcl ultud hgl`kfce

ocecl ocdu hgljcnm prknud jcnm.

Hgtkng Yglgfmtmcl

Ncfch pglgfmtmcl mlm nmùlcdcl hgtkng pglgfmtmcl Ngsdrmptmb. Hcdsun ncrm pglngdctcl

ngsdrmptmb hglurut Nudct (3=== : >>) hgljgfcsdcl ctcu hghogrmdcl mlbkrhcsm tgltcl` dgjcnmcl

gdklkhm ycl` rgfgvcl, ycl` ncpct nmhclbcctdcl ncfch ogroc`cm hkngf-hkngf dgputuscl. Hgfcfum pglngdctcl mlm fcpkrcl dgucl`cl nmrcsc sgoc`cm suctu dkhulmdcsm tmncd fcl`sul` sgfurue dgjcnmcl

cdultclsm ycl` rgfgvcl ultud pgrusceccl sgjcd tgrogltudlyc. Hgtkng ngsdrmptmb hchpu hgljcwco



pgrhcscfcecl ycl` nmtgfmtm. Ncrm pglngsdrmpsmcl nm ctcs ncpct nmurcmdcl mlnmdctkr ycl` cdcl nmtgfmtm

ycmtu hclcjghgl omcyc ycl` ogrfcdu ogrncscrdcl pcnc fcpkrcl dgucl`cl. Ncfch pglgfmtmcl mlm

nmùlcdcl purpksmvg schpfml`. Yurpksmvg schpfml` nmtgtcpdcl ogrncscrdcl prgnmdct sgoc`cm

pgrusceccl tgrocmd ycl`hglncpctdcl pgrml`dct ncrm hcjcfce omslms bkrtulg. Qgeml``c ycl` hgljcnm

schpgf ncrm pglgfmtmcl mlm cncfce sgfurue dgcnccl Y^. CQMM, ôd ncfch hgljcfcldcl cdtmvmtcslyc

sgfchc pgrmkng ?93>. ]cl` hgljcnm schpgf ncfch pglgfmtmcl mlm cncfce Fcpkrcl Dgucl`cl sgfchc

pgrmkng ?93>. Nctc ncfch pglgfmtmcl mlm nmduhpufdcl ngl`cl hgl`ùlcdcl tgdlmd nkduhgltcsm. Ncfch

tgdlmd pglùhpufcl nctc hgfcfum nkduhgltcsm mlm, pglufms ogruscec ultud hglncpctdcl nctc ncl

mlbkrhcsm ncrm. Nctc nkduhgl ycl` nmpgrkfge cncfce nctc fcpkrcl dgucl`cl sgfchc pgrmkng ?93>.

Cncpul nctc fcpkrcl dgucl`cl ycl` tgfce hghgluem sycrct-sycrct ycl` nmtgtcpdcl ncfch prmlsmp-

prmlsmp cdultclsm, ycmtu fcpkrcl dgucl`cl ycl` tgfce nmcunmt kfge pmecd-pmecd ycl` ogrdkhpgtgl

ncl nmlyctcdcl wcjcr tclpc pgl`gaucfmcl. Yglgfmtmcl mlm tgr`kfkl` ncfch pglgfmtmcl ngsdrmptmb. Wltud

nctc-nctc ngsdrmptmb ycl` nmpgrkfge ncfch pglgfmtmcl mlm, ycl` ogrcscf ncrm fcpkrcl dgucl`cl,

nmclcfmsc ngl`cl tgdlmd clcfmsms ngsdrmptmb.

Ecsmf ncl Yghocecscl

Qmstgh Hclcjghgl Omcyc pcnc Y^. CQMM, ôdHclcjghgl dgucl`cl ncfch sgtmcp pgrusceccl hghcmldcl pgrclcl mlstruhgltcf ycl` scl`ct

strctgjmd ncl drmtmdcf, hmscflyc ycl` hglycl`dut strctg`m pglgltucl ecr`c jucf prknud pgrusceccl-

ocmd ogrupc ocrcl` ctcujcsc - ncl clcfmsms omcyc. Ncfch ecf pglgltucl strctg`m pglgltucl ecr`c jucf

prknud ecrus tgragrhml pghoglcrcl bmlclsmcf ncfch ecf pgrkfgecl dgultul`cl jcl`dc pglngd,

pgrtuhouecl jcl`dc pcljcl`, ncl pgrfucscl uscec. Qmstgh Hcljghgl Omcyc pcnc Y^. CQMM, ôd

hglgdcldcl pcnc pglgfusurcl nmoclnml`dcl cfkdcsm. Ncl Hclcjghcl ogrncscrdcl

dg`mctcl/cdtmvmtcs ycmtu hglgdcldcl pcnc smstgh pgl`glncfmcl kpgrcsm dkltghpkrgr. Ncl

hclcjghcl ogrncscrcdcl dg`mctcl hghbkdusdcl pcnc hglc`ghgl dg`mctcl ngl`cl tujucl

hglml`dctdcl lmfcm/vcfug cnngn ycl` nmtgrmhc kfge pgfcl``cl ncl fcoc ycl` nmtgrmhc ngl`cl

hglygnmcdcl lmfcm/vcfug mlm. Qmstgh hclcjghcl omcyc mlm hglacdup clcfmsms pglnkrkl`, clcfmsms

dg`mctcl, ncl gvcfucsm dgrjc. Ycncecf cnc omcyc-omcyc ycl` hglml`dct sgacrc tmncd prkpkrsmklcfngl`cl pglml`dctcl ulmt ycl` cnc pcnc pgrusceccl, sgeml``c omfc nmogocldcl hgl`ùlcdcl ulmt

nrmvgr scjc cdcl hgl`cdmoctdcl pghogoclcl omcyc ycl` kvgrakstgn ctcu ulngrakstgn . Ycnc Y^.

CQMM, tod hgtkng pghogoclcl mlm nmdglcf ngl`cl mstmfce trcnmtmklcf akstml` systgh ^rcnmtmklcf

akstml` systgh uhuh nmùlcdcl dcrglc nmcl``cp hurce ncl hunce pgremtul`cllyc ultud

nmtgrcpdcl.

Dgfghcecl ycl` hulauf cdmoct pgl`ùlccl trcnmtmklcf akstml` systgh nm ctcs, lchpcdlyc ncpct

nmctcsm ngl`cl hglùlcdcl catmvmty ocsgn akstml` systgh (COA). COA systgh tmncd scjc eclyc

hgl`ùlcdcl ulmt kutput sgoc`cm akst nrmvgr tgtcpm ju`c hgl`ùlcdcl lkl-ulmt nrmvgr . COA systgh

ju`c ncpct hgl`crcedcl hclcjgr ultud hghbkdusdcl nmrm tgrecncp pgl`cturcl cdtmvmtcs ycl` cnc

sgeml``c cdtmvmtcs ycl` tmncd hglècsmfdcl lmfcm tchoce ncpct nmhmlmhcfdcl, dcrglc smstgh mlmm

hghogrmdcl mlbkrhcsm ycl` fgl`dcp hgl`glcm sghuc cdtmvmtcs ycl` tgrjcnm nm ncfch pgrusceccl

sgacrc tgrmltg`rcsm. Dgputuscl ycl` nmchomf kfge pcrc hclcjgr ogrncscrdcl mlbkrhcsm ycl`

nmecsmfdcl COA nmdglcf sgoc`cm catmvmty-ocsgn hclc`ghglt (COH), ycl` nmjcocrdcl sgoc`cm smstgh

ycl` fucs, ngl`cl pglngdctcl tgrmltg`rcsm ycl` hgl`crcedcl hclcjghgl ultud ogrbkdus pcnc

cdtmvmtcs-cdtmvmtcs ultud hglml`dctdcl austkhgrs vcfug sgeml``c hglml`dctdcl prkbmt. ûjucl COH

pcnc pgrusceccl mlm cncfce ultud hglml`dctdcl lmfcm ycl` nmtgrmhc pgfcl``cl sgeml``c ncpct

hglml`dctdcl fcoc, ngl`cl acrc hgl`mngltmbmdcsmdcl tgrfgome nceufu pgfucl` ultud hgfcdudcl

pgrocmdcl ncfch strctg`m ncl kpgrcsm pgrusceccl. ûjucl COH mlm nmacpcm hgfcfum ? pglngdctcl

ycmtu: (3) kpgrctmklcf coh4 ncl (?) strctg`ma coh. Qtrctg`ma COH fgome ogrbkdus pcnc hgfcdudcl

tmlncdcl ycl` oglcr (nk teg rmèt teml` ). Clcfmsms fcoc pgr pgfcl``cl hgrupcdcl strctg`ma catmvmty

ocsgn hclc`ghglt , ycl` hghmfmdm tujucl ultud hgl`gtceum pgfcl``cl hclc ycl` hglùltul`dclncl pgfcl``cl hclc ycl` hgru`mdcl, sgeml``c hclcjgr ncpct hghouct dgputuscl cpcdce cdcl

hghpgrtcecldcl pgfcl``cl ycl` hglùltul`dcl, hglègltmdcl pgfcl``cl ycl` hgru`mdcl, ctcu



hgl`chomf tmlncdcl ultud hgl`gbmsmgldcl cdtmvmtcs kpgrcsmlyc sgeml``c omcyc ncpct nmdurcl`m.

Qgoc`cm cfct ultud hgluljuddcl oc`cmhclc hgtkng COA ncpct nmùlcdcl ultud hglèmtul`

pghogoclcl omcyc pgr pgfcl``cl ycl` fgome tgpct, nm ocwce mlm nmscjmdcl pgremtul`cllyc. Ycfml`

tmncd cnc nuc bcdtkr utchc ycl` ecrus nmpgrectmdcl ncfch pghmfmecl pghmau omcyc (akst nrmvgr) mlm

ycmtu: omcyc pglùdurcl ncl tml`dct dkrgfcsm cltcrc akst nrmvgr ngl`cl dklsuhsm kvgregcn

sgsul`ùelyc. Ncfch smstgh omcyc Catmvmty-csgn Akstml` (COA), sgjuhfce ogscr pghmau omcyc

ncpct nmpmfme ncl nmùlcdcl. Jmdc hghul`dmldcl, cncfce scl`ct pgltml` ultud hghmfme pghmau omcyc ycl` hgl`ùlcdcl mlbkrhcsm ycl` tgfce tgrsgnmc. Mlbkrhcsm ycl` tmncd tgrsgnmc pcnc smstgh

ycl` cnc sgogfuhlyc ogrcrtm ecrus nmecsmfdcl, ncl cdmoctlyc cdcl hglml`dctdcl omcyc smstgh

mlbkrhcsm pgrusceccl. Dgfkhpkd omcyc (akst pkkf) ycl` ekhk`gl ncpct hglcwcrdcl sgjuhfce

pghmau omcyc. Wltud dgcnccl mlm, pghmau omcyc ycl` ncpct nmùlcdcl pcnc smstgh mlbkrhcsm ycl`

cnc sgogfuhlyc eglncdlyc nmpmfme. Yghmfmecl mlm cdcl hghmlmhuhdcl omcyc pglùdurcl. Qtrudtur

mlbkrhcsm ycl` tgrsgnmc ncpct nmhclbcctdcl ngl`cl acrc fcml ultud hghmlmhcfdcl omcyc

pglùhpufcl mlbkrhcsm dklsuhsm pghmau omcyc. ^grncpct dghul`dmlcl utlud hgl``cltmdcl suctu

pghmau omcyc ycl` sgacrc fcl`sul` hglùdur dklsuhsm suctu cdtmvmtcs ngl`cl pghmau omcyc ycl`

tmncd sgacrc fcl`sul` , hglùdur dklsuhsm tgrsgout. Hmscflyc, jch mlspgdsm ncpct nm`cltmdcl kfge

juhfce mlspgdsm cdtucf tmcp prknud, cl`dc mlm ncpct fgome nmdgtceum.

Ygl``cltmcl mlm ogrfcdu cpcomfc jch ycl` nmùlcdcl ncfch sgtmcp mlspgdsm pgr prknud cncfceaudup stcomf. Ogogrcpc pghmau omcyc pcnc Y .̂ CQMM, ôd ycl` sgrml` nmùlcdcl ncfch smstgh omcyc

Catmvmty Ocsgn Akstml` (COA) cncfce : Dgfkhpkd ^glc`c Dgrjc (Fcokur @rkup), dgfkhpkd mlm

nmpcdcm pcnc cdtmvmtcs ycl` gfghgl omcyc utchclyc cncfce tglc`c dgrjc ctcu pcnc cdtmvmtcs ycl`

omcyc cdtmvmtcslyc ogruoce sgacrc pcrcfgf ngl`cl pgruocecl tglc`c dgrjc. Yghmau omcyclyc ycmtu :

jch dgrjc, upce tglc`c dgrjc. Jch dgrjc ju`c ncpct hghcau dklsuhsm utmfmtcs. Dgfkhpkd Pcdtu

Kpgrcsm (Kpgrctml` ^mhg @rkup), nmpcdcm sgoc`cm pghmau omcyc pcnc suctu `rup kpgrcsm pgl`grjccl

ycl` hgrupcdcl kpgrcsm ncrm suctu pgrcfctcl tul``cf ctcu ogogrcpc pgrcfctcl. Yghmau omcyc ycl`

nmùlcdcl cncfce jch hgsml (hcaemlg ekur). Dgfkhpkd Yghmfmdcl (Kaaupclay @rkup), hgrupcdcl

pghmau omcyc ycl` tgpct ultud hglnmstrmousmdcl omcyc tgtcp (bmxgn akst) ogrncscrdcl fkdcsm cdtmvmtcs

ctcu cssgt. Qgoc`cm akltke, ngprgsmcsm oclùlcl, pcjcd oclùlcl ycl` nmnmstrmousmdcl ogrncscrdcl

fucs crgcf pgrcdtmvmtcs.Ngprgsmcsm pgrcfctcl ctcu omcyc sgwc `gnul` nmnmstrmousmdcl pcnc cdtmvmtcsycl` tgrjcnm nmfkdcsm cssgt tgrsgout. Dgfkhpkd pghmau mlm jcrcl` nmùlcdcl sgoc`cm ncscr ultud

pglgltucl ogscr omcyc ycl` tgrjcnm, tgtcpm fgome sgrml` nmpcdcm ultud hglgltudcl nmhclc omcyc

ecrus nmnmstrmousmdcl. Yghmau omcyc ycl` omcsc nmpcdcm cncfce sgpgrtm udurcl pcormd, fkdcsm pgrcfctcl

ncl lmfcm pgrcfctcl. Dgfkhpkd Ygrhmltccl (Nghcln @rkup), nmpcdcm sgoc`cm pghmau omcyc omfc

nmstrmousm omcyc pcnc cdtmvmtcs fcml ctcu pcnc tujucl omcyc nmncscrdcl pcnc pgrhmltccl cdcl cdtmvmtcs

tgrsgout. Akltkelyc cncfce omcyc pgrcwctcl, ncpct nmdgtceum ocewc omcyc pgrcwctcl cdcl

nmnmstrmousmdcl pcnc cdtmvmtcs ctcu tujucl omcyc ycl` hghgrfudcl pgfcyclcl pgrcwctcl scjc.

Nmstrmousm omcyc ycl` cdurct cdcl nmncpctdcl ogrncscrdcl gstmhcsm ctcu pgrhmltccl cdtucf

pgrcwctcl. Qchc sgpgrtm dgfkhpkd pghmfmdcl (kaaupclay `rkup), dgfkhpkd pgrhmltccl mlm ju`c

jcrcl` nmpcdcm ultud hglgltudcl ogscr omcyc ycl` tgrjcnm,tgtcpm fgome sgrml` nmpcdcm ultud

hglgltudcl omcyc ycl` ecrus nmnmstrmousmdcl.

Yghmau omcyc ycl` nmpcdcm ultud dgfkhpkd mlm cncfce omcyc pgrcwctcl ncl pghgfmecrccl hgsml

(rgpcmr cln hcmltglclag hgaemlg). Dgfkhpkd êkrkuèput (êkrkuèput @rkup), nmpcdcm sgoc`cm

pghmau omcyc omfc omcyc utchc ncrm suctu cdtmvmtcs nmtgltudcl kfge juhfce ulmt tekrkuèputlyc..

Qurrk`ctg akst nrmvgr hgrupcdcl nctc ctcu udurcl ycl` tgfce tgrsgnmc nm fcpcl`cl ncl prcdtms

nmpcdcm ultud hglnmstrmousmdcl suctu omcyc dg cdtmvmtcs fcml ctcu dgngpcrtghgl fcml yl` cnc nm Y^.

CQMM, ôd, cpcomfc pghmau omcyc sgacrc tgkrmtms sufmt nmudur nctclyc. Cnc ogogrcpc cdtmvmtcs ycl`

pghmau omcyclyc sufmt ncl tmncd prcdtms ultud nmudur ctcu nmtgltudcl ngl`cl tgpct. Hmscflyc,

prknuatmkl akltrkf, caakultml`, `glgrcf hclc`ghglt ncl hcrdgtml`. Akltke pghmau omcyc ultud

dgfkhpkd mlm cncfce omcyc hctgrmcf (hctgrmcf akst), ncl omcyc dklvgrsm (aklvgrtmkl akst), dgnuc

pghmau omcyc mlm sgrml` nmpcdcm kfge pgrusceccl dgamf ncl hglgl`ce. Wltud hghpgrkfge ecsmf pgremtul`cl pglgrcpcl COA ncfch hghogocldcl omcyc pgfcl``cl ngl`cl tgpct ncl cdurct hcdc

nmchomf ngpcrtghgl prknudsm sgoc`cm kojgd ultud mfustrcsm pgremtul`cl, sgeml``c hgfcfum cl`dc



ycl` sgsucm ngl`cl bcdtc ycl` cnc nm pgrusceccl, ncpct nmecsmfdcl pgrognccl ycl` sm`lmbmdcl lmfcm

pghogoclcl omcyc ogrncscrdcl COA ncl trcnmtmklcf akstml` .

Nctc pgrusceccl ycl` ogreuoul`cl ngl`cl hcscfce ycl` nmocecs tgfce tgrnkduhgltcsm nm

pgrusceccl dghunmcl nmduhpufdcl, omfc cnc mlbkrhcsm fcml ycl` nmml`mldcl nmfcdudcl wcwclacrc

ngl`cl pmecd tgrdcmt sgrtc nmfcdudcl kosgrvcsm. Nctc tgrsgout nmkfce ncl nmfcdudcl pglgrcpcl

pgremtul`cl hgl`ùlcdcl hgtkng COA ultud hglèmtul` omcyc pgr pgfcl``cl. Mlbkrhcsm

hgl`glcm omcyc pgr pgfcl``cl mlm sgfcljutlyc nmùlcdcl ultud hglèmtul` fcoc sgtmcp pgfcl``cl,ncl ecsmf pgremtul`cl nmoclnml`dcl ngl`cl ecsmf pgremtul`cl pgrusceccl ogrncscrdcl trcnmtmklcf

akstml` systgh. Ogrncscrdcl kosgrvcsm ycl` nmfcdudcl, omcyc-omcyc ycl` tgrjcnm pcnc ngpcrtghgl

prmltml` nm pgrusceccl tgrsgout ncpct nmdgfkhpkddcl hgljcnm ? : omcyc prknudsm ncl omcyc

kpgrcsmklcf. Omcyc prknudsm hgrupcdcl omcyc-omcyc ycl` tgrjcnm nm fcpcl`cl/pcormd ogrdcmtcl

ngl`cl prksgs prmltml` dcml schpcm dcml tgrsgout nmdmrmhdcl dgpcnc pgfcl``cl. Omcyc prknudsm mlm

tgrnmrm ncrm: omcyc ocecl ocdu, omcyc tglc`c dgrjc fcl`sul`, omcyc tmncd fcl`sul`. Qgncl`dcl omcyc

kpgrcsmklcf cncfce omcyc-omcyc ycl` thouf nm fucr prksgs prknudsm sgoc`cm uscec ultud hgluljcl`

prksgs prknudsm ycl` cnc.

Omcyc kpgrcsmklcf hglacdup omcyc `cjm stcb, omcyc pglyusutcl kpgrsmklcf, omcyc pghgfmecrccl,

tgfgpkl, dklsuhsm, omcyc pgrjcfclcl nmlcs, cfct tufms dcltkr, omcyc dklsuftcl, omcyc pgrmzmlcl, omcyc

pks, tgfg`rch, hctgrcm, omcyc pcjcd dglncrccl, omcyc pcjcd ouhm ncl oclùlcl, omcyc csurclsm, omcycdgsgjcetgrccl dcrycwcl, rgtrmousm fcml, omcyc uhuh ncl sksmcf. Ygrusceccl hgfcdudcl pghogoclcl

omcyc kpgrcsmklcf ogrncscrdcl prgsgltcsg tgrecncp ecr`c pkdkd pgljucfcl. Ygremtul`cl ecr`c pkdkd

nmfcdudcl ngl`cl hgl`ùlcdcl hgtkng rctc-rctc, ogrncscrdcl nctc ycl` nmpgrkfge pgrmkng

sgogfuhlyc. Yglml`dctcl ecr`c pkdkd pgljucfcl nmcl``cp sgoc`cm cdmoct pglml`dctcl ulmt kutput

ycl` nmprknudsm. Cl``cpcl mlm cdcl ogrpgl`crue tgrecncp pghogoclcl omcyc kpgrcsmklcf, ctcu

ngl`cl dctc fcml juhfce omcyc kpgrcsmklcf ycl` cdcl nmogocldcl ogr`cltul` pcnc juhfce ulmt

kutput ycl` nmogfm kfge pgfcl``cl. omcyc-omcyc ctcs cdtmvmtcs tgrsgout nmogocldcl dgpcnc hcsml`-

hcsml` pgfcl``cl, ogrncscrdcl dklsuhsm cdtmvmtcs kfge hcsml`-hcsml` pgfcl``cl. Dgcdurctcl

pgremtul`cl omcyc pgr pgfcl``cl hgljcnm ecf ycl` scl`ct pgltml`, dcrglc omfc tgrjcnm pghogoclcl

omcyc pgr pgfcl``cl ycl` tmncd tgpct ctcu kvgrakstgn hcupul ulngrakstgn hcdc cdcl

hgl`cdmoctdcl fcoc ycl` nmecsmfdcl tmncd hgl``chocrdcl fcoc ycl` sgoglcrlyc.Omcsclyc dghmtrccl mltgrlcf nmdglcf pufc ngl`cl mstmfce dgtgrfmoctcl dcrycwcl, pghogrncyccl

dcrycwcl, ctcu ogroc`cm mstmfce fcmllyc. Dghmtrccl mltgrlcf mlm sglnmrm hgrupcdcl uscec pglamptccl

suctu fml`dul`cl ycl` nmncfchlyc tgrncpct hgdclmshg tgrstrudtur. Hgdclmshg mtu hgrcl`scl` ncl

hghogltud cfmclsm ycl` scfml` hglnudul` cltcrc hclcjgr ncl dcrycwcl, tmh, ncl dcrycwcl

mlnmvmnucf ycl` hghcdsmhuhdcl pktglsm suhogr ncyc hclusmc ycl` nmhmfmdm suctu pgrusceccl.

Yghogltudcl dghmtrccl mltgrlcf ncpct nmfcdudcl pcnc tm`c tml`dctcl, ycmtu (3) dghmtrccl cltcrc

hclcjghgl ngl`cl dcrycwcl, (?) dghmtrccl cltcr tmh, ncl (1) dghmtrccl cltcr dcrycwcl. ûjucl

nmjcfmllyc dghmtrccl mltgrlcf cncfce ultud hghclbcctdcl dghchpucl pglue ncrm suhogr ncyc

pgrusceccl ncl hghbkdusdcllyc pcnc pgrocmdcl ducfmtcs sgacrc tgrus-hglgrus.

Quctu pgrusceccl pgrfu hgljcfml dghmtrccl ngl`cl pghcskdlyc. ûjucl dghmtrccl mlm cncfce ultud

hglamptcdcl ncl hghgfmecrc euoul`cl ycl` fkycf, scfml` pgracyc, ncl ncpct nmclncfdcl sgeml``c

cdcl hglùltul`dcl dgnuc ogfce pmecd. Nmschpml` mtu, ju`c ultud hglml`dct-dcl pglyghpurlccl

ducfmtcs, prknudtmvmtcs, ncl ncyc scml` sgacrc ogrdgsmlchoul`cl.

Qgmrml` ngl`cl dgtctlyc pgrscml`cl nm nulmc mlnustrm ngwcsc mlm, hcdc sunce hgljcnm sgouce

dgecruscl oc`m sgtmcp pgrusceccl ycl` ogr`grcd ncfch omncl` mlm ultud sgfcfu hglml`dctdcl

gbmsmglsm ncl gbgdtmbmtcs prksgslyc ùlc hglml`dctdcl ncyc scml` pgrusceccl tgrsgout. Nmfcml pmecd,

pgrdghocl`cl ycl` bcltcstms nm omncl` tgdlkfk`m ncl mlbkrhcsm tgfce hgljcnmdcl sgtmcp pgrusceccl

ogruscec sghcdsmhcf hul`dml ultud hglgrcpdcl tgdlkfk`m ùlc hglml`dctdcl ducfmtcs prksgslyc.

Ecf tgrsgout sgacrc tmncd fcl`sul` tgfce hgl`cdmoctdcl pgruocecl pcrcnm`hc pcnc cspgd omcyc

ycl` tgrffmoct ncfch prksgs prknudsm nm pgrusceccl tgrsgout. Ygl`ùlccl tgdlkfk`m sgacrc hcsscf nm

echpmr sgtmcp prksgs prknudsm tgfce hgljcnmdcl cnclyc pglùrcl`cl tglc-`c dgrjc fcl`sul` ncfch juhfce ycl` sm`lmbmdcl. Nmfcml pmecd, ecf tgrsgout tgfce hghouct juhfce omcyc kvgregcn ycl`



nmùlcdcl hglml`dct ncfch juhfce ycl` audup ogscr. ^rgl mlm fchoct fcul hghocwc dklsgduglsm

fk`mc pcnc pclncl`cl dmtc cdcl dklsgp omcyc.

Catmvmty Ocsgn Akstml` (COA) omcsc nmùlcdcl pcnc pgrusceccl ycl` hghmfmdm omcyc kvgregcn

fgome ncrm 7 schpcm 39 dcfm omcyc tglc`c dgrjc fcl`sul`lyc. COA hghogocldcl omcyc kvgregcn

pcnc sgtmcp cdtmbmtcs ycl` nmfcdudcl kfge suhogrncyc ncl sgfcljutlyc hghogocldcl omcyc cdtmbmtcs

tgrsgout pcnc prknud, jcsc, ncl dklsuhgl . (_cyourl, 3==2) Ncfch dcmtcllyc ngl`cl prksgs

prknudsm, omcyc nmdctg`krmdcl ncfch nuc dgfkhpkd ogscr, ycmtu omcyc fcl`sul` (nmrgat akst) ncl omcyc kvgregcn (kvgregcn Akst) Omcyc fcl`sul` cncfce omcyc ycl` tmhouf sgoc`cm cdmoct

nmfcdudcllyc prksgs ycl` tgrdcmt fcl`sul` ngl`cl prknud ycl` nmouct. Omcsclyc omcyc mlm

nmdgfkhpkddcl ncfch omcyc tglc`c dgrjc fcl`sul` ncl omcyc ocecl ocdu. Omcyc fcl`sul` omcsclyc

hghmfmdm smbct sgoc`cm omcyc vcrmcogf, ycmtu omcyc ycl` ogscrlyc scct tgr`cltul` ncrm juhfce prknud

ycl` nmouct. Omcyc kvgregcn hgrupcdcl omcyc ycl` tmncd tgrfmoct sgacrc fcl`sul` ncfch prksgs

prknudsm, lchul nmpgrfudcl ultud dgfclacrcl prksgs prknudsm tgrsgout. Omcyc mlm omcsclyc hghmfmdm

smbct sgoc`cm omcyc tgtcp.

Catmvmty-Ocsgn Akstml` (COA) tgfce nmdghocl`dcl pcnc kr`clmscsm sgoc`cm suctu skfusm ultud

hcscfce-hcscfce ycl` tmncd ncpct nmsgfgscmdcl ngl`cl ocmd kfge smstgh omcyc trcnmsmklcf, Qmstgh

omcyc COA mlm hgrupcdcl ecf ycl` ocru sgeml``c dklsgplyc hcsme ncl tgrus ogrdghocl`, sgeml``c

cnc ogroc`cm ngbglmsm ycl` hgljgfcsdcl tgltcl` smstgh omcyc COA mtu sglnmrm. Catmvmty-OcsgnAkstml` (COA), sgoc`cm smstgh pgl`cfkdcsmcl ncl pgl`cfkdcsmcl dghocfm omcyc dgkojgd omcyc

ngl`cl ncscr cdtmvmtcs ycl` hglygocodcl omcyc. Qmstgh COA mlm nmncscrdcl pcnc pghmdmrcl ocewc

cdtmvmtcs pglygoco omcyc ncl omcyc cdtmvmtcs ecrus nmcfkdcsmdcl dgkojgd omcyc ngl`cl ncscr cdtmvmtcs

omcyc tgrsgout nmdklsuhsmdcl. Qmstgh COA mlm hglgfusurm omcyc dg prknud sgoc`cm ncscr cdtmvmtcs

ycl` nmùlcdcl ultud hglècsmfdcl prknud tgrsgout. Catmvmty-Ocsgn Akstml` (COA), sgoc`cm suctu

hgtkng dcfdufcsm omcyc ycl` hglamptcdcl suctu dgfkhpkd omcyc ultud sgtmcp dgjcnmcl ctcu trclscdsm

(cdtmvmtcs) ncfch suctu kr`clmscsm ]cl` ogrfcdu sgoc`cm pghmau omcyc. Omcyc kvgregcn dghunmcl

nmcfkdcsmdcl dg prknud ncl jcsc ngl`cl ncscr juhfce ncrm dgjcnmcl ctcu trclscdsm prknud ctcu jcsc

ycl` nmecsmfdcl tgrsgout. Catmvmty-Ocsgn Akstml` (COA), sgoc`cm hgrupcdcl sgoc`cm suctu dklsgp

cdultclsm omcyc ycl` ogrncscrdcl ctcs pghmdmrcl ocewc prknud hgl`dklsuhsm cdtmvmtcs ncl

cdtmvmtcs ycl` hglmhoufdcl omcyc. Ncfch smstgh omcyc COA mlm nmrclacl` sgnghmdmcl rupcsgeml``c sgtmcp omcyc ycl` tmncd ncpct nmcfkdcsmdcl sgacrc fcl`sul` dgpcnc prknud, nmogocldcl

dgpcnc prknud ogrncscrdcl cdtmvmtcs ncl omcyc ncrm sgtmcp cdtmvmtcs dghunmcl nmogocldcl dgpcnc

prknud ogrncscrdcl dklsuhsm hcsml`-hcsml` cdtmvmtcs tgrsgout.

Ncfch smstgh omcyc Catmvmty Ocsgn Akstml` (COA), prknud nmcrtmdcl sgoc`cm ocrcl` ctcu jcsc

ycl` ogruscec nmjucf kfge pgrusceccl, tgrhcsud pgfcyclcl dgsgectcl, csurclsm, pmljchcl ocld,

pgfcyclcl dklsuftcsm, oglsml, omksdkp, rktm, ncl fcml-fcml. Qghuc prknud tgrsgout nmctcs nmecsmfdcl

hgfcfum cdtmvmtcs pgrusceccl ncl cdrmvmtcs mlmfce ycl` hgl`dklsuhsm suhogr ncyc. Ncscr-ncscr

smstgh omcyc COA mlm hglacdup omcyc prknudsm tmncd fcl`sul`, cdtmvmtcs, tujucl omcyc (akst

kojgatmvg), ncl pghmau omcyc (akst nrmvgr) ncl dgfkhpkd omcyc (akst pkkf). Yghmau omcyc

nmngbglmsmdcl sgoc`cm bcdtkr ycl` nmùlcdcl ultud hglùdur oc`cmhclc omcyc tgrjcnm ctcu ncpct

ju`c nmdctcdcl sgoc`cm acrc ultud hghogocldcl omcyc pcnc cdtmvmtcs ctcu prknud. Qgacrc prcdtms,

pghmau omcyc hgluljuddcl nmhclc omcyc ecrus nmogocldcl ncl sgogrcpc ogscr omcyclyc.

Yghmau omcyc cncfce pglygoco tgrjcnm omcyc, sgncl`dcl cdtmvmtcs cncfce hgrupcdcl nchpcd ycl`

nmtmhoufdcllyc, Ncfch smstgh omcyc catmvmty-Ocsgn Akstml` (COA) nmùlcdcl ogogrcpc hcach

pghmau omcyc sgncl`dcl pcnc smstgh omcyc trcnmsmklcf eclyc hgl`ùlcdcl sctu hcach pghmau

omcyc tgrtgltu ycl` nmùlcdcl sgoc`cm ocsms, hmscflyc jch tglc`c dgrjc/jch dgrjc krcl`, rupmce

tglc`c dgrjc, ctcu jch hgsml. Ycfml` tmncd cnc nuc bcdtkr utchc ycl` ecrus nmpgrectmdcl ncfch

pghmfmecl pghmau omcyc (akst nrmvgr) mlm ycmtu: omcyc pglùdurcl ncl tml`dct dkrgfcsm cltcrc akst

nrmvgr ngl`cl dklsuhsm kvgregcn sgsul`ùelyc.

Hclcjghgl Omcyc Wltud Hglml`dctdcl Dgtgpctcl Yglèmtul`cl Omcyc Hgfcfum ̂ mhg NrmvglQcfce sctu tujucl utchc smstgh hclcjghgl omcyc cncfce pgremtul`cl omcyc prknud ultud

pgfcpkrcl dgucl`cl gdstgrlcf. Wltud tujucl pgremtul`scl omcyc prknud, dgsgpcdctcl ycl` ogrfcdu



sgacrc gdstgrlcf hglyctcdcl ocewc omcyc ncpct nmdfcsmbmdcsmdcl hglurut tujucl deusus ctcu bul`sm-

bul`sm, ycl` eglncd hgrgdc acpcm. Omcyc nmdgfkhpkddcl dg ncfch nuc dctg`krm bul`smklcf utchc:

prknudsm ncl lklprknudsm. Omcyc prknudsm cncfce omcyc ycl` ogrdcmtcl ngl`cl pghouctcl ocrcl`

ncl pglygnmccl jcsc. Omcyc lklprknudsm cncfce omcyc ycl` ogrdcmtcl ngl`cl bul`sm pgrclacl`cl,

pgl`ghocl`cl, pghcscrcl, nmstrmousm, fcyclcl pgfcl``cl, ncl cnhmlmstrcsm uhuh. Omcyc

pghcscrcl, nmstrmousm, ncl fcyclcl pgfcl``cl` omcsc nmtghpctdcl ncfch sctu dctg`krm ycmtu omcyc

pgljucfcl. Omcyc pgrclacl`cl, pl`ghocl`cl, ncl cnhmlmstrcsm uhuh nmtghpctdcl cfch dctg`krmomcyc cnhmlmstrcsm.

Omcyc prknudsm (omcyc hclubcdtur) ncpct nmdfcsmbmdcsmdcl fgome fcljut sgoc`cm omcyc ocecl

ocdu, tglc`c dgrjc fcl`sul`, ncl kvgregcn. Eclyc tm`c ulsur omcyc mlm ycl` ncpct mogocldcl dg

prknud ncfch pgfcpkrcl gdstgrlcf. Omyc prknudsm sgrml`dcfm nmogncdcl hgljcnm nuc ycmtu omcyc

utchc ncl omcyc dklvgrsm. Omcyc utchc (pr mhg akst) cncfce juhfce omcyc ocecl ocdu fcl`sul` ncl

tglc`c dgrjc fcl`sul`. Omcyc dklvgrsm cncfce juhfce omcyc tglc`c dgrjc fcl`sul` ncl omcyc

kvgregcn. Ycnc pgrusceccl hclubcdtur, omcyc dklvgrsm ncpct nmmltgrprgtcsmdcl sgoc`cm omcyc

hglùoce ocecl ocdu hgljcnm prknud cdemr. Dklsgp dks ogreuoul`cl ngl`cl vkfuhg mlput , dks

tgtcp vgrsus dks vcrmcogf, dks rctc-rctc vgrsus dks hcr`mlcf, dks vkfuhg clcfmsms prkbmt, clcfmsms

orgcd gvglt , oun`gt bfgdsmogf, ncl hcr`ml dkltrmousm. Ncfch rgrcl`dc dgrjc vcfug aecml scl`ct

ogrognc, vkfuhg kutput nmpclncl` ultud hglcl`dcp sgjuhfce dgamf vcrmcsm pgrmfcdu omcyc. Kfgedcrglc mtu, omcsclyc nmùlcdcl akst nrmvgr huftmpfg, ycmtu akst nrmvgr ycl` ogrognc ultud ogroc`cm

lmfcm cdtmvmtcs ycl` ogrognc. Akst nrmvgr nmoc`m ncfch nuc dctg`krm, ycmtu strudturcf akst nrmvgr ncl

gxgautmklcf akst nrmvgr.

Qtruaturcf akst nrmvgr nmtgtcpdcl ncrm pmfmecl pgrusceccl tgltcl` strudtur gdklkhm ycl`

hglncscrmlyc. Ymfmecl tgrsgout nmturuldcl ncrm pksmsm dks ultud ogroc`cm dgfkhpkd prknud ycl`

nmtcwcrdcl. Cnc fmhc pmfmecl strctg`m ycl` nmouct pgrusceccl mlm tgltcl` strudtur gdklkhm ycl`

hglncscrm, ycmtu sgoc`cm ogrmdut : Qacfg: ogrcpc udurcl mlvgstcsm ncfch hclubcdturml`, rgsgcrae

cln ngvgfkphglt, ncl hcrdgtml` rgskurags. Qakpg: oc`cmhclc tml`dct mltg`rcsm sgacrc vgrtmdcf

(mltg`rcsm ekrmzkltcf fgome ogreuoul`cl ngl`cl sdcfc). Gxpgrmglag: ogrcpc oclycd wcdtu ycl`

nmoutuedcl pgrusceccl pcnc hcsc ycl` fcfu ncl cpcdce hcsme omsc nmfcdudcl ncfch wcdtu ycl`

schc ultud scct mlm. ^gaelkfk`y: prksgs tgdlkfk`m cpc ycl` nmùlcdcl ncfch hcsml`-hcsml` tcecpvcfug aecml pgrusceccl. Akhpfgxmty: sgogrcpc fucs fmlm prknud ctcu jcsc ycl` cdcl nmtcwcrdcl pcnc

dklsuhgl. Gxgautmklcf akst nrmvgr nmturuldcl ncrm pksmsm dks pgrusceccl ycl` hgfmputm ecf-ecf

ogrmdut. Pkrd bkrag mlvkfvghglt (pcrtmampctmkl): cpcdce pgdgrjccl nmtgdcldcl ultud pgrocmdcl ycl`

tgrls hglgrus. ^ktcf qucfmty hclc`ghglt (^SH): cpcdce pgdgrjccl nmtgdcldcl ultud ducfmtcs

prknud tktcf;. Acpcamty utmfmzctmkl : oc`cmhclc pmfmecl sdcfc ultud hghcdsmhcfdcl pfclt

aklstruatmkl. Yfclt fcwut gbbmamglay: sgogrcpc gbmsmgl pfclt's fcykut scct mlm nmoclnml`dcl ngl`cl

stclncr ycl` cnc. Yrknuat aklbmùrctmkl: cpcdce ngsmcl prknud gbgdtmb . Fmldc`gs wmte suppfmgrs kr

austkhgrs: cpcdce euoul`cl ngl`cl supfmgr ncl hglùrcmdcl ocewc suctu pgrusceccl ecrus

nmpclncl` sgoc`cm suctu smstgh dgsgfuruecl ycl` tgrnmrm ctcs ogroc`cm cdtmvmtcs, ycmtu

pgrclacl`cl/ngscml, pghouctcl/prknudsm, pghcscrcl, pglnmstrmousmcl, ncl pgfcyclcl purlcjucf

tgrecncp prknud ctcu jcsc ycl` nmecsmfdcl.

Ycnc tcecp pgrtchc, cdtmvmtcs nmmngltmbmdcsmdcl, omcyc-omcyc nmogocldcl dgpcnc cdtmvmtcs,

cdtmvmtcs ycl` ogrdcmtcl nm`coul`dcl hgljcnm sctu dgfkhpkd, dgfkhpkd omcyc sgjglms nmogltud, ncl

tcrmb dgfkhpkd nmemtul`. Ycnc tcecp dgnuc, sgtmcp pgrhmltccl prknud ultud suhogr ncyc dgfkhpkd

nmudur ncl omcyc-omcyc nmogocldcl dgpcnc prknud ngl`cl hgl`ùlcdcl pgrhmltccl mlm ncl tcrmb

dgfkhpkd ycl` hgwcdmfm. Lchul, ultud hglèmlncrm dgrclaucl pcnc dklsgp ncscr, dmtc

hglèmlncrm sgtmcp pghocecscl ngtcmf ncrm ogogrcpc fcl`dce prksgnur tcecp pgrtchc. Dmtc sgdcrcl`

ogrcfme dg pgljgfcscl ycl` fgome rmlam ncrm nuc fcl`dce pgrtchc : (3) mngltmbmdcsm cdtmvmtcs ncl (?)

dfcsmbmdcsm cdtmvmtcs dg ncfch dgfkhpkd sgjglms.

Catmvmty Ocsgn Yrkagss Akstml` ogrtujucl ultud hglycjmdcl mlbkrhcsm omcyc sgtmcp prksgs ycl`

nmjcfcldcl kfge pgrusceccl. Wltud hglèmtul` tktcf omcyc prksgs, jglms omcyc ycl` tgrcpct pcnc akstmtgh nmogocldcl pcnc cdtkbmtcs ogrncscrdcl urutcl ogrmdut : Nmrgat trcaml`, Nrmvgr ^rcaml`, ncl

Cffkactmkl. Omcyc ycl` fcl`sul` nmdklsuhsm kfge cdtmbmtcs (sgpgrtm omcyc tglc`c dgrjc fcl`sul`)



nmogocldcl dgpcnc cdtmbmtcs hgfcfum nmrgat trcaml` . Wltud omcyc ycl` tmncd ogrdcmtcl fcl`sul`

ngl`cl cdtmbmtcs, lchul hghmfmdm euoul`cl sgoco cdmoct nmogocldcl dgpcnc cdtmbmtcs hgfcfum

Nrmvgr ^rcaml` . Qgncl`dcl omcyc ycl` tmncd cnc euoul`cllyc ngl`cl cdtmbmtcs nmogocldcl pcnc

cdtmbmtcs hgfcfum cffkactmkl sgacrc cdurct dks koygd. Lchul fgome jcue ncrm mtu COA nmngscml ultud

tujucl pglygnmccl mlbkrhcsm oc`m sghuc pmecd ycl` tgrfmoct ncfch pgl`chomfcl dgputuscl

(pgrsklgf) ncl pghogrncyccl dcrycwcl (mlbkrhml` cln ghpkwgrml`)ultud hghoclùl ncyc scml`

pgruscecclhgfcfum akst fgcngrsemp strctg`y.Qmstgh omcyc Catmvmty-Ocsgn Akstml` (COA) hgrupcdcl suctu smstgh omcyc ycl` pgrtchc dcfm

hglgfusurm omcyc dgcdtmvmtcs Ncl dghunmcl dgprknud ycl` nmecsmfdcl. Ncfch smstgh omcyc COA mlm

ju`c nmdglcf cnclyc prksgnur pghogoclcl omcyc cdtmvmtcs dgpcnc prknud ogrncscrdcl cdtmvmtcs-

cdtmvmtcs ycl` nmdklsuhsm kfge prknud ycl` nmecsmfdcl tgrsgout. ^cecp ycl` nmhmfmdm kfge smstgh

COA tgrsgout ncfch clcfmsmslyc ncpct nmoc`m ncfCH nuc tcecpcl, ycmtu sgoc`cm ogrmdut : Ycnc tcecp

pgrtchc mlm nmfcdudcl pghogoclcl omcyc pghcdcmcl suhogr ncyc dgpcnc cdtmvmtcs-cdtmvmtcs ycl`

hgl`ùlcdcllyc. Ncfch dcfdufcsm omcyc ogrncscrdcl smstgh Catmvmty-Ocsgn Akstml` (COA) tcecp

pgrtchc, omcyc kvgregcn nmoc`m dgncfch dgfkhpkd omcyc ycl` ekhk`gl. Quctu dgfkhpkd omcyc

ycl` ekhk`gl hgrupcdcl suctu duhpufcl ncrm omcyc kvgregcn, ycmtu vcrmcsm omcyc ncpct nmjgfcsdcl

kfge suctu pghmau omcyc (akst nrmvgr). Cdtmvmtcs kvgregcn ycl` ekhk`gl cpcomfc hgrgdc hghpulycm

rcsmk dklsuhsm ycl` schc ultud sghuc prknud. Ycnc tcecp dgnuc mlm, omcyc sgtmcp dgfkhpkd omcyc(akst pkkf) nmtgfusurm dg prknud. Ecf mlm nmfcdudcl ngl`cl hgl`ùlcdcl tcrmb dgfkhpkd ycl`

nmemtul` pcnc tcecp pgrtchc ncl nmdcfmdcl ngl`cl juhfce suhogr ncyc ycl` nmdklsuhsm kfge sgtmcp

prknud.^kfkd udur mlm hgrupcdcl ducltmtcs pghmau omcyc ycl` nmùlcdcl kfge sgtmcp prknud.

Ngl`cl nghmdmcl kvgregcn ycl` nmogocldcl sgtmcp dgfkhpkd omcyc dg prknud nmemtul` sgoc`cm

ogrmdut : Kvgregcn ycl` nmogocldcl 8 ^crmb dgfkhpkd x Juhfce dklsuhsm pghmau omcyc

Dks koygd pcnc pgrusceccl mlm cncfce sgfurue mtgh sgpgrtm prknud, dkstuhgr, ngpcrtghgl,

prkygd, cdtmbmtcs, ncl fcml-fcml nmhclc ultud mtu omcyc nmudur ncl nmogocldcl. COA hgrupcdcl

sgouce systgh ycl` nmfclncsm kfge ghpct pcrcnm`hc hclcjghgl ogrmdut : Ygrtchc, Austkhgr Rcfug

hghbkdusdcl COA pcnc pglamptccl Rcfug oc`m dkstuhgr ngl`cl prksgs ycl` akst gbbgatmvg. Akst

gbbgatmvg hgrupcdcl sgouce dklnmsm nmhclc omcyc ycl` tmhouf sgncpct hul`dml nmdcrglcdcl sgoc`cm

cdmoct ncrm prksgs ycl` hgl`clnul` lmfcm tchoce. Dgnuc, pcrcnm`hc akltmlukus mhprkvghglthgljcnmdcl COA sgoc`cm systgh mlbkrhcsm ycl` hghcau pgrsklgf hgfcdudcl pglml`dctcl sgvcrc

ogrdgfcljutcl pcrc prksgs ycl` nmfcdudcl kfge pgrusceccl ncfch hglamptcdcl vcfug oc`m dkstuhgr.

Dgtm`c, pcrcnm`hc akrss bulatmklcf hgljcnmdcl COA sgoc`cm sgouce systgh mlbkrhcsm ycl`

hgluljcl` dgtgrpcnucl cltcr bul`sm ncfch hglamptcdcl vcfug oc`m dkstuhgr. Ycrcnm`hc mlm

hgl`msycrctdcl ocewc pgrusceccl ycl` sgsucm hgl`ùclcdcl COA cncfce pgrusceccl ycl`

hglgrcpdcl arkss bulatmklcf kr`clmzctmkl. Dklsgp COA Qystgh, ocewc omcyc prknud nmtmhoufdcl

kfge cdtmvmtcs, ocmd cdtmvmtcs ycl` ogrdcmtcl ngl`cl vkfuhg prknud hcupul cdtmvmtcs ycl` tmncd

ogrdcmtcl ngl`cl vkfuhg prknud. OKY hgrupcdcl omcyc ycl` cdcl nmctrmousmdcl dgpcnc prknud

ogrncscrdcl pghmau omcyc (akst nrmvgrs), oudcl ogrncscrdcl vkfuhg prknud.

Cdtmvmtcs hgrupcdcl tmlncdcl ycl` ogrufcl`-ufcl` ultud hghgluem bul`sm omslms. Qgtmcp

cdtmvmtcs ncpct nmtgltudcl sgoc`cm vcfug cnngn ctcu lkl vcfug cnngn. Qmstgh hclcjghgl omcyc

hghpulycm nuc smsm pglùdurcl dmlgrjc, ycmtu bmlclsmcf ncl lkl bmlclsmcf. Yglùdurcl dmlgrjc ycl`

ogrsmbct bmlclsmcf nmùlcdcl ultud pglùdurcl dmlgrjc pgrmknmd ncl ultud pglgltucl omcyc prknud

ycl` cdurct. Qgncl`dcl pglùdurcl dmlgrjc lkl bmlclsmcf ncpct nmùlcdcl ultud hgl`ghocl`dcl

ncl hghpgrocmdm sgacrc tgrus hglgrus prksgs prknudsm ngl`cl hglùrcl`m lkl vcfug cnngn tmhg.

Akltmlukus mhprkvghglt mlm hgl`cau pcnc bcfscbce pgl`kfcecl ogrlmfcm tchoce (vcfug cnngn

hclubcaturml` ), ycl` hgl`cau pcnc dg`mctcl hclubcdtur ycl` tgrocmd ncl sgngreclc, sgeml``c

smstgh hclubcdtur hgljcnm fgome gbmsmgl.

Ncfch vcfug cnngn hclubcturml` , pghokrkscl nmcrtmdcl sgacrc fucs, ycmtu sgtmcp dg`mctcl ncfch

pgl`kfcecl ycl` tmncd hglècsmfdcl lmfcm tchoce, sgpgrtm mlspgatmkl tmhg, wcmtml` tmhg ncl hkvml`

tmhg. Ngl`cl nghmdmcl cpcomfc tmncd tgrncpct pghokrkscl hcdc lmfcm hcsml`-hcsml` mlspgatmkltmhg, wcmtml` tmhg ncl hkvml` tmhg schc ngl`cl lkf. Lkl vcfug cnngn ncpct nmsgocodcl kfge bcdtkr

ycl` ogrsmbct smstghmd, bmsmd ncl hclusmcwm, hmscflyc hgsml hghpulycm smstgh ycl` hglècrusdcl



sgtmcp prksgs prknudsm ecrus ncfch octae ycl` ogscr, tglc`c dgrjc ycl` durcl` tgrchpmf

hgl`cdmoctdcl hglml`dctlyc omcyc tglc`c dgrjc. Akst nrmvgr ctcu pghmau omcyc nmùlcdcl ultud

hghogocldcl omcyc cdtmvmtcs dgpcnc kutput ycl` sgacrc strudturcf ogrognc ngl`cl ycl` nmùlcdcl

ncfch smstgh omcyc dklvglsmklcf. Ctcu bcdtkr-bcdtkr pglygoco ycl` hgljgfcsdcl dklsuhsm

kvgregcn. Akst nrmvgr hgrupcdcl ncscr ycl` nmùlcdcl ultud hghogocldcl omcyc ycl` tgrduhpuf

pcnc akst pkkf dgpcnc prknud. Mngltmbmdcsm akst nrmvgr cncfce dkhpklgl ycl` pgltml` ncfch

pgl`glncfmcl omcyc tcd ogrlmfcm tchoce. Jmdc dmlgrjc mlnmvmnucf nmpgl`cruem kfge dghchpucllycultud hgl`glncfmdcl omcyc tcd ogrlmfcm tchoce, hcdc pghmfmecl akst nrmvgr ncl oc`cmhclc akst

nrmvgr tgrsgout nmùlcdcl ncpct hghpgl`cruem pgrmfcdu pcrc mlnmvmnu. Jmdc akst nrmvgr omcyc ultud

omcyc sgtup ycl` nmpmfme cncfce wcdtu sgtup, hcdc mlsgltmb ecrus nmamptcdcl oc`m pgdgrjc c`cr

hgrgdc ncpct hglùrcl`m wcdtu sgtup. Qgeml``c ngl`cl pgremtul`cl omcyc hgfcfum ^mhg Nrmvgl

catmvmty-ocsgn akstml` systgh, pgrusceccl hghpgrkfge mlbkrhcsm ycl` fgome tgpct ncl cdurct.

Dgsmhpufcl

Dgcdurctcl mlbkrhcsm omcyc prknud pcnc Y^. CQMM, ôd scl`ct nmtgltudcl kfge dgtgpctcl ncl

dgagrhctcl hgl`mngltmbmdcsmdcl omcyc ncfch dcmtcllyc ngl`cl prknud ycl` nmecsmfdcl. Ygruocecl

pcrcnm`hc kr`clmscsm ncl hclcjghgl sgoc`cm nchpcd rgvkfusm mlbkrhcsm ycl` nmwcrlcm ngl`cl

dklnmsm pgrscml`cl ocmd nmpcscr `fkocf hcupul nkhgstmd hghpulycm pgl`crue duct tgltcl` pgrfulyc pgruocecl smstgh hclcjghgl omcyc ycl` hchpu ogrcncptcsm ngl`cl cdtmvmtcs hclcjghgl

ycl` sghcdml skpemstmactgn ultud hglycjmdcl mlbkrhcsm cdurct.

Qcrcl

Ycnc dklnmsm fml`dul`cl omslms ycl` fgome dkhpfgds sgpgrtm ycl` tgrjcnm ngwcsc mlm, sunce scctlyc

pgrusceccl-pgrusceccl hufcm hglgrcpdcl pgremtul`cl fcoc sgtmcp pgfcl``cl ogrncscrdcl catmvmty

ocsgn akstml` , sgeml``c pcrc hclcjghgl hghpgrkfge mlbkrhcsm ycl` fgome tgpct ncl cdurct ctcs

omcyc ycl` nmogocldcl dgpcnc sgtmcp pgfcl``cl, hclcjghgl ncpct pufc hglml`dctdcl gbmsmglsm

kpgrcsm pgrusceccl, sgrtc ncpct hglèmlncrdcl kvgrakstgn ctcu ulngrakstgn pghogoclcl omcyc ncl

pgremtul`cl fcoc. Yglgrcpcl Catmvmty Ocsgn Akst Qystgh cdcl hglml`dctdcl dgcdurctcl

pglèmtul`cl omcyc prksgs omslms pgrusceccl.

Ncbtcr Yustcdc

Ml`rch, _kogrt P.4 Cformèt, êkhcs F.4 Ocfnwml, Oruag C. (?99>). Bmbte Gnmtmkl. Bmlclamcf

Caakultml`: C Ormn`g tk Ngamsmkl Hcdml` . Aclcnc:êkhskl Qkute Pgstgrl.

Dcpfcl, _kogrt. Q. ?990. ^mhg Nrmvgl Catmvmty Ocsgn Akstml`. WQC : Ecrvcrn Akffg`g.

Dcpfcl, _kogrt, Q.4 Akkpgr, _koml. (3==5). Akst cln Gbbgat : Wsml` Mltg`rctgn Akst Qystghs tk Nrmvg

Yrkbmtcomfmty cln Ygrbkrhclag. WQC: Ecrvcrn Akffg`g.

Dmshklk, @uùp. 3===. Ygruocecl Fml`dul`cl, ^rclsbkrhcsm Kr`clmscsmklcf ncl _gpksmsm Bul`sm

Quhogr Ncyc Hclusmc. Jurlcf Gdklkhm ncl Omslms Mlnklgsmc, Rkf 3> Lk.?, 2?-02.

Dmgsk, Nklcfn, G.4 Pgy`cln, Jgrry, J.4 Pcrbmgfn ^grry N. (?993). ^glte Gnmtmkl. Mltgrhgnmctg

Caakultml` . WQC: Jkel Pmfgy cln Qkls, Mla.



Fuacs, _kogrt, P. (?997). êmrn Gnmtmkl. Austkhgr Qgrvmag: Oumfnml` Quaagssbuf Qdmff bkr teg

^wglty Bmrst Agltury. Chgrmacs, Lgw ]krd: Ha@rcw Emff.

Hufycnm. ?997. Qmstgh Hclcjghgl Qtrctg`ma Ogrocsms Ocfclagn Qakrgacrn, ]k`ycdcrtc : WYY CHY

]DYL

Hufycnm. 3==0, Cdultclsm Hclcjghgl: Dklsgp, Hclbcct ncl _gdcycsc. ]k`ycdcrtc, Q^MG ]DYL.

Hkwgl, Hcrycllg, H.4 Eclsgl, Nkl, _. (?997). Hclc`ghglt Caakultml` teg Akrlgrstklg bkr

Ousmlgss Ngamsmkls. WQC: êkhskl Qkute Pgstgrl.

Ykrtgr, Hmaecgf, G . 3=59. Akhpgtmtmvg Qtrctg`y. Lgy ]krd : êg Brgg Yrgss.

[[[[[[ Hmaecgf, G. 3=57. Akhpgtmtmvg Qtrctg`y, Lgw ]krd: êg Brgg Yrgss.

Qghomrml`, Gnny _. ?991. ‖Hgrcme Akhpgtmtmvg Cnvcltc`g Hgfcfum Fgcrlml` Kr`clmzctmkl‘. Hgnmc

Cdultclsm 12, 7? „ 71.

Qecld, J.D., cln @kvmlncrcjcl. 3==1. Qtrctg`ma Akst Hclc`ghglt. Lgw ]krd: êg Brgg Yrgss. [[[[[[ J.D., ncl @kvmlncrcjcl. 3==0. _gcnml` Ml Hclc`ghglt Caakultml`. Lgw ]krd: êg Brgg

Yrgss.

Quprmyklk,_., C. (3==9). Gnmsm dg ?. Cdultclsm Omcyc: Ygrglaclccl ncl Ygl`glncfmcl Omcyc sgrtc

Yghouctcl Dgputuscl. ]k`ycdcrtc:OYBG.

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