Praktikum Kontrola i Revizija

8/18/2019 Praktikum Kontrola i Revizija

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BEOGRADSKA POSLOVNA ŠKOLABeograd

PRAKTIKUM

KONTROLA I REVIZIJA

Tema:PricewaterhouseCoopers P!C"

Pro#esor:$oc%&r% A'e(sa)&ar *ru+or ,tu&e)t:Jo-a)a .o'/e-i0

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2/12

Sadržaj

UVOD..................................................................................................................................1

PWC REVIZORSKA KUĆA..............................................................................................2

1.Rev!"a ra#$%ovod&'vo..................................................................................................22. Rev!"a &&'e(a )ro*e&a................................................................................................2

+. Po&,ov%o &ave'odav%e $&,$ge..........................................................................................+

+.1. Po(o- )r )o&,ov%( 'ra%&a*"a(a.........................................................................+

+.2. Po(o- )r $%a)re/e%"$ $#%ov'o&' )red$!e-a......................................................0

+.+. Po(o- $ )reva!,ae%"$ &)e*#%3 &'$a*"a...........................................................0

0. Pore&o &ave'odav%e $&,$ge............................................................................................0

0.1. I%dre'%o o)ore!va%"e............................................................................................0

0.2. Pore! %a do4' )red$!e-a..........................................................................................55. U&,$ge ,"$d&3 re&$r&a....................................................................................................5

6. Pa7We,, &'rava%"e !arada 4e%e*"a..........................................................................6

8. Pro*e%a &'ra'eg"a...........................................................................................................6

9. U&,$ge !a &'ra%e drav,"a%e.............................................................................................8

:. Pra-e%"e $&,a/e%o&' )o&,ova%"a &a !ao%o( $ Sr4"...................................................8

ZAKL;U....................................................................................................................:


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4/12

UVOD

U da%a?%"e vre(e "e %e(og$-e !a(&,' da &e va%"e od,$e %a &ve'&('r?'(a a)'a,a do%o&e 4e! )re'3od%og $vda $ !ve?'a"e )o&,ova%"a %a o"e &$ )e#a'&'av, %e!av&% rev!or.

U &a(o( )ro*e&$ )o&,ov%og od,$#va%"a@ vaa% !vor %or(a*"a )red&'av,"a"$

%a%&"& !ve?'a". S3od%o 'o(e@ )re %ego ?'o &e do%e&e %ea va%a od,$a %a o&%ov$%or(a*"a &adra%3 $ %"(a@ "av,"a &e )o're4a da &' 4$d$ )reg,eda% od &'ra%erev!or&e $-e.

U )ore/e%"$ &a !e(,"a(a o"e (a"$ d$g$ 'rad*"$ e&'er%e rev!"e@ rev!or&e$-e $ Sr4" )o&'o"e ra'a vre(e%& )erod. Od 1::1. god%e@ od ada "e o&%ova%a )rva rev!or&a $-a $ Sr4"@ )a &ve do da%a&@ %a 'r?'$ rev!"&3 $&,$ga &$$&)o&'av,"e% odre/e% od%o&.

=e(a ovog rada "e&$ rev!or&a $-a PWC $ Sr4"@ #"o( -e(o &e a%a,!o( radado&'g%$-a 4av' $ %a&'av$ rada.

PC "e (rea r( !a )r$a%"e )roe&o%a,%3 $&,$ga. Za)o?,"ava 29@ ,"$d$ &vo"( a%*e,ar"a(a o"e &e %a,a!e $ 158 !e(a,"a ?ro( &ve'a. PC )r$a $&,$ge $ra!,#'( do(e%(a )o&,ova%"a@ 'o> $&,$ge rev!"e@ )ore&e $&,$ge@ $&,$ge ! do(e%a,"$d&3 re&$r&a@ )o&,ov%3 'ra%&a*"a@ )o4o,"?a%"a )o&,ova%"a )red$!e-a $)rav,"a%"ar!*(a $ )o&,ova%"$. O% )o(a$ &vo"( ,"e%'(a da re?e &,oe%e )o&,ov%e )ro4,e(e (er,"vo ra!v"$ &vo"$ &)o&o4%o&' da )ove-a"$ vred%o&' )red$!e-a.

PC Sr4"a "e o'voro a%*e,ar"$ $ Beograd$ 21 god%e ao odgovor %a )r,e o"e &$ &e $a!a,e $ )ro*e&$ eo%o(&e reor(e ,4era,!a*"e 'r?'a. Na'er'or" Sr4"e PC )r$a ?ro &)e'ar )o&,ov%3 re?e%"a a &'r$#% adrov %e)re&'a%o

rade %a &vo( )roe&o%a,%o( $&avr?ava%"$.

=e(e," %"3ovog $&)e3a ,e $ &'r$#%( v&oo va,ova%( adrov(a.Ka%*e,ar"a $ Beograd$ 're%$'%o !a)o?,"ava )reo 15 do(a-3 %o&'ra%3 &'r$#%"aa. Na 'er'or" Sr4"e $&,$ge )r$a"$ do(a- &'r$#%"a* o" )o!%a"$ ,oa,%o or$e%"e !ao%&$ reg$,a'v$ (e/$%arod% o%&$,'a%' &a 4oga'( &$&'vo( $ re?ava%"$ )ro4,e(a )red$!e-a $ &ve'$ )o!%ava%"e( )r,a $ Sr4".

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PWC REVIZORSKA KUĆA

N"3ove $&,$ge $ Sr4" ra!vr&'a%e &$ )re(a L%"a(a $&,$ga. U%$'ar &vae od L%"a$&,$ga rade v&oova,ova% &'r$#% adrov o" (a"$ o4(%o rad%o &$&'vo@ a #" "e !ada'a da ,"e%'(a )o(og%$ da !grade vred%o&' )o&,ova%"a@ da $)rav,"a"$ r!*(a$ )o&,ova%"$ da )ove-a"$ $#%ov'o&' %"3ov3 )red$!e-a.

1.Rev!"a ra#$%ovod&'vo

S o4!ro( da Sr4"a )re,a! %a &&'e( 'r?%e eo%o("e@ !ao%&a reg$,a'va Sr4"e $ )og,ed$ ra#$%ovod&'va rev!"e &e $4r!a%o (e%"a. PC do4ro ra!$(e (),a*"e %ove!ao%&e reg$,a've )ra&e %a )o&,ova%"a )red$!e-a@ 'e )red$!e-(a@ od%o&%o,"e%'(a@ %$d )o(o- $ ra!vo"$ odgovara"$-e &'ra'eg"e ao 4 ! &vae %ovo%a&'a,e&'$a*"e )red$!e-a (og,a da !v$$ %a"ve-$ (og$-$ or&'.

Rev!"a %a%&"&3 !ve?'a"a@ rev!"a )o&,ova%"a orga%!a*"e $ &,ad$ &a(e/$%arod%o( ,oa,%o( ra#$%ovod&'ve%o( reg$,a'vo(

• Preg,ed a%a,!a %a%&"&3 ra#$%ovod&'ve%3 evde%*"a a%a,!a )o&,ova%"a• U&ag,a?ava%"e@ od%o&%o )rera#$%ava%"e@ ra#$%ovod&'ve%3 evde%*"a )ra!a%3

$ &,ad$ &a ra#$%ovod&'ve%( &'a%dard(a Sr4"e &a IASIRS@ UK GAAPFo(@US GAAPFo(

• Ra#$%ovod&'ve%e &ave'odav%e $&,$ge !a )o're4e rev!"e %a%&"&3 !ve?'a"a@o)?'eg ra#$%ovod&'va@ $)rav,"a#og ra#$%ovod&'va orga%!a*o%ogre&'r$'$rra%"a )red$!e-a

• O4$a !a )r(e%$ e/$%arod%3 ra#$%ovod&'ve%3 &'a%darda e/$%arod%3&'a%darda %a%&"&og !ve?'ava%"a

• Odrava%"e %"ga $ &vr3$ $&)o&'av,"a%"a ea&%og ode,"e%"a I%'er%e rev!"e.

2. Rev!"a &&'e(a )ro*e&a

U da%a?%"e( )o&,ov%o( &ve'$ I= &&'e( &&'e( %a%&"&og !ve?'ava%"a )o&'a"$ &ve&,oe%" orga%!a*"e &e &ve v?e o&,a%"a"$ %a %or(a*"e o"e &e ge%er?$ )$'e( '3&&'e(a )ro*e&a. O&( )o(e%$'og@ %ova !ao%&a reg$,a'va $ ve,o( 4ro"$ !e(a,"a&e &ve v?e 4av %'er%( o%'ro,a(a 'e #e&'o !a3'eva %e!av&%o@ o4"e'v%o $verava%"e$ )og,ed$ %"3ove ea&%o&'.

PWC )r$a ,"e%'(a $verava%"e da &$ %"3ov &&'e(@ )ro*e& )ro*ed$re$)rav,"a%"a r!*(a $&)e?% $ $&,ov(a do4ro o%'ro,&a%og or$e%"a od &'ra%e

)red$!e-a.PC Ode,"e%"e !a $&,$ge rev!"e )ro*e&a &&'e(a HRAS )r$a $&,$ge o"e &e

od%o&e %a o%'ro,$ %a%&"&og !ve?'ava%"a o)era'v%3 &&'e(a a 'o &$ >• Uvd $ o)?'e o%'ro,e &&'e(a I=• Uvd $ &'a%"e )re %ao% !vr?e%e (),e(e%'a*"e &&'e(a• U&,$ge a%a,!e rev!"e )oda'aa@ rera%e !a )o're4e (gra*"e )oda'aa

H)r(e%a ACL dr$g3 CAA= )rogra(a

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• Preg,ed o%'ro,a 4e!4ed%o&' o)era'v%og &&'e(a@ (ree 4a!e )oda'aa• Preg,ed &'a%"a I= &&'e(a• Preg,ed o%'ro,a )o&,ov%3 )ro*e&a H%a%&"&e o)era'v%e a),a*"e• Pr$a%"e $verava%"a $ adeva'%o&' o%'ro,e $ *,"$ &(a%"e%"a ,"$#%3 r!a

)red$!e-a• I!rada &veo4$3va'%og !ve?'a"a o o%'ro,a(a !a )o're4e 're-3 ,*a• U&,$ge )r)re(e !a $&va"a%"e !ao%a Sar4a%e&FOJ,e7@ $%a)re/e%"a )ro*e&a

)o(o- $ *,"$ )o&'!a%"a odrvo&' )o&,ova%"a• Po(o- $ !rad )o,'a dr$g3 do$(e%a'a H%)r. 4e!4ed%o&%a )o,'a@ ),a%

o)orava &&'e(a $ &,$#a"$ 3avar"e• U&,$ge rev!"e )ro"e'a• Po(o- $ (),e(e%'a*" ERP &&'e(a $,"$#$"$- )o(o- $ $&ag,a?ava%"$ &a

!ao%&o( reg$,a'vo(.

+. Po&,ov%o &ave'odav%e $&,$geI(a"$- $ vd$ o)&e%a !%a%"a &$&'vo )red$!e-a PC@ PC Se'or !a )o&,ov%o&ave'odav%e $&,$ge ,"e%'(a )r$a &ave'e da da odgovor %a dre'%a )'a%"a ! )o&,ova%"a o"a !a'( (oe da &'av $ o%'e&' ,oa,%3 )r,a. PC )o&ed$"e &$&'vo$ rad$ &a ,"e%'(a !a vre(e 4$r%3 eo%o(&3 %a%&"&3 )ro(e%a 'e "e@ &'oga@ $(og$-%o&' da )redvd eea' reor( o"e &e odv"a"$ $ Sr4" %a )o&,ova%"e &vaog )red$!e-a.PC $ Sr4" o&'var$"e &%a%e ve!e !a vode-( drav%( %&''$*"a(a (%&'ar&'v(a@'e "e@ &'oga@ $ (og$-%o&' "e da 4r!o ea&%o re?ava )'a%"a &a o"(a &e %eo )red$!e-e &$o#ava da de%'$"e@ od%o&%o )re)o!%a@ )o$!da%e !vore %or(a*"a.

3.1. Pomoć pri poslovnim transakcijama

PC "e %a 'r?'$ $&,$ga )o!%a' )o !%a%"$ ve?'%a(a $ )r$a%"$ $&,$ga )r %a%&"&('ra%&a*"a(a. PC )o(ae ,"e%'(a $ &,ede-( )o&,ov(a> &)a"a%"a@ )r)a"a%"a )re$!(a%"a )red$!e-a !rade %a%&"&e )o&,ov%e a%a,!e )o&,ova%"a )r&'$)a 'r?'$3ar'"a od vred%o&' ao $ )o&,ov(a o" &e od%o&e %a )ro*e%$ vred%o&' a)'a,a@ )regovore o&(?,"ava%"e )ro*e&a )o&,ova%"a. PC 'ao/e )r$a $&,$ge )r ,vda*" )red$!e-a , )roda" de,a )red$!e-a@ ao $&,$ge o&(?,"ava%"a &'ra'eg"e $ ve! &a )o(e%$'( )o&,ov(a@ od%o&%o a'v%o&'(a.

3.2. Pomoć pri unapređenju učinkovitosti preduzeća

PC )o(ae ,"e%'(a da $%a)rede )o&,ova%"e@ 'e &a(( '(e $#%ov'o&' )red$!e-a. U 'o( &(&,$@ PC )r(e%"$"e !%a%"a &$&'va ! o4,a&' %a%&"a@$)rav,"a%"a r!*(a $ )o&,ova%"$ %or(a*o%3 'e3%o,og"a. PC or&' !%a%"a&'r$#%3 adrova &a *,"e( da ,"e%'(a )o(og%e )r,o( de%'a*"e )r(e%e(og$-%o&' !a &,ede-e> &(a%"e%"e 'ro?ova@ $%a)re/e%"e o%'ro,$ $)rav,"a%"a )red$!e-e(@ de%'a*"$ r!a $ )o&,ova%"$ $)rav,"a%"e )o(e%$'( r!*(a $

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)o&,ova%"$@ a &a *,"e( da &e $%a)red va,'e' )o&,ova%"a )red$!e-e. Nada,"e@ PC )r$a ,"e%'(a %e)o&red%$ )o(o- )r $%a)re/e%"$ %a%&"&e &,e )red$!e-a )ro*e&a $)rav,"a%"a 'oov(a go'ov%e.

3.3. Pomoć u prevazilaženju specifčnih situacija

PC )r$a ?ro &)e'ar $&,$ga )r )reva!,ae%"$ &)e*#%3 &'$a*"a@ od%o&%o 'e?o-a$ )o&,ova%"$. U 'o( &(&,$@ PC )r$a $&,$ge ! do(e%a %a%&"&og $)rav,"a%"a ov,"ava%"a )red$!e-a $ 'e?o-a(a ao $&,$ge ! do(e%a re&'r$'$rra%"a )red$!e-a@ a%a,!e &$d&3 &)orova ve?'a#e%"a.

0. Pore&o &ave'odav%e $&,$ge

4.1. ndirektno oporezivanje• Provera $&ag,a?e%o&' %dre'%3 )ore!a &a vae-o( )ore&o( reg$,a'vo(• P,a%ra%"e &'r$'$rra%"e %dre'%3 )ore!a• Po(o- $ o($%a*" &a )ore&( orga%(a• O4$a !a)o&,e%3• Pore&a a%a,!a H!a )o're4e )rodav*a$)*a

Po&,ed%"3 god%a 4, &(o &vedo* %'e%!vra%e a'v%o&' %a )reg,ed$ )o&,ova%"a )red$!e-a $ ra!,#'( &e'or(a )rvrede od &'ra%e %ad,e%3 orga%a. Z4og )o&,ed*aeo%o(&e r!e $ &ve'$@ ao )ro4,e(a &a o"(a &e &r)&a )rvreda &$o#ava o"&'vara"$ )r'&a %a &red&'va $ 4$de'$@ ov,a?-e%a &,$4e%a ,*a Pore&e $)rave -e &everova'%o )o%a?a' &ve agre&v%"eM $ o($%a*" &a )ore&( o4ve!%*(a )ore!a %a

do4' )red$!e-a.Us'u1a pomo0i u (omu)i(aci/i sa pores(im or1a)ima o+uh-ata:

• U)rav,"a%"e )reg,edo( )o&,ov%3 %"ga )ore&og o4ve!%a od &'ra%e )ore&e%&)e*"e

• U)rav,"a%"e do4rovo,"%( o4e,oda%"va%"e( )oda'aa• Po(o- $ re?ava%"$ &)orova &a )ore&o( $)ravo( )od%o?e%"$ a,4 %a re?e%"a

O+u(a 7apos'e)ih:

Z%a%"a ve?'%e !a)o&,e%3 )red&'av,"a"$ ,"$#% !vor o%$re%'&e )red%o&'@do $,aga%"e $ %"3ov )roe&o%a,% ra!vo" )red&'av,"a &'ra'e? *," &v3 o()a%"a

or"e%'&a%3 a $&)e3$.U,aga%"e $ &'r$#%a !%a%"a ve?'%e !a)o&,e%3 %a )ore&( )o&,ov(a do)r%o& )o4o,"?a%"$ $$)%og )ore&og &'a%"a )red$!e-a )ove-ava %"egov$ &)o&o4%o&' da )re)o!%a &or&' )ovo,"%e )ore&e )r,e.O4$a !a)o&,e%3 $ *,"$ $%a)re/e%"a %"3ov3 &)o&o4%o&' da )ro%a/$ )r(e%e %a"4o,"ere?e%"e )ore&e &'$a*"e

Pores(a a)a'i7a:

8

http://www.pwc.rs/sr/services/tax/assistance-in-dealing-with-the-tax-authorities.htmlhttp://www.pwc.rs/sr/services/tax/staff-training.htmlhttp://www.pwc.rs/sr/services/tax/tax-due-diligence-vendor-buyer.htmlhttp://www.pwc.rs/en/services/tax/managing-tax-audits.htmlhttp://www.pwc.rs/en/services/tax/managing-tax-audits.htmlhttp://www.pwc.rs/en/services/tax/managing-voluntary-disclosures.htmlhttp://www.pwc.rs/sr/services/tax/conducting-tax-appeals-and-litigation.htmlhttp://www.pwc.rs/sr/services/tax/assistance-in-dealing-with-the-tax-authorities.htmlhttp://www.pwc.rs/sr/services/tax/staff-training.htmlhttp://www.pwc.rs/sr/services/tax/tax-due-diligence-vendor-buyer.htmlhttp://www.pwc.rs/en/services/tax/managing-tax-audits.htmlhttp://www.pwc.rs/en/services/tax/managing-tax-audits.htmlhttp://www.pwc.rs/en/services/tax/managing-voluntary-disclosures.htmlhttp://www.pwc.rs/sr/services/tax/conducting-tax-appeals-and-litigation.html


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I(a ,"$#%$ $,og$ $ &vao" 'ra%&a*" &)a"a%"a@ )r)a"a%"a )re$!(a%"a )red$!e-a.Pore&a a%a,!a )o&,ova%"a !a )o're4e )rodav*a (a !a *," da ra!(o'r )ore&a &va dr$ga re,eva%'%a )'a%"a o"a (og$ 4' od !%a#a"a %a"!a3'ev%"e( $)*$.Re# "e o d$4%&o( !ve?'a"$ o )ore&o( &'a%"$M )red$!e-a o"e &e )roda"e. I!ve?'a" oa%a,! )o&,ova%"a o" &e )r)re(a !a )o're4e )rodav*a do&'av,"a &e &v( )o%$/a#(a@do &e %a %"ega %a"v?e o&,a%"a $)a*.. Pore&a a%a,!a (a ,"$#%$ $,og$ $ do%o?e%"$od,$a o $)rav,"a%"$ r!o( 'ra%&a*"e $ ra%o" a!.

4.2. Porez na do!it preduzeća

Us'u1e usa1'a8a-a)/a pos'o-a)/a sa propisima u &ome)u pore7a )a &o+it pre&u7e0a

=oo( )re'3od%3 god%a@ #'av or)ora'v% &ve' 4o "e &vedo $#e&'a,3 )ro(e%a )ro)&a $ do(e%$ )ore!a %a do4' )rav%3 ,*a@ )o're4e !a $&ag,a?ava%"(a &a&a,%( &&'e((a@ ao $#e&'a,3 )ro(e%a &avre(e%og )o&,ov%og or$e%"a o"e$'#$ %a )o&'o"e-e (ode,e )o&,ova%"a.

U&ag,a?ava%"e )o&,ova%"a &a )ro)&(a $ o4,a&' )ore!a %a do4' )rav%3 ,*ao4$3va'a"$>

• Save'ova%"e $ o4,a&' )ore!a %a do4' )rav%3 ,*a• Pr)re($ )ore&e )r"ave !a )ore! )o od4'$ )ore! %a do4' )rav%3 ,*a• D"ag%o&'# )reg,ed ),a-e%3 )ore!a )o od4'$ )ore!a %a do4' )rav%3 ,*a• O)'(!a*"$ ee'v%e )ore&e &'o)e• O4ra#$% od,oe%og )ore!a• Podr?$ $ (),e(e%'a*" )rogra(a !a ),a%ra%"e re&$r&a $ )red$!e-$ HERP ao

)ore&o ra#$%ovod&'ve%og &o'ver&og )rogra(a

5. U&,$ge ,"$d&3 re&$r&a=( R &)e*"a,&'a $ Sr4" ve- v?e od ?e&' god%a &ara/$"e &a &'ra%(

do(a-( o()a%"a(a@ )o(ae ( $ re?ava%"$ )'a%"a ! do(e%a $)rav,"a%"a ,"$d&(re&$r&(a. S'r$#%"a* ! ovog do(e%a )r$a"$ &veo4$3va'%e R $&,$ge o"e o(4%$"$e&)er'!$ &)e*"a,&'a !a )ore! %a do3oda gra/a%a@ %'er%a*o%a,%$ (o4,%o&'!a)o&,e%3@ %agra/va%"e@ R ee'v%o&'@ or)ora'v%e %a%&"e@ (e%ad(e%'o%&a,'%g@ )rav%a )'a%"a ra#$%ovod&'vo.Ova rev!or&a $-a &a v?e od 2 e&)era'a $ 2+ !e(,"e@ ?'o )red&'av,"a %a"ve-$!a&'$),"e%o&' $ od%o&$ %a &ve R o%&a,'%g o()a%"e $ Ce%'ra,%o" I&'o#%o" Evro).

6. Pa7We,, &'rava%"e !arada 4e%e*"aPrav,%o )o&'av,"e% &&'e( %a%ada &$?'%& "e e,e(e%' (o'va*"e !a)o&,e%3

&'vara%"a &,e o()a%"e ao a'ra'v%og )o&,odav*a. Pa7We,, !ve?'a" "e a,a' ra!v"e%da )r$ )o(o- R )roe&o%a,*(a dre'or(a o()a%"a da rera"$ o%$re%'%eR )o,'e o"e )rv,a#e@ (o'v?$ !adrava"$ 'a,e%'ova%e !a)o&,e%e.

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http://www.pwc.rs/sr/services/tax/corporate-income-tax-consulting.htmlhttp://www.pwc.rs/sr/services/tax/corporate-income-tax-and-withholding-tax-return-preparation.htmlhttp://www.pwc.rs/sr/services/tax/corporate-income-tax-and-withholding-tax-reviews.htmlhttp://www.pwc.rs/sr/services/tax/optimizing-effective-tax-rate.htmlhttp://www.pwc.rs/sr/services/tax/deferred_tax_calculation.htmlhttp://www.pwc.rs/sr/services/tax/support-in-erp-and-tax-accounting-software-implementation.htmlhttp://www.pwc.rs/sr/services/tax/support-in-erp-and-tax-accounting-software-implementation.htmlhttp://www.pwc.rs/sr/services/tax/corporate-income-tax-consulting.htmlhttp://www.pwc.rs/sr/services/tax/corporate-income-tax-and-withholding-tax-return-preparation.htmlhttp://www.pwc.rs/sr/services/tax/corporate-income-tax-and-withholding-tax-reviews.htmlhttp://www.pwc.rs/sr/services/tax/optimizing-effective-tax-rate.htmlhttp://www.pwc.rs/sr/services/tax/deferred_tax_calculation.htmlhttp://www.pwc.rs/sr/services/tax/support-in-erp-and-tax-accounting-software-implementation.htmlhttp://www.pwc.rs/sr/services/tax/support-in-erp-and-tax-accounting-software-implementation.html


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Pa7We,, !ve?'a" &'rava%"a !arada 4e%e*"a &adr &)e*#%e %or(a*"e o"e &eod%o&e %a &,ede-e o4,a&'>

• Poda'e o !arada(a !a o)?'e &)e*#%e )o!*"e !a *e,o$)%o 'r?'e &va od &e'ora )o&e4%o

• Preg,ed )o,'a ! o4,a&' o()e%!a*"a• Preg,ed )o,'a ! o4,a&' 4e%e*"a.

Pa7We,, !ve?'a" (oe or&' )r )re&)'va%"$ 're%$'%e &'ra'eg"e %a%ada@ 4$de'ra%"$@ de%&a%"$ &'r$'$re !arada@ )od&'*a"a 4e%e*"a@ o)'(!a*" )ore&3'ro?ova ve!e !(e/$ %a%ada $#%a !a)o&,e%3. Pred&'av,"a o&%ov$ )r,o( ),a%ra%"a ee'v%og &&'e(a %a%ada $ o()a%"a(a o"e e,e da )rv$$@ (o'v?$ !adre %a"va,'e'%"e !a)o&,e%e.Pa7We,, !ve?'a" &'rava%"a !arada 4e%e*"ao(og$-ava )ore/e%"e !arada 4e%e*"a ao !a o)?'e 'ao !a &)e*#%e &e'or&e )o!*"e od,#%o "e &red&'vo !a (ode,ova%"e &&'e(a %a%ada $ &vao" o()a%".

8. Pro*e%a &'ra'eg"a;eda% od %a"ve-3 !a!ova )rvred%e de,a'%o&' "e ao ra!$(e' $)rav,"a' vred%o&'(a

)o&,ov%e (ov%e $ &,ad$ &a "a&%o reg$,&a%( or$e%"e(. Vred%o&' (ov%e , a)'a,a@ao &,oe% v?e&'ra% )o"a(@ (ora 4' )rav,%o &a!a%a )r,ago/e%a )o're4a(ao)ore!va%"a@ )r)a"a%"a , &)a"a%"a@ %a%&ra%"a &'ra'e?og $)rav,"a%"a. =ao/e@ vred%o&'(ora 4' )o&(a'ra%a $ o%'e&'$ )o!'v%3 !ao%&3 )ro)&a !e(,"e $ o"o" &e )o&,ov%ade,a'%o&' o4av,"a.

Upra-'/a)/e -re&)ostimaPC o%*e'r?e )a%"$ %a a'v%o&' o"e )ove-ava"$ vred%o&' r(e 'o ro!

$'vrd"va%"e odgovara"$-3 !ada'aa do%o?e%"e )rav3 )o&,ov%3 od,$a. Ove od,$e(og$ 4' &'ra'e?e )rrode@ ao ?'o "e )ro%a,ae%"e %ov3 'r?'a , )red$!e-a !a )o'e%*"a,%o )r)a"a%"e , &)a"a%"e. =ao/e@ od,$e (og$ 4' )o&,ov%e )rrode@ ao ?'o "e

%a4ava %ov3 &red&'ava o"(a &e )ove-ava )rod$'v%o&' , )re$!(a%"e dr$g3 r( $*,"$ &'vara%"a $&,ova !a d$goro#%o )ove-a%"e vred%o&'.

Strate8(a pita)/aPr(e%o( ra!v"e%3 eo%o(&3 a%a,'#3 (ode,a@ ao ?roog g,o4a,%og &$&'va@

&'r$#%"a* ! PC (og$ da Va( )redo#e o%$re%'&e )red%o&' (og$-%o&' !ara'oro#%o d$goro#%o )ove-a%"e vred%o&'.

E&)er' !a Pro*e%$ S'ra'eg"$ )r$a"$ $&,$ge )ro*e%e vred%o&' a)'a,a , (ov%e@od%o&%o vr?e %a%&"&o@ eo%o(&o &'ra'e?o &ave'odava%"e.Se'or !a Pro*e%$ S'ra'eg"$ "e %'egra,% deo $&,$ga !a =ra%&a*"e or)ora'v%o%a%&ra%"e &vaod%ev%o "e a%gaova% %a )r$a%"$ ra!,#'3 $&,$ga $ )o&'$)$ &)a"a%"a@

)r)a"a%"a , ra!dva"a%"a )red$!e-a@ %"3ovo" &a%a*" , reorga%!a*".

9. U&,$ge !a &'ra%e drav,"a%ePC %$d #'av &)e'ar $&,$ga $ o4,a&' $)$-va%"a !a)o&,e%3 %a )rvre(e% rad $

%o&'ra%&'vo@ #(e )o(ae o()a%"a(a da &or&'e )red%o&' &,o4ode re'a%"a rad%a '".(o4,%o&' rad%e &%age &'ovre(e%o $)rav,"a"$ r!*(a.

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=(ov@ $&o &)e*"a,!ova% $ o4,a&' $)$-va%"a !a)o&,e%3 %a rad $ %o&'ra%&'vo (e/$&o4%o )ove!a% %a rego%a,%o( (e/$%arod%o( %vo$@ ,"e%'(a )r$a"$&veo4$3va'%e $&,$ge &ave'ova%"a@ a gra/a%(a o" &e !a)o?,"ava"$ od %o&'ra%og )o&,odav*a , 3 %a rad $ %o&'ra%&'vo $)$-$"e &r)& )o&,odava* )o(a$ $ re?ava%"$o%re'%3 )ro4,e(a &a o"(a &e &$o#ava"$.

Dr$g( re#(a@ )r$a"$ #'av &)e'ar $&,$ga o"e &$ )ove!a%e &a $)$-va%"e(!a)o&,e%3 %a )rvre(e% rad $ %o&'ra%&'vo ao 4 %a? ,"e%' %"3ov '(ov (og, da

&e )o&ve'e &vo"3 o&%ov%( de,a'%o&'(a.

:. Pra-e%"e $&,a/e%o&' )o&,ova%"a &a !ao%o( $ Sr4"Ode,"e%"e !a $&,$ge )ra-e%"e $&,a/e%o&' )o&,ova%"a &a !ao%o( )red$!e-a PC $

Sr4" "e $ (og$-%o&' da )o%$d )roe&o%a,%e ra#$%ovod&'ve%e $&,$ge@ $&,$ge o4ra#$%a!arada !a)o&,e%3 $&,$ge $&ag,a?ava%"a o4ave!a )ore&3 o4ve!%a &a Zao%o(@ $ *,"$ )r$a%"a )o(o- )red$!e-(a da )o&,$"$ $ &,ad$ &a !ao%&o( reg$,a'vo( dr$g( )ro)&(a a'(a.

Ova" &eg(e%' )o&,ova%"a "e od )re&$d%og !%a#a"a 4$d$- da %e$&,a/e%o&' )o&,ova%"a &a!ao%o( %e &a(o ?'o )red&'av,"a %a%&"& r! !a )red$!e-e@ #(e &e o%o !,ae%ov#a%( a!%a(a )ore&( dr$g( &a%*"a(a@ ve- )red&'av,"a o!4,"a% )o&,ov% r!@

"er %a%o& ?'e'$ $g,ed$ )red$!e-a $ o#(a %ad,e%3 orga%a "av%o&'.

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