100

50

(.2)

1.

100

2.

100

3.

100

1.

2.

3.

4.



100

4.1

4.2

100
100

4.3

4.1 4.2

-2/5(.2)
4.3

( .8)

15

1. ( .1 .4)

100 .. 2548 (

2. 50

60 15

(


)
3

2.1 (Inhouse Training) / 1, 2-1,

2.2 (Public Training) / 1, 2-2

2.3
...
..2545

100% (

)
3. ( .2)

... ..2545

-3/5-

- 50

1)

100 100
( .2)
2)

.8)

(.2)

(.2)

100

100

X 50
%

1 100

.
.

.
.

. .
.

.
.

.
.

.
.

.
.

. .
.

-4/5-

1,24
6
12

X 50
%

()

2 100
........................
7574767587101951201189911199743

743
7

X 50
%

()
= 106 x 50% = 53

..2545 (
)

= 1
=

x 30
:

2554 159 ( 6 2554)

( 5) 13 2553

-5/5-

X 30)

10

100 )

2554 ..
2555

100

1

100
2

51

53

12

2554

2554

= 159

= 159

100

159 X 30 = 4,770

159 X 30 = 4,770

4,770 X 51 X 12
4,770 X 53 =
X7
=
=
= 29,192.40

100
100 17,696.70

51

53

25

25
=

-6/5=

28

26

4,770 X 28 X 7

4,770 X 26 X =12
=
100

14,882.40

100

= 9,349.20

... ..2545

= 1.5%

= 15
1

( 15 1 15 )

1.5 % X
X

2554

14

()

()
(+)

29,192.40

..

(
15 )

29,192.40

29,192.40 x 1.5% x

29,192.40 + 437.89 =

55
15

..
55

29,192.40

1 = 437.89

29,630.29

-7/5-

14

29,192.40

29,192.40 + 437.89 =

29,192.40 x 1.5% x

..

29,630.29

1 = 437.89

55
15

29,192.40

..

29,192.40 x 1.5% x

29,192.40 + 875.78 =

2 = 875.78

30,068.18

55

1.

2. ()

2
7

.
0 2245 1707 402 , 201

2390

0261-3

-8/5-

.. 2539
57

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