‫ ?א‬‫א‬

 ‫א‬‫א‬‫א‬

  ٣٠
 
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 

 ‫א‬‫א‬‫א‬W‫א‬‫א‬

  .‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

  :‫א‬‫א‬‫א‬W‫א‬‫א‬
  .‫א‬‫א‬ E١
  .‫א‬‫א‬‫א‬ E٢
  .‫א‬‫א‬ E٣
 

 ٪٩٥‫א‬‫א‬W‫א‬‫א‬‫א‬
 

١٢ W‫א‬‫א‬

 

 W‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬ J١

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٢

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣

 
 

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 

 

‫א‬Efood cost accountingF‫א‬

‫א‬  ‫א‬  ‫א‬ ‫א‬    ‫א‬   food control ‫א‬
     ‫א‬       ‫א‬ ‫א‬
 K‫א‬

 ‫א‬   ‫א‬ ‫א‬    ‫א‬  ‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬

‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K

    ‫א‬  ‫א‬‫א‬    ‫א‬    
 K‫א‬‫א‬‫א‬‫א‬‫א‬

  ،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬    J –‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬

‫א‬ ‫א‬   ‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Equantity controlF
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬    ، ‫א‬     ‫א‬ ‫א‬ ‫א‬‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬      ‫א‬ ‫א‬‫א‬    ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

         ‫א‬ ‫א‬     ‫א‬   
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬  ‫א‬   ‫א‬    ‫א‬   ‫א‬
 K ‫א‬

‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬  ‫א‬    ‫א‬   ‫א‬  
 ‫א‬     ‫א‬ ‫א‬‫א‬ ‫א‬      
 K‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬

‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ 
 ‫א‬
      ‫א‬ ‫א‬       ‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

:‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ،‫א‬‫א‬‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
     ‫א‬ ‫א‬     ‫א‬  ‫א‬    
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

،‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬‫א‬   ‫א‬     ‫א‬ ‫א‬  ‫א‬   
   ‫א‬ ‫א‬‫א‬  ‫א‬    ‫א‬     ،
 K‫א‬‫א‬‫א‬

 

 

 

:‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬       ‫א‬     
 K‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬

.‫א‬‫ א‬ J١
.‫א‬  J٢
.‫א‬  J٣
.E‫א‬F‫א‬‫ א‬ J٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W   J٥
‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬  steward’s sales ‫א‬ 
K‫א‬
 ،‫א‬ ‫א‬       ‫א‬    ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬

‫א‬  ‫א‬ ‫א‬ ‫א‬     ‫א‬  
 K‫א‬‫א‬‫א‬

‫א‬   ‫א‬       ‫א‬  ‫א‬ 
‫א‬‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬
‫א‬  ‫א‬ ‫א‬   E‫א‬F ‫א‬ ‫א‬   ‫א‬ 
 K‫א‬‫א‬

 

:‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 ‫א‬ ‫א‬  ،‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬  ‫א‬ 
    ‫א‬     ‫א‬  ‫א‬  
 K‫א‬

 W‫א‬‫א‬‫א‬

.‫א‬  J١
.‫א‬  J٢
 W‫א‬

.‫א‬‫א‬  J١

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ ‫א‬

 ‫א‬ZE‫א‬H‫א‬F

 ‫א‬ZE‫א‬‫א‬–‫א‬F

،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

.‫א‬  J٢

‫א‬     ‫א‬ ‫א‬ ‫א‬  ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬ 
  ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬      ‫א‬
 K‫א‬

. ‫א‬  J٣

 K‫א‬‫א‬‫א‬
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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
‫א‬‫א‬  J٤
‫א‬   ‫א‬  ‫א‬ ‫א‬‫א‬  ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬  ‫א‬
 K‫א‬

:‫א‬‫א‬

 
 ١٤٢٢٥ ‫א‬
 ٦٤٧٥٢٥   ‫א‬
٦٦١٧٥٠Z٦٤٧٥٢٥H١٤٢٢٥Z  ‫א‬
 ٦٤٨٢٠٠  ‫א‬‫א‬
١٣٥٥٠Z٦٤٨٢٠٠–٦٦١٧٥٠Z  ‫א‬

 

 

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 ‫א‬

   ‫א‬  ‫א‬‫א‬‫א‬  ‫א‬

  ‫ א‬ ‫א‬ ‫א‬  ‫א‬  ‫א‬  
  ‫א‬
‫א‬   ‫ א‬  ‫א‬
      ٢  ١ ‫ א‬ ٢  ١ ‫ א‬ ٢ ‫א‬
 
                                       ١
                                                      ٢
                                                      ٣
                                                      ٤
                                                      ٥
                                                      ٦

  J J J J J J J J J J
                                                    

                                                      ٢٩
                                                      ٣٠
                                                     ‫א‬

١١

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
:‫א‬‫א‬‫א‬

.‫א‬‫א‬  J١

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ 
 K‫א‬

.‫א‬‫א‬‫א‬  J٢

 K‫א‬‫א‬‫א‬‫א‬

.‫א‬‫א‬  J٣
‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 KKK‫א‬‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬

.‫א‬‫א‬  J٤
 K?‫א‬‫?א‬?‫א‬‫א‬‫א‬?

??  J٥
‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬

 . ‫א‬  J٦
 ‫א‬   ‫א‬  ‫א‬   ‫א‬   ‫א‬ ‫א‬ ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
    ‫א‬ ‫א‬   ‫א‬     ‫א‬ 
 W‫א‬‫א‬١٢‫א‬‫א‬

. ‫א‬‫א‬‫ א‬ J١
   ‫א‬ ‫א‬   ،‫א‬  ‫א‬‫א‬
 K‫א‬‫א‬

.‫א‬  J٢
  ،‫א‬   ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬  
‫א‬‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬

.‫א‬‫א‬  J٣
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

  ٣٨
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 ‫א‬

 ‫א‬‫א‬ ‫א‬
 ‫א‬‫א‬  ‫א‬ ‫א‬‫א‬
   ‫א‬  
 
‫א‬ ‫א‬ ‫א‬
   ‫א‬  
 ‫א‬  ‫א‬  ‫א‬  ‫א‬   ‫א‬ 
   
‫א‬
                                                             ١
                                                             ٢
                                                             ٣
                                                             ٤
                                                             ٥
                                                             ٦
                                                             ٧
                                                             ٨
                                                             ٩
                                                             ١٠
                                                             ١١
                                                             ١٢
                                                             ١٣
                                                             ١٤
                                                            ‫א‬

 ١٢‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
.‫א‬‫א‬  J٤

:‫א‬ E

 ‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬ ‫א‬‫א‬          ،‫א‬  
،‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ 

 K‫א‬‫א‬‫א‬

:‫א‬ E


‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

: E

‫א‬،‫א‬‫א‬‫א‬‫א‬
 W،‫א‬

‫א‬‫א‬‫א‬W‫א‬  J
‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
KKKK‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬  J


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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
‫א‬‫א‬‫א‬W‫א‬‫א‬‫ א‬ J

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
KKK‫א‬‫א‬
:‫א‬

 K‫א‬‫א‬،‫א‬،‫א‬

 :‫א‬‫א‬

 K‫א‬‫א‬‫א‬

:‫א‬‫א‬

‫א‬     ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬  
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

    ‫א‬ ‫א‬        ‫א‬ 
 W،‫א‬‫א‬

–‫א‬   –  H ‫א‬  ‫א‬ H ‫א‬  ‫א‬ F
 E

،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬،‫א‬
 KKKK‫א‬‫א‬‫א‬E‫א‬‫א‬F‫א‬

:‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
    K‫א‬ ‫א‬  ‫א‬ ‫א‬   ،‫א‬   ‫א‬
  ٤١
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
   ‫א‬ ‫א‬    ‫א‬  ‫א‬   
    ‫א‬ ‫א‬  ‫א‬     ،‫א‬ ‫א‬ 
 K‫א‬

:‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
‫א‬     ‫א‬ ‫א‬      ،‫א‬ ‫א‬  
‫א‬‫א‬ ،Eleft overF‫א‬
    ‫א‬‫א‬  ‫א‬      ،‫א‬ ‫א‬   ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬

.‫א‬  J١
.‫א‬‫ א‬ J٢
.‫א‬‫ א‬ J٣
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬     ‫א‬     ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

:‫א‬‫א‬‫א‬

  ٤٢
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
Ecost factorF‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬
Ea la carteF‫א‬،‫א‬،‫א‬
 KE‫א‬–‫א‬‫–א‬‫א‬ J‫א‬–‫א‬F‫א‬

:‫א‬‫א‬

 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬KKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

:‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬   ،‫א‬   ‫א‬   ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 K‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬   ‫א‬  ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬ ‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬Ecost factorF‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

  ٤٣
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
:‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
    ‫א‬ ‫א‬ ‫א‬ E‫א‬ ‫א‬F ‫א‬‫א‬   ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

      ‫א‬ ‫א‬  ‫א‬   ‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬،‫א‬‫א‬

 

:‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬

F W ‫א‬ E‫א‬  ‫א‬    ‫א‬F ‫א‬ ‫א‬   J١
‫א‬–H‫א‬‫א‬H‫א‬‫א‬
K E–

K‫א‬‫א‬‫א‬‫א‬  J٢

K‫א‬‫א‬‫א‬W‫א‬  J٣

:‫א‬‫א‬‫א‬

H‫א‬‫א‬H‫א‬‫א‬‫א‬‫א‬
KE–‫א‬–

:‫א‬‫א‬‫א‬

  ٤٤
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 

   ‫א‬ ‫א‬ ‫א‬ ‫א‬     ‫א‬  
 W‫א‬

K‫א‬‫א‬  J١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٢
K
E‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬KKK‫א‬‫א‬  J٣
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٤
‫א‬‫א‬‫א‬‫א‬،‫א‬  J٥
K‫א‬

:‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬   ،‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬
 EFK‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬  ‫א‬      ،‫א‬ ‫א‬   ‫א‬ ‫א‬
‫א‬     ‫א‬ ‫א‬    ‫א‬   ‫א‬
 W١٣ ‫א‬
  ٤٥
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬  ‫א‬  ‫א‬
 ٪ ‫א‬      ‫א‬‫א‬    ‫א‬
 ‫א‬
     ‫א‬‫א‬ ٪ ٪
‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ ‫ א‬ ‫א‬ ‫ א‬ ‫א‬ ‫ א‬ ‫א‬
     ‫א‬ J  ‫א‬ ‫א‬
                       ‫א‬‫א‬
 W‫א‬‫א‬
                       
     ‫א‬‫א‬                        ‫א‬
     ‫א‬                        
     ‫א‬                        ‫א‬
                       ‫א‬
     ‫א‬
                       
     ‫א‬                        ‫א‬
     ‫א‬                        
     ‫א‬                        ‫א‬
 ٪  ‫א‬                          ‫א‬
     ‫א‬‫א‬                        
     ‫א‬–                        ‫א‬
                       
 W‫א‬‫א‬
                       ‫א‬
     ‫א‬‫א‬                        ‫א‬
     ‫א‬                        
     ‫א‬                        ‫א‬
     ‫א‬                        
     ‫א‬                        ‫א‬
     ‫א‬                        ‫א‬

١٣ ‫ﺷﻜﻞ رﻗﻢ‬
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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
:‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬

.‫א‬‫א‬  J١
.‫א‬‫א‬  J٢
 

:‫א‬‫א‬

  ،‫א‬‫א‬  ‫א‬ ،‫א‬‫א‬     ‫א‬ ‫א‬ 
 ‫א‬        ‫א‬      ،‫א‬
 K‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬   ‫א‬         ‫א‬  
 K‫א‬‫א‬

 ‫א‬ ‫א‬‫א‬ ‫א‬    ‫א‬    ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

:‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
‫א‬‫א‬ ‫א‬
 ‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬   ‫א‬   ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬ ‫א‬   ‫א‬  ‫א‬   ‫א‬ ‫א‬  ،‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 ‫א‬   ‫א‬ ‫א‬   ‫א‬‫א‬   ‫א‬
 K‫א‬‫א‬‫א‬

 
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬
           
           
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
 

 

:‫א‬‫א‬

‫א‬‫א‬
‫א‬‫א‬K‫א‬
      ،‫א‬       ‫א‬  ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 

  ٤٨
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
:‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬   ‫א‬    ،‫א‬  ‫א‬ ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬ ‫א‬            ‫א‬  ، 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 

:‫א‬‫א‬

.Eselling price controlF‫א‬‫א‬‫ א‬ J١

.Equantity controlF‫א‬‫א‬  J٢
  ‫א‬ ‫א‬‫א‬ ‫א‬   ‫א‬    ‫א‬    ‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬

:‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
.‫א‬‫א‬‫א‬‫א‬‫א‬  J١
.‫א‬‫א‬‫א‬  J٢
.‫א‬‫א‬‫א‬‫א‬‫א‬  J٣
.‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٤
.‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٥
.  J٦
‫א‬‫א‬‫א‬‫א‬‫א‬  J٧
K‫א‬‫א‬‫א‬‫א‬
.‫א‬‫א‬‫א‬‫א‬‫א‬  J٨
.‫א‬‫א‬‫א‬‫א‬‫א‬  J٩
.‫א‬  J١٠
 W ‫א‬

‫א‬١٤‫א‬
 W‫א‬‫א‬‫א‬

 

 

 ‫א‬

 ٣  ٢  ١  ‫א‬  ‫א‬

 
 ‫א‬  ‫א‬  ‫א‬  ‫א‬   ‫א‬
                     ‫א‬
                     
                     E‫א‬F
                     ‫א‬
                     ‫א‬‫א‬
                     ‫א‬
                     ‫א‬‫א‬٪
                     ‫א‬‫א‬٪

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
                     ‫א‬
                     
                     E‫א‬F
                     ‫א‬
                     ‫א‬
                     EF
                     EFE‫א‬F
                     EF‫א‬
                     ‫א‬
                     ‫א‬٪
                     
                     E‫א‬F
                     ‫א‬

 ١٤‫א‬

 

 

 

 

 

 

 

 

 

 

 ‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 ١
 ‫א‬
 ١٢٠٢٥٠  
 ٢٢٥٨٥٠  E‫א‬F
 ٣٤٦١٠٠  ‫א‬
 ٣١٨٩٠٠  ‫א‬‫א‬
  +٢٧٢٠٠  ‫א‬
 ٪٨{٥  ‫א‬‫א‬٪
 ٪٧{٩  ‫א‬‫א‬٪
 ‫א‬
 ٤٠٠٢٠  
 ٥٦٥٠٠  E‫א‬F
 ٩٦٥٢٠  ‫א‬
 ٪٢٧{٨٩  ‫א‬
 ٪٣٣{٢٨  EF
 ٪٢٥{٠٢  EFE‫א‬F
 ٪٣٠{٢٧  EF‫א‬
 ٪٢{٣٨ JZ٣٠{٢٧ J٢٧{٨٩  ‫א‬
 ‫א‬٪
 ٪٣٤{٧٤  
 ٪٦٣{٢٦  E‫א‬F
 ٪١٠٠  ‫א‬

 

 W‫א‬

 W‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬  J١
K‫א‬‫א‬‫א‬

  ٥٢
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
‫א‬‫א‬‫א‬‫א‬‫ א‬ J٢
‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
 K ‫א‬  J٣

  ٥٣
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 ‫א‬

 KKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬        KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬

‫א‬  ‫א‬  ‫א‬ ‫ א‬   ‫א‬   ‫א‬ 
 ‫ א‬١٥ ١٤ ١٣ ١٢ ١١ ١٠ ٩ ٨ ٧ ٦ ٥ ٤ ٣ ٢ ١  ‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ٣٠ ٢٩ ٢٨ ٢٧ ٢٦ ٢٥ ٢٤ ٢٣ ٢٢ ٢١ ٢٠ ١٩ ١٨ ١٧ ١٦ 
   
                                                 ‫א‬  
                                                   
                                                 ‫א‬  
                                                   
                                                 ١  
                                                 ٢  
                                                 ٣  
                                                 ٤  
                                                 ٥  
                                                 ٦  
                                                 ٧  
                                                 ٨  

 

١٥‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 

 ‫א‬‫א‬‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬
  ‫א‬‫א‬        
 ‫א‬     ‫א‬
 ‫א‬      ‫א‬  ‫א‬      ٪١٢ ‫א‬ ‫ א‬ ‫א‬  ‫א‬
                                                 
                                                 
                                                 
                                                 
                                                 
                                                 
                                                 
                                                 
                                                 
                                                 

 ١٦‫א‬

 

  ٥٥
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 

 ‫א‬‫א‬‫א‬

 

 W‫א‬‫א‬EXF‫א‬‫א‬E√FW‫א‬‫א‬‫א‬

 

  EF ‫א‬‫א‬ J١
 ‫א‬‫א‬

  EF ‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

  EF  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣

  EF  ‫א‬‫א‬ J٤

  EF ‫א‬‫א‬‫א‬ J٥
 ‫א‬

 

 

 W‫א‬‫א‬‫א‬

 ‫؟‬‫א‬‫א‬‫א‬

 

 

 
  ٥٦
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 

 

 

 

 W

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 WE‫א‬F١٤٣٠L٣L٣٠‫א‬‫א‬

 ٦٧٠٠     ‫א‬‫א‬ J

  ١٨٠٠     ‫א‬‫א‬‫א‬ J

  ٢٢٩٠٠        ‫א‬ J

  ١٧٠     ‫א‬‫א‬‫א‬ J

  ٢٣٠     ‫א‬‫א‬ J

  ٢٠٠      ‫א‬‫א‬ J

 ?? J

  ٧٠٠     ‫א‬ 
  ١٢٠    ‫א‬ 
  ١٠٩      
 ٤٧٢٣٠      ‫א‬‫א‬‫א‬‫א‬ J

 ٢٣٧٠     ‫א‬‫א‬‫א‬

  ٥٧
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 W‫א‬

 ‫؟‬‫א‬‫א‬W
 ‫؟‬‫א‬‫א‬W
 ‫؟‬‫א‬‫א‬‫א‬W
 ‫؟‬‫א‬‫א‬‫א‬‫א‬W‫א‬

  ٥٨
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 

 ‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ J١
  E√F
 ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
(√)
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

(X)  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣

(√)  ‫א‬‫א‬ J٤

‫א‬‫א‬‫א‬ J٥
(√)
 ‫א‬

 

 W‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬

 

 

 

 

  ٥٩
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 

 

 

 

 W‫א‬‫א‬

 W‫א‬‫א‬W

 Z ‫א‬‫א‬ J ‫א‬H ‫א‬‫א‬‫א‬

 Z ٦٧٠٠   J ٢٢٩٠٠H  ١٨٠٠
 ١٨٠٠٠  Z‫א‬‫א‬
 

 W‫א‬‫א‬W

‫א‬  J‫א‬‫א‬‫א‬  J‫א‬‫א‬‫א‬  J‫א‬‫א‬

 ??H‫א‬

 ZE١٠٩H١٢٠H٧٠٠F–٢٠٠ J٢٣٠ J١٧٠ J١٨٠٠٠Z

 ١٦٤٧١Z‫א‬‫א‬
 

 W‫א‬‫א‬‫א‬W

 Z‫א‬‫א‬‫א‬L‫א‬‫א‬
 ٪٣٤{٨٧Z٤٧٢٣٠L١٦٤٧١
 

  ٦٠
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 W‫א‬‫א‬‫א‬W‫א‬

 Z‫א‬‫א‬L‫א‬‫א‬

  ٦{٩٥Z٢٣٧٠L١٦٤٧١

  ٦١