 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
0
 ‫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‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫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‫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
 K‫א‬‫א‬
 ‫؛‬    ‫א‬ ‫א‬  ‫א‬    ‫א‬

 K‫א‬
‫א‬‫א‬‫א‬‫א‬
 
1
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 
‫א‬
‫א‬
١
‫א‬
 ٢
 ‫א‬
٣
‫א‬
٤
 K‫א‬‫א‬W‫א‬‫א‬
٢٤
 .‫א‬‫א‬‫א‬W‫א‬‫א‬
٧٢
 K‫א‬‫א‬‫א‬W‫א‬‫א‬
٩٩
 K‫א‬‫א‬W‫א‬‫א‬‫א‬
١٢٢
 K‫א‬‫א‬W‫א‬‫א‬
 ١٤٢
 ‫א‬‫א‬‫א‬W‫א‬‫א‬
١٦٢
 K‫א‬W‫א‬‫א‬
١٨٩
‫א‬‫א‬
 
 
 
 
 
 
 
 
 
2

 ‫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
 W‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 .‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬‫א‬


 K‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
3
 

 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 
‫א‬‫א‬
‫א‬‫א‬
4
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 
‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
K‫א‬‫א‬ 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
K‫א‬‫א‬‫א‬ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5
 ‫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
 W‫א‬
‫א‬‫א‬?‫א‬،‫א‬‫א‬
?‫א‬‫א‬،?
‫א‬‫א‬‫א‬‫א‬
 K?‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬ J١
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
 K‫א‬
‫א‬‫א‬‫א‬ J٣
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٤
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J٥
 W‫؟‬‫א‬
‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬ J١
‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬،
‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬
6
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 K?‫?א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣
 W‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬ J١
 K‫א‬
‫א‬،‫א‬‫א‬‫א‬ J٢
 K‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬ J٣
 K‫א‬
 K‫א‬‫א‬ J٤
،‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ،
،‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬–‫א‬–‫א‬‫א‬
 K‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J١
‫א‬،‫א‬‫א‬‫א‬‫א‬ J٢
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣
 K‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ J٤
 K‫א‬
7
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٥
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٦
 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
 K‫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
  JW‫א‬K‫א‬‫א‬‫א‬
K‫א‬E‫א‬F K١
‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
{‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
‫א‬
F‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
8
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬–‫א‬‫ א‬K١
K‫א‬{‫א‬‫א‬‫א‬
K–‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
K‫א‬‫א‬‫א‬‫א‬‫ א‬K٣
  JW{‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ K١
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
K‫א‬‫א‬ K٣
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٥
K‫א‬‫א‬
 ‫א‬‫א‬
{{‫א‬‫א‬
‫א‬{‫א‬‫א‬
EJohn ChildF‫א‬{‫א‬‫א‬‫א‬
  JW‫א‬‫א‬‫א‬
‫א‬‫א‬ K١
‫؟‬EF‫א‬‫א‬‫א‬ K٢
K‫א‬‫א‬‫א‬‫א‬‫א‬
{‫א‬{‫א‬‫؟‬‫א‬ K٣
‫؟‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
‫؟‬‫א‬‫א‬‫؟‬‫א‬
9
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٥
‫؟‬‫א‬‫א‬‫א‬‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
K١
‫א‬‫א‬

{E‫א‬F‫א‬‫א‬‫א‬‫א‬
K٢
‫א‬‫א‬‫א‬
{‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K٣
‫؟‬E‫א‬F‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
K٤
 ‫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
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 E‫א‬‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
‫א‬‫א‬K
10
 ‫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E١ J١F
 
 
 
11
 ‫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‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 ‫א‬‫א‬‫א‬‫א‬E٢ J١F
 
‫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
 K‫א‬‫א‬
 
12
 ‫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‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬E٣ J١F
 
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
  JW‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ J١
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ J٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣
‫א‬‫א‬‫א‬‫א‬‫א‬ J٤
 K‫א‬
13
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 ‫א‬‫א‬E٤ J١F
 
 ‫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‫א‬‫א‬‫א‬‫א‬‫א‬.
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 .‫א‬‫א‬‫א‬‫א‬
 
14
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 
 ‫ א‬‫א‬
 
 
 
‫א‬
‫א‬
‫א‬
‫א‬
 
‫א‬
 
 
 
 
‫א‬
‫א‬‫א‬
‫א‬
‫א‬‫א‬‫א‬
 
‫א‬
 
 
 

C

B
 

 
A
 
 
 ‫א‬‫א‬E٥ J١F
 ‫א‬
{‫א‬‫א‬{
‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫ א‬ J
‫ א‬ J
‫א‬‫א‬‫א‬  J
15
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬{‫א‬‫א‬‫א‬‫א‬  J
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،‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W‫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W
،‫א‬‫א‬`

،‫א‬‫א‬‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬،‫א‬‫א‬،‫א‬
 
 
 
16
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬،‫א‬
K‫א‬
 
 ‫א‬W 
‫א‬‫א‬‫א‬
W
 Planning‫א‬ J
 ‫؟‬‫א‬
 Organizing‫א‬ J
 ‫؟‬‫א‬‫א؟‬
 Staffing‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Directing‫א‬
 ‫א‬‫א‬
 Controlling‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
17
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬
 W‫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‫א‬‫א‬‫א‬‫א‬
 .‫א‬
 W‫א‬‫א‬‫א‬ J
‫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
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫ א‬ J
‫א‬‫א‬  J
‫א‬  J
18
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬  J
‫א‬‫א‬  J
‫א‬‫א‬‫א‬  J
 W‫א‬‫א‬‫א‬‫א‬ J 
‫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‫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
 
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
‫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
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
K١
‫א‬
K٢
‫א‬‫א‬‫א‬
K٣
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬
19
 
‫א‬‫א‬‫א‬‫א‬
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
 
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬E٦ J١F
 
 
 ‫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K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  JW‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬K١
 K‫א‬‫א‬‫א‬‫א‬‫א‬K٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K٣
 K‫א‬‫א‬‫א‬
20
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬K٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K٦
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K٧
،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬K٨
‫א‬‫א‬‫א‬‫א‬‫א‬K٩
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K١٠
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K١١
 ‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
 
 
 JW‫א‬‫א‬‫א‬E١F
21
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 JW‫א‬‫א‬‫א‬‫א‬ K١
‫א‬‫א‬‫א‬ J‫א‬‫א‬‫ א‬ J
 J‫א‬‫א‬ J
 JW‫א‬‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬ J‫א‬  J
H J‫א‬‫א‬‫א‬ J  J
 JW‫א‬ K٣
‫א‬ J‫ א‬ J
 J‫א‬ J
‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
‫א‬ J‫א‬‫א‬  J
‫א‬ J‫א‬ J
‫א‬‫א‬
‫א‬‫א‬‫א‬ K٥
‫א‬ J‫ א‬ J
H J‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٢F
K‫א‬‫א‬‫א‬ E٣F
‫؟‬‫א‬‫א‬‫א‬‫א‬ E٤F
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬E٥F
 
 
 
 
 
22
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬
‫א‬‫א‬‫א‬
23

 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬
 
‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬ 
K‫א‬‫א‬ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
24
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫א‬   ‫א‬  ‫א‬    ‫א‬ 
    K ‫א‬   ‫א‬ ‫א‬ ‫א‬   ‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬
‫א‬   ‫א‬ ‫א‬    ‫א‬  ‫א‬ ‫א‬ 
‫א‬   E‫א‬KKKKKKKK‫א‬‫א‬ ‫א‬ ‫א‬ 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    ‫א‬ ‫א‬
KEF
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬E١
 ‫א‬‫א‬E٢
 ‫א‬‫א‬‫א‬E٣
 ‫א‬‫א‬E٤
 ‫א‬‫א‬‫א‬E٥
 ‫א‬E٦
 ‫א‬‫א‬‫א‬E٧
 W
25
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
WE١٨٠٠ J١٧٥٠F‫א‬‫א‬ E١
‫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
 ‫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‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬
K‫א‬‫א‬‫א‬
 W(Industrial Revolution)١٩٠٠–١٨٠٠‫א‬‫א‬ J٢
‫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‫א‬

 ‫א‬١٧٦٤‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
26
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬١٧٨٥‫א‬‫א‬
Division of ?‫א‬?‫א‬‫א‬
??‫א‬?١٧٧٥‫א‬ELabour)
K١٧٩٠‫א‬(Interchangeable Parts)?‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬E‫א‬F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬E٣
EF‫א‬‫א‬
E‫א‬‫א‬‫א‬‫א‬F‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬{‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬{
‫א‬Core Competence‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬Competitive Advantage‫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‫א‬
27
 ‫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Rational perspective ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Organization without ‫א‬F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬{Epeoples
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 Natural Perspective ‫א‬‫א‬K‫א‬‫א‬E٤
‫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‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
peoples ‫א‬F‫א‬‫א‬
 KEwithout Organization
 ‫א‬
 
 
 
28
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
W‫א‬ J٥
‫א‬‫א‬‫א‬،‫א‬
‫א‬،‫א‬‫א‬،‫א‬
‫א‬‫א‬system‫א‬‫א‬‫א‬
system‫א‬،mainsystem‫א‬
W‫א‬‫א‬،sub
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫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
 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
Echange‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬F
{{‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
29
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 



 
 
 ‫א‬‫א‬‫א‬
 
‫א‬
 
 
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬E١ J٢F‫א‬
 W‫א‬‫א‬‫א‬ J٦
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،
‫א‬E‫א‬F
‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
30
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E٢ J٢F‫א‬
 
 ‫א‬‫א‬‫א‬ J٧
‫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
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬
‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
31
 ‫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
 W،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬  K‫א‬‫א‬  K‫א‬‫א‬‫א‬  K‫א‬  K‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬W،‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬، K‫א‬‫א‬‫א‬‫א‬
 W،‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K١
 K‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬ K٢
 K‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ K٣
 K‫א‬،‫א‬
‫א‬ ‫א‬،‫א‬‫א‬‫א‬ K٤
‫א‬‫א‬،‫א‬‫א‬
K‫א‬‫א‬
32
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٥
K‫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
  JW‫א‬‫א‬‫א‬‫א‬
 
 JW‫א‬‫א‬ K١
‫א‬‫א‬‫א‬‫א‬
 K 
 JW‫ א‬K٢
33
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 JW‫א‬ K٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 JW‫א‬‫א‬
K٤
‫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
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬W
‫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‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
34
 ‫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
K١
‫א‬‫א‬‫א‬
K٢
‫א‬‫א‬
K٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K٤
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬F،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،E‫א‬
‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬،‫א‬‫א‬،‫א‬
،‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬
 KE١F‫א‬‫א‬‫א‬
 
(١ )
Jay Hezer and Barry Render, Production and Operations Management : Al – lyn and Bacon . 2006 . P. 284 .
35
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ J
،‫א‬‫א‬‫א‬
 K‫א‬‫א‬٪٩٠‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬
 J

W،‫א‬
‫א‬‫א‬
‫א‬‫א‬
 
=E‫א‬F‫א‬‫א‬
 
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،،
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬ J
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
= ‫א‬
==‫א‬
‫א‬
 
  
 
 Rated Capacity‫א‬‫א‬ J
،‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬C‫א‬‫א‬C‫א‬‫א‬Z‫א‬‫א‬
 
 
 
 
 WE١F
٨F‫א‬‫א‬
‫א‬‫א‬٪٨٠‫א‬‫א‬٪٩٠ZKE
 K١٢٠Z‫א‬‫א‬
36
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫؟‬‫א‬‫א‬
 W‫א‬
 K‫א‬١٦٨=٨C٣C٧ =‫א‬‫א‬‫א‬‫א‬
 K٤٣{٥٤٦=٠{٨C٠{٩C١٦٨C٣C١٢٠=‫א‬‫א‬
 
 W‫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‫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
 W‫א‬‫א‬‫א‬
 
 
 ‫א‬‫א‬‫א‬
‫؟‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬KK‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
37
‫א‬‫א‬
 ‫א‬
‫א‬
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬
 K‫א‬‫א‬
 ‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 E١ J٢F
 
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬KK‫א‬‫א‬
 
 W‫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 J١
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣
 W‫א‬‫א‬‫א‬
 KE‫א‬‫א‬‫א‬F‫א‬ J
 K‫א‬‫א‬ J
‫א‬‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬ J٤
 K،،‫א‬‫א‬W‫א‬‫א‬‫א‬ J
‫א‬‫א‬،‫א‬،‫א‬،‫א‬W‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬
38
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٥
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬،‫א‬
 ‫א‬‫א‬ J١
‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬ J٢
 K‫א‬‫א‬‫א‬
K‫א‬?‫א‬ J٣
 K‫א‬‫א‬‫א‬
 K
‫א‬،‫א‬،‫א‬‫א‬
 K‫א‬
K ‫א‬‫א‬ J٤
 K‫א‬‫א‬ ‫א‬‫א‬ J٥
 K‫א‬E٢ J٢F
 K
،‫א‬‫א‬‫א‬‫א‬‫א‬ J١
 W
 K‫א‬‫א‬ J
‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬
 W J
 K‫א‬‫א‬ J
 K‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬ J
 W‫א‬‫א‬‫א‬ J٢
 K‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬ J
 K‫א‬‫א‬‫א‬ J
39
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬??‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬ J
 W J٣
 K‫א‬‫א‬‫א‬ J
 K‫א‬ J
 K‫א‬ J
 K‫א‬‫א‬‫א‬ J
 K‫א‬ J
 K‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬ J
 K‫א‬ J
 K‫א‬ J
 K‫א‬‫א‬‫א‬??‫א‬ J
 
 Aspects of Capacity Planning‫א‬‫א‬??
 W‫א‬‫א‬‫א‬
 K١٥ J٥‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J١
٢ J١‫א‬‫א‬‫א‬‫א‬ J٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KBusiness CycleK
‫א‬‫א‬?‫א‬?‫א‬‫א‬‫א‬‫א‬‫א‬
،Hiring and Firing‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
40
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬Finer Adjustments J٣
?‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Unpredictable & ‫א‬‫א‬‫א‬‫א‬
 KUncontrollable
 
Levels of Planning and Capacity Analysis‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬
،‫א‬‫א‬K
‫א‬،،،‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬ J
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
 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‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
 K‫א‬‫א‬‫א‬
 
‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬ ‫א‬‫א‬
41
 ‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
‫א‬‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬E٣ J٢F
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫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‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ J١
‫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‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬ J٢
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
42
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K?‫א‬?‫א‬‫א‬
 W‫א‬ J٣
‫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
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W?‫א‬‫א‬?‫א‬‫א‬‫א‬ J٤
‫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‫א‬،‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬ J٥
‫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
 W‫א‬ J٦
43
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 E‫א‬C‫א‬=‫א‬‫א‬F
‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬‫א‬ J٧
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٨
 K‫א‬
 
 For the long run‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬E
 K‫א‬‫א‬‫א‬E
‫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‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
44
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 K?‫א‬?
 W‫א‬W
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬?‫א‬‫א‬ J
 KE٢٤،١٦،٨F‫א‬‫א‬ J
 K‫א‬‫א‬ J
 W‫א‬
 K?‫א‬?‫א‬‫א‬‫א‬‫א‬Z J١
 K‫א‬‫א‬‫א‬Z J٢
 K٢٤،١٦،٨‫א‬‫א‬Z J٣
‫א‬‫א‬?‫א‬Z J٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 K?‫א‬?‫א‬‫א‬Z J٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 

=
 
x‫א‬‫א‬x‫א‬ z
 
CC٦٠
‫א‬‫א‬‫א‬
 
 
= ‫א‬‫א‬
 
 WE٢F
،٢٥٠٠‫א‬‫א‬‫א‬
‫א‬‫א‬L١{٢٥‫א‬
 ‫؟‬‫א‬‫א‬،٪٩٠‫א‬٨‫א‬
٣١٢٥٠
٤٣٢٠
=
 ١٠C٢٥٠٠C ١{٢٥
٩C٨C٦٠
45

 
=‫ع‬
=
CC٦٠
 
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 

 
 
 E‫א‬F٨ ≈٧{٢٣٣=
 
‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 EHZF
 ‫א‬
 ‫א‬Z
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

=‫ج‬
 J١
 W
 
 
 –=
 – =
 –– =
 E–١F =
 
 
 
 ‫א‬‫א‬
 
EF‫א‬‫א‬‫א‬‫א‬
EF‫א‬ J١
46
 
=‫א‬‫א‬
 
 
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬
 
 
‫א‬‫א‬‫א‬
 
‫א‬٢٥٠٠‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫؟‬‫א‬‫א‬٪٨‫א‬‫א‬
 
EF‫א‬‫א‬‫א‬
x‫א‬–١z
٢٥٠٠
K¸٠٨ – ١
 
= EF ‫א‬‫א‬
 
 
 
=
  ٢٣٠Z
 
 
 WW
‫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z‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Kx‫א‬‫א‬‫א‬
47
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 W
 ‫א‬‫א‬‫א‬H‫א‬‫א‬‫א‬=‫א‬
 ??‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬
×‫א‬Z
 ‫א‬‫א‬
 
 
 

 C  C ٦٠
 
= 
 
 
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
Z
 C٦٠
 
 
 
 K‫א‬‫א‬‫א‬‫א‬Z
 K‫א‬‫א‬‫א‬‫א‬Z
 K‫א‬‫א‬‫א‬Z
‫א‬‫א‬‫א‬‫א‬‫א‬
 HZ‫א‬‫א‬
 
 W‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬
48
 ‫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‫א‬
 
=‫ف‬
 ‫א‬
EF‫א‬ HEF ‫א‬‫א‬
 
 
 
-١=‫ف‬
 
EF‫א‬
 H 

 
 
-١=
 
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬ J
 KE‫א‬F‫א‬‫א‬ J
 
 WE٣F
‫א‬٤٠٠‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬F‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬E٣ J٢F‫א‬E‫א‬
 K‫א‬‫א‬
 
 
‫א‬ ‫א‬
 ‫א‬
‫א‬
‫א‬

‫א‬
‫א‬

‫א‬
‫א‬
 
 
49
 
 ‫א‬
%6
%4
%8
‫א‬‫א‬‫א‬‫א‬
16
100
20
16
40
120
15
16
16
80
25
16
 ‫א‬‫א‬‫א‬E٣ J٢F
1
2
3
 K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫؟‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
EF‫א‬HEF ‫א‬‫א‬

-١=‫ف‬
 
EF‫א‬
 
 
 W‫א‬–
 
 ١٦ H ١٠٠
 
- ١ = ١
Z٠{١٢ J١ Z
E٦٠F C١٦
 
 ٤٠ H ١٢٠
 
J ١
Z ٢
 
Z ٠{١٧ J١
Z
‫ א‬٩٦٠
 
 ١٦ H ٨٠
 

J ١ = ٣
٠{٩=٠{١ J١ =
 
٩٦٠
 
 W‫א‬‫א‬W
EF‫א‬‫א‬‫א‬
 
=EF‫א‬‫א‬
 
 
EF‫א‬ J١
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
50
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ J
 
 ٤٠٠
 ٤٣٥≈٤٣٤{٧٨ZZ3
 ٠{٠٨ J١
 
 ‫א‬‫א‬ J
 
 ٤٣٥
 ٤٥٤Z٤٥٣{١٢ZZ2
٠{٠٤ J١
 

 ‫א‬‫א‬ J
 ٤٥٤
 
 ٤٨٣Z٤٨٢{٩٧ZZ1
٠{٠٦ J١
 
 
 CEF‫א‬
‫א‬‫א‬
 ‫א‬‫א‬W
 
ZEF‫א‬‫א‬
 
 ‫א‬‫א‬ J
 
٤٨٣ C٢٠
 ١٢Z١١{٤٣ZZ
 ٠{٨٨ C١٦ C٦٠
 
 ‫א‬‫א‬ J
 
٤٥٤ C ١٥
 ٩Z٨{٥ZZ
 ٠{٨٣ C١٦ C٦٠
 
 ‫א‬‫א‬–
 
٤٣٥ C ٢٥
 ١٣Z١٢{٥٨ZZ
 ٠{٩ C١٦ C٦٠
51
 
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 WBest Operating Level‫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‫א‬K‫א‬‫א‬‫א‬
‫א‬EUnderutilization‫א‬‫א‬‫א‬F‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬EOverutilization
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 KE٤ J٢F‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
52
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬E٤ J٢F
 
 
 Peter W. Stone brakeraud G. Lecong Leong op .cit, P. 135W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
EF‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
١
٢

٣
 
 
 
 
‫א‬
 
 
 
 
53
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
 ‫א‬‫א‬E٥ J٢F
 
 
‫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
 WE٤F
‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
200
 
‫א‬‫ א‬‫א‬‫א‬
200
100
‫א‬‫א‬
54
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
2
5
10
1
2.5
5
‫א‬‫א‬
 L  ‫א‬‫א‬‫א‬
 E٤ J٢F
 K‫א‬،‫א‬G
،‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
 K200,000‫א‬‫א‬‫א‬
 
 W‫א‬
 E‫א‬‫א‬F
‫א‬
‫א‬‫א‬
 ‫א‬‫א‬‫א‬
110
60
48.3
45
45
46.7
‫א‬
‫א‬
‫א‬‫א‬‫א‬
110
120
130
140
150
160
1
2
3
4*
5*
6
 ‫א‬‫א‬
110
60
43.3
35
30
26.7
 E٥ J٢F
 ‫א‬‫א‬
‫א‬
‫א‬‫א‬
 ‫א‬‫א‬‫א‬
205
205
74.2
60
25.5
48.3
46.1
‫א‬
‫א‬
‫א‬‫א‬‫א‬
205
210
215
220
225
230
235
1
2
3
4
5
6
7
 ‫א‬‫א‬
205
105
71.7
55
45
38.3
33.6
55
 ‫א‬
45
44.7
45
45.7
‫א‬‫א‬‫א‬‫א‬
30
27.2
25
23.2
 E٦ J٢F
56
240
245
250
255
8
9*
10
11
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬
‫א‬‫א‬
 ‫א‬‫א‬‫א‬
202
102
69.7
54
45
39.3
35.6
33
31.2
30
29.2
28.7
28.4
28.3
28.3
28.5
‫א‬
‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬
202
102
68.7
52
42
35.3
30.6
27
24.2
22
20.2
18.7
17.4
16.3
15.3
14.5
 E٧ J٢F
202
204
206
208
210
212
214
216
218
220
222
224
226
228
230
232
1
2
3
4
5
6
7
8
9
10
11
12
13
14*
15*
16
٤٠٠{٠٠٠F‫א‬‫א‬‫א‬‫א‬
٩٠٠{٠٠٠‫א‬‫א‬‫א‬‫א‬KE٥٠٠{٠٠٠
‫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
 
 
57
 ‫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‫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
 KProcessing Technology‫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
 220,000  60,000
4,200.000
1,680,000
150,000
30,000
 
 ‫א‬
‫א‬
 ‫א‬‫א‬
400
70
 ‫א‬
240
410
‫א‬‫א‬
.70 .80 .90
.3 .5 .2
0.80 .85 .90
.2 .3 .5
 E٨ J٢F
58
 ‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬100,000
‫א‬‫א‬ ٢٩٠‫א‬‫א‬‫א‬120‫א‬
‫א‬‫א‬‫א‬??٪٨٤‫א‬‫א‬‫א‬
 K0.4٪٩٥K٦٪٩٠‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬{‫א‬
‫א‬‫א‬‫א‬E٦ J٢F‫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E٦ J٢F
59

 
 
 
 
 
 
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫א‬
K١
‫א‬
K٣
‫א‬
K٢
 W‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬E‫א‬‫א‬–‫א‬‫א‬F‫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{E‫א‬F
{‫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
KKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
K١
‫א‬‫א‬
K٣
 K‫א‬‫א‬‫א‬‫א‬
K٥
K‫א‬‫א‬‫א‬‫א‬
‫א‬
60
K٢
K٤
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
‫א‬ K١
‫ א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
: ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ : ‫א‬ K١
‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
.
‫א‬‫א‬ : ‫א‬‫ א‬K٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬
‫א‬‫א‬،‫ א‬‫א‬
.‫א‬
،‫א‬‫א‬ ‫ א‬: ‫ א‬K٣
‫א‬‫א‬‫א‬‫א‬‫ א‬‫א‬‫א‬
.‫א‬‫א‬
‫א‬‫ א‬‫ א‬: ‫ א‬K٤
‫א‬‫א‬‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬
.‫א‬‫א‬
‫א‬  : ‫ א‬K٥
‫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
61
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬
: 
 K‫א‬‫א‬‫ א‬ J١
‫א‬‫א‬‫א‬‫ א‬ J٢
‫א‬‫א‬‫א‬‫ א‬ J٣
‫א‬  J٤
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 W ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫ א‬‫א‬‫א‬‫א‬-
 K ‫ א‬‫א‬‫א‬-
 . ‫א‬‫א‬-
 K ‫א‬‫א‬-
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ ‫א‬‫א‬
٢٤٦F‫א‬(Aggregate Planning)‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬(Aggregate)??
‫א‬K‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
(Aggregate Product)‫א‬‫א‬‫א‬
62
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬٢٥٢١١٨‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬F‫א‬‫א‬‫א‬K
‫א‬‫א‬E‫א‬KKK،،
(Aggregate Unit)‫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‫א‬‫א‬‫א‬
‫א‬‫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‫א‬W‫א‬‫ א‬ J
‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬‫ א‬ J

‫א‬K
‫א‬W‫א‬‫א‬‫א‬  J

‫א‬‫א‬‫א‬‫א‬
K١
‫א‬
K٣
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
 
63
K٢
K٤
K٥
 ‫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‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬
K١
‫א‬
K٣
‫א‬‫א‬‫א‬
K٢
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ JW‫א‬ K١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
‫א‬‫א‬‫א‬ JW‫א‬ K٢
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ JW‫א‬ K٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
64
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬E‫א‬‫א‬F‫א‬‫א‬
EF‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬
 ،‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬،
 W‫א‬‫א‬
 
 KEFlow TimeF‫א‬EF
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،K
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 ETardinessF‫א‬KEF
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 ‫א‬‫א‬‫א‬ J
 K‫א‬ J
 ‫א‬‫א‬ J
 EMakes panF‫א‬‫א‬KEF
‫א‬‫א‬‫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‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
65
 ‫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
W‫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
 K‫א‬‫א‬،
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 production schedulingW‫א‬ J١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
،‫א‬‫א‬‫א‬ Master Schedule‫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
 
 
66
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 WMaterial Control‫א‬‫א‬‫א‬ J٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 WDispatching‫א‬ J٣
‫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  J
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ J

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬  J

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J

 K‫א‬‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬
 WProduction Expedition‫א‬ J٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫؛‬‫א‬‫א‬
،‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
67
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫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
 W
 Order Control‫א‬ K١
Flow Control ‫א‬ K٢
Block Control ‫א‬ K٣
Load Control ‫א‬ K٤
Batch Control ‫א‬‫א‬ K٥
 K Special Control ‫א‬‫א‬ K٦
 WEOrder ControlFW‫א‬ J١
،‫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K
‫א‬‫א‬
‫א‬–،K‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
68
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬،‫א‬
 WE Flow ControlFW‫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
 K‫א‬‫א‬‫א‬
 WEBlock Control )W‫א‬ J٣
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 K،‫א‬‫א‬
 WELoad Control FW‫א‬ J٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

K‫א‬‫א‬،‫א‬،‫א‬
  ‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬ J،‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬
 
 
69
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 WEBatch Control FW‫א‬‫א‬ J٥
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
 K
 WESpecial Control )W‫א‬‫א‬ J٦
 ،‫א‬‫א‬‫א‬

‫א‬K‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
 
 
 
70
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 JW
 ‫א‬‫א‬‫א‬
E١F
‫א‬‫א‬‫א‬‫א‬‫א‬ K١
 ‫א‬‫א‬‫א‬ J
 ‫א‬‫א‬ J
 ‫א‬‫א‬‫א‬ J
  J
 JW‫א‬ K٢
  J J
  J J
 JW‫א‬ K٣
  J J
  J J
 JW‫א‬ K٤
‫א‬‫א‬ J‫א‬
 J
 K J‫א‬ J
‫א‬ K٥
‫א‬‫א‬ J‫א‬‫ א‬ J
 H J‫א‬‫א‬ J
K‫א‬‫א‬‫א‬
E٢F
‫א‬K٢‫א‬‫ א‬K١
 ‫א‬K٤‫א‬K٣
 
71
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
K‫א‬‫א‬{‫א‬‫א‬‫א‬ E٣F
‫؟‬‫א‬‫ א‬E٤F
‫؟‬‫א‬‫א‬ E٥F
 K‫א‬‫א‬‫ א‬E٦F
 K‫א‬‫א‬ E٧F
 K‫א‬‫א‬ E٨F
 K‫א‬‫א‬‫א‬‫א‬‫א‬ E٩F
 K‫א‬‫א‬‫א‬‫א‬ E١٠F
 K‫א‬‫א‬‫א‬‫א‬ E١١F
 K‫א‬‫א‬‫א‬‫א‬‫א‬ E١٢F
 
 
72

 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
‫א‬‫א‬
‫א‬‫א‬‫א‬
73
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
K١
‫א‬‫א‬‫א‬
K٣
‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
K٢
K٤
K٥
K٦
 
 
 
 K٤W‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
74
 ‫א‬
‫א‬‫א‬‫א‬‫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،‫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‫א‬‫א‬
K‫א‬‫א‬
‫א‬‫א‬‫א‬
K
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
.‫א‬‫א‬
:‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ K١
‫א‬‫א‬‫א‬‫א‬‫א‬
.‫א‬
.‫א‬K٢
.‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
.‫א‬‫א‬
.‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٥
75
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
.‫א‬K٦
 .‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٧
‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬،‫א‬W‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
K‫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K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬
K‫א‬E‫א‬‫א‬F‫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‫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K‫א‬‫א‬
76
 ‫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
K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ K١
،‫א‬‫א‬‫א‬‫א‬‫א‬
K٢
‫א‬‫א‬‫א‬‫א‬‫א‬
K٣
K‫א‬،‫א‬‫א‬
K٤
K‫א‬‫א‬‫א‬
K٦
K‫א‬‫א‬‫א‬
K‫א‬
K‫א‬‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K٥
 E‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬
 
77
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 W‫א‬W 
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 WK‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
K١
 K‫א‬،،،‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
 K‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬،‫א‬‫א‬ J٣
 ‫א‬
 W‫א‬‫א‬W
{‫א‬{‫א‬F‫א‬‫א‬‫א‬‫א‬
‫א‬‫{א‬‫א‬‫א‬{‫א‬‫א‬F‫א‬{E‫א‬
‫א‬‫א‬KE‫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K‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬،
‫א‬‫א‬‫א‬
 K‫א‬‫א‬،‫א‬
 W‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬FW‫א‬‫א‬‫א‬ J١
 E‫א‬
78
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬FK‫א‬‫א‬‫א‬‫א‬W‫א‬ J٢
 KE‫א‬
‫א‬W‫א‬‫א‬ J٣
‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬،‫א‬‫א‬W‫א‬‫א‬‫א‬ J٤
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
 K‫א‬
employee ‫א‬employee training ‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬development
{‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
{‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
‫א‬‫א‬‫א‬‫א‬{‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬
79
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬
K‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬ J
‫א‬‫א‬ J١
‫א‬‫א‬on-the-job-training‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬ J
KE‫א‬F‫א‬E‫א‬F‫א‬‫א‬ J
 W‫א‬
K‫א‬‫א‬‫א‬ J
‫א‬‫א‬E‫א‬F‫א‬‫א‬ J
K‫א‬
 ‫א‬‫א‬‫א‬‫א‬ J٢
 Woff-the-job-training‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ J
‫א‬‫א‬‫א‬ J
‫א‬‫א‬ J
‫א‬‫א‬ J
‫א‬‫א‬ J
E‫א‬‫א‬F‫א‬‫א‬ J
 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬ J١
 K‫א‬
 
80
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬ J٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ J٣
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬ J٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
on-the-‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ J٥
off-the-job-‫א‬{‫א‬‫א‬{job-training
 K‫א‬‫א‬EF{training
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ J٦
{‫א‬‫א‬‫א‬{‫א‬‫א‬{‫א‬{‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ J٧
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ J٨
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬W‫א‬ J٩
 W{‫א‬
‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬
 
 
81
 ‫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K‫א‬‫א‬‫א‬‫א‬{‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  JW
‫א‬‫א‬‫א‬ JW‫א‬‫א‬‫ א‬K١
‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬?‫א‬‫א‬‫א‬‫א‬
K?‫א‬‫א‬
‫א‬‫א‬ JW‫א‬‫ א‬K٢
‫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‫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
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K١
‫א‬‫א‬
K٢
‫א‬‫א‬‫א‬‫א‬
K٣
82
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
K٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K٦
‫א‬{‫א‬‫א‬‫א‬‫א‬
K٧
‫א‬‫א‬
K٨
 ‫א‬‫א‬‫א‬‫א‬
K٩
 ‫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
،‫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
 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K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
83
 ‫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
 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‫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
 K‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
84
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
،‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،E‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،K‫א‬
‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
performance evaluation‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
performance appraisal‫א‬‫א‬ ‫א‬‫א‬‫א‬
 Kefficiency appraisal‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬ J 
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ J١
‫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 J٢
‫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
 K‫א‬‫א‬
 ‫א‬ J٣
85
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
{‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٪٥‫א‬‫א‬‫א‬‫א‬K
E٪١٠٠ J٪٩٠F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬E٪٨٩ J٪٨٠F‫א‬‫א‬‫א‬‫א‬٪٣‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ J٤
K‫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
 K‫א‬
‫א‬‫א‬‫א‬ J٥
‫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 J 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬‫א‬
 
‫א‬ J١
‫א‬E‫א‬F‫א‬‫א‬EF‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
86
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬{‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
‫א‬‫א‬ J٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬{‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬ J٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
 K
‫א‬ J٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ J٥
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬ J٦
87
 ‫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 J 
{‫א‬‫א‬‫א‬{‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬{‫א‬‫א‬‫א‬{‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬ J١
Kperformance standards‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ J٢
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬ J
K‫א‬‫א‬ J
K‫א‬‫א‬ J
K‫א‬‫א‬ J
‫א‬
 ‫א‬ J١
‫א‬‫א‬EF‫א‬
‫א‬‫א‬{‫א‬
{‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 
 
 
 ‫א‬ J٢
88
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬ J
‫א‬‫א‬‫א‬ranking method‫א‬
‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬{E١F‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬{E٣F‫א‬{E٢F
 ‫א‬ J
grading or classification methodE‫א‬F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬{‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ J
‫א‬factor comparison method‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬
 ‫א‬ J
‫א‬point method‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 ‫א‬
F‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬{‫א‬‫א‬{
89
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬{‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬E‫א‬‫א‬F‫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
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
{‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 W‫א‬‫א‬
 E‫א‬H‫א‬F‫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‫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K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
90
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J١
 ‫א‬‫א‬‫א‬١ J١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬ J
EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
KEF‫א‬‫א‬
K‫א‬‫א‬ J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
‫א‬‫א‬‫א‬٢ J١
‫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‫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‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
91
 ‫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E‫א‬F‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
 ‫א‬‫א‬‫א‬١ J٢
K‫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
 K٥٠٠‫א‬
 ‫א‬‫א‬‫א‬٢ J٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 KE‫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‫א‬
 
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣
 W‫א‬‫א‬‫א‬١ J٣
K‫א‬ J
92
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
K‫א‬ J
K‫א‬‫א‬ J
K‫א‬‫א‬ J
K‫א‬ J
 KE–‫א‬–F‫א‬‫א‬‫א‬ J
 WE‫א‬F‫א‬‫א‬‫א‬٢ J٣
K‫א‬ J
K‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫א‬ J
K‫א‬ J
K‫א‬ J
 
 ‫א‬
 ‫א‬‫א‬
‫א‬‫א‬
K١
?K‫א‬‫א‬‫א‬‫א‬‫א‬
?
‫א‬‫א‬‫א‬‫א‬‫א‬
K٢
?‫א‬?‫א‬‫א‬
‫א‬‫א‬‫א‬
K٣
‫א‬‫א‬‫א‬‫א‬
??K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
93

K١
‫א‬‫א‬
K٢
‫א‬‫א‬
K٣
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
K٤
 ‫א‬‫א‬
‫א‬F/‫א‬‫א‬‫א‬‫א‬‫א‬
––‫א‬‫א‬‫א‬E
‫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‫א‬
 K‫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
 W‫א‬{‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
K١
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
K٢
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
K٣
F‫א‬WE‫א‬F‫א‬
K٤
‫א‬E‫א‬‫א‬
94
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
K٥
 K‫א‬‫א‬‫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‫א‬‫א‬
 K‫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
 W،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬
K١
‫א‬‫א‬‫א‬‫א‬
K٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K٤
 K‫א‬‫א‬‫א‬‫א‬
K‫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
K٥
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
95
 ‫א‬
‫א‬‫א‬‫א‬‫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‫א‬K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
K٦
‫א‬‫א‬‫א‬‫א‬‫א‬
K٧
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 JW‫א‬‫א‬‫א‬
 JW‫א‬‫א‬‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKK
96
K١
E١F
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ J‫א‬
 J
  J‫א‬ J
 JW‫א‬‫א‬‫א‬
K٢
‫א‬‫א‬ J‫א‬‫א‬‫א‬  J
‫א‬ J‫א‬‫א‬ J
 ‫א‬
 JW‫א‬‫א‬
‫א‬ J‫א‬‫א‬‫א‬
K٣
 J
 ‫א‬ J‫א‬‫א‬ J
‫א‬‫א‬KKKKKKKKKKKKKKK
‫א‬ J‫א‬
K٤
 J
 H J‫א‬‫א‬‫א‬ J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K٥
‫א‬‫א‬ J‫א‬‫א‬
 J
K‫א‬‫א‬‫א‬
  J‫א‬‫א‬‫א‬ J
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ J‫א‬
K٦
 J
 ‫א‬‫א‬‫א‬ J‫א‬‫א‬ J
 
 
 
 
  JW‫א‬‫א‬‫א‬‫א‬‫א‬K٧
‫א‬ J‫א‬ J
 ‫א‬‫א‬‫א‬ J‫א‬‫א‬ J
97
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 JW‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 J
K٨
‫א‬‫א‬‫א‬  J

 ‫א‬‫א‬ J
 H J
 JW‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ J‫א‬
 J
 ‫א‬‫א‬ J‫א‬‫א‬‫א‬ J
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ J‫א‬  J
 H J‫א‬‫א‬ J
 JW‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬  J
 
E٢F
‫ א‬ J


‫א‬  J
KK‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
E٤F
‫؟‬‫א‬‫א‬
E٦F
‫؟‬‫א‬‫א‬‫א‬
‫؟‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬‫א‬
98
E٣F
E٥F
E٧F
K٩
K١٠
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬E F،‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬
 
 
 ‫א‬

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ‫א‬‫א‬‫א‬  K١
‫א‬  K٢
‫א‬‫א‬‫א‬  K٣
‫א‬‫א‬‫א‬  K٤
‫א‬‫א‬‫א‬  K٥
‫א‬ K٦
  K٧
‫א‬‫א‬‫ א‬ K٨
‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬????‫א‬،
 K‫א‬
99
 ‫א‬
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬
‫א‬‫א‬
100

 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬
 
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫ א‬
 K‫א‬‫א‬‫א‬‫א‬‫ א‬
 K‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬
 K‫א‬‫א‬‫ א‬
 
 
 
 ٤W‫א‬‫א‬
 
 
 
 
 
 
 
 
 
101
 ‫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{‫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
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫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  ‫א‬  ،‫א‬ ‫א‬‫א‬    
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬
K‫א‬‫א‬‫א‬ 
K‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬ 
102

 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬  ‫א‬    ‫א‬ ‫א‬ 
 J١
‫א‬‫א‬‫א‬
   ‫א‬ ‫א‬‫א‬    ‫א‬ ‫א‬ ‫א‬
 J٢
  ‫א‬ ‫א‬   ‫א‬    ‫א‬
 J٣
‫א‬‫א‬‫א‬‫א‬‫א‬
 J٤
‫א‬‫א‬‫א‬‫א‬
‫א‬
K‫א‬‫א‬
 W‫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
 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬١
 K‫א‬٢
 K‫א‬‫א‬‫א‬‫א‬٣
 ‫א‬‫א‬‫א‬٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٥
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬٧
 K‫א‬‫א‬‫א‬ J٨
 K‫א‬ J٩
103
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 W‫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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‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬KKK‫א‬‫א‬‫א‬
 ‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬ K١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬‫ א‬K٢
‫א‬‫א‬‫א‬‫א‬‫א‬

104
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬ K٣
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬ K٤
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫ א‬K٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬ JW‫א‬‫ א‬ J
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ JW‫א‬‫ א‬ J
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ JW‫א‬‫א‬  J
‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 
105
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬{‫א‬‫א‬W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬  J١
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
{‫א‬‫א‬{‫א‬‫א‬F‫א‬‫א‬W‫א‬‫ א‬ J٢
‫א‬‫א‬E‫א‬{‫א‬{‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬
 W‫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
 K‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،
‫א‬K‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
106
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬، ‫א‬‫א‬‫א‬
 KE‫א‬‫א‬F‫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
 W‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬ ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ٣
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ٤
‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٥
‫א‬‫א‬
 K‫א‬‫א‬
107
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٧
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٨
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫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
 KE‫א‬‫א‬F‫א‬‫א‬‫א‬
 W‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ١
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬٢
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٣
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٤
 K‫א‬‫א‬‫א‬
 
108
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫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‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W Inventory or Stock ‫א‬
،EF‫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K‫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‫א‬‫א‬K
‫א‬‫א‬
 
 
109
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬K‫א‬‫א‬E‫א‬F‫א‬
 ‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 J
  J‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬just in time ‫א‬
 ‫א‬‫א‬
‫א‬‫א‬W‫א‬‫א‬‫א‬

‫א‬K‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬

K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
110
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬‫א‬‫א‬

K‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬K‫א‬
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K
K
K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 MaterialRaw‫א‬
 Work in Process ‫א‬‫א‬‫א‬


 Finished Goods ‫א‬‫א‬

 Spare Parts ‫א‬‫א‬‫א‬

 ‫א‬
‫א‬‫א‬K
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 
111
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫א‬WOrderign Cost‫א‬

K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 WCarrying Cost‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬WCapital Cost‫א‬

‫א‬
K ‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬WStorage Cost‫א‬

‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
 ‫א‬‫א‬
WCostObselence and Deterioration‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
KRisk Cost‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 WStockout cost‫א‬W
‫א‬‫א‬‫א‬ K١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
112
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K
‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K
K‫א‬‫א‬‫א‬
 W‫א‬‫א‬W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬K‫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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K
‫א‬K‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬
K‫א‬‫א‬In TimeJust ‫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
113
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬K
 ‫א‬‫א‬
 ‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬JIT‫א‬‫א‬‫א‬‫א‬TOYOTA ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬DELL
‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬
 K‫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K‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 
 
114
 ‫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
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
KE‫א‬‫א‬‫א‬F 
 KE‫א‬‫א‬‫א‬‫א‬F 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
    ‫א‬      W  ‫א‬ ‫ א‬K١
‫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
K‫א‬‫א‬‫א‬‫א‬
 
115
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬    ‫א‬‫א‬   ‫א‬  W ‫א‬ ‫א‬  ‫א‬ ٢
 ‫א‬   ‫א‬    ‫א‬‫א‬   ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬٤
‫א‬‫א‬‫א‬E‫א‬{{F‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬ ٥
  ‫א‬          ‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
‫א‬‫א‬‫א‬W‫א‬٦
،‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬،‫א‬
 ‫א‬
    ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬   W ‫א‬   ٧
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
116
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
     ‫א‬    W ‫א‬ ‫א‬  ‫ א‬ J٨
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 W‫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
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ١
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 
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 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬،‫א‬١
‫א‬،‫א‬،‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
 K
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ ٣
‫א‬،‫א‬‫א‬،
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬٤
‫א‬،‫א‬،‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬ ٥
،‫א‬‫א‬‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ ٦
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
118
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬ ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬٣
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
،،‫א‬٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٥
‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬٦
‫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 ٧
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 
119
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 JW‫א‬‫א‬‫א‬ E١F
 JW‫א‬‫א‬‫א‬‫א‬ K١
‫א‬ J‫ א‬ J
  J‫א‬ J
  JW‫א‬‫א‬‫א‬‫א‬ K٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬ J
 K‫א‬‫א‬ J
 K‫א‬‫א‬ J
 JW‫א‬‫א‬ K٣
 K‫א‬ JK‫א‬ J
  JK J
W‫א‬ K٤
‫א‬‫א‬–K‫א‬  J
 K‫א‬‫א‬ J‫א‬ J
W‫א‬‫א‬‫א‬‫א‬KKKKKK K٥
‫א‬ J‫א‬  J
 H J‫א‬ J
W‫א‬‫א‬‫א‬‫א‬‫א‬KKKKKKKKKKKK K٦
‫א‬ J‫א‬ J
 H J‫א‬ J
 JW‫א‬ K٧
‫א‬ J‫א‬ J
120
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 H J‫א‬ J
‫א‬‫א‬ K٨
W‫א‬‫א‬
 ‫א‬ J‫א‬ J
  J‫א‬ J
 JW‫א‬ K٩
 ‫א‬ J‫א‬ J
  J‫א‬ J
 JW( JIT)‫א‬‫א‬‫א‬‫ א‬K١٠
 ‫א‬ J J
 LG J J
‫؟‬‫א‬‫א‬‫א‬‫א‬ E٢F
 
‫؟‬‫א‬ E٣F
K‫א‬‫א‬‫ א‬E٤F
K‫א‬‫א‬‫א‬‫א‬ E٥F
‫؟‬‫א‬‫א‬‫א‬‫א‬ E٦F
 
121
 

 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬E F،‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬
 
 
 ‫א‬

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ‫א‬ K١
‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
‫א‬‫א‬‫א‬ K٤
‫א‬‫א‬‫א‬‫ א‬K٥
‫א‬‫א‬ K٦
 K٧
‫א‬‫א‬‫ א‬K٨
‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬????‫א‬،
 K‫א‬

122

 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬
‫א‬‫א‬
123

 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 
‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
K‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬






 
 
 
‫א‬‫א‬
 ٤
 
 
 
 
124

 ‫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
 K‫א‬‫א‬‫א‬
‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
،‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬WK‫א‬
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬K١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K٢
125
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K٣
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬K٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬K٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K٦
 K‫א‬‫א‬‫א‬
K‫א‬‫א‬K٧
 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬ K١
 K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬ K٢
،‫א‬‫א‬‫א‬‫א‬ K٣
‫א‬‫א‬‫א‬
K‫א‬
‫א‬‫א‬‫א‬‫ א‬K٤
K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٥
‫א‬‫א‬K‫א‬
K‫א‬‫א‬‫א‬
EJITF‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٦
‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 
 
 
 
126
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬L 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
W‫א‬‫א‬‫א‬‫ א‬K١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬ JW‫א‬‫א‬‫ א‬K٢
K
‫א‬‫א‬‫א‬‫א‬‫א‬ JW‫א‬‫א‬‫א‬ K٣
‫א‬‫א‬‫א‬‫א‬‫א‬
K
K‫א‬‫א‬‫א‬ K٤
 JW‫א‬‫א‬L 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ JW‫א‬‫ א‬ J
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ JW‫א‬‫ א‬ J

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ JW‫א‬‫ א‬ J

‫א‬‫א‬‫א‬‫א‬‫א‬{‫א‬‫א‬
127
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
WE‫א‬F‫א‬‫א‬‫א‬L 
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫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
  JW‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  JW‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ K١
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
K‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ K٣
128
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
  JW‫א‬‫א‬‫א‬
 ‫א‬‫א‬ JW
 ‫א‬‫א‬ JW
  JW‫א‬‫א‬W
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬
 W‫א‬‫א‬{‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
K
K

 JW‫א‬‫א‬‫א‬
 J
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
{‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬{KKK‫א‬‫א‬{‫א‬
 WK‫א‬‫א‬‫א‬
W‫א‬‫ א‬ J١
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬{‫א‬{‫א‬{‫א‬‫א‬
W‫א‬‫א‬‫ א‬ J٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
129
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬
 J

‫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K
 ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬W(Routine Maintenance)‫א‬‫ א‬K١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ K١
K‫א‬‫א‬‫א‬‫א‬‫ א‬K٢
K‫א‬‫א‬‫ א‬K٣
K‫א‬‫א‬‫א‬ K٤
K‫א‬ K٥
K‫א‬‫א‬‫א‬‫א‬‫א‬ K٦
K‫א‬ K٧
 ‫א‬‫א‬L 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 WE١ J٥F‫א‬‫א‬
 
 
130
 ‫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E١ J٥F
 
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬E٣F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
١٧‫א‬‫א‬‫א‬
‫א‬‫א‬٪٥‫א‬‫א‬‫א‬‫א‬
٪١٢‫א‬‫א‬‫א‬‫א‬‫א‬
131
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬٪١٥‫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K‫א‬
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
 K‫א‬‫א‬
E‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬E٢ J٥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E٢ J٥F‫א‬EF‫א‬E‫א‬F‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬EF
 K‫א‬
132
 ‫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K‫א‬‫א‬‫א‬E٢ J٥F
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬
 K‫א‬‫א‬
E٢ J٥F‫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
 K‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬E٢ J٥F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬EOptimum
PointF‫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
 K‫א‬‫א‬
 
133
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬E٢ J٥F
 
‫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
W‫א‬‫א‬‫א‬  J١
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬  J١
‫א‬  J٢
134
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬  J٣
‫א‬‫א‬  J٤
‫א‬  J٥
 ‫א‬‫א‬‫א‬W
 ‫א‬W
 ‫א‬W‫א‬
W‫א‬‫א‬  J٢
  JW‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ JW
 J
K‫א‬‫א‬‫א‬‫א‬‫א‬
{‫א‬‫א‬  J

‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬
W‫א‬  J٣
‫א‬{‫א‬
{‫א‬‫א‬‫א‬
  JW‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬  J١
E‫א‬‫א‬F‫א‬‫א‬‫א‬  J٢
‫א‬‫א‬‫ א‬ J٣
‫א‬‫א‬‫ א‬ J٤
 ‫א‬‫ א‬ J٥
 
 
135
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬ K١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٤
K‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٥
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٦
‫א‬‫א‬ K٧
‫א‬‫א‬‫א‬‫א‬ K٨
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٩
K‫א‬‫ א‬K١٠
‫א‬‫א‬ K١١
K‫א‬‫א‬‫א‬ K١٢
‫א‬‫א‬‫א‬‫א‬‫ א‬K١٣
‫א‬‫א‬‫א‬ K١٤
K‫א‬‫א‬‫א‬ K١٥
‫א‬‫א‬‫א‬‫א‬‫א‬ K١٦
‫א‬‫א‬‫א‬ K١٧
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K١٨
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ K١٩
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢٠
 
136
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬ J
‫א‬‫א‬ J
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 K‫א‬K١
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K٢
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K٣
 K‫א‬‫א‬‫א‬‫א‬K٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬K٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K٦
 K‫א‬‫א‬‫א‬
K‫א‬‫א‬K٧
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 E‫א‬F‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ K١
K‫א‬‫א‬‫א‬‫א‬‫ א‬K٢
K‫א‬‫א‬‫ א‬K٣
K‫א‬‫א‬‫א‬ K٤
K‫א‬ K٥
K‫א‬‫א‬‫א‬‫א‬‫א‬ K٦
137
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
K‫א‬ K٧
‫א‬‫א‬‫א‬‫א‬‫א‬ J
‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
138
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 JW‫א‬‫א‬‫א‬ E٢F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
 JW‫א‬
‫א‬‫א‬ J‫א‬‫א‬‫א‬
 J

 ‫א‬‫א‬ J‫א‬‫א‬ J
  JW‫א‬‫א‬‫ א‬K٣
‫א‬‫א‬ J‫א‬‫א‬‫א‬ J
 ‫א‬‫א‬‫א‬ J‫א‬‫א‬ J
W‫א‬‫א‬‫ א‬K٤
‫א‬‫א‬ J‫א‬‫א‬‫א‬ J
 ‫א‬‫א‬ J‫א‬‫א‬ J
W‫א‬‫ א‬K٥
‫א‬‫א‬ J‫א‬‫א‬‫א‬‫א‬ J
 ‫א‬‫א‬ J‫א‬‫א‬ J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٦
 JW‫א‬
 J J
  J‫א‬‫א‬ J
 JW‫א‬‫א‬ K٧
‫א‬‫א‬ J‫א‬‫א‬ J
  J‫א‬‫א‬ J
 
 
139
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
W‫א‬‫ א‬K٨
‫א‬‫א‬‫א‬ J‫א‬‫א‬‫א‬ J
 H J‫א‬‫א‬‫א‬ J
 JW‫א‬‫א‬‫א‬‫א‬‫א‬ K٩
 ‫א‬‫א‬‫א‬ J‫א‬‫א‬ J
  J‫א‬‫א‬ J
 JW‫א‬‫א‬‫א‬‫א‬‫א‬ K١٠
 ‫א‬‫א‬‫א‬ J‫א‬‫א‬ J
  J‫א‬‫א‬ J
W‫א‬‫א‬‫א‬ K١١
 K‫א‬‫א‬ J
 K‫א‬‫א‬ J
 K‫א‬‫א‬ J
 K‫א‬‫א‬ J
 
 W‫א‬‫א‬EFEF E٢F
 EF
‫א‬‫א‬‫א‬‫א‬ .١
EF ‫א‬‫א‬‫ א‬.٢
EF‫א‬‫ א‬.٣
 EF‫א‬‫א‬‫א‬‫א‬ .٤
EF‫א‬‫א‬‫א‬ .٥
EF‫א‬‫א‬‫א‬ .٦
 EF‫א‬‫א‬‫א‬‫ א‬.٧
 
140
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
W‫א‬‫א‬‫א‬
E٣F
 ‫א‬ J١
 ‫א‬‫א‬ J٢
 ‫א‬‫א‬ J٣
 ‫א‬‫א‬ J٤
 ‫א‬‫–א‬٥
 ‫א‬‫א‬ J٦
‫א‬ J٧
‫؟‬‫א‬‫א‬
E٤F
‫؟‬‫א‬K‫א‬‫א‬
E٥F
 
 
 
 
 
 
 
 
 
 
 
 
 
141
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬  ،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬E F،‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬،
 ‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬
 
 
 ‫א‬

 
 
 
 ‫א‬ K١
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
‫א‬‫א‬‫ א‬K٦
 
 
 
 
K٧
 
 
 
 
K٨
‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
‫א‬ K٣
‫א‬‫א‬‫א‬ K٤
‫א‬‫א‬ K٥
‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬????‫א‬،
 K‫א‬
 
 
 
 
142
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
‫א‬‫א‬
 
‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
143
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬

 K‫א‬  J
‫א‬  J
K‫א‬  J
K‫א‬  J
K‫א‬  J
K‫א‬‫א‬  J
K‫א‬‫א‬  J
 
 W‫א‬‫א‬‫א‬‫א‬
 ٤
 
 
 
 
 
 
 
 
 
 
 
144
 ‫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‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬
 K‫ א‬ J
K‫א‬  J
‫א‬  J
K‫א‬  J
K‫א‬  J
K‫ א‬ J
K‫א‬‫א‬  J
K‫א‬  J
K‫א‬‫א‬‫א‬‫א‬  J
 
 W‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
145
 ‫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K‫א‬
 ‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬E
‫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‫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

 K‫א‬‫א‬
 W‫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
146
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬ K١
‫א‬‫א‬  J
‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫ א‬ J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬
‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬  J
‫א‬ K٢
W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫א‬
{‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬
K‫א‬‫א‬
147
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
W‫א‬ K٣
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬{‫א‬‫א‬{‫א‬
K‫א‬‫א‬
‫א‬‫א‬  J
‫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‫א‬
‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬  J١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬  J٢
‫א‬‫א‬‫א‬‫א‬‫א‬  J
W
‫א‬‫א‬‫א‬  J
‫א‬‫א‬  J
‫א‬  J
‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬‫א‬  J
W
‫א‬‫א‬‫א‬  J
‫א‬‫א‬  J
148
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬  J
‫א‬‫א‬  J
‫א‬  J
‫א‬‫א‬  J٣
‫א‬‫א‬‫א‬‫א‬  J٤
 K‫א‬‫א‬‫א‬‫א‬  J٥
 W‫א‬
‫א‬‫א‬‫א‬‫א‬EJ.M.JuranF‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ER.H.CaplenF
 K‫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‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ J١
 ‫א‬ J٢
 ‫א‬‫א‬‫א‬‫א‬‫א‬ J٣
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬{‫א‬
 ‫א‬،‫א‬‫א‬‫א‬‫א‬
149
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬
،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 
 W‫א‬‫א‬‫א‬
 WE‫א‬F‫א‬‫א‬
-‫أ‬
‫א‬‫א‬‫א‬EF‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬
-‫ب‬
‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬،‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬
-‫د‬
‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
150
 ‫א‬
‫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‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫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
K‫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
 
151
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬  J
،،‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬  J
 K‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬  J
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫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‫א‬‫א‬
 W‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬ J١
 K‫א‬
K‫א‬
K‫א‬‫א‬‫א‬
K‫א‬‫א‬
‫א‬‫א‬‫א‬
K‫א‬‫א‬
152
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬ J٢
 K‫א‬‫א‬ 
K‫א‬‫א‬ 
K‫א‬‫א‬‫א‬‫ א‬
K‫א‬‫א‬ 
K‫א‬‫א‬‫א‬ 
 
‫א‬ ‫א‬‫א‬
 K ‫א‬‫א‬
 
 W‫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
 K‫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
 K‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬
153
 ‫א‬
‫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‫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
 W
‫א‬‫א‬K١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K٤
‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K٥
‫א‬‫א‬‫א‬K٦
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K٧
 ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٨
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ K
K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
K

K

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٩
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K١٠
K‫א‬‫א‬
154
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K١١
K‫א‬‫א‬‫א‬‫א‬
K‫א‬ K١٢
 
 ( ISO ) ‫א‬‫א‬‫א‬
F‫א‬‫א‬‫א‬‫א‬‫א‬EISOF‫א‬
EInternational Organization for Standardization
‫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E9000F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬EISO 9000F‫א‬‫א‬{‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬BS575‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬1970BSI‫א‬
9000,9001,9002,9003,9004‫א‬‫א‬
‫א‬E9000,9004F‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬Design‫א‬‫א‬9001‫א‬
9003‫א‬‫א‬‫א‬Processing‫א‬‫א‬9002
Testing and Inspection‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬E٢٠F‫א‬ISO9001‫א‬‫א‬‫א‬
E١٦FISO9003‫א‬‫א‬E١٩FISO9002‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬E١ J٦F‫א‬
 K‫א‬
 
155
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
ISO9003
ISO9002
ISO9001
‫א‬
‫א‬
 C
 C
 C
 ‫א‬‫א‬
 J١
 C
 C
 C
 ‫א‬
 J٢
 C
 C
 C
 ‫א‬‫א‬
 J٣
 C
 C
 C
 ‫א‬‫א‬
 J٤
 C
 C
 C
 ‫א‬
 J٥
 
 
 C
 ‫א‬‫א‬
 ٦
 C
 C
 C
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 ٧
 C
 C
 C
 ‫א‬
 ٨
 
 C
 C
 ‫א‬‫א‬‫א‬
 ٩
 C
 C
 C
 ‫א‬‫א‬
 ١٠
 C
 C
 C
 ‫א‬‫א‬‫א‬
 ١١
 C
 C
 C
 ‫א‬‫א‬
 ١٢
 
 C
 C
 ‫א‬‫א‬‫א‬
 ١٣
 C
 C
 C
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٤
 C
 C
 C
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٥
 C
 C
 C
 ‫א‬‫א‬
 ١٦
 C
 C
 C
 ‫א‬‫א‬‫א‬‫א‬
 ١٧
 C
 C
 C
 ‫א‬
 ١٨
 C
 C
 C
 ‫א‬
 ١٩
 C
 C
 C
 ‫א‬‫א‬‫א‬
 ٢٠
 ‫א‬E١ J٦F
 
 
 
156
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
  JW‫א‬‫א‬‫א‬‫א‬
The Work‫א‬‫א‬‫ א‬ J١
‫א‬‫א‬‫א‬‫א‬{‫א‬‫א‬{‫א‬‫א‬F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
KE‫א‬‫א‬‫א‬‫א‬‫א‬
WEThe EmployeesF‫א‬‫ א‬ J٢
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬
EThe systemF‫א‬‫א‬
 J٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
EThe InformationF‫א‬‫א‬
 J٤
‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
E٢ J٦F‫א‬EISOF‫א‬
 K‫א‬‫א‬ISO9000‫א‬‫א‬
 
 
 
 
 
 
 
 
157
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 K‫א‬‫א‬
 
‫א‬
 K‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬
9000‫א‬
 
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ 9001‫א‬
‫א‬‫א‬‫א‬
 
‫א‬‫א‬  K‫א‬٢٠‫א‬‫א‬‫א‬
 
K‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 
‫א‬
 ‫א‬١٩
 
‫א‬‫א‬
‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫ א‬‫א‬‫א‬‫א‬ 9002‫א‬
 K‫א‬‫א‬
‫א‬‫א‬
 ‫א‬١٦‫ א‬ 9003‫א‬
 K‫א‬
 ‫א‬‫א‬
 
 ‫א‬‫א‬
9004‫א‬
 ‫א‬‫א‬E٢ J٦F
 
 
 
 
 
 
158
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 
 ‫א‬‫א‬‫א‬‫א‬ E١F
‫א‬‫א‬‫א‬  J١
‫א‬‫א‬‫א‬  J
‫א‬‫א‬  J

 ‫א‬‫א‬ J
 K‫א‬‫א‬ J
 
W‫א‬‫א‬‫א‬  J٢
‫א‬‫א‬  J

‫א‬‫א‬  J
 H J
  J
 
‫א‬‫א‬‫א‬‫א‬EKKKKKKKKKKKKKKKKF  J٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 J‫א‬‫א‬ J J‫א‬  J
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٤
‫א‬ J
 ‫א‬ J
 ‫א‬‫א‬‫א‬‫א‬‫א‬ J
  J
159
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬  J٥
 
 WE‫א‬F‫א‬‫א‬
-‫أ‬
 W‫א‬
-‫ب‬
 W‫א‬‫א‬‫א‬‫א‬
-‫ج‬
W‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
-‫د‬
‫א‬‫א‬‫א‬‫א‬‫א‬  J٦
،‫א‬‫א‬
،
-‫أ‬
-‫ب‬
،‫א‬‫א‬
-‫ج‬

-‫د‬
 K‫א‬
-‫أ‬
 W‫א‬‫א‬‫א‬‫א‬  J٧
K‫א‬
K‫א‬‫א‬‫א‬
-‫ب‬
-‫ج‬
 K‫א‬‫א‬
-‫د‬
K‫א‬
-‫أ‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬  J٨
K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
K‫א‬‫א‬‫א‬
-‫ب‬
-‫ج‬
-‫د‬
 
 
160
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬?EKKKKKKKKKKKKKKKKKKF  J٩
K‫א‬‫א‬‫א‬‫א‬‫א‬
 
‫א‬ J‫א‬  J
 ‫א‬‫א‬‫א‬ J‫א‬ J
 
‫א‬‫א‬‫א‬EKKKKKKKKKKKKKKF J١٠
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬
9001‫א‬ J9000‫ א‬E
 9003‫א‬ J9002‫א‬ J
 
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W E٢F
 ‫א‬‫א‬‫א‬‫א‬‫א‬W E٣F
 
 
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 
 
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 
 
161
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬E F،‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬،
 ‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬
 
 
 ‫א‬

 
 
 
 ‫א‬‫א‬ K١
 
 
 
 
 
 
 
 
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‫א‬‫א‬‫ א‬K٥
 
 
 
 
K٦
 
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 
 
K٧
‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬ K٣
‫א‬‫א‬ K٤
‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬????‫א‬،
 K‫א‬
 
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 
 
162
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
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 
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 
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 
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‫א‬‫א‬
 
 
‫א‬
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163
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
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 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫ א‬
‫א‬ 
‫א‬‫ א‬
‫א‬‫א‬‫א‬ 
 
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 ٢W‫א‬‫א‬
 
164
 ‫א‬
‫א‬‫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‫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‫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
 K‫א‬‫א‬‫א‬‫א‬
  JW‫א‬‫א‬
  JW‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ K١
‫א‬‫א‬‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
‫א‬‫א‬‫א‬ K٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
‫א‬‫א‬‫א‬‫א‬ K٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٦
165
 ‫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E١ J٧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{‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫א‬‫א‬
‫א‬K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
166
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
WE‫א‬F‫א‬‫א‬L 
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬  J
FE‫א‬‫א‬‫א‬F
 E‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W  J

‫א‬‫א‬
 K‫א‬
K‫א‬‫א‬‫א‬‫א‬WEF  J

‫א‬‫א‬‫א‬
 
 
 
 
‫א‬‫א‬
 
‫א‬‫א‬
‫א‬
 
 




 ‫א‬‫א‬E٢ J٧F
 

 
 
 
 
 
167

 ‫א‬
‫א‬‫א‬‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬L 
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬WEF 
 K‫א‬‫א‬‫א‬‫א‬،
،‫א‬‫א‬‫א‬W 
 K‫א‬
،‫א‬‫א‬‫א‬W‫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
‫א‬
‫א‬
‫א‬
‫א‬
 ‫א‬‫א‬E٣ J٧F
 
 
 
168
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬L 
 W‫א‬‫א‬
 Direct material‫א‬‫א‬‫ א‬
Direct Labor‫א‬‫ א‬
Manufacturing E‫א‬‫א‬F‫א‬‫א‬‫ א‬
overhead
‫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‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬W‫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‫א‬‫א‬
 
 
169
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫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‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬W‫א‬‫א‬
‫א‬‫א‬W‫א‬K‫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
 K‫א‬‫א‬‫א‬
E‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 W{‫א‬‫א‬
 W‫א‬‫א‬‫א‬W
‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬W
170
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬W‫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
Prime ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 cost
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ Conversion cost
 K‫א‬‫א‬
 
‫א‬
 
 


 
EF
‫א‬
 
 
 

‫א‬
‫א‬
 ‫א‬‫א‬E٤ J٧F

 
 
 
 
 
 
 
171
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬L ‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬ 
 K‫א‬
‫א‬‫א‬‫א‬W‫א‬ 
K‫א‬
 ‫א‬‫א‬‫א‬L 
‫א‬‫א‬WEF‫א‬ 
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬WEF‫א‬ 
K‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬L 
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W 
 K
‫א‬‫א‬‫א‬‫א‬W 
K
‫א‬‫א‬‫א‬‫א‬WEF 
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W  
K‫א‬‫א‬
 
172
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 

EF
 ‫א‬‫א‬‫א‬E٥ J٧F
 
 W،‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K١
‫ א‬K٢
 K٣
‫ א‬K٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬C‫א‬=‫א‬‫ א‬ J
‫א‬‫א‬–‫א‬ =‫א‬‫ א‬ J

 
 ‫א‬L 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
173
 ‫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W
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
{‫א‬‫א‬‫א‬‫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‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬EF‫א‬
 K‫א‬‫א‬‫א‬‫א‬{‫א‬‫א‬‫א‬
‫א‬‫א‬E‫א‬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
K‫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
 
 
 
 
 
174
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 

 
 ‫א‬‫א‬
 
 

 
 

 
 
 
‫اﻟﺤﺠﻢ‬
 ‫א‬E٦ J٧F
 
 
‫א‬F‫א‬‫א‬‫א‬E٦ J٧F‫א‬
،‫א‬‫א‬‫א‬E‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W،‫א‬‫א‬
 ‫א‬‫א‬H‫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
F‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E
 ،‫א‬‫א‬
175
 ‫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
 E٧ J٧F‫א‬
 ‫א‬‫א‬E٧ J٧F
‫א‬‫א‬E٦ J٧F‫א‬E٧ J٧F‫א‬
E‫א‬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 =،‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬=‫א‬
 E‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬=‫א‬‫א‬‫א‬
 
176
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 
 
 ‫א‬‫א‬E٨ J٧F
 
‫א‬‫א‬E٨ J٧F
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
Z‫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E‫א‬F
 E٧ J٧F‫א‬
F‫א‬‫א‬‫א‬‫א‬‫א‬
E‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬E‫א‬
177
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 J٧F‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬E٧
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 K ‫א‬L 
 ‫א‬
 ‫א‬–‫א‬‫א‬‫א‬=‫א‬
 K‫א‬–‫א‬‫א‬‫א‬= 
 E‫א‬‫א‬H‫א‬‫א‬F–‫א‬‫א‬‫א‬=
 EH F J  =
 – J=
 –E–F =
 ZE JF
 ‫א‬‫א‬E JFL=
 ‫א‬‫א‬‫א‬‫א‬W
 ‫א‬‫א‬‫א‬W
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
 ‫א‬‫א‬W
 WE١F
،‫א‬‫א‬‫א‬‫א‬‫א‬
،٦٠{٠٠٠٣٠{٠٠٠W‫א‬‫א‬‫א‬‫א‬‫א‬
٤٥،٧٥‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،١١٠{٠٠٠
K١٢٠‫א‬‫א‬‫א‬‫א‬‫א‬٢٥،
 
178
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
W‫א‬
 K‫א‬‫א‬‫א‬‫א‬ K
 K٢{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬K
 W‫א‬
‫א‬
‫א‬‫א‬
‫א‬
 EF
 EF
 ٣٠
 ١
 ٤٥
 ٦٠
 ٢
 ٢٥
 ١١٠
 ٣
 ٧٥
 E١ J٧F
 ١٢٠‫א‬‫א‬‫א‬
W‫א‬‫א‬E١
٨٢٠ J٦٦٦{٦٧ J١١٥٨ J٨٠٠  J
W‫א‬‫א‬E٢
 ١٢٠٠ J٦٦٦{٦٧ J١١٥٨ J٨٠٠  J
 W‫א‬‫א‬E٣
٨٧٠{٧٨ J٦٦٦{٦٧ J١١٥٨ J٨٠٠  J

W‫א‬‫א‬‫א‬E٤
‫א‬‫א‬ J‫א‬ J‫א‬ J‫ א‬ J
W‫א‬‫א‬،٢٠٠٠‫א‬‫א‬‫א‬‫א‬E٥
٨٠٠٠٠ J٩٠٠٠٠ J٦٠٠٠٠ J١١١٠٠٠  J
 –E–FZ‫א‬
 ٣٠٠٠٠–E٧٥ J١٢٠F٢٠٠٠Z‫א‬
٦٠٠٠٠Z‫א‬
179
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬،٢٠٠٠‫א‬‫א‬‫א‬E٦
٨٠٠٠٠ J٩٠٠٠٠ J٦٠٠٠٠ J١٢٠٠٠٠ J
W‫א‬‫א‬،٢٠٠٠‫א‬‫א‬‫א‬E٧
٨٠٠٠٠ J٩٠٠٠٠ J٦٠٠٠٠ J٩٩٠٠٠  J
WE١F
٣٠٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬
٦٣‫א‬‫א‬‫א‬‫א‬،٧٢٠{٠٠٠‫א‬
،٦٨‫א‬‫א‬‫א‬،‫א‬٣٢‫א‬
K٢٥{٠٠٠‫א‬
W‫א‬
‫א‬‫א‬‫א‬‫א‬
K ٢٥{٠٠٠‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬WE٢F
 W‫א‬١٢ J٧‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 ٤٠٠٠
 ٢٨٠٠٠
 ٧
 ٧٠٠٠
 ٤٣٠٠٠
 ٨
 ١٨٠٠
 ١٧٠٠٠
 ٩
 ٦٠٠٠
 ٣٨٠٠٠
 ١٠
 ٩٢٠٠
 ٥٤٠٠٠
 ١١
 ٣٠٠٠
 ٢٣٠٠٠
 ١٢
 E٢ J٧F
 ‫؟‬E١٠F‫א‬‫א‬‫א‬W‫א‬
 W‫א‬
 ٩٢٠٠=‫א‬{٥٤٠٠٠=‫א‬‫א‬
 ١٨٠٠=‫א‬{١٧٠٠٠=‫א‬‫א‬
180
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
  /٥=
 ‫א‬‫א‬C‫א‬=‫א‬‫א‬ J٢
 ٣٠٠٠٠ =٦٠٠٠C٥ =
 ‫א‬‫א‬–‫א‬=‫א‬‫א‬ J٣
 ٨٠٠٠=٣٠٠٠٠ J٣٨٠٠٠
‫א‬‫א‬‫א‬‫א‬WE٣F
 ٣٠٠٠٢٠٠٠W
 
 ‫א‬
‫א‬
 ٥٠٠٠
 ٥٠٠٠
 ‫א‬‫א‬
 ٩٠٠
 ٦٠٠
 ‫א‬
 ٧٠٠
 ٥٠٠
 
 ٦٠٠٠
 ٤٠٠٠
 
 ١٠٠٠
 ٧٥٠٠
 
 ١٥٠٠
 ١٢٠٠
 
 ١٥١٠٠
 ١٢٠٥٠
 ‫א‬
 E٣ J٧F
 W‫א‬
 ‫؟‬E،F‫א‬‫א‬ J١
 ‫؟‬‫א‬‫א‬‫א‬‫א‬ J٢
 ‫؟‬‫א‬‫א‬ J٣
‫א‬‫א‬‫א‬‫א‬ J٤
 ‫؟‬٣٥٠٠‫א‬
 
 
 
181
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
 
 W‫א‬
 ‫א‬ J١
 
‫א‬‫א‬
 
‫א‬
 

 

 

 

 E٤ J٧F

٩٠٠
٦٠٠
٣٠٠
٢٠٠
 ‫א‬‫ א‬W 
‫א‬‫א‬
 /٣=
 
‫א‬
 
٥٠٠-٧٠٠
٢٠٠٠-٣٠٠٠
W
 ٠{٢=
٢
182
٦٠٠٠
٤٠٠٠
٣٠٠٠
٢٠٠٠

=W

 ‫א‬
‫א‬‫א‬‫א‬‫א‬
٢٥٠
٧٥٠ J١٠٠٠
١٠٠٠
٢٠٠٠ J٣٠٠٠
= ‫א‬W‫א‬
 ٠{٢٥
 ٠،٣
 ٣{٠٥
٣٠٠
١٢٠ J١٥٠٠
١٠٠٠
٢٠٠٠ J٣٠٠٠
=W
٣٠٥٠
١٢٠٥٠ J١٥١٠٠
١٠٠٠
٢٠٠٠ J٣٠٠٠
= ‫א‬W
 ٦١٠٠=٣،٠٥C٢٠٠٠= E‫א‬F‫א‬‫א‬
 ٥٩٥٠=٦١٠٠–١٢٠٥٠=‫א‬‫א‬
 ٩١٥٠=٣{٠٥C٣٠٠٠=EF‫א‬‫א‬
 ٥٩٥٠ =٩١٥٠ J١٥١٠٠= ‫א‬‫א‬
 ٥٩٥٠=E‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W
 W‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬
‫א‬  ‫א‬
 ٨٢٠٠
 ٧٧٥٠
 ١٣٩٠٠
 ٦٨٠٠
 ٦٠٠٠
 ١٠٧٥٠
 ١١٠٠٠  
 ٨٠٠٠
 ٧٥٠٠
 ١٣٤٥٠
 ١٤٠٠٠  
 ٨٢٠٠
 ٧٧٥٠
 ١٣٩٠٠
 ١٤٥٠٠  ‫א‬
 ٨٨٠٠
 ٨٥٠٠
 ١٥٢٥٠
 ١٦٠٠٠ ‫א‬
 ٨٦٠٠
 ٨٢٥٠
 ١٤٨٠٠
 ١٥٥٠٠ ‫א‬
 E٥ J٧F
 ١٤٥٠٠
 
 
 W‫א‬
 ‫؟‬‫א‬‫א‬‫א‬ J١
 ‫؟‬‫א‬‫א‬ J٢
 ‫؟‬‫א‬‫א‬‫א‬‫א‬ J٣
 
183
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 W
y=a+bx
 E‫א‬‫א‬F‫א‬‫א‬=y W
 ‫א‬‫א‬‫א‬‫א‬=a 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬F‫א‬=b 
 E
 E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬= x
 WE٤F
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
‫א‬
 ‫א‬
   ٥٥٠٠٠
‫א‬
‫ א‬ ‫א‬
 ٤٠٠٠٠
‫א‬‫א‬
‫א‬
‫א‬
   ٥٥٠٠٠
 ‫א‬‫א‬‫א‬
   ٤٠٠٠٠
 ‫א‬‫א‬
 ‫א‬‫א‬
 ٤٠٠٠  ٢٠٠٠
 ٦٠٠٠
 ‫א‬
 
 ٧٠٠٠
٢٠٠٠
 ٩٠٠٠
 
٢٠٠٠
 ٨٠٠٠
٢٠٠٠  ١٠٠٠٠
 
 ‫א‬‫א‬٪٥٠
 ٣٠٠٠
٢٠٠٠
 ٥٠٠٠
 ‫א‬‫א‬
 
 ٢٥٠٠
٥٠٠
 ٣٠٠٠
 
 
١١٩٥٠٠  ٨٥٠٠ ١٢٨٠٠٠
 ‫א‬
 ‫א‬
184
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 E٦ J٧F
‫א‬‫א‬١٢٠٠٠‫א‬‫א‬‫א‬
 W
‫ رﻳﺎل ﻟﻠﻮﺣﺪة‬٩،٩٥ =
١١٩٥٠٠
١٢٠٠٠
= ‫ة‬‫א‬‫א‬
 ٨٥٠٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬
y=a+bx
  y  8500  9, 95 12000
‫ رﻳﺎل‬127900 =
185
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
  JW‫א‬‫א‬‫א‬ E١F
‫א‬EKKKKKKKKKKKKKKKKKKKKKKKKKKKF  J١
‫א‬
‫א‬
-‫أ‬
 ‫א‬ J
 ‫א‬ J
  J
WE‫א‬F‫א‬‫א‬  J٢
‫א‬ J‫א‬‫א‬  J
  J J
‫א‬  J٣
 J
 J
 JH J
W‫א‬‫א‬‫א‬‫א‬‫ א‬ J٤
 J
 J
 JH J
‫א‬‫א‬‫א‬‫א‬‫ א‬ J٥
‫א‬‫א‬
‫א‬‫א‬ J‫א‬‫א‬‫ א‬ J
H  J‫א‬‫א‬‫ א‬ J
186
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 J٦
W
 J  J
 
J J
‫א‬‫א‬‫א‬‫א‬  J٧
‫א‬‫א‬x ‫א‬ =‫א‬‫ א‬ J
‫א‬‫א‬–‫א‬ =‫א‬‫ א‬ J

 ‫א‬‫א‬H‫א‬‫א‬= ‫א‬ J
 ‫א‬‫א‬ J
W‫א‬  J٨
،‫א‬‫א‬‫א‬‫א‬ -‫أ‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -‫ب‬
Z‫א‬‫א‬ -‫ج‬
  J
W‫א‬  J٩
E JFLZ  J
E JFLZ  J

 E JFLZ J
 E JFLZ J
‫א‬‫א‬‫א‬  J١٠
‫א‬‫א‬‫א‬  J
‫א‬‫א‬‫א‬  J

 ‫א‬‫א‬‫א‬ J
 ‫א‬‫א‬‫א‬ J
187
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬
E٢F
‫א‬‫א‬،٧٢٠{٠٠٠‫א‬٣٠٠{٠٠٠
،‫א‬٣٢‫א‬٦٣‫א‬‫א‬
K٢٥{٠٠٠‫א‬،٦٨‫א‬‫א‬‫א‬
W‫א‬
‫א‬‫א‬‫א‬‫א‬
K ٢٥{٠٠٠‫א‬
 
 
 
 
 
 

188
 
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬E F،‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬،
 ‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬
 
 
 ‫א‬

 
 
 
 ‫א‬ K١
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
‫א‬‫א‬‫ א‬K٦
 
 
 
 
K٧
 
 
 
 
K٨
‫א‬‫א‬ K٢
‫א‬ K٣
‫א‬‫א‬ K٤
‫א‬‫א‬ K٥
‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬????‫א‬،
 K‫א‬
 
 
 
 
189
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 
 ‫א‬
 ‫א‬‫א‬
 .‫א‬،،‫א‬K
 ‫א‬‫א‬‫א‬
 ،‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬K
 ‫א‬‫א‬‫א‬‫א‬
 K
 ‫א‬‫א‬‫א‬
K J‫א‬K
 
K JK
‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 
 K
 ‫א‬‫א‬‫א‬
Gary Dessler
Human Resource Management
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