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Samir O

July 26, 2009 Copyrights 2009 Samir Omran 1

 Break Even Point
EJABI ‫א‬ ‫א‬

‫ א‬
‫א‬

‫א‬
  8
EF 
‫א‬‫א‬‫א‬
‫ א‬‫ א‬
‫א‬‫א‬

12 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
E‫א‬‫א‬F

‫א‬‫א‬‫א‬
 20

July 26, 2009 Samir Omran 99

 Break Even Point
EJABI ‫א‬ ‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
 W ‫א‬
20‫א‬ 
 12 ‫א‬‫א‬ 
4800‫א‬‫א‬‫א‬

‫א‬‫א‬
E‫א‬‫ – א‬‫א‬F
Z‫א‬

48000
E12 –20F
Z‫א‬
‫ א‬

July 26, 2009 Samir Omran 100

 Break Even Point
EJABI ‫א‬ ‫א‬

‫א‬

‫א‬‫א‬
‫א‬
  8 E‫א‬‫א‬
     – ‫א‬
 F
Z ‫א‬
‫א‬ 
‫א‬‫א‬


Z  
‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬
 ‫ א‬‫ א‬ ‫ א‬
12

E‫א‬‫א‬F
48000
12 –20
Z 6000
‫א‬‫א‬‫א‬

 20
July 26, 2009 Samir Omran 101
 ‫א‬‫ א‬H ‫א‬‫א‬
Z ‫א‬‫א‬‫א‬‫א‬
   
‫א‬‫ – א‬‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 102

 Break Even Point
EJABI ‫א‬ ‫א‬

32000‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
20‫א‬ 
 12‫א‬‫א‬
    ‫ א‬‫ א‬
4800‫א‬‫א‬‫א‬

32 000 H ‫א‬‫א‬
E‫א‬‫ – א‬‫א‬F
Z‫א‬

32000 + 48000
Z‫א‬
  ‫ א‬
E12 –20F

July 26, 2009 Samir Omran 103

 Break Even Point
EJABI ‫א‬ ‫א‬

‫א‬‫א‬
‫א‬
‫ א‬
10000
‫א‬
8000

6000

4000

3000

2000

1000

100 200 300 400 500 600 700 800 900 1000 ‫א‬

July 26, 2009 Samir Omran 104

 Break Even Point
EJABI ‫א‬ ‫א‬

‫א‬‫א‬

‫א‬
10000
‫א‬
8000

6000 ‫א‬
‫א‬
4000

3000

2000 ‫א‬‫א‬

1000

100 200 300 400 500 600 700 800 900 1000 ‫ א‬

July 26, 2009 Samir Omran 105

 Break Even Point
EJABI ‫א‬ ‫א‬

‫א‬‫א‬
‫ א‬
10000
‫א‬
8000

6000 ‫א‬
‫ א‬
‫א‬ ‫א‬
4000

3000

2000 ‫א‬‫א‬

1000

100 200 300 400 500 600 700 800 900 1000 ‫א‬

July 26, 2009 Samir Omran 106

 ‫א‬
KEE‫א‬‫א‬
 ‫ א‬‫ א‬L‫א‬
‫א‬  ‫ א‬‫א‬F ‫א‬
L‫א‬‫א‬

‫ א‬‫א‬
‫ א‬‫ א‬H ‫א‬‫א‬
‫א‬‫א‬
Z ‫א‬ 
‫א‬‫– א‬‫א‬

‫א‬‫א‬‫א‬ J W‫א‬‫א‬

‫א‬‫א‬
‫א‬    ‫ א‬J
‫א‬‫א‬‫א‬ J

July 26, 2009 Copyrights 2009 Samir Omran 107

 ‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
‫ א‬ ‫ א‬‫ א‬

  ‫ א‬ J ‫א‬‫א‬‫א‬
‫א‬  ‫ א‬   ‫ א‬  ‫ א‬ Z ‫א‬
 ‫ א‬ 

 ‫א‬‫א‬‫א‬ J 

‫א‬‫א‬ J
‫א‬ J

July 26, 2009 Copyrights 2009 Samir Omran 108

 ‫א‬‫א‬

K ‫א‬‫א‬  J1

‫א‬‫א‬‫א‬ J2

‫א‬‫א‬‫א‬
Z‫א‬
‫א‬‫א‬ – ‫א‬


July 26, 2009 Copyrights 2009 Samir Omran 109

 W‫א‬‫א‬‫א‬ 30600 ‫א‬‫א‬‫א‬‫א‬

1.2: K3‫א‬ 6000 -


 2.35   K  6 ‫א‬
2 35WW  4000
‫ א‬    
  -
. 1.0W K 2‫א‬ 12000 -

‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬
Z‫א‬
‫א‬‫א‬ – ‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 110

 K‫א‬‫א‬،‫א‬‫א‬
  ‫ א‬ ‫ א‬   ‫ א‬ ‫א‬ J
K‫א‬‫א‬،‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫א‬ J
K‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬‫א‬
  ‫א‬
 J
K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫א‬ J

July 26, 2009 Copyrights 2009 Samir Omran 111

 ‫א‬‫א‬
 J
K‫א‬‫א‬‫א‬ J
K‫א‬ J

K‫א‬‫א‬‫א‬ J
KK
‫א‬
‫ א‬،‫א‬‫א‬
  ،‫א‬‫ א‬ J
K‫א‬‫א‬‫א‬ J

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬،‫א‬W‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 112

 ‫א‬L‫א‬L‫א‬L‫א‬‫א‬W‫א‬ ‫א‬‫א‬ J
‫ א‬L ‫א‬L  K

‫א‬L‫א‬‫א‬‫א‬W‫א‬‫א‬ J
  ‫ א‬ ‫ א‬L‫א‬
‫א‬‫א‬   ‫א‬ K

‫ א‬L ‫א‬

 W‫א‬‫א‬
 -

July 26, 2009 Copyrights 2009 Samir Omran 113

 K‫א‬
    ‫ א‬ ‫א‬‫א‬‫א‬‫א‬
‫ א‬‫א‬ J 

K‫א‬ ‫א‬‫א‬ J 
KEH JF‫א‬‫א‬،‫א‬‫א‬
         
 –  

July 26, 2009 Copyrights 2009 Samir Omran 114

 K 
    W‫א‬‫א‬‫א‬
  ‫ א‬‫א‬‫ א‬J

K‫א‬‫א‬‫א‬‫א‬‫א‬ J

‫א‬،،‫א‬‫א‬‫א‬‫א‬ J

‫א‬،‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬
 

July 26, 2009 Copyrights 2009 Samir Omran 115

 W‫א‬‫א‬‫א‬‫א‬ J
K
 87000   ‫א‬‫א‬‫א‬‫א‬
‫ א‬ ‫ א‬  ‫ א‬ ‫א‬
K73000‫א‬‫א‬‫א‬‫א‬
14000 ‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 116

 ‫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 J
K    J
‫ א‬‫א‬‫ א‬ ‫ א‬‫א‬‫ א‬   J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
    – ‫א‬‫א‬‫א‬
 J J J J J J J J J J J J J J J Z ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 117

 ‫א‬‫א‬‫א‬


‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬

12000 2000 J 10000 ‫א‬‫א‬‫א‬
385000 120000 J 265000 ‫א‬‫א‬‫א‬
340000 20000 320000 ‫א‬‫א‬‫א‬
   
57000 3000 J 60000 

July 26, 2009 Copyrights 2009 Samir Omran 118

 ‫א‬‫א‬‫א‬


‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬

12000  2000 10000 ‫א‬‫א‬‫א‬
385000 120000 265000 ‫א‬‫א‬‫א‬
340000  20000 320000 ‫א‬‫א‬‫א‬
   
57000 3000 60000 

July 26, 2009 Copyrights 2009 Samir Omran 119

 ‫א‬‫א‬‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 120

 K‫א‬    ‫א‬‫א‬ J
K ‫א‬‫א‬ J

‫א‬‫א‬‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 121

 E‫א‬F 

E‫א‬F

E‫א‬F 

20 J17 ‫א‬‫א‬
 ‫ א‬   ‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 122

 ‫א‬‫א‬
 ‫ א‬ ‫ א‬   
   

‫א‬ 
‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 123

 ‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
‫ א‬ ‫ א‬‫ א‬       

ABC ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ 
K‫א‬‫א‬‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 81

 2 ‫א‬
 
  ‫ א א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬
1
‫א‬

C
Cost Driver
D i .... 
‫א‬‫א‬‫א‬
‫א‬
3 ‫א‬
‫א‬‫א‬
‫אא‬

‫א‬
‫א‬‫א‬ ........

July 26, 2009 Copyrights 2009 Samir Omran 82

 ‫א‬
‫א‬‫א‬‫א‬
4   ‫ א א‬
‫א‬‫א‬

‫א‬‫א‬‫א‬
‫ א‬‫א‬ ‫א‬
‫א‬ ....
‫א‬
‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬ ‫א‬ ‫א‬

‫א‬
‫אא‬
 

........

July 26, 2009 Copyrights 2009 Samir Omran 83

 ‫א‬
‫א‬‫א‬‫א‬
5   ‫ א א‬
‫א‬‫א‬

‫א‬‫א‬‫א‬
‫א‬‫א‬
  ‫א‬
‫א‬ ....
‫א‬
‫א‬‫א‬‫א‬

 ‫א‬ ‫א‬

‫א‬‫א‬
‫אא‬
 

........

July 26, 2009 Copyrights 2009 Samir Omran 84

 ‫א‬‫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
‫אא‬
 
........
........
 ‫ א‬ ‫ א‬ 
‫א‬‫א‬


July 26, 2009 Copyrights 2009 Samir Omran 85

 K‫א‬ J1
K‫א‬‫א‬‫א‬‫א‬،‫א‬،‫א‬
       J2
K،‫א‬‫א‬ J3
KE– ‫א‬FK‫א‬‫א‬‫א‬ J4
KE– FK‫א‬‫א‬‫א‬
 J5

July 26, 2009 Copyrights 2009 Samir Omran 86

 ‫א‬
  
 
  
 
 ‫א‬

‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬
%100 %50 %20 %10 %20 8600 ‫א‬
%60 %30 %10 %10 12900 
%100 %100  ‫א‬
3300 
%100 %100 1200 
%100 %10 %80 %5 %5 790 
‫א‬
‫א‬
July 26, 2009 Copyrights 2009 Samir Omran 87
  ‫א‬
‫א‬ 4‫א‬
‫א‬ 3 ‫א‬
‫א‬ 2 ‫א‬
‫א‬ 1 ‫א‬
‫א‬ ‫א‬
 ‫א‬
%100 %20 %70 %10 14600 
%100 %50 %30 %20 46200 

%100 %100 2400 
%100 %55 %10 %35 4800  
%100 %10 %80 %10 19700 
‫א‬

  ‫ א‬

‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 88

 E‫א‬F‫א‬‫א‬
KK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫ א‬‫א‬‫ א‬ ‫ א‬‫א‬ ‫א‬‫ א‬

Activity Cost Drivers

‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ 
K‫א‬‫א‬K‫א‬‫א‬‫א‬
E ،،،‫א‬،،،
EKKKK      ‫ א‬       F

Activityy Cost Driver Rate

‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬

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 W‫א‬‫א‬
‫א‬  ‫ א‬
،‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫א‬
      

K ‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫ א‬ ‫ א‬‫א‬ ‫א א‬  J

،‫א‬‫א‬‫א‬‫א‬
  ‫ א‬      ‫ א‬     ‫ א‬ ‫א‬
K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬

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July 26, 2009 Copyrights 2009 Samir Omran 91
 K‫؟‬ J

‫א‬‫א‬‫א‬
،،‫א‬‫א‬ W  ‫א‬
K،،

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 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J1
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J2
          J3
‫א‬‫א‬‫א‬‫א‬
E
 ‫א‬‫א‬FK‫א‬‫א‬‫א‬
KE‫א‬‫א‬‫א‬‫א‬
‫א‬‫ א‬  ‫א‬‫ א‬F  EE‫א‬
‫ א‬F 
  J4
‫א‬‫א‬‫א‬‫א‬W‫א‬ J5
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫ א‬       ‫א‬   ‫א‬  ‫ א‬ ‫א‬‫ א‬ 
K‫א‬‫א‬‫א‬

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 ‫א‬‫ א‬‫א‬ 
‫א‬‫א‬‫א‬ 
  
‫א‬،‫א‬‫א‬‫א‬‫א‬ J1
‫ א‬‫ א‬    
‫א‬‫א‬ J2
K‫א‬‫א‬‫א‬‫א‬‫א‬ J3
K‫א‬‫א‬
  J4
K‫א‬‫א‬ J5
‫א‬‫א‬‫א‬‫א‬‫א‬ J6
K  L  L L  J7

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 K‫א‬‫א‬‫א‬
‫ א‬‫ א‬  ‫ א‬  J
K‫א‬ J
K‫א‬،‫א‬،‫א‬‫א‬
      J
K‫א‬‫א‬‫א‬ J

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 Break Even Point‫א‬
‫؟‬  ‫א‬
‫؟‬  

WW

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫ א‬   
‫א‬

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 K ‫א‬ J1

  
K‫א‬ J2
‫א‬
K‫א‬‫א‬ J3

July 26, 2009 Copyrights 2009 Samir Omran 97

 ‫א‬
‫א‬‫א‬
    ‫ א‬‫ א‬
‫א‬Z‫א‬‫א‬

‫א‬‫ א‬H ‫א‬‫ א‬Z ‫א‬

E‫א‬‫א‬ ‫ א‬‫א‬F H ‫א‬‫א‬

‫א‬‫ א‬C‫א‬‫א‬ ‫ א‬‫א‬Z‫א‬
‫ א‬ C ‫א‬‫א‬‫א‬
‫ א‬‫א‬‫ א‬

KECFHZC

‫أ‬
=‫ع‬
‫س–تم‬
July 26, 2009 Copyrights 2009 Samir Omran 98
 ‫ﺳﻠﻮك اﻟﺘﻜﺎﻟﻴﻒ اﻟﻜﻠﻴﺔ‬
1800
1600
1400
1200
1000
800 Cost
600
400
200
0
0 100 200 300 400 500

July 26, 2009 Copyrights 2009 Samir Omran 41

 E‫א‬‫א‬ C ‫א‬‫א‬F H ‫א‬‫ א‬Z ‫א‬
  F H рZ 
EE  C  

6000 Z  

   
40Z‫א‬‫א‬
500 Z ‫א‬
‫א‬ ‫א‬ ‫א‬

‫؟‬‫א‬‫א‬
  
July 26, 2009 Copyrights 2009 Samir Omran 42
 ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬

9 900 0300 = 3 ×100 600 100

4.2 2100 1500 = 3 × 500 600 500
3.6 3600 3000 = 3 ×1000 600 1000
33
3.3 6600 6000 = 3 ×2000 600 2000
3.2 9600 9000 = 3 × 3000 600 3000
3.12 15600 15000 = 3 × 5000 600 5000

July 26, 2009 Copyrights 2009 Samir Omran 43

 10
9
8
7
6
5
4 ‫آﻠﻔﺔ اﻟﻜﺘﺎب‬
3
2
1
0
0 1000 2000 3000 4000 5000 6000

July 26, 2009 Copyrights 2009 Samir Omran 44

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ ‫א‬

3150 81000 W‫א‬‫א‬


3450 84000
3600 93000
3500 87000 ‫א‬
‫א‬
2250 66000 
2550 75000

July 26, 2009 Copyrights 2009 Samir Omran 45

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

W‫א‬‫א‬

‫א‬‫א‬
‫א‬‫א‬ ‫א‬
930003600 
 
660002250 3150 81000
3450 84000
‫א‬‫א‬ 3600 93000
 _____________Z‫א‬‫א‬
3750 87000
‫א‬‫א‬
2250 66000

20Z ______
27000 Z‫א‬‫א‬ 2550 75000

1350

July 26, 2009 Copyrights 2009 Samir Omran 46

 ‫ א‬‫ א‬
‫א‬‫א‬
E‫א‬‫א‬ ‫ א‬‫א‬F H ‫א‬‫א‬
‫א‬‫ א‬ C ‫א‬‫א‬ ‫ א‬‫ א‬Z ‫א‬
‫ א‬
ECFHрZ

Z   

20 ZZ ‫א‬‫א‬
 ‫ א‬‫א‬
3600Z‫א‬ ‫א‬
93000 ZZ 
   
‫؟‬‫א‬‫א‬
 

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 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

100000
90000
80000
70000
6
60000 W‫א‬‫א‬
‫ א‬‫א‬
50000 ‫א‬
40000
30000
20000
10000
0
0 1000 2000 3000 4000

July 26, 2009 Copyrights 2009 Samir Omran 48

 ‫א‬‫א‬‫א‬‫א‬

K‫א‬‫ א‬J  ،‫א‬‫ א‬J

K‫א‬‫א‬ J، ‫א‬‫א‬ J

July 26, 2009 Copyrights 2009 Samir Omran 49

  

   

July 26, 2009 Copyrights 2009 Samir Omran 50

 ‫א‬‫א‬ J1
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬

CCC‫א‬
CCC ‫א‬
CCC    K
CCC
____  K
CCCC‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 51

 ‫א‬‫א‬ J2
K‫א‬‫א‬‫א‬‫א‬
K‫א‬
 ‫א‬‫א‬

CCC‫א‬
CCC 
   ‫א‬
KCCC
____K
CCCC ‫א‬
‫ א‬

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  ‫א‬‫א‬ J3
،‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬

CCC‫א‬
CCC‫א‬
KCCC   
   
KCCC
____  K
CCCC ‫א‬

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  ‫א‬‫א‬ J3

CCC‫א‬
CCC‫א‬
KCCC
CCC  
  
      
KCCC
____K
CCCC ‫א‬

    2400 ‫א‬

،  ‫ א‬     600 ‫א‬
  ‫ א‬   
600‫א‬‫א‬‫א‬‫א‬،1800‫א‬‫א‬

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 ‫א‬‫א‬ J4

‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬،‫א‬

CCC‫א‬
CCC‫א‬
KCCC   
   
KCCC
____  K
CCCC ‫א‬

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 ‫א‬‫א‬‫א‬
 36 ‫א‬
K‫א‬‫א‬،‫א‬‫א‬‫א‬

CCCE‫א‬F‫א‬‫א‬‫א‬
CCC ‫א‬
CCC ‫א‬
CCC ‫א‬
CCCC ‫ א‬
‫א‬

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July 26, 2009 Copyrights 2009 Samir Omran 57
 ‫א‬

  
‫א‬
 ‫ א‬E‫א‬‫א‬F‫א‬
‫ א‬ W
 ‫א‬
‫א‬
K‫א‬K

‫א‬E‫א‬FEFEF

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 ‫א‬‫א‬‫א‬
 ‫א‬   ‫א‬ ‫א‬

‫א‬‫א‬‫א‬

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 K‫א‬‫א‬‫א‬ J

K‫א‬،‫א‬‫א‬‫א‬‫א‬
 ‫א‬    ،‫ א‬  ‫ א‬‫א‬‫ א‬J
K،،،‫א‬‫א‬‫א‬ J

K‫א‬‫א‬‫א‬‫א‬‫א‬ J

K‫א‬‫א‬،‫א‬‫א‬‫א‬
 J

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 W‫א‬
K‫א‬‫א‬‫א‬

W‫א‬
K‫א‬‫א‬

W‫א‬
K‫א‬‫א‬‫א‬‫א‬
           
W‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
    ‫ א‬ ‫ א‬‫ א‬  ‫ א‬‫ א‬   
W‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫ א‬‫ א‬     ‫ א‬   ‫ א‬ ‫ א‬ 
July 26, 2009 Copyrights 2009 Samir Omran 61
 ‫א‬‫א‬

‫א‬
  ‫ א‬         W‫א‬‫א‬
‫א‬‫ א‬  
K‫א‬‫א‬‫א‬‫א‬‫א‬K

‫א‬W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
           K

‫א‬‫א‬‫א‬‫א‬‫א‬
‫ א‬  ‫א‬ ‫א‬‫ א‬ ‫ א‬  WABC 
 
‫א‬‫א‬،‫א‬K

July 26, 2009 Copyrights 2009 Samir Omran 62

 K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬

،‫א‬F ‫א‬‫א‬‫א‬
K E،

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 ‫א‬‫א‬ ‫א‬
1 ‫א‬‫א‬
‫א‬‫א‬
 
 2 

‫א‬
‫א‬‫א‬
 
‫א‬ 3   




4 
   

July 26, 2009 Copyrights 2009 Samir Omran 64

 ‫א‬‫א‬
‫ א‬‫א‬
‫א‬ .1
K‫א‬
‫ א‬    ‫אא‬
   .22
K     ‫א‬    .3

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 256‫א‬‫א‬
‫א‬
‫א‬‫א‬ ‫א‬‫א‬
‫א‬
 ‫ א‬
   ‫ א‬
‫א‬
‫א‬‫א‬ ‫א‬‫א‬

    
 

   ‫א‬
‫א‬


‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 66

 ‫א‬
 
W‫א‬W
W‫א‬

W ‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

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 ‫א‬
W‫א‬‫א‬
W  W ‫א‬ 
W           W  ‫א‬
‫א‬ ‫א‬  ‫א‬

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 ‫א‬‫א‬‫א‬
  L

 
K‫א‬
  ‫א‬
 L 2400
K‫א‬‫א‬L6300
 L 4000
EF

12700 12700

July 26, 2009 Copyrights 2009 Samir Omran 69

 ‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ J1
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬L2500
‫א‬‫א‬‫א‬‫א‬L2500
K‫א‬‫א‬‫א‬‫א‬

K‫א‬‫א‬‫א‬
‫ א‬ ‫ א‬‫א‬L
  1200
‫א‬‫א‬L1200
28‫א‬‫א‬‫א‬‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 70

 ‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ J2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
           

‫א‬‫א‬‫א‬
‫א‬  ‫ א‬‫א‬L
  7300
K‫א‬‫א‬L7300
28 ‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 71

 ‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ J3
‫א‬‫א‬‫א‬‫א‬K
‫א‬
   ‫א‬

‫א‬L 2500

E‫א‬‫א‬‫א‬F‫א‬‫א‬L 500
E‫א‬‫א‬ ‫ א‬‫ א‬L  700
‫ א‬ ‫א‬F ‫א‬‫א‬
K‫א‬‫א‬‫א‬L 1300
K‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬‫א‬

E‫א‬F ‫א‬‫א‬‫א‬‫א‬‫א‬ J4
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
  


‫א‬‫א‬‫א‬  2500
‫ א‬ ‫ א‬ ‫ א‬L
‫א‬L2500
E‫א‬F ‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬ J5
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
 ‫ א‬ ‫א‬  ‫א‬

‫א‬‫א‬‫א‬L 7300
K‫א‬‫א‬L7300
28 ‫א‬
‫ א‬   

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 ‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬ J6
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K –  – ‫א‬

‫א‬‫אא‬‫א‬L 3600
K‫א‬‫א‬‫א‬L3600
K ‫א‬‫א‬
 

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 ‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ J7
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬


‫א‬‫א‬L 2500
‫א‬‫א‬‫א‬L2500
‫א‬‫א‬
‫ א‬‫ א‬  

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 ‫א‬‫א‬‫א‬

‫א‬
 ‫ א‬ ،‫ א‬
‫א‬،‫א‬

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 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬
K‫א‬‫א‬،‫א‬‫א‬‫א‬ J1

  ‫ א‬  ، ‫ א‬‫א‬   J2

K‫ א‬L‫א‬L‫א‬،‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ J3

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 3 2 1
9400 26980 12600 K J1

7060 7100 7200 ‫א‬‫א‬‫א‬ J2

1.40 3.80 1.75 ‫א‬ J3

6.95 = 1.4 + 3.8 + 1.75 ‫א‬ J4

July 26, 2009 Copyrights 2009 Samir Omran 79

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Samir Omran

July 26, 2009 Copyrights 2009 Samir Omran 80

 K ‫א‬
‫ א‬ ‫א‬ ،   ‫א‬
 ‫א‬، K‫א‬‫א‬‫א‬
‫ א‬‫ א‬‫א‬ ‫ א‬‫א‬‫א‬
‫א‬‫א‬‫א‬

K‫א‬‫א‬‫א‬‫א‬‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 2

July 26, 2009 Copyrights 2009 Samir Omran 3
       ‫א‬ ‫א‬
K‫א‬‫א‬‫א‬L‫א‬‫א‬
K‫א‬‫א‬،‫א‬‫א‬
‫ א‬‫א‬ ، ‫ א‬‫ א‬.  ‫א‬
‫א‬ 


K‫א‬،‫א‬ ‫א‬ 1
K‫א‬‫א‬ J،‫א‬‫א‬ JW‫א‬
K‫א‬‫א‬
‫ א‬‫ א‬J ،
، ‫א‬
‫א‬‫א‬
‫ א‬J
،‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬
KABC ‫א‬
‫א‬ 2
،‫ א‬ ،‫ א‬  ،‫א‬
،‫א‬،‫א‬ ،‫ א‬،‫א‬‫א‬
،‫ א‬‫א‬
K‫א‬‫א‬،‫א‬،‫א‬
K‫א‬‫א‬،‫א‬‫א‬‫א‬
K‫א‬،‫א‬‫א‬،‫א‬
           
‫א‬ 3
K‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬
K‫א‬‫א‬‫א‬L‫א‬‫א‬L‫א‬‫א‬L‫א‬‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 4

 ‫א‬o 10 min Icebreaker
‫א‬‫א‬
‫א‬‫א‬o
‫א‬‫א‬o
K3‫א‬ •
‫א‬o
   ‫ א‬‫ א‬  ‫ א‬ ‫ א‬ ‫ א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬o
K‫א‬‫א‬‫א‬ •
‫א‬o
  ‫א‬o
‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬
‫ א‬  ‫א‬ ‫ א‬ ‫א‬‫• א‬
‫א‬o ‫א‬‫א‬ •
K‫א‬
‫א‬
o

July 26, 2009 Copyrights 2009 Samir Omran 5

 K‫א‬‫א‬ J
K ‫א‬‫א‬
‫א‬‫ א‬ ‫ א‬  ‫א‬
‫ א‬  
  J
K‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬،‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫ א‬J
W‫א‬ J
K‫ א‬‫ א‬J ‫א‬‫ א‬J
K‫א‬‫א‬‫א‬‫ א‬ -
‫א‬،‫א‬K‫א‬‫א‬-
K‫א‬
  
 ،‫א‬
  J

July 26, 2009 Copyrights 2009 Samir Omran 6

 ‫א‬

‫א‬

،‫א‬‫א‬
         J
،‫א‬ -
، -
K‫א‬‫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K

‫א‬‫א‬‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 7

 ‫א‬

‫א‬‫א‬

K‫א‬‫א‬‫א‬W‫א‬ J
K‫א‬‫א‬W‫א‬‫א‬ J
K
  ‫א‬
‫ א‬    ‫א‬‫א‬
  ‫א‬‫ א‬     ‫א‬‫א‬
 ‫ א‬    ‫ א‬J

K   ‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J

K‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬ J
K‫א‬ W‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫א‬ J ‫א‬‫א‬ J ،‫א‬‫א‬‫א‬ J

July 26, 2009 Copyrights 2009 Samir Omran 8

 Cost Management ‫א‬‫א‬


W‫א‬‫ א‬‫א‬‫א‬  ‫א‬

K‫א‬‫א‬‫א‬‫א‬ J
‫א‬‫א‬
K‫א‬‫א‬‫א‬
 ‫ א‬J  K‫א‬‫א‬
 J
K‫א‬‫א‬‫א‬‫א‬ J K‫א‬‫א‬ J ‫א‬
 

W، ‫א‬‫א‬  ‫א‬

K‫א‬‫א‬ J ‫א‬
  K‫א‬‫א‬،‫א‬‫א‬
K‫א‬       J
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
  ‫א‬
‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 9

 ‫ א‬   ‫ א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

K‫א‬-
KE‫א‬‫א‬‫א‬
    F ‫א‬
    -

K ‫א‬-
KEE‫א‬‫א‬
 ‫א א‬ 
 F ‫א‬‫א‬
 ‫א‬ ‫ א‬-

KE‫א‬‫א‬F‫א‬‫א‬‫א‬-

July 26, 2009 Copyrights 2009 Samir Omran 10

    
‫א‬‫א‬
  

‫א‬‫א‬ 
‫א‬ ‫ א‬
‫א‬
 ‫א‬
 ‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 11

 ‫א‬ •   ‫א‬‫א‬ ‫א‬

    
 
• ‫א‬‫א‬ 
‫א‬
‫א‬

• ‫א‬‫א‬‫א‬
‫א‬

• ‫א‬‫א‬‫א‬
‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ 1

‫א‬‫א‬،،   
‫א‬‫א‬،‫א‬‫א‬

K‫א‬‫א‬‫א‬
‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 13

 ‫א‬‫א‬ 2 
  
‫א‬،‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
K‫؟‬‫א‬‫א‬‫א‬‫א‬
         
   ‫א‬ ‫א‬

‫ א‬ 

‫א‬
K‫א‬‫א‬‫א‬، J١
K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ J٢
K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
   J٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٤
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬
     3
W،‫א‬‫א‬‫א‬‫א‬‫א‬
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬ J١
‫؟‬‫؟‬‫א‬‫א‬‫א‬
  J٢
‫؟‬‫א‬‫א‬ J٣
‫؟‬،‫א‬ J٤

   
 
W‫א‬ 
‫א‬‫א‬‫א‬
  K‫א‬‫א‬‫א‬ J١ ‫א‬
K،  K
،‫א‬‫א‬،‫א‬‫א‬ J٢
K‫א‬  K
K‫א‬‫א‬‫א‬‫א‬‫א‬ J٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٤
K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ J٥

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 ‫א‬‫א‬‫א‬ 4


  
‫א‬
‫א‬
  

 ‫א‬
‫א‬‫א‬
 ‫א‬ 
K‫א‬‫א‬،‫א‬‫א‬ 
‫א‬،‫א‬‫א‬‫א‬
‫א‬
K‫א‬‫א‬‫א‬
   ‫ א‬     ‫ א‬ ‫א‬

W
K،‫א‬‫א‬‫א‬،‫א‬‫א‬ J١
K‫א‬
  ‫א‬
 ‫ א‬W‫א‬
 ‫א‬ ‫א‬
  
  
 ‫א‬
    J٢
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ J٣

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 ‫א‬‫א‬‫א‬
 ‫ א‬   ‫ א‬ ‫ א‬ ‫א‬
 ‫ א‬
 

‫ א‬
‫א‬ ‫ א‬‫א‬
‫א‬‫א‬ ‫ א‬
‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫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 
K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬
‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬،‫א‬
‫ א‬‫א‬ ،‫ א‬
‫א‬‫א‬‫א‬
،‫א‬‫א‬ 
‫א‬‫א‬‫א‬ ‫א‬
K ‫א‬‫א‬‫א‬
‫ א‬‫א‬‫ א‬ 

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 ‫א‬‫א‬‫א‬‫א‬
1
‫א‬ ‫א‬‫א‬ ‫א‬
‫א‬، ‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬ ‫א‬
K‫א‬،‫ א‬K‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ‫ א‬

2

‫א‬ ‫א‬‫א‬
‫א‬
‫א‬‫א‬ ‫א‬
K‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬،‫א‬ ‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 19

 ‫א‬‫א‬‫א‬‫א‬ 3

‫א‬ ‫א‬‫א‬ ‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬

K‫א‬‫א‬‫א‬‫א‬  ‫א‬

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 ‫א‬‫א‬‫א‬ ‫ א‬
4
‫א‬ ‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬ 
E‫א‬F‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬
،
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
K‫א‬
K ‫א‬‫א‬
‫ א‬‫א‬  

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 ‫א‬‫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

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 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

1
K‫ א‬‫ א‬‫א‬
      ‫א‬  
K‫א‬‫א‬‫א‬‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 23

 ‫א‬   ‫א‬    2
‫ א‬  ‫א‬ ‫ א‬ 
K‫א‬‫א‬‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 24

 ‫א‬‫א‬‫א‬‫א‬
‫ א‬ ‫ א‬   ‫א‬
 ‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬   ‫א‬ 
3
 
K ‫ א‬‫ א‬  ‫א‬ ‫א‬

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 ‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫ א‬ ‫ א א‬‫ א‬     ‫ א‬ ‫א‬
4
‫א‬‫א‬‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬
K‫א‬

July 26, 2009 Copyrights 2009 Samir Omran 26

 ‫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

July 26, 2009 Copyrights 2009 Samir Omran 27

 ‫א‬
 
‫؟‬‫א‬

‫ﺧﺪﻣﺎت‬
‫أﺟﻮر اﻟﻌﻤﻞ‬
‫أﺧﺮى‬

‫اﻟﻤﻮاد اﻟﺨﺎم‬

July 26, 2009 Copyrights 2009 Samir Omran 28

  ‫ א‬  
‫א‬
،‫א‬
،    ‫ א‬  W  
.‫א‬

K‫א‬‫א‬ J1
K‫ א‬‫ א‬J2
K ‫ א‬ ‫א‬‫ א‬J3
K‫א‬‫א‬‫א‬ J4
 ‫ א‬ ‫א‬
‫א‬  ‫ א‬ ‫א‬‫א‬
‫ א‬    ‫ א‬J5

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 ‫א‬‫א‬‫א‬ 1
K‫א‬‫א‬،‫א‬،‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

Other Cost Labor Cost Material Cost

     

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 ‫ א‬‫א‬‫א‬
2
   ‫א‬  

 ‫א‬
‫א‬ ‫א‬
‫א‬ ‫ א‬‫א‬
‫א‬‫א‬  ‫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

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 ‫א‬ ‫א‬‫א‬
3
L L‫א‬
     ‫א‬
 

 
Indirect Cost Direct Cost

‫א‬
‫א‬    
    
  

   ‫א‬
‫א‬
  

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 ‫א‬ ‫א‬‫א‬
4
   
E
  F Fixed Cost Variable Cost

400 300 200 100 ‫א‬ 400 300 200 100 ‫א‬
400 400 400 400 ‫א‬‫א‬ 1200 900 600 300 ‫א‬‫א‬
‫א‬ ‫א‬
1 1.33 2 4 ‫א‬‫א‬ 3 3 3 3 ‫א‬‫א‬

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 5
‫א‬
     ‫ א‬ 
‫א‬‫א‬‫א‬

 


 
   
  
‫א‬‫א‬‫א‬‫א‬ ‫א‬

‫א‬‫א‬
C ‫א‬‫א‬‫ = א‬‫א‬‫א‬‫א‬
‫א‬‫א‬

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 Welcome to

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Samir Omran

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 K‫א‬ J
   
K‫א‬‫א‬ J
K‫א‬  J
K‫א‬‫א‬‫א‬ J
‫ א‬‫ א‬J ،‫א‬‫א‬
K‫א‬‫א‬ ،‫ א‬‫ א‬J
K‫א‬‫א‬ J، ‫א‬‫א‬ J

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 ‫א‬‫א‬‫א‬

W‫א‬‫א‬
     J
   J
 J

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   ‫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

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 Fixed Cost
400

300
Fixed Cost
200

100

0
100 200 300 400

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 ‫ﺳﻠﻮك اﻟﺘﻜﺎﻟﻴﻒ اﻟﻤﺘﻐﻴﺮة‬
1600
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Cost
600
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0
0 100 200 300 400 500 600

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