 ‫א‬‫א‬‫א‬

ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬


 ‫א‬

١٥٣
 ١٥٣ ‫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
W‫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   
 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
 K‫א‬‫א‬‫א‬‫א‬‫א‬

   W    ‫א‬ ‫א‬  ‫א‬    ‫א‬
 K‫א‬

 ‫א‬‫א‬‫א‬‫א‬      
 ١٥٣ ‫א‬

‫א‬‫א‬ 


 ،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 W،
‫א‬،‫א‬‫א‬‫א‬ ? ‫א‬‫א‬?
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬
J ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
J  ‫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 ‫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W
 ‫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‫א‬،‫א‬،‫א‬،‫א‬‫א‬
K ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬
،‫א‬،‫א‬‫א‬‫א‬W ‫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W
 ‫א‬‫א‬ ‫א‬‫א‬‫א‬K
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٥٣ ‫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
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬

١
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬‫א‬ 

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬●
 K‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J

 W‫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‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬

 J W‫א‬●
 K‫א‬‫א‬‫א‬ J
K‫א‬ J
K‫א‬‫א‬‫א‬‫א‬‫ א‬J
K J
K‫א‬‫א‬‫א‬‫ א‬J
K‫א‬ J
K‫א‬‫א‬‫א‬‫א‬‫א‬ J




-١-
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬‫א‬ 

 W
 ‫א‬‫א‬،‫א‬‫א‬
،  ، ‫א‬
KKKKKKKKKKKK‫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‫א‬
 Larson
No Body wants Inventory but everyone wants service which it gives
 W‫א‬
،‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬
 K‫א‬‫א‬
 W‫א‬W 
 J W‫א‬‫א‬‫א‬
،KKKKKKKK، ‫א‬‫א‬،،W ‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
 K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 K‫א‬‫א‬

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬‫א‬ 

 K‫א‬‫א‬‫ א‬J ٤
 W‫א‬‫א‬W 
-:‫ﺒﻴﻨﻤﺎ ﻴﺒﺭﺯ ﺃﺴﺒﺎﺏ ﻭﺠﻭﺩ ﺇﺩﺍﺭﺓ ﺍﻟﻤﺨﺎﺯﻥ ﻓﻴﻤﺎ ﻴﻠﻲ‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 K‫א‬‫א‬‫א‬‫ א‬J ٤
 W‫א‬‫א‬‫א‬W 
 ‫؟‬‫א‬‫א‬‫א‬‫א‬
 KE،‫א‬،،F‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫œ א‬
 K‫א‬‫א‬ œ
 W‫א‬‫א‬‫א‬W ‫א‬
 WE‫א‬،‫א‬،‫א‬،‫א‬،‫א‬F‫א‬‫א‬
 K œ
 K‫א‬‫א‬‫א‬L‫œ א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬
 K‫א‬E‫א‬‫א‬F‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬ œ
 W‫א‬‫א‬‫א‬W 
 KE‫א‬،،F‫א‬‫ א‬J
 K‫א‬‫א‬‫א‬،‫א‬‫א‬‫ א‬J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J
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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬‫א‬ 

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬، J
 W‫א‬W 
‫א‬،  ،‫א‬
 W‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫ א‬J ١
،‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬ •
‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬W‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 K‫א‬‫א‬‫א‬W‫א‬ •
،‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬ •
 K‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٤
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬ G
 K ‫א‬
 G
 K‫א‬‫א‬   ‫א‬G
 J W‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥
 K‫א‬،
 ‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G
 J W‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬‫א‬ 

 W‫א‬ E١F

 ‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W‫א‬ E٢F
‫א‬،‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ E٣F
‫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 E٤F
‫א‬‫א‬، ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ E٥F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬
 W‫א‬‫א‬ E٦F
‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ E٧F
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
E‫א‬–‫א‬‫א‬–‫א‬‫א‬F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬،‫א‬

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬‫א‬ 

 W‫א‬ E٨F
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬،‫א‬E  F
 K‫א‬‫א‬‫א‬‫א‬،
 W‫א‬ E٩F
،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬،
 W‫א‬‫א‬‫א‬W 
 K‫א‬‫א‬‫א‬‫א‬W‫ א‬J
 K‫א‬‫א‬‫א‬W J
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W J
 W‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬ J
 K‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬ J
 K‫א‬ J


-٦-
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬‫א‬ 


 ‫א‬ ‫א‬ ‫א‬‫א‬

‫א‬ 

 ‫א‬
 ‫א‬ 

 ‫א‬  

‫א‬

‫א‬ 

‫א‬
L
 
 ‫א‬
‫א‬  L 

‫א‬ 
 ‫א‬
 
‫א‬


E١F

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-٧-
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬‫א‬ 

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬●
 J W‫א‬E٢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‫א‬‫א‬

‫א‬‫א‬‫א‬  ‫א‬‫א‬
 ‫א‬ 


 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬


 E٢F
 ‫א‬‫א‬‫א‬‫א‬‫א‬



-٨-
 ‫א‪‬א‪‬‬ ‫‪١٥٣‬‬ ‫א‪‬‬
‫‪‬א‪‬א‪‬‬ ‫א‪‬א‪‬‬ ‫‪‬‬

‫●‪‬א‪‬א‪‬א‪‬א‪‬א‪‬א‪‬א‪E٣F‬א‪ W‬‬
‫‪ ‬‬
‫‪‬‬
‫اﻟﻤﻮاد اﻟﺨﺎم ‪ -‬ﻧﺼﻒ اﻟﻤﺼﻨﻌﺔ –‬
‫إدارة اﻟﻨﺘﺎج‬ ‫ﻗﻄﻊ اﻟﻐﻴﺎر ‪ -‬اﻟﻤﻮاد ﻟﻼﺳﺘﺨﺪﻣﻴﺔ ‪-‬‬ ‫‪‬‬
‫اﻵﻻت واﻟﻤﻌﺪات‪.‬‬
‫‪‬‬
‫‪‬‬
‫إدارة اﻟﺘﺴﻮﻳﻖ‬ ‫اﻟﻤﻮاد ﻟﻼﺳﺘﺨﺪﻣﻴﺔ واﻷﺟﻬﺰة‬
‫) اﻷدوات اﻟﻜﺘﺎﺑﻴﺔ – اﻷﺛﺎث إﻟﺦ (‬ ‫‪‬‬
‫‪‬א‪ ‬‬
‫‪‬‬
‫‪‬‬
‫اﻟﻤﻮاد ﻟﻼﺳﺘﺨﺪﻣﻴﺔ واﻷﺟﻬﺰة‬
‫اﻹدارة اﻟﻤﺎﻟﻴﺔ‬
‫) اﻷدوات اﻟﻜﺘﺎﺑﻴﺔ – اﻷﺛﺎث إﻟﺦ (‬ ‫‪‬‬
‫‪‬‬
‫א‪ ‬‬
‫‪‬‬
‫اﻟﻤﻮاد ﻟﻼﺳﺘﺨﺪﻣﻴﺔ واﻷﺟﻬﺰة‬
‫إدارة اﻟﻤﻮارد‬
‫)اﻷدوات اﻟﻜﺘﺎﺑﻴﺔ – اﻷﺛﺎث‪ ...‬إﻟﺦ(‬
‫‪‬‬
‫اﻟﺒﺸﺮﻳﺔ‬
‫‪‬‬
‫‪‬‬
‫‪‬‬
‫اﻟﻤﻮاد اﻻﺳﺘﺨﺪاﻣﻴﺔ ‪ -‬اﻟﻤﻌﺪات ‪-‬‬
‫إدارة اﻟﻤـﻮاد‬ ‫واﻷﺟﻬﺰة‬ ‫‪‬‬

‫‪E٣F ‬‬

‫‪‬א‪‬א‪‬א‪‬א‪‬א‪‬א‪‬‬

‫‪-٩-‬‬
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬‫א‬ 

 WE١F●
‫א‬‫א‬‫א‬
 ، ‫א‬‫א‬‫א‬L‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،

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  ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬

٢
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

W‫א‬‫א‬‫א‬‫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‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
K‫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‫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،‫א‬‫א‬‫א‬‫א‬‫א‬

 J W‫א‬●
 K‫א‬‫א‬‫א‬‫א‬ J
K‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ J
K‫א‬‫א‬‫א‬‫א‬ J

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

 W
‫א‬‫א‬‫א‬
–‫א‬‫א‬،E ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬F،‫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
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
 K‫א‬‫א‬‫א‬

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

 >>KKKKKKKKKKKKKKKKKKK‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 ‫؟‬‫א‬
 ‫؟‬‫א‬ œ
 ‫؟‬K‫א‬ œ
 ‫؟‬ œ
‫؟‬‫א‬‫א‬ œ
 ‫؟‬‫א‬ œ
 ‫؟‬‫א‬ œ
 ‫؟‬‫א‬ œ

K‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W 
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬

 K‫؟‬KKKKKK
‫א‬ 
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
 K‫א‬‫א‬W‫א‬‫א‬‫ א‬J ١
 K‫א‬‫א‬‫א‬‫א‬W‫א‬‫ א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬ J ٣

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫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‫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
 K‫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‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬
 ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫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
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬ ‫א‬‫א‬W ‫א‬ J ١
‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

 ‫א‬W ‫א‬ J ٢
‫א‬ ‫א‬ ‫א‬
  ‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬
  ‫א‬K‫א‬  W  J ٣
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W  J ٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬ J ٥
K‫א‬‫א‬‫א‬،‫א‬

 W‫א‬‫א‬‫א‬‫א‬W 
‫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
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬ J ١
‫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
 K‫א‬‫א‬‫א‬‫א‬

- ١٥ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

 W‫א‬‫א‬‫א‬ J ٢

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫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 J ٣
  ‫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
 W‫א‬ J ٤
،‫א‬‫א‬،‫א‬
 
‫א‬‫א‬ ‫א‬،‫א‬
، 
 ‫א‬،‫א‬‫א‬
 K‫א‬‫א‬
،‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ،‫א‬‫א‬
 K‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K
 ‫א‬

- ١٦ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

 W‫א‬‫א‬‫א‬‫א‬ J ٥
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬،‫א‬
‫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‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ K‫א‬
 K‫א‬
 WE٢F
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬?
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬ ‫א‬
 K?
 W‫א‬ J ٦
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬ ،، ‫א‬
 ‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬ J ٧
‫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

- ١٧ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

 W‫א‬ J ٨
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬، ‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬
، ‫א‬‫א‬‫א‬‫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 J ٩
 ‫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‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬،‫א‬
 W‫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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬‫א‬ J
- ١٨ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

 K‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
،‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫؟‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬ 
  ‫א‬K‫א‬‫א‬‫؟‬K
 K‫؟‬‫א‬‫א‬‫א‬‫א‬‫؟‬KK
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫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
 K‫א‬‫א‬‫ א‬J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J
 ‫؟‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫؟‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬W‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
 W‫א‬‫א‬W‫א‬
KL‫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
 K‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

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 ‫א‬‫א‬ ١٥٣ ‫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 W‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬
‫א‬‫א‬‫א‬EBF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬EM)Small‫א‬‫א‬‫א‬‫א‬ESFKBig‫א‬
 KMedium
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫œ א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫œ א‬
 K ‫א‬‫א‬‫א‬‫א‬ œ
 KEKKKKKKKKKKKKKKK‫א‬L‫א‬L‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬ œ
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫œ א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬‫œ א‬
 KE‫א‬‫א‬F‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬‫א‬ œ
‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 W‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬ J ١
 K‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢

- ٢٠ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤
‫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 W‫א‬‫א‬
‫؟‬KKKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫؟‬K‫؟‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬K‫א‬‫א‬
 ‫א‬‫א‬K‫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 
 W‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K ‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬ œ
 W‫א‬‫א‬،‫א‬‫א‬‫א‬ œ
،،KK‫א‬‫א‬‫א‬‫א‬ J ١
 K‫א‬K
،‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ J ٢
 K‫א‬‫א‬
‫؟‬‫א‬W
 ‫א‬‫א‬‫א‬‫א‬ J ٣
 K‫א‬‫א‬‫؟‬‫؟‬K‫؟‬K
- ٢١ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

 K‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬ J ٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦
 ‫؟‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬ ‫א‬
 W‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬ œ
 KE‫א‬F‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬ œ
 ‫؟‬‫א‬‫א‬‫א‬‫א‬
‫א‬KKKKKKK‫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
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 


 ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫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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
‫א‬
 
 ‫א‬KKKKKKKK ‫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
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ K١
K‫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،

- ٢٣ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ 
 WE٤F‫א‬‫א‬‫א‬

 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKWKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKWKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬

 ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ 
‫א‬ ‫א‬
 001
002

 ‫א‬‫א‬L‫א‬LW‫א‬‫א‬‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK
 ‫א‬‫א‬‫א‬‫א‬


 E٤F

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬ J ١
‫א‬
 ‫א‬‫א‬‫א‬‫א‬ J ٢
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬  J ٣
 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E٥F‫א‬‫א‬‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬   KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬   KKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
 W‫א‬‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬

‫א‬
 ‫א‬‫ א‬‫א‬ ‫א‬ ‫א‬‫א‬ 
‫א‬
1
2
3
4
 ‫א‬‫א‬  
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK


 E٥F

- ٢٥ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

 ‫א‬‫א‬‫א‬
 E٦F‫א‬‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW
................................... : ‫ﺗﺎرﻳﺦ اﻻﺳﺘﻼم‬
...................: ‫رﻗﻢ أﻣﺮ اﻟﻨﻘﻞ‬ .................................................. : ‫اﻟﻤﻮرد‬

KKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬L‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬

 ‫א‬ ‫א‬
‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬
‫א‬ ‫א‬‫א‬



 ‫א‬
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬‫œ א‬
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫œ א‬
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫œ א‬
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬ œ
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫œ א‬


 ‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬‫א‬ œ
 KKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬ œ
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW œ
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW œ


 E٦F
 ‫א‬

- ٢٦ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬E٧F‫א‬

 ‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬

 W‫א‬‫א‬‫א‬
 ‫א‬J ١
 ‫א‬‫א‬‫א‬J ٢
‫א‬‫א‬‫א‬‫א‬J ٣

‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ 

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KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬

 E٧F
 ‫א‬‫א‬L
 W‫א‬‫א‬ K٣
‫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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ٢٧ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ J ١
 K
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 K‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬ J
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ J ٤
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬E٨F‫א‬‫א‬

 KKKKKKW‫א‬‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬
 KKKKKKKKKKKKKKKKKKKKKKW‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬

 ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬

 ١
 ٢
 ٣
٤
 ‫א‬‫א‬‫א‬‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬


 E٨F
 K‫א‬‫א‬

- ٢٨ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬ 

 W‫א‬‫א‬،‫א‬
 K‫א‬‫א‬ œ
 K‫א‬ œ
 K‫א‬J œ
 ‫א‬ œ
 W‫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
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
 J W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬G
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥
 W‫א‬‫א‬ J ٦

- ٢٩ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

 K‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 
‫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‫א‬‫א‬‫א‬‫ א‬J ١
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ J ٢
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬ J ٥
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦
‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٧
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬،‫א‬‫א‬‫א‬

- ٣٠ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٨
 ‫א‬‫א‬
 ، ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Zero-1‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬E٩F‫א‬‫א‬


J9V
B|9J
c^<

B̀ @=99
̿ \c^<cQ9 O9V<

B| 9^ B|9^
O=^ c^<

̿ c^<cQ9



 E٩F
 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬ œ
 KKKKKKKKKKKK

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

KKKKKKKKKKKKKKKKKK٪‫א‬‫א‬KKKKKKKKKKKKK‫א‬‫א‬‫א‬‫œ א‬
 KKKKKKKKKKKKKKKKKKKKK٪‫א‬KKKKKKKKKKKKKKKKK٪‫א‬‫א‬‫א‬
KKKKKKKKKKKKKKKKKK‫א‬‫א‬KKKKKKKKKKKKKKKKK‫א‬‫א‬ œ
  KKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKK ‫א‬‫א‬
 ‫؟‬KKKKKKKKKKKKKKKKKKKKKKKK‫א‬
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 ‫؟‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK
‫א‬KKKKKKKKKKKKK‫א‬‫א‬ œ
 K‫א‬KKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬KKKKKKKKKKKKKKKKKK
 ‫؟‬‫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
KK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬

  ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬KKKKKKKKKKKKKKKKKKK‫א‬
 K‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫œ א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫œ א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫œ א‬

- ٣٢ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 


 W‫א‬‫א‬ J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬‫א‬‫א‬G‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬ J ٢
‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 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‫א‬ •
 ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫œ א‬
 K‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬ œ
.‫œ اﻻﺗﺠﺎهﺎت اﻟﺠﺪﻳﺪة ﻓﻲ اﻹدارة‬
 K‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬ œ
 K‫א‬‫א‬ œ

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

 ‫؟‬‫א‬‫א‬●
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬ œ
 K‫א‬‫א‬‫œ א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬ œ
 KTQM‫א‬‫א‬ œ
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬‫א‬ J ١
K‫א‬‫א‬‫א‬ J ٢
K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
K ‫א‬‫א‬‫א‬ J ٤
 K ‫א‬‫א‬‫א‬‫א‬ J ٥
 W‫א‬‫א‬
 W ‫א‬‫א‬‫א‬W 
‫א‬ ‫א‬
 ‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬
 W‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫א‬ œ
‫א‬‫א‬ ‫א‬‫א‬، ‫א‬
،‫א‬ ‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬
‫א‬–‫א‬‫א‬–‫א‬‫א‬‫א‬‫א‬‫א‬  

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 ‫א‬‫א‬ ١٥٣ ‫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 (‫)ﺃ‬

 ‫א‬ ‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ (‫)ﺏ‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬‫א‬‫א‬ J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬W‫א‬‫א‬‫א‬ J ٢
 ‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬A Good Received Note‫א‬ ‫א‬
 K‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ J ٣
 ‫א‬ ‫א‬‫א‬،‫א‬‫א‬،‫א‬
‫א‬،‫א‬‫א‬،
‫א‬‫א‬‫א‬
  ‫א‬‫א‬،‫א‬‫א‬ ‫א‬
 K‫א‬
 W‫א‬‫א‬‫)ﺝ( א‬
‫א‬،، ‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫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

- ٣٥ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

 W‫א‬‫א‬●
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ ‫א‬
‫א‬‫א‬
 ‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫œ א‬
 K‫א‬،‫א‬ œ
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫œ א‬

 W ‫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
 K‫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

 W‫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K‫א‬‫א‬

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

 W‫א‬ ‫א‬‫א‬W ‫א‬

 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫ א‬E١F
‫א‬E ‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬J ‫א‬J ‫א‬‫א‬J ‫א‬F
‫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 E٢F
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ،‫א‬‫א‬
 K‫א‬
 W ‫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
 W‫א‬‫א‬،‫א‬

 W‫א‬ J ١
،‫א‬، ‫א‬‫א‬‫א‬
‫א‬‫א‬  ‫א‬،‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬
 ،  ‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬ ١٥٣ ‫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
 K‫א‬ J ١
 K‫א‬‫א‬‫א‬ J ٢
 K‫א‬‫א‬‫א‬‫א‬‫ א‬J ٣
 K‫ א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥
 K‫א‬‫א‬‫א‬‫א‬ J ٦
 K‫א‬‫א‬‫א‬‫א‬ J ٧
 K‫א‬‫א‬‫א‬‫ א‬J ٨
‫א‬‫א‬‫א‬F J ٩
 KE ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬ J ١٠
 W‫א‬‫א‬ J ٢
 ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 ‫א‬  ،  ‫א‬  ‫א‬ ‫א‬    ‫א‬   
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 W‫א‬ E١F
 KEKKKKKKKKKKKKKKK‫א‬‫א‬،‫א‬F‫א‬‫א‬ J ١
 KEF J ٢
 KE‫א‬F J ٣
 K‫א‬‫א‬ J ٤
 K‫א‬ J ٥

 ،‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦
 K

- ٣٨ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

 K‫א‬ J ٧
 K
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٨
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٩
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J ١٠
‫א‬ ‫א‬‫א‬‫א‬ J ١١
 K‫א‬
 K J ١٢
 K‫א‬ J ١٣
 K‫א‬ J ١٤
 K‫א‬‫א‬ J ١٥
 W‫א‬ E٢F
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬J ٤
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬●
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
 K‫א‬‫א‬‫א‬

 ،‫א‬‫א‬
  ‫א‬ J ٢
 K
 K‫א‬،‫א‬ J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤
 K‫א‬‫א‬‫א‬‫א‬ J ٥

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ J ٧
K‫א‬‫א‬‫א‬‫א‬ J ٨

 ‫א‬‫א‬
 ‫؟‬‫א‬‫א‬ œ
 ‫؟‬‫א‬‫א‬‫א‬‫א‬ œ
 ‫؟‬K‫א‬‫א‬K‫œ א‬
 ‫؟‬‫א‬‫א‬‫œ א‬
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 ‫؟‬KKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬ œ
 ‫؟‬KKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬ œ
‫؟‬KKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬ œ

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  ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬

 ‫א‬
‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬

٣
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬‫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File ‫א‬‫א‬●
 W‫א‬
 KOn hand ‫א‬‫א‬‫א‬ K
 KScheduled receipts‫א‬‫א‬‫א‬‫א‬ K

 K‫א‬‫א‬‫א‬ K

 KEF‫א‬‫א‬‫א‬‫ א‬K

 KEF‫א‬‫א‬ K
 KEF‫א‬‫א‬ K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬●
 ‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬●
 K‫א‬‫א‬





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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬‫א‬‫א‬G
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
 W‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬‫א‬W 
‫א‬‫א‬‫א‬ 
 ‫א‬K‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬ ‫א‬‫א‬Output
‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬،‫א‬‫א‬
،‫א‬‫א‬Master Production Schedule (MPS)
‫א‬،‫א‬‫א‬
 K
‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬ MPS‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٢٤٢٣٢٢٢١٢٠KKKKK‫א‬
 ١١٠١٤٠٩٠١٠٠١٤٠KKKKKE‫א‬F‫א‬
 W‫א‬W
‫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
 KParent Item‫א‬‫א‬‫א‬‫א‬Component‫א‬
،،،،
 ‫א‬
 ‫א‬EF‫א‬‫א‬
 
 W‫א‬E١٠F‫א‬‫א‬‫א‬
- ٤٣ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬ ‫א‬ 


 EF‫א‬



٣ ٢



‫ﻭ‬٢ ‫ﻫ‬٤ ‫ﺩ‬٣

‫د‬٦ ‫د‬٥



 E١٠F
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
‫א‬ 
 ، ‫א‬‫א‬‫א‬‫א‬
‫א‬EF‫א‬‫א‬EF‫א‬‫א‬EF‫א‬
 W‫א‬E١F‫א‬

- ٤٤ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬ ‫א‬ 

 E١F
 ‫א‬

 ‫א‬  ‫א‬

 E٢F
  
 E٣F

 E٣F  

 E٢F

 E٢F  

 E٦F

 E٥F  


‫א‬‫א‬‫א‬
، ‫א‬‫א‬‫א‬‫א‬ ‫א‬
Low-
 ‫א‬‫א‬،‫א‬‫א‬‫א‬Leveling 
 WE١١F‫א‬K‫א‬level Coding












- ٤٥ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬ ‫א‬ 

 EF‫א‬




‫ﺤ‬ ‫ﺏ‬


‫ﻭ‬ ‫ﻫ‬ 


‫د‬
 ‫ﺩ‬


 E١١F
 ‫א‬
، ‫א‬‫א‬، ‫א‬‫א‬‫א‬
 K‫א‬‫א‬

 W‫א‬W 
 ‫א‬‫א‬‫א‬File
 W
 KOn hand‫א‬‫א‬‫א‬ K١
 KScheduled receipts‫א‬‫א‬‫א‬‫א‬ K٢
 K‫א‬‫א‬ K٣
 KEF‫א‬‫א‬‫א‬‫א‬‫ א‬K٤
 KEF‫א‬‫א‬ K٥
KEF‫א‬‫א‬ K٦
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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬ ‫א‬ 

 W ‫א‬W ‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬
‫א‬‫א‬‫א‬، ٣٨٠‫א‬٦٠٠٠‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬٥٠٠
٢٥٠KEF‫א‬٤٠٠KEF‫א‬٣٥٠‫א‬‫א‬‫א‬‫א‬
 ٥٥،٩٥،١١٥W ‫א‬‫א‬‫א‬‫א‬ ‫א‬K‫א‬‫א‬
 ،‫א‬‫א‬ ٨٠،١٠٠،١٢٠ ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K٪٩٠‫א‬‫א‬
‫א‬ ‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬
،‫א‬ ‫א‬‫א‬‫א‬W
 ‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬K‫א‬‫א‬
 K‫א‬
 ١٢L‫א‬–‫א‬H‫א‬‫א‬Z‫א‬‫א‬
 
 ١٢L٣٨٠–٥٠٠H٦٠٠٠Z‫א‬‫א‬
 ٥١٠Z J ١
 W‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬C‫א‬‫א‬Z‫א‬‫א‬‫ א‬J ٢
 K ١٧٨{٥Z٠{٣٥٠C٥١٠ZEF‫א‬‫א‬‫א‬G J ٣
 K٢٤٠{٠Z٠{٤٠٠C٥١٠ZEF‫א‬‫א‬‫א‬G
K   ١٢٧{٥ Z٠{٢٥٠ C ٥١٠ Z ‫א‬  ‫א‬  ‫א‬ ‫א‬ G
 ٥١٠Z‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 J W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 F–‫א‬ Z‫א‬‫א‬‫א‬‫א‬Z
 ‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬
 K ١٨٣{٥ZE١١٥F–E١٢٠H١٧٨{٥FZEF‫א‬‫א‬‫א‬
 K٢٠٩ZE٩٥F–E١٠٠H٢٠٤FZEF‫א‬‫א‬‫א‬
 K ١٥٢{٥ZE٥٥F–E٨٠H١٢٧{٥FZ‫א‬‫א‬‫א‬‫א‬
‫א‬E١٥٢{٥،٢٠٩،١٧٨{٥FFZ‫א‬‫א‬‫א‬
 KE١٥٢{٥،٢٠٩،١٨٣{٥F‫א‬‫א‬‫א‬
‫א‬،‫א‬W ‫א‬‫א‬
 ‫א‬–‫א‬–‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬ ‫א‬ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 J W‫א‬‫א‬
E‫א‬‫א‬‫א‬–‫א‬‫א‬–‫א‬F W‫א‬‫א‬
‫א‬،‫א‬ ‫א‬
‫א‬‫א‬،‫א‬‫א‬٤٠٠٠W٣٠٠٠W٢٠٠٠Z‫א‬‫א‬
‫א‬‫א‬،‫א‬،‫א‬‫א‬
‫א‬F‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ،‫א‬‫א‬٢L١،‫א‬٤L١،٥،
٪٢٥‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬
، ‫א‬‫א‬
 ،‫א‬ ‫א‬
 K‫א‬
 W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
W‫א‬‫א‬ J ١
 ٥C٢٠٠٠Z‫א‬‫א‬‫א‬‫* א‬
 K١٠٠٠٠Z
 ٤L١C٢٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬G
 K‫א‬٥٠٠Z
 ٤L١C٢٠٠٠Z‫א‬‫א‬‫א‬‫א‬G
 ١٠٠٠Z
W‫א‬‫א‬‫א‬‫א‬ J ٢
‫א‬‫א‬‫א‬ ٪٢٥‫א‬‫א‬ ‫א‬
 K٤٠٠٠‫א‬‫א‬‫א‬،‫א‬
 K٥٠٠٠ZE١٠٠L٢٥C٥C٤٠٠٠FZ‫א‬‫א‬‫א‬G
 E١٠٠L٢٥C٤L١C٤٠٠٠FZ‫א‬‫א‬G
 K٢٥٠Z
 E١٠٠L٢٥C٢L١C٤٠٠٠FZ‫א‬‫א‬G
 K٥٠٠Z
 W‫א‬‫א‬‫א‬ J ٣
‫א‬‫א‬‫א‬٪٢٥ ‫א‬
 K٢٠٠٠‫א‬‫א‬
 E١٠٠L٢٥C٥C٢٠٠٠FZ‫א‬‫א‬ •
 K٢٥٠٠Z
 E١٠٠L٢٥C٤L١C٢٠٠٠FZ‫א‬‫א‬‫א‬G J ٤
 K‫א‬١٢٥Z

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬ ‫א‬ 

 E١٠٠L٢٥C٢L١C٢٠٠٠FZ‫א‬‫א‬G
 K٢٥٠Z
 W‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 W‫א‬
 K٧٥٠٠ZE٥٠٠F–E٢٥٠٠H١٠٠٠٠FZ‫א‬‫א‬‫א‬G
 K‫א‬٣٧٥ZE٢٥٠F–E١٢٥H٥٠٠FZ‫א‬‫א‬‫א‬‫א‬G
 K٧٥٠ZE٥٠٠F–E٢٥٠H١٠٠٠FZ‫א‬‫א‬‫א‬G
 W‫א‬‫א‬‫א‬W‫א‬‫א‬
 W‫א‬‫א‬ .١
 K١٥٠٠٠Z٥C٣٠٠٠Z‫א‬‫א‬G
 K‫א‬٧٥٠٠Z٤L١C٣٠٠٠Z‫א‬‫א‬‫א‬G
 K١٥٠٠Z٢L١C٣٠٠٠Z‫א‬‫א‬G
 W‫א‬‫א‬‫א‬ .٢
‫א‬‫א‬ ‫א‬
 ‫א‬‫א‬
 
 J W‫א‬‫א‬
 K٢٥٠٠Z‫א‬‫א‬G
 K‫א‬٧٥٠Z‫א‬‫א‬‫א‬G
 K١٥٠٠Z‫א‬‫א‬G
 W‫א‬‫א‬ .٣
،‫א‬‫א‬‫א‬٪٢٥، ‫א‬‫א‬ 
 K٣٠٠٠Z‫א‬‫א‬
 E١٠٠L٢٥C٥C٣٠٠٠Z‫א‬‫א‬G
 K٣٧٥٠Z
 E١٠٠L٢٥C٤L١C٣٠٠٠FZ‫א‬‫א‬‫א‬G
 K‫א‬١٨٧{٥Z

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬ ‫א‬ 

 E١٠٠L٢٥C٢L١C٣٠٠٠FZ‫א‬‫א‬G
 K٣٧٥Z
 W‫א‬‫א‬‫א‬‫א‬‫א‬ .٤
 K١٦٢٥٠ZE٢٥٠٠F–E٣٧٥٠H١٥٠٠٠FZ‫א‬‫א‬‫א‬G
 K‫א‬٨١٢{٥ZE٢٥٠F–E١٨٧{٥H٧٥٠FZ‫א‬‫א‬‫א‬‫א‬G
 K١٦٢٥ZE٢٥٠F–E٢٧٥H١٥٠٠FZ‫א‬‫א‬‫א‬G
 W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 W‫א‬‫א‬W .١
 K٢٠٠٠٠Z٥C٤٠٠٠Z‫א‬‫א‬G
 K‫א‬١٠٠٠Z٤L١C٤٠٠٠Z‫א‬‫א‬‫א‬G
 K٢٠٠٠Z٢L١C٤٠٠٠Z‫א‬‫א‬G
 W‫א‬‫א‬ .٢
 K‫א‬‫א‬‫א‬‫א‬
 J W‫א‬‫א‬‫א‬‫א‬
 K٢٥٠٠Z‫א‬‫א‬G
 K‫א‬١٨٧{٥Z‫א‬‫א‬‫א‬G
 K٣٧٥Z‫א‬‫א‬G
 W‫א‬‫א‬ .٣
 J W‫א‬‫א‬‫א‬‫א‬
 K٣٧٥٠Z‫א‬‫א‬G
 K‫א‬١٨٧{٥Z‫א‬‫א‬‫א‬G
 K٣٧٥Z‫א‬‫א‬G
 W‫א‬‫א‬‫א‬‫א‬‫א‬ .٤
 K٢٤٢٥٠ZE٧٥٠F–E٥٠٠٠H٢٠٠٠٠FZ‫א‬‫א‬‫א‬G
 K‫א‬١٠٦٢{٥ZE١٨٧{٥F–E٢٥٠H١٠٠٠FZ‫א‬‫א‬‫א‬‫א‬G
 K٢١٢٥ZE٣٧٥F–E٥٠٠H٢٠٠٠FZ‫א‬‫א‬‫א‬G


- ٥٢ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬ ‫א‬ 

 W‫א‬W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫ א‬‫א‬‫ א‬‫א‬‫א‬ ‫א‬ ‫א‬

٤٠٠ ٣٠٠٠ ٢٠٠٠  ‫א‬J ١
‫א‬
٢L١ ٤L١ ٥  ‫א‬‫א‬J ٢
–
    ‫א‬J ٣
 ٢٠٠٠٠  ١٥٠٠٠  ١٠٠٠٠   ‫א‬
 ١٠٠٠  ٧٥٠  ٥٠٠    G
٢٠٠٠ ١٥٠٠ ١٠٠٠   ‫א‬G
G
 ٣٧٥٠  ٢٥٠٠  ٥٠٠٠   ‫א‬J ٤
 ١٨٧٠٥  ١٢٥  ٢٥٠    G
٣٧٥ ١٥٠ ٥٠٠   ‫א‬G
G
 ٥٠٠٠  ٣٧٥٠  ٢٥٠٠   ‫א‬J ٥
 ٢٥٠  ١٨٧{٥  ١٢٥    G
٥٠٠ ٣٧٥ ٢٥٠    ‫א‬G
G
    ‫א‬‫א‬J ٦
 ٢٤٢٥٠  ١٦٢٥٠  ٧٥٠٠   G
 ١٠٦٢{٥  ٨١٢{٥  ٣٧٥    ‫א‬G
٢١٢٥ ١٦٢٥ ٧٥٠  G

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬‫א‬ ‫א‬ 

، ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،

- ٥٤ -
  ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬
 ‫א‬

٤
 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬●
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬9
K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 9
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 9
K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 9
K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 9
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 9
 K‫א‬‫א‬‫א‬‫א‬‫א‬ 9
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 9
K‫א‬‫א‬
K،‫א‬‫א‬ 9
 K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ 9

 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‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬‫א‬‫א‬E١F
 K‫א‬‫א‬ J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
‫א‬‫א‬
 ‫א‬  J ٣
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ J ٤
‫א‬‫א‬
 ‫א‬
   J ٥
 KK‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬ J ٦
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬
، ‫א‬ ‫א‬‫א‬‫א‬ J ٧
 K‫א‬
‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ 
  J ٨
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬ J ٩
 ‫א‬‫א‬‫א‬،‫א‬‫א‬
 K 
 ‫א‬‫א‬‫א‬ ‫א‬J ١٠
 K
‫א‬‫א‬‫א‬،‫א‬J ١١
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

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 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬E٢F
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫ א‬EF
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ EF
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬ EF
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬EF
 ‫א‬‫א‬‫א‬‫א‬W ‫א‬ J ١
‫א‬‫א‬‫א‬ ‫א‬
‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬G
 K‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬‫א‬‫א‬G
‫א‬‫א‬
 ‫א‬‫א‬‫א‬G
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬W‫א‬‫א‬ J ٢
 K‫א‬‫א‬ EF
 K‫א‬‫א‬ EF
 K‫א‬‫א‬‫א‬‫א‬‫ א‬EF
 ‫א‬  ‫א‬    ‫א‬‫א‬       
 K‫א‬

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 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬،‫א‬‫א‬‫א‬ ،
‫א‬
 ٥٠،‫א‬‫א‬‫א‬
 ‫א‬٥٠
 K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
 W‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ EF
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ EF
 K‫א‬‫א‬
‫א‬، ،‫א‬‫א‬‫א‬‫א‬‫ א‬EF
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ EF
 K
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬W‫א‬ J ٣
‫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 J ٤
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬W
 ‫א‬‫א‬ J ٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬

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 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬W‫א‬ J ٦
 K‫א‬‫א‬‫א‬ EF
 K‫א‬‫א‬‫א‬ EF
 K‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬W‫א‬‫א‬ J ٧
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫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‫א‬E٣F
 W‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ J ١
 K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 K‫א‬
‫א‬ ‫א‬ ‫א‬‫א‬ J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬E٤F
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬ ‫א‬‫א‬ J ١
 K‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬ J
 K‫א‬‫א‬ J
 ‫א‬‫א‬ ‫א‬ 
 K‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
‫א‬‫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
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J ٣
 ٪ ٥ 
 ‫א‬‫א‬ ‫א‬ J ٤
 K‫א‬،‫א‬‫א‬،

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 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

 W‫א‬‫א‬E٥F
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
  ،‫א‬ ‫א‬‫א‬‫א‬‫א‬ J ٢
 ‫א‬ ‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬ J ٣
 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٤
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ J ٥
 ‫א‬  ‫א‬‫א‬ ‫א‬   ‫א‬  ‫א‬  ‫א‬   J ٦
 K
 
 K‫א‬‫א‬‫א‬ J ٧
‫א‬‫א‬‫א‬‫א‬  J ٨
‫א‬  –‫א‬‫א‬‫א‬‫א‬ ،‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬W
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 W
K Fixed Location  ‫א‬‫ א‬.١
 K Random Location ‫א‬‫א‬‫ א‬.٢
KZoned Location ‫א‬ .٣
 K‫א‬
Fixed Location  W‫א‬‫ א‬.١
:‫ﺣﻴﺚ ﻳﺨﺼﺺ ﻣﻜﺎن ﻣﺤﺪد ﻟﻜﻞ ﺻﻨﻒ وهﻨﺎك ﻋﺪة ﺑﺪاﺋﻞ ﻟﺬﻟﻚ أهﻤﻬﺎ‬
 K‫א‬ œ
 K œ

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 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

 K ‫א‬‫א‬ œ
 K‫א‬‫א‬‫א‬ œ
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬Point of Issue ‫א‬‫א‬
 K‫א‬
 Random Location W‫א‬‫א‬‫ א‬.٢
 ‫א‬
‫א‬ ‫א‬ ‫א‬‫א‬‫א‬،
،‫א‬،‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬
Zoned Location W‫א‬ .٣
 J W‫א‬‫א‬‫א‬
 K‫א‬ J ١
 K‫א‬‫א‬ J ٢
 K‫א‬‫א‬ J ٣
‫א‬‫א‬Bulk Store ‫א‬‫א‬W  ‫א‬ J ٤
 Issuing Store
 W‫א‬
‫א‬‫א‬‫א‬‫א‬–
 J  ‫א‬ J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
،‫א‬‫א‬‫א‬20‫א‬‫א‬‫א‬
E١٢F ‫א‬J 
 –‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬


- ٦٢ -
 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

     
  ‫א‬ ‫א‬‫א‬
 ‫א‬   ‫א‬ 
‫א‬   
  
  
  
EF EF 


 E١٢F
 ‫א‬
F‫א‬‫א‬E ‫א‬‫א‬F‫א‬ ‫א‬‫א‬‫א‬‫א‬
 KEF‫א‬‫א‬،‫א‬‫א‬‫א‬E‫א‬‫א‬
‫א‬‫א‬، ‫א‬ ‫א‬ J ٢
‫א‬F‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬،E‫א‬
 K‫א‬
 K‫א‬‫א‬ J ٣
‫א‬‫א‬Bulk Store‫א‬‫א‬W ‫א‬ J ٤
‫א‬‫א‬KIssuing Store
‫א‬، ‫א‬‫א‬‫א‬
WK ‫א‬‫א‬W‫א‬ 
 WE١٣F‫א‬‫א‬K‫א‬



- ٦٣ -
 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

 ‫א‬  ‫א‬
 
 
 
 
   
‫א‬   ‫א‬
‫א‬
 E١٣F
 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ E١F
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J

 W ‫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
،Clerical Memory‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬
 ‫א‬،‫א‬‫א‬‫א‬‫א‬
 W

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 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬ E١F
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬Clerical Memory‫א‬
 K‫א‬ EF
 K‫א‬‫א‬‫א‬‫א‬‫א‬ EF
 K‫א‬ EF
 K‫א‬‫א‬‫א‬‫א‬‫א‬ EF
 W‫א‬
 K‫א‬ EF
‫א‬ ،‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬ J ١
‫א‬‫א‬‫א‬ ‫א‬‫א‬ J ٢
 K‫א‬
Price Lists ‫א‬‫א‬‫א‬ J ٣
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬ J ٤
‫א‬‫א‬‫א‬ ‫א‬‫א‬ J ٥
 KKKKKKKKKKKKKKK‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦
 W‫א‬
 KMinimum Stock Level ‫א‬‫ א‬J
 KMaximum Stock Level ‫א‬‫א‬G J
KRe-Order Level ‫א‬G J
‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬
 ،‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

، ‫א‬‫א‬،KKKKKK‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

 K‫א‬‫א‬‫א‬‫א‬‫ א‬EF
‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 J W‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬،‫א‬‫א‬ J ١
 K
F
 ‫א‬‫א‬‫א‬‫א‬‫ א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬EKKK
 ‫א‬، ‫א‬
 K
‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٤
 K‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ J ٥
 K‫א‬
 WE٣F
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

 W‫א‬ EF
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬
 ‫א‬ KBalance of Stock ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،

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 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

EF‫א‬
 ‫א‬‫א‬‫א‬
 K‫א‬E١٤F‫א‬

 
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK

‫א‬
‫א‬
 ‫א‬  ‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬

 ‫א‬
 ‫א‬
 ‫א‬
‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬

 E١٤F
 
، ‫א‬‫א‬ ،‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬KE
 F
 K‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

 W‫א‬ E٢F
‫א‬‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬،‫א‬
 W‫א‬‫א‬،‫א‬
In - Flow‫א‬‫א‬‫א‬J ١
 W‫א‬‫א‬
 KDelivery Note  J
Return Stock Note ‫א‬ J
Consignment Note ‫א‬ J
Stock Note Production to ‫א‬‫א‬‫א‬‫א‬‫א‬ J
 W‫א‬‫א‬Out - Flow ‫א‬‫א‬J ٢
 K J
 K‫א‬ J
 K‫א‬ J
 K J
 ‫א‬‫א‬‫א‬‫א‬‫ א‬EF
،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬
 W‫א‬
 ‫א‬W‫א‬‫ א‬J ١
 K‫א‬
‫א‬‫א‬W‫א‬ J ٢
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
K‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 ‫א‬، ‫א‬

- ٦٩ -
 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

‫א‬‫א‬‫א‬
  ‫א‬‫א‬،‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬ J ٤
K‫א‬‫א‬‫א‬
،‫א‬‫א‬W‫א‬‫א‬ J ٥
K‫א‬‫א‬‫א‬‫א‬
‫א‬W ‫א‬ J ٦
 K‫א‬‫א‬‫א‬
 W‫א‬ E٣F
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬ EF
 K‫א‬‫א‬ EF
 K‫א‬‫א‬‫א‬‫א‬ EF
 K‫א‬‫א‬ EF
 W‫א‬‫א‬
 WCoding and Classification ‫א‬‫א‬‫ א‬E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
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

‫א‬‫א‬  ‫א‬ J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬ J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬–‫א‬‫א‬‫א‬ J ٣
 W‫א‬‫א‬ EF
 W‫א‬
 W‫א‬‫א‬‫א‬‫ א‬J ١
‫א‬، ‫א‬‫א‬‫א‬‫א‬
 –‫א‬،،–‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫ א‬J ٢
، ‫א‬EF،‫א‬‫א‬‫א‬
U.N‫א‬‫א‬،‫א‬‫א‬EF،‫א‬‫א‬EF
?V.I. P ‫א‬‫א‬‫א‬،‫א‬‫א‬
 K?‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫ א‬J ٣
‫א‬،
 ‫א‬‫א‬‫א‬‫א‬‫א‬
11‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 W‫א‬‫ א‬E١F
Nature of the Item  
 ‫א‬‫א‬
،‫א‬F‫א‬‫א‬،‫א‬‫א‬‫א‬
،EKKKKKKKKK،‫א‬،
R. M K ‫א‬‫א‬،‫א‬  
،‫א‬K‫א‬Raw Material‫א‬‫א‬
R E
 FK‫א‬‫א‬‫א‬‫א‬‫א‬،

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 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

K‫א‬‫א‬‫א‬Raw Material.M .M Metal

‫א‬‫א‬ ‫א‬‫א‬1R . M . M . M EN ZKK
KKK‫א‬2‫א‬‫א‬ ‫א‬،1
 W‫א‬،‫א‬KKKKKKKKKKKKKK
 ‫א‬‫א‬،‫א‬ J
 K‫א‬
 K‫א‬‫א‬‫א‬،‫א‬‫א‬ J
‫א‬ ، ‫א‬‫א‬‫א‬ J
 K
 W‫א‬‫א‬‫א‬‫ א‬E٢F
 K‫א‬‫א‬‫א‬EF‫א‬
 W‫א‬‫א‬‫ א‬E٣F
‫א‬F‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 WEnd-use Coding‫א‬‫א‬‫א‬‫ א‬E٤F
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬EF
 J W‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬E١F
 K‫א‬
‫א‬
 ‫א‬‫א‬‫א‬،‫א‬E٢F
 ‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E٣F
 K
 W‫א‬‫א‬ EF
‫א‬، ‫א‬‫א‬، ‫א‬‫א‬‫א‬
 W‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ٧٢ -
 ‫א‬‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬ ‫א‬ 

‫א‬W ‫א‬‫א‬‫א‬‫א‬ J ١
 K‫א‬‫א‬
، W‫א‬ J ٢
‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬ 
‫א‬  ‫א‬W‫א‬ J ٣
 ،   
 ،‫א‬‫א‬

 ‫א‬‫א‬‫א‬،
 
 K
‫א‬،‫א‬ ‫א‬ J ٤
 K‫א‬
 W‫א‬‫א‬‫א‬‫א‬J 
 W‫א‬‫א‬،‫א‬‫א‬
 W‫ א‬J ١
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،E
 ‫א‬F‫א‬‫א‬
 K‫א‬‫א‬

 W‫א‬‫א‬‫א‬ J ٢
‫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 J ٣
‫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 ١٥٣ ‫א‬
‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬‫ א‬J ٤
‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬ J ٥
 ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
، ‫א‬‫א‬،‫א‬‫א‬‫א‬
K‫א‬‫א‬

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  ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬

 ‫א‬
‫א‬
‫א‬‫א‬
 ‫א‬‫א‬

٥
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫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‫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‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫• א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬W 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W،‫א‬‫א‬ J ١
 K EF
 K‫א‬‫א‬W‫א‬‫א‬ EF
،‫א‬‫ א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
‫א‬‫א‬‫א‬‫א‬ J ٣
 K‫א‬،‫א‬
‫א‬‫א‬ ‫א‬‫א‬ J ٤
‫א‬‫א‬ ،‫א‬‫א‬‫א‬
 ‫א‬    ‫א‬   ‫א‬ ‫א‬ ‫א‬  ‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥
‫א‬‫א‬‫א‬‫א‬ ،‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬ J ٦
،‫א‬ ‫א‬     ‫א‬       ‫א‬ ‫א‬ EF
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫ א‬EF
 K‫א‬‫א‬‫ א‬EF
 K ‫א‬‫א‬‫א‬‫א‬ EF
 K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ EF
 

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

 EParetonF‫א‬‫א‬W
ABC, A . Heavy Better Control Analysis .
Wilfrendo ‫א‬‫א‬ ‫א‬‫א‬
K‫א‬‫א‬‫א‬Pareton
 ‫א‬‫א‬‫א‬‫א‬ 
 ‫א‬‫א‬
‫א‬٪٢٠٪٢٠٪٨٠،٪٨٠٪٢٠
‫א‬٪٢٠ ‫א‬‫א‬٪٨٠،٪٨٠‫א‬
 K‫א‬KKKKKKKKKKK‫א‬٪٨٠‫א‬‫א‬٪٢٠K
 ‫א‬ ‫א‬‫א‬‫א‬
 J W‫א‬ABC‫א‬‫א‬‫א‬‫א‬
 EAF‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
K‫א‬‫א‬٪١٠J ٪٢٠‫א‬‫א‬‫א‬‫א‬‫א‬
 K٪٨٠J ٪٧٠––
 ‫؟‬‫א‬‫א‬‫א‬‫א‬G
‫א‬KKKKKKKK‫א‬K‫א‬‫א‬‫א‬‫א‬W‫א‬G
 K‫א‬
 EBF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
٢٠J ٪١٥‫א‬،‫א‬ ٪٣٠J ٪٢٠‫א‬
 K‫א‬٪
 K‫א‬‫א‬‫א‬‫א‬‫ א‬G
 ECF‫א‬‫א‬‫א‬‫א‬ J ٣
‫א‬٪٧٠J ٪٥٠‫א‬‫א‬
 K‫א‬٪١٠J ٪٥
 ‫؟‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬G
 ‫؟‬KK‫؟‬‫א‬‫א‬‫א‬G
‫א‬K ‫א‬‫א‬ W‫א‬G
 J W‫א‬‫א‬‫א‬KKKKKK‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

 K‫א‬‫א‬‫א‬G
 K‫א‬G
 K‫א‬G
 K‫א‬‫א‬KLL‫א‬‫א‬‫א‬G
 K،‫א‬‫א‬G
 K‫א‬‫א‬‫א‬G
 ‫؟‬KKK‫א‬‫א‬‫א‬‫א‬‫א‬
 J W‫א‬‫א‬‫א‬‫א‬KKKKKK
 W‫א‬E١F
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬ E‫א‬F‫א‬ ‫א‬
 ٢٥٠٠  ٨  ١
 ٥٠٠٠  ٣٢  ٢
 ٣٧٥٠  ٣٦  ٣
 ٦٠٠٠  ٤٠  ٤
 ٣٧٥٠  ٨  ٥
 ١١٢٥٠٠  ٤٠  ٦
 ١٩٦٠٠٠  ٥٢  ٧
 ٩٣٧٥٠  ٣٢  ٨
 ٥٠٠٠  ٨  ٩
 ٧٥٠٠٠٠  ٢٠  ١٠
 ٢٥٠٠٠٠  ١٠  ١١
 ٥٠٠٠  ٢٨  ١٢
 ٥٠٠٠٠٠  ١٢٠  ١٣
 ١٢٥٠٠٠  ١٦  ١٤
 ٣٠٠٠٠  ٤٠  ١٥

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬ E‫א‬F‫א‬ ‫א‬

 ٧٥٠٠  ١٢  ١٦
 ٤٥٠٠  ٤٠  ١٧
 ١٠٠٠  ٢٨  ١٨
 ٢٥٠  ١٦  ١٩
١٥٠٠ ١٤ ٢٠
 ‫؟‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬E٢F
‫א‬ KKKKKK‫א‬         ‫א‬   ‫א‬ ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
‫א‬
‫ א‬‫א‬ ‫א‬
 ‫א‬ ‫א‬
‫א‬ EF E‫א‬F
EF
 ١٩  ٢٠  ٢٥٠٠  ٨  ١
 ١٢  ١٦٠  ٥٠٠٠  ٣٢  ٢
 ١٤  ١٣٥  ٣٧٥٠  ٣٦  ٣
 ١٠  ٢٤٠  ٦٠٠٠  ٤٠  ٤
 ١٧  ٤٠  ٣٧٥٠  ٨  ٥
 ٤  ٤٥٠٠  ١١٢٥٠٠  ٤٠  ٦
 ٣  ١٠١٩٢  ١٩٦٠٠٠  ٥٢  ٧
 ٥  ٣٠٠٠  ٩٣٧٥٠  ٣٢  ٨
 ١٦  ٤٠  ٥٠٠٠  ٨  ٩
 ٢  ١٥٠٠٠  ٧٥٠٠٠٠  ٢٠  ١٠
 ٦  ٢٥٠٠  ٢٥٠٠٠٠  ١٠  ١١
 ١٣  ١٤٠  ٥٠٠٠  ٢٨  ١٢
 ١  ٦٠٠٠٠  ٥٠٠٠٠٠  ١٢٠  ١٣
 ٧  ٢٠٠٠  ١٢٥٠٠٠  ١٦  ١٤
 ٨  ١٢٠٠  ٣٠٠٠٠  ٤٠  ١٥

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

‫א‬
‫ א‬‫א‬ ‫א‬
 ‫א‬ ‫א‬
‫א‬ EF E‫א‬F
EF
 ١٥  ٩٠  ٧٥٠٠  ١٢  ١٦
 ١١  ١٨٠  ٤٥٠٠  ٤٠  ١٧
 ٩  ٢٨٠  ١٠٠٠٠  ٢٨  ١٨
 ٢٠  ٤  ٢٥٠  ١٦  ١٩
١٨ ٢١ ١٥٠٠ ١٤ ٢٠
٩٩٧٣٢ ‫א‬‫א‬‫א‬


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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬‫א‬E٣F
‫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 ‫א‬
٪ 
 ٦٠{١٦  ٦٠٠٠٠  ٦٠{١٦  ٦٠٠٠٠  ١  ١٣
 ٧٥{٢٠  ٧٥٠٠٠  ١٥{٠٤  ١٥٠٠٠  ٢  ١٠
 ٨٥{٤١٤  ٨٥١٩٢  ١٠{١٢٤  ١٠١٩٢  ٣  ٧
 ٨٩{٩٢٤  ٨٩٦٩٢  ٤{٥١  ٤٥٠٠  ٤  ٦
 ٩٢{٩٢٤  ٩٢٦٩٢  ٣{٠٠  ٣٠٠٠  ٥  ٨
 ٩٥{٤٢٤  ٩٥١٩٢  ٢{٥٠  ٢٥٠٠  ٦  ١١
 ٩٧{٤٢٤  ٩٧١٩٢  ٢{٠٠  ٢٠٠٠  ٧  ١٤
 ٩٨{٦٢٤  ٩٨٣٩٢  ١{٢٠  ١٢٠٠  ٨  ١٥
 ٩٨{٩٠٤  ٩٨٦٧٢  ٠{٢٨  ٢٨٠  ٩  ١٨
 ٩٩{١٤٤  ٩٨٩١٢  ٠{٢٤  ٢٤٠  ١٠  ٤
 ٩٩{٣٢٤  ٩٩٠٩٢  ٠{١٨  ١٨٠  ١١  ١٧
 ٩٩{٤٨٤  ٩٩٢٥٢  ٠{١٦  ١٦٠  ١٢  ٢
 ٩٩{٦٢٤  ٩٩٣٩٢  ٠{١٤  ١٤٠  ١٣  ١٢
 ٩٩{٧٥٩  ٩٩٥٢٧  ٠{١٣٥  ١٣٥  ١٤  ٣
 ٩٩{٨٤٩  ٩٩٦١٧  ٠{٠٩  ٩٠  ١٥  ١٦
 ٩٩{٨٨٩  ٩٩٦٥٧  ٠{٠٤  ٤٠  ١٦  ٩
 ٩٩{٩١٩  ٩٩٦٨٧  ٠{٠٣  ٣٠  ١٧  ٥
 ٩٩{٩٤٠  ٩٩٧٠٨  ٠{٠٢١  ٢١  ١٨  ٢٠
 ٩٩{٩٦٠  ٩٩٧٢٨  ٠{٠٢٠  ٢٠  ١٩  ١
١٠٠{٠٠ ٩٩٧٣٢ ٠{٠٤ ٤ ٢٠ ١٩

 W‫א‬‫א‬E٤F
 K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ K١

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

‫א‬E١٥٠٠٠F‫א‬‫א‬،E١F‫א‬E٦٠٠٠٠F‫א‬‫א‬ K٢
 K‫א‬E٣F‫א‬E١٠٩١٢F‫א‬‫א‬،E٢F
 K‫א‬‫א‬‫א‬ K٣

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

 K٪٦٠{١٦Z٦٠٠٠٠Z‫א‬‫א‬‫א‬‫א‬G
 ٩٩٧٣٢
 K٪١٥{٠٤Z١٥٠٠٠Z‫א‬‫א‬‫א‬‫א‬G
 ٩٩٧٣٢
 K‫א‬‫א‬‫א‬  K٤
 ٦٠٠٠٠٦٠٠٠٠
 ‫א‬٧٥٠٠٠١٥٠٠٠
 ٨٥١٩٢١٠١٩٢
 ‫א‬‫א‬‫א‬‫א‬ K٥
 ٪٦٠{١٦٪٦٠{١٦
 ‫א‬٪٧٥{٢٠٪١٥{٠٤
 ٪٨٥{٤١٤٪١٠{٢١٤

 ‫א‬E٥F
 ‫א‬٪٨٥{٤١٤‫א‬G
  ٨٥١٩٢E٧F،E١٠F،E١٣F‫א‬G
 ‫א‬٪٨٥{٤١٤‫א‬٪١٥‫א‬G
 EF‫א‬‫א‬
 K‫א‬٪١٣{٢١
 K‫א‬١٣٢٠٠E١٥F،E١٤F،E١١F،E٨F،E٦F‫א‬G
 K‫א‬٪١٣{٢١‫א‬٪٢٥‫א‬G
 EF‫א‬‫א‬
 K‫א‬٪٦١{٣٧٦ ‫א‬G
 K‫א‬ ١٣٤٠‫א‬G
 K‫א‬٪١{٣٧٦‫א‬٪٦٠G
 EF‫א‬‫א‬

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

  ‫א‬E٦F
 J WE١٥F‫א‬‫א‬



 ‫א‬‫א‬‫א‬

100000
98624 
90000 
85192
80000 

70000

60000 
50000 
 
  
40000  EF
 E F  EF 
30000

20000 85.4% 13.21% 1.376% 
10000 

2 4 6 8 10 12 14 16 18 20 
‫א‬
‫א‬ 

15% 25% 60%

 E١٥F

 ‫א‬‫א‬ 

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬‫ א‬J ١
 ‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬EF‫א‬‫א‬‫א‬،EF
 K‫א‬‫א‬‫א‬،EF
 W(VED)‫א‬‫ א‬J ٢
 W‫א‬‫א‬
 Kvital‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬G
 KEssential‫א‬‫א‬‫א‬G
 Desirable.‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬
 K(FSNM)‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
‫א‬‫א‬، ‫א‬L‫א‬‫א‬

 ‫א‬‫א‬‫א‬،‫א‬‫א‬
 J W‫א‬‫א‬‫א‬،‫א‬‫א‬
- Fast ‫א‬‫א‬G
- Normal‫א‬‫א‬G
- Slow‫א‬‫א‬G
- Non - Moving ‫א‬‫א‬G
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 (SDE) ‫א‬‫א‬L‫ א‬J ٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
، ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،
 K‫א‬‫א‬‫א‬
 J W‫א‬‫א‬‫א‬‫א‬
- Scarce‫א‬‫א‬G
- Difficult ‫א‬‫א‬‫א‬G
 - Easy‫א‬‫א‬‫א‬G

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

(Golf) ‫א‬‫ א‬J ٥

EF‫א‬‫א‬‫א‬ ‫א‬
 ‫א‬      ‫א‬‫א‬   ‫א‬‫א‬    ،EF
 J W،
  - Governmental‫א‬‫א‬‫א‬‫א‬G
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G
-Open Suppliers Ordnary
- Local‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G
- Foregin‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G
 (SOS)‫א‬‫א‬‫א‬‫ א‬J ٦
‫א‬‫א‬،‫א‬،‫א‬،‫א‬‫א‬
 J W‫א‬‫א‬‫א‬،
- Seasonal‫א‬‫א‬‫א‬‫א‬G
 - Off - Seasonal‫א‬‫א‬‫א‬‫א‬‫א‬G
 ‫א‬
 ‫؟‬‫א‬‫א‬‫א‬‫א‬G
 ‫א‬‫א‬
 K‫א‬‫א‬WABC‫א‬‫א‬G
 ‫א‬‫א‬WHML‫א‬‫א‬G
 K‫א‬‫א‬WBSM‫א‬‫א‬G
 K‫א‬–WFSNM‫א‬‫א‬‫א‬‫א‬G
 K‫א‬‫א‬WSDE‫א‬L‫א‬G
 K‫א‬‫א‬WGOLF‫א‬‫א‬G
 K‫א‬‫א‬WVED‫א‬‫א‬G
 K‫א‬‫א‬WSOS‫א‬‫א‬G

- ٨٦ -
 ‫א‬‫א‬ ١٥٣ ‫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
 E١F‫א‬‫א‬‫א‬،‫א‬
 W‫א‬‫א‬‫א‬W‫א‬‫א‬
 K٣٦٠٠Z‫א‬‫א‬G
 K٤٠٠Z‫א‬‫א‬G
 K١٢٥٠Z‫א‬‫א‬‫א‬‫א‬‫א‬G
 K ‫א‬٪٢٥Z‫א‬G
 K ٥٤٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬G
 ‫א‬‫א‬‫א‬،‫א‬‫א‬W‫א‬
 ‫א‬‫א‬K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫ א‬K١
 ‫א‬‫ א‬K٢
 LZ‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
 ٢LZ‫א‬ K٤
 ‫א‬‫א‬‫א‬ K٥
 ‫א‬‫א‬‫א‬‫א‬‫א‬ K٦
 ‫א‬ K٧
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٨
 ‫א‬‫ א‬K٩
 CZ‫א‬‫א‬‫א‬ K١٠
 CZ‫א‬ K١١
 HZ‫א‬‫א‬‫א‬‫א‬ K١٢
 ‫א‬ K١٣

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ‫א‬ K١٤
 ‫א‬‫א‬H‫א‬Z‫א‬ K١٥
 ‫א‬ K١٦
 ‫א‬‫א‬‫א‬ K١٧
 W‫א‬‫א‬‫א‬
‫א‬‫א‬EF‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬
 K‫א‬
 K‫א‬‫א‬‫א‬
‫א‬H‫א‬H‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 EHFHEFHEFZ‫א‬
H٧٢٠٠٠ZE٥٤٠٠٠H١٢٥٠C١FHE١٠٠C٢FLE٢٥C٤٠٠C٤٦٠٠FH٢LE٤٠٠C٣٦٠٠F
 ٥٥٢٥٠H١٨٠٠٠٠
 K ٢٣٥٢٥٠Z٥٥٢٥٠H١٨٠٠٠٠Z‫א‬G
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G
 J W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫؟‬‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬J

 ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬J
 K
 ‫؟‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬EF
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
KEF‫א‬ J ١
D‫א‬‫א‬ZE‫א‬‫א‬F‫א‬ J ٢
K‫א‬
٢D‫א‬Z‫א‬ J ٣
K‫א‬‫א‬C‫א‬Z‫א‬ J ٤
K‫א‬C‫א‬Z‫א‬ J ٥
‫א‬C‫א‬‫א‬Z  ‫א‬‫א‬ J ٦
K‫א‬
‫א‬Z‫א‬‫א‬ J ٧
‫א‬H‫א‬‫א‬Z‫א‬ J ٨
‫א‬
‫א‬H‫א‬Z‫א‬ J ٩
 ‫א‬‫א‬
        
  ‫ א‬‫א‬ ‫ א‬ ‫ א‬ ‫א‬
‫ א‬‫ א‬ ‫ א‬‫ א‬ ‫א‬ Z ‫א‬‫א‬ 
 H H  ‫א‬ Z C  ٢ Z
 C  
 ١٠٤  ٩٩  ٥٤  ٤٥  ٥  ٢٠  ٥٠  ٣٦  ١٠٠
 ٨٦{٥  ٧٦{٥  ٥٤  ٢٢{٥  ١٠  ٤٠  ١٠٠  ١٨  ٢٠٠
 ٨٤{٠٠  ٦٩  ٥٤  ١٥  ١٥  ٦٠  ١٥٠  ١٢  ٣٠٠
 ٨٥{٢٥  ٦٥{٢٥  ٥٤ ١١{٢٥  ٢٠  ٩  ٤٠٠
 ٨٠  ٢٠٠
 ٨٨{٠٠  ٦٣{٠  ٥٤  ٩  ٢٥  ١٠٠  ٢٥٠  ٧{٢  ٥٠٠
 ٩١{٥٠  ٦١{٥٠  ٥٤  ٧{٥  ٣٠  ١٢٠  ٣٠٠  ٦  ٦٠٠

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

٩٥{٤٢٥ ٦٠{٤٢٥  ٥٤ ٦{٤٢٥  ٣٥  ١٤٠  ٣٥٠  ٥{١٤  ٧٠٠

٩٩{٦٢٥ ٥٩{٦٢٥  ٥٤ ٥{٦٢٥  ٤٠  ١٦٠  ٤٠٠  ٤{٥  ٨٠٠
١٠٤{٠٠  ٠٩{٠  ٥٤  ٥{٠٠  ٤٥  ١٨٠  ٤٥٠  ٤  ٩٠٠
١٠٨{٥٠  ٥٨{٥  ٥٤  ٤{٥٠  ٥٠  ٢٠٠  ٥٠٠  ٣{٦ ١٠٠٠
١٤٦{٥٠  ٥٦{٥٠  ٥٤  ٢{٥٠  ٩٠  ٣٦٠  ٩٠٠  ٢ ١٨٠٠
٢٣٥{٢٥ ٥٥{٢٥ ٥٤ ١{٢٥ ١٨٠ ٧٢٠ ١٨٠٠ ١ ٣٦٠٠
 W‫א‬
٨٤
 ١٠٤‫א‬‫א‬ J ١
٢٣٥{٢٥ ‫א‬،٣٠٠‫א‬
 K‫א‬‫א‬٣٦٠٠‫א‬
،٨٤‫א‬٣٠٠‫א‬ J ٢
 K١٥‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ J ٣
‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬EF
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬Z‫א‬Z‫א‬‫א‬
 KZZ
 ٢
 K٢Z٢
 K٢Z٢
 
 ٢Z
 
 Z‫א‬‫ א‬K١

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

 
 ‫א‬‫א‬C‫א‬C٢Z
 ‫א‬C‫א‬


 ١٢٥٠C٣٦٠٠C٢Z
 ٠{٢٥C٤٠٠
 
 
 ٩٠٠٠٠٠٠Z
 ١٠٠٠

 ٣٠٠Z
 EF‫א‬‫א‬ K٢
 Z
 
 K‫א‬١٢Z٣٦٠٠Z
 ٣٠٠
  
 CCZ
 ٢

 ٠{٢٥C٤٠٠C٣٦٠٠Z
 ١٢٥٠C٢
 ١٤٤Z

 ١٢Z

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

 EF‫א‬ K٣

 KKKKKKKKKKKKKK١Z
 
 ‫א‬KKKKKKKKKKKKKKK١٢C١Z
 
  KKKKKKKKKKKKKKK٣٦٠C١Z
 
 ‫א‬
 Z١Z
 ١٢
 ‫א‬Z١٢C١Z
 ١٢
  ٣٠Z٣٦٠C١Z
 ١٢
 EF‫א‬ K٤
 HHZ
 ٢
 ٢٤٠٠٠H١٢٥٠C٣٦٠٠H٠{٢٥C٤٠٠C٣٠٠Z
 ٣٠٠٢
 E٥٤٠٠٠H١٥٠٠٠FH١٥٠٠٠Z
 ٨٤٠٠٠Z
 EF‫א‬ K٥
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٠Z‫א‬‫א‬‫א‬G
 K‫א‬
 K‫א‬١٠Z‫א‬‫א‬L‫א‬‫א‬G

- ٩٢ -
 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ١٠٠Z١٠C‫א‬١٠Z‫א‬‫א‬G
 KE٥‫א‬F٥٠Z‫א‬
 EF‫א‬ K٦
 ‫א‬‫א‬‫א‬H‫א‬Z‫א‬
 HZ
 ١٠٠H٥٠Z
 ١٥٠Z
 K‫א‬‫א‬‫א‬‫א‬EF
J W ،‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬J
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬J
 W‫א‬E١٦F،K‫א‬

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 




‫اﻟﺘﻜﺎﻟﻴﻒ‬

‫ﺗﻜﺎﻟﻴﻒ اﻟﺘﻮرﻳﺪ‬


‫ﺗﻜﺎﻟﻴﻒ اﻟﺘﺨﺰﻳﻦ‬
‫اﻟﺘﻜﺎﻟﻴﻒ اﻹﺟﻤﺎﻟﻴﺔ‬ 


٢٠٠٠٠ -



١٥٠٠٠ -


١٠٠٠٠ - 


٥٠٠٠ -


١٠٠ ٢٠٠ ٣٠٠ ٤٠٠ ٥٠٠ ‫اﻟﻜﻤﻴـــــــــﺔ‬



 E١٦F 

  ‫א‬‫א‬ 

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 ‫א‬‫א‬ ١٥٣ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ‫א‬
 K‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬‫א‬G
 K‫א‬‫א‬G
 K‫א‬‫א‬‫א‬‫א‬G
K‫א‬‫א‬‫א‬‫א‬G

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 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

 K‫א‬‫א‬W‫א‬‫א‬‫א‬
 W‫א‬W١
 K‫א‬‫ א‬J ١
K‫א‬ J ٢
K‫א‬‫א‬‫א‬‫א‬ J ٣
K‫א‬‫א‬‫א‬ J ٤
 WW٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ١
K‫א‬‫א‬‫א‬‫א‬‫ א‬J ٢
K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 J W‫א‬‫א‬ECF‫א‬‫א‬‫א‬E3FW٣
 EF      K‫א‬‫א‬ J ١
EF      K‫א‬‫א‬ J ٢
EF       K‫א‬‫א‬‫א‬ J ٣
EF K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤
EF   K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥
EF  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦
EF      K‫א‬‫א‬‫א‬‫ א‬J ٧
EF     K‫א‬‫א‬ J ٨
EF     K‫א‬‫א‬ J ٩
EF   K‫א‬‫א‬‫א‬‫א‬‫ א‬J ١٠
 W‫א‬‫א‬‫א‬W٤
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫ א‬J ١
W‫א‬ J ٢
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF

- ٩٦ -
 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

 W‫א‬ J ٣
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬‫א‬‫א‬‫ א‬J ٤
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK K
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK K

KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK K

 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK K

 W‫א‬‫א‬ J ٥
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬‫א‬ J ٦
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
 W‫א‬ J ٧
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬‫א‬ J ٨
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF

- ٩٧ -
 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

 K‫א‬‫א‬‫א‬ J ٩
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
‫א‬‫א‬‫א‬،KKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬ J ١٠
K‫א‬‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKK‫א‬


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 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

 K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 WW١
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬
 K ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

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 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

 J W‫א‬‫א‬ECF‫א‬‫א‬‫א‬E3FW٢
 EF    K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -١
EF      K‫א‬‫א‬‫א‬‫א‬ -٢
EF     K‫א‬ -٣
EF     K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -٤
EF       K‫א‬‫א‬‫א‬ -٥
EF    K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -٦
EF      K‫א‬‫א‬ -٧
EF     K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -٨
EF      K‫א‬‫א‬‫א‬‫א‬‫א‬ -٩
 EF      K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬-١٠
 W‫א‬‫א‬‫א‬W٣
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬‫א‬ J ٢
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF KKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF KKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF KKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬ J ٣
W‫א‬
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
- ١٠٠ -
 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

W‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬‫א‬ J ٥
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬‫א‬‫א‬‫א‬‫א‬ J ٧
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬‫א‬ J ٨
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF

- ١٠١ -
 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

W‫א‬‫א‬ J ٩
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
 J W‫א‬‫א‬‫א‬‫א‬‫א‬W٤
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
 K ‫א‬‫א‬ EF
 K‫א‬ EF
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ EF
 K‫א‬‫א‬ EF
 W‫א‬‫א‬‫א‬‫א‬ K٢
 K‫א‬‫א‬ K
 K‫א‬‫א‬‫א‬‫א‬ K
K‫א‬‫א‬‫א‬ K
 K‫א‬‫א‬‫א‬‫א‬ K
 W‫א‬‫א‬‫ א‬K٣
 K‫א‬‫א‬ K
 K‫ א‬K
 ‫א‬‫א‬ K
 K K
 W‫א‬‫א‬ K٤
 K‫א‬‫א‬‫א‬ K
 K‫א‬‫א‬‫א‬ K
K‫א‬‫א‬ K
K K


- ١٠٢ -
 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

 W‫א‬‫א‬ K٥
 K‫א‬‫א‬‫ א‬EF
 K‫א‬ EF
 K‫א‬ EF
 K EF
 W‫א‬‫א‬‫א‬‫א‬ K٦
 K‫א‬‫ א‬EF
 K‫א‬‫א‬‫א‬‫ א‬EF
 K‫א‬‫ א‬EF
 ، EF
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٧
 K‫א‬‫א‬‫א‬‫ א‬EF
 K‫א‬‫א‬ EF
 ‫א‬ EF
 K EF
 W‫א‬‫א‬‫א‬‫א‬‫א‬ K٨
 K‫א‬‫א‬ EF
 K‫א‬‫א‬‫ א‬EF
K‫א‬‫א‬‫א‬ EF
 K EF
 W‫א‬‫א‬‫א‬‫א‬ K٩
 K‫א‬‫א‬‫ א‬EF
 K‫א‬‫א‬‫א‬‫ א‬EF
 K  EF
 K EF

- ١٠٣ -
 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

 W‫א‬‫א‬‫א‬‫א‬ K١٠
 K EF
 K EF
 K EF
 K EF

 K‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 J WW١
 K‫א‬‫א‬ J ١
K‫א‬ J ٢
K‫א‬ J ٣
K‫א‬ J ٤
K‫א‬ J ٥

 W٢
EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KEF‫א‬‫א‬‫א‬‫א‬EF،EF،EFW‫א‬

 W٣
،E٢٥٠F‫א‬،E١٠٠٠F‫א‬‫א‬‫א‬
 KE٣٠٠F‫א‬

 ‫؟‬‫א‬‫א‬‫א‬
 W ٤ 
W
 ‫א‬‫א‬،E٢٠٠٠F‫א‬‫א‬‫א‬
 KE٢F‫א‬‫א‬،E٤F‫א‬‫א‬،‫א‬

- ١٠٤ -
 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W٥
‫א‬،E٧٠F‫א‬ ،E٥٠٠F
،٣٠،٤٠‫א‬ EF،EF،EFW
 ‫א‬‫א‬،E٥٠F
‫א‬‫א‬،‫א‬‫א‬،٥٠،٥٠،٥٠‫א‬ ،‫א‬‫א‬٦٠
 KEFE٣F،EFE٤F،EFE٢F
 ‫؟‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 WW١
 K‫א‬‫א‬ J ١
K‫א‬ J ٢
K‫א‬ J ٣
K‫א‬ J ٤
K‫א‬ J ٥
K‫א‬‫א‬‫א‬‫ א‬J ٦
K‫א‬ J ٧
K‫א‬ J ٨
K‫א‬ J ٩
K‫א‬‫א‬ J ١٠
 J W‫א‬‫א‬ECF‫א‬‫א‬‫א‬E3F :٢‫س‬
 ( )      K‫א‬ J ١
( )     K‫א‬‫א‬ J ٢
( )     K‫א‬‫א‬‫א‬‫א‬ J ٣
( )      K‫א‬‫א‬‫א‬‫א‬ J ٤
( )   K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥
( )    K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦
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 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

( )   K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٧
( )       K‫א‬‫א‬‫א‬ J ٨
( )     K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٩
EF    K‫א‬‫א‬‫א‬‫א‬ J ١٠
EF    K‫א‬‫א‬‫א‬‫א‬‫א‬ J ١١
EF     K‫א‬‫א‬‫א‬ J ١٢
EF    K‫א‬‫א‬ J ١٣
EF      K‫א‬ J ١٤
EF   K‫א‬‫א‬‫א‬ J ١٥
EF    K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١٦
EF   K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١٧
EF       K‫א‬‫א‬‫א‬‫ א‬J ١٨
EF     K‫א‬‫א‬‫א‬ J ١٩
 J W‫א‬‫א‬‫א‬‫א‬‫א‬W٣
 W‫א‬‫א‬‫א‬‫א‬ K١
K‫א‬‫א‬ K
 K‫א‬‫ א‬K
 K‫א‬‫א‬‫א‬ K
 K K
 W‫א‬ K٢
 K EF
 K EF
 K‫א‬ EF
 K EF

- ١٠٦ -
 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

 W‫א‬‫א‬‫א‬ K٣
 K EF
 K EF
K‫ א‬EF
 K EF
 W‫א‬‫א‬‫א‬ K٤
 K‫א‬ EF
 K‫א‬‫א‬ EF
 K‫א‬‫א‬ EF
 K EF
 W‫א‬‫א‬‫א‬‫א‬ K٥
 K‫א‬‫א‬‫ א‬EF
 K‫א‬‫א‬ EF
K‫א‬‫א‬ EF
 K EF
 W‫א‬‫א‬ K٦
 K ‫א‬‫ א‬EF
 K‫א‬‫א‬‫א‬‫ א‬EF
 K‫א‬ EF
 K‫א‬ EF
 W‫א‬ K٧
 K‫א‬‫א‬ EF
 K‫א‬‫א‬‫א‬‫א‬ EF
 K‫א‬ EF
 K EF

- ١٠٧ -
 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

 W‫א‬‫א‬‫א‬ K٨
 K‫א‬‫א‬ EF
 K‫א‬‫א‬‫ א‬EF
 K‫א‬ EF
 K EF
 K‫א‬‫א‬ K٩
 K‫א‬‫א‬‫ א‬EF
 K‫א‬‫א‬‫ א‬EF
 K‫א‬‫ א‬EF
 K EF
 W‫א‬ K١٠
 K‫א‬ EF
 K‫א‬‫ א‬EF
 K‫א‬ EF
 K، EF
 W‫א‬ K١١
 K ‫ א‬EF
 K ‫ א‬EF
 K‫א‬‫ א‬EF
 K، EF
 W‫א‬‫א‬‫א‬‫א‬ K١٢
 K‫א‬‫א‬ EF
 K‫א‬ EF
 K‫א‬‫א‬‫א‬ EF
 K، EF

- ١٠٨ -
 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

 W‫א‬‫א‬ K١٣
 K‫א‬ EF
 K‫א‬‫א‬ EF
 K‫א‬ EF
 K EF
 W‫א‬‫א‬ K١٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬EF
 K‫א‬ EF
 K‫א‬ EF
 K‫א‬‫א‬ EF
 W‫א‬‫א‬‫ א‬K١٥
 K‫א‬‫ א‬EF
 K‫א‬‫ א‬EF
 K‫א‬‫ א‬EF
 K‫א‬‫ א‬EF
 W‫א‬‫א‬‫א‬ K١٦
 K‫א‬‫ א‬EF
 K‫א‬‫א‬‫א‬ EF
 K‫א‬‫א‬ EF
 K EF
 J W‫א‬‫א‬‫א‬W٤
W‫א‬‫א‬ J ١
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK Ki
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK Kii
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK Kiii
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK Kiv

- ١٠٩ -
 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

W‫א‬ J ٢
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W ‫א‬ J ٣
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬ J ٤
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬‫א‬‫א‬ J ٥
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬‫א‬ J ٦
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬ J ٧
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬‫א‬ J ٨
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF

- ١١٠ -
 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٩
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬‫א‬E‫א‬‫א‬‫א‬F‫א‬ J ١٠
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬‫א‬‫א‬‫א‬ J ١١
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬‫א‬‫א‬‫א‬ J ١٢
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
W‫א‬‫א‬‫א‬ J ١٣
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK EF



- ١١١ -
 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

 K‫א‬‫א‬W‫א‬‫א‬‫א‬
 WW١
 K‫א‬‫א‬ -١
K‫א‬‫א‬ -٢
K‫א‬‫א‬‫ א‬-٣
K‫א‬‫ א‬-٤
K‫א‬‫ א‬-٥
K‫א‬ -٦
K‫א‬ -٧
K‫א‬‫ א‬-٨
K‫א‬‫א‬ -٩
K‫א‬‫א‬‫א‬‫ א‬-١٠

 J W‫א‬‫א‬ECF‫א‬‫א‬‫א‬E3FW٢
 ( )     K‫א‬‫א‬‫א‬ J ١
( )   K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
( )    K٪٨٠‫א‬‫א‬٪٢٠ J ٣
( )     K‫א‬EAF‫א‬ J ٤
( )     K‫א‬ECF‫א‬ J ٥
( )     K‫א‬‫א‬‫א‬‫א‬ J ٦
( )  K‫א‬‫א‬‫א‬‫א‬ J ٧
( )      K‫א‬‫א‬‫א‬‫ א‬J ٨
( )      K‫א‬‫א‬ J ٩
( )    K‫א‬‫א‬‫א‬‫א‬ J ١٠

- ١١٢ -
 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

 J W‫א‬‫א‬‫א‬‫א‬‫א‬W٣
 W‫א‬‫א‬ J ١
 K‫א‬‫א‬ EF
 K‫א‬‫א‬ EF
 K‫א‬‫א‬‫א‬‫א‬‫א‬ EF
  EF
 W‫א‬‫א‬٪٢٠ J ٢
 K٪٥٠ EF
 K٪٦٠ EF
 K٪٧٠ EF
 K٪٨٠ EF
 W‫א‬٪٣٠J ٪٢٠EF‫ א‬J ٣
K‫א‬٪٢٠J ٪١٥ EF
K‫א‬٪٤٠J ٪٣٠ EF
K‫א‬٪٥٠J ٪٤٠ EF
 K‫א‬٪٦٠J ٪٥٠ EF
 W‫א‬‫א‬‫ א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬ EF
 K‫א‬ EF
 K‫א‬ EF
 K EF
 W‫א‬‫א‬ J ٥
 K‫א‬‫א‬‫א‬ EF
 K‫א‬ EF
 K EF
 K EF

- ١١٣ -
 ١٥٣ ‫א‬
‫א‬‫א‬‫א‬
‫א‬ 

 W‫א‬‫א‬‫א‬W٤
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬ J ١
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK،KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬ J ٢
J W‫א‬‫א‬‫א‬‫א‬ J ٣
KKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬EFKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬EFKKKKKKKKKKKKKKKKKKKKKKKK‫ א‬EF
،‫א‬٪٢٠J ٪١٠KKKKKKKKKKKKKKKKKK‫א‬ J ٤
K٪KKKKKKKKK،٪KKKKKKK
W‫א‬ J ٥
EF EF
EF EF
EF EF
EF EF
EF

،E١٠F‫א‬‫א‬،E١٠٠٠٠F‫א‬‫א‬‫א‬W٥
 ‫א‬٪٢٠‫א‬،E ٤٠F‫א‬‫א‬‫א‬
‫ ؟‬‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬

- ١١٤ -
 ١٥٣ ‫א‬
‫א‬
‫א‬‫א‬ 

‫א‬ ‫א‬
 ‫א‬‫א‬W‫א‬‫א‬
٢ 
٢ ‫א‬W 
٣ ‫א‬‫א‬W 
٣ ‫א‬‫א‬‫א‬W 
٣ ‫א‬‫א‬‫א‬W ‫א‬
٣ ‫א‬‫א‬‫א‬W 
٤ ‫א‬W 
٦ ‫א‬‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
١٢ 
١٣ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W 
١٥ ‫א‬‫א‬‫א‬‫א‬W 
١٨ ‫א‬W 
١٩ ‫א‬‫א‬W ‫א‬
٢١ ‫א‬‫א‬W 
٢٣ ‫א‬‫א‬‫א‬‫א‬‫א‬W 
٢٩ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W 
٣٤ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٣٤  ‫א‬‫א‬‫א‬W
٣٧  ‫א‬‫א‬‫א‬W
٣٧ ‫א‬ ‫א‬‫א‬W 
٣٨ ‫א‬ ‫א‬‫א‬W ‫א‬
٣٨  ‫א‬‫א‬‫א‬‫א‬W 
٤٠ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬‫א‬
 ١٥٣ ‫א‬
‫א‬
‫א‬‫א‬ 

‫א‬ ‫א‬
٤٣ ‫א‬‫א‬‫א‬‫א‬‫א‬
٤٣ ‫א‬‫א‬W 
٤٣ ‫א‬W 
٤٦ ‫א‬W 
٤٧  ‫א‬W ‫א‬
‫א‬W‫א‬‫א‬‫א‬
٥٥ ‫א‬‫א‬W 
٥٦ ‫א‬‫א‬‫א‬‫א‬‫א‬E١F
٥٧ ‫א‬‫א‬‫א‬E٢F
٥٩ ‫א‬‫א‬E٣F
٦٠ ‫א‬‫א‬‫א‬E٤F
٦١ ‫א‬‫א‬E٥F
٦١  ‫א‬‫א‬W 
٦٤  ‫א‬W 
٦٥ ‫א‬‫א‬‫א‬
٦٩ ‫א‬
٧٠ ‫א‬
‫א‬‫א‬W‫א‬‫א‬
٧٦ ‫א‬‫א‬‫א‬W 
٧٧ ‫א‬‫א‬W
٨٧ ‫א‬‫א‬‫א‬‫א‬W
٩٦ ‫א‬


 ١٥٣ ‫א‬
‫א‬
‫א‬‫א‬ 

 ‫א‬‫א‬‫א‬‫א‬W 

‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ 
‫א‬
 ‫א‬‫א‬  ‫א‬ J ١

  ‫א‬ ‫א‬‫א‬ J ٢
‫א‬
 ‫א‬ ‫א‬‫א‬‫א‬ J ٣
  ‫א‬‫א‬‫א‬

 ‫א‬‫ א‬‫א‬  J ٤

   ‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫ א‬‫א‬‫ א‬ J ٥

 ‫א‬  ‫א‬‫א‬  ‫א‬

 W‫א‬‫א‬W 

‫א‬  ‫א‬‫א‬
‫א‬
 ٤٥  ‫א‬ J ١

 ١٥٣ ‫א‬
‫א‬
‫א‬‫א‬ 

 ‫א‬W 


‫א‬  ‫א‬‫א‬
‫א‬
 ٧ ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬    ‫א‬ ‫א‬‫א‬ J ١
 
 ٨  ‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
 ٩  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 ٢٤  ‫א‬ J ٤
 ٢٥  ‫א‬‫א‬ J ٥
 ٢٦  ‫א‬ J ٦
 ٢٧  ‫א‬‫א‬L J ٧
 ٢٨  ‫א‬‫א‬‫א‬‫א‬‫א‬ J ٨
 ٣١  ‫א‬‫א‬‫א‬‫א‬ J ٩
 ٤٤  ‫א‬ J ١٠
 ٤٦  ‫א‬ J ١١
 ٦٣  ‫א‬ J ١٢
 ٦٤  ‫א‬‫א‬‫א‬ J ١٣
 ٦٨   J ١٤
 ٨٤  ‫א‬‫א‬ J ١٥
 ٩٤   ‫א‬‫א‬ J ١٦
 

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬E‫א‬F‫א‬‫א‬

GOTEVOT appreciates the financial support provided by BAE SYSTEMS