‫א‬‫א‬

‫א‬‫א‬
٢٢٧
‫א‬
   ، ‫א‬            ‫א‬
K‫א‬
‫א‬‫א‬
.‫א‬،

éníbÇŠ@ë@a@ÅÐy@À@án߆@ë@òî¥@kî c@Éß
‡‚–Kta)\„Kn)Ɇ)KjT)¥|

‫א‬‫א‬‫א‬
‫ﺍﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟﺴﻮﺭﻳﺔ‬
 ٢٢٧  ‫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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
 K‫א‬‫א‬،‫א‬
‫א‬?‫א‬‫א‬?? ‫א‬‫א‬?‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
،‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
   W    ‫א‬ ‫א‬  ‫א‬    ‫א‬ 
 K‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬
 
 ٢٢٧  ‫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‫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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K ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 K‫א‬
    ‫א‬  ‫א‬   ‫א‬  ‫א‬   
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K
 

‫א‬‫א‬

 

١
‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬W‫א‬‫א‬
 
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
 K‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬٤
 K‫א‬‫א‬‫א‬‫א‬٥
 
.‫א‬‫א‬‫א‬‫ א‬W‫א‬‫א‬

 K٪٩٥‫א‬W‫א‬‫א‬‫א‬
 
 K٤W‫א‬‫א‬
 
 W‫א‬‫א‬
 K‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬Š

-١-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

 
‫א‬‫א‬،‫א‬‫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
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬٢
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬٣
 ‫؟‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 

-٢-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬W
 W‫א‬
 Inventory ‫א‬‫א‬
‫א‬Inventory is any idle resource held for future use ‫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Materials Management‫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
 W،
 Protection Against Risk ‫א‬‫א‬‫א‬١
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬K‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ١L١
،‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

-٣-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

 ‫א‬‫א‬Lead- time‫א‬‫א‬ ٢L١

‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬K‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٣L١
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬ ٤L١
 K‫א‬‫א‬‫א‬ 
 Stability and Continuity‫א‬‫א‬‫א‬‫א‬٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ١L٢
 K‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢L٢
 K‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣L٢
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٤L٢
 K‫א‬‫א‬

-٤-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

 Economic Benefits‫א‬‫א‬٣
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬K ‫א‬‫א‬‫א‬
 W‫א‬
‫א‬‫א‬KQuantity discount ‫א‬‫א‬١L٣
‫א‬K‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ ٢L٣
‫א‬‫א‬‫א‬‫א‬Speculation‫א‬
K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
Quality improvement‫א‬‫א‬‫א‬‫א‬‫א‬ ٣L٣
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬K‫א‬‫א‬
،‫א‬‫א‬‫א‬،‫א‬،‫א‬،‫א‬‫א‬
 ?‫א‬?‫א‬‫א‬‫א‬

-٥-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،Obsolescence‫א‬ ١
‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬
 ‫א‬‫א‬K ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K
‫א‬‫א‬‫א‬‫א‬،Deterioration ‫א‬‫א‬٢
،‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬K‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬،Pilferage / spoilage‫א‬‫א‬ ٣
‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬،،Price Changes‫א‬‫א‬ ٤
 K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ ٥
 K‫א‬‫א‬‫א‬

-٦-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬Inventory Management ‫א‬‫א‬
‫א‬‫א‬‫א‬Warehousing Management ‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬
  ‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١
 K‫א‬‫א‬‫א‬‫א‬٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬‫א‬٤
‫א‬‫א‬،‫א‬‫א‬٥
 K
W
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٦
،‫א‬‫א‬‫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

-٧-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،
‫א‬‫א‬،‫א‬‫א‬‫א‬،
K
 ‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬
 Type of Inventory ‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 Raw Materials‫א‬‫א‬‫א‬١
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬K
‫א‬،‫א‬
‫א‬‫א‬K
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-٨-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

 In Process Inventory‫א‬‫א‬‫א‬٢

‫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Production processes‫א‬‫א‬‫א‬Assembly Lines
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
  Subassemblies&Components ‫א‬‫א‬‫א‬٣
‫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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K‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬K
 ‫א‬‫א‬
 K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
  Maintenance, repair, and operating supplies (MRO) ‫א‬‫א‬‫א‬٤

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
-٩-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

 Packaging materials‫א‬‫א‬‫א‬٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬K
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 Finished products‫א‬‫א‬‫א‬٦
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
 K
 Salvage and scrap‫א‬‫א‬‫א‬‫א‬٧
‫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 
 Purpose of Inventory ‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 Operating inventory‫א‬‫א‬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

-١٠-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

Periodical / Active ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 Kinventory
 Safety stock ‫א‬٢
‫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
 K‫א‬‫א‬
 Nature of Demand ‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Independent demand ‫א‬‫א‬١

 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،
K‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬

-١١-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

 Dependent demandE‫א‬F‫א‬‫א‬٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬،EF‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬EF‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١L٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬
E
   F‫א‬‫א‬‫א‬٢L٢
‫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١L٣
‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫؟‬‫א‬‫א‬
‫א‬EF‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬  ،‫א‬‫א‬
 K

-١٢-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١L٤
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬EMaterials Requirement Planning MRP)‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬K‫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K‫א‬‫א‬‫א‬
‫א‬?‫א‬‫א‬،‫א‬‫א‬‫א‬
 ?‫א‬
‫א‬،‫א‬‫א‬‫א‬Effectiveness
‫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Efficiency‫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١
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-١٣-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٤
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬٥
‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٦
 K
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٧
 K‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬٨
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬١
‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬
 ‫א‬،‫א‬
‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
‫א‬‫א‬‫א‬
K ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬Stockout
،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
-١٤-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
  K٢
 Inventory Costs‫א‬W
‫א‬‫א‬،‫א‬‫א‬‫א‬‫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‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 K‫א‬

-١٥-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬
‫א‬،‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬Holding / Carrying cost ‫א‬
 W
‫א‬‫א‬‫א‬WCost of capital ‫א‬١
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬K‫א‬
K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬Cost of storage facilities‫א‬٢
،‫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
 K
‫א‬‫א‬Cost of taxes and insurance‫א‬‫א‬‫א‬  ٣
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،
‫א‬Cost of deterioration / obsolescence‫א‬‫א‬ ٤

‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬،‫א‬،
،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
-١٦-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬K
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬Ordering / Setup cost ‫א‬‫א‬L‫א‬ ١
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬‫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Production / purchasing cost ‫א‬L‫א‬٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬Cost of Lost sales‫א‬‫א‬٣
‫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

-١٧-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

EF‫א‬‫א‬‫א‬K
  ‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 Losses and Benefits‫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K ‫א‬‫א‬
‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬Price change ‫א‬‫א‬١
‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،E‫א‬،‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬K‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬Quantity discount ‫א‬٢
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬
-١٨-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
 

-١٩-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

 W
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫؟‬‫א‬‫א‬‫א‬١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢
 ‫؟‬‫א‬‫א‬K‫א‬‫א‬
 W‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF
 K‫א‬‫א‬‫א‬EF
‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ٤
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٦
 K‫א‬‫א‬‫א‬
 
 
 
 
 

-٢٠-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬
 ‫א‬‫א‬‫א‬ ١
‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬
 
F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 KE
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬W ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٣
‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫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‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
-٢١-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬W ‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬ ٤
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،
 KE‫א‬‫א‬‫א‬F‫א‬
 K‫א‬‫א‬‫א‬‫א‬ ‫א‬٥
‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬ ٦
‫א‬‫א‬،‫א‬‫א‬
‫א‬F‫א‬EF‫א‬
 KE‫א‬‫א‬‫א‬

-٢٢-
 ‫א‬‫א‬
‫א‬
 ‫א‬

٢
‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬٤
 
 K‫א‬‫א‬‫א‬٪٨٠‫א‬W‫א‬‫א‬
 
 K٦W‫א‬‫א‬
 
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬Š
 K‫א‬‫א‬Š
 
 
 
 
 

- ٢٣ -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K
 ‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
 
 
 
 
 
 
 
 
 

-٢٤-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 Inventory CountW‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١
‫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٢
‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬ ٣
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬‫א‬

-٢٥-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

،‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬١
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
‫א‬‫א‬
 K‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٤
‫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٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬١
 K‫א‬‫א‬٢
‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬،‫א‬‫א‬
 
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

-٢٦-
 ‫א‬‫א‬ ٢٢٧  ‫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
 K‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬
 W‫א‬K‫א‬‫א‬‫א‬،‫א‬
K ،‫א‬‫א‬‫א‬١
 ‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
 KEFEF‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

-٢٧-
 ‫א‬‫א‬ ٢٢٧  ‫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‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫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K‫א‬
 K‫א‬‫א‬‫א‬

-٢٨-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬K‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
‫א‬‫א‬،‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬٣
‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
 ،‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬،‫א‬‫א‬‫א‬٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١L٥
‫א‬‫א‬،‫א‬‫א‬،‫א‬
‫א‬،‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-٢٩-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 K‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢L٥
‫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
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣L٥
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫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١
‫א‬‫א‬‫א‬،‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬٢
K‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬،‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣

-٣٠-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬،‫א‬‫א‬‫א‬١L٣
‫א‬،‫א‬‫א‬
 K‫א‬
‫א‬‫א‬،‫א‬‫א‬٢L٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
 K‫א‬‫א‬‫א‬‫א‬٣L٣
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬٤L٣
  K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬٤
‫א‬EF‫א‬،‫א‬‫א‬
 K‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬٥
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬WBin tag‫א‬١

‫א‬،‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬
K
 ‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬

-٣١-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬١L١
‫א‬‫א‬،‫א‬‫א‬‫א‬١L٢
 K‫א‬‫א‬‫א‬
‫א‬،١L٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬WStores issue‫א‬٢
،‫א‬W‫א‬‫א‬،‫א‬
،‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬WStores credit form ‫א‬‫א‬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K‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K ‫א‬‫א‬WStores record‫א‬٤
‫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WCount Lists / cards‫א‬‫א‬٥
‫א‬‫א‬،‫א‬،‫א‬‫א‬
‫א‬F‫א‬‫א‬‫א‬،‫א‬‫א‬
،‫א‬‫א‬KE
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-٣٢-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬،‫א‬،‫א‬W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬،
‫א‬E
   F‫א‬،‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬،‫א‬‫א‬
،‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 W
‫א‬‫א‬،‫א‬‫א‬١
 K‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،
‫א‬K‫א‬
 K‫א‬‫א‬‫א‬

-٣٣-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬‫א‬١
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
 KEF
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٤
 K‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٥
‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬٦
‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ ٧
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٨
  ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٩
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٠
 K‫א‬‫א‬‫א‬

-٣٤-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 WK
‫א‬‫א‬‫א‬،‫א‬W‫א‬‫א‬ ١
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬١L١
 K‫א‬‫א‬٢L١
 K‫א‬‫א‬‫א‬‫א‬‫א‬٣L١
 K‫א‬‫א‬٤L١
 W‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬W‫א‬‫א‬٢
 K‫א‬‫א‬‫א‬‫א‬١L٢
 K‫א‬‫א‬٢L٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣L٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٤L٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٥L٢

-٣٥-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬١
 K‫א‬‫א‬‫א‬‫א‬‫א‬٢
 K‫א‬‫א‬٣
‫א‬‫א‬‫א‬‫א‬ ٤
 K
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٧
 K‫א‬‫א‬٨
 W‫א‬‫א‬
 W‫א‬
،‫א‬،‫א‬١
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬،‫א‬٢
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٤
 K‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ ٥
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬

-٣٦-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬،،‫א‬‫א‬،‫א‬،‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E F
‫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 ١
،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
‫א‬‫א‬‫א‬K
،‫א‬‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬ ٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬

-٣٧-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

EF‫א‬‫א‬ ٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٦
،‫א‬،
‫א‬‫א‬‫א‬‫א‬
 K
‫א‬‫א‬‫א‬‫א‬‫א‬ ٧
 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
 
 
 
 
 
 

-٣٨-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬١
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
 K‫א‬‫א‬‫א‬‫א‬EF
 K‫א‬‫א‬‫א‬‫א‬EF
‫א‬‫א‬‫א‬‫א‬٣
 ‫؟‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٤
 K‫א‬‫א‬
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬٥
 ‫؟‬‫א‬‫א‬،‫א‬‫א‬‫א‬٦
 
 
 
 
 
 
 

-٣٩-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬
 ‫א‬‫א‬Š ‫א‬‫א‬‫א‬Š
 ‫א‬
K‫א‬‫א‬‫א‬Š ‫א‬Š
 K‫א‬‫א‬‫א‬
‫א‬‫א‬Š  K‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬
 K‫א‬‫א‬‫א‬Š K‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬Š K‫א‬‫א‬Š
  K‫א‬‫א‬‫א‬‫א‬Š
  K‫א‬‫א‬Š
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬L٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬‫א‬L٢
 K‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K
‫א‬‫א‬‫א‬‫א‬‫א‬٣
 W‫א‬‫א‬‫א‬
‫א‬Š ‫א‬‫א‬Š
 K
  ‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٤
‫א‬‫א‬‫א‬Š K‫א‬‫א‬‫א‬Š
-٤٠-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬Š ‫א‬‫א‬‫א‬‫א‬Š
 K
‫א‬‫א‬‫א‬‫א‬Š K‫א‬‫א‬‫א‬‫א‬Š
‫א‬‫א‬‫א‬Š
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ ٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F
 W‫א‬‫א‬‫א‬‫א‬‫א‬٦
‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬W‫א‬‫א‬
 K‫א‬
KE‫א‬F‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬W‫א‬‫א‬

-٤١-
 ‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬

٣
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ŠW‫א‬‫א‬
 K
 K‫א‬‫א‬‫א‬‫א‬‫א‬Š
 
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ Š

 K‫א‬
 
 K‫א‬‫א‬‫א‬٪٩٠‫א‬W‫א‬‫א‬
 
 K٦W‫א‬‫א‬
 
 W‫א‬‫א‬
 KŠ
 KŠ
 
 
 
 
 

-٤٢-
 ‫א‬‫א‬ ٢٢٧  ‫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
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 K‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
 

-٤٣-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 ABC Analysis‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬EA F??‫א‬،‫א‬
 KECF??‫א‬‫א‬EBF??
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬Š
 K‫א‬ Š
 K‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬Š
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬??‫א‬‫א‬‫א‬
??‫א‬‫א‬K ‫א‬‫א‬‫א‬،
‫א‬‫א‬??‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬
 K‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬ ٪٢٠‫א‬،‫א‬‫א‬EAFEF‫א‬١
KEF،‫א‬‫א‬‫א‬٪٧٠‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬
‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬
-٤٤-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬ Š
‫א‬‫א‬EAF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EBFEF‫א‬ ٢
٪٢٠‫א‬‫א‬‫א‬‫א‬٪٣٠‫א‬،ECF
 K‫א‬‫א‬‫א‬
‫א‬EAF‫א‬‫א‬‫א‬
 KEF‫א‬‫א‬
 ‫א‬‫א‬‫א‬ECFEF‫א‬ ٣
٪٥٠‫א‬K
K
 ‫א‬‫א‬‫א‬٪١٠‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 WEF‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
 

-٤٥-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬W
 W‫א‬‫א‬
١٠ ٩  ٨  ٧ ٦  ٥  ٤ ٣  ٢ ١  ‫א‬
٩ ٤  ٥  ٩ ١٠ ١٥ ١٤ ١٢  ٨ ٦  ‫א‬
٠{٥ ٢  ١ ١{٥ ١٥ ٠{٦ ٠{٥ ١{٥ ١٢{٥ ١٢{٥  ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬EF
‫א‬E٢F‫א‬‫א‬‫א‬C‫א‬‫א‬Z
 K‫א‬
 E٥F  E٤F  E٣F  E٢F  E١F
‫א‬ ‫א‬ ‫א‬‫ א‬‫א‬‫א‬ ‫א‬
  ١٠    ٥٠{٠  ٥٠{٠  ١٥٠  ٦
٪٧٥ ٢٠ ٪٢٠  ٧٥{٠  ٢٥{٠  ٧٥  ١
  ٣٠    ٨١{٠  ٦{٠  ١٨  ٣
  ٤٠    ٨٥{٥  ٤{٥  ١٣{٥  ٧
٪١٣{٨ ٥٠ ٪٣٠  ٨٨{٨  ٣{٣  ١٠  ٢
  ٦٠    ٩١{٨  ٣{٠  ٩  ٥
  ٧٠    ٩٤{٥  ٢{٧  ٨  ٩
  ٨٠    ٩٦{٨  ٢{٣  ٧  ٤
  ٩٠    ٩٨{٥  ١{٧  ٥  ٨
٪١١{٢ ١٠٠ ٪٥٠  ١٠٠  ١{٥  ٤{٥  ١٠
١٠٠   ١٠٠    ١٠٠  ٣٠٠  
 
 
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬EF
،١‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

-٤٦-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬  ،‫א‬‫א‬‫א‬‫א‬EF
 K‫א‬٣‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬EF
‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬
 K‫א‬٤‫א‬‫א‬
‫א‬K ‫א‬‫א‬‫א‬‫א‬EF
K
 ‫א‬،٪١٠‫א‬‫א‬‫א‬
 K‫א‬٥‫א‬‫א‬
٦‫א‬F‫א‬‫א‬٪٢٠‫א‬‫א‬‫א‬
‫א‬٪٨٠،‫א‬‫א‬‫א‬‫א‬٪٧٥E١‫א‬
K ‫א‬‫א‬‫א‬‫א‬K‫א‬٪٢٥
،٪٢٠‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٪٥٠،٪٣٠
 K‫א‬‫א‬٪٧٥Z‫א‬٪٢٠
 ٪٣٠‫א‬‫א‬٪٨٨{٨Z‫א‬٪٥٠
 K‫א‬‫א‬٪١٣{٨Z‫א‬
 ٪٥٠K‫א‬‫א‬٪١٠٠Z‫א‬٪١٠٠
 ‫א‬‫א‬٪١١{٢Z‫א‬
 Inventory Valuation ‫א‬W
K
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬،‫א‬‫א‬

-٤٧-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

،‫א‬‫א‬‫א‬  
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬Cost flow ‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬E‫א‬H‫א‬F‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬Physical flow‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 Inventory Valuation Methods‫א‬١
 W‫א‬‫א‬
 K‫א‬‫א‬١
 KE‫א‬F‫א‬٢
 KE‫א‬F‫א‬‫א‬٣
 K‫א‬‫א‬٤
 K‫א‬‫א‬٥
 K‫א‬‫א‬‫א‬٦
 KEF‫א‬‫א‬‫א‬٧
 
 Specific Identification ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
٢٠٠٠‫א‬٥٠٠٠
‫א‬،٧٥‫א‬٢٥٠٠‫א‬،١٠٠‫א‬
HE١٠٠C٢٠٠٠F‫א‬‫א‬،١٢٥‫א‬‫א‬‫א‬
 K٤٥٠٠٠٠ZE١٢٥C٥٠٠FHE٧٥C٢٥٠٠F
-٤٨-
 ‫א‬‫א‬ ٢٢٧  ‫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
 Weighted Average Cost‫א‬‫א‬
Weighted Average‫א‬‫א‬‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬
،‫א‬‫א‬‫א‬
E ‫א‬C‫א‬F‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 

 ‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬

 ‫א‬  ٤{٠  ٣٠٠٠  ١L١
   ٤{٥  ٥٠٠٠  ٢L٢
   ٥{٠  ٢٠٠٠  ٣L١
   ٤{٧٥  ٣٠٠٠  ٥L٣٠
 

-٤٩-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬٤٠٠٠‫א‬‫א‬‫א‬
 Z‫א‬‫א‬
٥٨٧٥٠
 

 ،٤{٥٢Z ‫ﻤﺠﻤﻭﻉ ﺍﻟﺘﻜﻠﻔﺔ‬

Z 
١٣٠٠٠ ‫ﻤﺠﻤﻭﻉ ﺍﻟﻭﺤﺩﺍﺕ‬
 
 KE٤{٥٢C٤٠٠٠F١٨٠٨٠‫א‬‫א‬‫א‬
 Moving average‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
E‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
 E١FW
‫א‬،‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬‫א‬  ‫א‬‫א‬‫א‬ ‫א‬
 ١{٥٠    E‫א‬F١٠٠  ١L١
 ١{٥٦    ٣٠٠  ١L١٥
   ٨٠    ٢L٨
   ١٤٠    ٣L١٦
 ١{٦٠    ١٥٠  ٦L١١
   ١٣٠    ٨L١٨
   ١١٠    ٩L٦
 ١{٧٠    ١٥٠  ١٠L١٥
   ١٤٠    ١٢L٢٩

(١)
. ‫ﺴﻭﻑ ﺘﺴﺘﺨﺩﻡ ﺒﻴﺎﻨﺎﺕ ﻫﺫﺍ ﺍﻟﻤﺜﺎل ﻓﻲ ﺘﻘﻴﻴﻡ ﺍﻟﻤﺨﺯﻭﻥ ﺒﺎﻟﻁﺭﻕ ﺍﻷﺨﺭﻯ ﺍﻟﻤﺸﺎﺭ ﺇﻟﻴﻬﺎ ﺴﺎﺒﻘﺎ‬
-٥٠-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 E١F‫א‬‫א‬K‫א‬‫א‬
Z‫א‬٩٤٧{٩Z‫א‬‫א‬،١١١٣Z‫א‬‫א‬
 K١٦٥{١
 First in first out ( FIFO )‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬،
 ‫א‬C‫א‬‫א‬Z‫א‬
،١٧٠Z١{٧C١٠٠Z
 ‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬١٧٠‫א‬‫א‬‫א‬K‫א‬‫א‬
 K٢٨٧E١{٦٠C٢٠FHE١{٧٠C١٥٠FW‫א‬
 ‫א‬‫א‬‫א‬KE١F
 ‫א‬  ‫א‬  ‫א‬‫א‬
 ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫ א‬‫ א‬‫ א‬‫ א‬‫א‬ ‫א‬
 ١٥٠{٠٠٠  ١{٥٠٠  ١٠٠        ١٥٠  ١{٥٠  ١٠٠  ١L١
 ٦١٨{٠٠  ١{٥٤٥  ٤٠٠        ٤٦٨  ١{٥٦  ٣٠٠  ١L١٥
 ٤٩٤{٤٠٠  ١{٥٤٥  ٣٢٠  ١٢٣{٦٠ ١{٥٥٠  ٨٠        ٢L٨
 ٢٧٨{١٠٠  ١{٥٤٥  ١٨٠  ٢١٦{٣٠ ١{٥٥٠  ١٤٠        ٣L١٦
 ٥١٨{١٠٠  ١{٥٧٠  ٣٣٠        ٢٤٠  ١{٦٠  ١٥٠  ٦L١١
 ٣١٤{٠٠٠  ١{٥٧٠  ٢٠٠  ٢٠٤{١٠ ١{٥٧٠  ١٣٠        ٦L١٨
 ١٤١{٣٠٠  ١{٥٧٠  ٩٠  ١٧٢{٧٠ ١{٥٧٠  ١١٠        ٩L٦
 ٣٩٦{٢٤٠  ١{٦٥١  ٢٤٠        ٢٥٥  ١{٧٠  ١٥٠  ١٠L١٥
 ١٦٥{١٠٠  ١{٦٥١  ١٠٠  ٢٣١{١٤ ١{٦٥١  ١٤٠        ١٠L٢٩
     ٩٤٧{٨٤        ١١١٣      

 
-٥١-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬٣٣٠‫א‬‫א‬‫א‬‫א‬‫א‬
 ٣١٨{٢ZE١{٥٦C٢٠FHE١{٦٠ J١٥٠FHE١{٧٠C١٥٠F
 Lower of market Price or cost ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 Last in First Out ( LIFO) ‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 K‫א‬‫א‬
،E١٠٠F‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،١٥٠ZE١{٥C١٠٠FZ‫א‬‫א‬
‫א‬KE٩٦٣Z١٥٠ J١١١٣F‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬١٥٠‫א‬K‫א‬
 K٢٢٨ZE١{٥٦C٥٠FZE١{٥C١٠٠F‫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

-٥٢-
 ‫א‬‫א‬ ٢٢٧  ‫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 ١
 ‫؟‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬  ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF
 ‫؟‬‫א‬‫א‬‫א‬١٥‫א‬‫א‬EF
‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬
 ١٣٠٠٠  ١١  ١٥٠٠  ١
 ٦٠٠  ١٢  ١٢٠٠٠  ٢
 ٤٢٠٠٠  ١٣  ٢٢٠٠  ٣
 ٩٩٠٠  ١٤  ٥٠٠٠٠  ٤
 ١٢٠٠  ١٥  ٩٦٠٠  ٥
 ١٠٢٠٠  ١٦  ٧٥٠  ٦
 ٤٠٠٠  ١٧  ٢٠٠٠  ٧
 ٦١٠٠٠  ١٨  ١١٠٠٠٠  ٨
 ٣٥٠٠  ١٩  ٨٠٠  ٩
 ٣٩٠٠  ٢٠  ١٥٠٠٠  ١٠
 W‫א‬‫א‬‫א‬‫א‬٣

-٥٣-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 
 ‫א‬  ‫א‬  ‫א‬‫א‬
‫א‬
‫א‬ ‫א‬ ‫א‬  ‫א‬
 ١٥٠٠    ٣{٠  ١٥٠٠  ١L٣
 ٨٠٠  ٧٠٠      ١L٦
 ١٧٠٠    ٣{٥  ٩٠٠ ١L١٠
 ٨٠٠  ٩٠٠     ١L١٢
 ١٦٠٠  ٧٠٠  ٣{٦  ١٥٠٠ ١L١٥
 ٦٠٠  ١٠٠٠     ١L٢٠
 ١٦٠٠    ٣{٤  ١٠٠٠ ١L٢٣
 ٣١٠٠    ٣{٥  ١٥٠٠ ١L٢٨
 ٢٠٠٠  ١١٠٠     ١L٢٩
 ١٥٠٠  ١٠٠٠  ٣{٨  ٥٠٠ ١L٣٠
 W‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬EFK‫א‬‫א‬EF
 K‫א‬‫א‬EFK‫א‬‫א‬EF
 
 
 
 
 
 
 
 
 
 
 
-٥٤-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬١
‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،
‫א‬،‫א‬‫א‬‫א‬،
 K‫א‬‫א‬،‫א‬‫א‬‫א‬
١،٧،٣،١٩،٢٠،١٧،٥،١٤،١٦،٢،١١،١٠،١٣،٤،١٨،٨W‫א‬٢
 ١٢،٦،٩،١٥،
 ٣٥٣١٥٠‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 ‫א‬٪٥٠،٪٣٠،٪٢٠‫א‬‫א‬
٨W
 ‫א‬‫א‬٪٥{٨،٪١٩{٧،٪٧٤{٥‫א‬‫א‬
 ١٣،٤،١٨،
 ٥،١٤،١٦،٢،١١،١٠W‫א‬
 ‫א‬‫א‬
‫א‬F‫א‬‫א‬ ١٨‫א‬‫א‬
 KE‫א‬‫א‬‫א‬‫א‬‫א‬
 E١٥٠٠F‫א‬٣
 K٥٤٠٠ZE٣{٥C١٠٠٠FHE٣{٨C٥٠٠FZ‫א‬‫א‬Z
 ٤٥٠٠ZE٣C١٥٠٠FZ‫א‬‫א‬‫א‬Z
 ٥١٣٠{٤ZE٣{٤٢C١٥٠٠FZ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬W

-٥٥-
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

٤
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

K‫א‬‫א‬‫א‬ŠW‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ Š
 
:‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١
 K‫א‬‫א‬‫א‬‫א‬‫א‬٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٥
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 
 ٪٨٥‫א‬W‫א‬‫א‬‫א‬
 
 ١٠W‫א‬‫א‬
 
 W‫א‬‫א‬
 KŠ
 KŠ
 K‫א‬‫א‬‫א‬‫א‬‫א‬Š
 
 

- ٥٦ -
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫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
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬E١F
‫א‬‫א‬E٢FK‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬K
Fixed-Order Quantity Models ‫א‬‫א‬W
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 

 
‫א‬
 
 
‫א‬
 
‫א‬‫א‬
  
  
 ‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬١
 K‫א‬‫א‬٢
 K‫א‬W‫א‬‫א‬٣
 EEconomic Order quantity ( EOQ‫א‬‫א‬
-٥٧-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬ ١٩٥١‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 Model assumptions‫א‬‫א‬‫א‬١

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬K‫א‬
K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬Š
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K
 ‫א‬‫א‬‫א‬‫א‬Š
‫א‬‫א‬‫א‬K‫א‬‫א‬
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬
 K‫א‬‫א‬

-٥٨-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 Model Philosophy‫א‬٢
‫א‬‫א‬ ‫א‬‫א‬
‫א‬E ‫א‬‫א‬F‫א‬‫א‬‫א‬K ‫א‬‫א‬
EQF‫א‬‫א‬ERF‫א‬‫א‬
 KEIF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
R
Ordering Cost = I
Q
  
‫א‬F‫א‬
‫א‬C ‫א‬
 E‫א‬
 ‫א‬ Z
 ‫א‬
E‫א‬‫א‬F‫א‬‫א‬
 W،EH F‫א‬‫א‬
Q
Holding Cost = H
2
  
 ‫א‬
 ‫א‬‫א‬C Z‫א‬Z
 ٢
 ⎛⎜⎜ R ⎞⎟⎟ I ‫א‬‫א‬EQF‫א‬
⎝Q⎠
  ⎛⎜ Q ⎞⎟ H ‫א‬
⎝2⎠
 W
  R I- Q H =0
Q 2
 W‫א‬‫א‬‫א‬‫א‬
2RI RI
 
‫أو‬
H 1
H
Q2 = Q2 =
2
 
2 RI
 Q = 
H

 W‫א‬‫א‬‫א‬‫א‬

-٥٩-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬C‫א‬‫א‬C٢ 2RI
EOQ =
 ‫א‬‫א‬   ‫א‬ H E١F
 

‫א‬K KKK‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬E١F‫א‬
 W‫א‬‫א‬‫א‬‫א‬
2RI
‫א‬‫א‬ZC EOQ =
% HC
١٨٠٠‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬،١٠٠‫א‬‫א‬‫א‬
 ‫؟‬‫א‬‫א‬K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
،‫א‬KK‫א‬‫א‬‫א‬‫א‬K
‫א‬‫א‬K
 ‫א‬ ‫א‬‫א‬
١٠٠‫א‬،‫א‬١٨٠٠‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬KE
 ‫א‬F
‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬K٢‫א‬
K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
K٩٠٠ ‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬
Z‫א‬‫א‬KE٣٦٠٠ZE٤C٩٠٠F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K٣٧٠٠Z١٠٠Z٣٦٠٠
‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬
 KE‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬F‫א‬‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E

-٦٠-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬KK‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬KK‫א‬
 ‫א‬‫א‬‫א‬‫א‬

‫א‬     ‫א‬ 

 ‫א‬  ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬
 ٣٧٠٠  ١٠٠  ٣٦٠٠  ٩٠٠ ١٨٠٠  ١
 ٢٠٠٠  ٢٠٠  ١٨٠٠  ٤٥٠  ٩٠٠  ٢
 ١٥٠٠  ٣٠٠  ١٢٠٠  ٣٠٠  ٦٠٠  ٣
 ١٣٠٠  ٤٠٠  ٩٠٠  ٢٢٥  ٤٥٠  ٤
 ١٢٢٠  ٥٠٠  ٧٢٠  ١٨٠  ٣٦٠  ٥
 ١٢٠٠  ٦٠٠  ٦٠٠  ١٥٠  ٣٠٠  ٦
 ١٢٥٠  ٨٠٠  ٤٥٠ ١٢٢{٥  ٢٢٥  ٧
 ١٣٠٠  ٩٠٠  ٤٠٠  ١٠٠  ٢٠٠  ٨
 ١٣٦٠  ١٠٠٠  ٣٦٠  ٩٠  ١٨٠  ٩
           ١٠

‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬
W
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫؟‬‫א‬‫א‬
‫א‬K
 ‫א‬‫א‬‫א‬
‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬

-٦١-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬٣٠٠‫א‬‫א‬‫א‬،‫א‬٦
،١٢٠٠‫א‬‫א‬‫א‬ ٦٠٠
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
2 × 1800 × 100  Z‫א‬‫א‬
EOQ = = 300 units
4
 
Z‫א‬،‫א‬٦Z‫א‬‫א‬D‫א‬‫א‬Z‫א‬‫א‬‫א‬
FZ‫א‬،٦٠٠ZE‫א‬‫א‬C‫א‬‫א‬‫א‬F
FZ‫א‬،٦٠٠ZE‫א‬C‫א‬‫א‬
 K٦٠٠ZE‫א‬C‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
١٢،٦٠Z٦D٣٦٠،‫א‬‫א‬‫א‬ 
 K٨{٧Z٦D٥٢،٢Z٦D
٣٠٠FR ‫א‬‫א‬DQ ‫א‬‫א‬‫א‬‫א‬‫א‬
 KE،١٦٦Z١٨٠٠D
 
 

-٦٢-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬  
 
 ١٢٠٠
‫א‬  
 
٦٠٠
 
 

 ‫א‬Z‫א‬
 

 
‫א‬ ‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
KEHCFEH F‫א‬‫א‬‫א‬
٤٠‫א‬  ‫א‬٪١٠‫א‬
 W‫א‬‫א‬‫א‬
2 × 1800 × 100
 Q = = 300
% 10 × 40
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
  TC = RC + 2× R ×I ×H
  TC = 1800 (40) + 2 × 1800 × 100 × (.10 × 40)

 = 72 000 + 1200 = 73 200

 ‫א‬H‫א‬H‫א‬‫א‬Z‫א‬‫א‬
      
٣٠٠ ١٨٠٠
 ٧٣٢٠٠Z٤C H١٠٠ C H٤٠C١٨٠٠
٢ ٣٠٠

-٦٣-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 Quantity Discount / EOQ‫א‬‫א‬‫א‬٣

‫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
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬،‫א‬
 W١
‫א‬،١٨٠٠٠‫א‬‫א‬
‫א‬‫א‬،‫א‬
 ‫א‬،٢٠‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬٪٢‫א‬‫א‬‫א‬‫א‬K
٦٠٠٠٣٠٠٠‫א‬‫א‬٪٣،٣٠٠٠١٨٠٠‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K٦٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬٪٤،
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١
 K‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
 K‫א‬‫א‬K‫א‬
 K‫א‬‫א‬‫א‬‫א‬٣
2 × 18000 × 20
= 600  W‫א‬‫א‬‫א‬‫א‬
2
 Z‫א‬‫א‬‫א‬
 Z‫א‬‫א‬‫א‬‫א‬‫א‬
-٦٤-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

600 18000
TC = (18000 × 10) + (2) + (20) = 181,200
2 600
 Z٪٢١٨٠٠‫א‬‫א‬‫א‬
18000 18000
TC = (18000 × 10 × 0.98) + (2) + (20) = 178,400
600 1800
 W‫א‬‫א‬٪٣٣٠٠٠‫א‬
3000 18000
TC = ( 18000 × 10 × 0.97) (2) + (20) = 177,720
2 3000
 Z٪٤‫א‬‫א‬‫א‬
600 18000
TC = ( 18000 × 10 × 0.96) (2) + (20) = 178,860
2 6000
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K ‫א‬٪٣‫א‬‫א‬٣٠٠
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W٢
،‫א‬٪٢٠‫א‬،٣٦٠٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
٩،٥٠٠٣٠٠‫א‬‫א‬١٠،٣٠٠‫א‬‫א‬١٢
٨٠٠‫א‬‫א‬٨{٥،٨٠٠٥٠٠‫א‬‫א‬
‫א‬‫א‬٨{١٥،١٨٠٠١٢٠٠‫א‬‫א‬٨{٢٥،١٢٠٠
 W‫א‬‫א‬‫א‬‫א‬K١٨٠٠
 K‫א‬‫א‬‫א‬١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٤
‫א‬‫א‬K  ‫א‬‫א‬‫א‬‫א‬‫א‬
٦٦١،٦٥٠،٦٣٢،٦٠٠،٥٤٨‫א‬‫א‬‫א‬‫א‬‫א‬
٦٣٢ ‫א‬‫א‬K‫א‬‫א‬٦٦٥،

-٦٥-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬K  ‫א‬‫א‬‫א‬K ٩‫א‬

 WE٦٣٢F‫א‬‫א‬
632 3600
  TC = (3600 × 9 ) + × 9 × 0.2 ) + × 100 = 33,538
2 632
‫א‬‫א‬‫א‬‫א‬‫א‬٩‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
،٨{٢٥‫א‬٣٠٩٩٠،٨{٥‫א‬٣١٧٣٠‫א‬
١٢٠٠‫א‬‫א‬‫א‬‫א‬‫א‬K٨{١٥‫א‬٣١٠٠٧
 K٨{٢٥‫א‬
 
 Resource Limitations ‫א‬‫א‬‫א‬‫א‬٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬K
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
2RI
‫א‬،‫א‬،‫א‬‫א‬ Q =
H
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬W
 ‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K ‫א‬‫א‬‫א‬E‫א‬‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
K ‫א‬‫א‬‫א‬‫א‬

-٦٦-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫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‫א‬
‫א‬،،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬،E٣١٣{٧٥F‫א‬‫א‬‫א‬
 K‫א‬
‫א‬  ‫א‬  ‫א‬
   ‫א‬  ‫א‬  ‫א‬
٠{٠٢  ٢  ٢٠٠ ١٨٠٠  EF
٠{٠٣  ٢  ٢٥ ٣٦٠٠  EF
٠{٠٥  ١  ٥٠ ٩٠٠  EF
‫ﺝ‬

،‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬K‫א‬‫א‬‫א‬

-٦٧-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 

 EF  EF  EF  ‫א‬

 ٣٠٠  ٣٠٠  ٦٠٠ ‫א‬‫א‬
 ٣٧{٥  ٣٤{٥  ٣٦ ‫א‬‫א‬
‫א‬E ‫א‬‫א‬F‫א‬١٨Z‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬ K‫א‬
KK‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K
 ‫א‬‫א‬
ESF ‫א‬‫א‬‫א‬EPF‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
2RI
  EOQ =
H + PS
‫א‬F‫א‬‫א‬‫א‬‫א‬
‫א‬،،‫א‬E
‫א‬،‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬K‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬

 EF  EF  EF  ‫א‬

 ٢٤٥  ٢٨٠  ٥٧٢  EFE١F‫א‬‫א‬
 ٦{١٣  ٤{٢٠  ٥{٧٢  EF‫א‬‫א‬
‫ﺝ‬

،‫א‬‫א‬‫א‬،‫א‬١٦{٠٥‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬E١٠F‫א‬‫א‬K‫א‬
‫א‬‫א‬K‫א‬
-٦٨-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

K ٢٠،١٩١١‫א‬‫א‬
 W‫א‬‫א‬‫א‬

 EF  EF  EF  ‫א‬

 ٢١٢  ٢٦٣  ٥٤٨ WEFE٢F‫א‬‫א‬
 ٥{٣٠  ٣{٩٥  ٥{٤٨ WEF‫א‬‫א‬
KK‫א‬‫א‬‫א‬‫א‬K١٤{٧٣‫א‬
K
 ٣٠‫א‬‫א‬K ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬٣٠Z‫א‬K‫א‬‫א‬‫א‬
 EF  EF  EF  ‫א‬
 ١٩٠  ٢٤٩  ٥٢٦ WEFE٣F‫א‬‫א‬
 ٤{٧٥  ٣{٧٤  ٥{٢٦  WEF‫א‬‫א‬

‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬٣١٣{٧٥Z‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬…‫؟‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 E‫א‬F‫א‬‫א‬‫א‬‫א‬
2 × 18000 × 200 × 2 = 1200\
2 × 3600 × 25 × 2 = 600
2 × 900 × 50 × 1 = 300
 ٢١٠٠‫א‬‫א‬‫א‬
E٢{١٥٢F‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K٥٢‫א‬
 K‫א‬‫א‬‫א‬

-٦٩-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

W‫א‬‫א‬٢
Economic Production Run : ( EPR)
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬P‫א‬‫א‬‫א‬‫א‬ ١
،‫א‬‫א‬‫א‬‫א‬،U‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬٢
K ‫א‬‫א‬‫א‬‫א‬
‫א‬±‫א‬‫א‬‫א‬‫א‬‫א‬
KE P - UF‫א‬‫א‬
 W‫א‬‫א‬١L٢
W‫א‬‫א‬
 KE‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬Š
 KEF‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬Š
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  :EPR / single product‫א‬‫א‬‫א‬‫א‬‫א‬٢L٢

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 WE‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬HE‫א‬F‫א‬‫א‬H‫א‬
 Q (P - U )
H +
R
I + (R × C)
2P Q

-٧٠-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 WEQF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
2RI 2RI P
Q =  Q = ×
⎛ U⎞ H P-U
H ⎜1 - ⎟
⎝ P⎠

‫ﻤﻌﺩل ﺍﻹﻨﺘﺎﺝ‬ ‫ × ﺍﻟﻁﻠﺏ ﺍﻟﺴﻨﻭﻱ × ﺘﻜﻠﻔﺔ ﺍﻹﻋﺩﺍﺩ ﺃﻭ ﺍﻟﻁﻠﺏ‬٢ = ‫ﺃﻯ ﺃﻥ ﺍﻟﻜﻤﻴﺔ‬

×
‫ﻤﻌﺩل ﺍﻹﻨﺘﺎﺝ ـ ﻤﻌﺩل ﺍﻻﺴﺘﺨﺩﺍﻡ‬ ‫ﺘﻜﻠﻔﺔ ﺘﺨﺯﻴﻥ ﺍﻟﻭﺤﺩﺓ ﻓﻲ ﺍﻟﺴﻨﺔ‬

‫ × ﺍﻟﻁﻠﺏ ﺍﻟﺴﻨﻭﻱ × ﺘﻜﻠﻔﺔ ﺍﻟﻁﻠﺏ‬٢

‫א‬‫א‬
  = ‫ﺃﻭ‬
 ٪١٠٠F‫א‬
 ‫א‬
 
‫א‬١٥EIF‫א‬‫א‬١٢٠٠ZERF‫א‬‫א‬‫א‬
‫א‬‫א‬،١٠٠‫א‬،‫א‬EHF‫א‬‫א‬
 W‫א‬‫א‬‫א‬،٥٠‫א‬،٦٠
 ‫א‬‫א‬‫א‬EF
2 × 1200 × 15 100
  EPR (Q) = × = 300 units
1 100 - 60
 W‫א‬‫א‬‫א‬‫א‬EF
1200 300 (100 - 60)
  TC = (1200 × 50) + ( ) × (15) + (1) = 6120
300 2 × 100
 tZ‫א‬‫א‬‫א‬EF
Q 300
‫א‬  t = = = 3 days
P 100
‫א‬
 
 Z‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF
Q 300
‫א‬   w = = = 5 days
U 60
  Z‫א‬‫א‬EF
 120 unitZ3 (100 – 60 ) = t (p – u) Z‫א‬‫א‬
 Z
Q ( P - U ) 300 - ( 100 - 60 )
= = 120 units
P 100
 

-٧١-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 

      ‫א‬  

‫א‬  ‫א‬‫א‬  ‫א‬
 ٤٠  ٦٠  ١٠٠  ١  
 ٨٠  ٦٠  ١٠٠  ٢  ‫א‬
 ١٢٠  ٦٠  ١٠٠  ٣  
 ٦٠  ٦٠    ٤  
   ٦٠    ٥  ‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬٣٠٠‫א‬‫א‬‫א‬‫א‬
، ‫א‬،‫א‬‫א‬‫א‬
 K٥‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 EEPR ( multiple productsE‫א‬F‫א‬‫א‬٣L٢
‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬
 ‫א‬‫א‬K ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KZ
Q ( P- U ) ‫א‬‫א‬ Q ‫א‬EP - UF t‫א‬
 P P
‫א‬‫א‬‫א‬EQF‫א‬‫א‬
i ‫א‬‫א‬ENF‫א‬
 Wm
m m
  Aveg. Inv. = ∑
( Pi - Ui ) Q
2
= ∑
( Pi - Ui ) Ri
2NPi
i=1 i=1

-٧٢-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬،‫א‬‫א‬‫א‬
 Wm i ‫א‬‫א‬
 ‫א‬H‫א‬‫א‬‫א‬H‫א‬Z‫א‬‫א‬
m m m ( Pi - Ui )Ri Hi
TC = ∑ Ri Ci + ∑ NIi + ∑
i =1 i=i i =1 2NPi

 WN‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 

m 1 m ( Pi - Ui ) Ri Hi
∑ Ii − ∑
i =1 2N 2 i =1 Pi

 N ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
m ( Pi - Ui ) Ri Hi
∑
Pi
 N = i=1
m
2 ∑ Ii
i =1

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 W

  Q = R a ‫א‬‫א‬‫א‬‫א‬
a N
 W‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬E١F
 ‫א‬‫א‬‫א‬‫א‬U‫א‬‫א‬‫א‬‫א‬‫א‬P

( P - U ) (H) (R) K L‫א‬‫א‬
P

C٢FL‫א‬‫א‬N‫א‬‫א‬‫א‬E٢F
 W،E‫א‬‫א‬
 

L
L  Z‫א‬ N = m

  2 ∑ 1
‫א‬C٢ i =1
 
 
 
 
 
 
 

‫א‬N‫א‬‫א‬‫א‬R‫א‬‫א‬E٣F
‫א‬‫א‬‫א‬،‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬

-٧٣-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 P U  H I R ‫א‬E١F
٦٠ ٨٠ ١.٦ ٦٣.٥ ٧٠٠٠  
٨٥ ١٠٠ ١.٤ ١٦٠ ١٢٠٠٠  
٧٠ ٩٠ ٠.٥ ١٢٥ ٩٠٠٠  
٥٠ ٦٠ ١.٢ ٨٥ ٨٠٠٠  
١٠٥ ١٢٠ ٢.٠ ١٥٠ ١٥٠٠٠  
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 L =
(P - U) (R) (H) U P ‫א‬
P

 ٢٨٠٠ZE٨٠FDE١{٦C٧٠٠٠C٢٠F  ٦٠  ٨٠  

 ٢٥٢٠ZE١٠٠FDE١{٤C١٢٠٠٠C١٥F  ٨٥  ١٠٠  
 ١٠٠٠ZE٩٠FDE٠{٥C٩٠٠٠C٢٠F  ٧٠  ٩٠  
 ١٦٠٠ZE٦٠FDE١{٢C٨٠٠٠C١٠F  ٥٠  ٦٠  
 ٣٧٥٠ZE١٢٠FDE٢{٠C١٥٠٠٠C١٥F  ١٠٥  ١٢٠  
 ١١٦٧٠Z  
 
 ١١٦٧٠ZN‫א‬‫א‬٢
 ٣{١٦Z
٥٨٣{٥ C ٢  
W t Q
 ‫א‬‫א‬‫א‬ ‫א‬  ‫א‬
U ÷ QZ  QDP Z  N ÷ RZ

 ٣٦{٩٢  ٢٧{٦٩  ٢٢١٥{١٩  

 ٤٤{٦٧  ٣٧{٩٧  ٣٧٩٧{٤٧  
 ٤٠{٦٧  ٣١{٦٥  ٢٨٤٨{١٠  
 ٥٠{٦٣  ٤٢{١٩  ٢٥٣١{٦٥  
 ٤٥{٢١  ٣٩{٥٦  ٤٧٤٦{٨٤  

-٧٤-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

Fixed - Time period models ‫א‬‫א‬W

F‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬E ‫א‬‫א‬
‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬EF‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
K
  ‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KK‫א‬
 
 
 
‫א‬‫א‬
 
 ‫א‬‫א‬  

 ‫א‬<‫א‬  
‫א‬
  
‫א‬‫א‬  ‫א‬  
 
 ‫א‬‫א‬‫א‬
 
 Efixed time ( Single ProductE‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬H‫א‬‫א‬‫א‬HE‫א‬F

-٧٥-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬E‫א‬‫א‬F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
،RZ‫א‬‫א‬،HZ‫א‬،IZ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ CZ‫א‬‫א‬،t Z‫א‬‫א‬
 W

  TC = (R × C) + (
1
t
) +
(RtH)
2
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 E‫א‬F‫א‬‫א‬C٢ ‫ﺩ‬

‫א‬ C ‫א‬‫א‬  t =
2I
RH

 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 t =
Q
R
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E EOQ F
 K‫א‬‫א‬‫א‬‫א‬
٢٥‫א‬‫א‬٣٦٠٠Z‫א‬‫א‬‫א‬،‫א‬
 Z‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
2 × 25
  t =
3600 ×
= .083

2 × 3600 × 25
 Q =
2
300 unit = ‫א‬‫א‬

F‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬Z‫א‬‫א‬KE‫א‬F‫א‬‫א‬‫א‬‫א‬
 
EInv. Level = R ( t as % of year + LT as % of year
Z‫א‬‫א‬١٥‫א‬‫א‬‫א‬‫א‬
١{٥
 K٤٥٠ZC٣٦٠٠
١٢

-٧٦-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

EF‫א‬‫א‬‫א‬
٤٥٠‫א‬‫א‬،٤٥٠‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 EFixed interval ( Multiple product‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬K‫א‬
m
t H ∑ Ri Ci
m S + nI
  TC = ∑ Ri Ci + + i =1
i =1 t 2
 W
 K‫א‬‫א‬Z Ri

 K‫א‬EF‫א‬ZCi
 K‫א‬E‫א‬F‫א‬ZS
 K‫א‬‫א‬‫א‬‫א‬= n

 K‫א‬‫א‬‫א‬Zt
 K‫א‬E‫א‬F‫א‬‫א‬ZI
 K‫א‬‫א‬ZH
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
m
H ∑ Ri Ci
 S + nI
+ i =1 = 0
2 2
t
 
 W‫א‬‫א‬‫א‬‫א‬
2(S + nI)
t = m
H ∑ Ri Ci
i =1
 
 Z
 ‫א‬‫א‬‫א‬C‫א‬H‫א‬‫א‬F٢
 ‫א‬‫א‬‫א‬C‫א‬
 W‫א‬‫א‬‫א‬
 KE‫א‬‫א‬H‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
-٧٧-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W
W
 ‫א‬‫א‬‫א‬‫א‬
٢٠‫א‬‫א‬K٠٥‫א‬‫א‬‫א‬،١{٥‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
               ‫א‬
١٧٥ ٧٠٠ ٨٠٠ ١٠٠ ١٢٥ ٤٠٠ ١٥٠ EF‫א‬‫א‬
 ٢ ٠{٥ ٠{٥  ٣  ٢ ٠{٥  ١  EF‫א‬
 W‫א‬
2 (1.5 + 7 × .5)
 K‫א‬ t = Z.16 year‫א‬‫א‬‫א‬‫א‬
.2 × 2000
،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
٢Z‫א‬‫א‬E‫א‬‫א‬H‫א‬‫א‬FC‫א‬‫א‬F
 KE٠{٢٥C‫א‬Z‫א‬‫א‬٠{٢٥Z١٢D٣F‫א‬
               ‫א‬
 ٤٢  ١٦٧  ١٩٣  ٢٤  ٣٠  ٩٧  ٣٥ ‫א‬‫א‬
 
 ٤٤  ١٧٥  ٢٠٠  ٢٥  ٣١  ١٠٠  ٣٨ 
 W
 
 
 

-٧٨-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W
 W‫א‬‫א‬E×F‫א‬‫א‬E9FW
١٠٥‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١EF
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢EF
E ‫א‬ ‫א‬F‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣EF
2 RI
 K‫א‬‫א‬ Q =
H
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٤EF
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬٥EF
‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٦EF
‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬٧EF
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٨EF
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٩EF
‫א‬‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٠EF
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬

-٧٩-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١١EF
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ١٢EF
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K
 W
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١
‫א‬١٠٠‫א‬١٨٠٠‫א‬‫א‬‫א‬‫א‬‫א‬
١٦٠‫א‬،٤‫א‬‫א‬،٢٠‫א‬‫א‬
‫א‬٪٤‫א‬K٧٠‫א‬‫א‬‫א‬،
 W‫א‬K‫א‬‫א‬‫א‬٦٠٠‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF
 ‫؟‬‫א‬‫א‬‫א‬
 WZ‫א‬‫א‬
 Z‫א‬‫א‬
 Z‫א‬
 Z‫א‬
،٢٠‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬EF
 W
 Z‫א‬‫א‬‫א‬
 Z‫א‬
 Z‫א‬
 W‫א‬‫א‬‫א‬‫א‬EF
 Z‫א‬‫א‬
 Z‫א‬
 Z‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
 W‫א‬‫א‬

-٨٠-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 ‫א‬‫א‬ ‫א‬    ‫א‬

‫א‬  ‫א‬ ‫א‬‫א‬
 ‫א‬L٣١٠ ١٠٠٠  ٥  ١٠  
 ‫א‬L٣٢٥  ٢٥٠  ١٠  ٢٠  

 K٣١٥٠٠‫א‬‫א‬،‫א‬٪١٠‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬EF
         ‫א‬
١٤٠٠٠ ٩٠٠٠ ٩٦٠٠ ٨٠٠٠  ‫א‬‫א‬
 ٢٥٠  ١٥٠  ٢٠٠  ٢٠٠  ‫א‬‫א‬
 ١٨٥  ١١٢  ١٨٥  ١٥٠ ‫א‬‫א‬‫א‬
 ١{٨  ٠{٥  ١{٥  ٢  ‫א‬
 ٨٥  ٦٥  ٦٠  ٤٥ ‫א‬‫א‬‫א‬
١٩،١٠٠٢٠‫א‬‫א‬‫א‬‫א‬٤
،١٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٨،١٠٠٠١٠٠
٣٠٠٠‫א‬‫א‬،‫א‬٪٢٥‫א‬٤٠‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬،
 ‫؟‬‫א‬‫א‬
K ‫א‬‫א‬ ١٥٠٠‫א‬‫א‬٥
‫א‬،‫א‬٢٥‫א‬،١٠‫א‬
 W‫א‬،‫א‬‫א‬٪٢٥
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF
‫א‬‫א‬‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬EF
 ‫؟‬‫א‬‫א‬‫א‬‫א‬

-٨١-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬
 W
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢
P
FP ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
P−U
‫א‬‫א‬E‫א‬‫א‬FU‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٣
 KE‫א‬‫א‬‫א‬‫א‬‫א‬F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٤
 K‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٥
‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٦
 KE‫א‬F‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٧
 K‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٨
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ ٩
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ١٠
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
t = Q F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١١

 K‫א‬‫א‬‫א‬‫א‬E ÷ R

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ١٢
 K‫א‬‫א‬‫א‬

-٨٢-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W
،٦٠٠‫א‬٣٦٠٠٠‫א‬‫א‬،٣٧٢٠٠Z‫א‬‫א‬EF ١
 K٦٠٠‫א‬
Z‫א‬١١٢{٥Z‫א‬،٤٠٠Z‫א‬‫א‬EF
 K٤٥٠
 K١٢٠٠‫א‬٣٠٠‫א‬،٣٦٠٦٠‫א‬‫א‬EF
‫א‬‫א‬‫א‬١٠٠Z٢٠٠Z‫א‬‫א‬ ٢
‫א‬K٣١٥‫א‬‫א‬٣٥K٢٢Z٠{٢٥C٥٠H٠{١٠C١٠٠Z
‫א‬ ٥‫א‬‫א‬‫א‬
 KEF٦٧١٤١
 Z‫א‬‫א‬‫א‬‫א‬٣
 
 E١{٥FE١٢٠٠٠FE١٨٥٢٥٠F  E٢FE٨٠٠٠FE١٥٠٢٠٠F
H ZL
 ٢٥٠  ٢٠٠
 
 E١{٨FE١٤٠٠٠FE١٨٥٢٥٠F  E٠{٥FE٩٠٠٠FE١١٢١٥٠F  
H
 ٢٥٠  ١٥٠ H
 ١٢٧٧٢Z٦٥٥٢H١١٤٠H١٠٨٠H٤٠٠٠Z
 
 
 ١٢٧٧٢ Z‫א‬‫א‬‫א‬
٢٥٥C٢  
 Z‫א‬‫א‬‫א‬‫א‬
 ٢٨٠٠Z،١٨٠٠Z،٢٤٠٠Z،١٦٠٠Z
٢٣١١٩‫א‬٢٢٥،٢٠‫א‬٢١٩‫א‬‫א‬‫א‬ ٤
H‫א‬H‫א‬‫א‬F‫א‬‫א‬٢٢٥‫א‬‫א‬K١٨‫א‬
E١٠٠٠‫א‬‫א‬١٨FK٥٨٠٦٧{٧ZE‫א‬
K ‫א‬‫א‬٥٦٣٧٠‫א‬‫א‬‫א‬
 K١٨١٠٠٠‫א‬‫א‬‫א‬
 ١٨٧٥ZE٠{٢٥C١٠FE٢D١٥٠٠FZ‫א‬‫א‬٥

-٨٣-
 ‫א‬‫א‬‫א‬ ٢٢٧  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

E١٨٧٥F،E٥٠F،E٣٠{٠٠٠F‫א‬Z
 ‫א‬‫א‬‫א‬W‫א‬ ‫א‬ 
 K٣١٩٢٥‫א‬
E٣٠٦F،E٣٠٠٠٠F‫א‬‫א‬EQZ٢٤٥F‫א‬‫א‬
 K٣١١٣Z‫א‬٣٠٦١٢‫א‬E٣٠٦F
‫א‬‫א‬K ٤{١٦ ٠{٠٨Z٣٠٠٠D٢٤٥ZRDQ Z
 ‫א‬‫א‬ 
٦{١٦
٥٢ K٣٥٥ZC٣٠٠٠Z

 

-٨٤-
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

٥
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬ ١W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬٢
 K‫א‬٣
 
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١
 K‫א‬‫א‬‫א‬‫א‬٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣
 

‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬
 
 K٪٩٠‫א‬W‫א‬‫א‬‫א‬
 
 ٨W‫א‬‫א‬
 
 W‫א‬‫א‬
 KŠ
 KŠ
 KL‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š

- ٨٥ -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 
 ،‫א‬ ‫א‬   ‫א‬  ‫א‬   ‫א‬ ‫א‬   
،‫א‬‫א‬‫א‬‫א‬،‫א‬،‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
   ‫א‬          ‫א‬ ‫א‬
‫א‬K‫א‬‫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
 EMaterials Requirement Planning ( MRP‫א‬‫א‬‫א‬W
‫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
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬EAPICSF‫א‬‫א‬‫א‬‫א‬
 W
“ A system Which uses bills of material, Inventory and open data, and master production schedule information
to calculate requirements for materials. It makes recommendation to release replenishment orders o materials.
Further, since it is time phased, it makes recommendation to reschedule open orders when due dates and need a dates
are not in phase”.
 
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬
،‫א‬‫א‬،‫א‬
K‫א‬‫א‬‫א‬‫א‬

- ٨٦ -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫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
 
EMRPF ‫א‬‫א‬  ‫א‬    ‫א‬ ‫א‬   ‫א‬ ‫א‬  
 WEROPF‫א‬‫א‬‫א‬
“ MRP Plans future order – ROP determines the next order.
MRP is future oriented – ROP is present oriented.
MRP is Linked to the discovery of the concept of dependent and independent demand.
MRP is attractive for Lumpy demand streams.
ROP is Based on past average demand and therefore will incorrectly call for orders even if there is no
demand”.
‫א‬ Independent‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K Lumpy ‫א‬‫א‬‫א‬ Dependent ‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬          ، ‫א‬ ‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
K ‫א‬  ‫א‬  E F    ،‫א‬ ‫א‬    ‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ٨٧ -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

MRP – Inputs‫א‬‫א‬‫א‬١
،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Master Production  ‫א‬   ،‫א‬ ‫א‬    ،‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ Schedule
  ‫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
 K‫א‬‫א‬‫א‬
‫א‬W  Bill of materials‫א‬‫א‬
Product ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬ structure tree
 ‫א‬   Inventory records ‫א‬   ‫א‬ K ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬
   K‫א‬       ،‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬
‫א‬    ‫א‬ ‫א‬   ‫א‬    ‫א‬
 K‫א‬‫א‬‫א‬
 

- ٨٨ -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 ‫א‬‫א‬‫א‬

‫א‬

‫א‬ ‫ﻁﻠﺒﺎﺕ‬
‫א‬
‫ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫א‬

‫ﺠﺩﻭل ـ ﺨﻁﺔ ﺍﻹﻨﺘﺎﺝ‬

‫ﺍﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﻨﻬﺎﺌﻴﺔ ـ ﺍﻟﻜﻤﻴﺎﺕ ﺍﻟﻤﻁﻠﻭﺒﺔ ﻤﻥ ﻜل ﺼﻨﻑ‬
‫ﺍﻟﺠﺩﻭل ﺍﻟﺯﻤﻨﻰ ﻟﻺﻨﺘﺎﺝ‬

‫ﻗﺎﺌﻤﺔ ﺍﻟﻤﻭﺍﺩ‬ ‫ﺒﺭﻨﺎﻤﺞ ﻜﻤﺒﻴﻭﺘﺭ‬ ‫ﺴﺠﻼﺕ ﺍﻟﻤﺨﺯﻭﻥ‬

‫ﻫﻴﻜل ﺍﻟﻤﻨﺘﺞ ﺍﻟﻨﻬﺎﺌﻰ‬ ‫ﺘﻨﻔﻴﺫ ﺍﻟﺒﺭﻨﺎﻤﺞ‬ ‫ﺃﺭﺼﺩﺓ ﺍﻟﻤﺨﺯﻭﻥ‬
‫ﻤﻭﺍﺼﻔﺎﺕ ﺍﻟﻤﻭﺍﺩ‬ ‫ﺘﺤﺩﻴﺩ ﺍﻻﺤﺘﻴﺎﺠﺎﺕ ﺍﻹﺠﻤﺎﻟﻴﺔ‬ ‫ﺍﻷﻭﺍﻤﺭ ﺍﻟﻤﻔﺘﻭﺤﺔ‬
‫ﻭﺍﻷﺠﺯﺍﺀ ﻭﻜﻤﻴﺎﺘﻬﺎ‬ ‫ﺘﺤﺩﻴﺩ ﺼﺎﻓﻲ ﺍﻻﺤﺘﻴﺎﺠﺎﺕ‬ ‫ﻓﺘﺭﺍﺕ ﺍﻟﺘﻭﺭﻴﺩ‬

 K
 
‫ﺘﻘﺎﺭﻴﺭ ﺍﻟﺒﺭﻨﺎﻤﺞ‬
 
‫ﻤﺎ ﻴﺠﺏ ﻁﻠﺒﻪ ـ ﻤﺎ ﻴﺠﺏ ﺍﻟﻐﺎﺅﻩ ـ ﻤﺎ ﻴﺠﺏ ﺇﺴﺘﻌﺠﺎﻟﻪ ﺍﻟﻜﻤﻴﺔ‬
‫ﺍﻟﻤﻁﻠﻭﺒﺔ ﻤﻥ ﻜل ﺼﻨﻑ ﺘﻭﻗﻴﺕ ﻁﻠﺏ ﺍﻟﺼﻨﻑ‬
 
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬ J‫א‬_‫א‬‫א‬ J‫א‬Z‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 W‫א‬
 

- ٨٩ -
 ‫א‪‬א‪‬‬ ‫‪٢٢٧‬‬ ‫א‪ ‬‬
‫‪‬א‪‬א‪‬א‪‬א‪‬א‪‬א‪‬א‪ ‬‬ ‫‪‬א‪‬א‪‬‬ ‫‪‬א‪‬א‪‬‬

‫‪‬א‪‬א‪‬א‪‬א‪ ‬‬

‫א‪‬א‪‬א‪‬א‪‬‬ ‫ﺤﺩﺩ ﺍﻟﻤﻭﻗﻑ ﺍﻟﺢ ﺇﻟﻰ ﻤﻥ ﺤﻴﺙ‬

‫‪‬א‪،‬‬ ‫ـ ﻫﻴﺎﻜل ﺍﻟﻤﻨﺘﺠﺎﺕ‬
‫א‪‬א‪،‬א‪،‬‬
‫ـ ﻓﺘﺭﺍﺕ ﺍﻟﺘﻭﺭﻴﺩ‬
‫‪‬א‪،‬א‪‬‬
‫ـ ﻤﻌﺩﻻﺕ ﺍﻻﺴﺘﺨﺩﺍﻡ‬
‫ـ ﺨﻁﺔ ﺍﻹﻨﺘﺎﺝ‬
‫ـ ﺃﺭﺼﺩﺓ ﺍﻟﻤﺨﺯﻭﻥ‬
‫ﺍﻨﻘﺹ ﺍﻟﻔﺘﺭﺓ ﺍﻟﺯﻤﻨﻴـﺔ ﺒـــ‪١‬‬
‫ـ ﻤﺘﻁﻠﺒﺎﺕ ﻤﺨﺯﻭﻥ ﺍﻷﻤﺎﻥ‬
‫ﺍﻷﺴﺒﻭﻉ ﺍﻟﺜﺎﻨﻲ ﻴﺼـﺒﺢ ﺍﻷﻭل ‪،‬‬
‫ـ ﺍﻟﻁﻠﺒـﺎﺕ ﺍﻟﻤﺤـﺩﻭﺩﺓ " ﺒﻀـﺎﻋﺔ‬
‫ﻭﺍﻷﺴﺒﻭﻉ ﺍﻟﺘﺎﺴﻊ ﻴﺼﺒﺢ ﺍﻟﺜﺎﻤﻥ‬
‫ﺒﺎﻟﻁﺭﻴﻕ "‬

‫ﺤﺩﺩ ﺼﺎﻓﻲ ﺍﻻﺤﺘﻴﺎﺠﺎﺕ ﻟﻜل ﺼﻨﻑ ﻓـﻲ ﺍﻟﻤﺴـﺘﻭﻯ‬

‫ﺍﻷﺩﻨﻰ = ﺼﻔﺭ‬
‫ﺁﺨﺫ ﹰﺍ ﻓﻲ ﺍﻟﺤﺴﺒﺎﻥ ﻤﺨـﺯﻭﻥ ﺍﻷﻤـﺎﻥ ‪ ،‬ﺍﻟﺒﻀـﺎﻋﺔ‬
‫ﺒﺎﻟﻁﺭﻴﻕ ﻭﺨﻁﺔ ﺍﻹﻨﺘﺎﺝ ‪ ،‬ﺭﺼﻴﺩ ﺍﻟﻤﺨﺯﻭﻥ‬

‫ﺤﺩﺩ ﻓﺘﺭﺓ ﺍﻟﺘﻭﺭﻴﺩ ﻟﻜل ﺼﻨﻑ ﺘﻤﻬﻴﺩﹰﺍ ﻹﺼﺩﺍﺭ ﻁﻠﺒﺎﺕ‬

‫ﺍﻟﺸﺭﺍﺀ ﺃﻭ ﺃﻭﺍﻤﺭ ﺍﻹﻨﺘﺎﺝ ‪‬‬

‫ﺇﺼﺩﺍﺭ ﺍﻷﻭﺍﻤﺭ ﺍﻟﻤﺨﻁﻁﺔ ﺒﺎﻟﻜﻤﻴﺎﺕ‬

‫ﺍﻟﻤﺤﺩﺩﺓ ﺇﺫﺍ ﻜﺎﻥ ﺫﻟﻙ ﻤﻤﻜﻨﺎ‬
‫ﺍﻻﺴﺘﻌﺩﺍﺩ ﻻﺴـﺘﺨﺭﺍﺝ ﺃﻭﺍﻤـﺭ‬
‫‪ ‬‬
‫ﺍﻷﺴــﺒﻭﻉ ﺍﻷﻭل ﻟﻠﻤــﻭﺭﺩ ﺃﻭ‬ ‫ﺘﺩﺭﺝ ﻓﻲ ﺍﻟﻤﺴﺘﻭﻴﺎﺕ ﻤﻥ ﺼﻔﺭ ﺇﻟﻰ ‪ ١‬ﻭﻫﻜﺫﺍ‬
‫ﺍﻟﻤﺼﻨﻊ‬ ‫ﻹﺸﺒﺎﻉ ﺍﺤﺘﻴﺎﺠﺎﺕ ﺍﻟﻔﺘﺭﺍﺕ ﺍﻟﺯﻤﻨﻴﺔ ﺍﻟﻤﺨﺘﻠﻔﺔ‬
‫‪ ‬‬
‫‪ ‬‬
‫ﺤﻴﻥ ﻴﺼﺒﺢ ﺍﻷﺴﺒﻭﻉ ﺍﻷﻭل‬ ‫ﻫــل ﻫﻨــﺎﻙ ﺃﻱ‬ ‫‪ ‬‬
‫ﻫﻭ ﺍﻟﻭﻗﺕ ﺍﻟﺢ ﺇﻟﻰ‬ ‫ﻤﺴﺘﻭﻴﺎﺕ ﺃﺨﺭﻯ‬
‫‪ ‬‬
‫א‬ ‫א א א א‬ ‫ﺇﺼﺩﺍﺭ ﺃﻭﺍﻤﺭ ﺍﻹﻨﺘﺎﺝ‬
‫‪ ‬‬
‫ﻀﻊ ﺍﻟﻤﺴﺘﻭﻴﺎﺕ ﺇﻟﻰ ﻋﻭﻟﺠـﺕ‬
‫ﺇﻟﻰ ﺍﻟﻤﺼﻨﻊ‬ ‫‪ ‬‬
‫ﺴﺎﺒﻘﹰﺎ=‬
‫ﺍﻟﻤﺴﺘﻭﻯ ‪١+‬‬ ‫‪ ‬‬
‫‪:‬‬
‫‪‬א‪‬א‪‬א‪‬א‪‬א‪‬א‪‬א‪‬א‪K ‬‬
‫‪‬א‪ W‬‬
‫‪    ‬א‪  ، ‬א‪ ‬א‪ ‬א‪ ‬א‪ ‬א‪ ‬א‪‬‬
‫‪‬א‪‬א‪،‬א‪‬א‪‬א‪‬א‪‬‬
‫‪‬א‪F‬א‪KE‬א‪‬א‪‬א‪‬א‪ ‬א‪‬‬
‫‪- 90 -‬‬
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬
   ‫א‬ ‫א‬    K ‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬ 
‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬   ،‫א‬‫א‬ ‫א‬   ‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
    E L ‫א‬F ‫א‬          ، ‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬

‫( ﻤﻭﺍﺩ ﺍﻟﻁﻼﺀ‬١) ‫( ﺃﺭﺠل ﻤﻌﺩﻨﻴﺔ‬٤) ‫( ﻏﻁﺎﺀ‬١) ‫( ﻫﻴﻜل ﺨﺸﺒﻲ‬١)

‫( ﺴﻨﻔﺭﺓ‬٢)
‫( ﻜﻌﺏ‬١) ‫( ﺤﺎﻤل‬٢) ‫( ﺃﻨﺒﻭﺒﺔ‬١)
‫ ﻙ( ﻻﻜﻴﻪ‬.٢٥)
‫ﺒﻼﺴﺘﻴﻙ‬ ‫ﻤﻌﺩﻨﻴﺔ‬ ‫( ﺃﺩﺭﺍﺝ‬٣) ‫( ﺠﻭﺍﻨﺏ ﺨﺸﺏ‬٣) ‫ﻏﻁﺎﺀ‬
‫ ﻙ( ﻤﺠﻔﻑ‬.١٢٥) ‫( ﻤﺴﻤﺎﺭ‬٤)
‫( ﺃﺨﺭﻯ‬١) ‫( ﺨﺸﺏ‬١) (٢٥) ‫( ﺨﺸﺏ‬١)
‫ﺒﻭﺭﻤﺔ‬ ‫ﻗﻁﻌﺔ ﺨﺸﺏ ﻗﺸﺭﺓ‬
٨٠ * ٤٠ ‫ﻤﺴﻤﺎﺭ‬ ٨٠ * ٧٠
(‫ﻡ‬١ * ١.٥()‫ﻡ‬١ * ١.٥)
(١٠) ‫( ﻤﻘﺒﺽ‬١) ‫( ﻜﺎﻟﻭﻥ‬١)
‫ ﻙ‬١٢٥ ‫ ﻙ‬٢٥
١ ‫ﻤﺴﻤﺎﺭ‬
 
 ‫א‬
  ‫א‬     ،‫א‬‫א‬  ‫א‬    ‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫א‬

- 91 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W
‫א‬‫א‬K،‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 
  
٢Z ٣Z 
(٢) ‫ﺠـ‬ (٣) ‫ﺏ‬ (١) ‫ﺠـ‬ (٢) ‫ﺏ‬ (٣) ‫ﺃ‬
=‫ﻑﺕ‬ ١= ‫ﻑ ﺕ‬ ١=‫ﻑﺕ‬ ٢=‫ﻑﺕ‬
١

(٢) ‫ﺃ‬ (١) ‫ﺏ‬ (٢) ‫ﺃ‬ (١) ‫ﺏ‬ (٢) ‫ﻫـ‬ (٢)‫ﺩ‬
٢= ‫ﻑ ﺕ = ﻑ ﺕ‬ ١=‫ﻑﺕ‬ ١=‫ﻑﺕ‬ ٢= ‫ﻑ ﺕ‬ ٢= ‫ﻑ ﺕ‬
١

(٢) ‫( ﻫـ‬٢) ‫ﺩ‬ (٢) ‫ﻫـ‬ (٢) ‫ﺩ‬

٢=‫ﻑﺕ‬ =‫ﻑﺕ‬ ٢=‫ ﻑﺕ‬٢=‫ﻑﺕ‬
٢
 
٩‫א‬٤٥٠،٨‫א‬٣٢٠ W‫א‬‫א‬
 ‫א‬
       ‫א‬
١٥٠  ٢٥ ١١٥ ٢٢٠ ١٥ ٢٥ ‫ـ ﺭﺼﻴﺩ ﺍﻟﻤﺨﺯﻭﻥ‬

٧٥  ١٥  ٥٠ ١٠ ٥ ‫א‬

  ٥٤٠ ٤٢٣٥ ٣٣٣٠  
‫א‬‫א‬‫א‬
   ٦٤٠ ٧١٣٥ ٦٧٠٠  
 

- 92 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬W‫א‬
 K‫א‬‫א‬‫א‬

 ‫א‬K‫א‬W‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬ K
‫א‬‫א‬K
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬ K‫א‬
 K‫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‫א‬
  ‫א‬‫א‬    K‫א‬     ‫א‬‫א‬  ‫א‬
 K‫א‬

- 93 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 ‫א‬‫א‬‫א‬
١٠ ٩  ٨ ٧ ٦  ٥ ٤ ٣ ٢ ١  ‫א‬ ‫א‬ ‫א‬ ‫א‬
    ٣٢٠               ‫א‬١     
                     ‫א‬‫א‬‫א‬٢     
     ٢٠                ‫א‬‫א‬٣  ٥  ٢٥  
    ٣٠٠                ‫א‬٤     
          ٣٠٠         ‫א‬L٥     

١٠  ٩ ٨  ٧ ٦ ٥ ٤ ٣ ٢ ١  ‫א‬ ‫א‬ ‫א‬ ‫א‬

  ٤٥٠                ‫א‬١      
                    ‫א‬‫א‬‫א‬٢      
   ٥                 ‫א‬‫א‬٣  ١٠  ١٥  
  ٤٤٥                 ‫א‬٤      
       ٤٤٥            ‫א‬‫א‬L٥      

 ١٠ ٩ ٨ ٧  ٦  ٥  ٤  ٣ ٢ ١  ‫א‬ ‫א‬ ‫א‬ ‫א‬

     ١٧٠٠ ٩٠٠ ٥٠٠     ‫א‬١      
     ٧٠٠      ٣٣٠    ‫א‬‫א‬‫א‬٢      
     ٧٠٠  ٥٠٠      ‫א‬‫א‬٣  ٥٠  ٢٢٠  
     ١٠٠٠ ٩٠٠       ‫א‬٤      
         ١٠٠٠  ٩٠٠   ‫א‬‫א‬L٥      

١٠ ٩ ٨  ٧  ٦  ٥  ٤ ٣ ٢ ١  ‫א‬ ‫א‬ ‫א‬ ‫א‬

    ١٣٣٥  ٨٥٠ ٦٠٠ ٢٥٠    ‫א‬١      
    ١٣٥     ٢٣٥     ‫א‬‫א‬‫א‬٢      
    ١٣٥   ١٠٠ ٣٥٠     ‫א‬‫א‬٣    ١١٥  
    ١٢٠٠  ٨٥٠ ٥٠٠      ‫א‬٤      
       ١٢٠٠ ٨٥٠ ٥٠٠    ‫א‬‫א‬L٥      

- 94 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

١٠ ٩ ٨  ٧  ٦  ٥ ٤ ٣ ٢ ١  ‫א‬ ‫א‬ ‫א‬ ‫א‬

     ٨٩٠    ٣٠٠      ‫א‬١      
       ٤٠  ٤٠       ‫א‬‫א‬‫א‬٢      
     ٤٠    ٥٠       ‫א‬‫א‬٣  ١٥  ٢٥  
     ٨٥٠    ٢٥٠       ‫א‬٤      
      ٨٥٠   ٢٥٠    ‫א‬‫א‬L٥      

 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬  ‫א‬‫א‬
 ‫א‬
 ‫א‬L‫א‬‫א‬  ‫א‬
 ٥٣٠٠  ٨٣٢٠  
 ٧٤٤٥  ٩٤٥٠  
   ٤٥٠٠  
 ٣٩٠٠  ٥٩٠٠  
 ٤١٠٠٠  ٦١٧٠٠  
 ٤٥٠٠  ٤٢٥٠  
 ٥٨٥٠  ٥٦٠٠  
 ٦١٢٠٠  ٦٨٥٠  
   ٧١٣٣٥  
 ٤٢٥٠  ٥٣٠٠  
 ٦٨٥٠  ٧٨٩٠  
 ١١٨٠٠  ٣١٨٠٠  
 ٢٢٠٠٠  ٤٢٠٠٠  
 ١١٧٢٥  ٣١٨٠٠  
 ٢٢٠٠٠  ٤٢٠٠٠  
     

 

- 95 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

Variable Demand ‫א‬‫א‬‫א‬‫א‬W

 Wagner- Whitin Algorithm‫א‬١
‫א‬ ‫א‬    
    ، ١٩٥٨     ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬١٩٨٤‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٩٨٤K
‫א‬‫א‬‫א‬K،‫א‬‫א‬‫א‬
،‫א‬‫א‬ ،‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 W١٦٠‫א‬‫א‬‫א‬‫א‬

E٦F E٥F E٤F E٣F E٢F E١F ‫ﺍﻟﺸﻬﺭ‬

 ٢٠ ٥٠ ١٠ ١٠ ٥٠ ٢٠ ‫ﺍﻟﻜﻤﻴﺔ ﺍﻟﻤﻁﻠﻭﺒﺔ‬

‫א‬،‫א‬١٠٠‫א‬
 K‫א‬‫א‬‫א‬‫א‬K ‫א‬

 ‫א‬  ‫א‬‫א‬W‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬٧‫א‬٩‫א‬‫א‬
FK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 KE‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K ‫א‬
‫א‬‫א‬EE‫א‬E١FHFF‫א‬‫א‬Z‫א‬‫א‬Z‫א‬
 K‫א‬E١H٢F‫א‬‫א‬E١H١FZ

- 96 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

،‫א‬‫א‬E١٠٠F‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬F
‫א‬‫א‬٤‫א‬‫א‬KE‫א‬‫א‬‫א‬‫א‬
‫א‬E٢F‫א‬‫א‬‫א‬‫א‬E٥٠F‫א‬E١F
١F٥٠ZE FE١F‫א‬‫א‬E١F‫א‬‫א‬
‫א‬KE J٤F٥٠Z‫א‬E٥F‫א‬٢٠٠‫א‬KE J
E١ J٣F١٠Z‫א‬‫א‬‫א‬‫א‬E٢٠FE٢F ‫א‬‫א‬٥
‫א‬‫א‬E٣ J٥F٢٠Z٤‫א‬‫א‬‫א‬‫א‬٤٠‫א‬
 EE‫א‬FF‫א‬
 ‫א‬‫א‬ :‫א‬‫א‬
‫א‬
‫א‬‫א‬KE‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬EHF‫א‬‫א‬
٣‫א‬١٧٠‫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٥٠،E‫א‬١٠٠F
KE٢C١٠F‫א‬‫א‬‫א‬،E١C٥٠F
‫א‬‫א‬‫א‬KE١٧٠Z٢٠H٥٠H١٠٠F‫א‬‫א‬
‫א‬‫א‬E١٠٠F‫א‬‫א‬
 K‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬W‫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،Z‫א‬

- 97 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫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،١٠٠‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،١٥٠‫א‬‫א‬
‫א‬‫א‬،١٧٠‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
،‫א‬‫א‬Š
٣٠٠‫א‬٢٠٠‫א‬‫א‬١٧٠‫א‬،١٥٠‫א‬١٠٠‫א‬‫א‬
 K٣٢٠‫א‬
،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬Š
‫א‬‫א‬E٢٠٠،١٧٠،١٥٠،١٠٠F‫א‬  ‫א‬‫א‬‫א‬‫א‬
 K٣٢٠٣٠٠‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
‫א‬‫א‬E١‫א‬‫א‬F‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
١٠H١٠H٥٠H٢٠F‫א‬‫א‬٤،٣،٢،١‫א‬‫א‬
٦،٥‫א‬‫א‬‫א‬‫א‬E٥‫א‬‫א‬F‫א‬‫א‬KE٩٠Z
 KE٧٠Z٢٠H٥٠F‫א‬
٩٠‫א‬ ‫א‬‫א‬‫א‬W
 ‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬٧٠‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
 ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬K٣٢٠‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬F٢٠٠‫א‬

- 98 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

١٢٠‫א‬‫א‬‫א‬،E ١٠٠‫א‬‫א‬‫א‬
،E١C٥٠F‫א‬‫א‬‫א‬٥٠‫א‬
‫א‬E٣C١٠F‫א‬‫א‬‫א‬‫א‬،E٢C١٠F‫א‬‫א‬‫א‬
 KE١C٢٠F‫א‬‫א‬‫א‬
 K١٢٠H٢٠H٣٠H٢٠H٥٠W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
٦ ٥ ٤ ٣ ٢ ١ ‫א א‬
٢٠ ٥٠ ١٠ ١٠ ٥٠ ٢٠ ‫اﻟﻜﻤﻴﺔ اﻟﻤﻄﻠﻮﺑﺔ‬
١٠٠ ١٠٠ ١٠٠ ١٠٠ ١٠٠ ١٠٠ ‫ﺗﻜﻠﻔﺔ اﻟﻄﻠﺐ‬
٥ ٤ ٣ ٢ ١ ‫ﺻﻔﺮ‬ ‫ﻣﺘﺠﻤﻊ ﺗﻜﻠﻔﺔ اﻟﺘﺨﺰﻳﻦ‬
١٠٠ ٢٠٠ ٣٠ ٢٠ ٥٠ ١٠٠ ١
٨٠ ١٥٠ ٢٠ ١٠ ١٠٠ ٢ ‫ﻓﺘﺮات اﻟﺸﺮاء‬
٦٠ ١٠٠ ١٠ ١٠٠ ٣
٤٠ ٥٠ ١٠٠ ٤
٢٠ ١٠٠ ٥
١٠٠ ٦
 ‫א‬‫א‬
٦ ٥ ٤ ٣ ٢ ١ ‫ﻓﺘﺮات اﻟﻄﻠﺐ‬
٥٠٠ ٤٠٠ ٢٠٠ ١٧٠ ١٥٠ ١٠٠ ١
٣٦٠ ٢٨٠ ١٣٠ ١١٠ ١٠٠ ٢
٢٧٠ ٢١٠ ١١٠ ١٠٠ ٣
١٩٠ ١٥٠ ١٠٠ ٤ ‫ﻓﺘﺮات اﻟﺸﺮاء‬
١٢٠ ١٠٠ ٥
١٠٠ ٦
٦ ٥ ٤ ٣ ٢ ١ ‫ﺍﻟﺠﺩﻭل ﺍﻟﻨﻬﺎﺌﻲ‬
٥٠٠ ٤٠٠ ٢٠٠ ١٧٠ ١٥٠ ١٠٠ ١
٤٦٠ ٣٨٠ ٢٣٠ ٢١٠ ٢٠٠ ٢
٤٢٠ ٣٦٠ ٢٦٠ ٢٥٠ ٣
٣٦٠ ٣٢٠ ٢٧٠ ٤ ‫ﻓﺘﺮات اﻟﺸﺮاء‬
٣٢٠ ٣٠٠ ٥
٤٠٠ ٦

‫א‬‫א‬٤،٣،٢،١‫א‬
‫א‬٦،٥٩٠Z
 ٧٠

- 99 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 Karni’s ( MPG) Algorithm ٢

١٩٨١‫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 W
( ٦) ( ٥) ( ٤) ( ٣) ( ٢) ( ١) ‫ﺍﻟﺸﻬﺭ‬
٢٠ ٥٠ ١٠ ١٠ ٥٠ ٢٠ ‫ﺍﻟﻜﻤﻴﺔ ﺍﻟﻤﻁﻠﻭﺒﺔ‬

،‫א‬  ‫א‬  ‫א‬    ١٠٠ ‫א‬  ‫א‬    
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١L٢
K ‫א‬‫א‬‫א‬‫א‬‫א‬٢L٢
 E١٠٠Z١D١٠٠E١٠٠‫א‬‫א‬‫א‬‫א‬F
 ‫א‬‫א‬
 ‫א‬‫א‬٣L٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬E٥٠F‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬C‫א‬ J٥Z١C٥٠Z‫א‬
‫א‬‫א‬‫א‬C‫א‬F‫א‬ ١٥٠Z٣C٥٠Z‫א‬‫א‬‫א‬
 K‫א‬‫א‬،E
‫א‬‫א‬‫א‬١L٣L٢
 K‫א‬،‫א‬
‫א‬E FEF‫א‬٢L٣L٢
 K‫א‬Z‫א‬
‫א‬‫א‬‫א‬‫א‬٣L٣L٢
‫א‬‫א‬،‫א‬
 ‫א‬‫א‬‫א‬،‫א‬‫א‬
- 100 -
 ‫א‬‫א‬ ٢٢٧  ‫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٤L٣L٢
‫א‬‫א‬
 K‫א‬‫א‬
 W
‫א‬‫א‬‫א‬‫א‬Š
 KE١٠٠Z‫א‬‫א‬F،E١F
‫א‬E٤‫א‬١٠،٣‫א‬‫א‬١٠F‫א‬
 ‫א‬Š
‫א‬E٣١٠F‫א‬‫א‬‫א‬‫א‬
١٠F‫א‬‫א‬‫א‬‫א‬٢٠E١C١٠F‫א‬‫א‬‫א‬‫א‬١٠Z‫א‬
‫א‬E١٠٠F‫א‬‫א‬E ٢C
٢‫א‬٣‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬
 K‫א‬٢‫א‬‫א‬‫א‬
٤‫א‬١٠
 ‫א‬Š
،E ٢C١٠F٢٠‫א‬E٢‫א‬F
‫א‬،E١C٢٠F‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 K‫א‬E٣F‫א‬‫א‬
٢٠Z‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
KE ‫א‬‫א‬F١٠٠E١C٧٠F٧٠Z‫א‬
‫א‬‫א‬٧٠
‫א‬‫א‬‫א‬١٠٠E‫א‬٣C٧٠F٢١٠Z
 K‫א‬‫א‬

- 101 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬

‫ﺍﻟﻤﺤﺎﻭﻟﺔ‬ ‫ﺍﻟﻤﺤﺎﻭﻟﺔ‬ ‫ﺍﻟﻤﺤﺎﻭﻟﺔ‬ ‫א‬‫א‬ ‫ﺍﻟﻤﺤﺎﻭﻟﺔ‬ ‫ﺍﻟﻔﺘﺭﺓ‬

‫ﺍﻟﺨﺎﻤﺴﺔ‬ ‫ﺍﻟﺭﺍﺒﻌﺔ‬ ‫ﺍﻟﺜﺎﻟﺜﺔ‬ ‫ﺍﻷﻭﻟﻰ‬
٩٠ ٢٠ ٢٠ ٢٠ ٢٠ ١
‫ﺼﻔﺭ‬ ٧٠ ٦٠ ٦٠ ٥٠ ٢
‫ﺼﻔﺭ‬ ‫ﺼﻔﺭ‬ ‫ﺼﻔﺭ‬ ‫ﺼﻔﺭ‬ ١٠ ٣
‫ﺼﻔﺭ‬ ‫ﺼﻔﺭ‬ ١٠ ١٠ ١٠ ٤
٧٠ ٧٠ ٧٠ ٥٠ ٥٠ ٥
‫ﺼﻔﺭ‬ ‫ﺼﻔﺭ‬ ‫ﺼﻔﺭ‬ ٢٠ ٢٠ ٦
‫א‬ ٧٠‫א‬ ‫א‬ ٩٠‫א‬L‫א‬‫א‬‫א‬
‫א‬E‫א‬ ١٠٠C ٢F ٢٠٠‫א‬K‫א‬
‫א‬ ‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬
١C ٥٠FZ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ١٠٠ZE١C ٣C ١٠FHE١C٢C ١٠FHE‫א‬ ١C
١٢٠‫א‬٢٠ZE١C١C٢٠FZ‫א‬‫א‬
 KE٢٠H١٠٠F
‫א‬‫א‬E١٢٠H٢٠٠F٣٢٠‫א‬
 ‫א‬‫א‬
 KL‫א‬‫א‬

- 102 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 Random Demand Models ‫א‬‫א‬‫א‬‫א‬‫א‬W

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬١
‫א‬‫א‬‫א‬K ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬W‫א‬
‫א‬،‫א‬
‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬W‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬K‫א‬
‫א‬،‫א‬‫א‬‫א‬
 K
 
،Random demand‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬Probabilistic demand
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬KNewsboy Problem‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 W‫א‬K‫א‬

- 103 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 Marginal Analysis‫א‬‫א‬١
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬
‫א‬‫א‬‫א‬،١Z‫א‬١
 EP - 1FZP‫א‬‫א‬E٪١٠٠F١‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
K‫א‬L‫א‬‫א‬‫א‬‫א‬K‫א‬
K ‫א‬‫א‬‫א‬‫א‬‫א‬
 KL‫א‬‫א‬M‫א‬
K ‫א‬‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
 ‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬
 
PM ≥ (1 - P)L W
PM=L–PL W‫א‬
L =PM+PL

EL =P (M +L L
P=
M+L
‫ﺍﻟﺨﺴﺎﺭﺓ ﺍﻟﺤﺩﻴﺔ‬  ZP‫א‬
‫ ﺍﻟﺨﺴﺎﺭﺓ ﺍﻟﺤﺩﻴﺔ‬+ ‫ﺍﻟﺭﺒﺢ ﺍﻟﺤﺩﻱ‬
 
،‫א‬‫א‬‫א‬‫א‬P‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬K‫א‬‫א‬‫א‬

- 104 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،٦٢Z‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬
 K
 E٤F  E٣F  E٢F  E١F
‫א‬ ‫א‬ ‫א‬‫א‬ 
 ‫א‬
١{٠٠ ٠{١٠ ٢٠ ٥٠
٠{٩٠ ٠{٣٥ ٧٠ ٥١
٠{٥٥ ٠{٤٠ ٨٠ ٥٢
 ٠{١٥ ٠{١٥ ٣٠ ٥٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬، ٢،١‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
٢٠٠Z٣٠H٨٠H٧٠H٢٠Z‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬،٠{٣٥Z٥١‫א‬٠{١٠ZZ٥٠‫א‬K
20
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
200 L‫א‬
‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬
H٥١H٥٠‫א‬ZE٪١٠٠F٥٠،‫א‬
 K٥٣‫א‬H٥٢‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ J‫א‬ZM‫א‬‫א‬
 ٤Z٢ J٦Z
 ‫א‬ J‫א‬ZL‫א‬‫א‬
 ١Z١ J٢Z
 W‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬
1
 P = = .20
1+4
- 105 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

٠{٢٠‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٥٢Z‫א‬
 Expected : Profits Model ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬E
 ‫א‬F‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- 106 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬ ٠{١٥ ٠{٤٠ ٠{٣٥ ٠{١٠ EF

 ٥٣ ٥٢ ٥١ ٥٠ E‫א‬F
٢٠٠{٠٠ ٢٠٠ ٢٠٠ ٢٠٠ ٢٠٠ ٥١
٢٠٣{٥٠ ٢٠٤ ٢٠٤ ٢٠٤ ١٩٩ ٥٢
٢٠٥{٢٥ ٢٠٨ ٢٠٨ ٢٠٣ ٠٩٨ ٥٣
 ٢٠٥{٠٠ ٢١٢ ٢٠٧ ٢٠٢ ١٩٧ ٥٤
 ٤Z٢ J٦Z‫א‬
 ١Z١ J٢Z‫א‬
 ٥٢Z‫א‬‫א‬
 ٢٠٥{٢٥Z‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬E٥٠Z‫א‬٥٠Z‫א‬F‫א‬‫א‬‫א‬٢٠٠‫א‬
٤Z‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ١٩٩‫א‬K ٢٠٠Z ٤C ٥٠Z ‫א‬‫א‬
‫א‬‫א‬،٥١Z‫א‬٥٠Z‫א‬‫א‬‫א‬‫א‬
‫א‬E٤C٥٠F ٢٠٠ ٥٠ ‫א‬‫א‬
‫א‬‫א‬‫א‬E١ J٢F‫א‬‫א‬
K‫א‬‫א‬‫א‬KE١ J٢٠٠F١٩٩
 
 

- 107 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

:
 W
 ‫؟‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬١
 ،‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬W‫א‬‫א‬ ٢
‫א‬‫א‬‫א‬‫א‬‫؟‬‫א‬‫א‬‫א‬
 ‫؟‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٣
 K‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٤
 ‫؟‬
 W
 ‫א‬‫א‬‫א‬‫א‬١
 
 
(2) (3) (4)  
 
(3) (4) (4) (5)
 ‫؟‬١٧‫א‬‫א‬
Z١٥Z،‫א‬١٠Z‫א‬١٧‫א‬‫א‬
 ‫؟‬،٥Z١٢Z٢٠
‫א‬١٥Z‫א‬٤٠Z‫א‬‫א‬
 ‫؟‬K‫א‬١٠Z‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢
‫א‬‫א‬١٥٠‫א‬‫א‬‫א‬‫א‬
 ‫؟‬‫א‬‫א‬١٣٥

- 108 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

   

 
 
(2) (3) (1)   (2)
(1)  

(2) (2)  
(2) (2)
 
     ‫א‬
١٠ ٢ ٤ ‫א‬
٢٤٤ ٥٢٠ ٣١٠ ٢١٥ ‫א‬‫א‬‫א‬
٣٥٦ ٣٠٠ ٣٥ ٢ ٩ ‫א‬
 ٢ ٢ ٢ ١ ٣ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W ٣
‫א‬‫א‬‫א‬٦‫א‬١٠‫א‬K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬K٤
٨٠ ٧٥ ٧٠ ٦٥ ٦٠ ‫א‬
 ١٠ ١٠ ٢٠ ٣٥ ٢٥ ‫א‬‫א‬
L‫א‬‫א‬‫א‬‫א‬‫א‬٤
 K‫א‬
E٦F E٥F E٤F E٣F E٢F E١F  ‫א‬
١٠ ٢٠٠ ١٥٠  ١٨٠ ٢٠ ‫א‬
٥٠ ٢٢٥ ٤٠٠ ١٥٠ ٣٠٠ ١٠٠ ‫א‬
 ٢ ١ ٢ ٢ ١ ١ ‫א‬‫א‬

 

- 109 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬
 W
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
،‫א‬‫א‬EMRPF‫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 ٣
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٤
‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

- 110 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W
 K٢٧٢Z‫א‬‫א‬١
 ١٩٢Z‫א‬‫א‬
 ٣٥٠Z‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬٢
٥٠٠،٤٢٤٠٣٤٠٠،٦١٢٠،٥١٤٥W‫א‬‫א‬
 K٤١٢٠٣٢٩٠٢٤٨٠١٤٠٠،٤١٠٠٢٤٨٠١
 ٤‫א‬‫א‬٦‫א‬١٠‫א‬٣
 ٢Z٤–٦Z‫א‬‫א‬‫א‬٤Z٦–١٠Z‫א‬
L
 ٪٣٣ P = 2 = = ‫א‬
 2 + 4
M+L
‫א‬‫א‬‫א‬،٧٠W
  ‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
٨٠ ٧٥ ٧٠ ٦٥ ٦٠ ‫ﺍﻟﻜﻤﻴﺔ‬

٠{١٠ ٠{١٠ ٠{٢٠ ٠{٣٥ ٠{٢٥ W‫א‬‫א‬

٠{١٠ ٠{٢٠ ٠{٤٠ ٠{٧٥ ١ W‫א‬
 

- 111 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 L‫א‬‫א‬٤
٦ ٥ ٤ ٣ ٢ ١
١٠ ٢٠٠ ١٥٠  ١٨٠ ٢٠ ‫א‬‫א‬
٥٠ ٢٢٥ ٤٠٠ ١٥٠ ٣٠٠ ١٠٠ ‫א‬
٨ ٦ ٥ ٣ ١  ‫א‬
٨٠ ١٢٠٠ ٧٥٠ J ١٨٠ ١٠٠
٧٠ ١٠٠٠ ٦٠٠ J ٣٠٠
٥٠ ٦٠٠ ٣٠٠ ١٥٠
٣٠ ٢٠٠ ٤٠٠
٢٠ ٢٢٥
٥٠
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٣،٢،١‫א‬‫א‬١‫א‬٢٠٠‫א‬
 ٦،٥،٤‫א‬‫א‬٤‫א‬٣٦٠‫א‬
 K‫א‬٤١٠‫א‬٥٠٠٩١٠Z‫א‬‫א‬
 ‫א‬
E٤F‫א‬ E٣F‫א‬ E٢F‫א‬ E١F‫א‬ ‫א‬
٢٠٠ ٢٠٠ ٢٠ ٢٠ ١
  ١٨٠ ١٨٠ ٢
    ٣
٣٦٠ ١٥٠ ١٥٠ ١٥٠ ٤
 ٢١٠ ٢١٠ ٢٠٠ ٥
    ١٠ ٦
 K٤١٠٥٠٠٩١٠Z‫א‬‫א‬

- 112 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 ‫א‬‫א‬‫א‬
   
١١ ١٠ ٩ ٨ ٧ ٦ ٥ ٤ ٣ ٢ ١  
 ‫א‬ ‫א‬
‫א‬ ‫א‬
              ١      
 ‫א‬
              ‫א‬‫א‬‫א‬٢      
              ‫א‬‫א‬٣      
             ‫א‬٤      
               L   ٥      
 ‫א‬‫א‬
 
   
١١ ١٠ ٩ ٨ ٧ ٦ ٥ ٤ ٣ ٢ ١  
 ‫א‬ ‫א‬
‫א‬ ‫א‬
              ١      
 ‫א‬
              ‫א‬‫א‬‫א‬٢      
              ‫א‬‫א‬٣      
             ‫א‬٤      
               L   ٥      
 ‫א‬‫א‬
 

- 113 -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

   
١١ ١٠ ٩ ٨ ٧ ٦ ٥ ٤ ٣ ٢ ١  
 ‫א‬ ‫א‬
‫א‬ ‫א‬
              ١      
 ‫א‬
              ‫א‬‫א‬‫א‬٢      
              ‫א‬‫א‬٣      
             ‫א‬٤      
               L   ٥      
 ‫א‬‫א‬

   
١١ ١٠ ٩ ٨ ٧ ٦ ٥ ٤ ٣ ٢ ١  
 ‫א‬ ‫א‬
‫א‬ ‫א‬
              ١      
 ‫א‬
              ‫א‬‫א‬‫א‬٢      
              ‫א‬‫א‬٣      
             ‫א‬٤      
               L   ٥      
 ‫א‬‫א‬

 

- 114 -
 ‫א‬‫א‬
‫א‬
 ‫א‬

٦
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬W‫א‬‫א‬
 K‫א‬
 
 W‫א‬‫א‬
 K‫א‬١
  ‫א‬ ‫א‬   ‫א‬     ‫א‬  ٢
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬٣
 
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬١
 K‫א‬٢
 
 ٪٩٥‫א‬W‫א‬‫א‬‫א‬
 
 ٦W‫א‬‫א‬
 
 W‫א‬‫א‬
 K
 K
 K‫א‬‫א‬

-١١٥-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫؟‬‫א‬‫א‬‫א‬‫א‬‫؟‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Inventory Levels‫א‬W
 W‫א‬‫א‬‫א‬‫א‬
 Maximum Inventory Level‫א‬‫א‬١
K‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬
 E‫א‬H‫א‬FZ‫א‬‫א‬
‫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

-١١٦-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 Minimum Inventory Level‫א‬‫א‬٢

‫א‬‫א‬‫א‬‫א‬‫א‬
Just in case ‫א‬‫א‬‫א‬
…‫א‬?‫א‬‫א‬‫א‬‫א‬‫א‬،Just in time 
‫א‬‫א‬ ‫א‬‫א‬?
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
،ESafety StockF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬K ‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 Reorder Level ‫א‬٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-١١٧-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

K‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 

 ‫ א‬‫א‬
 
‫ﺍﻟﻜﻤﻴﺔ‬ E‫א‬‫א‬H‫א‬‫א‬F  
 
 ‫א‬‫א‬‫א‬
 
 
‫א‬
 
 ‫א‬‫א‬  
E‫א‬C‫א‬‫א‬H‫א‬‫א‬F
 
‫א‬  
 ‫א‬‫א‬
 
‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬  
 K‫א‬‫א‬‫א‬

   ‫א‬ ‫א‬      ‫א‬    ‫א‬
 W‫א‬
 KE…F‫א‬‫א‬‫א‬١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬٤
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬
٪٩٠EF‫א‬‫א‬‫א‬K‫א‬

-١١٨-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬٪١٠
 K‫א‬٪٩٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬
 ‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 Fixed time and usage rate ‫א‬‫א‬‫א‬١
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬
F‫א‬ ‫א‬‫א‬‫א‬‫א‬
 KE‫א‬K…
‫א‬١٠‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K٧٥Z١٥C٥Z‫א‬١٥‫א‬
‫א‬‫א‬EF‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 Fixed Lead time and Variable usage rate ‫א‬‫א‬‫א‬٢
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬K
2
∑ ( xi - x )
  S= S 2
= ‫א‬‫א‬‫א‬‫א‬
n −1
 W‫א‬‫א‬
 ‫א‬H‫א‬‫א‬‫א‬Z‫א‬
 W
-١١٩-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

  ROP = U × LT ) + Z LT × σ U
 W
‫א‬‫א‬ZZ،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ZσU
 K‫א‬‫א‬٣‫א‬‫א‬‫א‬‫א‬
 W
‫א‬‫א‬‫א‬‫א‬‫א‬
 K٪١‫א‬
 W‫א‬
 K‫א‬١
 K‫א‬٢
‫א‬‫א‬‫א‬٣٠٠‫א‬‫א‬‫א‬٣
 ‫؟‬‫א‬
 
 E١٠F  E٩F  E٨F  E٧F  E٦F  E٥F  E٤F  E٣F  E٢F  E١F EF‫א‬
 ٥٠  ٥٦  ٥٢  ٦٦  ٦٤  ٦٣  ٥٥  ٥٠  ٦٥  ٥٩ ‫א‬‫א‬
 ٥  ‫א‬

 

-١٢٠-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬
580
 U =
10
= 58 units W‫א‬‫א‬
352
 σ U =
9
= 6.25 units ‫א‬‫א‬‫א‬‫א‬
  ROP = (58 × 5 ) + 2.33 5 × 6.25 ‫א‬١

 Ω SS = 32.56 = 33 units ‫א‬٢

ROP - ( U × LT ) 300 - 290
 Z = = ‫א‬٣
LT × σ U 5 × 6.25
‫א‬‫א‬٠{٧٦٤ZZ ‫א‬‫א‬‫א‬‫א‬
 K٪٧٦{٤KKKK‫א‬
 W
 ٤٠ ١٢‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬ ٣‫א‬‫א‬E ٢٥F‫א‬‫א‬
‫א‬K٠{٢٤‫א‬K
 ‫א‬ ‫א‬   ‫א‬  ‫א‬‫א‬  ‫א‬ ‫א‬  ‫א‬  K‫א‬‫א‬
 K٪٩٥
 W‫א‬
‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬    ‫א‬ ‫א‬ ‫א‬ 
 W
2 × 12000 × 2
  EOQ = = 447 units Z‫א‬‫א‬‫א‬
.24
 W‫א‬
 

  ROP = ( 40 × 4 ) + 1.65 4 × 3 = 170 units

 Fixed Usage and Variable Lead Time ‫א‬‫א‬‫א‬٣

 ‫א‬‫א‬‫א‬‫א‬
F‫א‬،

 ‫א‬‫א‬‫א‬KE‫א‬C‫א‬‫א‬
‫א‬،‫א‬E‫א‬F‫א‬‫א‬
 K‫א‬‫א‬
-١٢١-
 ‫א‬‫א‬ ٢٢٧  ‫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
  ROP = ( U × LT + Z × U × σ LT )
 W
‫א‬‫א‬‫א‬١٥‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬٧،٨،٥،٦،٩،٧‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬٪١٥
 K‫א‬‫א‬
 W‫א‬
U = 15 , LT - 7
Z at SL 85 % = 1.04 , sLT = 1.414
ROP = ( 15 × 7 ) + ( 1.04 × 15 × 1.414 )
    = 22 + 105 = 127 units
 Variable Usage and Lead Time ‫א‬‫א‬‫א‬٤
‫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
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
  ROP ( U
2
× LT ) + Z LT × δ U 2
+U δ LT 2

 W
   ‫א‬  K‫א‬    ‫א‬ ‫א‬  ‫א‬ 
 K٪٩٥‫א‬‫א‬‫א‬‫א‬
 ١٧٠  ١٦٥  ١٦٥  ١٧٠  ١٥٥  ١٤٠  ١٦٠  ١٧٠  ١٥٥  ١٥٠ ‫א‬‫א‬‫א‬
 ٩  ١٢  ٨  ١١  ١٠  ٨  ٩  ١٢  ١١  ١٠ ‫א‬

-١٢٢-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 
U = 100 . LT = 10
δU = 10 , s LT = 1.49
Z at SL . 95 % = 1.65
ROP = ( 100 × 10 ) + 1.65 10 (10)2 + (100)2 × ( 1.49)2
= 1000 + 1.65 ( 152.3 )
= 1251.3
، ١٠٠٠‫א‬‫א‬‫א‬‫א‬
 K٢٥٢٪٩٥‫א‬
 Probability Theory and Safety Stock ‫א‬‫א‬W
،‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫ א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬KE‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
K‫א‬‫א‬‫א‬‫א‬ ‫א‬
،‫א‬‫א‬‫א‬‫א‬،‫א‬
K ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

-١٢٣-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 Inventory Levels ( No. Units )E‫א‬‫א‬F‫א‬١

 ، ‫א‬  ‫א‬   ‫א‬ ‫א‬ ‫א‬‫א‬   
 K‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬
 
١١٥ ١١٠ ١٠٥ ١٠٠ ٩٥ ٩٠  ‫א‬‫א‬‫א‬

 ٢  ٦ ٥٠ ٢٥ ١٠  ٧  ‫א‬‫א‬‫א‬

 K‫א‬٥Z‫א‬‫א‬،٢١Z‫א‬
‫א‬،١٥Z‫א‬،٤Z‫א‬‫א‬
 K٦٠‫א‬،٣٠٠٠Z‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬
KE‫א‬١٠٥Z٥C٢١F‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬E‫א‬١٠٥F‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،

 ‫א‬‫א‬E١٠٥ J١١٥F‫א‬١٠E١٠٥ J١٠٠F‫א‬٥
‫א‬‫א‬‫א‬E F‫א‬،‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
H٪١٠H٪٧‫א‬١٠٥‫א‬‫א‬‫א‬‫א‬
‫א‬٪٦Z‫א‬٥‫א‬١٠٥‫א‬‫א‬‫א‬٪٩٢Z٪٥٠H٪٢٥
‫א‬‫א‬‫א‬K٪٢Z‫א‬١٠‫א‬١٠٥‫א‬‫א‬‫א‬
‫א‬E
 ‫א‬‫א‬F‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
2 × 3000 × 60
 Q =
4
= 300 units

 
 

-١٢٤-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

٣٠٠٠
 K‫א‬‫א‬١٠ZZ‫א‬‫א‬‫א‬‫א‬‫א‬
٣٠٠
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬K‫א‬  ‫א‬
 W
 E‫א‬‫א‬C‫א‬‫א‬‫א‬C‫א‬C‫א‬‫א‬F
‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 

   ‫א‬‫א‬‫א‬  
   ١٠  ٥    
   ٠{٠٢  ٠{٠٦  ٠{٩٢  ‫א‬
×١٠×١٥×١٠ ×١٠×١٥×٥
 ٧٥    
٣٠ = ٠.٠٢ ٤٥ = ٠.٠٦
×١٠×١٥×٥
 ١٥      ٥
١٥ = ٠.٠٢
         ١٠
 
 
 
 ‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬
 ٧٥    ٧٥  
 ٣٥  ٢٠  ١٥  ٥
 ٤٠  ٤٠    ١٠
 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬    K   ‫א‬   ،‫א‬ ٥ 
 K‫א‬‫א‬

-١٢٥-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 WE٤F‫א‬‫א‬
 Rop = ( 5 × 21 ) + 5 = 110 units
 
 K‫א‬‫א‬SL‫א‬‫א‬Z
 Z  Z Z
 

‫א‬ ‫א‬ ‫א‬

 ٢{٥٠  ٪٩٩{٣٨ ٪١{٦٠  ٪٩٤{٥٢    ٪٥٠
 ٢{٥٧  ٪٩٩{٥٠ ٪١{٦٥  ٪٩٥  ٠{٦٧  ٪٧٥
 ٢{٦٥  ٪٩٩{٦٠ ٪١{٧٥  ٪٩٦  ٠{٨٤  ٪٨٠
 ٢{٧٥  ٪٩٩{٧٠ ٪١{٨٨  ٪٩٧  ١{٠٠  ٪٨٤{١٣
 ٢{٨٨  ٪٩٩{٨٠  ٢{٠٠  ٪٩٧{٧٢  ١{٠٤  ٪٨٥
 ٣{٠٠  ٪٩٩{٨٦  ٢{٠٥  ٪٩٨  ١{٢٥  ٪٨٩{٤٤
 ٣{٠٩  ٪٩٩{٩٠  ٢{٢٠  ٪٩٨{٦١  ١{٢٨  ٪٩٠
 ٣{٢٠  ٪٩٩{٩٣  ٢{٣٣  ٪٩٩  ١{٥٠  ٪٩٣{٣٢
 ٤{٠٠  ٩٩{٩٩  ٢{٤٠  ٩٩{١٨  ١{٥٦  ٪٩٤
 

-١٢٦-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W
  ‫؟‬     ‫א‬   ‫؟‬‫א‬  ‫א‬ ‫א‬     ١
 ‫؟‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬٢
٦٠٠ ٥٢٥ ٤٥٠ ٣٧٥ ٣٠٠ ٢٢٥  ‫א‬‫א‬‫א‬
 ١  ٢  ٣ ١٥ ٢٠  ٩  W‫א‬‫א‬‫א‬
 ،٢٥‫א‬‫א‬‫א‬،١٥Z‫א‬
 ،٥Z‫א‬،‫א‬٢Z‫א‬
 K٣٦٠٠‫א‬‫א‬‫א‬‫א‬١٠٠Z‫א‬
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬٣
١٠‫א‬٦٠،٧٠،٦٥،٨٠،٧٥،٤٥،٨٠،٧٠،٦٥،٦٠
 W٪٢‫א‬‫א‬
 K‫א‬
 K‫א‬‫א‬٧١٢{٨٨‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬E ٣٦٠Z‫א‬F٥٤٠٠‫א‬‫א‬‫א‬‫א‬ ٤
‫א‬‫א‬K١٤،١٤،١٣،١٥،١٢،١٠‫א‬
،‫א‬F‫א‬‫א‬‫א‬ ٥٠‫א‬٦
 KE‫א‬،‫א‬
‫א‬‫א‬‫א‬١٠‫א‬١٠٠‫א‬‫א‬‫א‬ ٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٠‫א‬
 K‫א‬٪١٠

-١٢٧-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ١
‫א‬‫א‬‫א‬‫א‬K
K‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
،٣٦٠٠ZR ،١٠٠ZI ،٢ZH ،٢٥ZU،١٥ZLT  ٢
 ٥Z‫א‬
 ٣٧٥Z١٥C٢٥Z‫א‬‫א‬‫א‬
 ٢٢٥،١٥٠،٧٥،Z‫א‬‫א‬‫א‬
 ٢٢٥١٥٠٤٥،٧٥١٨٠،٤٥٠Z‫א‬
٢٢٥٤٥٠،١٥٠٣٠٠،٧٥١٥٠،Z‫א‬
E٣٣٠F‫א‬‫א‬٧٥‫א‬‫א‬
 E٦٠٠Z‫א‬‫א‬_‫א‬
 ‫א‬‫א‬H‫א‬Z‫א‬‫א‬
 ‫א‬‫א‬‫א‬H‫א‬Z‫א‬
‫ﺍﻟﺤﺩ ﺍﻷﻗﺼﻰ‬
 ٧٥Z‫א‬
٦٧٥
٤٥٠  
‫ﻨﻘﻁﺔ ﺇﻋﺎﺩﺓ ﺍﻟﻁﻠﺏ‬
٧٥  ٦٧Z١٠D٦٧٠Z‫א‬٣
‫ﻤﺨﺯﻭﻥ ﺍﻷﻤﺎﻥ‬
 ١٠١٠Z٩H٤H١٦٩H٦٤H٤٨٤H١٦٩H٤٩H٩H٤H٤٩Z‫א‬‫א‬
 ١٠{٦ZZ
١٠١٠ ‫א‬‫א‬‫א‬
٩
 
 ٧٣٨{٧ZE١٠{٦F١٠٢{٠٥HE١٠F٦٧Z‫א‬
 ٪١٠Z‫א‬٧١٢{٨٨‫א‬‫א‬‫א‬Š

-١٢٨-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 ٪٩٠ ١{٢٨ Z‫א‬‫א‬F

 ٪١٠Z
‫א‬‫א‬،١٣Z٦D٧٨Z‫א‬،١٥Z٣٦٠D٥٤٠٠Z‫א‬‫א‬٤
 E‫א‬F ١{٠٤Z٪٨٥‫א‬‫א‬ Z ١{٧٩Z‫א‬‫א‬
 ٢٢٣ZE١{٧٩FE١٥F١{٠٤HE١٣F١٥Z‫א‬
 W‫א‬
‫ﺍﻟﺤﺩ ﺍﻷﻗﺼﻰ‬
٣٢٨  E٣٠٠Z‫א‬‫א‬F
‫ﻨﻘﻁﺔ ﺇﻋﺎﺩﺓ ﺍﻟﻁﻠﺏ‬  
٢٢٣
‫ﻤﺨﺯﻭﻥ ﺍﻷﻤﺎﻥ‬  
٢٨
 
K٪٩٠‫א‬‫א‬ ٢ = δ LT ١٠ = б U١٠ZLT ،١٠٠Z U ٥
E‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
K١٢٥٩Z‫א‬

-١٢٩-
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬

٧
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬
 
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬١
 K‫א‬‫א‬٢
 K‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬‫א‬‫א‬٤
 
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬
 ٪٨٥‫א‬
 
 K٤W‫א‬‫א‬
 
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 

- ١٣٠ -
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 ‫؟‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬KJust in Time Production ( JIT ) 
،
 ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬In time 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 KSatisfaction of customer wants‫א‬‫א‬‫א‬١
 Market-paced run rates‫א‬‫א‬،،‫א‬٢
 KPerfect Quality‫א‬‫א‬،‫א‬ ٣
،،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬٤
 .Zero idle inventory ‫א‬‫א‬
 KDevelopment of people‫א‬‫א‬‫א‬‫א‬‫א‬ ٥
،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

-١٣١-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

 Requirements and Basic Concept‫א‬‫א‬‫א‬W

،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K
 Flexible Automation : Short Setup Time ‫א‬‫א‬W‫א‬‫א‬١
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬K
 K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬TOYOTA‫א‬
‫א‬‫א‬‫א‬١٢Hoods and fenders‫א‬ ‫א‬

‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬٦‫א‬‫א‬‫א‬‫א‬
 Market- Paced Run Rates ‫א‬‫א‬٢
‫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Economies of scale‫א‬‫א‬

‫א‬‫א‬‫א‬
 ،
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-١٣٢-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
TOYOTA‫א‬‫א‬‫א‬‫א‬K‫א‬
،٪٢٠‫א‬‫א‬،١٢‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K،‫א‬
 W
 Z‫א‬‫א‬‫א‬H‫א‬‫א‬
Market Paced Run Rates + Flexibility = Small Lot Sizes
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬Š
‫א‬،‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K
 ‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬Š
،‫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
 Perfect Quality ‫א‬‫א‬٣
‫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

-١٣٣-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬،
‫א‬‫א‬،‫א‬‫א‬E‫א‬F
‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬،
 Eliminating WasteE‫א‬‫א‬F‫א‬‫א‬٤
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬،‫א‬،‫א‬،‫א‬‫א‬
 K‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬،‫א‬‫א‬
‫א‬K ‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬Make it right the first time ‫א‬‫א‬‫א‬‫א‬Š
‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬ K‫א‬
Make it a part of ‫א‬‫א‬‫א‬‫א‬‫א‬Š
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Koperator’s responsibility
 K‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، 
 K‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬

-١٣٤-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

،‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،
 ‫א‬‫א‬EF‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
Muri W
 ‫א‬
Uneveness Mura ،‫א‬‫א‬‫א‬WasteMudaExcess 
 W‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
،‫א‬EOQ‫א‬‫א‬‫א‬‫א‬‫א‬Muri
‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬
 W
،‫א‬‫א‬‫א‬Š
‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K
،E‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ Muda
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬Zero defects‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬E‫א‬Z‫א‬F‫א‬‫א‬Š
 K‫א‬٪١٠٠‫א‬،

-١٣٥-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
Just in Case ‫א‬‫א‬‫א‬‫א‬ Mura
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 Preventive Maintenance‫א‬‫א‬٥
‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬
Total preventive maintenance program ( ‫א‬‫א‬‫א‬‫א‬

،‫א‬‫א‬‫א‬TPM)
‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،
KEKKKK‫א‬‫א‬‫א‬،‫א‬،‫א‬‫א‬F
‫א‬‫א‬‫א‬
 ‫א‬، ،‫א‬ ‫א‬
 K‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-١٣٦-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫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
 Plant Layout ‫א‬٦
‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 
‫א‬‫א‬،‫א‬‫א‬
Process layout ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬KProduct layout ‫א‬‫א‬
‫א‬North carolina Westinghouse ‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬،٪٦٥‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ShojinkaFlexible work force‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬U‫א‬‫א‬‫א‬‫א‬‫א‬
 WLinear flow line ‫א‬‫א‬‫א‬
،‫א‬ ،‫א‬‫א‬Š
‫א‬‫א‬‫א‬،‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬Š
 K‫א‬K

-١٣٧-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬E‫א‬F‫א‬
 W‫א‬‫א‬‫א‬‫א‬،Manual operations
 K‫א‬‫א‬‫א‬‫א‬Š
‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬
 W
 Zero inventory ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
،just in time production ( JIT)‫א‬‫א‬‫א‬Stockless production‫א‬
 KKanaban‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬EJITF‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K ‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ Kanban ‫א‬‫א‬
TOYOTA‫א‬‫א‬‫א‬،،‫א‬
 K‫א‬،‫א‬
،‫א‬‫א‬،‫א‬،‫א‬‫א‬W‫א‬
 K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬

-١٣٨-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬ Cause-effect relationship ‫א‬‫א‬

 KE١F‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 KDevise system to identify problems.‫א‬‫א‬ ١

 Attack fundamental problems‫א‬‫א‬٢

 KElimimate waste‫א‬‫א‬‫א‬‫א‬٣
 Simplify the operations of the company ‫א‬٤
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬E‫א‬F‫א‬
 K‫א‬‫א‬

-١٣٩-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

 

  E F ‫ﺴﺤﺏ ﻤﺘﻌﻤﺩ ﻤﻥ ﺍﻟﻤﺨﺯﻭﻥ‬  
‫א‬

  EF  
‫א‬‫א‬
‫א‬   EF  
‫ א‬   
‫א‬  ‫א‬‫א‬  
‫א‬‫א‬
 ‫א‬  EF
 
 E F
 ‫א‬  ‫א‬  ‫א‬‫א‬‫א‬  ‫א‬‫ א‬ 

EF  EF  
   
EF

 EF  
‫א‬‫א‬‫א‬
   
 
 
 
 Z‫א‬‫א‬
 
 ‫א‬ ،،‫ א‬Z 
 
 ‫א‬‫א‬KE١F
 
،‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬W
 Just in Time Purchasing ‫א‬‫א‬‫א‬١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
KSmall quantities , more deliveries‫א‬‫א‬‫א‬‫א‬،‫א‬

 ‫א‬‫א‬‫א‬‫א‬
 K،‫א‬

-١٤٠-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬،‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،

-١٤١-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

 JIT purchasing : characteristics and benefits‫א‬‫א‬‫א‬٢

 W‫א‬‹
 K‫א‬‫א‬Š
 K‫א‬،Š
 K‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
 ‫א‬،‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬‫א‬ Š
 K‫א‬‫א‬Š
 W‫א‬‹
 K‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬Š
 W‫א‬‹
 K‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬Š
 W‫א‬‹
 K‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬Š
 W‫א‬‹
 K‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬‫א‬Š

-١٤٢-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬Š
 W‫א‬‹
 K‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬،‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬‫א‬Š
 W‫א‬‹
 K‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
 W‫א‬‫א‬‫א‬‫א‬‹
 K‫א‬Š
 K‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬Š

-١٤٣-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬‹
 K‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬،‫א‬،‫א‬‫א‬‫א‬Š
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 Links with vendors‫א‬‫א‬٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬
‫א‬،١٠٠٠‫א‬K‫א‬‫א‬
K‫א‬٤٠٠٠،‫א‬
‫א‬‫א‬‫א‬،‫א‬
K‫א‬‫א‬‫א‬١٠٠٠
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬Š
١٠٠٠٤٠٠٠‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬،‫א‬،
K١٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K
-١٤٤-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬،
 ‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 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
 W‫א‬
 ZC،ZB ،‫א‬ZAZW‫א‬‫א‬‫א‬Š
 KZ٣،Z٢،‫א‬Z١W‫א‬‫א‬Š
‫א‬‫א‬‫א‬‫א‬C1‫א‬‫א‬‫א‬‫א‬
 KA3‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
A1‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
E٣F،‫א‬‫א‬‫א‬‫א‬E٢F،‫א‬E١F
K ‫א‬E٦F،‫א‬E٥F،‫א‬E٤F،‫א‬
‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
A3‫א‬‫א‬‫א‬K٦١‫א‬ A1‫א‬‫א‬

 K‫א‬٦،٣،٢‫א‬‫א‬
‫א‬ A1‫א‬ ‫א‬
‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬

-١٤٥-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬
 Multi vs . single sourcing ‫א‬٤
‫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Economies of scale ‫א‬‫א‬‫א‬K‫א‬‫א‬
K‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬٪٧٠٪٦٠‫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
 K?‫א‬
 Short vs. long -term Contract‫א‬٤
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
 W‫א‬،‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬EF
‫א‬‫א‬‫א‬،‫א‬
 K‫א‬
-١٤٦-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬EF
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

-١٤٧-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

 Local vs. distant Suppliers‫א‬‫א‬‫א‬‫א‬٥

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬E١F‫א‬
E٢F،‫א‬‫א‬
،
 ‫א‬‫א‬‫א‬،‫א‬
K‫א‬‫א‬‫א‬‫א‬E٣F،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 WSpecifications‫א‬‫א‬٦
‫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
 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Performance spec.‫א‬‫א‬‫א‬‫א‬،‫א‬

،‫א‬‫א‬‫א‬‫א‬Design spec.‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Inventory Control Systems‫א‬‫א‬W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-١٤٨-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

 Push system‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬
 K
" The Production of items at times required by a given schedule planned in advance. “
‫א‬‫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
 Adjust activities‫א‬‫א‬Š
 Expediting ‫א‬‫א‬‫א‬‫א‬‫א‬Š
 Rescheduling‫א‬Š
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 Pull System‫א‬L‫א‬
‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
" The Production of items only as demanded for use or to replace those taken for use.”
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬
 ‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬،

-١٤٩-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K
 The Kanban system EF‫א‬‫א‬‫א‬
KCard‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬Kanban
‫א‬‫א‬‫א‬‫א‬TOYOTA
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Kanban
 K‫א‬‫א‬
، Container ‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
 K
Withdrawal- ‫א‬، 
 ‫א‬،‫א‬‫א‬
 ‫א‬‫א‬Move- Kanban ‫א‬‫א‬،Kanban
KC-kaban،‫א‬‫א‬KConveyance - Kanban‫א‬

‫א‬‫א‬،‫א‬،‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬،‫א‬
P-ý Production - Kanban‫א‬‫א‬‫א‬

‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬KKanban
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬،
 KE٢F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-١٥٠-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

 
 
 
 
 
 
 
 
 
 
‫א‬
 
 
‫ ﻤﺴﺎﺭﺍﺕ ﺘﺤﺭﻙ ﺃﻭﻋﻴﺔ ﺍﻷﺼﻨﺎﻑ ﺒﻴﻥ ﻤﺭﺍﻜﺯ‬.١ ‫ﺸﻜل ﺭﻗﻡ‬  
 
 ‫א‬‫א‬‫א‬‫א‬E٢F
Milling ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬،Drilling ‫א‬
،‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬EMF‫א‬،‫א‬ELF
 W‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬Start here‫א‬١

‫א‬‫א‬،C-Kanban‫א‬‫א‬‫א‬‫א‬‫א‬
 KEMF‫א‬‫א‬‫א‬
EMF‫א‬‫א‬‫א‬‫א‬ ٢
 KC-Kanban
‫א‬ELF‫א‬‫א‬‫א‬‫א‬‫א‬٣
‫א‬،‫א‬

-١٥١-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

P- Kanban‫א‬‫א‬‫א‬‫א‬ KEMF‫א‬

 W
‫א‬ELF‫א‬‫א‬٤
 K‫א‬
‫א‬‫א‬‫א‬P- Kanban‫א‬٥

،Dispatching box‫א‬‫א‬،
،ELF‫א‬‫א‬‫א‬‫א‬
 KEFC F SF‫א‬‫א‬‫א‬‫א‬‫א‬
ELF‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬٦
 ELF‫א‬‫א‬‫א‬ ‫א‬P- Kanban
 WRules of Kanban‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
P- KanbanC- Kanban١
 K‫א‬
K ٢
‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬،٣
‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 Single Card - Kanban‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬  ،TOYOTA
 ýK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
P- Kanban،C-Kanban ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-١٥٢-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

K‫א‬‫א‬‫א‬،Daily schedule‫א‬

Pull system‫א‬‫א‬‫א‬Push system‫א‬‫א‬‫א‬‫א‬‫א‬

،E٣F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 K‫א‬‫א‬‫א‬‫א‬KE٣F
 
 
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ KE‫א‬F‫א‬‫א‬
 K‫א‬‫א‬‫א‬،‫א‬
-١٥٣-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬٣‫א‬ Start here ‫א‬١
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬C-Kanban‫א‬
E
 F‫א‬٢
K‫א‬‫א‬،‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬
،‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬٣
K‫א‬‫א‬‫א‬‫א‬‫א‬ELF‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬٤
 K‫א‬‫א‬‫א‬،‫א‬‫א‬
 
 
 
 

-١٥٤-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

 W
 ‫؟‬‫א‬‫א‬١
 ‫؟‬‫א‬‫א‬٢
 ‫؟‬‫א‬‫א‬‫א‬‫א‬٣
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

-١٥٥-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ١
‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬EF‫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،٪١٠٠‫א‬
 KE‫א‬F‫א‬‫א‬
، ‫א‬‫א‬،EF‫א‬‫א‬‫א‬‫א‬‫א‬ ٢
‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬
 KE‫א‬F
‫א‬‫א‬‫א‬‫א‬K
 ‫א‬‫א‬ ٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
،‫א‬‫א‬‫א‬
FK،‫א‬‫א‬
KE‫א‬

-١٥٦-
 ٢٢٧  ‫א‬
‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

‫א‬
‫א‬ ‫א‬
   ‫א‬
   
 ١  J J J J J J J J J J J J JW‫א‬‫א‬‫א‬
 ٢  J J J J J J J J J J J J J J J J J J J J J‫א‬
 ٣  J J J J J J‫א‬‫א‬‫א‬‫א‬W
 ٧  J J J J J J J J J J J J‫א‬‫א‬‫א‬‫א‬‫א‬W
 ٨  J J J J J J J J J J J J J J J J J J J‫א‬W
 ١٣  ‫א‬‫א‬W‫א‬
 ١٥  J J J J J J J J J J J J J J J J J J J‫א‬W
 ٢٠  J J J J J J J J J J J J J J J J J J J J J J J
 ٢١  J J J J J J J J J J J J J J J J J J J J J J J‫א‬
   
 ٢٣  J J J J J J J J J J J J J J J‫א‬W‫א‬‫א‬‫א‬
 ٢٤  J J J J J J J J J J J J J J J J J J J J J J J‫א‬
 ٢٥  J J J J J J J J J J J J J J J J J J J J J‫א‬
 ٢٥  J J J J J J J J J J J J J J J J J J J J J J J‫א‬‫א‬
 ٢٦  J J J J J J J J J J J J J J J J J J J J J‫א‬‫א‬
 ٢٩  J J J J J J J J J J J J J J J J J J J‫א‬‫א‬‫א‬‫א‬
 ٣٥   J J J J J J J J J J J J J J J J J J J J J J J‫א‬
 ٣٦  J J J J J J J J J J J J J J J‫א‬‫א‬
 ٣٩  J J J J J J J J J J J J J J J J J J J J J J J
 ٤٠  J J J J J J J J J J J J J J J J J J J J J J J‫א‬
 

 
 ٢٢٧  ‫א‬
‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

‫א‬
‫א‬ ‫א‬
 ٤٢   J J J J J‫א‬‫א‬W‫א‬‫א‬‫א‬
 ٤٣  J J J J J J J J J J J J J J J J J J J J J J J‫א‬
 ٤٤  J J J J J J J J J J J J J J J J J J‫א‬‫א‬W
 ٤٧  J J J J J J J J J J J J J J J J J J J J J‫א‬W
 ٥٣  J J J J J J J J J J J J J J J J J J J J J J J
 ٥٥  J J J J J J J J J J J J J J J J J J J J J J J‫א‬
   
 ٥٦  J‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬
 ٥٧  J J J J J J J J J J J J J J J J J J J J J J J‫א‬
 ٥٧  J J J J J J J J J J J J J J J J J J J‫א‬‫א‬W
 ٧٥  J J J J J J J J J J J J J J J J J J J J‫א‬‫א‬W
 ٨٠  J J J J J J J J J J J J J J J J J J J J J J J
 ٨٤  J J J J J J J J J J J J J J J J J J J J J J J‫א‬
   
   ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 ٨٧  J J J J J J J J J J J J J J J J J J J J J J‫א‬‫א‬‫א‬
 ٨٨  J J J J J J J J J J J J J J J J J J J J J J J‫א‬
 ٨٨  J J J J J J J J J J J J J J‫א‬‫א‬‫א‬W
 ٩٨  J J J J J J J J J J J J J‫א‬‫א‬‫א‬‫א‬W
 ١٠٦  J J J J J J J J J J J‫א‬‫א‬‫א‬‫א‬‫א‬W
 ١١١  J J J J J J J J J J J J J J J J J J J J
 ١١٣   J J J J J J J J J J J J J J J J J J J‫א‬‫א‬

 
 ٢٢٧  ‫א‬
‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬

‫א‬
‫א‬ ‫א‬
 ١١٨  J J J J J J J J J‫א‬W‫א‬‫א‬‫א‬
 ١١٩  J J J J J J J J J J J J J J J J J J J J J J J‫א‬
 ١١٩  J J J J J J J J J J J J J J J J J J J J‫א‬W
 ١٢٢  J J J J‫א‬‫א‬‫א‬W
 ١٢٦  J J J J J J J J J J J J J J J‫א‬‫א‬W
 ١٣٠  J J J J J J J J J J J J J J J J J J J J
 ١٣١   J J J J J J J J J J J J J J J J J J J‫א‬‫א‬
   
 ١٣٣  J J J J J J‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 ١٣٤  J J J J J J J J J J J J J J J J J J J J J J J‫א‬
 ١٣٤  J J J J J J J J J J J J J J J J J J‫א‬‫א‬W
 ١٣٥  J J J J J J J J J J J J J J J J‫א‬‫א‬‫א‬W
 ١٤٣   J J J J J J J J J J J J J J‫א‬‫א‬W
 ١٥١  J J J J J J J J J J J J J J J J J J J‫א‬‫א‬W‫א‬
 ١٥٨  J J J J J J J J J J J J J J J J J J J J J J J
 ١٥٩  J J J J J J J J J J J J J J J J J J J J J J J‫א‬
   ‫א‬

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 