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Activity Based : ik^/UI 6jblJI

Management (ABM)

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A*A ABM jj^^ oJl ^AJl jxVl UmAll ^Aul o-le si3S]l OJIAI o-Jl ojl^Vl ^1-XAAI
A^.JJ ^llxj]*x]l yx ajl^Vl ^ll^.l.AA^.1 SAASA ^a jnlAx JSnA ABC ^llxjlxx o^
AXA*A ^AJlj ^LAAI 4-^.JA Asa s Un’^l ^X JXIXAJI ^a OJAAJI oAljj ^xj . ^IjljSJl
AIAAI ^^IJCV s.xj^.11 (^AJlj ABM ^I^A jgi Asa ^JAjj i s a\S\l ojljl yx VAA 1g uli’
S Un’^l ojljl o^l OJIAVI cSjjjxJl tSilSjl iS-Acjill i ^ajJl Jux SAJIXJI JACJ SAJIXJI
sUnAVl ^lxjJ*x ^x JXI*AA
yjAjJl ^llxAAj
JJ*X ^AAH ^AJI OJIAVI ^ijija _^A ^AJi ^AJI " <AI Oe I^AI Horngren ^Ajej
S'^ AjJl yAU^Aj yjAjJl l^aj yAO^A J ABC ABC OJUA ^ia i ABC ^^AJ S!^.V OJUA Vl
JA IX ABM ^I^A yl JjSJl ySxAj
ole OjlA^l A'a’Aj Sa^.^Jl OJUAJI ^a Igix SALSAU^I fAA ^AJlj o^jiS SAJASS
^llxjlxx ^AASA ^AA SXASJI yAu^A ^A Igix SjliJlj i sUni’t^l OJIA^ ^llxjlxxJl OAA
^IAAA—I ^_Aj UlniJl ^CA OJl ^AjA I&JJAA ^Aj 4AAAAA ^AJl ^AAxJl 3X3 oAbj

yAjU ye yjAjJl IgxlAmj ^AJI


.Sx^Axjj ^xaUAJl __QajxJl
i SXASJI SJUIJUI JjU oJc sU^’^l J'J^A J^A, yx SXASJI yAuX _AA yQ^A ABM ^I^A
yl Jja yx SxJmAxJl SXASJI ^a jUjA ^AJl sUn’^l AAX (value chain) SXAQJI slmlm yl
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OJ^IAxJI JAC _AJISAJI ^AjjAJ SU^A^IA ~A^A ABC s U^’^l Olc _AJISAJI ^jl—l yl

(ABM)
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yx sxgxll - ^^A^I j yx^llja WA’xll
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olc
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jSjA ABM ^jl—l yl 1
.sUnit^l ^j—A ^AJl yjSJl OJIA! OA*XA ^l silSJl OJIA!- yx VAA SU^’^I OJIA! jA
^AjSJ ^JAj SJ'A»nAJi ^ijijoJi AlAAlj
^^'AijA^yi UjUAAJJ AAAX ABM ^jl—l yl -2

. Uln’ll yjAnx yC ^JJ» nAJlj ^JlxJl ^IA^I yC


^Ixjlxx jAjA
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Activity
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ABM s ABC Jol^l
ABC AULA^I ^iLuil _j]l£3]l
^jU y.^ JS y^ A^.yL y y^
^<j^ t^uJl^i^l OAA yjj
lUljJylj <^1_iA yl i^i ABM
AULIVI ^A^il oyliVlj
yS^j ABC AULA^I y^ i
CJ'KJ'I ^ijl^l y^ /^^tJiJwil
^Jj ^jjl AUL^I Jl
AJII^JSVI ai^-jil y£^j A^jS
_QJ^J V ^JII AULI^Ij A^jS i
_j^J ^2ll AULI^I y.wJ
, IgJllJJ^jl jl A-^jS t Qj^^J V
^jJl AULU^l Ally) ABM A
UL^I fiyllVl ^Ijl^lj
yS^j ABC A UI c__jJ/SjJl
^j^l l&yijj ^JJI ^/^jl^^Jl
J^^ y^ ^J3Sj
y^j yjx^jllj ^IJJVI y^^j
^llylyS il^jl ABM AUL1^l
^l^l fiyll^l ^ijl^V
.ay^^lA^Jl AJJAJI ^miliJ
^Sj^ il^Jl y^ Ajil^^Js^l
al^jll yjSyJ

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