Cost Accounting- Samir Omran

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S i Omran Samir O

July 26, 2009

Copyrights 2009 Samir Omran

1

Break Even Point EJABI

‫א‬

‫א‬

‫ א‬ ‫א‬

‫א‬  

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

8



12



‫א‬‫א‬

‫א‬‫א‬‫א‬ E‫א‬‫א‬F

‫א‬‫א‬‫א‬  20 July 26, 2009

Samir Omran

99

Break Even Point EJABI

‫א‬

‫א‬

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

48000

Z‫א‬ ‫ א‬

E12 –20F

July 26, 2009

Z‫א‬

Samir Omran

100

Break Even Point

‫א‬

‫א‬

EJABI

‫א‬

‫א‬  

‫א‬ ‫א‬‫א‬

‫א‬‫א‬

‫א‬‫א‬‫א‬  ‫ א‬‫ א‬ ‫ א‬ E‫א‬‫א‬F

8



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

 

12

‫א‬

Z ‫א‬ Z  

 48000 12 –20

Z 6000

‫א‬‫א‬‫א‬   20 July 26, 2009

Samir Omran

101

‫א‬‫ א‬H ‫א‬‫א‬ ‫א‬‫ – א‬‫א‬

July 26, 2009

Z ‫א‬‫א‬‫א‬‫א‬    

Copyrights 2009 Samir Omran

102

Break Even Point EJABI

‫א‬

‫א‬

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

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

32000 + 48000

E12 –20F

July 26, 2009

Samir Omran

Z‫א‬ Z‫א‬   ‫ א‬

103

Break Even Point

‫א‬

‫א‬

EJABI

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

8000 6000 4000 3000 2000 1000 100

July 26, 2009

200

300

400

500

600

700

Samir Omran

800

900

1000 ‫א‬

104

Break Even Point

‫א‬

‫א‬

EJABI

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

‫א‬

8000 ‫א‬ ‫א‬

6000 4000 3000

‫א‬‫א‬

2000 1000 100

July 26, 2009

200

300

400

500

600

700

Samir Omran

800

900

1000 ‫ א‬ 105

Break Even Point

‫א‬

‫א‬

EJABI

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

8000

‫א‬ ‫א‬

6000 ‫ א‬ ‫א‬

4000 3000

‫א‬‫א‬

2000 1000 100

July 26, 2009

200

300

400

500

600

700

Samir Omran

800

900

1000 ‫א‬

106

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

Z ‫א‬ 

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

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

July 26, 2009

Copyrights 2009 Samir Omran

107

‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬ ‫ א‬ ‫ א‬‫ א‬   ‫ א‬ J ‫א‬‫א‬‫א‬ ‫א‬  ‫ א‬   ‫ א‬  ‫ א‬ Z ‫א‬  ‫ א‬   ‫א‬‫א‬‫א‬ J  ‫א‬‫א‬ J ‫א‬ J

July 26, 2009

Copyrights 2009 Samir Omran

108

‫א‬‫א‬ K ‫א‬‫א‬  J1

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

‫א‬‫א‬ – ‫א‬ 

July 26, 2009

Copyrights 2009 Samir Omran

Z‫א‬

109

W‫א‬‫א‬‫א‬ 30600 ‫א‬‫א‬‫א‬‫א‬ 1.2: K3‫א‬ 6000   2.35 2 35WW   K  6 ‫א‬ ‫ א‬    4000 . 1.0W K 2‫א‬ 12000

    -

‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬

‫א‬‫א‬ – ‫א‬ July 26, 2009

Copyrights 2009 Samir Omran

Z‫א‬ 110

K‫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‫א‬   ‫א‬  K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬

July 26, 2009

Copyrights 2009 Samir Omran

J J J J J J

111

‫א‬‫א‬  J K‫א‬‫א‬‫א‬ J K‫א‬ J K‫א‬‫א‬‫א‬ J KK ‫א‬ ‫ א‬،‫א‬‫א‬   ،‫א‬‫ א‬ J K‫א‬‫א‬‫א‬ J ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J K‫א‬‫א‬،‫א‬W‫א‬ July 26, 2009

Copyrights 2009 Samir Omran

112

‫א‬L‫א‬L‫א‬L‫א‬‫א‬W‫א‬ ‫א‬‫א‬ J ‫ א‬L ‫א‬L  K ‫א‬L‫א‬‫א‬‫א‬W‫א‬‫א‬ J   ‫ א‬ ‫ א‬L‫א‬ ‫א‬‫א‬   ‫א‬ K ‫ א‬L ‫א‬  W‫א‬‫א‬  -

July 26, 2009

Copyrights 2009 Samir Omran

113

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

July 26, 2009

Copyrights 2009 Samir Omran

114

K      W‫א‬‫א‬‫א‬   ‫ א‬‫א‬‫ א‬J K‫א‬‫א‬‫א‬‫א‬‫א‬ J ‫א‬،،‫א‬‫א‬‫א‬‫א‬ J ‫א‬،‫א‬‫א‬‫א‬‫א‬ J K‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J K‫א‬‫א‬‫א‬   July 26, 2009

Copyrights 2009 Samir Omran

115

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

July 26, 2009

Copyrights 2009 Samir Omran

116

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫ א‬‫א‬‫ א‬  ‫ א‬‫ – א א‬‫א‬‫א‬‫א‬ ‫ א‬‫א א‬ W‫א‬‫א‬ K ‫א‬‫א‬ ‫ א‬‫ א‬ J K    J ‫ א‬‫א‬‫ א‬ ‫ א‬‫א‬‫ א‬   J ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬     – ‫א‬‫א‬‫א‬  J J J J J J J J J J J J J J J Z ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

July 26, 2009

Copyrights 2009 Samir Omran

117

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

July 26, 2009

‫א‬‫א‬

‫א‬‫א‬

‫א‬

‫א‬

12000 385000 340000 57000

2000 J 120000 J 20000 3000 J

10000 265000 320000 60000

‫א‬‫א‬‫א‬

Copyrights 2009 Samir Omran

‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬     

118

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

July 26, 2009

‫א‬‫א‬

‫א‬‫א‬

‫א‬

‫א‬

12000 385000 340000 57000

 2000

10000 265000 320000 60000

‫א‬‫א‬‫א‬

120000  20000 3000

Copyrights 2009 Samir Omran

‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬     

119

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

July 26, 2009

Copyrights 2009 Samir Omran

120

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

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

July 26, 2009

Copyrights 2009 Samir Omran

121

E‫א‬F  E‫א‬F E‫א‬F  20 J17 ‫א‬‫א‬  ‫ א‬   ‫א‬

July 26, 2009

Copyrights 2009 Samir Omran

122

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

July 26, 2009

Copyrights 2009 Samir Omran

123

‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬ ‫ א‬ ‫ א‬‫ א‬        ABC ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬ July 26, 2009

Copyrights 2009 Samir Omran

81

2

  ‫א‬‫א‬‫א‬‫א‬ ‫א‬ C Cost Driver D i

3

‫א‬‫א‬ ‫א‬ ‫א‬‫א‬ July 26, 2009

‫א‬   ‫ א א‬ ‫א‬‫א‬

‫א‬ ....

‫א‬‫א‬‫א‬

‫א‬

1

‫א‬   ‫א‬

‫אא‬  ........ Copyrights 2009 Samir Omran

82

4

‫א‬   ‫ א א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬

‫ א‬‫א‬ ‫א‬

‫א‬

‫א‬‫א‬‫א‬ ‫א‬

‫א‬

‫א‬

‫אא‬ 



....

‫א‬‫א‬‫א‬

........ July 26, 2009

Copyrights 2009 Samir Omran

83

5

‫א‬   ‫ א א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬

‫א‬‫א‬   ‫א‬

‫א‬

 ‫א‬‫א‬

‫א‬

‫א‬

‫אא‬ 



....

‫א‬‫א‬‫א‬

........ July 26, 2009

Copyrights 2009 Samir Omran

84

‫א‬‫א‬ ‫ א‬  ‫א‬

5

 ‫א‬

‫א‬  ‫א‬

 ‫א‬ ‫א‬ ........  ‫ א‬ ‫ א‬  ‫א‬‫א‬  July 26, 2009

‫א‬   ‫ א א‬ ‫א‬‫א‬

‫א‬ ....

‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬

‫א‬

‫א‬

‫אא‬ 



........ Copyrights 2009 Samir Omran

85

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

July 26, 2009

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86

‫א‬  

  ‫א‬

  ‫א‬

   ‫א‬

  ‫א‬‫א‬

‫א‬ 

%100

%50

%20

%10

%20

8600

%60

%30

%10

%10

12900

‫א‬ 

%100

%100

 ‫א‬ 3300 

%100

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1200

%100

%10

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%5

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790

  ‫א‬

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Copyrights 2009 Samir Omran

87

 ‫א‬ ‫א‬

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14600

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‫א‬  ‫א‬

2400 %35

%10

4800 19700

       ‫א‬

  ‫ א‬ ‫א‬ July 26, 2009

Copyrights 2009 Samir Omran

88

E‫א‬F‫א‬‫א‬ KK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬    ‫ א‬‫א‬‫ א‬ ‫ א‬‫א‬ ‫א‬‫ א‬ Activity Cost Drivers ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬K‫א‬‫א‬‫א‬ E ،،،‫א‬،،، EKKKK       ‫ א‬       F Activityy Cost Driver Rate ‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ July 26, 2009

Copyrights 2009 Samir Omran

89

W‫א‬‫א‬ ‫א‬  ‫ א‬ ،‫א‬‫א‬‫א‬‫א‬ J K‫א‬‫א‬‫א‬‫א‬        K ‫א‬‫א‬‫א‬‫א‬‫א‬    ‫ א‬ ‫ א‬‫א‬ ‫א א‬  J ،‫א‬‫א‬‫א‬‫א‬   ‫ א‬      ‫ א‬     ‫ א‬ ‫א‬ K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬

July 26, 2009

Copyrights 2009 Samir Omran

90

July 26, 2009

Copyrights 2009 Samir Omran

91

K‫؟‬ J

‫א‬‫א‬‫א‬

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

July 26, 2009

Copyrights 2009 Samir Omran

92

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

July 26, 2009

Copyrights 2009 Samir Omran

93

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

July 26, 2009

Copyrights 2009 Samir Omran

J1 J2 J3 J4 J5 J6 J7

94

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

July 26, 2009

Copyrights 2009 Samir Omran

J J J J

95

Break Even Point‫א‬ ‫؟‬  ‫א‬ ‫؟‬   WW  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫ א‬    ‫א‬

July 26, 2009

Copyrights 2009 Samir Omran

96

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

July 26, 2009

Copyrights 2009 Samir Omran

    ‫א‬

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‫א‬ ‫א‬‫א‬     ‫ א‬‫ א‬ ‫א‬Z‫א‬‫א‬ ‫א‬‫ א‬H ‫א‬‫ א‬Z ‫א‬ E‫א‬‫א‬ ‫א‬‫ א‬C‫א‬‫א‬ ‫ א‬‫א‬F H ‫א‬‫א‬ ‫ א‬‫א‬Z‫א‬ ‫ א‬ C ‫א‬‫א‬‫א‬ ‫ א‬‫א‬‫ א‬ KECFHZC ‫أ‬ ‫س–تم‬ July 26, 2009

=‫ع‬

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‫ﺳﻠﻮك اﻟﺘﻜﺎﻟﻴﻒ اﻟﻜﻠﻴﺔ‬ 1800 1600 1400 1200 1000 800 600 400 200 0

Cost

0

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400

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41

E‫א‬‫א‬ C ‫א‬‫א‬F H ‫א‬‫ א‬Z ‫א‬ EE  C    F H рZ   6000 Z       40Z‫א‬‫א‬ 500 Z ‫א‬ ‫א‬ ‫א‬ ‫א‬ 

‫؟‬‫א‬‫א‬    July 26, 2009

Copyrights 2009 Samir Omran

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July 26, 2009

‫א‬

‫א‬‫א‬

9

900

4.2

‫א‬‫א‬

‫א‬‫א‬

‫א‬

0300 = 3 ×100

600

100

2100

1500 = 3 × 500

600

500

3.6

3600

3000 = 3 ×1000

600

1000

33 3.3

6600

6000 = 3 ×2000

600

2000

3.2

9600

9000 = 3 × 3000

600

3000

3.12

15600

15000 = 3 × 5000

600

5000

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10 9 8 7 6 5 4 3 2 1 0

‫آﻠﻔﺔ اﻟﻜﺘﺎب‬

0

July 26, 2009

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2000

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4000

Copyrights 2009 Samir Omran

5000

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44

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

July 26, 2009

‫א‬‫א‬

‫א‬

3150

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3600

93000

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Copyrights 2009 Samir Omran

W‫א‬‫א‬  ‫א‬ ‫א‬ 

45

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

W‫א‬‫א‬ 

‫א‬‫א‬

930003600    660002250

‫א‬‫א‬

‫א‬

3150

81000

3450

84000

‫א‬‫א‬  _____________Z‫א‬‫א‬ ‫א‬‫א‬

3600

93000

3750

87000

2250

66000

27000 Z‫א‬‫א‬ 20Z ______ 1350

2550

75000

July 26, 2009

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

Z    20 ZZ ‫א‬‫א‬  ‫ א‬‫א‬ 3600Z‫א‬ ‫א‬ 93000 ZZ      ‫؟‬‫א‬‫א‬   July 26, 2009

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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 100000 90000 80000 70000 6 60000 50000 40000 30000 20000 10000 0

W‫א‬‫א‬ ‫ א‬‫א‬ ‫א‬

0

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‫א‬‫א‬‫א‬‫א‬ K‫א‬‫ א‬J  ،‫א‬‫ א‬J K‫א‬‫א‬ J، ‫א‬‫א‬ J

July 26, 2009

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



July 26, 2009







Copyrights 2009 Samir Omran



50

‫א‬‫א‬ J1 ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬ CCC‫א‬ CCC ‫א‬ CCC    K CCC ____  K CCCC‫א‬

July 26, 2009

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51

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

July 26, 2009

Copyrights 2009 Samir Omran

52

 ‫א‬‫א‬ J3 ،‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬ CCC‫א‬ CCC‫א‬ KCCC        KCCC ____  K CCCC ‫א‬

July 26, 2009

Copyrights 2009 Samir Omran

53

 ‫א‬‫א‬ J3 CCC‫א‬ CCC‫א‬ KCCC CCC             KCCC ____K CCCC ‫א‬

،     2400 ‫א‬  ‫ א‬     600 ‫א‬   ‫ א‬    600‫א‬‫א‬‫א‬‫א‬،1800‫א‬‫א‬

July 26, 2009

Copyrights 2009 Samir Omran

54

‫א‬‫א‬ J4 ‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬،‫א‬ CCC‫א‬ CCC‫א‬ KCCC        KCCC ____  K CCCC ‫א‬

July 26, 2009

Copyrights 2009 Samir Omran

55

‫א‬‫א‬‫א‬  36 ‫א‬ K‫א‬‫א‬،‫א‬‫א‬‫א‬ CCCE‫א‬F‫א‬‫א‬‫א‬ CCC ‫א‬ CCC ‫א‬ CCC ‫א‬ CCCC

July 26, 2009

‫ א‬ ‫א‬

Copyrights 2009 Samir Omran

56

July 26, 2009

Copyrights 2009 Samir Omran

57

‫א‬     ‫א‬  ‫ א‬E‫א‬‫א‬F‫א‬ ‫ א‬ W  ‫א‬ ‫א‬ K‫א‬K ‫א‬E‫א‬FEFEF

July 26, 2009

Copyrights 2009 Samir Omran

58

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

‫א‬‫א‬‫א‬

July 26, 2009

Copyrights 2009 Samir Omran

59

K‫א‬‫א‬‫א‬ J K‫א‬،‫א‬‫א‬‫א‬‫א‬  ‫א‬    ،‫ א‬  ‫ א‬‫א‬‫ א‬J K،،،‫א‬‫א‬‫א‬ J K‫א‬‫א‬‫א‬‫א‬‫א‬ J K‫א‬‫א‬،‫א‬‫א‬‫א‬  J

July 26, 2009

Copyrights 2009 Samir Omran

60

W‫א‬ K‫א‬‫א‬‫א‬ W‫א‬ K‫א‬‫א‬ W‫א‬ K‫א‬‫א‬‫א‬‫א‬             W‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬     ‫ א‬ ‫ א‬‫ א‬  ‫ א‬‫ א‬    W‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫ א‬‫ א‬     ‫ א‬   ‫ א‬ ‫ א‬  July 26, 2009

Copyrights 2009 Samir Omran

61

‫א‬‫א‬ ‫א‬   ‫ א‬         W‫א‬‫א‬ ‫א‬‫ א‬   K‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬W‫א‬‫א‬‫א‬ K K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬            ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫ א‬  ‫א‬ ‫א‬‫ א‬ ‫ א‬  WABC    ‫א‬‫א‬،‫א‬K

July 26, 2009

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62

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

July 26, 2009

Copyrights 2009 Samir Omran

63

‫א‬‫א‬

1  ‫א‬ ‫א‬

July 26, 2009

 ‫א‬‫א‬  

2 

‫א‬ ‫א‬‫א‬ ‫א‬‫א‬  

3 

   

4    

 

Copyrights 2009 Samir Omran

64

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

July 26, 2009

Copyrights 2009 Samir Omran

65

256‫א‬‫א‬

‫א‬ ‫א‬‫א‬

‫א‬‫א‬

‫א‬  ‫ א‬  

 ‫ א‬ ‫א‬

‫א‬‫א‬        ‫א‬

July 26, 2009

 ‫א‬

‫א‬

‫א‬‫א‬

    ‫א‬

‫א‬

  ‫א‬ ‫א‬ ‫א‬

Copyrights 2009 Samir Omran

‫א‬

‫א‬

‫א‬

66

‫א‬   W‫א‬W W‫א‬  W ‫א‬‫א‬ ‫א‬

July 26, 2009

‫א‬

‫א‬

‫א‬

Copyrights 2009 Samir Omran

‫א‬

67

‫א‬ W‫א‬‫א‬ W  W ‫א‬  W           W  ‫א‬ ‫א‬

July 26, 2009

‫א‬



Copyrights 2009 Samir Omran

‫א‬

68

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

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

12700 July 26, 2009

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12700 69

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

‫א‬‫א‬ J1

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬L2500 ‫א‬‫א‬‫א‬‫א‬L2500 K‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬ ‫ א‬ ‫ א‬‫א‬L   1200 ‫א‬‫א‬L1200 28‫א‬‫א‬‫א‬‫א‬ July 26, 2009

Copyrights 2009 Samir Omran

70

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

‫א‬‫א‬ J2

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬             ‫א‬‫א‬‫א‬ ‫א‬  ‫ א‬‫א‬L   7300 K‫א‬‫א‬L7300 28 ‫א‬

July 26, 2009

Copyrights 2009 Samir Omran

71

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

‫א‬‫א‬‫א‬‫א‬‫א‬ J3

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

‫א‬L 2500  E‫א‬‫א‬‫א‬F‫א‬‫א‬L 500 E‫א‬‫א‬ ‫ א‬ ‫א‬F ‫א‬‫א‬ ‫ א‬‫ א‬L  700 K‫א‬‫א‬‫א‬L 1300 K‫א‬‫א‬‫א‬‫א‬ July 26, 2009

Copyrights 2009 Samir Omran

72

‫א‬‫א‬‫א‬‫א‬ E‫א‬F ‫א‬‫א‬‫א‬‫א‬‫א‬ J4 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K     ‫א‬‫א‬‫א‬ ‫ א‬ ‫ א‬ ‫ א‬L  2500 ‫א‬L2500 E‫א‬F ‫א‬‫א‬‫א‬

July 26, 2009

Copyrights 2009 Samir Omran

73

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

‫א‬‫א‬‫א‬ J5 ‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬  ‫ א‬ ‫א‬  ‫א‬ ‫א‬‫א‬‫א‬L 7300 K‫א‬‫א‬L7300 28 ‫א‬ ‫ א‬   

July 26, 2009

Copyrights 2009 Samir Omran

74

‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ J6 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K –  – ‫א‬ ‫א‬‫אא‬‫א‬L 3600 K‫א‬‫א‬‫א‬L3600 K ‫א‬‫א‬  

July 26, 2009

Copyrights 2009 Samir Omran

75

‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ J7 ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬L 2500 ‫א‬‫א‬‫א‬L2500 ‫א‬‫א‬ ‫ א‬‫ א‬  

July 26, 2009

Copyrights 2009 Samir Omran

76

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

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

July 26, 2009

Copyrights 2009 Samir Omran

77

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ K‫א‬‫א‬،‫א‬‫א‬‫א‬ J1 K‫ א‬L‫א‬L‫א‬،‫א‬‫א‬   ‫ א‬  ، ‫ א‬‫א‬   J2 K‫א‬‫א‬‫א‬‫א‬‫א‬ J3

July 26, 2009

Copyrights 2009 Samir Omran

78

3

2

1

9400

26980

12600

K J1

7060

7100

7200

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

1.40

3.80

6.95 July 26, 2009

1.75 ‫א‬ J3 = 1.4 + 3.8 + 1.75 ‫א‬ J4

Copyrights 2009 Samir Omran

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Welcome to

With Certified Trainer

Samir Omran

July 26, 2009

Copyrights 2009 Samir Omran

80

K ‫א‬ ‫ א‬  ‫א‬، ‫א‬ ،   ‫א‬

K‫א‬‫א‬‫א‬ ‫ א‬‫ א‬‫א‬

‫ א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬

K‫א‬‫א‬‫א‬‫א‬‫א‬ July 26, 2009

Copyrights 2009 Samir Omran

2

July 26, 2009

Copyrights 2009 Samir Omran

3

      ‫א‬

‫א‬

K‫א‬‫א‬‫א‬L‫א‬‫א‬ K‫א‬‫א‬،‫א‬‫א‬ ‫ א‬‫א‬ ، ‫ א‬‫ א‬.  ‫א‬ ‫א‬     K‫א‬،‫א‬ K‫א‬‫א‬ J،‫א‬‫א‬ JW‫א‬ K‫א‬‫א‬ ‫ א‬‫ א‬J ، ، ‫א‬ ‫א‬‫א‬ ‫ א‬J

‫א‬

1

،‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬ KABC ‫א‬ ،‫ א‬ ،‫ א‬  ،‫א‬ ،‫א‬،‫א‬ ،‫ א‬،‫א‬‫א‬ ،‫ א‬‫א‬ K‫א‬‫א‬،‫א‬،‫א‬

‫א‬

2

K‫א‬‫א‬،‫א‬‫א‬‫א‬ K‫א‬،‫א‬‫א‬،‫א‬             K‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬ K‫א‬‫א‬‫א‬L‫א‬‫א‬L‫א‬‫א‬L‫א‬‫א‬

‫א‬

3

July 26, 2009

Copyrights 2009 Samir Omran

4

‫א‬o ‫א‬‫א‬ ‫א‬‫א‬o ‫א‬‫א‬o ‫א‬o ‫א‬o ‫א‬o   ‫א‬o ‫א‬ ‫א‬o ‫א‬ o

July 26, 2009

10 min Icebreaker K3‫א‬ •    ‫ א‬‫ א‬  ‫ א‬ ‫ א‬ ‫ א‬‫• א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬ •

K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫ א‬  ‫א‬ ‫ א‬ ‫א‬‫• א‬

‫א‬‫א‬ • K‫א‬

Copyrights 2009 Samir Omran

5

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

July 26, 2009

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6

‫א‬

‫א‬ ،‫א‬‫א‬          J ،‫א‬ ، K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬  ،‫א‬،‫א‬    K K‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬

July 26, 2009

Copyrights 2009 Samir Omran

7

‫א‬

‫א‬‫א‬ K‫א‬‫א‬‫א‬W‫א‬ J K‫א‬‫א‬W‫א‬‫א‬ J K   ‫א‬ ‫ א‬    ‫א‬‫א‬   ‫א‬‫ א‬     ‫א‬‫א‬  ‫ א‬    ‫ א‬J K   ‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬ W‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬ J ‫א‬‫א‬ J ،‫א‬‫א‬‫א‬

July 26, 2009

Copyrights 2009 Samir Omran

J J J J

8

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

W‫א‬‫ א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬ J J K‫א‬‫א‬‫א‬  ‫ א‬J  K‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬ J K‫א‬‫א‬ J

‫א‬ ‫א‬‫א‬ ‫א‬  

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

‫א‬ ‫א‬   ‫א‬ ‫א‬

July 26, 2009

Copyrights 2009 Samir Omran

9

‫ א‬   ‫ א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ K‫א‬KE‫א‬‫א‬‫א‬     F ‫א‬     -

K ‫א‬-

KEE‫א‬‫א‬  ‫א א‬   F ‫א‬‫א‬  ‫א‬ ‫ א‬KE‫א‬‫א‬F‫א‬‫א‬‫א‬-

July 26, 2009

Copyrights 2009 Samir Omran

10

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

‫א‬‫א‬ ‫א‬

July 26, 2009

Copyrights 2009 Samir Omran

 ‫ א‬ ‫א‬  ‫א‬  ‫א‬

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‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬

July 26, 2009

•   ‫א‬‫א‬ ‫א‬ • ‫א‬‫א‬

         ‫א‬ 

• ‫א‬‫א‬‫א‬ • ‫א‬‫א‬‫א‬

Copyrights 2009 Samir Omran

12

‫א‬‫א‬‫א‬

1

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

July 26, 2009

Copyrights 2009 Samir Omran

     ‫א‬

13

‫א‬‫א‬

2

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

     ‫א‬

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

July 26, 2009

Copyrights 2009 Samir Omran

14

‫א‬‫א‬‫א‬     

3

W،‫א‬‫א‬‫א‬‫א‬‫א‬ ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬ J١ ‫؟‬‫؟‬‫א‬‫א‬‫א‬   J٢ ‫؟‬‫א‬‫א‬ J٣ ‫؟‬،‫א‬ J٤

W‫א‬ ‫א‬‫א‬‫א‬   K‫א‬‫א‬‫א‬ J١ K،  K ،‫א‬‫א‬،‫א‬‫א‬ J٢ K‫א‬  K K‫א‬‫א‬‫א‬‫א‬‫א‬ J٣ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٤ K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ J٥ July 26, 2009

Copyrights 2009 Samir Omran

        ‫א‬

15

‫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

4   ‫א‬ W

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

July 26, 2009

Copyrights 2009 Samir Omran

16

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

‫ א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫ א‬‫א‬‫א‬‫א‬  ‫ א‬‫א א‬‫א‬‫ א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬  ‫ א‬‫א‬ K‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬،‫א‬ ‫ א‬‫א‬ ،‫ א‬

July 26, 2009

‫א‬‫א‬‫א‬ ،‫א‬‫א‬ ‫א‬‫א‬‫א‬ K ‫א‬‫א‬‫א‬ ‫ א‬‫א‬‫ א‬ 

Copyrights 2009 Samir Omran

‫ א‬ ‫א‬ ‫א‬ ،‫א‬‫א‬ ‫א‬ ‫ א‬  ‫א‬‫א‬‫א‬‫א‬

 ‫א‬

17

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

‫א‬‫א‬

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

July 26, 2009

Copyrights 2009 Samir Omran

1 ‫א‬ ‫א‬

18

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

2 ‫א‬

‫א‬‫א‬

K‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬

July 26, 2009

‫א‬‫א‬ ،‫א‬‫א‬‫א‬ K‫א‬‫א‬،‫א‬

Copyrights 2009 Samir Omran

 ‫א‬ ‫א‬ ‫א‬ ‫א‬

19

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

‫א‬

‫א‬‫א‬

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

July 26, 2009

Copyrights 2009 Samir Omran

3

‫א‬ ‫א‬ ‫א‬

20

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

‫א‬‫א‬

‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ K ‫א‬‫א‬ ‫ א‬‫א‬  

July 26, 2009

4 ‫א‬

E‫א‬F‫א‬ ‫א‬‫א‬ ، ‫א‬ K‫א‬

Copyrights 2009 Samir Omran

21

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

5

‫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

July 26, 2009

Copyrights 2009 Samir Omran

22

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

July 26, 2009

Copyrights 2009 Samir Omran

1

23

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

July 26, 2009

Copyrights 2009 Samir Omran

2

24

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

July 26, 2009

Copyrights 2009 Samir Omran

3

25

‫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

July 26, 2009

Copyrights 2009 Samir Omran

4

26

‫א‬ ‫א‬  ‫א‬    ‫א‬‫א‬ ‫א‬ ‫א‬   ‫א‬  K    ،  ‫א‬‫א‬  ‫א‬ ‫א‬   ،‫א‬  ‫א‬  ‫א‬   ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،   ‫א‬ ‫א‬‫ א‬  ‫א‬‫א‬ ، ‫ א‬‫א‬    K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬

July 26, 2009

Copyrights 2009 Samir Omran

27

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

‫ﺧﺪﻣﺎت‬ ‫أﺧﺮى‬

‫أﺟﻮر اﻟﻌﻤﻞ‬ ‫اﻟﻤﻮاد اﻟﺨﺎم‬

July 26, 2009

Copyrights 2009 Samir Omran

28

 ‫ א‬   ‫א‬ ،‫א‬ ،    ‫ א‬  W   .‫א‬ K‫א‬‫א‬ J1 K‫ א‬‫ א‬J2 K ‫ א‬ ‫א‬‫ א‬J3 K‫א‬‫א‬‫א‬ J4  ‫ א‬ ‫א‬ ‫א‬  ‫ א‬ ‫א‬‫א‬ ‫ א‬    ‫ א‬J5

July 26, 2009

Copyrights 2009 Samir Omran

29

1

‫א‬‫א‬‫א‬

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

‫א‬‫א‬ Other Cost



July 26, 2009



‫א‬

Labor Cost





Copyrights 2009 Samir Omran

‫א‬‫א‬

Material Cost





30

‫ א‬‫א‬‫א‬

   ‫א‬  ‫א‬ ‫א‬

‫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

July 26, 2009

2

Copyrights 2009 Samir Omran

    

  

‫א‬‫א‬

‫א‬‫א‬

 ‫א‬

‫א‬

‫א‬

‫א‬ 31

‫א‬ ‫א‬‫א‬

3

L L‫א‬      ‫א‬    Indirect Cost

‫א‬ ‫א‬  

July 26, 2009

 

 Direct Cost

  



    

Copyrights 2009 Samir Omran

   

  ‫א‬ ‫א‬

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4

‫א‬ ‫א‬‫א‬

 E   F

Fixed Cost

400

300

200 100

‫א‬

400

400

400 400

‫א‬‫א‬

1

1.33

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2

4

 



‫א‬ ‫א‬‫א‬

Variable Cost

300 200

100

‫א‬

1200 900 600

300

‫א‬‫א‬

3

‫א‬ ‫א‬‫א‬

400

3

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3

3

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

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

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5

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

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

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Welcome to

With Certified Trainer

Samir Omran

July 26, 2009

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

July 26, 2009

J J J J

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

July 26, 2009

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  ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ K ‫א‬‫א‬       

  ‫א‬  ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬

‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬،‫א‬

July 26, 2009

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Fixed Cost 400 300 Fixed Cost

200 100 0 100

July 26, 2009

200

300

400

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‫ﺳﻠﻮك اﻟﺘﻜﺎﻟﻴﻒ اﻟﻤﺘﻐﻴﺮة‬ 1600 1400 1200 1000 800

Cost

600 400 200 0 0

July 26, 2009

100

200

300

400

Copyrights 2009 Samir Omran

500

600

40