{"id":18208,"date":"2026-10-30T11:34:13","date_gmt":"2026-10-30T11:34:13","guid":{"rendered":"https:\/\/www.hnjournal.net\/7-11-10\/"},"modified":"2026-10-30T17:50:23","modified_gmt":"2026-10-30T17:50:23","slug":"7-11-10","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/7-11-10\/","title":{"rendered":"Article 10"},"content":{"rendered":"<div class=\"journal-article\" style=\"margin-bottom: 20px;\"><h3 style='text-align: right; font-family:Simplified Arabic;'>\u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0648\u0623\u062b\u0631\u0647 \u0641\u064a \u0642\u064a\u0627\u0633 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0646\u062a\u062c \u0648\u062a\u062e\u0641\u064a\u0636\u0647\u0627<\/h3><p style='text-align:right; font-weight:bold; direction:rtl;'>\u062f. \u0645\u062d\u0645\u062f \u0627\u0644\u0636\u0648 \u0639\u0644\u064a \u0627\u0644\u0628\u0634\u064a\u0631<sup>1<\/sup><\/p><div style='direction:rtl; text-align:right; font-size:12px; line-height:1.5;'><p>\u0661 \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0633\u0646\u0627\u0631\u060c \u0627\u0644\u0633\u0648\u062f\u0627\u0646.<\/p><p>\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a: Maulood303@gmail.com<\/p><\/div><h4 style='text-align:left; direction:ltr; unicode-bidi:embed; font-family:Times New Roman;'>Specification-Based Costing and Its Role in Product Cost Measurement and Reduction<\/h4><p style='text-align:left; font-weight:bold; direction:ltr; margin-top:12px;'>Dr. Mohammed Aldaw Ali Al-Bashir<sup>1<\/sup><\/p><div style='direction:ltr; text-align:left; font-size:12px; line-height:1.7; margin-bottom:10px;'><p style='margin:0 0 8px 0;'>\u00b9 Faculty of Economics and Administrative Sciences, University of Sennar, Sudan.<br><span style=\"font-size:12px;\">Email:<\/span> Maulood303@gmail.com<\/p><\/div><p style='text-align:left;'><strong>DOI:<\/strong> <a href='https:\/\/doi.org\/https:\/\/doi.org\/10.53796\/hnsj711\/10' target='_blank' rel='noopener'>https:\/\/doi.org\/10.53796\/hnsj711\/10<\/a><\/p><p style='text-align: right;'><strong>\u0627\u0644\u0645\u0639\u0631\u0641 \u0627\u0644\u0639\u0644\u0645\u064a \u0627\u0644\u0639\u0631\u0628\u064a \u0644\u0644\u0623\u0628\u062d\u0627\u062b:<\/strong> <a href='https:\/\/arsri.org\/10000\/711\/10' target='_blank' rel='noopener'>https:\/\/arsri.org\/10000\/711\/10<\/a><\/p><p style='text-align: right;'><strong>\u0627\u0644\u0645\u062c\u0644\u062f (7) \u0627\u0644\u0639\u062f\u062f (11). \u0627\u0644\u0635\u0641\u062d\u0627\u062a:<\/strong> 202 - 215<\/p><p style='text-align: right;'><strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0627\u0633\u062a\u0642\u0628\u0627\u0644:<\/strong> 2026-10-05 | <strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644:<\/strong> 2026-10-12 | <strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631:<\/strong> 2026-11-01<\/p><p><a href='\/volume7\/issue11\/7-11-10.pdf' target='_blank' rel='noopener' style='background-color:green;color:white;padding:10px 15px;text-decoration:none;border-radius:5px;'>Download PDF<\/a><\/p>\r\n<style>\r\n.hnsj-cite-btn{\r\n  display:inline-flex; 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A. A. (2026). Specification-Based Costing and Its Role in Product Cost Measurement and Reduction. Humanities &amp; Natural Sciences Journal, 7(11). https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj711\\\/10&quot;,&quot;Chicago&quot;:&quot;Al-Bashir Mohammed Aldaw Ali. 2026. \\&quot;Specification-Based Costing and Its Role in Product Cost Measurement and Reduction.\\&quot; Humanities &amp; Natural Sciences Journal 7, no. 11. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj711\\\/10&quot;,&quot;Harvard&quot;:&quot;Al-Bashir M. A. A. 2026. Specification-Based Costing and Its Role in Product Cost Measurement and Reduction. Humanities &amp; Natural Sciences Journal. [Internet] 2026-11-01. [Cited 2026-11-01]. 7(11). Available at: https:\\\/\\\/www.hnjournal.net\\\/ar\\\/7-11-10\\\/. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj711\\\/10&quot;,&quot;Vancouver&quot;:&quot;Al-Bashir M. A. A. Specification-Based Costing and Its Role in Product Cost Measurement and Reduction. Humanities &amp; Natural Sciences Journal. [Internet]. 2026-11-01; 7(11). Available from: https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj711\\\/10&quot;,&quot;IEEE&quot;:&quot;Al-Bashir M. A. A, \\&quot;Specification-Based Costing and Its Role in Product Cost Measurement and Reduction,\\&quot; Humanities &amp; Natural Sciences Journal, vol. 7, no. 11, 2026. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj711\\\/10&quot;,&quot;MLA&quot;:&quot;Al-Bashir Mohammed Aldaw Ali. \\&quot;Specification-Based Costing and Its Role in Product Cost Measurement and Reduction.\\&quot; Humanities &amp; Natural Sciences Journal, vol. 7, no. 11, 2026-11-01, https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj711\\\/10&quot;}' data-cit-ar='{&quot;APA&quot;:&quot;\u0627\u0644\u0628\u0634\u064a\u0631 \u0645. \u0627. \u0639. (2026). \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0648\u0623\u062b\u0631\u0647 \u0641\u064a \u0642\u064a\u0627\u0633 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0646\u062a\u062c \u0648\u062a\u062e\u0641\u064a\u0636\u0647\u0627. \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c 7(11). https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj711\\\/10&quot;,&quot;Chicago&quot;:&quot;\u0627\u0644\u0628\u0634\u064a\u0631 \u0645\u062d\u0645\u062f \u0627\u0644\u0636\u0648 \u0639\u0644\u064a. 2026. \u00ab\u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0648\u0623\u062b\u0631\u0647 \u0641\u064a \u0642\u064a\u0627\u0633 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0646\u062a\u062c \u0648\u062a\u062e\u0641\u064a\u0636\u0647\u0627\u00bb. \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c 7(11). https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj711\\\/10&quot;,&quot;Harvard&quot;:&quot;\u0627\u0644\u0628\u0634\u064a\u0631 \u0645. \u0627. \u0639. \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0648\u0623\u062b\u0631\u0647 \u0641\u064a \u0642\u064a\u0627\u0633 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0646\u062a\u062c \u0648\u062a\u062e\u0641\u064a\u0636\u0647\u0627. \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629. [\u0627\u0646\u062a\u0631\u0646\u062a] 2026-11-01. [\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0648\u0635\u0648\u0644 2026-11-01]. 7(11). \u0645\u062a\u0627\u062d \u0639\u0644\u0649: https:\\\/\\\/www.hnjournal.net\\\/ar\\\/7-11-10\\\/. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj711\\\/10&quot;,&quot;Vancouver&quot;:&quot;\u0627\u0644\u0628\u0634\u064a\u0631 \u0645. \u0627. \u0639. \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0648\u0623\u062b\u0631\u0647 \u0641\u064a \u0642\u064a\u0627\u0633 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0646\u062a\u062c \u0648\u062a\u062e\u0641\u064a\u0636\u0647\u0627. \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629. [\u0627\u0646\u062a\u0631\u0646\u062a]. 2026-11-01\u061b 7(11). \u0645\u062a\u0627\u062d \u0645\u0646: https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj711\\\/10&quot;,&quot;IEEE&quot;:&quot;\u0627\u0644\u0628\u0634\u064a\u0631 \u0645. \u0627. \u0639. \u00ab\u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0648\u0623\u062b\u0631\u0647 \u0641\u064a \u0642\u064a\u0627\u0633 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0646\u062a\u062c \u0648\u062a\u062e\u0641\u064a\u0636\u0647\u0627\u00bb. \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c \u0645 7\u060c \u0639 11\u060c 2026. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj711\\\/10&quot;,&quot;MLA&quot;:&quot;\u0627\u0644\u0628\u0634\u064a\u0631 \u0645\u062d\u0645\u062f \u0627\u0644\u0636\u0648 \u0639\u0644\u064a. \u00ab\u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0648\u0623\u062b\u0631\u0647 \u0641\u064a \u0642\u064a\u0627\u0633 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0646\u062a\u062c \u0648\u062a\u062e\u0641\u064a\u0636\u0647\u0627\u00bb. \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c \u0645 7\u060c \u0639 11\u060c 2026-11-01\u060c https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj711\\\/10&quot;}'>\r\n    <div class='hnsj-modal-header'>\r\n    <div class='hnsj-modal-title'>Cite \/ \u0627\u0644\u0627\u0633\u062a\u0634\u0647\u0627\u062f<\/div>\r\n    <button class='hnsj-modal-close' type='button' data-hnsj-close aria-label='Close'>\u00d7<\/button>\r\n    <\/div>\r\n\r\n    <div 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\u0648\u0623\u0646\u0634\u0637\u062a\u0647\u060c \u0645\u0639 \u0642\u064a\u0627\u0633 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0627\u0644\u062c\u0648\u062f\u0629 \u0642\u0628\u0644 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0648\u0628\u0639\u062f\u0647. \u0648\u062a\u0638\u0644 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0645\u0642\u064a\u062f\u0629 \u0628\u063a\u064a\u0627\u0628 \u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0639\u064a\u0646\u0629 \u0648\u062a\u0639\u0627\u0631\u0636 \u0623\u062d\u062f \u0635\u0641\u0648\u0641 \u0627\u0644\u062a\u0643\u0631\u0627\u0631\u0627\u062a\u060c \u0628\u0645\u0627 \u064a\u0633\u062a\u0644\u0632\u0645 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0642\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629.<\/p><p style='text-align:right;'><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong> \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a\u061b \u0627\u0644\u0642\u064a\u0627\u0633\u061b \u0627\u0644\u062a\u062e\u0641\u064a\u0636\u061b \u0627\u0644\u0645\u0646\u062a\u062c\u061b \u0627\u0644\u0635\u0646\u0627\u0639\u0629.<\/p><p style='text-align:justify; direction:ltr;'><strong>Abstract: <\/strong> This study aimed to investigate employees\u2019 perceptions of the role of specification-based costing in improving product cost measurement and reducing costs in a sample of Sudanese industrial companies. A descriptive analytical approach was adopted using a questionnaire comprising twelve items divided into two dimensions. Of the 110 questionnaires distributed, 100 were returned, yielding a response rate of 90.9%. The reported frequencies indicated positive perceptions among participants: agreement with numerically consistent items ranged from 93% to 96% for the cost measurement dimension and from 86% to 100% for the cost reduction dimension. An overall Cronbach\u2019s alpha coefficient of 0.82 was reported; however, respondent-level data were unavailable for independent verification. The findings are interpreted as professional perceptions of the method\u2019s usefulness rather than evidence of actual cost reductions or a causal effect. The study recommends pilot implementation of the method, linking product specifications to the resources and activities required to achieve them, and measuring costs and quality before and after implementation. The findings remain limited by the absence of details on sample selection and an inconsistency in one frequency row, necessitating verification against the original data before final inferential conclusions can be endorsed.<\/p><p style='direction:ltr; text-align:left;'><strong>Keywords: <\/strong> Costing; Specifications; Measurement; Reduction; Industry.<\/p><\/div>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0642\u062f\u0645\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0639\u0645\u0644 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0641\u064a \u0628\u064a\u0626\u0629 \u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0648\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629 \u0633\u0631\u064a\u0639\u0629 \u0627\u0644\u062a\u063a\u064a\u0631\u060c \u0645\u0645\u0627 \u064a\u062f\u0641\u0639 \u0625\u062f\u0627\u0631\u0627\u062a\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u0631\u0636\u0627 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0627\u0633\u062a\u0642\u0637\u0627\u0628\u0647\u0645 \u0648\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0647\u0645\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u062f\u064a\u0645 \u0645\u0646\u062a\u062c\u0627\u062a \u062a\u062d\u0642\u0642 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0628\u062a\u0643\u0644\u0641\u0629 \u0645\u0646\u0627\u0633\u0628\u0629. \u0648\u064a\u0642\u062a\u0636\u064a \u0630\u0644\u0643 \u062a\u0648\u0641\u064a\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062a\u0641\u0635\u064a\u0644\u064a\u0629 \u0639\u0646 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c\u060c \u0628\u062d\u064a\u062b \u062a\u062e\u062f\u0645 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0635\u0645\u064a\u0645 \u0648\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u062a\u0633\u0639\u064a\u0631.<\/p>\n<p style=\"text-align: justify;\">\u064a\u064f\u0639\u062f \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0623\u062d\u062f \u0627\u0644\u0645\u062f\u0627\u062e\u0644 \u0627\u0644\u062a\u064a \u062a\u0631\u0628\u0637 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0628\u062e\u0635\u0627\u0626\u0635\u0647 \u0648\u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0643\u0644 \u062e\u0627\u0635\u064a\u0629. \u0648\u064a\u0633\u0627\u0639\u062f \u0647\u0630\u0627 \u0627\u0644\u0631\u0628\u0637 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0639\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u062f\u0627\u0626\u0644 \u0627\u0644\u062a\u0635\u0645\u064a\u0645\u064a\u0629 \u0648\u0645\u0646\u0627\u0642\u0634\u0629 \u0641\u0631\u0635 \u0627\u0644\u062a\u062d\u0633\u064a\u0646 \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u064a \u064a\u062f\u0631\u0643\u0647\u0627 \u0627\u0644\u0639\u0645\u064a\u0644.<\/p>\n<p style=\"text-align: justify;\">\u0642\u062f \u062a\u062d\u062f \u0628\u0639\u0636 \u0646\u0638\u0645 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u060c \u0628\u062d\u0633\u0628 \u062a\u0635\u0645\u064a\u0645\u0647\u0627 \u0648\u0637\u0628\u064a\u0639\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627\u060c \u0645\u0646 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u062a\u0628\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u062a\u0641\u0635\u064a\u0644\u064a\u064b\u0627. \u0648\u0644\u0627 \u064a\u0639\u0646\u064a \u0630\u0644\u0643 \u0639\u062f\u0645 \u0635\u0644\u0627\u062d\u064a\u0629 \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0634\u0627\u0637\u061b \u0625\u0630 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u0643\u0627\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0646\u0638\u0645 \u0645\u0639 \u0645\u062f\u062e\u0644 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0645\u062a\u0649 \u062a\u0648\u0627\u0641\u0631\u062a \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0646\u0627\u0633\u0628\u0629 \u0639\u0646 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0648\u0645\u062d\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0643\u0644\u0641\u0629.<\/p>\n<p style=\"text-align: justify;\">\u062a\u0646\u0637\u0644\u0642 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u064a\u0646 \u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c \u0648\u062a\u0643\u0644\u0641\u062a\u0647\u060c \u0648\u062a\u062a\u0646\u0627\u0648\u0644 \u0622\u0631\u0627\u0621 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629 \u0628\u0634\u0623\u0646 \u062f\u0648\u0631 \u0627\u0644\u0623\u0633\u0644\u0648\u0628 \u0641\u064a \u0642\u064a\u0627\u0633 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0648\u062a\u062e\u0641\u064a\u0636\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\">\u0623\u0648\u0644\u064b\u0627 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0646\u0647\u062c\u064a \u0644\u0644\u062f\u0631\u0627\u0633\u0629<\/p>\n<p style=\"text-align: justify;\"><strong>\u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629: <\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0627\u0633\u062a\u0642\u0635\u0627\u0621 \u0645\u062f\u0649 \u0625\u062f\u0631\u0627\u0643 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629 \u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c \u0641\u064a \u0642\u064a\u0627\u0633 \u062a\u0643\u0644\u0641\u062a\u0647 \u0648\u062a\u062e\u0641\u064a\u0636\u0647\u0627. \u0648\u0644\u0627 \u064a\u064f\u0641\u062a\u0631\u0636 \u0645\u0633\u0628\u0642\u064b\u0627 \u0642\u0635\u0648\u0631 \u062c\u0645\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0648 \u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0627 \u0639\u0644\u0649 \u0646\u0638\u0627\u0645 \u0645\u0639\u064a\u0646 \u062f\u0648\u0646 \u0628\u064a\u0627\u0646\u0627\u062a \u062a\u062b\u0628\u062a \u0630\u0644\u0643. \u0648\u062a\u064f\u0635\u0627\u063a \u0627\u0644\u0645\u0634\u0643\u0644\u0629 \u0641\u064a \u0627\u0644\u0633\u0624\u0627\u0644\u064a\u0646 \u0627\u0644\u0622\u062a\u064a\u064a\u0646:<\/p>\n<p style=\"text-align: justify;\">\u0661. \u0645\u0627 \u0627\u062a\u062c\u0627\u0647 \u0622\u0631\u0627\u0621 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0628\u0634\u0623\u0646 \u0625\u0633\u0647\u0627\u0645 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0642\u064a\u0627\u0633 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u061f<\/p>\n<p style=\"text-align: justify;\">\u0662. \u0645\u0627 \u0627\u062a\u062c\u0627\u0647 \u0622\u0631\u0627\u0621 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0628\u0634\u0623\u0646 \u0625\u0633\u0647\u0627\u0645 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0641\u064a \u062a\u062e\u0641\u064a\u0636 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0645\u0639 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629\u061f<\/p>\n<p style=\"text-align: justify;\">\u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/p>\n<p style=\"text-align: justify;\">\u0635\u064a\u063a\u062a \u0627\u0644\u0641\u0631\u0636\u064a\u062a\u0627\u0646 \u0627\u0644\u0622\u062a\u064a\u062a\u0627\u0646 \u0628\u0645\u0627 \u064a\u062a\u0641\u0642 \u0645\u0639 \u0627\u0644\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0625\u062f\u0631\u0627\u0643\u064a\u0629 \u0644\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629:<\/p>\n<p style=\"text-align: justify;\">\u0661. \u062a\u062a\u062c\u0647 \u0622\u0631\u0627\u0621 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0646\u062d\u0648 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u0649 \u0625\u0633\u0647\u0627\u0645 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0642\u064a\u0627\u0633 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0646\u062a\u062c.<\/p>\n<p style=\"text-align: justify;\">\u0662. \u062a\u062a\u062c\u0647 \u0622\u0631\u0627\u0621 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0646\u062d\u0648 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u0649 \u0625\u0633\u0647\u0627\u0645 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0641\u064a \u062a\u062e\u0641\u064a\u0636 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0646\u062a\u062c.<\/p>\n<p style=\"text-align: justify;\">\u0627\u0647\u062f\u0627\u0641 \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/p>\n<p style=\"text-align: justify;\">\u062a\u0633\u0639\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0627\u062a\u064a\u0629:<\/p>\n<p style=\"text-align: justify;\">\u0661. \u062a\u0648\u0636\u064a\u062d \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0648\u062e\u0637\u0648\u0627\u062a \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0662. \u0648\u0635\u0641 \u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u064a\u0646\u0629 \u0646\u062d\u0648 \u062f\u0648\u0631 \u0627\u0644\u0623\u0633\u0644\u0648\u0628 \u0641\u064a \u0642\u064a\u0627\u0633 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0648\u062a\u062e\u0641\u064a\u0636\u0647\u0627\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u062d\u062f\u0648\u062f \u0627\u0644\u0627\u0633\u062a\u062f\u0644\u0627\u0644 \u0645\u0646 \u0628\u064a\u0627\u0646\u0627\u062a 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style=\"text-align: justify;\">\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629: &#8211;<\/p>\n<p style=\"text-align: justify;\">\u0627\u0639\u062a\u0645\u062f\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0644\u062c\u0645\u0639 \u0622\u0631\u0627\u0621 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u062e\u0644\u0627\u0644 \u0639\u0627\u0645 \u0662\u0660\u0662\u0663\u0645\u060c \u0645\u0639 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a \u0644\u0628\u0646\u0627\u0621 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0646\u0638\u0631\u064a \u0648\u0635\u064a\u0627\u063a\u0629 \u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a. \u0648\u0648\u062d\u062f\u0629 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justify;\">\u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062b\u0627\u0646\u0648\u064a\u0629: \u0627\u0644\u0643\u062a\u0628 \u0648\u0627\u0644\u062f\u0648\u0631\u064a\u0627\u062a \u0648\u0627\u0644\u0631\u0633\u0627\u0626\u0644 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0628\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629.<\/p>\n<p style=\"text-align: justify;\">\u062d\u062f\u0648\u062f \u0627\u0644\u062f\u0631\u0627\u0633\u0629: &#8211;<\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0645\u0643\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0628\u0634\u0631\u064a\u0629: \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 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justify;\"><strong>\u0623\u0647\u0645\u064a\u0629 \u062e\u0641\u0636 \u0627\u0644\u062a\u0643\u0644\u0641\u0629:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u062a\u0645\u062b\u0644 \u0623\u0647\u0645\u064a\u0629 \u062e\u0641\u0636 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0641\u064a\u0645\u0627 \u064a\u0623\u062a\u064a (\u0633\u0639\u064a\u062f \u0648\u062f\u0631\u0648\u064a\u0634\u0647\u060c \u0662\u0660\u0660\u0660\u0645\u060c \u0635 \u0661\u0665):<\/p>\n<p style=\"text-align: justify;\">\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0628\u0625\u062a\u0627\u062d\u0629 \u062a\u0642\u062f\u064a\u0645 \u0645\u0646\u062a\u062c\u0627\u062a \u0628\u0623\u0633\u0639\u0627\u0631 \u0645\u0646\u0627\u0633\u0628\u0629 \u0645\u0639 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a 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\u0627\u0644\u062e\u0627\u0645.<\/p>\n<p style=\"text-align: justify;\">\u0623\u064f\u0639\u064a\u062f \u062d\u0633\u0627\u0628 \u0627\u062e\u062a\u0628\u0627\u0631 \u0645\u0631\u0628\u0639 \u0643\u0627\u064a \u0644\u062d\u0633\u0646 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0644\u0644\u0639\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0633\u0642\u0629\u060c \u0628\u0627\u0641\u062a\u0631\u0627\u0636 \u062a\u0633\u0627\u0648\u064a \u0627\u062d\u062a\u0645\u0627\u0644\u0627\u062a \u0641\u0626\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0627\u0644\u062e\u0645\u0633\u061b \u0623\u064a \u062a\u0643\u0631\u0627\u0631 \u0645\u062a\u0648\u0642\u0639 \u0645\u0642\u062f\u0627\u0631\u0647 \u0662\u0660 \u0644\u0643\u0644 \u0641\u0626\u0629\u060c \u0648\u062f\u0631\u062c\u0627\u062a \u062d\u0631\u064a\u0629 \u062a\u0633\u0627\u0648\u064a \u0664\u060c \u0648\u0645\u0633\u062a\u0648\u0649 \u062f\u0644\u0627\u0644\u0629 \u0660\u066b\u0660\u0665. 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\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0646\u062a\u062c<\/p>\n<p style=\"text-align: justify;\"><strong>\u062c\u062f\u0648\u0644 \u0661 \u0627\u0644\u062a\u0643\u0631\u0627\u0631\u0627\u062a \u0628\u062d\u0633\u0628 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0648\u0641\u0626\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\n<p><strong>\u0645<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0627\u0644\u0639\u0628\u0627\u0631\u0629<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0623\u0648\u0627\u0641\u0642 \u0628\u0634\u062f\u0629<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0623\u0648\u0627\u0641\u0642<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0645\u062d\u0627\u064a\u062f<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0644\u0627 \u0623\u0648\u0627\u0641\u0642<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0644\u0627 \u0623\u0648\u0627\u0641\u0642 \u0628\u0634\u062f\u0629<\/strong><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>\u0661<\/p>\n<\/td>\n<td>\n<p>\u064a\u0648\u0641\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 \u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u062a\u062f\u0639\u0645 \u0642\u064a\u0627\u0633 \u0627\u0644\u062a\u0643\u0644\u0641\u0629.<\/p>\n<\/td>\n<td>\n<p>\u0668\u0666<\/p>\n<\/td>\n<td>\n<p>\u0669<\/p>\n<\/td>\n<td>\n<p>\u0663<\/p>\n<\/td>\n<td>\n<p>\u0662<\/p>\n<\/td>\n<td>\n<p>\u0660<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0662<\/p>\n<\/td>\n<td>\n<p>\u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0642\u064a\u0627\u0633 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0639\u0646\u062f \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0643\u0644 \u0645\u0648\u0627\u0635\u0641\u0629.<\/p>\n<\/td>\n<td>\n<p>\u0666\u0664<\/p>\n<\/td>\n<td>\n<p>\u0663\u0661<\/p>\n<\/td>\n<td>\n<p>\u0665<\/p>\n<\/td>\n<td>\n<p>\u0660<\/p>\n<\/td>\n<td>\n<p>\u0660<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0663<\/p>\n<\/td>\n<td>\n<p>\u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0648\u0631\u0628\u0637\u0647\u0627 \u0628\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c.<\/p>\n<\/td>\n<td>\n<p>\u0666\u0666<\/p>\n<\/td>\n<td>\n<p>\u0663\u0660<\/p>\n<\/td>\n<td>\n<p>\u0662<\/p>\n<\/td>\n<td>\n<p>\u0661<\/p>\n<\/td>\n<td>\n<p>\u0661<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u064a\u062f\u0639\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0639\u0646\u0627\u0635\u0631 \u062a\u0643\u0644\u0641\u0629 \u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c.<\/p>\n<\/td>\n<td>\n<p>\u0665\u0669<\/p>\n<\/td>\n<td>\n<p>\u0663\u0665<\/p>\n<\/td>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0661<\/p>\n<\/td>\n<td>\n<p>\u0661<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0665<\/p>\n<\/td>\n<td>\n<p>\u064a\u062a\u064a\u062d \u062a\u062a\u0628\u0639 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0646\u0634\u0627\u0637 \u0648\u0627\u0644\u0645\u0646\u062a\u062c \u0648\u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0629.<\/p>\n<\/td>\n<td>\n<p>\u0666\u0661<\/p>\n<\/td>\n<td>\n<p>\u0663\u0660<\/p>\n<\/td>\n<td>\n<p>\u0665<\/p>\n<\/td>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0661<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0666<\/p>\n<\/td>\n<td>\n<p>\u064a\u062f\u0639\u0645 \u0639\u062f\u0627\u0644\u0629 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a.<\/p>\n<\/td>\n<td>\n<p>\u0666\u0666<\/p>\n<\/td>\n<td>\n<p>\u0662\u0667<\/p>\n<\/td>\n<td>\n<p>\u0663<\/p>\n<\/td>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0660<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0635\u062f\u0631: \u0627\u0644\u062a\u0643\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629\u060c \u0662\u0660\u0662\u0663\u0645\u060c \u0628\u0639\u062f \u062d\u0630\u0641 \u0627\u0644\u062a\u0643\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u0639\u0631\u0636. \u0635\u064a\u063a\u062a \u0627\u0644\u0639\u0628\u0627\u0631\u0627\u062a \u0628\u0625\u064a\u062c\u0627\u0632 \u0645\u0639 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0645\u0636\u0645\u0648\u0646\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\"><strong>\u062c\u062f\u0648\u0644 \u0662 \u0645\u0644\u062e\u0635 \u0648\u0635\u0641\u064a \u0648\u0627\u062e\u062a\u0628\u0627\u0631 \u062d\u0633\u0646 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0645\u0639\u0627\u062f \u062d\u0633\u0627\u0628\u0647<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\n<p><strong>\u0627\u0644\u0639\u0628\u0627\u0631\u0629<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0643\u0644\u064a\u0629<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0627\u0644\u0648\u0633\u064a\u0637<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0645\u0631\u0628\u0639 \u0643\u0627\u064a<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u062f\u0631\u062c\u0627\u062a \u0627\u0644\u062d\u0631\u064a\u0629<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629<\/strong><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>\u0661<\/p>\n<\/td>\n<td>\n<p>\u0669\u0665\u066a<\/p>\n<\/td>\n<td>\n<p>\u0665<\/p>\n<\/td>\n<td>\n<p>\u0662\u0667\u0664.\u0665\u0660<\/p>\n<\/td>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0623\u0642\u0644 \u0645\u0646 \u0660\u066b\u0660\u0660\u0661<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0662<\/p>\n<\/td>\n<td>\n<p>\u0669\u0665\u066a<\/p>\n<\/td>\n<td>\n<p>\u0665<\/p>\n<\/td>\n<td>\n<p>\u0661\u0665\u0664.\u0661\u0660<\/p>\n<\/td>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0623\u0642\u0644 \u0645\u0646 \u0660\u066b\u0660\u0660\u0661<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0663<\/p>\n<\/td>\n<td>\n<p>\u0669\u0666\u066a<\/p>\n<\/td>\n<td>\n<p>\u0665<\/p>\n<\/td>\n<td>\n<p>\u0661\u0666\u0663.\u0661\u0660<\/p>\n<\/td>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0623\u0642\u0644 \u0645\u0646 \u0660\u066b\u0660\u0660\u0661<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0669\u0664\u066a<\/p>\n<\/td>\n<td>\n<p>\u0665<\/p>\n<\/td>\n<td>\n<p>\u0661\u0663\u0666.\u0662\u0660<\/p>\n<\/td>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0623\u0642\u0644 \u0645\u0646 \u0660\u066b\u0660\u0660\u0661<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0665<\/p>\n<\/td>\n<td>\n<p>\u2014<\/p>\n<\/td>\n<td>\n<p>\u2014<\/p>\n<\/td>\n<td>\n<p>\u2014<\/p>\n<\/td>\n<td>\n<p>\u2014<\/p>\n<\/td>\n<td>\n<p>\u2014<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0666<\/p>\n<\/td>\n<td>\n<p>\u0669\u0663\u066a<\/p>\n<\/td>\n<td>\n<p>\u0665<\/p>\n<\/td>\n<td>\n<p>\u0661\u0665\u0665.\u0665\u0660<\/p>\n<\/td>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0623\u0642\u0644 \u0645\u0646 \u0660\u066b\u0660\u0660\u0661<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u0627\u062f\u0629 \u062d\u0633\u0627\u0628 \u0645\u0646 \u0627\u0644\u062a\u0643\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0627\u0644\u0645\u062a\u0633\u0642\u0629. \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0643\u0644\u064a\u0629 = \u0623\u0648\u0627\u0641\u0642 \u0628\u0634\u062f\u0629 + \u0623\u0648\u0627\u0641\u0642. \u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u0631\u062c\u0639\u064a \u0645\u062a\u0633\u0627\u0648\u064d \u0628\u064a\u0646 \u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u062e\u0645\u0633.<\/p>\n<p style=\"text-align: justify;\">\u062a\u0634\u064a\u0631 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0633\u0642\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0643\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0627\u062a \u0661\u060c \u0662\u060c \u0663\u060c \u0664\u060c \u0666 \u0628\u0644\u063a\u062a \u0639\u0644\u0649 \u0627\u0644\u062a\u0631\u062a\u064a\u0628 \u0669\u0665\u066a\u060c \u0669\u0665\u066a\u060c \u0669\u0666\u066a\u060c \u0669\u0664\u066a\u060c \u0669\u0663\u066a\u060c \u0648\u0623\u0646 \u0648\u0633\u064a\u0637 \u0643\u0644 \u0645\u0646\u0647\u0627 \u064a\u0633\u0627\u0648\u064a \u0665 \u00ab\u0623\u0648\u0627\u0641\u0642 \u0628\u0634\u062f\u0629\u00bb. \u0648\u062a\u062f\u0644 \u0647\u0630\u0647 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0639\u0644\u0649 \u062a\u0635\u0648\u0631 \u0625\u064a\u062c\u0627\u0628\u064a \u0644\u062f\u0648\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0641\u064a \u0627\u0644\u0642\u064a\u0627\u0633 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0645\u0639 \u062a\u0639\u0644\u064a\u0642 \u0627\u0644\u062d\u0643\u0645 \u0639\u0644\u0649 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629. \u0648\u0644\u0627 \u064a\u062b\u0628\u062a \u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0639\u0646 \u0627\u0644\u062a\u0633\u0627\u0648\u064a \u062a\u062d\u0642\u0642 \u062f\u0642\u0629 \u0623\u0639\u0644\u0649 \u0641\u064a \u0633\u062c\u0644\u0627\u062a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0641\u0639\u0644\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0646\u064a \u062a\u062e\u0641\u064a\u0636 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0646\u062a\u062c<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u062c\u062f\u0648\u0644 \u0663 \u0627\u0644\u062a\u0643\u0631\u0627\u0631\u0627\u062a \u0628\u062d\u0633\u0628 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0648\u0641\u0626\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\n<p><strong>\u0645<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0627\u0644\u0639\u0628\u0627\u0631\u0629<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0623\u0648\u0627\u0641\u0642 \u0628\u0634\u062f\u0629<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0623\u0648\u0627\u0641\u0642<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0645\u062d\u0627\u064a\u062f<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0644\u0627 \u0623\u0648\u0627\u0641\u0642<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0644\u0627 \u0623\u0648\u0627\u0641\u0642 \u0628\u0634\u062f\u0629<\/strong><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>\u0661<\/p>\n<\/td>\n<td>\n<p>\u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0636\u064a\u0641 \u0642\u064a\u0645\u0629 \u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c.<\/p>\n<\/td>\n<td>\n<p>\u0668\u0668<\/p>\n<\/td>\n<td>\n<p>\u0661\u0662<\/p>\n<\/td>\n<td>\n<p>\u0660<\/p>\n<\/td>\n<td>\n<p>\u0660<\/p>\n<\/td>\n<td>\n<p>\u0660<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0662<\/p>\n<\/td>\n<td>\n<p>\u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062c\u0646\u0628 \u0646\u0641\u0642\u0627\u062a \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0645\u0639\u064a\u0628\u0629.<\/p>\n<\/td>\n<td>\n<p>\u0666\u0666<\/p>\n<\/td>\n<td>\n<p>\u0663\u0661<\/p>\n<\/td>\n<td>\n<p>\u0663<\/p>\n<\/td>\n<td>\n<p>\u0660<\/p>\n<\/td>\n<td>\n<p>\u0660<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0663<\/p>\n<\/td>\n<td>\n<p>\u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0637\u0627\u0642\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u063a\u0644\u0629 \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u0647\u0627.<\/p>\n<\/td>\n<td>\n<p>\u0667\u0660<\/p>\n<\/td>\n<td>\n<p>\u0662\u0668<\/p>\n<\/td>\n<td>\n<p>\u0662<\/p>\n<\/td>\n<td>\n<p>\u0660<\/p>\n<\/td>\n<td>\n<p>\u0660<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u063a\u064a\u0631 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0648\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u062a\u0627\u0645.<\/p>\n<\/td>\n<td>\n<p>\u0665\u0669<\/p>\n<\/td>\n<td>\n<p>\u0663\u0669<\/p>\n<\/td>\n<td>\n<p>\u0662<\/p>\n<\/td>\n<td>\n<p>\u0660<\/p>\n<\/td>\n<td>\n<p>\u0660<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0665<\/p>\n<\/td>\n<td>\n<p>\u064a\u0648\u0641\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062e\u0637\u0637\u0629 \u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c.<\/p>\n<\/td>\n<td>\n<p>\u0664\u0663<\/p>\n<\/td>\n<td>\n<p>\u0664\u0667<\/p>\n<\/td>\n<td>\n<p>\u0667<\/p>\n<\/td>\n<td>\n<p>\u0662<\/p>\n<\/td>\n<td>\n<p>\u0661<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0666<\/p>\n<\/td>\n<td>\n<p>\u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062e\u0641\u0636 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0628\u0633\u064a\u0637 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629.<\/p>\n<\/td>\n<td>\n<p>\u0664\u0666<\/p>\n<\/td>\n<td>\n<p>\u0664\u0660<\/p>\n<\/td>\n<td>\n<p>\u0661\u0663<\/p>\n<\/td>\n<td>\n<p>\u0661<\/p>\n<\/td>\n<td>\n<p>\u0660<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0635\u062f\u0631: \u0627\u0644\u062a\u0643\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629\u060c \u0662\u0660\u0662\u0663\u0645\u060c \u0628\u0639\u062f \u062d\u0630\u0641 \u0627\u0644\u062a\u0643\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u0639\u0631\u0636. \u0635\u064a\u063a\u062a \u0627\u0644\u0639\u0628\u0627\u0631\u0627\u062a \u0628\u0625\u064a\u062c\u0627\u0632 \u0645\u0639 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0645\u0636\u0645\u0648\u0646\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\"><strong>\u062c\u062f\u0648\u0644 \u0664 \u0645\u0644\u062e\u0635 \u0648\u0635\u0641\u064a \u0648\u0627\u062e\u062a\u0628\u0627\u0631 \u062d\u0633\u0646 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0645\u0639\u0627\u062f \u062d\u0633\u0627\u0628\u0647<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\n<p><strong>\u0627\u0644\u0639\u0628\u0627\u0631\u0629<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0643\u0644\u064a\u0629<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0627\u0644\u0648\u0633\u064a\u0637<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0645\u0631\u0628\u0639 \u0643\u0627\u064a<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u062f\u0631\u062c\u0627\u062a \u0627\u0644\u062d\u0631\u064a\u0629<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629<\/strong><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>\u0661<\/p>\n<\/td>\n<td>\n<p>\u0661\u0660\u0660\u066a<\/p>\n<\/td>\n<td>\n<p>\u0665<\/p>\n<\/td>\n<td>\n<p>\u0662\u0669\u0664.\u0664\u0660<\/p>\n<\/td>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0623\u0642\u0644 \u0645\u0646 \u0660\u066b\u0660\u0660\u0661<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0662<\/p>\n<\/td>\n<td>\n<p>\u0669\u0667\u066a<\/p>\n<\/td>\n<td>\n<p>\u0665<\/p>\n<\/td>\n<td>\n<p>\u0661\u0666\u0666.\u0663\u0660<\/p>\n<\/td>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0623\u0642\u0644 \u0645\u0646 \u0660\u066b\u0660\u0660\u0661<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0663<\/p>\n<\/td>\n<td>\n<p>\u0669\u0668\u066a<\/p>\n<\/td>\n<td>\n<p>\u0665<\/p>\n<\/td>\n<td>\n<p>\u0661\u0668\u0664.\u0664\u0660<\/p>\n<\/td>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0623\u0642\u0644 \u0645\u0646 \u0660\u066b\u0660\u0660\u0661<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0669\u0668\u066a<\/p>\n<\/td>\n<td>\n<p>\u0665<\/p>\n<\/td>\n<td>\n<p>\u0661\u0665\u0660.\u0663\u0660<\/p>\n<\/td>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0623\u0642\u0644 \u0645\u0646 \u0660\u066b\u0660\u0660\u0661<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0665<\/p>\n<\/td>\n<td>\n<p>\u0669\u0660\u066a<\/p>\n<\/td>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0661\u0660\u0665.\u0666\u0660<\/p>\n<\/td>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0623\u0642\u0644 \u0645\u0646 \u0660\u066b\u0660\u0660\u0661<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u0666<\/p>\n<\/td>\n<td>\n<p>\u0668\u0666\u066a<\/p>\n<\/td>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0669\u0664.\u0663\u0660<\/p>\n<\/td>\n<td>\n<p>\u0664<\/p>\n<\/td>\n<td>\n<p>\u0623\u0642\u0644 \u0645\u0646 \u0660\u066b\u0660\u0660\u0661<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u0627\u062f\u0629 \u062d\u0633\u0627\u0628 \u0645\u0646 \u0627\u0644\u062a\u0643\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0627\u0644\u0645\u062a\u0633\u0642\u0629. \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0643\u0644\u064a\u0629 = \u0623\u0648\u0627\u0641\u0642 \u0628\u0634\u062f\u0629 + \u0623\u0648\u0627\u0641\u0642. \u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u0631\u062c\u0639\u064a \u0645\u062a\u0633\u0627\u0648\u064d \u0628\u064a\u0646 \u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u062e\u0645\u0633.<\/p>\n<p style=\"text-align: justify;\">\u0628\u0644\u063a\u062a \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0643\u0644\u064a\u0629 \u0639\u0644\u0649 \u0639\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0646\u064a\u060c \u0639\u0644\u0649 \u0627\u0644\u062a\u0631\u062a\u064a\u0628\u060c \u0661\u0660\u0660\u066a\u060c \u0669\u0667\u066a\u060c \u0669\u0668\u066a\u060c \u0669\u0668\u066a\u060c \u0669\u0660\u066a\u060c \u0668\u0666\u066a. \u0648\u0628\u0644\u063a \u0627\u0644\u0648\u0633\u064a\u0637 \u0665 \u0644\u0644\u0639\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0639 \u0627\u0644\u0623\u0648\u0644\u0649 \u0648\u0664 \u0644\u0644\u0639\u0628\u0627\u0631\u062a\u064a\u0646 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 \u0648\u0627\u0644\u0633\u0627\u062f\u0633\u0629. \u0648\u062a\u0645\u062b\u0644 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u0642\u0644 \u0641\u064a \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0633\u0627\u062f\u0633\u0629 \u0627\u062a\u0641\u0627\u0642\u064b\u0627 \u0623\u0642\u0644 \u0646\u0633\u0628\u064a\u064b\u0627\u060c \u0648\u0644\u0627 \u062a\u0646\u0641\u064a \u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u0627\u0644\u0625\u064a\u062c\u0627\u0628\u064a \u0627\u0644\u0639\u0627\u0645. \u0648\u062a\u0639\u0628\u0651\u0631 \u0647\u0630\u0647 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0639\u0646 \u062a\u0635\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0628\u0634\u0623\u0646 \u0641\u0631\u0635 \u0627\u0644\u062a\u062e\u0641\u064a\u0636\u060c \u0644\u0627 \u0639\u0646 \u0645\u0642\u062f\u0627\u0631 \u062e\u0641\u0636 \u0645\u0627\u0644\u064a \u062a\u062d\u0642\u0642 \u0628\u0627\u0644\u0641\u0639\u0644.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u0641\u0631\u0636\u064a\u062a\u064a\u0646 \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u062a\u0635\u0645\u064a\u0645 \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u062f\u0639\u0645 \u0627\u0644\u062a\u0643\u0631\u0627\u0631\u0627\u062a \u0627\u062a\u062c\u0627\u0647 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0645\u0648\u0635\u0648\u0641 \u0641\u064a \u0627\u0644\u0641\u0631\u0636\u064a\u062a\u064a\u0646\u060c \u0645\u0639 \u0628\u0642\u0627\u0621 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 \u0645\u0646 \u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u0623\u0648\u0644 \u0645\u0639\u0644\u0642\u0629. \u0648\u062a\u062a\u0633\u0642 \u0647\u0630\u0647 \u0627\u0644\u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0645\u0641\u0627\u0647\u064a\u0645\u064a\u064b\u0627 \u0645\u0639 \u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0631\u0628\u0637 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0628\u0647\u0646\u062f\u0633\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0648\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u0643\u0644\u0641\u0629. \u063a\u064a\u0631 \u0623\u0646 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0644\u0627 \u062a\u062a\u0636\u0645\u0646 \u0642\u064a\u0627\u0633\u064b\u0627 \u0645\u0633\u062a\u0642\u0644\u064b\u0627 \u0644\u062f\u0631\u062c\u0629 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0623\u0633\u0644\u0648\u0628\u060c \u0648\u0644\u0627 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0623\u062b\u0631\u0647\u061b \u0644\u0630\u0644\u0643 \u064a\u064f\u0633\u062a\u0639\u0627\u0636 \u0639\u0646 \u0627\u0644\u062c\u0632\u0645 \u0628\u062b\u0628\u0648\u062a \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0628\u0628\u064a\u0627\u0646 \u0648\u062c\u0648\u062f \u062a\u0623\u064a\u064a\u062f \u0648\u0635\u0641\u064a \u0644\u062f\u0649 \u0627\u0644\u0645\u0633\u062a\u062c\u064a\u0628\u064a\u0646. \u0643\u0645\u0627 \u0644\u0627 \u062a\u0633\u0645\u062d \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0628\u062a\u0642\u062f\u064a\u0631 \u0646\u062a\u064a\u062c\u0629 \u0627\u0633\u062a\u062f\u0644\u0627\u0644\u064a\u0629 \u0645\u0648\u062d\u062f\u0629 \u0644\u0643\u0644 \u0645\u062d\u0648\u0631 \u0623\u0648 \u0628\u062a\u0639\u0645\u064a\u0645 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629 \u0643\u0627\u0641\u0629.<\/p>\n<p style=\"text-align: justify;\">\u062e\u0627\u0645\u0633\u064b\u0627 \u0627\u0644\u062e\u0627\u062a\u0645\u0629 \u0648\u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a<\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u062e\u0627\u062a\u0645\u0629<\/p>\n<p style=\"text-align: justify;\">\u062e\u0644\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0627\u062a\u062c\u0627\u0647 \u0625\u064a\u062c\u0627\u0628\u064a \u0641\u064a \u0622\u0631\u0627\u0621 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0646\u062d\u0648 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0644\u062a\u062d\u0633\u064a\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0642\u064a\u0627\u0633 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\u062a\u0635\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0641\u064a \u0639\u0627\u0645 \u0662\u0660\u0662\u0663\u0645\u060c \u0648\u0642\u062f \u062a\u062a\u0623\u062b\u0631 \u0628\u0637\u0631\u064a\u0642\u0629 \u0627\u062e\u062a\u064a\u0627\u0631\u0647\u0645 \u0648\u0628\u0627\u0644\u062a\u062d\u064a\u0632 \u0646\u062d\u0648 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0648\u0627\u0644\u0635\u064a\u0627\u063a\u0629 \u0627\u0644\u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0628\u0627\u0631\u0627\u062a. \u0648\u0644\u0627 \u062a\u062a\u0648\u0627\u0641\u0631 \u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u062c\u064a\u0628\u064a\u0646 \u0623\u0648 \u0628\u064a\u0627\u0646\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0623\u0633\u0644\u0648\u0628 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0627\u062a \u0627\u0644\u0641\u0631\u062f\u064a\u0629. \u0648\u062a\u064f\u0639\u062f \u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0641\u064a \u0634\u0631\u0643\u0627\u062a \u062a\u0637\u0628\u0642 \u0627\u0644\u0623\u0633\u0644\u0648\u0628 \u0648\u0645\u0642\u0627\u0631\u0646\u062a\u0647\u0627 \u0628\u0634\u0631\u0643\u0627\u062a \u0645\u0645\u0627\u062b\u0644\u0629\u060c \u0623\u0648 \u0642\u0628\u0644 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0648\u0628\u0639\u062f\u0647\u060c \u0645\u0633\u0627\u0631\u064b\u0627 \u0623\u0646\u0633\u0628 \u0644\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0641\u0639\u0644\u064a.<\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/p>\n<p style=\"text-align: justify;\"><strong>\u0623\u0648\u0644\u064b\u0627 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0648\u062a\u0631\u062c\u0645\u062a\u0647\u0627 \u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0639\u0628\u062f \u0627\u0644\u0635\u0627\u062f\u0642\u060c \u0623\u0633\u0627\u0645\u0629 \u0633\u0639\u064a\u062f (\u0662\u0660\u0660\u0665\u0645) \u0627\u062b\u0631 \u0627\u0644\u062a\u0643\u0627\u0645\u0644 \u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0644\u062a\u0643\u0644\u0641\u0629 \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0644\u0645\u062f\u062e\u0644 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0639\u0644\u0649 \u062a\u0641\u0639\u064a\u0644 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0635\u0631\u064a\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0631\u0629 \u0627\u0644\u0645\u062c\u0644\u062f \u0662\u0669\u060c \u0627\u0644\u0639\u062f\u062f \u0627\u0644\u0623\u0648\u0644.<\/p>\n<p style=\"text-align: justify;\">Abd al-Sadiq, Osama Saeed. (2005). The effect of integrating strategic cost management and strategic analysis of the operating approach on activating competitive strategies in the Egyptian market. Egyptian Journal of Commercial Studies, Faculty of Commerce, Mansoura University, 29(1).<\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u062d\u0645\u0648\u062f\u060c \u0635\u0627\u0644\u062d \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u0645\u0646 (\u0662\u0660\u0660\u0667\u0645) \u062a\u0637\u0648\u064a\u0631 \u0645\u062f\u062e\u0644 \u0642\u064a\u0627\u0633 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0628\u0647\u062f\u0641 \u0627\u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0644\u0623\u0645\u062b\u0644 \u0644\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0645\u062a\u0627\u062d\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0644\u0643 \u0641\u064a\u0635\u0644\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0644\u0643 \u0641\u064a\u0635\u0644\u060c \u0627\u0644\u0645\u062c\u0644\u062f \u0668\u060c \u0627\u0644\u0639\u062f\u062f \u0662.<\/p>\n<p style=\"text-align: justify;\">Al-Mahmoud, Saleh Abd al-Rahman. (2007). Developing the specification-based cost measurement approach for optimal utilization of available capacity. Scientific Journal of King Faisal University, College of Economics and Administrative Sciences, 8(2).<\/p>\n<p style=\"text-align: justify;\">\u062f\u0631\u063a\u0627\u0645\u060c \u0645\u0627\u0647\u0631 \u0645\u0648\u0633\u0649 (\u0662\u0660\u0660\u0667\u0645) \u0645\u062f\u0649 \u062a\u0648\u0641\u0631 \u0627\u0644\u0645\u0642\u0648\u0645\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u063a\u0632\u0647\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f \u0661\u0665\u060c \u0627\u0644\u0639\u062f\u062f \u0662.<\/p>\n<p style=\"text-align: justify;\">Dargham, Maher Musa. (2007). Availability of the basic requirements for implementing activity-based costing in industrial companies in the Gaza Strip. Islamic University Journal, 15(2).<\/p>\n<p style=\"text-align: justify;\">\u0645\u062b\u0646\u0649 \u0631\u0648\u0645\u0627\u0646 (\u0662\u0660\u0661\u0665\u0645) \u0627\u0644\u062a\u0643\u0627\u0645\u0644 \u0628\u064a\u0646 \u0645\u062f\u062e\u0644 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a (ABCII) \u0648\u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 (TC)\u060c \u0645\u062c\u0644\u0629 \u0643\u0644\u064a\u0629 \u0628\u063a\u062f\u0627\u062f \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0627\u0644\u0639\u062f\u062f \u0664\u0666.<\/p>\n<p style=\"text-align: justify;\">Muthanna Roman. (2015). Integration of the specification-based costing approach (ABCII) and target costing (TC). Journal of Baghdad College of Economic Sciences, (46).<\/p>\n<p style=\"text-align: justify;\">\u0646\u0648\u0631 \u0627\u0644\u062f\u064a\u0646 \u0646\u0627\u0635\u0631 (\u0662\u0660\u0660\u0663\u0645)\u060c \u0623\u0646\u0638\u0645\u0629 \u0642\u064a\u0627\u0633 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u060c \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629\u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">Noor al-Din Nasser. (2003). Cost measurement systems. Alexandria: Dar al-Jamia.<\/p>\n<p style=\"text-align: justify;\">\u0639\u0628\u062f \u0627\u0644\u062d\u064a \u0645\u0631\u0633\u064a (\u0662\u0660\u0660\u0662\u0645)\u060c \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629\u060c \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629\u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">Abd al-Hayy Mursi. (2002). Advanced cost accounting for planning and control. Alexandria: Dar al-Jamia.<\/p>\n<p style=\"text-align: justify;\">\u0645\u062d\u0645\u0648\u062f \u0645\u0646\u064a\u0631 (\u0662\u0660\u0660\u0666\u0645)\u060c \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u0645\u0643\u062a\u0628\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633.<\/p>\n<p style=\"text-align: justify;\">Mahmoud Munir. (2006). Industrial costing systems. Cairo: Ain Shams Library.<\/p>\n<p style=\"text-align: justify;\">\u0623\u062d\u0645\u062f \u0636\u064a\u0627\u0621 \u0645\u062d\u0645\u062f (\u0662\u0660\u0660\u0665\u0645)\u060c \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0623\u0635\u0648\u0644 \u0648\u0645\u0628\u0627\u062f\u0626\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c \u0645\u0643\u062a\u0628\u0629 \u0639\u064a\u0646 \u0634\u0645\u0633.<\/p>\n<p style=\"text-align: justify;\">Ahmed Diya Muhammad. (2005). Cost accounting: Foundations and principles. Cairo: Ain Shams Library.<\/p>\n<p style=\"text-align: justify;\">\u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0627\u0644\u0633\u0628\u0627\u0639\u064a (\u0661\u0669\u0669\u0666\u0645) \u062a\u0634\u062e\u064a\u0635\u0627\u062a \u0645\u062c\u0627\u0644\u0627\u062a \u062e\u0641\u0636 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0637\u0631\u0642 \u0627\u0644\u062a\u0634\u062e\u064a\u0635 \u0648\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0631\u064a\u0627\u0636\u060c \u0627\u0644\u0639\u062f\u062f \u0627\u0644\u062a\u0627\u0633\u0639.<\/p>\n<p style=\"text-align: justify;\">Ibrahim al-Sibai. (1996). Diagnosing areas of cost reduction: Diagnostic methods and areas of application. Accounting Journal, Riyadh, (9).<\/p>\n<p style=\"text-align: justify;\">\u0623\u062d\u0645\u062f \u0645\u062d\u0645\u062f \u0633\u0639\u064a\u062f\u060c \u0633\u0644\u064a\u0645 \u0643\u0627\u0645\u0644 \u062f\u0631\u0648\u064a\u0634\u0647 (\u0662\u0660\u0660\u0660\u0645) \u0643\u064a\u0641\u064a\u0647 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u064a \u0641\u064a \u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u062c\u062f\u0647\u060c \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">Ahmed Muhammad Saeed, &amp; Salim Kamil Darwisha. (2000). Improving cost performance in Saudi business enterprises. Jeddah: Chamber of Commerce and Industry.<\/p>\n<p style=\"text-align: justify;\">\u0627\u0645\u0627\u0646\u064a \u0632\u0643\u0631\u064a\u0627 (\u0662\u0660\u0660\u0665\u0645) \u0627\u0633\u0627\u0644\u064a\u0628 \u062e\u0641\u0636 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0641\u064a \u0638\u0644 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u062d\u062f\u064a\u062b\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631\u060c \u062c\u0627\u0645\u0639\u0629 \u062d\u0644\u0648\u0627\u0646\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0627\u062f\u0627\u0631\u0647 \u0627\u0644\u0627\u0639\u0645\u0627\u0644.<\/p>\n<p style=\"text-align: justify;\">Amani Zakaria. (2005). Cost reduction methods under modern environmental changes [Master\u2019s thesis, Faculty of Commerce and Business Administration, Helwan University].<\/p>\n<p style=\"text-align: justify;\">\u0641\u0647\u064a\u0645 \u0627\u0628\u0648 \u0627\u0644\u0639\u0632\u0627\u0626\u0645 (\u0661\u0669\u0669\u0668\u0645)\u060c \u062f\u0648\u0631 \u0645\u062d\u0644\u0644 \u0627\u0644\u0646\u0638\u0645 \u0641\u064a \u062e\u0641\u0636 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u064d \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062c\u0644\u062f \u0669 \u0627\u0644\u0639\u062f\u062f \u0663.<\/p>\n<p style=\"text-align: justify;\">Fahim Abu al-Azaim. (1998). The role of the systems analyst in reducing the costs of commercial activity. Accounting Journal, Saudi Accounting Association, 9(3).<\/p>\n<p style=\"text-align: justify;\">\u0645\u0646\u0627\u0644 \u062c\u0628\u0627\u0631 \u0633\u0631\u0648\u0631\u060c \u0636\u0631\u063a\u0627\u0645 \u0623\u062d\u0645\u062f \u0639\u0628\u062f \u0627\u0644\u0631\u0636\u0627\u060c (\u0662\u0660\u0661\u0666\u0645)\u060c \u0645\u062f\u062e\u0644 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0648\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 (\u062f\u0631\u0627\u0633\u0629 \u0645\u0642\u0627\u0631\u0646\u0629)\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f\u060c \u0627\u0644\u0639\u062f\u062f \u0669\u0667\u060c \u0627\u0644\u0645\u062c\u0644\u062f \u0662\u0662.<\/p>\n<p style=\"text-align: justify;\">Manal Jabbar Surur, &amp; Dirgham Ahmed Abd al-Rida. (2016). Specification-based costing and activity-based costing: A comparative study. Journal of Economic and Administrative Sciences, University of Baghdad, 22(97).<\/p>\n<p style=\"text-align: justify;\">\u0639\u0644\u064a \u0645\u062c\u0627\u0647\u062f \u0623\u062d\u0645\u062f (\u0662\u0660\u0661\u0667\u0645) \u0625\u0637\u0627\u0631 \u0645\u0642\u062a\u0631\u062d \u0644\u062a\u0643\u0627\u0645\u0644 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0648\u0627\u062f\u060c \u0648\u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0639\u0627\u0635\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0643\u0641\u0631 \u0627\u0644\u0634\u064a\u062e\u060c \u0627\u0644\u0639\u062f\u062f \u0627\u0644\u0633\u0627\u0628\u0639.<\/p>\n<p style=\"text-align: justify;\">Ali Mujahid Ahmed. (2017). A proposed framework for integrating the materials consumption accounting system and specification-based costing. Journal of Contemporary Business Studies, Kafrelsheikh University, (7).<\/p>\n<p style=\"text-align: justify;\">\u0645\u064a\u0639\u0627\u062f \u062d\u0645\u064a\u062f\u060c \u0645\u0647\u0646\u062f \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u0645\u0646\u060c \u0645\u0646\u0627\u0644 \u062c\u0628\u0627\u0631 (\u0662\u0660\u0661\u0668\u0645) \u062f\u0648\u0631 \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0644\u0645\u0648\u0627\u062c\u0647\u0629 \u0622\u062b\u0627\u0631 \u0627\u0644\u0639\u0648\u0644\u0645\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u062b\u0646\u0649 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u062b\u0646\u0649\u060c \u0627\u0644\u0639\u062f\u062f \u0665\u0665.<\/p>\n<p style=\"text-align: justify;\">Miad Hamid, Muhannad Abd al-Rahman, &amp; Manal Jabbar. (2018). The role of specification-based costing in achieving competitive advantage in response to the effects of globalization. Al-Muthanna Journal of Administrative and Economic Sciences, Al-Muthanna University, (55).<\/p>\n<p style=\"text-align: justify;\">\u0646\u0648\u0631 \u0627\u0644\u0647\u062f\u0649 \u0645\u062d\u0645\u0648\u062f (\u0662\u0660\u0661\u0669\u0645) \u0642\u064a\u0627\u0633 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0648\u062a\u0623\u062b\u064a\u0631\u0647 \u0641\u064a \u062a\u0631\u0634\u064a\u062f \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f.<\/p>\n<p style=\"text-align: justify;\">Noor al-Huda Mahmoud. (2019). Specification-based cost measurement and its influence on rationalizing decisions [Unpublished master\u2019s thesis, College of Economics and Administration, University of Baghdad].<\/p>\n<p style=\"text-align: justify;\">\u062b\u0627\u0626\u0631 \u0635\u0628\u0631\u064a \u0633\u0647\u0627\u0645 \u0639\u0628\u062f \u0639\u0644\u064a (\u0662\u0660\u0662\u0660\u0645) \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0648\u0623\u062b\u0631\u0647\u0627 \u0641\u064a \u062a\u0646\u0641\u064a\u0630 \u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f \u0662\u0664\u060c \u0627\u0644\u0639\u062f\u062f \u0662\u0668.<\/p>\n<p style=\"text-align: justify;\">Thaer Sabri Saham Abd Ali. (2020). Specification-based costing and its impact on the execution of contracting contracts. Journal of Financial and Accounting Studies, 24(28).<\/p>\n<p style=\"text-align: justify;\"><strong>\u062b\u0627\u0646\u064a\u064b\u0627 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629<\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Lawson, R (1996) &#8220;Process &#8211; Bruce&#8217;s best coasting at Community Health Plan&#8221; Journal of cost management spring.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Brimson, J, &amp; Antos, J (1999) &#8220;Driving value using activity &#8211; Based budgeting&#8221;, John Willie &amp; sons, Inc, EU, Wiley com.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">SandBron P, (2013) &#8220;Cost Analysis of Electronic System&#8221; world Scientific Publishing, London, UK.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u062a\u0639\u0645\u0644 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0641\u064a \u0628\u064a\u0626\u0629 \u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0648\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629 \u0633\u0631\u064a\u0639\u0629 \u0627\u0644\u062a\u063a\u064a\u0631\u060c \u0645\u0645\u0627 \u064a\u062f\u0641\u0639 \u0625\u062f\u0627\u0631\u0627\u062a\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u0631\u0636\u0627 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0627\u0633\u062a\u0642\u0637\u0627\u0628\u0647\u0645 \u0648\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0647\u0645\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u062f\u064a\u0645 \u0645\u0646\u062a\u062c\u0627\u062a \u062a\u062d\u0642\u0642 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0628\u062a\u0643\u0644\u0641\u0629 \u0645\u0646\u0627\u0633\u0628\u0629. \u0648\u064a\u0642\u062a\u0636\u064a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_joinchat":[],"footnotes":""},"class_list":["post-18208","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/18208","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/comments?post=18208"}],"version-history":[{"count":1,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/18208\/revisions"}],"predecessor-version":[{"id":18262,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/18208\/revisions\/18262"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/media?parent=18208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}