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\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a \u0644\u064a\u0633 \u0645\u062c\u0631\u062f \u0645\u062f\u062e\u0644 \u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0628\u0644 \u0647\u0648 \u0634\u0631\u064a\u0643 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0641\u064a \u0646\u062c\u0627\u062d \u0627\u0644\u0645\u0634\u0631\u0648\u0639. \u062f\u0648\u0631\u0647 \u064a\u062a\u062c\u0627\u0648\u0632 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0642\u064a\u0648\u062f \u0644\u064a\u0634\u0645\u0644 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0644\u0644\u0625\u062f\u0627\u0631\u0629. \u064a\u062c\u0628 \u0639\u0644\u064a\u0647 \u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u062f\u0648\u0631\u064a\u0629 \u0645\u0641\u0635\u0644\u0629 \u0639\u0646 \u062d\u0627\u0644\u0629 \u0643\u0644 \u0645\u0634\u0631\u0648\u0639\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u0631\u0627\u0643\u0645\u0629\u060c \u0648\u0646\u0633\u0628\u0629 \u0627\u0644\u0625\u0646\u062c\u0627\u0632\u060c \u0648\u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0639\u0646\u062f \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0621. \u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0642\u064a \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0634\u0627\u0643\u0644 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0645\u0628\u0643\u0631\u064b\u0627\u060c \u0645\u062b\u0644 \u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0623\u0648 \u062a\u0623\u062e\u0631 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a\u060c \u0645\u0645\u0627 \u064a\u062a\u064a\u062d \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0641\u0631\u0635\u0629 \u0644\u0644\u062a\u062f\u062e\u0644 \u0648\u062a\u0635\u062d\u064a\u062d \u0627\u0644\u0645\u0633\u0627\u0631.<\/span><\/span><\/div><\/div>
\u00a0<\/div><\/div>
\u00a0<\/div><\/div>

||||\u00a0 \u0646\u0635\u0627\u0626\u062d \u0645\u0641\u064a\u062f\u0629<\/span><\/strong><\/p><\/div>

1. \u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0627\u0644\u0645\u0644\u0627\u062d\u0642 \u0628\u062f\u0642\u0629:<\/span><\/span> \u064a\u062c\u0628 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0642\u0648\u062f \u0645\u0639 \u0627\u0644\u0645\u0627\u0644\u0643\u064a\u0646 \u0648\u0627\u0644\u0645\u0642\u0627\u0648\u0644\u064a\u0646 \u0645\u0646 \u0627\u0644\u0628\u0627\u0637\u0646 \u0648\u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0645\u0648\u062b\u0642\u0629 \u0628\u0634\u0643\u0644 \u0643\u0627\u0645\u0644\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0623\u064a \u0645\u0644\u0627\u062d\u0642 \u0623\u0648 \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0644\u0627\u062d\u0642\u0629. \u0647\u0630\u0627 \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0647\u0648 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u0644\u0645\u0627\u0644\u064a \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u064a\u0636\u0645\u0646 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0623\u064a \u062e\u0644\u0627\u0641\u0627\u062a \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u062d\u0648\u0644 \u0646\u0637\u0627\u0642 \u0627\u0644\u0639\u0645\u0644 \u0623\u0648 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0627\u062a. \u0643\u0645\u0627 \u0623\u0646 \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u062f\u0642\u064a\u0642 \u064a\u0633\u0647\u0644 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0648\u064a\u062d\u0645\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/span><\/span><\/div><\/div>
2. \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u062a\u062a\u0628\u0639 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 (Job Costing):<\/span><\/span> \u064a\u062c\u0628 \u062a\u062e\u0635\u064a\u0635 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u064a\u062a\u064a\u062d \u062a\u062a\u0628\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0643\u0644 \u0645\u0634\u0631\u0648\u0639 \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644\u060c \u0645\u0639 \u062a\u0642\u0633\u064a\u0645 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0625\u0644\u0649 \u0628\u0646\u0648\u062f \u0641\u0631\u0639\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 (\u0645\u062b\u0644 \u0627\u0644\u0639\u0645\u0627\u0644\u0629\u060c \u0627\u0644\u0645\u0648\u0627\u062f\u060c \u0627\u0644\u0645\u0639\u062f\u0627\u062a\u060c \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u064a\u0646 \u0645\u0646 \u0627\u0644\u0628\u0627\u0637\u0646). \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0647\u0648 \u0627\u0644\u0639\u0645\u0648\u062f \u0627\u0644\u0641\u0642\u0631\u064a \u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a\u060c \u0648\u0628\u062f\u0648\u0646\u0647 \u064a\u0633\u062a\u062d\u064a\u0644 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0643\u0644 \u0645\u0634\u0631\u0648\u0639 \u0648\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u062a\u0633\u0639\u064a\u0631 \u0645\u0633\u062a\u0646\u064a\u0631\u0629 \u0644\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629.<\/span><\/span><\/div><\/div>
3. \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0625\u0646\u062c\u0627\u0632:<\/span><\/span> \u064a\u062c\u0628 \u0645\u0631\u0627\u062c\u0639\u0629 \u0646\u0633\u0628\u0629 \u0627\u0644\u0625\u0646\u062c\u0627\u0632 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 (\u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u0643\u0628\u062f\u0629) \u0648\u0645\u0642\u0627\u0631\u0646\u062a\u0647\u0627 \u0628\u0646\u0633\u0628\u0629 \u0627\u0644\u0625\u0646\u062c\u0627\u0632 \u0627\u0644\u0641\u0646\u064a\u0629 (\u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0646\u0641\u0630\u0629 \u0641\u0639\u0644\u064a\u064b\u0627) \u0628\u0634\u0643\u0644 \u0634\u0647\u0631\u064a. \u0647\u0630\u0627 \u064a\u0636\u0645\u0646 \u0623\u0646 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u064a\u062a\u0645 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0648\u0644\u0627 \u064a\u0648\u062c\u062f \u062a\u0636\u062e\u064a\u0645 \u0623\u0648 \u062a\u0642\u0644\u064a\u0644 \u063a\u064a\u0631 \u0645\u0628\u0631\u0631 \u0644\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0645\u0645\u0627 \u064a\u062d\u0627\u0641\u0638 \u0639\u0644\u0649 \u062f\u0642\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u064a\u0639\u0643\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0644\u0644\u0645\u0634\u0631\u0648\u0639.<\/span><\/span><\/div><\/div>
4. \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0628\u062d\u0630\u0631:<\/span><\/span> \u0646\u0638\u0631\u064b\u0627 \u0644\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u062f\u0641\u0639\u0627\u062a \u0627\u0644\u0645\u0624\u062c\u0644\u0629 \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u062c\u0632\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a\u060c \u064a\u062c\u0628 \u0625\u0639\u062f\u0627\u062f \u062a\u0648\u0642\u0639\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0644\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u0629 \u0648\u0627\u0644\u062e\u0627\u0631\u062c\u0629. \u0647\u0630\u0627 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062c\u0646\u0628 \u0623\u0632\u0645\u0627\u062a \u0627\u0644\u0633\u064a\u0648\u0644\u0629\u060c \u0648\u064a\u0636\u0645\u0646 \u062a\u0648\u0641\u0631 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u063a\u0637\u064a\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0634\u0631\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u062f \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u060c \u0645\u0645\u0627 \u064a\u062d\u0627\u0641\u0638 \u0639\u0644\u0649 \u0633\u064a\u0631 \u0627\u0644\u0639\u0645\u0644 \u062f\u0648\u0646 \u0627\u0646\u0642\u0637\u0627\u0639.<\/span><\/span><\/div><\/div>
5. \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0631\u0645\u0648\u0632 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0648\u062d\u062f\u0629 \u0644\u0644\u0645\u0634\u0627\u0631\u064a\u0639:<\/span><\/span> \u064a\u062c\u0628 \u0625\u0646\u0634\u0627\u0621 \u0634\u062c\u0631\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0648\u062d\u062f\u0629 \u0648\u0631\u0645\u0648\u0632 \u062a\u0639\u0631\u064a\u0641\u064a\u0629 \u0644\u0643\u0644 \u0645\u0634\u0631\u0648\u0639 \u0648\u0644\u0643\u0644 \u0628\u0646\u062f \u062a\u0643\u0644\u0641\u0629. \u0647\u0630\u0627 \u0627\u0644\u062a\u0648\u062d\u064a\u062f \u064a\u0633\u0647\u0644 \u0639\u0645\u0644\u064a\u0629 \u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0648\u064a\u0633\u0631\u0639 \u0645\u0646 \u0639\u0645\u0644\u064a\u0629 \u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u062f\u0642\u0629 \u0639\u0627\u0644\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0642\u0644\u0644 \u0645\u0646 \u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062e\u0637\u0627\u0621.<\/span><\/span><\/div><\/div>
6. \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0644\u0641\u0631\u064a\u0642 \u0627\u0644\u0639\u0645\u0644:<\/span><\/span> \u064a\u062c\u0628 \u062a\u062f\u0631\u064a\u0628 \u0641\u0631\u064a\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0634\u0631\u0641\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0648\u0642\u0639 \u0639\u0644\u0649 \u062d\u062f \u0633\u0648\u0627\u0621 \u0639\u0644\u0649 \u0623\u0647\u0645\u064a\u0629 \u0648\u062f\u0642\u0629 \u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0648\u0642\u062a \u0648\u0627\u0644\u0645\u0648\u0627\u062f \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a. \u0625\u0646 \u062f\u0642\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062f\u062e\u0644\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u062f\u0631 \u0647\u064a \u0645\u0641\u062a\u0627\u062d \u0646\u062c\u0627\u062d \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u060c \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u064a\u0636\u0645\u0646 \u0641\u0647\u0645 \u0627\u0644\u062c\u0645\u064a\u0639 \u0644\u0623\u0647\u0645\u064a\u0629 \u062f\u0648\u0631\u0647\u0645 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629.<\/span><\/span><\/div><\/div>
7. \u0627\u0644\u0641\u0635\u0644 \u0628\u064a\u0646 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u0643\u062a\u0645\u0644\u0629 \u0648\u0627\u0644\u062c\u0627\u0631\u064a \u062a\u0646\u0641\u064a\u0630\u0647\u0627:<\/span><\/span> \u064a\u062c\u0628 \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0648\u0627\u0636\u062d \u0641\u064a \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0632\u0627\u0644 \u0642\u064a\u062f \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0648\u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0645\u0646\u0647\u0627 \u0648\u062a\u0633\u0644\u064a\u0645\u0647\u0627. \u0647\u0630\u0627 \u0627\u0644\u0641\u0635\u0644 \u0636\u0631\u0648\u0631\u064a \u0644\u062a\u0637\u0628\u064a\u0642 \u0637\u0631\u0642 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0627\u0644\u0635\u062d\u064a\u062d\u0629\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0628\u062f\u0642\u0629 \u0644\u0643\u0644 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639.<\/span><\/span><\/div><\/div>
8. \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0648\u0627\u0644\u0622\u0644\u0627\u062a:<\/span><\/span> \u064a\u062c\u0628 \u062a\u062a\u0628\u0639 \u0633\u0627\u0639\u0627\u062a \u0639\u0645\u0644 \u0627\u0644\u0622\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0641\u064a \u0643\u0644 \u0645\u0634\u0631\u0648\u0639 \u0648\u062a\u062d\u0645\u064a\u0644 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0635\u064a\u0627\u0646\u0629 \u0639\u0644\u064a\u0647\u0627. \u0647\u0630\u0627 \u064a\u0636\u0645\u0646 \u0623\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u064a\u062a\u0645 \u062a\u062d\u0645\u064a\u0644\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u060c \u0645\u0645\u0627 \u064a\u0639\u0637\u064a \u0635\u0648\u0631\u0629 \u0635\u0627\u062f\u0642\u0629 \u0639\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629.<\/span><\/span><\/div><\/div>
9. \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0633\u062d\u0627\u0628\u064a\u0629:<\/span><\/span> \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0628\u0631\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629 \u0633\u062d\u0627\u0628\u064a\u0629 \u0645\u062a\u062e\u0635\u0635\u0629 \u064a\u062a\u064a\u062d \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0641\u0639\u0644\u064a \u0645\u0646 \u0623\u064a \u0645\u0648\u0642\u0639 (\u0627\u0644\u0645\u0643\u062a\u0628 \u0623\u0648 \u0627\u0644\u0645\u0648\u0642\u0639). \u0647\u0630\u0627 \u064a\u062d\u0633\u0646 \u0645\u0646 \u0633\u0631\u0639\u0629 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u060c \u0648\u064a\u0633\u0647\u0644 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u0634\u0631\u0641\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0648\u0642\u0639\u060c \u0648\u064a\u0648\u0641\u0631 \u0646\u0633\u062e\u064b\u0627 \u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0629 \u0622\u0645\u0646\u0629 \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a.<\/span><\/span><\/div><\/div>
10. \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0628\u0634\u0643\u0644 \u0634\u0647\u0631\u064a:<\/span><\/span> \u064a\u062c\u0628 \u0625\u062c\u0631\u0627\u0621 \u062a\u062d\u0644\u064a\u0644 \u0634\u0647\u0631\u064a \u0644\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0643\u0644 \u0645\u0634\u0631\u0648\u0639. \u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0644\u0627 \u064a\u0643\u062a\u0634\u0641 \u0627\u0644\u0645\u0634\u0627\u0643\u0644 \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u064a\u0648\u0641\u0631 \u0623\u064a\u0636\u064b\u0627 \u0628\u064a\u0627\u0646\u0627\u062a \u0642\u064a\u0645\u0629 \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0644\u062a\u062d\u0633\u064a\u0646 \u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0644\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0632\u064a\u062f \u0645\u0646 \u062f\u0642\u0629 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0648\u0627\u0644\u0631\u0628\u062d\u064a\u0629.<\/span><\/span><\/div><\/div>
\u00a0<\/div><\/div>
\u00a0<\/div><\/div>

||||\u00a0 \u0625\u062d\u0635\u0627\u0626\u064a\u0627\u062a \u0647\u0627\u0645\u0629<\/span><\/strong><\/p><\/div>

1. \u062d\u062c\u0645 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0639\u0627\u0644\u0645\u064a:<\/span><\/span> \u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0623\u0646 \u064a\u0635\u0644 \u062d\u062c\u0645 \u0633\u0648\u0642 \u0627\u0644\u0625\u0646\u0634\u0627\u0621\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0625\u0644\u0649 \u0645\u0627 \u064a\u0642\u0627\u0631\u0628 17 \u062a\u0631\u064a\u0644\u064a\u0648\u0646 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a \u0628\u062d\u0644\u0648\u0644 \u0639\u0627\u0645 2029\u060c \u0628\u0645\u0639\u062f\u0644 \u0646\u0645\u0648 \u0633\u0646\u0648\u064a \u0645\u0631\u0643\u0628 \u064a\u062a\u062c\u0627\u0648\u0632 6%\u060c \u0645\u0645\u0627 \u064a\u0624\u0643\u062f \u0639\u0644\u0649 \u0627\u0644\u0636\u062e\u0627\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0637\u0627\u0639 \u0648\u062d\u0627\u062c\u062a\u0647 \u0627\u0644\u0645\u0627\u0633\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629.<\/span><\/span><\/div><\/div>
2. \u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0641\u064a \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a:<\/span><\/span> \u064a\u0633\u0627\u0647\u0645 \u0642\u0637\u0627\u0639 \u0627\u0644\u062a\u0634\u064a\u064a\u062f \u0648\u0627\u0644\u0628\u0646\u0627\u0621 \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0628\u0646\u0633\u0628 \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u060c \u062d\u064a\u062b \u062a\u062c\u0627\u0648\u0632\u062a \u0645\u0633\u0627\u0647\u0645\u062a\u0647 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u0627\u062a \u0627\u0644\u0643\u0628\u0631\u0649 \u0645\u062b\u0644 \u0645\u0635\u0631 18.7%\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644\u0647 \u0645\u062d\u0631\u0643\u064b\u0627 \u0631\u0626\u064a\u0633\u064a\u064b\u0627 \u0644\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a.<\/span><\/span><\/div><\/div>
3. \u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062a\u064a \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629:<\/span><\/span> \u062a\u0634\u064a\u0631 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0645\u0627 \u064a\u0642\u0627\u0631\u0628 85% \u0645\u0646 \u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0625\u0646\u0634\u0627\u0621\u0627\u062a \u0627\u0644\u0643\u0628\u0631\u0649 \u062a\u062a\u062c\u0627\u0648\u0632 \u0645\u064a\u0632\u0627\u0646\u064a\u062a\u0647\u0627 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 \u062a\u062a\u0631\u0627\u0648\u062d \u0628\u064a\u0646 10% \u0648 40%\u060c \u0645\u0645\u0627 \u064a\u0633\u0644\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0641\u0639\u0627\u0644\u0629 \u0644\u0644\u062a\u0643\u0627\u0644\u064a\u0641.<\/span><\/span><\/div><\/div>
4. \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627:<\/span><\/span> \u0623\u0643\u062b\u0631 \u0645\u0646 70% \u0645\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a \u0627\u0644\u0643\u0628\u0631\u0649 \u0628\u062f\u0623\u062a \u0641\u064a \u062f\u0645\u062c \u062d\u0644\u0648\u0644 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (FinTech) \u0648\u0628\u0631\u0627\u0645\u062c \u062a\u062e\u0637\u064a\u0637 \u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a (ERP) \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0623\u062e\u0637\u0627\u0621.<\/span><\/span><\/div><\/div>
5. \u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u062c\u0632\u0629 (Retention):<\/span><\/span> \u062a\u062a\u0631\u0627\u0648\u062d \u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u062c\u0632\u0629 \u0641\u064a \u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a \u0639\u0627\u0644\u0645\u064a\u064b\u0627 \u0628\u064a\u0646 5% \u0648 10% \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635\u0627\u062a\u060c \u0645\u0645\u0627 \u064a\u0645\u062b\u0644 \u0633\u064a\u0648\u0644\u0629 \u0645\u0627\u0644\u064a\u0629 \u0643\u0628\u064a\u0631\u0629 \u064a\u062a\u0645 \u062d\u062c\u0632\u0647\u0627 \u0648\u064a\u062a\u0637\u0644\u0628 \u062a\u062a\u0628\u0639\u064b\u0627 \u0645\u062d\u0627\u0633\u0628\u064a\u064b\u0627 \u062f\u0642\u064a\u0642\u064b\u0627 \u0644\u0636\u0645\u0627\u0646 \u0627\u0633\u062a\u0631\u062f\u0627\u062f\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0645\u062d\u062f\u062f\u0629.<\/span><\/span><\/div><\/div>
6. \u062f\u0648\u0631 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0641\u064a \u0627\u0644\u062a\u0643\u0644\u0641\u0629:<\/span><\/span> \u062a\u0645\u062b\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0627 \u064a\u0642\u0627\u0631\u0628 30% \u0625\u0644\u0649 40% \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0641\u064a \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0625\u062f\u0627\u0631\u0629 \u0643\u0634\u0648\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0648\u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0628\u062f\u0642\u0629 \u0623\u0645\u0631\u064b\u0627 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u064b\u0627.<\/span><\/span><\/div><\/div>
7. \u0646\u0645\u0648 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0639\u0644\u0649 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629:<\/span><\/span> \u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0623\u0646 \u064a\u0646\u0645\u0648 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0639\u0644\u0649 \u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 5% \u0633\u0646\u0648\u064a\u064b\u0627 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0645\u0633 \u0627\u0644\u0642\u0627\u062f\u0645\u0629\u060c \u0645\u0645\u0627 \u064a\u0639\u0646\u064a \u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u062d\u062c\u0645 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a.<\/span><\/span><\/div><\/div>
\u00a0<\/div><\/div>
\u00a0<\/div><\/div>

\u0623\u0633\u0626\u0644\u0629 \u0634\u0627\u0626\u0639\u0629 !<\/span><\/strong><\/span><\/p><\/div>

\u06331: \u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0628\u064a\u0646 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u061f<\/span><\/span> \u062c1:<\/span><\/span> \u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u064a\u0643\u0645\u0646 \u0641\u064a \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629. \u0641\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u062a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0643\u0643\u0644\u060c \u0628\u064a\u0646\u0645\u0627 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a \u062a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0643\u0648\u062d\u062f\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 (Job Costing). \u0643\u0645\u0627 \u0623\u0646 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a \u062a\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u0642\u064b\u0627 \u062e\u0627\u0635\u0629 \u0644\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0645\u062b\u0644 \u0646\u0633\u0628\u0629 \u0627\u0644\u0625\u0646\u062c\u0627\u0632\u060c \u0646\u0638\u0631\u064b\u0627 \u0644\u0637\u0648\u0644 \u062f\u0648\u0631\u0629 \u062d\u064a\u0627\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639\u060c \u0648\u0647\u0648 \u0645\u0627 \u0644\u0627 \u064a\u0648\u062c\u062f \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u062f\u064a\u0629.<\/span><\/span><\/div><\/div>
\u06332: \u0645\u0627 \u0647\u064a \u0637\u0631\u064a\u0642\u0629 \u0646\u0633\u0628\u0629 \u0627\u0644\u0625\u0646\u062c\u0627\u0632 \u0648\u0645\u062a\u0649 \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627\u061f<\/span><\/span> \u062c2:<\/span><\/span> \u0637\u0631\u064a\u0642\u0629 \u0646\u0633\u0628\u0629 \u0627\u0644\u0625\u0646\u062c\u0627\u0632 \u0647\u064a \u0623\u0633\u0644\u0648\u0628 \u0645\u062d\u0627\u0633\u0628\u064a \u064a\u062a\u0645 \u0628\u0645\u0648\u062c\u0628\u0647 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0628\u0634\u0643\u0644 \u062f\u0648\u0631\u064a \u0628\u0627\u0644\u062a\u0646\u0627\u0633\u0628 \u0645\u0639 \u0646\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0646\u062c\u0632 \u0641\u0639\u0644\u064a\u064b\u0627 \u0641\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0639. \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0639\u0646\u062f\u0645\u0627 \u064a\u0645\u0643\u0646 \u062a\u0642\u062f\u064a\u0631 \u0646\u0633\u0628\u0629 \u0627\u0644\u0625\u0646\u062c\u0627\u0632 \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0644\u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0628\u0634\u0643\u0644 \u0645\u0648\u062b\u0648\u0642\u060c \u0648\u0647\u064a \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u0641\u0636\u0644\u0629 \u0644\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 \u0644\u062a\u0639\u0643\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0645\u0631.<\/span><\/span><\/div><\/div>
\u06333: \u0643\u064a\u0641 \u064a\u062a\u0645 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u062d\u0627\u0633\u0628\u064a\u064b\u0627 \u0645\u0639 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629 (\u0627\u0644\u062e\u0631\u062f\u0629) \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u061f<\/span><\/span> \u062c3:<\/span><\/span> \u064a\u062a\u0645 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629 (\u0627\u0644\u062e\u0631\u062f\u0629 \u0623\u0648 \u0627\u0644\u0641\u0627\u0626\u0636) \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0628\u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0623\u0648 \u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642. \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u0643\u0625\u064a\u0631\u0627\u062f \u0623\u0648 \u062a\u062e\u0641\u064a\u0636 \u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u060c \u062d\u0633\u0628 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0634\u0631\u0643\u0629. \u0625\u0630\u0627 \u062a\u0645 \u0628\u064a\u0639\u0647\u0627\u060c \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0625\u064a\u0631\u0627\u062f \u0627\u0644\u0628\u064a\u0639. \u0648\u0625\u0630\u0627 \u062a\u0645 \u0625\u0639\u0627\u062f\u062a\u0647\u0627 \u0644\u0644\u0645\u062e\u0627\u0632\u0646\u060c \u064a\u062a\u0645 \u062a\u062e\u0641\u064a\u0636 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0628\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0631\u062a\u062c\u0639\u0629.<\/span><\/span><\/div><\/div>
\u06334: \u0645\u0627 \u0647\u064a \u0623\u0628\u0631\u0632 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a\u061f<\/span><\/span> \u062c4:<\/span><\/span> \u0647\u0646\u0627\u0643 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0627\u0644\u062a\u064a \u062a\u0644\u0628\u064a \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a\u060c \u0648\u0645\u0646 \u0623\u0628\u0631\u0632\u0647\u0627 \u0628\u0631\u0627\u0645\u062c \u062a\u062e\u0637\u064a\u0637 \u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a (ERP) \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 \u0648\u062d\u062f\u0627\u062a \u0645\u062e\u0635\u0635\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u060c \u0645\u062b\u0644 <\/span><\/span>\u062f\u0641\u062a\u0631\u0629<\/span><\/span> \u0648 <\/span><\/span>\u0643\u0648\u064a\u0643 \u0628\u0648\u0643\u0633<\/span><\/span> (\u0646\u0633\u062e\u0629 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a) \u0648 <\/span><\/span>\u0628\u064a\u0627\u0646 \u0633\u0648\u0641\u062a<\/span><\/span> \u0648 <\/span><\/span>\u0641\u0648\u0645<\/span><\/span>. \u0647\u0630\u0647 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u062a\u0648\u0641\u0631 \u0645\u064a\u0632\u0627\u062a \u0645\u062a\u0642\u062f\u0645\u0629 \u0645\u062b\u0644 \u062a\u062a\u0628\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635\u0627\u062a.<\/span><\/span><\/div><\/div>
\u06335: \u0645\u0627 \u0647\u0648 \u062f\u0648\u0631 “\u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u062c\u0632\u0629” (Retention Money)\u061f<\/span><\/span> \u062c5:<\/span><\/span> \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u062c\u0632\u0629 \u0647\u064a \u0646\u0633\u0628\u0629 \u0645\u0626\u0648\u064a\u0629 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635\u0627\u062a \u064a\u062a\u0645 \u062d\u062c\u0632\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0627\u0644\u0643 \u0643\u0636\u0645\u0627\u0646 \u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0634\u0631\u0648\u0637 \u0627\u0644\u0639\u0642\u062f. \u064a\u062a\u0645 \u0627\u0644\u0625\u0641\u0631\u0627\u062c \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0639\u0644\u0649 \u0645\u0631\u0627\u062d\u0644\u060c \u0639\u0627\u062f\u0629\u064b \u062c\u0632\u0621 \u0639\u0646\u062f \u0627\u0644\u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a \u0644\u0644\u0645\u0634\u0631\u0648\u0639 \u0648\u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0645\u062a\u0628\u0642\u064a \u0628\u0639\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0645\u0627\u0646. \u0645\u062d\u0627\u0633\u0628\u064a\u064b\u0627\u060c \u062a\u064f\u0633\u062c\u0644 \u0643\u0623\u0635\u0644 (\u0645\u062f\u064a\u0646\u0648\u0646 \u0645\u062d\u062a\u062c\u0632\u0648\u0646) \u0644\u062f\u0649 \u0627\u0644\u0645\u0642\u0627\u0648\u0644 \u062d\u062a\u0649 \u064a\u062a\u0645 \u062a\u062d\u0635\u064a\u0644\u0647\u0627.<\/span><\/span><\/div><\/div>
\u00a0<\/div><\/div>
\u00a0<\/div><\/div>

\u062e\u0627\u062a\u0645\u0629<\/span><\/strong><\/span><\/p><\/div>

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