ادارة المخازن

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬ ‫א‬   E١F  ‫א‬  ‫א‬   ‫א‬    E٢F    E٣F   E٣F    E٢F   E٢F     E٦F   E٥F  ‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬ ‫א‬Low- ‫א‬‫א‬،‫א‬‫א‬‫א‬Leveling  WE١١F‫א‬K‫א‬level Coding            - ٤٥ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬ ‫א‬   EF‫א‬     ‫ﺏ ﺤ‬  ‫ﻫﻭ‬   ‫ﺩ‬   ‫د‬   E١١F  ‫א‬، ‫א‬‫א‬، ‫א‬‫א‬‫א‬  K‫א‬‫א‬   W‫א‬W  ‫א‬‫א‬‫א‬File  W  KOn hand‫א‬‫א‬‫א‬ K١ KScheduled receipts‫א‬‫א‬‫א‬‫א‬ K٢  K‫א‬‫א‬ K٣  KEF‫א‬‫א‬‫א‬‫א‬‫ א‬K٤  KEF‫א‬‫א‬ K٥ KEF‫א‬‫א‬ K٦ - ٤٦ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬ ‫א‬   W ‫א‬W ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،٣٨٠‫א‬٦٠٠٠‫א‬‫א‬   ‫א‬ ، ‫א‬‫א‬ ‫א‬   ‫א‬   ‫א‬  ٥٠٠٢٥٠KEF‫א‬٤٠٠KEF‫א‬٣٥٠‫א‬‫א‬‫א‬‫א‬٥٥،٩٥،١١٥W ‫א‬‫א‬‫א‬‫א‬ ‫א‬K‫א‬‫א‬،‫א‬‫א‬٨٠،١٠٠،١٢٠ ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬  K٪٩٠‫א‬‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬  - ٤٧ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬ ‫א‬   ‫א‬ ،‫א‬ ‫א‬‫א‬‫א‬W ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬K‫א‬‫א‬  K‫א‬  ١٢L‫א‬–‫א‬H‫א‬‫א‬Z‫א‬‫א‬    ١٢L٣٨٠–٥٠٠H٦٠٠٠Z‫א‬‫א‬  ٥١٠Z J ١  W‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬C‫א‬‫א‬Z‫א‬‫א‬‫ א‬J ٢  K١٧٨{٥Z٠{٣٥٠C٥١٠ZEF‫א‬‫א‬‫א‬G J ٣  K٢٤٠{٠Z٠{٤٠٠C٥١٠ZEF‫א‬‫א‬‫א‬GK  ١٢٧{٥ Z٠{٢٥٠ C ٥١٠ Z ‫א‬  ‫א‬  ‫א‬ ‫א‬ G  ٥١٠Z‫א‬  W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬  J W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  F–‫א‬ Z‫א‬‫א‬‫א‬‫א‬Z ‫א‬‫א‬ ‫א‬‫א‬  K‫א‬  K١٨٣{٥ZE١١٥F–E١٢٠H١٧٨{٥FZEF‫א‬‫א‬‫א‬  K٢٠٩ZE٩٥F–E١٠٠H٢٠٤FZEF‫א‬‫א‬‫א‬  K١٥٢{٥ZE٥٥F–E٨٠H١٢٧{٥FZ‫א‬‫א‬‫א‬‫א‬ ‫א‬E١٥٢{٥،٢٠٩،١٧٨{٥FFZ‫א‬‫א‬‫א‬  KE١٥٢{٥،٢٠٩،١٨٣{٥F ‫א‬‫א‬‫א‬ ‫א‬،‫א‬W ‫א‬‫א‬  ‫א‬–‫א‬–‫א‬‫א‬‫א‬‫א‬‫א‬ - ٤٨ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬  J W‫א‬‫א‬E‫א‬‫א‬‫א‬–‫א‬‫א‬–‫א‬FW‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬٤٠٠٠W٣٠٠٠W٢٠٠٠Z‫א‬‫א‬‫א‬‫א‬،‫א‬،‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ،‫א‬‫א‬٢L١،‫א‬٤L١،٥، ٪٢٥‫א‬‫א‬ ‫א‬‫א‬  K‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬ - ٤٩ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬ ‫א‬   ‫א‬، ‫א‬‫א‬ ،‫א‬ ‫א‬  K‫א‬  W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ W‫א‬‫א‬ J ١  ٥C٢٠٠٠Z‫א‬‫א‬‫א‬‫* א‬  K١٠٠٠٠Z  ٤L١C٢٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬G  K‫א‬٥٠٠Z  ٤L١C٢٠٠٠Z‫א‬‫א‬‫א‬‫א‬G  ١٠٠٠Z W‫א‬‫א‬‫א‬‫א‬ J ٢‫א‬‫א‬‫א‬ ٪٢٥‫א‬‫א‬ ‫א‬  K٤٠٠٠‫א‬‫א‬‫א‬،‫א‬  K٥٠٠٠ZE١٠٠L٢٥C٥C٤٠٠٠FZ‫א‬‫א‬‫א‬G  E١٠٠L٢٥C٤L١C٤٠٠٠FZ‫א‬‫א‬G  K٢٥٠Z  E١٠٠L٢٥C٢L١C٤٠٠٠FZ‫א‬‫א‬G  K٥٠٠Z  W‫א‬‫א‬‫א‬ J ٣‫א‬‫א‬‫א‬٪٢٥‫א‬  K٢٠٠٠‫א‬‫א‬  E١٠٠L٢٥C٥C٢٠٠٠FZ‫א‬‫א‬ •  K٢٥٠٠Z  E١٠٠L٢٥C٤L١C٢٠٠٠FZ‫א‬‫א‬‫א‬G J ٤  K‫א‬١٢٥Z - ٥٠ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬ ‫א‬   E١٠٠L٢٥C٢L١C٢٠٠٠FZ‫א‬‫א‬G  K٢٥٠Z  W‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  W‫א‬  K٧٥٠٠ZE٥٠٠F–E٢٥٠٠H١٠٠٠٠FZ‫א‬‫א‬‫א‬G  K‫א‬٣٧٥ZE٢٥٠F–E١٢٥H٥٠٠FZ‫א‬‫א‬‫א‬‫א‬G  K٧٥٠ZE٥٠٠F–E٢٥٠H١٠٠٠FZ‫א‬‫א‬‫א‬G  W‫א‬‫א‬‫א‬W‫א‬‫א‬  W‫א‬‫א‬ .١  K١٥٠٠٠Z٥C٣٠٠٠Z‫א‬‫א‬G  K‫א‬٧٥٠٠Z٤L١C٣٠٠٠Z‫א‬‫א‬‫א‬G  K١٥٠٠Z٢L١C٣٠٠٠Z‫א‬‫א‬G  W‫א‬‫א‬‫א‬ .٢‫א‬‫א‬‫א‬ ‫א‬‫א‬   J W‫א‬‫א‬  K٢٥٠٠Z‫א‬‫א‬G  K‫א‬٧٥٠Z‫א‬‫א‬‫א‬G  K١٥٠٠Z‫א‬‫א‬G  W‫א‬‫א‬ .٣،‫א‬‫א‬‫א‬٪٢٥،‫א‬‫א‬   K٣٠٠٠Z‫א‬‫א‬  E١٠٠L٢٥C٥C٣٠٠٠Z‫א‬‫א‬G  K٣٧٥٠Z  E١٠٠L٢٥C٤L١C٣٠٠٠FZ‫א‬‫א‬‫א‬G  K‫א‬١٨٧{٥Z - ٥١ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬ ‫א‬   E١٠٠L٢٥C٢L١C٣٠٠٠FZ‫א‬‫א‬G  K٣٧٥Z  W‫א‬‫א‬‫א‬‫א‬‫א‬ .٤ K١٦٢٥٠ZE٢٥٠٠F–E٣٧٥٠H١٥٠٠٠FZ‫א‬‫א‬‫א‬G  K‫א‬٨١٢{٥ZE٢٥٠F–E١٨٧{٥H٧٥٠FZ‫א‬‫א‬‫א‬‫א‬G  K١٦٢٥ZE٢٥٠F–E٢٧٥H١٥٠٠FZ‫א‬‫א‬‫א‬G  W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬  W‫א‬‫א‬W .١  K٢٠٠٠٠Z٥C٤٠٠٠Z‫א‬‫א‬G  K‫א‬١٠٠٠Z٤L١C٤٠٠٠Z‫א‬‫א‬‫א‬G  K٢٠٠٠Z٢L١C٤٠٠٠Z‫א‬‫א‬G  W‫א‬‫א‬ .٢  K‫א‬‫א‬‫א‬‫א‬  J W‫א‬‫א‬‫א‬‫א‬  K٢٥٠٠Z‫א‬‫א‬G  K‫א‬١٨٧{٥Z‫א‬‫א‬‫א‬G  K٣٧٥Z‫א‬‫א‬G  W‫א‬‫א‬ .٣  J W‫א‬‫א‬‫א‬‫א‬  K٣٧٥٠Z‫א‬‫א‬G  K‫א‬١٨٧{٥Z‫א‬‫א‬‫א‬G  K٣٧٥Z‫א‬‫א‬G  W‫א‬‫א‬‫א‬‫א‬‫א‬ .٤  K٢٤٢٥٠ZE٧٥٠F–E٥٠٠٠H٢٠٠٠٠FZ‫א‬‫א‬‫א‬G  K‫א‬١٠٦٢{٥ZE١٨٧{٥F–E٢٥٠H١٠٠٠FZ‫א‬‫א‬‫א‬‫א‬G  K٢١٢٥ZE٣٧٥F–E٥٠٠H٢٠٠٠FZ‫א‬‫א‬‫א‬G  - ٥٢ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬ ‫א‬   W‫א‬W‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫ א‬‫א‬‫ א‬‫א‬‫ א‬‫ א‬‫א‬  ٤٠٠ ٣٠٠٠ ٢٠٠٠  ‫א‬J ١ ‫א‬ ٢L١ ٤L١ ٥  ‫א‬‫א‬J ٢ –    ‫א‬J ٣ ٢٠٠٠٠  ١٥٠٠٠  ١٠٠٠٠   ‫א‬ ١٠٠٠  ٧٥٠  ٥٠٠    G٢٠٠٠ ١٥٠٠ ١٠٠٠   ‫א‬G G ٣٧٥٠  ٢٥٠٠  ٥٠٠٠   ‫א‬J ٤ ١٨٧٠٥  ١٢٥  ٢٥٠    G ٣٧٥ ١٥٠ ٥٠٠   ‫א‬G G ٥٠٠٠  ٣٧٥٠  ٢٥٠٠   ‫א‬J ٥ ٢٥٠  ١٨٧{٥  ١٢٥    G ٥٠٠ ٣٧٥ ٢٥٠    ‫א‬G G   ‫א‬‫א‬J ٦ ٢٤٢٥٠  ١٦٢٥٠  ٧٥٠٠   G ١٠٦٢{٥  ٨١٢{٥  ٣٧٥    ‫א‬G٢١٢٥ ١٦٢٥ ٧٥٠  G - ٥٣ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬ ‫א‬ ، ‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬، - ٥٤ -

 ‫א‬  ‫א‬‫א‬‫א‬ ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹] ‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬٤

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬   W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬● ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬9 K‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 9 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 9 K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 9 K‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 9 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 9  K‫א‬‫א‬‫א‬‫א‬‫א‬ 9 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 9 K‫א‬‫א‬ K،‫א‬‫א‬ 9  K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ 9   W‫א‬‫א‬W ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ - ٥٥ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬   W‫א‬‫א‬‫א‬‫א‬‫א‬E١F  K‫א‬‫א‬ J ١  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢‫א‬‫א‬ ‫א‬ J ٣‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬ J ٤‫א‬‫א‬ ‫א‬  J ٥  KK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ J ٦‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬  K‫א‬‫א‬‫א‬، ‫א‬ ‫א‬‫א‬‫א‬ J ٧  K‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬   J ٨‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬ J ٩ ‫א‬‫א‬‫א‬،‫א‬‫א‬  K   ‫א‬‫א‬‫א‬ ‫א‬J ١٠  K ‫א‬‫א‬‫א‬،‫א‬J ١١ ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬ - ٥٦ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬   W‫א‬‫א‬‫א‬E٢F  W‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫ א‬EF  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ EF  K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬ EF ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬EF  ‫א‬‫א‬‫א‬‫א‬W‫א‬ J ١ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬،‫א‬‫א‬  K‫א‬G  K‫א‬‫א‬‫א‬G  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G  K‫א‬‫א‬‫א‬‫א‬‫א‬G ‫א‬‫א‬ ‫א‬‫א‬‫א‬G  K‫א‬‫א‬  W‫א‬‫א‬‫א‬W‫א‬‫א‬ J ٢  K‫א‬‫א‬ EF  K‫א‬‫א‬ EF  K‫א‬‫א‬‫א‬‫א‬‫ א‬EF  ‫א‬  ‫א‬    ‫א‬‫א‬         K‫א‬ - ٥٧ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬،‫א‬‫א‬‫א‬ ،‫א‬ ٥٠،‫א‬‫א‬‫א‬ ‫א‬ ٥٠  KJ ‫א‬‫א‬‫א‬‫א‬–‫א‬ –‫א‬–‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ EF  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ EF  K‫א‬‫א‬‫א‬، ،‫א‬‫א‬‫א‬‫א‬‫ א‬EF  K‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ EF  K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬W‫א‬ J ٣‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W ‫א‬‫א‬ J ٤‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W ‫א‬‫א‬ J ٥‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ - ٥٨ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  W ‫א‬‫א‬‫א‬W‫א‬ J ٦  K‫א‬‫א‬‫א‬ EF  K‫א‬‫א‬‫א‬ EF  K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬W‫א‬‫א‬ J ٧‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬    ،  ‫א‬  ‫א‬  ‫א‬  ‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ K‫א‬   W‫א‬‫א‬E٣F  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١  K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬ J ٢‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣  K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ - ٥٩ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥  K‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬E٤F  W‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬ J ١  K‫א‬‫א‬J   K‫א‬‫א‬‫א‬ J  K‫א‬‫א‬ J  K‫א‬‫א‬ J       ‫א‬ ‫א‬     ‫א‬    K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬  ‫א‬‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬      ‫א‬  ‫א‬   ، ‫א‬ ‫א‬‫א‬  ‫א‬‫א‬   ، ‫א‬ ‫א‬ ‫א‬‫א‬    ‫א‬   ،   K‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣٪٥ ‫א‬‫א‬‫א‬ J ٤ K‫א‬،‫א‬‫א‬، - ٦٠ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬   W‫א‬‫א‬E٥F  W‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ J ١،‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬  K‫א‬‫א‬ J ٣،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٤  K‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬ J ٥ ‫א‬  ‫א‬‫א‬ ‫א‬   ‫א‬  ‫א‬  ‫א‬   J ٦  K   K‫א‬‫א‬‫א‬ J ٧‫א‬‫א‬‫א‬‫א‬ J ٨‫א‬–‫א‬‫א‬‫א‬‫א‬،‫א‬  K‫א‬‫א‬‫א‬  W ‫א‬‫א‬W ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬  W K Fixed Location  ‫א‬‫ א‬.١  K Random Location ‫א‬‫א‬‫ א‬.٢ KZoned Location ‫א‬ .٣  K‫א‬ Fixed Location  W‫א‬‫ א‬.١ :‫ﺣﻴﺚ ﻳﺨﺼﺺ ﻣﻜﺎن ﻣﺤﺪد ﻟﻜﻞ ﺻﻨﻒ وهﻨﺎك ﻋﺪة ﺑﺪاﺋﻞ ﻟﺬﻟﻚ أهﻤﻬﺎ‬  K‫א‬ œ  K œ - ٦١ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬   K‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬ œ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬Point of Issue ‫א‬‫א‬  K‫א‬  Random Location W‫א‬‫א‬‫ א‬.٢ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬،،‫א‬،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬،  K‫א‬‫א‬‫א‬ Zoned Location W‫א‬ .٣  J W‫א‬‫א‬‫א‬  K‫א‬ J ١  K‫א‬‫א‬ J ٢  K‫א‬‫א‬ J ٣‫א‬‫א‬Bulk Store ‫א‬‫א‬W ‫א‬ J ٤  Issuing Store  W‫א‬‫א‬‫א‬‫א‬‫א‬– J  ‫א‬ J ١‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،،‫א‬‫א‬‫א‬20‫א‬‫א‬‫א‬E١٢F ‫א‬J  –‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬  - ٦٢ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬  ‫א‬    ‫א‬   ‫א‬ ‫א‬‫א‬   ‫א‬             EF EF     E١٢F  ‫א‬F‫א‬‫א‬E ‫א‬‫א‬F‫א‬ ‫א‬‫א‬‫א‬‫א‬  KEF‫א‬‫א‬،‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬‫א‬، ‫א‬ ‫א‬ J ٢‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،E‫א‬  K‫א‬  K‫א‬‫א‬ J ٣‫א‬‫א‬Bulk Store‫א‬‫א‬W ‫א‬ J ٤‫א‬‫א‬KIssuing Store‫א‬، ‫א‬‫א‬‫א‬WK ‫א‬‫א‬W‫א‬   WE١٣F‫א‬‫א‬K‫א‬   - ٦٣ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬   ‫א‬  ‫א‬         ‫א‬    ‫א‬ ‫א‬  E١٣F  ‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬ E١F  K‫א‬‫א‬‫א‬‫א‬‫א‬ J K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J   W  ‫א‬W ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،Clerical Memory‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬  W - ٦٤ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬   W‫א‬‫א‬‫א‬ E١F‫א‬ ‫א‬   ‫א‬‫א‬   ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬   W‫א‬‫א‬‫א‬Clerical Memory‫א‬  K‫א‬ EF  K‫א‬‫א‬‫א‬‫א‬‫ א‬EF  K‫א‬ EF  K‫א‬‫א‬‫א‬‫א‬‫א‬ EF  W‫א‬  K‫א‬ EF    ‫א‬   ،‫א‬  ‫א‬     ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬  W‫א‬  K‫א‬ J ١‫א‬‫א‬‫א‬ ‫א‬‫א‬ J ٢  K‫א‬Price Lists ‫א‬‫א‬‫א‬ J ٣  K‫א‬  K‫א‬‫א‬‫א‬‫א‬ J ٤‫א‬‫א‬‫א‬ ‫א‬‫א‬ J ٥  KKKKKKKKKKKKKKK‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦  W‫א‬  KMinimum Stock Level ‫א‬‫ א‬J  KMaximum Stock Level ‫א‬‫א‬G J KRe-Order Level ‫א‬G J‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ ،‫א‬‫א‬‫א‬ - ٦٥ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬ ،‫א‬‫א‬،KKKKKK‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ - ٦٦ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬   K‫א‬‫א‬‫א‬‫א‬‫ א‬EF‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬  J W‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬ J ١  KF ‫א‬‫א‬‫א‬‫א‬‫ א‬J ٢‫א‬‫א‬‫א‬‫א‬‫א‬EKKK ‫א‬، ‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣  K‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٤  K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ J ٥  K‫א‬  WE٣F ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬   W‫א‬ EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬ ‫א‬ KBalance of Stock ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬، - ٦٧ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬ EF‫א‬ ‫א‬‫א‬‫א‬  K‫א‬E١٤F‫א‬     KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫ א‬ ‫א‬ ‫א‬  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬  E١٤F   ،       ‫א‬   ‫א‬ ،‫א‬  ‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬KE F  K‫א‬‫א‬‫א‬‫א‬ - ٦٨ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬   W‫א‬ E٢F ‫א‬‫א‬ ‫א‬    ‫א‬‫א‬ ‫א‬    ‫א‬  ،   ‫א‬  W‫א‬‫א‬،‫א‬ In - Flow‫א‬‫א‬‫א‬J ١  W‫א‬‫א‬  KDelivery Note  J Return Stock Note ‫א‬ J Consignment Note ‫א‬ JStock Note Production to ‫א‬‫א‬‫א‬‫א‬‫א‬ J  W‫א‬‫א‬Out - Flow ‫א‬‫א‬J ٢  K J  K‫א‬ J  K‫א‬ J  K J  ‫א‬‫א‬‫א‬‫א‬‫א‬EF ،‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫א‬‫א‬،‫א‬  W‫א‬ ‫א‬W‫א‬‫ א‬J ١  K‫א‬ ‫א‬‫א‬W‫א‬ J ٢ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ K‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣  ‫א‬، ‫א‬ - ٦٩ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ J ٤ K‫א‬‫א‬‫א‬،‫א‬‫א‬W‫א‬‫א‬ J ٥ K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬ J ٦  K‫א‬‫א‬‫א‬  W‫א‬ E٣F،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬  K‫א‬‫א‬‫ א‬EF  K‫א‬‫א‬ EF  K‫א‬‫א‬‫א‬‫א‬ EF  K‫א‬‫א‬ EF  W‫א‬‫א‬  WCoding and Classification ‫א‬‫א‬‫ א‬EF ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬ ‫א‬ ،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬ ،‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ ،‫א‬ ‫א‬   ‫א‬ ‫א‬، ‫א‬ ‫א‬‫א‬ ‫א‬    ‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ - ٧٠ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ J ١  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ J ٢  K‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬–‫א‬‫א‬‫א‬ J ٣  W‫א‬‫א‬ EF  W‫א‬  W‫א‬‫א‬‫א‬‫ א‬J ١‫א‬، ‫א‬‫א‬‫א‬‫א‬   – ‫א‬،،–‫א‬‫א‬  W‫א‬‫א‬‫א‬‫ א‬J ٢، ‫א‬EF،‫א‬‫א‬‫א‬U.N‫א‬‫א‬،‫א‬‫א‬EF،‫א‬‫א‬EF?V.I. P ‫א‬‫א‬‫א‬،‫א‬‫א‬  K?‫א‬  W‫א‬‫א‬‫א‬‫א‬‫ א‬J ٣‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬11‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬  W‫א‬‫א‬‫א‬  W‫א‬‫ א‬E١FNature of the Item   ‫א‬‫א‬،‫א‬F‫א‬‫א‬،‫א‬‫א‬‫א‬ ،EKKKKKKKKK،‫א‬،R. M K‫א‬‫א‬،‫א‬  ،‫א‬K‫א‬Raw Material‫א‬‫א‬R E FK‫א‬‫א‬‫א‬‫א‬‫א‬، - ٧١ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬ K‫א‬‫א‬‫א‬Raw Material.M .M Metal‫א‬‫א‬ ‫א‬‫א‬1R . M . M . M EN ZKKKKK‫א‬2‫א‬‫א‬ ‫א‬،1  W‫א‬،‫א‬KKKKKKKKKKKKKK ‫א‬‫א‬،‫א‬ J  K‫א‬  K‫א‬‫א‬‫א‬،‫א‬‫א‬ J‫א‬ ، ‫א‬‫א‬‫א‬ J  K  W‫א‬‫א‬‫א‬‫ א‬E٢F  K‫א‬‫א‬‫א‬EF‫א‬   W‫א‬‫א‬‫ א‬E٣F‫א‬F‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬  WEnd-use Coding‫א‬‫א‬‫א‬‫ א‬E٤F  K‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬EF  J W‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬E١F  K‫א‬‫א‬ ‫א‬‫א‬‫א‬،‫א‬E٢F  ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E٣F  K  W‫א‬‫א‬ EF‫א‬، ‫א‬‫א‬، ‫א‬‫א‬‫א‬  W‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ - ٧٢ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬ ‫א‬W ‫א‬‫א‬‫א‬‫א‬ J ١  K‫א‬‫א‬،W‫ א‬J ٢‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،  K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬W‫ א‬J ٣ ،   ،‫א‬‫א‬ ‫א‬‫א‬ ‫א‬،   K‫א‬،‫א‬ ‫א‬ J ٤  K‫א‬  W‫א‬‫א‬‫א‬‫א‬J   W‫א‬‫א‬،‫א‬‫א‬  W‫ א‬J ١‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،E ‫א‬F‫א‬‫א‬   K‫א‬‫א‬   W‫א‬‫א‬‫א‬ J ٢‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬،  K‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬ - ٧٣ -

‫א‬‫א‬‫א‬ ١٥٣ ‫א‬‫א‬ ‫א‬   W‫א‬‫א‬‫א‬‫ א‬J ٤‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬  W‫א‬ J ٥‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬،‫א‬‫א‬‫א‬ K‫א‬‫א‬ - ٧٤ -

 ‫א‬‫א‬  ‫א‬‫א‬‫א‬ ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹] ‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬٥

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬   W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬● ‫א‬ ‫א‬ ،    ‫א‬  ‫א‬ ‫א‬ ‫א‬  •  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬  K‫א‬‫א‬‫א‬‫א‬ ‫א‬    ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬‫• א‬  K‫א‬‫א‬   ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬  ‫א‬‫א‬  ‫א‬  •‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬  K‫א‬ - ٧٥ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬   W‫א‬‫א‬‫א‬W   W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W،‫א‬‫א‬ J ١  K EF  K‫א‬‫א‬W‫א‬‫א‬ EF،‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢‫א‬‫א‬‫א‬‫א‬ J ٣  K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬    ‫א‬   ‫א‬ ‫א‬ ‫א‬  ‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥‫א‬‫א‬‫א‬‫א‬،‫א‬  K‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬ J ٦،‫א‬ ‫א‬     ‫א‬       ‫א‬ ‫א‬ EF  K‫א‬‫א‬  K‫א‬‫א‬‫א‬‫ א‬EF  K‫א‬‫א‬‫ א‬EF  K‫א‬‫א‬‫א‬‫א‬ EF  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ EF  - ٧٦ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬   EParetonF‫א‬‫א‬W  ABC, A . Heavy Better Control Analysis .Wilfrendo ‫א‬‫א‬ ‫א‬‫א‬ K‫א‬‫א‬‫א‬Pareton ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬  ٪٢٠ ٪٢٠٪٨٠،٪٨٠٪٢٠ ‫א‬٪٢٠ ‫א‬‫א‬٪٨٠،٪٨٠‫א‬  K‫א‬KKKKKKKKKKK‫א‬٪٨٠‫א‬‫א‬٪٢٠K ‫א‬ ‫א‬‫א‬‫א‬  J W‫א‬ABC‫א‬‫א‬‫א‬‫א‬  EAF‫א‬‫א‬‫א‬‫א‬‫א‬ J ١K‫א‬‫א‬٪١٠J ٪٢٠‫א‬‫א‬‫א‬‫א‬‫א‬  K٪٨٠J ٪٧٠––  ‫؟‬‫א‬‫א‬‫א‬‫א‬G‫א‬KKKKKKKK‫א‬K‫א‬‫א‬‫א‬‫א‬W‫א‬G  K‫א‬  EBF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢٢٠J ٪١٥‫א‬،‫א‬٪٣٠J ٪٢٠‫א‬  K‫א‬٪  K‫א‬‫א‬‫א‬‫א‬‫א‬G  ECF‫א‬‫א‬‫א‬‫א‬ J ٣‫א‬٪٧٠J ٪٥٠‫א‬‫א‬  K‫א‬٪١٠J ٪٥  ‫؟‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬G  ‫؟‬KK‫؟‬‫א‬‫א‬‫א‬G‫א‬K ‫א‬‫א‬W‫א‬G  J W‫א‬‫א‬‫א‬KKKKKK‫א‬‫א‬‫א‬‫א‬ - ٧٧ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬   K‫א‬‫א‬‫א‬G  K‫א‬G  K‫א‬G  K‫א‬‫א‬KLL‫א‬‫א‬‫א‬G  K،‫א‬‫א‬G  K‫א‬‫א‬‫א‬G  ‫؟‬KKK‫א‬‫א‬‫א‬‫א‬‫א‬  J W‫א‬‫א‬‫א‬‫א‬KKKKKK  W‫א‬E١F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫ א‬E‫א‬F‫א‬ ‫א‬  ٢٥٠٠ ٨ ١  ٥٠٠٠  ٣٢  ٢  ٣٧٥٠  ٣٦  ٣  ٦٠٠٠  ٤٠  ٤  ٣٧٥٠ ٨ ٥  ١١٢٥٠٠  ٤٠  ٦  ١٩٦٠٠٠  ٥٢  ٧  ٩٣٧٥٠  ٣٢  ٨  ٥٠٠٠ ٨ ٩  ٧٥٠٠٠٠  ٢٠  ١٠  ٢٥٠٠٠٠  ١٠  ١١  ٥٠٠٠  ٢٨  ١٢  ٥٠٠٠٠٠  ١٢٠  ١٣  ١٢٥٠٠٠  ١٦  ١٤  ٣٠٠٠٠  ٤٠  ١٥ - ٧٨ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫ א‬E‫א‬F‫א‬ ‫א‬  ٧٥٠٠  ١٢  ١٦  ٤٥٠٠  ٤٠  ١٧  ١٠٠٠  ٢٨  ١٨  ٢٥٠  ١٦  ١٩ ١٥٠٠ ١٤ ٢٠  ‫؟‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬E٢F‫א‬ KKKKKK‫א‬         ‫א‬  ‫א‬ ‫א‬  ‫א‬‫א‬  ‫א‬‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ EF ‫א‬ E‫א‬F EF ١٩  ٢٠  ٢٥٠٠ ٨ ١ ١٢  ١٦٠  ٥٠٠٠  ٣٢ ٢ ١٤  ١٣٥  ٣٧٥٠  ٣٦ ٣ ١٠  ٢٤٠  ٦٠٠٠  ٤٠ ٤ ١٧  ٤٠  ٣٧٥٠ ٨ ٥٤  ٤٥٠٠  ١١٢٥٠٠  ٤٠ ٦٣  ١٠١٩٢  ١٩٦٠٠٠  ٥٢ ٧٥  ٣٠٠٠  ٩٣٧٥٠  ٣٢ ٨ ١٦  ٤٠  ٥٠٠٠ ٨ ٩٢  ١٥٠٠٠  ٧٥٠٠٠٠  ٢٠  ١٠٦  ٢٥٠٠  ٢٥٠٠٠٠  ١٠  ١١ ١٣  ١٤٠  ٥٠٠٠  ٢٨  ١٢١  ٦٠٠٠٠  ٥٠٠٠٠٠  ١٢٠  ١٣٧  ٢٠٠٠  ١٢٥٠٠٠  ١٦  ١٤٨  ١٢٠٠  ٣٠٠٠٠  ٤٠  ١٥ - ٧٩ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ EF ‫א‬ E‫א‬F EF  ١٥  ١١  ٩٠  ٧٥٠٠  ١٢  ١٦ ٩  ٤٠  ١٧  ٢٠  ١٨٠  ٤٥٠٠  ٢٨  ١٨  ١٦  ١٩ ١٨  ٢٨٠  ١٠٠٠٠ ١٤ ٢٠  ٤  ٢٥٠ ‫א‬‫א‬‫א‬ ٢١ ١٥٠٠ ٩٩٧٣٢  - ٨٠ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬   W‫א‬‫א‬‫א‬‫א‬E٣F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬ ‫א‬ ٪‫א‬ ‫א‬‫א‬ ‫א‬٪  ٦٠{١٦  ٦٠٠٠٠  ٦٠{١٦  ٦٠٠٠٠ ١  ١٣ ٧٥{٢٠  ٧٥٠٠٠  ١٥{٠٤  ١٥٠٠٠ ٢  ١٠ ٨٥{٤١٤  ٨٥١٩٢  ١٠{١٢٤  ١٠١٩٢ ٣ ٧ ٨٩{٩٢٤  ٨٩٦٩٢  ٤{٥١  ٤٥٠٠ ٤ ٦ ٩٢{٩٢٤  ٩٢٦٩٢  ٣{٠٠  ٣٠٠٠ ٥ ٨ ٩٥{٤٢٤  ٩٥١٩٢  ٢{٥٠  ٢٥٠٠ ٦  ١١ ٩٧{٤٢٤  ٩٧١٩٢  ٢{٠٠  ٢٠٠٠ ٧  ١٤ ٩٨{٦٢٤  ٩٨٣٩٢  ١{٢٠  ١٢٠٠ ٨  ١٥ ٩٨{٩٠٤  ٩٨٦٧٢  ٠{٢٨  ٢٨٠ ٩  ١٨ ٩٩{١٤٤  ٩٨٩١٢  ٠{٢٤  ٢٤٠  ١٠ ٤ ٩٩{٣٢٤  ٩٩٠٩٢  ٠{١٨  ١٨٠  ١١  ١٧ ٩٩{٤٨٤  ٩٩٢٥٢  ٠{١٦  ١٦٠  ١٢ ٢ ٩٩{٦٢٤  ٩٩٣٩٢  ٠{١٤  ١٤٠  ١٣  ١٢ ٩٩{٧٥٩  ٩٩٥٢٧  ٠{١٣٥  ١٣٥  ١٤ ٣ ٩٩{٨٤٩  ٩٩٦١٧  ٠{٠٩  ٩٠  ١٥  ١٦ ٩٩{٨٨٩  ٩٩٦٥٧  ٠{٠٤  ٤٠  ١٦ ٩ ٩٩{٩١٩  ٩٩٦٨٧  ٠{٠٣  ٣٠  ١٧ ٥ ٩٩{٩٤٠  ٩٩٧٠٨  ٠{٠٢١  ٢١  ١٨  ٢٠ ٩٩{٩٦٠  ٩٩٧٢٨  ٠{٠٢٠  ٢٠  ١٩ ١١٠٠{٠٠ ٩٩٧٣٢ ٠{٠٤ ٤ ٢٠ ١٩   W‫א‬‫א‬E٤F K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ K١ - ٨١ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬E١٥٠٠٠F‫א‬‫א‬،E١F‫א‬E٦٠٠٠٠F‫א‬‫א‬ K٢  K‫א‬E٣F‫א‬E١٠٩١٢F‫א‬‫א‬،E٢F  K‫א‬‫א‬‫א‬ K٣ - ٨٢ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬   K٪٦٠{١٦Z٦٠٠٠٠Z‫א‬‫א‬‫א‬‫א‬G  ٩٩٧٣٢  K٪١٥{٠٤Z١٥٠٠٠Z‫א‬‫א‬‫א‬‫א‬G  ٩٩٧٣٢  K‫א‬‫א‬‫א‬ K٤  ٦٠٠٠٠٦٠٠٠٠  ‫א‬٧٥٠٠٠١٥٠٠٠  ٨٥١٩٢١٠١٩٢  ‫א‬‫א‬‫א‬‫א‬ K٥  ٪٦٠{١٦٪٦٠{١٦  ‫א‬٪٧٥{٢٠٪١٥{٠٤  ٪٨٥{٤١٤٪١٠{٢١٤   ‫א‬E٥F  ‫א‬٪٨٥{٤١٤‫א‬G    ٨٥١٩٢E٧F،E١٠F،E١٣F‫א‬G  ‫א‬٪٨٥{٤١٤‫א‬٪١٥‫א‬G  EF‫א‬‫א‬  K‫א‬٪١٣{٢١ K‫א‬١٣٢٠٠E١٥F،E١٤F،E١١F،E٨F،E٦F‫א‬G  K‫א‬٪١٣{٢١‫א‬٪٢٥‫א‬G  EF‫א‬‫א‬  K‫א‬٪٦١{٣٧٦‫א‬G  K‫א‬ ١٣٤٠‫א‬G  K‫א‬٪١{٣٧٦‫א‬٪٦٠G  EF‫א‬‫א‬ - ٨٣ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬   ‫א‬E٦F  J WE١٥F‫א‬‫א‬   ‫א‬‫א‬‫א‬   100000  98624  90000  85192  80000  7000060000 50000     40000  EF  EF  EF 30000  20000 85.4% 13.21% 1.376% 10000   2 4 6 8 10 12 14 16 18 20  ‫א‬ ‫א‬  15% 25%  60%   E١٥F   ‫א‬‫א‬   - ٨٤ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬   W‫א‬‫א‬‫א‬‫ א‬J ١‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬EF‫א‬‫א‬‫א‬،EF  K‫א‬‫א‬‫א‬،EF  W(VED)‫א‬‫ א‬J ٢  W‫א‬‫א‬  Kvital‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬G  KEssential‫א‬‫א‬‫א‬G  Desirable.‫א‬‫א‬‫א‬G  K‫א‬‫א‬‫א‬  K(FSNM)‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣‫א‬‫א‬، ‫א‬L‫א‬‫א‬ ‫א‬‫א‬‫א‬،‫א‬‫א‬  J W‫א‬‫א‬‫א‬،‫א‬‫א‬ - Fast ‫א‬‫א‬G - Normal‫א‬‫א‬G - Slow‫א‬‫א‬G - Non - Moving ‫א‬‫א‬G  K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  (SDE) ‫א‬‫א‬L‫ א‬J ٤‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،  K‫א‬‫א‬‫א‬  J W‫א‬‫א‬‫א‬‫א‬ - Scarce‫א‬‫א‬G - Difficult ‫א‬‫א‬‫א‬G  - Easy‫א‬‫א‬‫א‬G - ٨٥ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬  (Golf) ‫א‬‫ א‬J ٥EF‫א‬‫א‬‫א‬‫א‬ ‫א‬     ‫א‬‫א‬   ‫א‬‫א‬    ،EF  J W،   - Governmental‫א‬‫א‬‫א‬‫א‬G ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G -Open Suppliers Ordnary - Local‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G - Foregin‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G  (SOS)‫א‬‫א‬‫א‬‫ א‬J ٦‫א‬‫א‬،‫א‬،‫א‬،‫א‬‫א‬  J W‫א‬‫א‬‫א‬، - Seasonal‫א‬‫א‬‫א‬‫א‬G  - Off - Seasonal‫א‬‫א‬‫א‬‫א‬‫א‬G  ‫א‬  ‫؟‬‫א‬‫א‬‫א‬‫א‬G  ‫א‬‫א‬  K‫א‬‫א‬WABC‫א‬‫א‬G  ‫א‬‫א‬WHML‫א‬‫א‬G  K‫א‬‫א‬WBSM‫א‬‫א‬G  K‫א‬–WFSNM‫א‬‫א‬‫א‬‫א‬G  K‫א‬‫א‬WSDE‫א‬L‫א‬G  K‫א‬‫א‬WGOLF‫א‬‫א‬G  K‫א‬‫א‬WVED‫א‬‫א‬G  K‫א‬‫א‬WSOS‫א‬‫א‬G - ٨٦ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬   W‫א‬‫א‬‫א‬‫א‬W      ‫א‬‫א‬   ‫א‬  ‫א‬ ‫א‬     ‫א‬      ‫א‬  ‫א‬  ‫א‬  ‫א‬ ‫א‬‫א‬‫א‬،‫א‬،‫א‬  E١F‫א‬‫א‬‫א‬،‫א‬  W‫א‬‫א‬‫א‬W‫א‬‫א‬  K٣٦٠٠Z‫א‬‫א‬G  K٤٠٠Z‫א‬‫א‬G  K١٢٥٠Z‫א‬‫א‬‫א‬‫א‬‫א‬G  K‫א‬٪٢٥Z‫א‬G  K ٥٤٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬G  ‫א‬‫א‬‫א‬،‫א‬‫א‬W‫א‬ ‫א‬‫א‬K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫ א‬K١  ‫א‬‫ א‬K٢  LZ‫א‬‫א‬‫א‬‫א‬‫א‬ K٣  ٢LZ‫א‬ K٤  ‫א‬‫א‬‫א‬ K٥  ‫א‬‫א‬‫א‬‫א‬‫א‬ K٦  ‫א‬ K٧  ‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٨  ‫א‬‫ א‬K٩  CZ‫א‬‫א‬‫א‬K١٠  CZ‫א‬K١١  HZ‫א‬‫א‬‫א‬‫א‬K١٢  ‫א‬K١٣ - ٨٧ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬   ‫א‬K١٤  ‫א‬‫א‬H‫א‬Z‫א‬K١٥  ‫א‬K١٦  ‫א‬‫א‬‫א‬K١٧  W‫א‬‫א‬‫א‬‫א‬‫א‬EF‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬  K‫א‬  K‫א‬‫א‬‫א‬ ‫א‬ H ‫א‬ H‫א‬ ‫א‬ Z ‫א‬‫א‬ ‫א‬  ‫א‬   K‫א‬‫א‬  EHFHEFHEFZ‫א‬ H٧٢٠٠٠ZE٥٤٠٠٠H١٢٥٠C١FHE١٠٠C٢FLE٢٥C٤٠٠C٤٦٠٠FH٢LE٤٠٠C٣٦٠٠F  ٥٥٢٥٠H١٨٠٠٠٠  K ٢٣٥٢٥٠Z٥٥٢٥٠H١٨٠٠٠٠Z‫א‬G‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬  ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G  J W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫؟‬‫א‬‫א‬‫א‬‫א‬J  K‫א‬‫א‬J  K‫א‬‫א‬‫א‬‫א‬J  K‫א‬‫א‬‫א‬‫א‬J  K‫א‬‫א‬J ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J  K  ‫؟‬‫א‬‫א‬‫א‬‫א‬ - ٨٨ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬   W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬EF  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ KEF‫א‬ J ١D‫א‬‫א‬ZE‫א‬‫א‬F‫א‬ J ٢ K‫א‬ ٢D‫א‬Z‫א‬ J ٣K‫א‬‫א‬C‫א‬Z‫א‬ J ٤K‫א‬C‫א‬Z‫א‬ J ٥‫א‬C‫א‬‫א‬Z ‫א‬‫א‬ J ٦ K‫א‬ ‫א‬Z‫א‬‫א‬ J ٧‫א‬H‫א‬‫א‬Z‫א‬ J ٨ ‫א‬‫א‬H‫א‬Z‫א‬ J ٩  ‫א‬‫א‬          ‫ א‬‫א‬ ‫ א‬ ‫ א‬ ‫א‬‫ א‬‫ א‬ ‫ א‬‫ א‬ ‫א‬ Z ‫א‬‫א‬  H H  ‫ א‬Z C  ٢ Z  C  ١٠٤  ٩٩  ٥٤  ٤٥  ٥  ٢٠  ٥٠  ٣٦  ١٠٠ ٨٦{٥  ٧٦{٥  ٥٤  ٢٢{٥  ١٠  ٤٠  ١٠٠  ١٨  ٢٠٠ ٨٤{٠٠  ٦٩  ٥٤  ١٥  ١٥  ٦٠  ١٥٠  ١٢  ٣٠٠ ٨٥{٢٥  ٦٥{٢٥  ٥٤ ١١{٢٥  ٢٠  ٨٠  ٢٠٠  ٩  ٤٠٠ ٨٨{٠٠  ٦٣{٠  ٥٤  ٩  ٢٥  ١٠٠  ٢٥٠  ٧{٢  ٥٠٠ ٩١{٥٠  ٦١{٥٠  ٥٤  ٧{٥  ٣٠  ١٢٠  ٣٠٠  ٦  ٦٠٠ - ٨٩ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬ ٩٥{٤٢٥ ٦٠{٤٢٥  ٥٤ ٦{٤٢٥  ٣٥  ١٤٠  ٣٥٠  ٥{١٤  ٧٠٠٩٩{٦٢٥ ٥٩{٦٢٥  ٥٤ ٥{٦٢٥  ٤٠  ١٦٠  ٤٠٠  ٤{٥  ٨٠٠١٠٤{٠٠  ٠٩{٠  ٥٤  ٥{٠٠  ٤٥  ١٨٠  ٤٥٠  ٤  ٩٠٠١٠٨{٥٠  ٥٨{٥  ٥٤  ٤{٥٠  ٥٠  ٢٠٠  ٥٠٠  ٣{٦ ١٠٠٠١٤٦{٥٠  ٥٦{٥٠  ٥٤  ٢{٥٠  ٩٠  ٣٦٠  ٩٠٠  ٢ ١٨٠٠٢٣٥{٢٥ ٥٥{٢٥ ٥٤ ١{٢٥ ١٨٠ ٧٢٠ ١٨٠٠ ١ ٣٦٠٠  W‫א‬٨٤ ١٠٤‫א‬‫א‬ J ١٢٣٥{٢٥ ‫א‬،٣٠٠‫א‬  K‫א‬‫א‬٣٦٠٠‫א‬،٨٤‫א‬٣٠٠‫א‬ J ٢ K١٥‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬ J ٣‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬  K‫א‬‫א‬  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬EF W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬Z‫א‬Z‫א‬‫א‬  KZZ  ٢  K٢Z٢  K٢Z٢    ٢Z    Z‫א‬‫ א‬K١ - ٩٠ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬     ‫א‬‫א‬C‫א‬C٢Z  ‫א‬C‫א‬    ١٢٥٠C٣٦٠٠C٢Z  ٠{٢٥C٤٠٠      ٩٠٠٠٠٠٠Z  ١٠٠٠   ٣٠٠Z  EF‫א‬‫א‬ K٢  Z    K‫א‬١٢Z٣٦٠٠Z  ٣٠٠    CCZ  ٢   ٠{٢٥C٤٠٠C٣٦٠٠Z  ١٢٥٠C٢  ١٤٤Z   ١٢Z - ٩١ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬   EF‫א‬ K٣   KKKKKKKKKKKKKK١Z    ‫א‬KKKKKKKKKKKKKKK١٢C١Z    KKKKKKKKKKKKKKK٣٦٠C١Z    ‫א‬  Z١Z  ١٢  ‫א‬Z١٢C١Z  ١٢  ٣٠Z٣٦٠C١Z  ١٢  EF‫א‬ K٤  HHZ  ٢  ٢٤٠٠٠H١٢٥٠C٣٦٠٠H٠{٢٥C٤٠٠C٣٠٠Z  ٣٠٠٢  E٥٤٠٠٠H١٥٠٠٠FH١٥٠٠٠Z  ٨٤٠٠٠Z  EF‫א‬ K٥  ‫א‬‫א‬‫א‬‫א‬‫א‬  K١٠Z‫א‬‫א‬‫א‬G  K‫א‬  K‫א‬١٠Z‫א‬‫א‬L‫א‬‫א‬G - ٩٢ -