{"id":869,"date":"2026-02-15T21:08:38","date_gmt":"2026-02-15T21:08:38","guid":{"rendered":"https:\/\/kafarna.com\/blog\/?p=869"},"modified":"2026-02-15T21:08:40","modified_gmt":"2026-02-15T21:08:40","slug":"%d8%ad%d8%b3%d8%a7%d8%a8-%d8%aa%d9%83%d9%84%d9%81%d8%a9-%d8%a5%d9%86%d8%aa%d8%a7%d8%ac-%d8%a7%d9%84%d9%83%d9%8a%d9%84%d9%88","status":"publish","type":"post","link":"https:\/\/kafarna.com\/blog\/%d8%ad%d8%b3%d8%a7%d8%a8-%d8%aa%d9%83%d9%84%d9%81%d8%a9-%d8%a5%d9%86%d8%aa%d8%a7%d8%ac-%d8%a7%d9%84%d9%83%d9%8a%d9%84%d9%88\/","title":{"rendered":"\u062d\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0643\u064a\u0644\u0648"},"content":{"rendered":"\n<p>\u0645\u0639\u0631\u0641\u0629 \u062a\u0643\u0644\u0641\u0629 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0643\u064a\u0644\u0648 \u0647\u064a \u0623\u0633\u0631\u0639 \u0637\u0631\u064a\u0642 \u0644\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631 \u0635\u062d\u064a\u062d \u0641\u064a \u0627\u0644\u0645\u0632\u0631\u0639\u0629. <strong>\u0641\u0628\u0628\u0633\u0627\u0637\u0629<\/strong> \u0633\u062a\u0639\u0631\u0641 \u0647\u0644 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0630\u064a \u062a\u0628\u064a\u0639 \u0628\u0647 \u064a\u063a\u0637\u064a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0623\u0645 \u0644\u0627. <strong>\u0625\u0636\u0627\u0641\u0629\u064b \u0625\u0644\u0649 \u0630\u0644\u0643<\/strong> \u0633\u062a\u062a\u0645\u0643\u0646 \u0645\u0646 \u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0623\u0648 \u062e\u0641\u0636 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641. <strong>\u0648\u0627\u0644\u0623\u0647\u0645 \u0645\u0646 \u0630\u0644\u0643<\/strong> \u0623\u0646\u0643 \u0633\u062a\u0639\u0631\u0641 \u201c\u0633\u0639\u0631 \u0627\u0644\u062a\u0639\u0627\u062f\u0644\u201d\u060c \u0623\u064a \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0630\u064a \u0625\u0630\u0627 \u0646\u0632\u0644\u062a \u062a\u062d\u062a\u0647 \u062a\u0628\u062f\u0623 \u0627\u0644\u062e\u0633\u0627\u0631\u0629.<\/p>\n\n\n\n<p><strong>\u0648\u0644\u062d\u0633\u0646 \u0627\u0644\u062d\u0638<\/strong> \u0627\u0644\u0641\u0643\u0631\u0629 \u0633\u0647\u0644\u0629\u060c \u0644\u0623\u0646 \u0627\u0644\u062d\u0633\u0627\u0628 \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0642\u0627\u0639\u062f\u0629 \u0648\u0627\u062d\u062f\u0629:<\/p>\n\n\n\n<p><strong>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0643\u064a\u0644\u0648 = (\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 + \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0644\u0644\u0641\u062a\u0631\u0629) \u00f7 \u0643\u0645\u064a\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0628\u064a\u0639<\/strong><\/p>\n\n\n\n<p><strong>\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a<\/strong> \u0642\u0628\u0644 \u0623\u064a \u0623\u0631\u0642\u0627\u0645\u060c \u064a\u062c\u0628 \u0623\u0646 \u0646\u0641\u0631\u0651\u0642 \u0628\u064a\u0646 \u0646\u0648\u0639\u064a\u0646 \u0645\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641: \u0645\u062a\u063a\u064a\u0631\u0629 \u0648\u062b\u0627\u0628\u062a\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1) \u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u062b\u0627\u0628\u062a\u0629\u061f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u0623) \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629<\/h3>\n\n\n\n<p>\u0647\u064a \u0645\u0635\u0627\u0631\u064a\u0641 <strong>\u062a\u0632\u064a\u062f \u0623\u0648 \u062a\u0646\u0642\u0635 \u062d\u0633\u0628 \u0643\u0645\u064a\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c<\/strong>. <strong>\u0648\u0639\u0627\u062f\u0629\u064b<\/strong> \u062a\u0638\u0647\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u0623\u0648 \u062e\u0644\u0627\u0644 \u0627\u0644\u0634\u0647\u0631.<br><strong>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644<\/strong>: \u0628\u0630\u0648\u0631 \u0623\u0648 \u0634\u062a\u0644\u0627\u062a\u060c \u0623\u0633\u0645\u062f\u0629\u060c \u0623\u0639\u0644\u0627\u0641\u060c \u0623\u062f\u0648\u064a\u0629\u060c \u0639\u0645\u0627\u0644\u0629 \u0645\u0648\u0633\u0645\u064a\u0629\u060c \u0643\u0647\u0631\u0628\u0627\u0621 \u062a\u0634\u063a\u064a\u0644\u060c \u0645\u0627\u0621 \u0631\u064a\u060c \u062a\u0639\u0628\u0626\u0629\u060c \u0646\u0642\u0644.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0628) \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629<\/h3>\n\n\n\n<p>\u0647\u064a \u0645\u0635\u0627\u0631\u064a\u0641 <strong>\u062a\u0628\u0642\u0649 \u0645\u0648\u062c\u0648\u062f\u0629 \u062d\u062a\u0649 \u0644\u0648 \u0642\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c<\/strong>. <strong>\u0648\u0628\u0645\u0639\u0646\u0649 \u0622\u062e\u0631<\/strong> \u0647\u064a \u062a\u0643\u0644\u0641\u0629 \u201c\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0645\u0632\u0631\u0639\u0629\u201d \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0643\u0645\u064a\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c.<br><strong>\u0645\u062b\u0644\u064b\u0627<\/strong>: \u0625\u064a\u062c\u0627\u0631 \u0623\u0648 \u0642\u0633\u0637 \u0627\u0644\u0623\u0631\u0636\/\u0627\u0644\u0645\u0646\u0634\u0623\u0629\u060c \u0631\u0648\u0627\u062a\u0628 \u062b\u0627\u0628\u062a\u0629\u060c \u062a\u0623\u0645\u064a\u0646\u060c \u0635\u064a\u0627\u0646\u0629 \u0623\u0633\u0627\u0633\u064a\u0629\u060c \u0648\u0643\u0630\u0644\u0643 <strong>\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0639\u062f\u0627\u062a<\/strong> \u0645\u062b\u0644 \u0627\u0644\u0628\u064a\u062a \u0627\u0644\u0628\u0644\u0627\u0633\u062a\u064a\u0643\u064a\u060c \u0645\u0639\u062f\u0627\u062a \u0627\u0644\u062d\u0644\u0628\u060c \u0627\u0644\u062d\u0627\u0636\u0646\u0627\u062a\u060c \u0627\u0644\u0623\u0642\u0641\u0627\u0635.<\/p>\n\n\n\n<p><strong>\u0645\u0644\u0627\u062d\u0638\u0629 \u0645\u0647\u0645\u0629:<\/strong> \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0645\u0632\u0627\u0631\u0639\u064a\u0646 \u064a\u062d\u0633\u0628\u0648\u0646 \u201c\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u064a \u062f\u0641\u0639\u0648\u0647\u0627 \u0641\u0642\u0637\u201d. <strong>\u0644\u0643\u0646 \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0628\u0644<\/strong> \u0647\u0630\u0627 \u064a\u0639\u0637\u064a \u0631\u0642\u0645\u064b\u0627 \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0648\u0627\u0642\u0639\u061b \u0644\u0623\u0646 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0646\u0635\u064a\u0628 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0644\u0627 \u064a\u062f\u062e\u0644\u0627\u0646 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2) \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0644\u062d\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0643\u064a\u0644\u0648 \u0641\u064a 5 \u062e\u0637\u0648\u0627\u062a<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 1: \u0627\u062e\u062a\u0631 \u0641\u062a\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0644\u0644\u062e\u0636\u0627\u0631: <strong>\u062f\u0648\u0631\u0629 \u0625\u0646\u062a\u0627\u062c<\/strong> (\u0645\u062b\u0644\u064b\u0627 3\u20134 \u0623\u0634\u0647\u0631).<\/li>\n\n\n\n<li>\u0644\u0644\u062d\u0644\u064a\u0628 \u0648\u0627\u0644\u0628\u064a\u0636: <strong>\u0634\u0647\u0631 \u0648\u0627\u062d\u062f<\/strong> \u062b\u0645 \u062a\u0643\u0631\u0631 \u0627\u0644\u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u064a\u064b\u0627.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0648\u0628\u0630\u0644\u0643<\/strong> \u064a\u0635\u0628\u062d \u0645\u0646 \u0627\u0644\u0633\u0647\u0644 \u0645\u0642\u0627\u0631\u0646\u0629 \u0634\u0647\u0631 \u0628\u0634\u0647\u0631 \u0623\u0648 \u062f\u0648\u0631\u0629 \u0628\u062f\u0648\u0631\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 2: \u0627\u062c\u0645\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0644\u0644\u0641\u062a\u0631\u0629<\/h3>\n\n\n\n<p>\u0627\u0643\u062a\u0628 \u0643\u0644 \u0645\u0627 \u064a\u0631\u062a\u0628\u0637 \u0628\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0645\u0628\u0627\u0634\u0631\u0629: \u0645\u062f\u062e\u0644\u0627\u062a\u060c \u0623\u0639\u0644\u0627\u0641\u060c \u0623\u062f\u0648\u064a\u0629\u060c \u0648\u0642\u0648\u062f\u060c \u0643\u0647\u0631\u0628\u0627\u0621 \u062a\u0634\u063a\u064a\u0644\u060c \u062a\u0639\u0628\u0626\u0629\u060c \u0646\u0642\u0644\u060c \u0639\u0645\u0627\u0644\u0629 \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u0625\u0646\u062a\u0627\u062c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 3: \u0627\u062d\u0633\u0628 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0644\u0644\u0641\u062a\u0631\u0629<\/h3>\n\n\n\n<p>\u0623\u062f\u062e\u0644 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\/\u0627\u0644\u0642\u0633\u0637\u060c \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u062b\u0627\u0628\u062a\u0629\u060c \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u060c \u0627\u0644\u0635\u064a\u0627\u0646\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629\u060c \u062b\u0645 \u0627\u0644\u0625\u0647\u0644\u0627\u0643.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u0643\u064a\u0641 \u0646\u062d\u0633\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0628\u0628\u0633\u0627\u0637\u0629\u061f<\/h4>\n\n\n\n<p>\u0625\u0630\u0627 \u0627\u0634\u062a\u0631\u064a\u062a \u0645\u0639\u062f\u0627\u062a \u0628\u0640 <strong>12,000<\/strong> \u0648\u062a\u062e\u062f\u0645 <strong>10 \u0633\u0646\u0648\u0627\u062a<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0646\u0648\u064a = 12,000 \u00f7 10 = <strong>1,200<\/strong><\/li>\n\n\n\n<li>\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0634\u0647\u0631\u064a = 1,200 \u00f7 12 = <strong>100<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a<\/strong> \u062a\u0636\u064a\u0641 100 \u0634\u0647\u0631\u064a\u064b\u0627 \u0636\u0645\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 4: \u0627\u062d\u0633\u0628 \u0643\u0645\u064a\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0628\u064a\u0639<\/h3>\n\n\n\n<p>\u0644\u0627 \u062a\u062d\u0633\u0628 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0646\u0638\u0631\u064a \u0641\u0642\u0637. <strong>\u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0630\u0644\u0643<\/strong> \u0627\u062d\u0633\u0628 \u0627\u0644\u0643\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u064f\u0628\u0627\u0639 \u0641\u0639\u0644\u064a\u064b\u0627 \u0628\u0639\u062f \u0627\u0644\u0641\u0627\u0642\u062f \u0648\u0627\u0644\u0645\u0631\u062a\u062c\u0639\u0627\u062a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 5: \u0637\u0628\u0651\u0642 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629<\/h3>\n\n\n\n<p><strong>\u0623\u062e\u064a\u0631\u064b\u0627<\/strong> \u0627\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629:<br><strong>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0643\u064a\u0644\u0648 = (\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u062a\u063a\u064a\u0631 + \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062b\u0627\u0628\u062a) \u00f7 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0642\u0627\u0628\u0644 \u0644\u0644\u0628\u064a\u0639<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3) \u0645\u062b\u0627\u0644 \u062a\u0637\u0628\u064a\u0642\u064a: \u062e\u0636\u0627\u0631 (\u0637\u0645\u0627\u0637\u0645) \u062e\u0644\u0627\u0644 \u062f\u0648\u0631\u0629 \u0648\u0627\u062d\u062f\u0629<\/h2>\n\n\n\n<p>\u0627\u0641\u062a\u0631\u0636 \u0623\u0646 \u0645\u0632\u0631\u0639\u0629 \u0623\u0646\u062a\u062c\u062a <strong>4,000 \u0643\u063a<\/strong> \u0637\u0645\u0627\u0637\u0645 \u0635\u0627\u0644\u062d\u0629 \u0644\u0644\u0628\u064a\u0639 \u062e\u0644\u0627\u0644 \u062f\u0648\u0631\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 (\u0644\u0644\u062f\u0648\u0631\u0629)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0634\u062a\u0644\u0627\u062a \u0648\u0628\u0630\u0648\u0631: 900<\/li>\n\n\n\n<li>\u0623\u0633\u0645\u062f\u0629 \u0648\u0645\u062d\u0633\u0646\u0627\u062a: 1,300<\/li>\n\n\n\n<li>\u0645\u0628\u064a\u062f\u0627\u062a \u0648\u0645\u0643\u0627\u0641\u062d\u0629: 600<\/li>\n\n\n\n<li>\u0639\u0645\u0627\u0644\u0629 \u0645\u0648\u0633\u0645\u064a\u0629: 1,100<\/li>\n\n\n\n<li>\u0645\u0627\u0621 \u0648\u0643\u0647\u0631\u0628\u0627\u0621 \u062a\u0634\u063a\u064a\u0644: 500<\/li>\n\n\n\n<li>\u062a\u0639\u0628\u0626\u0629 \u0648\u0646\u0642\u0644: 400<br><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0645\u062a\u063a\u064a\u0631 = 4,800<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 (\u0644\u0646\u0641\u0633 \u0627\u0644\u062f\u0648\u0631\u0629)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0625\u064a\u062c\u0627\u0631\/\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0631\u0636 (\u062d\u0635\u0629 \u0627\u0644\u062f\u0648\u0631\u0629): 800<\/li>\n\n\n\n<li>\u0635\u064a\u0627\u0646\u0629 \u0623\u0633\u0627\u0633\u064a\u0629: 200<\/li>\n\n\n\n<li>\u0625\u0647\u0644\u0627\u0643 \u0628\u064a\u062a \u0628\u0644\u0627\u0633\u062a\u064a\u0643\u064a\/\u0645\u0639\u062f\u0627\u062a (\u062d\u0635\u0629 \u0627\u0644\u062f\u0648\u0631\u0629): 500<br><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u062b\u0627\u0628\u062a = 1,500<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u0625\u0630\u0646<\/strong>:<br>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0643\u064a\u0644\u0648 = (4,800 + 1,500) \u00f7 4,000<br>= 6,300 \u00f7 4,000 = <strong>1.575<\/strong><br>\u0623\u064a <strong>1.58<\/strong> \u062a\u0642\u0631\u064a\u0628\u064b\u0627 (\u0639\u0645\u0644\u0629\/\u0643\u063a).<\/p>\n\n\n\n<p><strong>\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a<\/strong> \u0633\u0639\u0631 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0642\u0631\u064a\u0628 \u0645\u0646 1.58.<br><strong>\u0623\u0645\u0627 \u0625\u0630\u0627<\/strong> \u0623\u0631\u062f\u062a \u0647\u0627\u0645\u0634 \u0631\u0628\u062d 20%:<br>\u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641 \u2248 1.58 \u00d7 1.20 = <strong>1.90<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4) \u0645\u062b\u0627\u0644 \u062a\u0637\u0628\u064a\u0642\u064a: \u0627\u0644\u062d\u0644\u064a\u0628 (\u0634\u0647\u0631\u064a\u064b\u0627)<\/h2>\n\n\n\n<p>\u0627\u0641\u062a\u0631\u0636 \u0623\u0646 \u0627\u0644\u0645\u0632\u0631\u0639\u0629 \u0623\u0646\u062a\u062c\u062a <strong>3,600 \u0643\u063a \u062d\u0644\u064a\u0628<\/strong> \u062e\u0644\u0627\u0644 \u0634\u0647\u0631.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 (\u0634\u0647\u0631)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0623\u0639\u0644\u0627\u0641 \u0645\u0631\u0643\u0632\u0629 \u0648\u062e\u0634\u0646\u0629: 12,000<\/li>\n\n\n\n<li>\u0623\u062f\u0648\u064a\u0629 \u0648\u0645\u0643\u0645\u0644\u0627\u062a: 700<\/li>\n\n\n\n<li>\u0645\u0648\u0627\u062f \u062a\u0646\u0638\u064a\u0641 \u0648\u0645\u0633\u062a\u0647\u0644\u0643\u0627\u062a \u062d\u0644\u0627\u0628\u0629: 300<\/li>\n\n\n\n<li>\u0643\u0647\u0631\u0628\u0627\u0621 \u062a\u0634\u063a\u064a\u0644 \u0648\u062a\u0628\u0631\u064a\u062f: 600<\/li>\n\n\n\n<li>\u0639\u0645\u0627\u0644\u0629 \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u062d\u0644\u064a\u0628 (\u0625\u0646 \u0648\u062c\u062f\u062a): 1,200<br><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0645\u062a\u063a\u064a\u0631 = 14,800<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 (\u0634\u0647\u0631)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0631\u0648\u0627\u062a\u0628 \u062b\u0627\u0628\u062a\u0629\/\u0625\u062f\u0627\u0631\u0629: 1,500<\/li>\n\n\n\n<li>\u0625\u064a\u062c\u0627\u0631\/\u0642\u0633\u0637 \u0645\u0646\u0634\u0622\u062a: 1,000<\/li>\n\n\n\n<li>\u0625\u0647\u0644\u0627\u0643 \u062d\u0644\u0627\u0628\u0629 \u0648\u062e\u0632\u0627\u0646 \u062a\u0628\u0631\u064a\u062f: 800<\/li>\n\n\n\n<li>\u0635\u064a\u0627\u0646\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0648\u062a\u0623\u0645\u064a\u0646: 400<br><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u062b\u0627\u0628\u062a = 3,700<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u0625\u0630\u0646<\/strong>:<br>\u062a\u0643\u0644\u0641\u0629 \u0643\u063a \u0627\u0644\u062d\u0644\u064a\u0628 = (14,800 + 3,700) \u00f7 3,600<br>= 18,500 \u00f7 3,600 = <strong>5.14<\/strong> (\u0639\u0645\u0644\u0629\/\u0643\u063a)<\/p>\n\n\n\n<p><strong>\u0648\u0644\u0647\u0630\u0627 \u0627\u0644\u0633\u0628\u0628<\/strong> \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0634\u0647\u0631\u064a \u0645\u0647\u0645 \u0644\u0644\u062d\u0644\u064a\u0628\u061b \u0644\u0623\u0646 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0639\u0644\u0641 \u062a\u062a\u063a\u064a\u0631 \u0628\u0633\u0631\u0639\u0629\u060c <strong>\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a<\/strong> \u064a\u062c\u0628 \u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0631\u0642\u0645 \u062f\u0648\u0631\u064a\u064b\u0627.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5) \u0645\u062b\u0627\u0644 \u062a\u0637\u0628\u064a\u0642\u064a: \u0627\u0644\u0628\u064a\u0636 (\u0634\u0647\u0631\u064a\u064b\u0627)<\/h2>\n\n\n\n<p>\u0627\u0641\u062a\u0631\u0636 \u0623\u0646\u0643 \u0628\u0639\u062a <strong>2,400 \u0643\u063a \u0628\u064a\u0636<\/strong> \u062e\u0644\u0627\u0644 \u0634\u0647\u0631.<br>(\u062a\u0642\u0631\u064a\u0628\u064b\u0627: \u0627\u0644\u0628\u064a\u0636\u0629 ~ 60 \u063a\u060c \u0623\u064a 40,000 \u0628\u064a\u0636\u0629 \u2248 2,400 \u0643\u063a).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 (\u0634\u0647\u0631)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0639\u0644\u0641 \u062f\u062c\u0627\u062c \u0628\u064a\u0627\u0636: 9,500<\/li>\n\n\n\n<li>\u0623\u062f\u0648\u064a\u0629 \u0648\u0644\u0642\u0627\u062d\u0627\u062a: 350<\/li>\n\n\n\n<li>\u0641\u0631\u0634\u0629\/\u0645\u0633\u062a\u0647\u0644\u0643\u0627\u062a: 200<\/li>\n\n\n\n<li>\u0643\u0631\u062a\u0648\u0646\/\u062a\u063a\u0644\u064a\u0641: 450<\/li>\n\n\n\n<li>\u0643\u0647\u0631\u0628\u0627\u0621 \u0648\u0625\u0636\u0627\u0621\u0629: 500<br><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0645\u062a\u063a\u064a\u0631 = 11,000<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 (\u0634\u0647\u0631)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0623\u0642\u0641\u0627\u0635\/\u0627\u0644\u062d\u0638\u064a\u0631\u0629: 900<\/li>\n\n\n\n<li>\u0631\u0648\u0627\u062a\u0628 \u062b\u0627\u0628\u062a\u0629: 900<\/li>\n\n\n\n<li>\u0635\u064a\u0627\u0646\u0629 \u0623\u0633\u0627\u0633\u064a\u0629: 200<br><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u062b\u0627\u0628\u062a = 2,000<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u0625\u0630\u0646<\/strong>:<br>\u062a\u0643\u0644\u0641\u0629 \u0643\u063a \u0627\u0644\u0628\u064a\u0636 = (11,000 + 2,000) \u00f7 2,400<br>= 13,000 \u00f7 2,400 = <strong>5.42<\/strong> (\u0639\u0645\u0644\u0629\/\u0643\u063a)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6) \u0646\u0645\u0648\u0630\u062c \u062c\u062f\u0648\u0644 \u062c\u0627\u0647\u0632 (\u0627\u0646\u0633\u062e\u0647 \u0625\u0644\u0649 Excel \u0623\u0648 Google Sheets)<\/h2>\n\n\n\n<p><strong>\u0646\u0635\u064a\u062d\u0629:<\/strong> \u0627\u062c\u0639\u0644 \u0644\u0643\u0644 \u0645\u0646\u062a\u062c \u0635\u0641\u062d\u0629 \u0645\u0633\u062a\u0642\u0644\u0629. <strong>\u062b\u0645<\/strong> \u0633\u062c\u0651\u0644 \u0643\u0644 \u0634\u0647\u0631\/\u062f\u0648\u0631\u0629 \u0641\u064a \u0635\u0641 \u062c\u062f\u064a\u062f. <strong>\u0648\u0628\u0630\u0644\u0643<\/strong> \u062a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0633\u0647\u0648\u0644\u0629.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0627\u0644\u0628\u0646\u062f<\/th><th>\u0627\u0644\u0646\u0648\u0639<\/th><th>\u0627\u0644\u0643\u0645\u064a\u0629<\/th><th>\u0633\u0639\u0631 \u0627\u0644\u0648\u062d\u062f\u0629<\/th><th>\u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/th><th>\u0645\u0644\u0627\u062d\u0638\u0627\u062a<\/th><\/tr><\/thead><tbody><tr><td>\u0628\u0630\u0648\u0631\/\u0634\u062a\u0644\u0627\u062a<\/td><td>\u0645\u062a\u063a\u064a\u0631<\/td><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>\u0623\u0633\u0645\u062f\u0629<\/td><td>\u0645\u062a\u063a\u064a\u0631<\/td><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>\u0623\u0639\u0644\u0627\u0641<\/td><td>\u0645\u062a\u063a\u064a\u0631<\/td><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>\u0623\u062f\u0648\u064a\u0629\/\u0628\u064a\u0637\u0631\u064a<\/td><td>\u0645\u062a\u063a\u064a\u0631<\/td><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>\u0645\u0627\u0621\/\u0643\u0647\u0631\u0628\u0627\u0621 \u062a\u0634\u063a\u064a\u0644<\/td><td>\u0645\u062a\u063a\u064a\u0631<\/td><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>\u062a\u0639\u0628\u0626\u0629\/\u0646\u0642\u0644<\/td><td>\u0645\u062a\u063a\u064a\u0631<\/td><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>\u0639\u0645\u0627\u0644\u0629 \u0645\u0648\u0633\u0645\u064a\u0629<\/td><td>\u0645\u062a\u063a\u064a\u0631<\/td><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>\u0625\u064a\u062c\u0627\u0631\/\u0642\u0633\u0637<\/td><td>\u062b\u0627\u0628\u062a<\/td><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>\u0631\u0648\u0627\u062a\u0628 \u062b\u0627\u0628\u062a\u0629<\/td><td>\u062b\u0627\u0628\u062a<\/td><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>\u0635\u064a\u0627\u0646\u0629 \u0623\u0633\u0627\u0633\u064a\u0629<\/td><td>\u062b\u0627\u0628\u062a<\/td><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>\u0625\u0647\u0644\u0627\u0643 \u0645\u0639\u062f\u0627\u062a\/\u0645\u0646\u0634\u0622\u062a<\/td><td>\u062b\u0627\u0628\u062a<\/td><td><\/td><td><\/td><td><\/td><td>\u0627\u0644\u0642\u064a\u0645\u0629 \u00f7 \u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0629 \u00f7 12<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u0648\u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629<\/strong> \u0636\u0639 \u0647\u0630\u0647 \u0627\u0644\u062e\u0644\u0627\u0635\u0629 \u062a\u062d\u062a \u0627\u0644\u062c\u062f\u0648\u0644:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u062a\u063a\u064a\u0631<\/li>\n\n\n\n<li>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062b\u0627\u0628\u062a<\/li>\n\n\n\n<li>\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0642\u0627\u0628\u0644 \u0644\u0644\u0628\u064a\u0639 (\u0643\u063a)<\/li>\n\n\n\n<li>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0643\u064a\u0644\u0648 = (\u0627\u0644\u0645\u062a\u063a\u064a\u0631 + \u0627\u0644\u062b\u0627\u0628\u062a) \u00f7 \u0627\u0644\u0625\u0646\u062a\u0627\u062c<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">7) \u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629 \u062a\u0642\u0644\u0644 \u062f\u0642\u0629 \u0627\u0644\u062d\u0633\u0627\u0628<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0642\u0628\u0644 \u0627\u0644\u0641\u0627\u0642\u062f: <strong>\u0627\u0644\u0635\u062d\u064a\u062d<\/strong> \u0647\u0648 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0642\u0627\u0628\u0644 \u0644\u0644\u0628\u064a\u0639.<\/li>\n\n\n\n<li>\u0646\u0633\u064a\u0627\u0646 \u0627\u0644\u0625\u0647\u0644\u0627\u0643: <strong>\u0644\u0623\u0646<\/strong> \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u062a\u0633\u062a\u0647\u0644\u0643 \u0645\u0639 \u0627\u0644\u0648\u0642\u062a \u062d\u062a\u0649 \u0644\u0648 \u0644\u0645 \u062a\u062f\u0641\u0639 \u062b\u0645\u0646\u0647\u0627 \u0643\u0644 \u0634\u0647\u0631.<\/li>\n\n\n\n<li>\u062e\u0644\u0637 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0628\u064a\u062a \u0645\u0639 \u0627\u0644\u0645\u0632\u0631\u0639\u0629: <strong>\u0644\u0647\u0630\u0627<\/strong> \u0627\u0641\u0635\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0642\u062f\u0631 \u0627\u0644\u0625\u0645\u0643\u0627\u0646.<\/li>\n\n\n\n<li>\u0639\u062f\u0645 \u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0623\u0631\u0642\u0627\u0645: <strong>\u062e\u0635\u0648\u0635\u064b\u0627<\/strong> \u0641\u064a \u0627\u0644\u062d\u0644\u064a\u0628 \u0648\u0627\u0644\u0628\u064a\u0636 \u0628\u0633\u0628\u0628 \u062a\u063a\u064a\u0631 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0639\u0644\u0641 \u0648\u0627\u0644\u0637\u0627\u0642\u0629.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">\u062e\u0627\u062a\u0645\u0629 \u0639\u0645\u0644\u064a\u0629<\/h2>\n\n\n\n<p>\u0625\u0630\u0627 \u0637\u0628\u0642\u062a \u0647\u0630\u0627 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629\u060c <strong>\u0641\u063a\u0627\u0644\u0628\u064b\u0627<\/strong> \u0633\u062a\u0643\u062a\u0634\u0641 \u0623\u064a\u0646 \u062a\u0631\u062a\u0641\u0639 \u0627\u0644\u062a\u0643\u0644\u0641\u0629: \u0627\u0644\u0639\u0644\u0641\u060c \u0623\u0648 \u0627\u0644\u062a\u0639\u0628\u0626\u0629\u060c \u0623\u0648 \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621\u060c \u0623\u0648 \u0627\u0644\u0639\u0645\u0627\u0644\u0629. <strong>\u0643\u0645\u0627<\/strong> \u0633\u062a\u0639\u0631\u0641 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0627\u0644\u0630\u064a \u0644\u0627 \u064a\u062c\u0648\u0632 \u0623\u0646 \u062a\u0628\u064a\u0639 \u062a\u062d\u062a\u0647. <strong>\u0648\u0623\u062e\u064a\u0631\u064b\u0627<\/strong> \u0633\u062a\u0636\u0639 \u0647\u062f\u0641 \u0631\u0628\u062d \u0648\u0627\u0642\u0639\u064a \u0628\u062f\u0644 \u0627\u0644\u062a\u062e\u0645\u064a\u0646.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0645\u0639\u0631\u0641\u0629 \u062a\u0643\u0644\u0641\u0629 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0643\u064a\u0644\u0648 \u0647\u064a \u0623\u0633\u0631\u0639 \u0637\u0631\u064a\u0642 \u0644\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631 \u0635\u062d\u064a\u062d \u0641\u064a \u0627\u0644\u0645\u0632\u0631\u0639\u0629. \u0641\u0628\u0628\u0633\u0627\u0637\u0629 \u0633\u062a\u0639\u0631\u0641 \u0647\u0644 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0630\u064a \u062a\u0628\u064a\u0639 \u0628\u0647 \u064a\u063a\u0637\u064a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0623\u0645 \u0644\u0627. \u0625\u0636\u0627\u0641\u0629\u064b \u0625\u0644\u0649 \u0630\u0644\u0643 \u0633\u062a\u062a\u0645\u0643\u0646 \u0645\u0646 \u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0623\u0648 \u062e\u0641\u0636 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641. \u0648\u0627\u0644\u0623\u0647\u0645 \u0645\u0646 \u0630\u0644\u0643 \u0623\u0646\u0643 \u0633\u062a\u0639\u0631\u0641 \u201c\u0633\u0639\u0631 \u0627\u0644\u062a\u0639\u0627\u062f\u0644\u201d\u060c \u0623\u064a \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0630\u064a \u0625\u0630\u0627 \u0646\u0632\u0644\u062a \u062a\u062d\u062a\u0647 \u062a\u0628\u062f\u0623 \u0627\u0644\u062e\u0633\u0627\u0631\u0629. \u0648\u0644\u062d\u0633\u0646 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":870,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20,23],"tags":[53,559,347,2213,4432,59,4435,4431,168,4426,4429,51,129,44,4434,4433,4427,4424,4425,4436,2800,128,2811,4428,2238,28,120,137,4430,4437],"class_list":["post-869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability-environment","category-planning-resource-management","tag-53","tag-559","tag-347","tag-2213","tag-4432","tag-59","tag-4435","tag-4431","tag-168","tag-4426","tag-4429","tag-51","tag-129","tag-44","tag-4434","tag-4433","tag-4427","tag-4424","tag-4425","tag-4436","tag-2800","tag-128","tag-2811","tag-4428","tag-2238","tag-28","tag-120","tag-137","tag-4430","tag-4437"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ 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