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Engineering management
1.
Subject: Engineering Management
ﺍﻟﻤﻭﻀﻭﻉ:ﻫﻨﺩﺴﻴﺔ ﺇﺩﺍﺭﺓ ﺍﻟﺴﺎﻋﺎﺕﺍﻷﺴﺒﻭﻋﻴﺔ:ﻨﻅﺭﻱ:2Weekly Hours :Theoretical: 2 Tutorial: ﻤﻨﺎﻗﺸﺔ: Experimental: ﻋﻤﻠﻲ: UNITS: 4 ﺍﻟﻭﺤﺩﺍﺕ ﻋﺩﺩ:4 week Contents ﺍﻟﻤﺤﺘﻭﻴﺎﺕ ﺍﻷﺴﺒﻭﻉ 1. Concepts and objectives of Engineering Management ﻣﻔﺎهﻴﻢوأهﺪافاﻹدارةاﻟﻬﻨﺪﺳﻴﺔ 1. 2. Technical and economic studies for project feasibility. اﻟﺪواﻻﻗﺘﺼﺎدﻳﺔ اﻟﻔﻨﻴﺔ راﺳﺎتﻟﺠﺪوى اﻟﻤﺸﺎرﻳﻊ 2. 3. Plant performance appraisal. ﺗﻘﻴﻴﻢأداءاﻟﻤﺼﺎﻧﻊ 3. 4. Administrative and production organization of industrial enterprises اﻟﺘﻨﻈﻴﻢاﻟﺪاريواﻹﻧﺘﺎﺟﻲﻟﻤﻨﺸﺂتﺻﻨﺎﻋﻴﺔ 4. 5. Using operation research in production. ﻓﻲ اﻟﻌﻤﻠﻴﺎت ﺑﺤﻮث اﺳﺘﺨﺪاماﻹﻧﺘﺎج 5. 6. Linear programming. اﻟﺨﻄﻴﺔ اﻟﺒﺮﻣﺠﺔ 6. 7. Graphical method. اﻟﺒﻴﺎﻧﻴﺔ اﻟﻄﺮﻳﻘﺔ 7. 8. Algebraic method. اﻟﺠﺒﺮﻳﺔ اﻟﻄﺮﻳﻘﺔ 8. 9. Simplex method. اﻟﻤﺒﺴﻄﺔ اﻟﻄﺮﻳﻘﺔ 9. 10. Allocation of resources. اﻟﻤﻮارد ﺗﺨﺼﻴﺺ 10. 11. Quality Control and production inspection method. اﻟﻨﻮﻋﻴﺔ اﻟﺴﻴﻄﺮةﻓﺤﺺ وﻃﺮقاﻹﻧﺘﺎج 11. 12. Industrial costs and controllable cost techniques. ﻋﻠﻴﻬﺎ اﻟﺴﻴﻄﺮة وأﺳﺎﻟﻴﺐ اﻟﺼﻨﺎﻋﻴﺔ اﻟﺘﻜﺎﻟﻴﻒ 12. 13. Time measurement studies for production operations. اﻟﻮﻗ دراﺳﺔﻟﻠﻌﻤﻠﻴﺎت ﺖاﻹﻧﺘﺎﺟﻴﺔ 13. 14. Introduction Time studies for production operations. اﻹﻧﺘﺎﺟﻴﺔ ﻟﻠﻌﻤﻠﻴﺎت اﻟﺰﻣﻦ ﺣﺴﺎب 14. 15. Method Time studies for production operations. ﻃﺮقاﻹﻧﺘﺎﺟﻴﺔ ﻟﻠﻌﻤﻠﻴﺎت اﻟﺰﻣﻦ ﺣﺴﺎب 15. 16. Construction of technological paths. اﻟ رﺳﻢاﻟﺘﻜﻨﻮﻟﻮﺟﻴﺔ ﻤﺴﺎﻟﻚ 16. 17. Internal plant layout. ﻟﻠﻤﺼﻨﻊ اﻟﺪاﺧﻠﻲ اﻟﺘﺨﻄﻴﻂ 17. 18. Productivity, measurement method, techniques اﻹﻧﺘﺎﺟﻴﺔ،ﻗﻴﺎﺳﻬﺎ ﻃﺮقأﺳﺎﻟﻴﺒﻬﺎ ، 18. 19. Maintenance. اﻟﺼﻴﺎﻧﺔ 19. 20. Replacement. اﻻﺳﺘﺒﺪال .20 21. Introduction to Inventory Control ﻣﻘﺪﻣﺔاﻟﺨﺰﻳﻦ ﻋﻠﻰ اﻟﺴﻴﻄﺮة 21. 22. Method of Inventory Control ﻃﺮقاﻟﺨﺰﻳﻦ ﻋﻠﻰ اﻟﺴﻴﻄﺮة 22. 23. Type of Inventory Control أﻧﻮاعاﻟﺨﺰﻳﻦ ﻋﻠﻰ اﻟﺴﻴﻄﺮة 23. 24. Selection of plant location. اﺧﺘﻴﺎراﻟﻤﺼﻨﻊ ﻣﻮﻗﻊ 24. 25. Introduction to Floating planning for raw materials. ﺗﺨﻄﻴﻂاﻷوﻟﻴﺔ ﻟﻠﻤﻮاد اﻟﺘﺪاول 25. 26. Method of Floating planning for raw materials. ﻃﺮقﺗﺨﻄﻴﻂاﻷوﻟﻴﺔ ﻟﻠﻤﻮاد اﻟﺘﺪاول 26. 27. Floating planning for semi-manufacture product. ﺗﺨﻄﻴﻂﻣﺼﻨﻌﺔ اﻟﻨﺼﻒ ﻟﻠﻤﻮاد اﻟﺘﺪاول 27. 28. Floating planning for manufacture product. ﺗﺨﻄﻴﻂﻟﻠﻤﻮاد اﻟﺘﺪاولاﻟﺼﻨﻊ ﺗﺎﻣﺔ 28. 29. Applications ﺗﻄﺒﻴﻘﺎت 29. 30. Applications ﺗﻄﺒﻴﻘﺎت 30.
2.
اﻟﻤﻮﺿﻮع:اﻟﺼﻨﺎﻋﻴﺔ اﻟﻬﻨﺪﺳﺔاﻟﻤﺎدة ﻣﺪرس:د.ﻧﺎﺳـﻲ
ﺟـﻮرج ﻧﺒﻴـﻞاﻟﻮﺣﺪات ﻋﺪد:4 اﻟﻤﻨﻬﺠﻴﺔ اﻟﻜﺘﺐ:1(د.اﻟﻤﺎﻟﻚ ﻋﺒﺪ ﻋﺎدل"اﻟﺼﻨﺎﻋﺒﺔ اﻟﻬﻨﺪﺳﺔ"–ﻟﻠ اﻟﻜﺘﺐ دارواﻟﻨﺸﺮ ﻄﺒﺎﻋﺔ-اﻟﺒﺼﺮة ﺟﺎﻣﻌﺔ-اﻷوﻟﻰ اﻟﻄﺒﻌﺔ2000. 2(د.د ، اﻟﻌﺎﻧﻲ ﺧﻠﻴﻞ.د ، اﻟﻘﺰاز إﺑﺮاهﻴﻢ إﺳﻤﺎﻋﻴﻞ.آﻮرﻳﺎل اﻟﻤﺎﻟﻚ ﻋﺒﺪ ﻋﺎدل"اﻷﻳﺰو وﻣﺘﻄﻠﺒﺎت اﻟﺸﺎﻣﻠﺔ اﻟﺠﻮدة إدارة2000:9001"اﻷوﻟﻰ اﻟﻄﺒﻌﺔ2001،ﻣﻄﺒﻌﺔ اﻷﺷﻘﺮ-ﺑﻐﺪاد. 3) Hamdy A. Taha " Operations Research : an introduction" 6th edition ( 1997), Prentice-Hall. 4) Prem Kumar Gupta and D.S. Hira " Operations Research : an introduction" 2nd edition (1989) S. Chand & Company LTD, NewDelhi . 5) Charles E. Ebeling "An Introduction to Reliability and Maintainability Engineering " (1997) , McGraw-Hill. اﻟﻤﺴﺎﻋﺪة اﻟﻜﺘﺐ:1(د.ﺑﻜﺮ ﻣﺎزنوأﺧﺮون ﻋﺎدل"اﻟﻌﻤﻠﻴﺎت ﺑﺤﻮثاﻟﻬﻨﺪﺳﻴﺔ ﻟﻺدارة"اﻟﻤﻮﺻﻞ ﺟﺎﻣﻌﺔ1986. 2) Phillips,D.T.;Ravindran,A.;Solberg ,J." Operations Research : Principles and Practice " (1976) John Wiley. اﻹﺳﺒﻮﻋﻴﺔ اﻟﺴﺎﻋﺎت:اﻟﻨﻈﺮي:2اﻟﻌﻤﻠﻲ:ﻣﻨﺎﻗﺸﺔ ـــــــ:ـــــــــ. اﻹﺳﺒﻮعاﻟﺼﻔﺤﺔاﻟﻔﺼﻞاﻟﻤﺤﺎﺿﺮة ﻋﻨﻮاناﻟﻤﺤﺎﺿﺮة ﻣﺨﺘﺼﺮ 11–7اﻷولاﻟﺼﻨﺎﻋﻴﺔ اﻟﻬﻨﺪﺳﺔ وأهﺪاف ﻣﻔﺎهﻴﻢ.وأهﺪاﻓﻬﺎ اﻟﻬﻨﺪﺳﻴﺔ اﻹدارة ﻣﻦ آﻔﺮع اﻟﺼﻨﺎﻋﻴﺔ اﻟﻬﻨﺪﺳﺔ ﺑﻤﻔﻬﻮم ﺗﻌﺮﻳﻔﻴﺔ. 28–12اﻟﺜﺎﻧﻲاﻟﺪراﺳﺎتﻟﺠﺪوى واﻹﻗﺘﺼﺎدﻳﺔ اﻟﻔﻨﻴﺔ اﻟﺼﻨﺎﻋﻴﺔ اﻟﻤﺸﺎرﻳﻊ. اﻹﻧﺘﺎج ﺗﻜﺎﻟﻴﻒ دراﺳﺔ ﺗﺘﻀﻤﻦ)واﻟﺜﺎﺑﺘﺔ اﻟﻤﺘﻐﻴﺮة(اﻟﻤﺸﺮوع ﻟﺮﺑﺤﻴﺔ اﻟﻤﺌﻮﻳﺔ اﻟﻨﺴﺒﺔ وإﺳﺘﺨﺪام إﻃﻔﺎء وﻣﺪة اﻷﻣﺎن ﻟﺤﺪ اﻟﻤﺌﻮﻳﺔ واﻟﻨﺴﺒﺔ اﻟﺘﻌﺎدل ﻧﻘﻄﺔ وﻗﻴﻤﺔ وﺣﺠﻢ)إﺳﺘﺮداد(اﻟﻤﺸﺮوع اﻟﻤﺴﺘﺜﻤﺮ ﻟﻠﺮأﺳﻤﺎل. 312–16اﻟﺜﺎﻧﻲﺗﻜﺎاﻹﻧﺘﺎج ﻟﻴﻒ.اﻹﻧﺘﺎج وﺣﺠﻢ واﻟﺮﺑﺢ اﻟﻜﻠﻔﺔ ﺑﻴﻦ واﻟﻌﻼﻗﺔ اﻟﺘﻌﺎدل ﻧﻘﻄﺔ ﺗﺤﻠﻴﻞ. 417–20اﻟﺜﺎﻧﻲاﻹﻧﺘﺎﺟﻴﺔ.ﻗﻴﺎﺳﻬﺎ وﻃﺮق اﻹﻧﺘﺎﺟﻴﺔ أﻧﻮاع)اﻟﻨﻘﺪﻳﺔ واﻟﻄﺮﻳﻘﺔ اﻟﺘﺤﻮﻳﻞ ﻣﻌﺎﻣﻞ ﻃﺮﻳﻘﺔ(زﻳﺎدﺗﻬﺎ وأﺳﺎﻟﻴﺐ. 521–25اﻟﺜﺎﻧﻲاﻟﻌﻤﻞ دراﺳﺔ.اﻟﻌ دراﺳﺔ ﻓﻮاﺋﺪاﻟﻘﻴﺎﺳﻲ اﻟﻮﻗﺖ وﺗﺤﺪﻳﺪ اﻟﻌﻤﻞ ﻣﺤﺘﻮى ﻗﻴﺎس و اﻟﺮﺋﻴﺴﻴﺔ وﺧﻄﻮاﺗﻬﺎ ﻤﻞ. 629–36اﻟﺜﺎﻟﺚﻟﻤﻨﺸﺄة واﻟﺘﻜﻨﻮﻟﻮﺟﻲ اإداري اﻟﺘﻨﻈﻴﻢ ﺻﻨﺎﻋﻴﺔ. واﻟﻤﺴﺘﻮﻳﺎت اﻟﺘﻨﻈﻴﻤﺎت أﻧﻮاعاﻹﻧﺘﺎج ودورة وأﻧﻮاﻋﻪ اﻟﺘﻜﻨﻮﻟﻮﺟﻲ اﻟﺘﻨﻈﻴﻢ و اﻟﻤﻨﺎﻇﺮة اﻹدارﻳﺔ. 7ﻓﻴﻤ اﻟﻄﻠﺒﺔ ﻗﺒﻞ ﻣﻦ ﺗﻘﺪم ﺗﻘﺎرﻳﺮ ﻣﻨﺎﻗﺸﺔاﻷول اﻟﺒﺎب ﻳﺨﺺ ﺎ)اﻟﺜﺎﻟﺚ و واﻟﺜﺎﻧﻲ اﻷول اﻟﻔﺼﻮل(إﺧﺘﺒﺎر ﻣﻊ. 838–46اﻟﺮاﺑﻊوﺻﻴﻐﻬﺎ اﻟﺨﻄﻴﺔ ﻟﻠﺒﺮﻣﺠﺔ اﻷﺳﺎﺳﻴﺔ اﻟﻤﺴﺘﻠﺰﻣﺎت)اﻟﻘﻴﺎﺳﻴﺔ و اﻟﻘﺎﻧﻮﻧﻴﺔ ، اﻟﻌﺎﻣﺔ(اﻟﺘﺤﻮﻳﻞ وآﻴﻔﻴﺔ رﻳ اﻟﻨﻤﻮذج ﺻﻴﺎﻏﺔ وآﻴﻔﻴﺔ ﺑﻴﻨﻬﻤﺎًﺎﺎﺿﻴًﺎرﻳﺎﺿﻴ اﻟﻨﻤﻮذج ﺣﻞ و. 947–52اﻟﺮاﺑﻊ أﻹﻧﺘﺎج ﻓﻲ اﻟﻌﻤﻠﻴﺎت ﺑﺤﻮث إﺳﺘﺨﺪام/ اﻟﺨﻄﻴﺔ اﻟﺒﺮﻣﺠﺔ. اﻟﺮﻳﺎﺿﻲ اﻟﻨﻤﻮذج ﺣﻞﺑﺎﻟﻄﺮقSimplexوM- techniqueو2- phase. 1056–58اﻟﺨﺎﻣﺲﺑﺈﺳﺘﺨﺪام اﻷوﻟﻲ اﻟﺤﻞ إﻳﺠﺎد وآﻴﻔﻴﺔ اﻟﺨﻄﻴﺔ اﻟﺒﺮﻣﺠﺔ ﻧﻤﺎذج ﻣﻦ ﺧﺎﺻﺔ آﺤﺎﻟﺔ اﻟﻤﺸﻜﻠﺔ ﺗﻌﺮﻳﻒ ،اﻟﻐﺮﺑﻲ اﻟﺸﻤﺎﻟﻲ اﻟﺮآﻦ ﻃﺮق، آﻠﻔﺔ اﻷﻗﻞVAMوRAM. 1159–67اﻟﺨﺎﻣﺲ اﻟﻨﻘﻞ ﻣﺸﻜﻠﺔ ﻧﻤﻮذج اﻟﻄﺮﻳﻘﺘﻴﻦ ﺑﺈﺣﺪى اﻷوﻟﻲ اﻟﺤﻞ وﺗﺤﺴﻴﻦ إﺧﺘﺒﺎر:Stepping stoneأوMultipliersﻟﻠﻮﺻﻮل اﻷﻣﺜﻞ ﻟﻠﺤﻞ. 1268–74اﻟﺨﺎﻣﺲاﻟﺘﺨﺼﻴﺺ ﻣﺸﻜﻠﺔاﻟﺨﻄﻴﺔ اﻟﺒﺮﻣﺠﺔ ﻧﻤﺎذج ﻣﻦ ﺧﺎﺻﺔ آﺤﺎﻟﺔ اﻟﻤﺸﻜﻠﺔ ﺗﻌﺮﻳﻒﺣﺎﻟﺘﻲ ﻓﻲ اﻷﻣﺜﻞ اﻟﺤﻞ إﻳﺠﺎد وآﻴﻔﻴﺔ اﻟﺰﻣﻦ أو اﻟﻜﻠﻔﺔ ﺗﻘﻠﻴﻞ أو أواﻹﻳﺮاد اﻟﺮﺑﺢ ﺗﻌﻈﻴﻢ.
3.
1375–81اﻟﺴﺎدساﻟﺤﺮج اﻟﻤﺴﺎر وإﻳﺠﺎد
رﺳﻤﻬﺎ وآﻴﻔﻴﺔ اﻟﺸﺒﻜﻴﺔ ﺑﺎﻟﻤﺨﻄﻄﺎت ﺗﻌﺮﻳﻒC.P.وأﺳﻠﻮب اﻟﺤﺮج واﻟﻮﻗﺖ اﻟﺒﺮاﻣﺞ وﻣﺮاﺟﻌﺔ ﺗﻘﻴﻴﻢPERT. 1481–88اﻟﺴﺎدس اﻟﺸﺒﻜﻴﺔ اﻟﻤﺨﻄﻄﺎت اﻟﺸﺒﻜﻴﺔ اﻟﻤﺨﻄﻄﺎت وﺗﺒﻄﻲء ﺗﻌﺠﻴﻞ)وآﻠﻔﺔ زﻣﻦ أﻗﻞ إﻳﺠﺎداﻟﻤﺸﺮوع ﻟﺘﻨﻔﻴﺬ ﻣﻤﻜﻨﺘﻴﻦ(. 1589-94اﻟﺴﺎﺑﻊوإﻧﺠﺎز اﻟﺘﺘﺎﺑﻊ ﻧﻤﺎذج ﺗﻌﺮﻳﻒnﺗﺸﻐﻴﻞ وﻗﺖ أﻗﺼﺮ وإﻳﺠﺎد ، واﺣﺪة ﻣﺎآﻨﺔ ﻋﻠﻰ اﻟﻤﻬﺎم ﻣﻦS.P.T. ﺗﺸﻐﻴﻞ وﻗﺖ أﻃﻮل وآﺬﻟﻚL.P.T.وإﻧﺠﺎز ،nﻣﺎآ ﻋﻠﻰ اﻟﻤﻬﺎم ﻣﻦإﻧﺠﺎز و ، ﻨﺘﻴﻦnاﻟﻤﻬﺎم ﻣﻦ ﻣﻜﺎﺋﻦ ﺛﻼﺛﺔ ﻋﻠﻰ. 1694–99اﻟﺴﺎﺑﻊ اﻟﺘﺘﺎﺑﻊ ﻧﻤﺎذج إﻧﺠﺎزnﻋﻠﻰ اﻟﻤﻬﺎم ﻣﻦmوإﻧﺠﺎز ،اﻟﻤﻜﺎﺋﻦ ﻣﻦnذات ورﺷﺔ ﻓﻲ ﻣﺎآﻨﺘﻴﻦ ﻋﻠﻰ اﻟﻤﻬﺎم ﻣﻦ ﻣﺨﺘﻠﻔﺔ ﺗﻜﻨﻮﻟﻮﺟﻴﺔ ﻣﺴﺎﻟﻚ)أﻹﻧﺴﻴﺎب ﻋﺸﻮاﺋﻴﺔ.( 17100–104اﻟﺜﺎﻣﻦاﻟﺼﻴﺎﻧﺔ آﻠﻒ دراﺳﺔاﻟﻤﺎآﻨﺔ إﺳﺘﺒﺪال وﻗﺖ ﻹﻳﺠﺎد واﻟﺘﺸﻐﻴﻞاﻟﻔﺮدﻳﺔ اﻟﻜﻠﻔﺔ ﻣﻌﺪل دراﺳﺔ ﻣﻊ ﺳﻴﺎﺳﺔ ﻟﺘﺤﺪﻳﺪ اﻟﻮﺣﺪات ﺟﻤﻴﻊ ﻹﺳﺘﺒﺪال اﻟﺠﻤﺎﻋﻴﺔ اﻟﻜﻠﻔﺔ وﻣﻌﺪل اﻟﻌﺎﻃﻠﺔ اﻟﻮﺣﺪات ﻹﺳﺘﺒﺪال اﻟﻤﺜﻠﻰ اﻹﺳﺘﺒﺪال. 18104–108اﻟﺜﺎﻣﻦ واﻹﺳﺘﺒﺪال اﻟﺼﻴﺎﻧﺔ ﻧﻤﺎذج اﻟﻔﺼﻞ ﺗﻤﺎرﻳﻦ ﺣﻞ ﻣﻊ اﻟﺼﻴﺎﻧﺔ ﻧﻤﻮذج. 19110–114اﻟﺘﺎﺳﻊاﻟﺸﺎﻣﻠﺔ اﻟﺠﻮدة إدارة و اﻟﺠﻮدة)وﻣﺒﺎدﻳﺌﻬﺎ اﻷوﻟﻴﺔ ﻣﺮﺗﻜﺰاﺗﻬﺎ. ( 20115–117اﻟﺘﺎﺳﻊاﻟﺸﺎﻣﻠﺔ اﻟﺠﻮدة إدارة)ﻓﻮاﺋﺪهﺎ و ﺗﻄﺒﻴﻘﻬﺎ ﻣﺮاﺣﻞ و ﻋﻨﺎﺻﺮهﺎ. ( 21117–121اﻟﺘﺎﺳﻊاﻷﻳﺰو ﻣﻔﻬﻮمISO 9000)اﻷ إﻧﺠﺎز إﺳﻠﻮب و ﻣﻮاﺻﻔﺎﺗﻪﻋﻤﺎلاوﻣﺒﺎدﺋﻪ ﻟﺘﻘﻨﻴﺔ. ( 22121–126اﻟﺘﺎﺳﻊ اﻟﺠﻮ إدارةاﻟﺸﺎﻣﻠﺔ دةTQMواﻷﻳﺰو ISO. اﻷﻳﺰو ﻣﻔﻬﻮمISO 9000)ﺗﻄﺒﻴﻘﻪ وﻣﺮاﺣﻞ ﻣﻮاﺻﻔﺎﺗﻪ ﻣﺠﻤﻮﻋﺔ و ﻓﻮاﺋﺪﻩ. ( 23127–131اﻟﻌﺎﺷﺮﻟﻠﻮﺳﻂ اﻟﻨﻮﻋﻴﺔ اﻟﺴﻴﻄﺮة وﻣﺨﻄﻄﺎت واﻟﻌﻴﻨﺎت اﻟﺸﺎﻣﻞ اﻟﻔﺤﺺ وإﺳﻠﻮب اﻟﻨﻮﻋﻴﺔ ﺑﺎﻟﺴﻴﻄﺮة ﺗﻌﺮﻳﻒ واﻟﻤﺪى اﻟﺤﺴﺎﺑﻲ. 24131–138اﻟﻌﺎﺷﺮاﻟﻤﻌﺎﺑﺔ اﻟﻮﺣﺪات وﻟﻨﺴﺒﺔ اﻟﻤﻌﻴﺎري ﻟﻺﻧﺤﺮاف اﻟﻨﻮﻋﻴﺔ اﻟﺴﻴﻄﺮة ﻣﺨﻄﻄﺎت. 25138–146اﻟﻌﺎﺷﺮ اﻟﻨﻮﻋﻴﺔ اﻟﺴﻴﻄﺮة ﺑﺎﻟﻌﻴﻨﺎت واﻟﻔﺤﺺ ، اﻟﺠﻮدة ﻣﺴﺘﻮى)واﻟﻤﺘﻌﺪدة واﻟﺜﻨﺎﺋﻴﺔ اﻷﺣﺎدﻳﺔ. ( 26149–152ﻋﺸﺮ اﻟﺤﺎديزﻣﻦ وﻣﺘﻮﺳﻂ واﻹﺣﺘﻤﺎﻻت اﻟﻌﻄﻞ وداﻟﺔ ، ﺑﺎﻟﻤﻌﻮﻟﻴﺔ ﺗﻌﺮﻳﻒاﻟﻌﻄﻞMTTFﻧﺴﺒﺔ داﻟﺔ ، واﻟﺘﺒﺎﻳﻦ اﻟﻤﺨﺎﻃﺮة. 27152–155ﻋﺸﺮ اﻟﺤﺎديوﻳﺒﻞ وﺗﻮزﻳﻊ اﻷﺳﻴﺔ اﻟﻤﻌﻮﻟﻴﺔ وداﻟﺔ اﻟﺸﺮﻃﻴﺔ اﻟﻤﻌﻮﻟﻴﺔ داﻟﺔWeibulﻟﻠﻤﻌﻮﻟﻴﺔ. 28155–162ﻋﺸﺮ اﻟﺤﺎدياﻟﺘﻮاﻟﻲ ﻋﻠﻰ اﻟﻤﻨﻈﻮﻣﺔ رﺑﻂ)وﻳﺒﻞ وﺗﻮزﻳﻊ اﻷﺳﻲ اﻟﺘﻮزﻳﻊ ﺣﺎﻟﺔ ﻓﻲ(اﻟﺘﻮازي ﻋﻠﻰ اﻟﺮﺑﻂ ،)ﻓﻲ اﻷﺳﻲ اﻟﺘﻮزﻳﻊ ﺣﺎﻟﺔ(اﻟﻤﺨﺘﻠﻂ واﻟﺮﺑﻂ)وﺗﻮاﻟﻲ ﺗﻮازي. ( 29162–170ﻋﺸﺮ اﻟﺤﺎدي اﻟﻤﻌﻮﻟﻴﺔ ﺧﺎرﺟﻴﺔ ﺗﻤﺎرﻳﻦ ﺣﻞ ﻣﻊ وواﻃﻲء ٍِِلﻋﺎ ﺑﻤﺴﺘﻮﻳﻴﻦ ﻓﺎﺋﺾ. 30اﻟﺜﺎﻟﺚ اﻟﺒﺎب ﻳﺨﺺ ﻓﻴﻤﺎ اﻟﻄﻠﺒﺔ ﻗﺒﻞ ﻣﻦ ﺗﻘﺪم ﺗﻘﺎرﻳﺮ ﻣﻨﺎﻗﺸﺔ)اﻟﺘﺎﺳﻊ اﻟﻔﺼﻞ(إﺧﺘﺒﺎر ﻣﻊ.
4.
ﻤﺤﺎﻀﺭﺍﺕ ﻓﻲ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻬﻨﺪﺳﺔ ﻟﻁﻠﺒﺔ ﺍﻟﺮﺍﺑﻌﺔ ﺍﻟﻤﺮﺣﻠﺔ ﻗﺴﻡ
ﻓﻲ ﻭﺍﻟﻤﻌﺪﺍﺕ ﺍﻟﻤﻜﺎﺋﻦ ﻫﻨﺪﺳﺔ ﺍﻟﻔﺭﻭﻉ ﻟﻜﺎﻓﺔ ﻗﺒل ﻤﻥ ﺃﻋﺩﺕ ﺍﻟﺩﻜﺘﻭﺭ ﺍﻟﻤﺴﺎﻋﺩ ﺍﻷﺴﺘﺎﺫ ﻧﺎﺳـﻲ ﺟـﻮﺭﺝ ﻧﺒﻴـﻞ 2008
5.
ﺍﻷﻭﻝ ﺍﻟﺒﺎﺏ ﺍﻹﻧﺘﺎﺟﻴﺔ ﺍﻟﻤﺼﺩﺭ: ﺩ.ﺍﻟﻤﺎﻟﻙ ﻋﺒﺩ
ﻋﺎﺩل"ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻬﻨﺩﺴﺔ"ﻟﻠﻁﺒ ﺍﻟﻜﺘﺏ ﺩﺍﺭﻭﺍﻟﻨﺸﺭ ﺎﻋﺔ/ﺍﻟﺒﺼﺭﺓ ﺠﺎﻤﻌﺔ– ﺍﻷﻭﻟﻰ ﺍﻟﻁﺒﻌﺔ2000. 1
6.
ﺍﻷﻭل ﺍﻟﻔﺼل ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻬﻨﺩﺴﺔ
ﻭﺃﻫﺩﺍﻑ ﻤﻔﺎﻫﻴﻡ ﻀـﻭﺀ ﻭﻓـﻲ ، ﺍﻟﻤﻬﻤـﺔ ﺍﻹﻨﺘـﺎﺝ ﻋﻨﺎﺼﺭ ﺒﻴﻥ ﻤﻥ ﺒﺎﻟﻤﻜﺎﺌﻥ ﺍﻟﻤﺘﻤﺜﻠﺔ ﻭﻭﺴﺎﺌﻠﻪ ﺍﻹﻨﺘﺎﺝ ﺃﺩﻭﺍﺕ ﺘﻌﺘﺒﺭ ﻤﻌﻁﻴﺎﺕﺍﻟﺜﻭﺭﺓﻭﻻ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻟﻤﻜﺎﺌﻥ ﺘﻁﻭﺭﺕ ﺍﻟﺘﺼﻨﻴﻊ ﻋﺎﻟﻡ ﻋﻤﺕ ﺍﻟﺘﻲ ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺔﺒـﺸﻜل ﺘﺘﻁـﻭﺭ ﺘﺯﺍل ﺒﻁﺭﺍﺌـﻕ ﹰﻼﻤﻤـﺎﺜ ﹰﺍﺘﻁـﻭﺭ ﻴﺴﺘﺩﻋﻲ ﻤﻤﺎ ، ﺍﻹﻨﺘﺎﺠﻴﺔ ﻭﺍﻟﻁﺎﻗﺎﺕ ﻭﺍﻟﺩﻗﺔ ﺍﻵﻟﻴﺔ ﻨﺴﺏ ﺤﻴﺙ ﻤﻥ ﻭﻜﺒﻴﺭ ﺴﺭﻴﻊ ﻭﻀﻤﺎﻥ ﻟﻠﻤﻜﺎﺌﻥ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻟﻁﺎﻗﺎﺕ ﺇﺴﺘﻐﻼل ﻤﻥ ﺍﻟﺘﻤﻜﻥ ﺒﻐﻴﺔ ﺍﻹﻨﺘﺎﺝ ﺇﺩﺍﺭﺓ ﻭﻨﻅﻡ ﺍﻟﻌﻤل ﻭﻤﻬﺎﺭﺍﺕ ﺍﻟﺘﺼﻨﻴﻊ ﺘﺼﻨﻴﻌﻪ ﻜﻠﻔﺔ ﻭﺨﻔﺽ ﺠﻭﺩﺘﻪ ﻭﺘﺤﺴﻴﻥ ﺍﻹﻨﺘﺎﺝ ﺯﻴﺎﺩﺓ.ﻓﺘﻁ ﻟﺫﺍﻤـﺭﺍﺩﻑ ﺒﺸﻜل ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻬﻨﺩﺴﺔ ﻨﻅﻡ ﻭﻴﺭ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻭﺍﻟﻤﻌﺩﺍﺕ ﺍﻟﻤﻜﺎﺌﻥ ﻟﺘﻁﻭﺭﺘﻨﻔﻴﺫ ﻤﻥ ﻭﺍﻟﻤﺴﺘﻬﺩﻓﺔ ﺍﻟﻤﺭﺠﻭﺓ ﺍﻷﻫﺩﺍﻑ ﺘﺤﻘﻴﻕ ﻟﻀﻤﺎﻥ ﻀﺭﻭﺭﻱ ﺃﻤﺭ ﺍﻹﺩﺍﺭﻴـﺔ ﻭﺍﻟـﺩﺭﺍﻴﺎﺕ ﺍﻟﻤﻌﺎﺭﻑ ﺘﺤﺩﻴﺙ ﺒﺠﺎﻨﺏ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻟﻤﻨﺸﺂﺕ ﺘﻌﺘﻤﺩﻫﺎ ﺍﻟﺘﻲ ﺍﻟﺴﻨﻭﻴﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻟﺨﻁﻁ ﻭﺍﻟ ﺍﻟﻤﺘﻘﺩﻡ ﻟﻠﻜﺎﺩﺭ ﻭﺍﻟﺘﻘﻨﻴﺔ ﻭﺍﻟﻔﻨﻴﺔﺒﺎﻟﻜﻔـﺎﺀﺓ ﺍﻟﺤـﺎﻟﻲ ﻟﻠﻭﺍﻗـﻊ ﺍﻟﻤﺘﻁﻭﺭﺓ ﺍﻟﻨﻅﻡ ﺘﺭﺠﻤﺔ ﻤﻥ ﻟﺘﻤﻜﻴﻨﻪ ﻤﺒﺎﺸﺭ ﺍﻟﻤﻤﻜﻨﺔ ﺍﻟﻨﻔﻘﺎﺕ ﻭﺒﺄﻗل ﺍﻟﻤﻁﻠﻭﺒﺔ. ﺇﺩﺍﺭﺓ ﻭﻟﻀﻤﺎﻥﺍﻟﻤﻁﻠﻭﺒﺔ ﺒﺎﻟﺠﻭﺩﺓ ﺍﻟﻤﻘﺭﻭﻨﺔ ﺍﻟﻜﻠﻑ ﻭﺒﺄﻗل ﺃﺩﺍﺀ ﻜﻔﺎﺀﺓ ﺒﺄﻓﻀل ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻤﻨﺸﺂﺕ ﺇﻨﺘﺎﺝ ﺍﻟﺘﺼﻨﻴﻌﻴ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻹﺩﺍﺭﺓ ﻨﻅﻡ ﺇﺴﺘﺤﺩﺍﺙ ﺃﻭ ﺘﻜﻴﻴﻑ ﻴﺘﻭﺠﺏ ، ﺍﻟﻤﻨﺘﺠﺔ ﻟﻠﺴﻠﻊﺍﻟﻤﻜﺎﺌﻥ ﺘﻁﻭﺭ ﻟﻤﺴﺘﻭﻯ ﹰﺎﻁﺒﻘ ﺔ ﻭﺍﻟﻤﻌﺩﺍﺕﺍﻹﻨﺘﺎﺠﻴﺔﻤﺘﻁﻠﺒﺎﺘﻬـﺎ ﻤـﻊ ﻴﻨﺴﺠﻡ ﻭﺒﻤﺎ ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺔ ﺍﻟﻤﺴﺘﺠﺩﺍﺕ ﺴﺭﻋﺔ ﻭﻭﺘﺎﺌﺭ.ﺃﺜﺒﺘـﺕ ﻭﻗـﺩ ﺠﺩﻴـﺩﺓ ﻨﻅـﻡ ﻭﺇﻋﺘﻤﺎﺩ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻬﻨﺩﺴﺔ ﻨﻅﻡ ﺘﻁﻭﻴﺭ ﺇﻥ ، ﹰﺎﺼﻨﺎﻋﻴ ﺍﻟﻤﺘﻘﺩﻤﺔ ﺍﻟﺩﻭل ﻓﻲ ﻭﺍﻷﺤﺩﺍﺙ ﺍﻟﻭﻗﺎﺌﻊ ﻤ ﻴﺤﺴﻥ ﺁﻟﻴﺘﻬﺎ ﻭﻨﺴﺏ ﺍﻟﻤﻜﺎﺌﻥ ﺃﺘﻤﺘﺔ ﻭﻤﺴﺘﻭﻯ ﺘﺘﻤﺎﺸﻰﺒـﺸﻜل ﻭﻴﻌﻤـل ﺍﻟﺘﻨﻅـﻴﻡ ﻭﻨﻭﻉ ﺍﻷﺩﺍﺀ ﺃﺴﺎﻟﻴﺏ ﻥ ﺒﻭﺘﺎﺌﺭ ﺍﻹﺭﺘﻔﺎﻉ ﺇﻟﻰ ﻤﺒﺎﺸﺭ ﻭﻏﻴﺭ ﻤﺒﺎﺸﺭﺇﻨﺘﺎﺠﻴﺔﺍﻟﻌﻤل. ﻟﻠﺜـﻭﺭﺓ ﻭﺍﻟﻜﺒﻴـﺭﺓ ﺍﻟـﺴﺭﻴﻌﺔ ﺍﻟﻤـﺴﺘﺠﺩﺍﺕ ﻀـﻭﺀ ﻓـﻲ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻬﻨﺩﺴﺔ ﻭﻓﻌﺎﻟﻴﺎﺕ ﺃﻨﺸﻁﺔ ﻓﺈﻥ ﻟﺫﺍ ﺍﻟﺘﻐﻴﻴﺭ ﻟﺴﺭﻋﺔ ﺍﻟﻤﺭﺍﺩﻑ ﺍﻟﺴﺭﻴﻊ ﻭﺍﻟﺘﻐﻴﺭ ﺍﻟﺩﻴﻨﺎﻤﻴﻜﻴﺔ ﺒﺼﻔﺔ ﺘﺘﺴﻡ ﺃﻥ ﻴﺘﻭﺠﺏ ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺔﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴـﺔ ﺍﺕ ﻓﻌﺎﻟﻴﺔ ﺃﻭ ﻨﺸﺎﻁ ﺃﻱ ﻋﻤﻠﻴﺔ ﻷﺤﻜﺎﻡ ﺍﻟﻤﺘﻁﻭﺭﺓ ﺍﻟﻜﻤﻴﺔ ﺍﻷﺴﺎﻟﻴﺏ ﻭﺒﺈﺴﺘﺨﺩﺍﻡ ﺒﺎﻟﻨﻅﻡﺇﻨﺘﺎﺠﻴﺔﻜﻤﻲ ﻤﻌﻴﺎﺭ ﻀﻤﻥ ﺍﻟﻁﺎﻗﺎﺕ ﻫﺩﺭ ﻋﻠﻴﻪ ﻴﺘﺭﺘﺏ ﻗﺩ ﺘﻨﻅﻴﻡ ﺴﻭﺀ ﺃﻭ ﺇﺠﺘﻬﺎﺩ ﺃﻱ ﻹﺴﺘﺒﻌﺎﺩ ﻤﺴﺘﻬﺩﻑﺍﻹﻨﺘﺎﺠﻴﺔ،ﺍﻷﻭﻟﻴـﺔ ﻭﺍﻟﻤـﻭﺍﺩ ﻗﻭﺓ ﺇﺴﺘﺨﺩﺍﻡ ﺴﻭﺀ ﻋﻥ ﹰﻼﻓﻀﺍ ﺒﺎﻟﺼﻴﻎ ﺇﺴﺘﻐﻼﻟﻬﺎ ﻭﻋﺩﻡ ﺍﻟﻌﻤلﻟﻤﻁﻠﻭﺒﺔ. ﻟﻨﺴﺏ ﺍﻟﺘﺄﺭﻴﺨﻲ ﺍﻟﺘﻁﻭﺭ ﻤﺭﺍﺤل ﺇﻟﻰ ﺍﻟﺘﻁﺭﻕ ﻤﻥ ﻻﺒﺩ ﻭﻤﻌﻁﻴﺎﺘﻬﺎ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻬﻨﺩﺴﺔ ﻨﻅﻡ ﺘﻁﻭﺭ ﻭﻟﺩﺭﺍﺴﺔ ﺍﻟﻤﻜﺎﺌﻥ ﺁﻟﻴﺔﺍﻹﻨﺘﺎﺠﻴﺔﺒﺈﺨﺘﺭﺍﻉ ﺍﻟﻤﺘﻤﺜﻠﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﺜﻭﺭﺓ ﺇﻨﺩﻻﻉ ﻤﻨﺫﺍﻷﻻﺕﻭﺍﻁ ﺠﻴﻤﺱ ﻗﺒل ﻤﻥ ﺍﻟﺒﺨﺎﺭﻴﺔ ﻋﺎﻡ ﻓﻲ1775ﻭ ﺍﻟﻐﺯل ﻤﻜﺎﺌﻥ ﻟﺘﺸﻐﻴل ﻤﺤﺭﻜﺔ ﻜﻘﻭﺓ ﻭﺇﺴﺘﺨﺩﺍﻤﻬﺎﺍﻟﻤﻔـﺎﻫﻴﻡ ﺘﻐﻴﻴﺭ ﺇﻟﻰ ﺃﺩﻯ ﻤﻤﺎ ، ﺍﻟﻨﺴﻴﺞ ﺒﺨﺼﻭﺹ ﺃﻨﺫﺍﻙ ﺴﺎﺌﺩﺓ ﻜﺎﻨﺕ ﺍﻟﺘﻲﺇﺇﺴﺘﺨﺩﺍﻡ ﻷﻥ ، ﺍﻟﺘﺼﻨﻴﻊ ﻗﺘﺼﺎﺩﻴﺎﺕﺍﻷﻻﺕﻜﺒﻴﺭﺓ ﻜﻤﻴﺎﺕ ﺤﻘﻕ ﺍﻟﺒﺨﺎﺭﻴﺔ ﻤﻊ ﺒﺎﻟﻤﻘﺎﺭﻨﺔ ﺍﻟﺯﻤﻥ ﻭﺤﺩﺓ ﻓﻲ ﺍﻹﻨﺘﺎﺝ ﻤﻥﺍﻷﻻﺕﺫﻟـﻙ ﻋﻠـﻰ ﻭﺘﺭﺘﺏ ﺃﻗل ﻭﺒﻜﻠﻑ ﺃﻓﻀل ﻭﺒﺠﻭﺩﺓ ﺍﻟﻴﺩﻭﻴﺔ ﻜﺒ ﻟﻌﺩﺩ ﺍﻟﺠﺴﺩﻱ ﺍﻟﺠﻬﺩ ﻋﻥ ﺍﻹﺴﺘﻐﻨﺎﺀ ﹰﺎﺃﻴﻀﺍﻟﺘ ﺒﺤﻘل ﺍﻟﻌﺎﻤﻠﻴﻥ ﺍﻷﻓﺭﺍﺩ ﻤﻥ ﻴﺭﺼﻤﻠﺤـﺔ ﻀﺭﻭﺭﺓ ﻭﺨﻠﻕ ﻨﻴﻊ ﻋﻠﻴﻬﺎ ﺍﻟﻌﻤل ﻭﻤﺘﻁﻠﺒﺎﺕ ﺍﻟﻤﻜﺎﺌﻥ ﺘﻁﻭﺭ ﻨﺴﺏ ﻤﻊ ﻴﻨﺴﺠﻡ ﺒﻤﺎ ﺍﻟﻌﻤل ﻭﺩﺭﺍﻴﺎﺕ ﻤﻬﺎﺭﺍﺕ ﻟﺘﻁﻭﻴﺭ. 2
7.
ﻭﻤﻭﺍﺠﻬـﺔ ﺍﻟﺘﻁـﻭﺭﺍﺕ ﻫـﺫﻩ
ﻟﻤﺴﺎﻴﺭﺓ ﻭﺍﻟﺼﻨﺎﻋﻲ ﺍﻹﺩﺍﺭﻱ ﺍﻟﻌﻤل ﻨﻅﻡ ﺇﺴﺘﺒﺩﺍل ﺃﻭ ﺘﺤﺩﻴﺙ ﻤﻥ ﻻﺒﺩ ﻟﺫﺍ ﺍﻟﻭ ﻓﻲ ﺘﻁﺒﻴﻘﺎﺘﻬﺎ ﻭﺇﺤﺘﻴﺎﺠﺎﺕ ﻤﺴﺘﻠﺯﻤﺎﺕﺒـﺸﻜل ﺍﻟـﺼﻨﺎﻋﻴﺔ ﺍﻟﻬﻨﺩﺴﺔ ﻨﻅﻡ ﺘﻁﻭﺭﺕ ﻋﻠﻴﻪ ﹰﺍﻭﺒﻨﺎﺀ ﺍﻟﻌﻤﻠﻲ ﺍﻗﻊ ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺔ ﻟﻠﺘﻁﻭﺭﺍﺕ ﻤﺭﺍﺩﻑ.ﻟﻨـﺴﺏ ﺍﻟﺘـﺄﺭﻴﺨﻲ ﺍﻟﺘﻁﻭﺭ ﻤﺭﺍﺤل ﻤﻥ ﻤﺭﺤﻠﺔ ﻜل ﻭﻤﻤﻴﺯﺍﺕ ﺴﻤﺎﺕ ﻭﺃﺩﻨﺎﻩ ﺍﻟﻤﻜﺎﺌﻥ ﺁﻟﻴﺔﺍﻹﻨﺘﺎﺠﻴﺔ: ﺍﻷﻭﻟﻰ ﺍﻟﻤﺭﺤﻠﺔ)ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﺜﻭﺭﺓ ﻗﺒل ﻤﺎ ﻤﺭﺤﻠﺔ(:ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻬﻨﺩﺴﺔ ﻟﻨﻅﻡ ﺤﺎﺠﺔ ﻫﻨﺎﻙ ﺘﻜﻥ ﻟﻡﻹﺩﺍﺭﺓ ﺍﻟﻤﺼﺎﻨﻊ ﺒﻴﻥ ﹰﺎﻤﺸﺘﺭﻜ ﻜﺎﻥ ﺍﻹﻨﺘﺎﺝ ﻷﻥ ﺍﻟﻭﺍﻀﺢ ﺒﺎﻟﻤﻔﻬﻭﻡ ﺍﻟﻤﺼﺎﻨﻊ ﻭﺘﺸﻐﻴل)ﺍﻟﻌﺩﺩ ﻭﻗﻠﻴﻠﺔ ﺍﻟﺤﺠﻡ ﺼﻐﻴﺭﺓ( ﻭﺍﻟﻤﻨﺎﺯل)ﺍﻟﺴﻭﻕ ﺇﺤﺘﻴﺎﺠﺎﺕ ﻤﻥ ﺍﻷﻜﺒﺭ ﺍﻟﺠﺯﺀ ﺘﻐﻁﻲ ﺍﻟﺘﻲ(ﺒـﻴﻥ ﻤﻨﺎﻓـﺴﺔ ﻭﻻﺘﻭﺠـﺩ ﹰﺎﻴﺩﻭﻴ ﺍﻟﻌﻤل ﻭﻜﺎﻥ ﻭﺍﻟﻤﻨﺎﺯل ﺍﻟﻤﺼﺎﻨﻊﺍﻟﺘـﺸﻜﻴ ﻭﻤﺤﺩﻭﺩﻴﺔ ﺍﻹﻨﺘﺎﺝ ﺤﺠﻡ ﻟﻘﻠﺔ ﺍﻷﺴﻭﺍﻕ ﻟﻐﺯﻭﺍﻟﻁﻠـﺏ ﻭﻀـﻌﻑ ﺍﻟـﺴﻠﻌﻴﺔ ﻼﺕ ﺍﻟﻤﻌﻴﺸﺔ ﻤﺴﺘﻭﻯ ﻹﻨﺨﻔﺎﺽ.ﻭﻤﺴﻌﺭ ﻭﻤﺩﻴﺭﻩ ﺘﺼﻨﻴﻌﻪ ﻁﺭﺍﺌﻕ ﻤﺼﻤﻡ ﺍﻟﻤﺼﻨﻊ ﻤﺎﻟﻙ ﻴﻜﻭﻥ ﺃﻥ ﺇﻟﻰ ﺃﺩﻯ ﻤﻤﺎ ﺍﻹﺩﺍﺭﻴـﺔ ﻨـﺸﺎﻁﺎﺘﻪ ﺇﺩﺍﺭﺓ ﻓـﻲ ﻭﺍﻟﺼﻭﺍﺏ ﺍﻟﺨﻁﺄ ﻁﺭﻴﻘﺔ ﻋﻠﻰ ﹰﺍﻤﻌﺘﻤﺩ ﺍﻟﻤﻨﺘﺠﺎﺕ ﺒﻴﻊ ﻭﺃﺴﻌﺎﺭ ﺍﻹﻨﺘﺎﺝ ﻜﻠﻑ ﺃﺒﻌ ﺇﻁﺎﺭ ﻀﻤﻥ ﻨﺸﺎﻁ ﻜل ﻴﺤﻜﻡ ﻨﻅﺎﻡ ﻭﺒﻐﻴﺎﺏ ﺍﻟﺼﻨﺎﻋﻴﺔ ﻭﻓﻌﺎﻟﻴﺎﺘﻪﻤـﻥ ﺍﻷﺨـﺭﻯ ﺒﺎﻷﻨـﺸﻁﺔ ﻭﻋﻼﻗﺘـﻪ ﺎﺩﻩ ﻭﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻬﻨﺩﺴﻴﺔ ﺍﻟﻨﺎﺤﻴﺘﻴﻥ. ﺍﻟﺜﺎﻨﻴﺔ ﺍﻟﻤﺭﺤﻠﺔ)ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﺜﻭﺭﺓ ﻤﺭﺤﻠﺔ(:ﺍﻟﻤﻜﺎﺌﻥ ﻨﻭﻋﻴﺔ ﻓﻲ ﻭﻜﺒﻴﺭ ﺴﺭﻴﻊ ﺒﺘﻁﻭﺭ ﺍﻟﻤﺭﺤﻠﺔ ﻫﺫﻩ ﺘﻤﻴﺯﺕ ﺇﻟﻰ ﺃﺩﻯ ﻤﻤﺎ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻭﺍﻟﻤﻌﺩﺍﺕ: 1-ﺍﻟﻤﺼﺎﻨﻊ ﺇﻟﻰ ﺍﻟﻤﻨﺎﺯل ﻤﻥ ﺍﻹﻨﺘﺎﺝ ﻭﺇﻨﺘﻘﺎل ﺍﻵﻟﻲ ﻟﻠﻌﻤل ﺍﻟﻭﺍﺴﻊ ﺍﻹﻨﺘﺸﺎﺭﺍﻟﻤـﺼﺎﻨﻊ ﺴﻴﻁﺭﺓ ﺜﻡ ﻭﻤﻥ ﺒﺎﻟﻤﻘﺎﺭﻨـﺔ ﺃﺴﻌﺎﺭﻫﺎ ﻭﺇﻨﺨﻔﺎﺽ ﺍﻟﻤﻨﺘﺠﺎﺕ ﻨﻭﻋﻴﺔ ﻭﺘﻁﻭﺭ ﺍﻟﺴﻭﻕ ﺇﺤﺘﻴﺎﺠﺎﺕ ﻤﻥ ﺍﻷﻜﺒﺭ ﺍﻟﺠﺯﺀ ﻋﻠﻰ ﺃﻫﻤﻬﺎ ﻭﺼﻨﺎﻋﻴﺔ ﺇﺩﺍﺭﻴﺔ ﻋﻤل ﻤﻌﻭﻗﺎﺕ ﻤﻥ ﺠﻤﻠﺔ ﺨﻠﻘﺕ ﻤﻤﺎ ﺍﻟﻤﻨﺎﺯل ﻤﻨﺘﺠﺎﺕ ﻭﺃﺴﻌﺎﺭ ﻨﻭﻋﻴﺔ ﻤﻊ: -ﺍﻟﺠﻬﺩ ﺜﺒﺎﺕ ﻤﻊ ﺇﻨﺘﺎﺠﻴﺘﻬﺎ ﺇﺭﺘﻔﺎﻉ ﺇﻟﻰ ﺃﺩﻯ ﺁﻟﻴﺘﻬﺎ ﻭﻨﺴﺏ ﺍﻟﻤﻜﺎﺌﻥ ﻁﺎﻗﺎﺕ ﺯﻴﺎﺩﺓﻤﻥ ﺍﻟﻤﺒﺫﻭل ﺍﻟﻤﺒـﺫﻭل ﺍﻟﺠﻬﺩ ﻤﻊ ﺍﻷﺠﺭ ﺘﻨﺎﺴﺏ ﺒﻌﺩﻡ ﻫﺫﺍ ﻭﺘﺴﺒﺏ ، ﺴﺒﻕ ﻋﻤﺎ ﺇﻨﺨﻔﺎﻀﻪ ﺃﻭ ﺍﻟﻌﺎﻤل ﻗﺒل ﻤﻤـﺎ ﺍﻟﻌﻤـل ﻭﺃﺭﺒﺎﺏ ﺍﻟﻌﻤل ﺒﻴﻥ ﺨﻼﻓﺎﺕ ﻅﻬﻭﺭ ﺇﻟﻰ ﺃﺩﻯ ﻤﻤﺎ ﺍﻟﺯﻤﻥ ﺒﻭﺤﺩﺓ ﺍﻹﻨﺘﺎﺝ ﻭﻜﻤﻴﺔ ﺍﻟﻁـﺭﻓﻴﻥ ﺘﺭﻀـﻲ ﺒﺼﻴﻐﺔ ﺍﻟﻌﻤل ﺒﺈﻨﺘﺎﺠﻴﺔ ﺍﻟﺠﻬﺩ ﺘﺭﺒﻁ ﻭﺤﻭﺍﻓﺯ ﺇﺠﻭﺭ ﻨﻅﻡ ﺇﻴﺠﺎﺩ ﺃﺴﺘﺩﻋﻰ ﻟﺫﺍ ، ﺍﻟﻤﺘﻨﺎﺯﻋﻴﻥﺍﻟﻌﻤل ﺩﺭﺍﺴﺔ ﻋﻠﻰ ﺍﻹﻋﺘﻤﺎﺩ ﻀﺭﻭﺭﺓ ﺘﻁﻠﺏ)ﻭﺍﻟﻭﻗـﺕ ﺍﻟﺤﺭﻜﺔ(ﻟﺘﺤﺩﻴـﺩ ﻤﻔﻬـﻭﻡ ﻋﻠﻤﻲ ﺒﺸﻜل ﺍﻟﺤﺎﻓﺯ ﻭﻤﻘﺩﺍﺭ ﺍﻷﺠﺭ ﺘﺤﺩﻴﺩ ﺒﻐﻴﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ ﻟﻠﻌﻤﻠﻴﺎﺕ ﺍﻟﻘﻴﺎﺴﻲ ﺍﻟﻭﻗﺕ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺒﺎﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻤﺸﺘﺭﻜﺔ ﺍﻷﻁﺭﺍﻑ ﻜﺎﻓﺔ ﻗﺒل ﻤﻥ ﻭﺘﻁﺒﻴﻘﺎﺘﻪ ﺒﺄﺒﻌﺎﺩﻩ. -ﺍﻟﻌ ﻭﻤﻭﺍﻗﻊ ﺒﻴﺌﺔ ﻓﻲ ﻭﺍﻹﺼﺎﺒﺎﺕ ﺍﻟﺤﻭﺍﺩﺙ ﻨﺴﺏ ﺇﺭﺘﻔﺎﻉﺇﻟـﺯﺍﻡ ﺃﺴـﺘﺩﻋﻰ ﻤﻤﺎ ﺍﻟﺼﻨﺎﻋﻲ ﻤل ﺍﻟﻤﻌﺎﻤل ﺃﺼﺤﺎﺏﻹﻜـﺴﺎﺏ ﺍﻟﻤـﺼﺎﻨﻊ ﺩﺍﺨـل ﺍﻟﺘﺨﺼﺼﻲ ﺍﻟﻤﻬﻨﻲ ﻟﻠﺘﺩﺭﻴﺏ ﺸﻌﺏ ﺇﺴﺘﺤﺩﺍﺙ ﺍﻷﻤـﺎﻥ ﻭﻤﺴﺘﻠﺯﻤﺎﺕ ﻤﺘﻁﻠﺒﺎﺕ ﻭﺘﻭﻓﻴﺭ ﺍﻵﻟﻴﺔ ﺍﻟﻤﻜﺎﺌﻥ ﻋﻠﻰ ﻟﻠﻌﻤل ﺍﻟﻼﺯﻤﺔ ﺍﻟﻤﻬﺎﺭﺍﺕ ﺍﻟﻌﻤﺎل ﺍﻟﻼﺫﺍﺘﻴﺔ ﺍﻟﺤﻭﺍﺩﺙ ﻀﺩ ﺍﻟﻌﺎﻤﻠﻴﻥ ﻋﻠﻰ ﻭﺍﻟﺘﺄﻤﻴﻥ ﺍﻹﺼﺎﺒﺎﺕ ﺘﻌﻭﻴﻀﺎﺕ ﻭﺩﻓﻊ ﺍﻟﺼﻨﺎﻋﻲ. 2-ﺇﻟﻰ ﺃﺩﻯ ﻤﻤﺎ ﻜﺒﻴﺭﺓ ﺒﺤﺠﻭﻡ ﻤﺼﺎﻨﻊ ﻭﺇﻗﺎﻤﺔ ﺍﻟﻘﺎﺌﻤﺔ ﺍﻟﻤﺼﺎﻨﻊ ﺘﻭﺴﻴﻊ: -ﺍﻷﻤﺜـل ﻭﺍﻟﻌـﺩﺩ ﻟﻠﻤﺼﻨﻊ ﺍﻷﻤﺜل ﺍﻟﺤﺠﻡ ﻟﺘﺤﺩﻴﺩ ﻭﺇﻗﺘﺼﺎﺩﻴﺔ ﻓﻨﻴﺔ ﺩﺭﺍﺴﺎﺕ ﺇﺠﺭﺍﺀ ﻀﺭﻭﺭﺓ ﻤﺭﺒﺤﺔ ﺒﺼﻴﻎ ﻟﺘﺸﻐﻴﻠﻪ ﺍﻟﻀﺭﻭﺭﻴﻴﻥ ﻟﻠﻌﺎﻤﻠﻴﻥ)ﺍﻹﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﺠﺩﻭﻯ ﺩﺭﺍﺴﺎﺕ. ( 3
8.
-ﺇﺨﺘﻴﺎﺭ ﻭﺠﻭﺏﺍﻟﺘﻨﻅﻴﻡﺍﻟﺘـﺼﻨﻴﻊ ﻭﻁﺭﺍﺌﻕ
ﺍﻹﻨﺘﺎﺝ ﺤﺠﻡ ﻤﻊ ﺍﻟﻤﺘﻨﺎﺴﺏ ﻭﺍﻟﺘﻜﻨﻭﻟﻭﺠﻲ ﺍﻹﺩﺍﺭﻱ ﻭﻨﻭﻋﻴﺔﺍﻷﻻﺕﺇﺘـﺼﺎل ﺨﻁﻭﻁ ﺃﻗﺼﺭ ﺘﺄﻤﻴﻥ ﻤﺘﻁﻠﺒﺎﺕ ﺘﻭﻓﻴﺭ ﻟﻀﻤﺎﻥ ﺍﻟﻤﺴﺘﺨﺩﻤﺔ ﻭﺍﻟﻤﻜﺎﺌﻥ ﺍﻟﺘﺼﻨﻴﻌﻴﺔ ﻟﻸﻏﺭﺍﺽ ﺍﻟﻤﻌﺩﺓ ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺔ ﺍﻟﻤﺴﺎﻟﻙ ﻟﺘﻨﻔﻴﺫ ﻭﻗﺕ ﻭﺃﻗل. -ﺍﻟ ﻋﻠﻰ ﻭﺍﻟﺭﻗﺎﺒﺔ ﻭﺍﻟﺘﻨﺴﻴﻕ ﺍﻟﺘﺨﻁﻴﻁ ﻓﻲ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻷﺴﺎﻟﻴﺏ ﺇﻋﺘﻤﺎﺩﺍﻹﻨﺘﺎﺠﻴﺔ ﻌﻤﻠﻴﺎﺕ. -ﺍﻟﻌﻤل ﻗﻭﺍﻨﻴﻥ ﺘﻐﻴﻴﺭ ﻭﺠﻭﺏﺍﻷﺠﺭ ﺩﻓﻊ ﻭﻁﺭﺍﺌﻕ ﻭﺍﻟﺘﻌﻭﻴﻀﺎﺕ ﻭﺍﻟﻀﻤﺎﻥ. 3-ﺍﻟﻨﻭﻋﻴـﺔ ﺃﺴﺎﺱ ﻋﻠﻰ ﺍﻷﺴﻭﺍﻕ ﻟﻐﺯﻭ ﻤﻤﺎﺜﻠﺔ ﺴﻠﻊ ﺘﻨﺘﺞ ﺍﻟﺘﻲ ﺍﻟﻤﺼﺎﻨﻊ ﺒﻴﻥ ﺸﺩﻴﺩﺓ ﻤﻨﺎﻓﺴﺔ ﻅﻬﻭﺭ ﺇﺴﺘﺤﺩﺍﺙ ﺇﻟﻰ ﺃﺩﻯ ﻤﻤﺎ ﻭﺍﻟﺴﻌﺭ: -ﺍﻹﻨﺘﺎﺝ ﻜﻠﻑ ﻟﺤﺴﺎﺒﺎﺕ ﻤﺘﻜﺎﻤﻠﺔ ﻨﻅﻡ. -ﻭﻁﺭ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺭﻓﻊ ﺃﺴﺎﻟﻴﺏﺍﻟﺠﺯﺌﻴﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺇﺤﺘﺴﺎﺏ ﺍﺌﻕ. -ﺍﻟﺨﺯﻴﻥ ﻋﻠﻰ ﻟﻠﺴﻴﻁﺭﺓ ﻨﻅﻡ. -ﻜﻠﻔﻬﺎ ﻟﺘﺨﻔﻴﺽ ﻭﺍﻟﻨﻘل ﺍﻟﻤﻭﺍﺩ ﻤﻨﺎﻭﻟﺔ ﻨﻅﻡ. -ﺍﻟﻤﻨﺘﺞ ﺠﻭﺩﺓ ﻭﻀﺒﻁ ﺍﻹﻨﺘﺎﺝ ﻨﻭﻋﻴﺔ ﻋﻠﻰ ﺍﻟﺴﻴﻁﺭﺓ ﻨﻅﻡ. ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻬﻨﺩﺴﺔ ﻋﻠﻭﻡ ﺃﺴﺎﺴﻴﺎﺕ ﺒﺒﻠﻭﺭﺓ ﺍﻟﻤﺭﺤﻠﺔ ﻫﺫﻩ ﻓﻲ ﺍﻟﺭﻭﺍﺩ ﻤﻥ ﻜﺒﻴﺭ ﻋﺩﺩ ﺴﺎﻫﻡ ﻓﻘﺩﺃﺒﺭﺯﻫﻡ: -ﺴﻤﻴﺙ ﺃﺩﻡ-ﻓﻲﻜﺘﺎﺒﻪ"ﺍﻷﻤﻡ ﺜﺭﻭﺓ"ﻋﺎﻡ1776ﺍﻟﻌﻤـل ﺘﻘـﺴﻴﻡ ﺒﻤﺒﺩﺃ ﻨﺎﺩﻯ)ﺘﻘـﺴﻴﻡ ﻭﺘﻨـﺴﻴﺏ ﺍﻟﻤﺘﻌﺎﻗﺒﺔ ﺍﻟﻤﺭﺍﺤل ﻤﻥ ﻋﺩﺩ ﺇﻟﻰ ﺴﻠﻌﺔ ﺃﻴﺔ ﻟﺘﺼﻨﻴﻊ ﺍﻟﻤﻌﺘﻤﺩ ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻲ ﺍﻟﻤﺴﻠﻙ ﺍﻟﻤﺭﺍﺤل ﻫﺫﻩ ﻤﻥ ﻤﺭﺤﻠﺔ ﻜل ﻟﺘﻨﻔﻴﺫ ﺜﺎﺒﺕ ﺒﺸﻜل ﻋﺎﻤل. ( -ﺒﺎﺒﻴﺞ ﺘﺸﺎﺭﻟﺱ-ﻜﺘﺎﺒﻪ ﻓﻲ"ﻭﺇﺴﺘﺨﺩﺍﻡ ﺍﻹﻨﺘﺎﺝ ﺇﻗﺘﺼﺎﺩﻴﺎﺕﺍﻷﻻﺕ"ﻋ ﻓﻲﺎﻡ1832ﺃﻀﺎﻑ ﻟﻠﻌﻤل ﺍﻟﻤﻬﺎﺭﻱ ﺍﻟﺘﺨﺼﺹ ﻤﺒﺩﺃ)ﻤﻥ ﻤﺭﺤﻠﺔ ﻜل ﻹﻨﺠﺎﺯ ﺍﻟﻀﺭﻭﺭﻴﺔ ﺍﻟﻤﻬﺎﺭﺓ ﻤﺴﺘﻭﻯ ﺘﺤﺩﻴﺩ ﺍﻷﺠﺭ ﻟﺩﻓﻊ ﻜﺄﺴﺎﺱ ﻭﺇﻋﺘﻤﺎﺩﻫﺎ ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻲ ﺍﻟﻤﺴﻠﻙ ﻤﺭﺍﺤل. ( -ﺘﺎﻭﻥ ﻫﻨﺭﻱ-ﻋﺎﻡ ﻤﻘﺎﻟﺘﻪ ﻓﻲ1886"ﻟﻠﻤﻬﻨﺩﺱ ﺍﻟﻀﺭﻭﺭﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ"ﺃﻜﺩ ﺍﻹﺤﺼﺎﺌ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺇﺴﺘﺨﺩﺍﻡ ﺃﻫﻤﻴﺔ ﻋﻠﻰﺍﻷﻨﺸﻁﺔ ﻟﺘﺤﻠﻴل ﻭﺍﻟﺘﻜﺎﻟﻴﻑ ﻭﺍﻷﺠﻭﺭ ﺍﻟﻤﻭﺍﺩ ﻋﻥ ﻴﺔ ﺘﻘﻴﻴﻤﻬﺎ ﺃﺠل ﻤﻥ ﻭﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻹﺩﺍﺭﻴﺔﺘﻁﻭﻴﺭﻫﺎ ﻭﻤﺤﺎﻭﻟﺔ)ﻟﻺﻨﺘﺎﺝ ﺍﻟﻌﻠﻤﻴﺔ ﻟﻺﺩﺍﺭﺓ ﻤﺩﺨل.( -ﺘﺎﻴﻠﺭ ﻓﺭﺩﺭﻴﻙ-ﻜﺘﺎﺒﻪ ﻓﻲ ﺃﻜﺩ"ﺍﻟﻌﻠﻤﻴﺔ ﺍﻹﺩﺍﺭﺓ ﻤﺒﺎﺩﻱﺀ"ﻋﺎﻡ1911ﺠﻤﻊ ﻀﺭﻭﺭﺓ ﻋﻠﻰ ﻭﺇﺘﺨﺎﺫ ﺍﻟﻤﻴﺩﺍﻨﻴﺔ ﺍﻷﺒﺤﺎﺙ ﻭﺇﺠﺭﺍﺀ ﻭﺘﺤﻠﻴﻠﻬﺎ ﺍﻟﺤﻘﺎﺌﻕﺃﺠـل ﻤﻥ ﻨﺘﺎﺌﺠﻬﺎ ﻀﻭﺀ ﻓﻲ ﺍﻟﻘﺭﺍﺭﺍﺕ ﺍﻟﻤﺘﺎﺤﺔ ﻭﺍﻟﻤﺎﺩﻴﺔ ﺍﻟﺒﺸﺭﻴﺔ ﻟﻠﻤﻭﺍﺭﺩ ﺍﻷﻓﻀل ﻟﻺﺴﺘﺨﺩﺍﻡ ﺍﻟﺘﻭﺼل.ﻤﺒـﺩﺃ ﺘﻁﺒﻴﻕ ﻋﻠﻰ ﻭﺭﻜﺯ ﺍﻟﺜﻭﺍﺏﻋﺎﻡ ﻤﻨﺫ ﺍﻟﻌﻤل ﺇﻨﺘﺎﺠﻴﺔ ﻟﺭﻓﻊ ﻜﺤﺎﻓﺯ ﻭﺍﻟﻌﻘﺎﺏ1898. -ﺠﺎﻨﺕ ﻫﻨﺭﻱ-ﺴﻨﺔ ﺇﻗﺘﺭﺡ1913ﻟﻠﻤﻬﻨﺩﺴـﻴﻥ ﺍﻷﻤﺭﻴﻜﻴـﺔ ﻟﻠﺠﻤﻌﻴـﺔ ﺇﺠﺘﻤـﺎﻉ ﺨـﻼل ﺍﻟﺘﻭﺴ ﻀﺭﻭﺭﺓ ﺍﻟﻤﻴﻜﺎﻨﻴﻜﻴﻴﻥﺍﻹﺩﺍﺭﺓ ﻤﺠـﺎل ﻓـﻲ ﻭﺍﻟﺩﺭﺍﺴﺎﺕ ﻭﺍﻷﺒﺤﺎﺙ ﺍﻟﺘﺠﺎﺭﺏ ﺒﺈﺠﺭﺍﺀ ﻊ ﻋﻠـﻰ ﺍﻟﺴﻴﻁﺭﺓ ﻭﻟﻐﺭﺽ ﺍﻟﺼﺎﺌﺒﺔ ﺍﻟﻘﺭﺍﺭﺍﺕ ﻹﺘﺨﺎﺫ ﻜﺄﺴﺎﺱ ﻨﺘﺎﺌﺠﻬﺎ ﺇﻋﺘﻤﺎﺩ ﺒﻐﻴﺔ ﺍﻟﻬﻨﺩﺴﻴﺔ ﺍﻹﻨﺘﺎﺝ ﻟﻀﺒﻁ ﺠﺎﻨﺕ ﺨﺭﺍﺌﻁ ﺇﺴﺘﺤﺩﺙ ﺍﻟﻤﺨﺘﻠﻔﺔ ﺍﻟﺘﺼﻨﻴﻊ ﻤﺭﺍﺤل ﻓﻲ ﺍﻹﻨﺘﺎﺝ. 4
9.
-ﻓﺎﻴﻭل ﻫﻨﺭﻱ–ﻓ ﺃﻜﺩﻜﺘﺎﺒﻪ
ﻲ"ﻭﺍﻟﺼﻨﺎﻋ ﺍﻟﻌﺎﻤﺔ ﺍﻹﺩﺍﺭﺓﻴﺔ"ﻋﺎﻡ1916ﺍﻟﺘﻨﺒﺅ ﺃﻫﻤﻴﺔ ﻋﻠﻰ ﺍﻟﻘﺎﺌﻤﺔ ﺒﺎﻟﻤﺸﺎﻜل ﺍﻹﻫﺘﻤﺎﻡ ﺠﺎﻨﺏ ﺇﻟﻰ ﺍﻟﺒﻌﻴﺩ ﺍﻟﻤﺩﻯ ﻋﻠﻰ ﺍﻟﺨﻁﻁ ﻟﻭﻀﻊﺃﻨـﺸﻁﺔ ﺴﺘﺔ ﻭﺤﺩﺩ ﻴﺘﻀﻤﻥ ﺍﻟﺫﻱ ﺍﻹﺩﺍﺭﻱ ﺍﻟﻨﺸﺎﻁ ﻤﻨﻬﺎ ﺇﻨﺘﺎﺠﻴﺔ ﻤﻨﺸﺄﺓ ﺃﻴﺔ ﻓﻲ ﺍﺴﺎﺴﻴﺔ:، ﺍﻟﺘﻨﻅﻴﻡ ، ﺍﻟﺘﺨﻁﻴﻁ ﺍﻟﺴﻴﻁﺭﺓ ﻭ ﺍﻟﺘﻨﺴﻴﻕ ، ﺍﻟﺘﻭﺠﻴﻪ. -ﺠﻠﺒﺭﺙ ﻓﺭﺍﻨﻙ–ﻤﻘﺎﻟﻪ ﻓﻲ ، ﺇﺴﺘﺨﺩﻡ"ﺍﻹ ﻓﻲ ﺍﻟﻌﻠﻡﺍﻟﻌﻤل ﻟﺘﺄﺩﻴﺔ ﻭﺴﻴﻠﺔ ﺃﺤﺴﻥ ﺩﺍﺭﺓ"ﻋﺎﻡ 1922ﺇﻟـﻰ ﻗـﺴﻤﻬﺎ ﺇﺫ ﺍﻟﻌﻤل ﺇﺜﻨﺎﺀ ﺍﻟﺤﺭﻜﺔ ﻟﺩﺭﺍﺴﺔ ﺍﻟﻔﻭﺘﻭﻏﺭﺍﻓﻲ ﺍﻟﺘﺼﻭﻴﺭ ﺃﺠﻬﺯﺓ ،17 ﺃﺴﺎﻟﻴﺏ ﺘﺤﺴﻴﻥ ﻟﻐﺭﺽ ﺤﺭﻜﺔﺇﺍﻟﻌﻤل ﺩﺍﺀ. -ﺸﻴﻠﺩﻭﻥ ﺃﻭﻟﻴﻔﺭ–ﻜﺘﺎﺒﻪ ﻓﻲ ﺃﻜﺩ"ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻹﺩﺍﺭﺓ ﻓﻠﺴﻔﺔ"ﻋﺎﻡ ﻨﺸﺭ1923ﺒـﻀﺭﻭﺭﺓ ﻭﺍ ﻭﺍﻟﻌﺎﻤﻠﻴﻥ ﺍﻟﻤﺎل ﺭﺃﺱ ﺒﻴﻥ ﺍﻟﺘﻤﻴﻴﺯﻓﻲ ﺍﻟﻤﺴﺘﻭﻴﺎﺕ ﻭﻟﺠﻤﻴﻊ ﺍﻟﻌﻤل ﻜﻔﺎﺀﺍﺕ ﺒﺘﻨﻤﻴﺔ ﻹﻫﺘﻤﺎﻡ ﺍﻟﻤﻌﺘﻤﺩ ﺍﻟﺘﻨﻅﻴﻤﻲ ﺍﻟﻬﻴﻜلﺍﻹﺩﺍﺀ ﻓـﻲ ﻭﺍﻟﻘﺼﻭﺭ ﺍﻟﻨﻘﺹ ﻅﻭﺍﻫﺭ ﻤﺨﺘﻠﻑ ﻤﻌﺎﻟﺠﺔ ﻁﺭﻴﻕ ﻋﻥ ﺍﻟﺘﺩﺭﻴﺏ ﻭﺇﻋﺎﺩﺓ ﺍﻟﻬﺎﺩﻑ ﺍﻟﺘﺩﺭﻴﺏ ﺨﻼل ﻤﻥ. -ﻫﻭﻑ ﻫﺎﺭﻱ–ﺒﺤﺜﻪ ﻓﻲ ﺃﻜﺩ"ﻭﺍﻷﻤﺜل ﺍﻹﺩﺍﺭﺓ"ﺍﻟﺩﻭﻟﻴـﺔ ﺍﻟﻠﺠﻨـﺔ ﺇﺠﺘﻤﺎﻉ ﻓﻲ ﺃﻟﻘﺎﻩ ﺍﻟﺫﻱ ﺍﻟﻌﻠﻤﻴ ﻟﻺﺩﺍﺭﺓﺴﻨﺔ ﻟﻨﺩﻥ ﻓﻲ ﺔ1935ﻤﺠﺎل ﻓﻲ ﺍﻟﺭﻴﺎﻀﻴﺔ ﺍﻟﻤﻌﺎﺩﻻﺕ ﺇﺴﺘﺨﺩﺍﻡ ﻀﺭﻭﺭﺓ ﻋﻠﻰ ﺘﺤﻭﻴل ﺇﻟﻰ ﻭﺩﻋﻰ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻹﺩﺍﺭﺓ"ﺍﻹﺩﺍﺭﺓ ﻋﻠﻡ"ﺇﻟﻰ"ﺍﻷﻤﺜﻠﻴﺔ ﻋﻠﻡ". -ﻤﺎﻴﻭ ﺠﻭﺭﺝ–ﻓﻲ ﺃﻜﺩﻜﺘﺎﺒﻪ"ﻟﻠﻤﺩ ﺍﻹﺠﺘﻤﺎﻋﻴﺔ ﺍﻟﻤﺸﺎﻜلﻨﻴﺍﻟﺼﻨﺎﻋﻴﺔ ﺔ"ﻋـﺎﻡ ﻓﻲ1922 ﺒﺘﻨﻅﻴﻤﺎﺘﻬ ﻭﺍﻹﻫﺘﻤﺎﻡ ﺍﻟﻌﻤﺎل ﺭﻏﺒﺎﺕ ﺩﺭﺍﺴﺔ ﺃﻫﻤﻴﺔ ﻋﻠﻰﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻟﻭﺤﺩﺓ ﺩﺍﺨل ﻡ. -ﻓﻴﻭﻟﻴﺕ ﻤﺎﺭﻱ–ﻜﺘﺎﺒﻬﺎ ﻓﻲ ﺃﻜﺩﺕ"ﺍﻟﻘﻴﺎﺩﺓ ﺃﺴﺎﺴﻴﺎﺕ"ﺍﻟﻭﺴـﺎﺌل ﺇﺴـﺘﺨﺩﺍﻡ ﻀﺭﻭﺭﺓ ﻋﻠﻰ ﺍﻹﻨﺴﺎﻨﻴﺔ ﺍﻟﻌﻼﻗﺎﺕ ﻤﺸﺎﻜل ﻟﻌﻼﺝ ﺍﻟﻌﻠﻤﻴﺔ. -ﺇﺒﺭﺍﻫﺎﻤﺎﺴﻠﻭ ﻡ–ﻜﺘﺎﺒﻪ ﻓﻲ ﺃﻭﻀﺢ"ﺍﻹﻨﺴﺎﻨﻴﺔ ﺍﻟﺩﻭﺍﻓﻊ ﻨﻅﺭﻴﺔ"ﻴـﺄﺘﻲ ﻋﻨـﺩﻤﺎ ﻓﺭﺩ ﺃﻱ ﺇﻥ ﻤ ﺠﻤﻠﺔ ﻤﻌﻪ ﻴﺤﻤل ﻓﺈﻨﻪ ﺍﻟﻌﻤل ﻤﺤﻴﻁ ﺇﻟﻰﻭﺍﻹﺠﺘﻤﺎﻋﻴـﺔ ﻭﺍﻟﻨﻔـﺴﻴﺔ ﺍﻟﻌـﻀﻭﻴﺔ ﺍﻟﺤﺎﺠﺎﺕ ﻥ ﻴﺅﺩﻱ ﻤﻤﺎ ، ﺍﻟﺭﻀﺎ ﻟﺘﺤﻘﻴﻕ ﺍﻟﻔﺭﺹ ﺃﻓﻀل ﺘﺘﻬﻲﺀ ﺍﻟﺤﺎﺠﺎﺕ ﻫﺫﻩ ﺇﺸﺒﺎﻉ ﻭﻋﻨﺩ ﻭﺍﻹﻗﺘﺼﺎﺩﻴﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺒﻤﺴﺘﻭﻯ ﺍﻟﻨﻬﻭﺽ ﺇﻟﻰ ﺒﺎﻟﻨﺘﻴﺠﺔ. -ﺍﻟﺜﺎﻨﻴـﺔ ﺍﻟﻌﺎﻟﻤﻴﺔ ﺍﻟﺤﺭﺏ ﺨﻼل ﺍﻟﻌﺴﻜﺭﻴﺔ ﻟﻸﻏﺭﺍﺽ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺒﺤﻭﺙ ﻓﺭﻕ ﻅﻬﻭﺭ1939- 1945ﺍﻟﻤﺘﺤﺎﺭﺒﺔ ﻟﻠﺩﻭل ﹰﺎﻭﺨﺼﻭﺼﺍﻟﻤـﺼﺎﻨﻊ ﻤﺨﺘﻠﻑ ﺇﻨﺘﺎﺠﻴﺔ ﺯﻴﺎﺩﺓ ﺇﻟﻰ ﺍﻟﻤﺎﺴﺔ ﻟﺤﺎﺠﺘﻬﺎ ﺍﻟﻌـﺴﻜﺭﻴﺔ ﺍﻟﺘﺠﻬﻴـﺯﺍﺕ ﻭﻤﺨﺘﻠـﻑ ﻟﻸﺴـﻠﺤﺔ ﻭﺍﻟﻤﺘﻭﺍﺼﻠﺔ ﺍﻟﻜﺒﻴﺭﺓ ﺍﻹﺤﺘﻴﺎﺠﺎﺕ ﻟﻤﻭﺍﺠﻬﺔ ﺍﻟﺤﺭﺏ ﻹﺩﺍﻤﺔ ﺍﻟﻀﺭﻭﺭﻴﺔ ﻭﺍﻹﺴﺘﻬﻼﻜﻴﺔ. ﺍﻟﺜﺎﻟﺜﺔ ﺍﻟﻤﺭﺤﻠﺔ)ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺔ ﺍﻟﺜﻭﺭﺓ ﻤﺭﺤﻠﺔ(:ﻋـﺎﻡ ﺍﻟﺜﺎﻨﻴﺔ ﺍﻟﻌﺎﻟﻤﻴﺔ ﺍﻟﺤﺭﺏ ﺇﻨﺘﻬﺎﺀ ﺒﻌﺩ1945ﺇﻨﺘﻘـل ﺍﻟﻌﻠﻭﺼـﻠﺕ ﺇﺫ ، ﻭﺍﻟﺨﺩﻤﻴـﺔ ﺍﻟـﺼﻨﺎﻋﻴﺔ ﺍﻟﻤﺠﺎﻻﺕ ﺇﻟﻰ ﺍﻟﻌﺴﻜﺭﻴﺔ ﻟﻸﻏﺭﺍﺽ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺒﺤﻭﺙ ﻓﺭﻕ ﻓﻲ ﻤﺎﺀ ﻟﻠﺤﺎﺴـﺒﺎﺕ ﺍﻟﻭﺍﺴـﻊ ﺍﻟﺘﻁـﻭﺭ ﻭﺒﻤـﺴﺎﻋﺩﺓ ﻭﺍﻟﻨـﻀﻭﺝ ﺍﻟﺘﻜﺎﻤـل ﻤﻥ ﻋﺎﻟﻴﺔ ﺩﺭﺠﺔ ﻭﺃﺴﺎﻟﻴﺒﻬﻡ ﻨﻅﺭﻴﺎﺘﻬﻡ ﺍﻷﻟﻴﻜﺘﺭﻭﻨﻴﺔ.ﺨ ﻤﻥ ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺔ ﺍﻟﺜﻭﺭﺓ ﻟﻤﺭﺤﻠﺔ ﺍﻟﻤﻤﻴﺯﺓ ﺍﻟﺴﻤﺔ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺒﺤﻭﺙ ﺘﺤﺘل ﺃﻥ ﺇﻟﻰ ﺃﺩﻯ ﻤﻤﺎﻼل 5
10.
ﺫﻟﻙ ﻀﻭﺀ ﻓﻲ
ﻓﺎﻋﻠﻴﺔ ﺍﻷﻜﺜﺭ ﻭﺍﻟﺼﻨﺎﻋﻴﺔ ﻭﺍﻟﻬﻨﺩﺴﻴﺔ ﺍﻹﺩﺍﺭﻴﺔ ﺍﻟﻘﺭﺍﺭﺍﺕ ﻭﺇﺘﺨﺎﺫ ﺍﻟﻌﻤل ﻟﺨﺩﻤﺔ ﺍﻟﻌﻠﻡ ﺘﻭﻅﻴﻑ. ﻴﻠﻲ ﺒﻤﺎ ﺇﻴﺠﺎﺯﻫﺎ ﻴﻤﻜﻥ ﺍﻟﺼﻨﺎﻋﻲ ﺍﻟﻤﻴﺩﺍﻥ ﻓﻲ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺒﺤﻭﺙ ﺘﻁﺒﻴﻘﺎﺕ ﺃﻫﻡ ﺃﻤﺎ: 1-ﺍﻷﺴﺎﻟﻴﺏ: ﺃ-ﺍﻟﺨﻁﻴﺔ ﺍﻟﺒﺭﻤﺠﺔLinear Programming-ﻭﺘﺨـﺼﻴﺹ ﺍﻹﻨﺘـﺎﺝ ﻟﺘﺨﻁﻴﻁ ﺘﺴﺘﺨﺩﻡ ﺍﻷﻋﻤﺎلﻨﻘـل ﻋﻤﻠﻴـﺎﺕ ﻭﺘﺨﻁﻴﻁ ﺍﻟﻤﺒﻴﻌﺎﺕ ﻋﻤﻠﻴﺔ ﻭﺘﻨﻅﻴﻡ ﺍﻟﻤﻜﺎﺌﻥ ﻋﻠﻰﺍﻷﻭﻟﻴـﺔ ﺍﻟﻤـﻭﺍﺩ ﻭﺍﻟﺴﻠﻊ ﻟﻠﻤﺼﻨﻊﻟﺘﺤﻘﻴﻕ ﺍﻟﻤﺼﻨﻊ ﻤﻥ ﺍﻟﺼﻨﻊ ﺘﺎﻤﺔﺃﻜﻠﻔﺔ ﻭﺃﻗل ﺭﺒﺢ ﻋﻠﻰ. ﺏ-ﺍﻟﺩﻴﻨﺎﻤﻴﻜﻴﺔ ﺍﻟﺒﺭﻤﺠﺔDynamic Programming-ﻤﻥ ﺍﻷﻤﺜل ﺍﻟﻘﺭﺍﺭ ﻹﻴﺠﺎﺩ ﺘﺴﺘﺨﺩﻡ ﻭﺍ ﻟﻺﻨﺘﺎﺝ ﺍﻟﺘﺨﻁﻴﻁ ﺘﺨﺹ ﻭﻤﺘﻌﺎﻗﺒﺔ ﻤﺘﺩﺍﺨﻠﺔ ﻗﺭﺍﺭﺍﺕ ﻋﺩﺓﻟﻤﺒﻴﻌﺎﺕ. ﺝ-ﺍﻟﺘﺘﺎﺒﻊSequencing-ﺍﻟﺘﺠﻤﻴﻊ ﺃﻭ ﺍﻟﺘﺼﻨﻴﻊ ﻟﻤﺭﺍﺤل ﺍﻷﻤﺜل ﺍﻟﺘﻌﺎﻗﺏ ﻹﻴﺠﺎﺩ. 2-ﺍﻟﻨﻅﺭﻴﺎﺕ: ﺃ-ﺍﻟﻘﺭﺍﺭ ﺇﺘﺨﺎﺫ ﻨﻅﺭﻴﺔDecision Making theory-ﻓـﻲ ﺍﻟﻘﺭﺍﺭﺍﻷﻤﺜل ﻹﺘﺨﺎﺫ ﺘﺴﺘﺨﺩﻡ ﺍﻟﻤﺨﺎﻁﺭﺓ ﺃﻭ ﺍﻟﺘﺄﻜﺩ ﻋﺩﻡ ﺃﻭ ﺍﻟﺘﺄﻜﺩ ﺤﺎﻟﺔ. ﺏ-ﺍﻟﻤﺒﺎﺭﺍﺓ ﻨﻅﺭﻴﺔGame theory-ﻟﺘﺤﺩﻴﺭﺒـﺢ ﺃﻋﻠﻰ ﻟﺘﺤﻘﻴﻕ ﺍﻟﻤﺘﺒﻌﺔ ﺍﻟﺴﻴﺎﺴﺎﺕ ﺃﻓﻀل ﺩ ﻁﺒﻴﻌﻴﺔ ﺤﺎﻻﺕ ﻋﺩﺓ ﻭﺠﻭﺩ ﻋﻨﺩ ﻤﻤﻜﻨﺔ ﻜﻠﻔﺔ ﺃﻗل ﺃﻭ. ﺝ-ﺍﻹﻨﺘﻅﺎﺭ ﺼﻔﻭﻑ ﻨﻅﺭﻴﺔ)ﺍﻟﻁﻭﺍﺒﻴﺭ(Queuing theory–ﻟﺘﻭﺘﺤﺩﻴـﺩ ﺍﻟﺨـﺩﻤﺎﺕ ﺨﻁﻴﻁ ﺍﻟﻤﻁﻠﻭﺒﺔ ﺍﻟﺠﻭﺩﺓ ﺒﻤﺴﺘﻭﻯ ﺍﻟﺨﺩﻤﺔ ﻟﺘﻘﺩﻴﻡ ﻓﻴﻬﺎ ﻭﺍﻟﻌﺎﻤﻠﻴﻥ ﺍﻟﺨﺩﻤﺔ ﻤﺭﺍﻜﺯ ﻤﻥ ﺍﻷﻤﺜل ﺍﻟﻌﻤل ﺨﻼ ﻤﻥ ﺍﻟﻜﻠﻑ ﻭﺃﻗلﺍﻹﻨﺘﻅﺎﺭ ﻭﻭﻗﺕ ﺍﻟﺨﺩﻤﺔ ﺃﺩﺍﺀ ﻭﻗﺕ ﺒﻴﻥ ﺍﻟﻨﺴﺒﺔ ﺘﺨﻔﻴﺽ ل. 3-ﺍﻟﺘﺤﻠﻴﻼﺕ: ﺃ-ﺍﻟﺸﺒﻜﻴﺔ ﺍﻟﻤﺨﻁﻁﺎﺕ ﺘﺤﻠﻴلNetwork analysis-ﻭﺠﺩﻭﻟـﺔ ﺘﺨﻁـﻴﻁ ﻋﻤﻠﻴـﺔ ﻟﺘﺤﻠﻴـل ﺍﻟﻤﺤﺩﺩﺓ ﺍﻟﻤﺸﺎﺭﻴﻊ ﺘﻨﻔﻴﺫ ﻭﻤﺘﺎﺒﻌﺔ. ﺏ-ﺍﻟﻤـﺩﺨﻼﺕ ﺘﺤﻠﻴـل-ﺍﻟﻤﺨﺭﺠـﺎﺕInput-Output analysis-ﺍﻟﻤـﻭﺍﺭﺩ ﻟﺘﺨـﺼﻴﺹ ﺍﻟﻘﻁ ﺒﻴﻥ ﻤﺘﻭﺍﺯﻥ ﺒﺸﻜل ﺍﻹﻗﺘﺼﺎﺩﻴﺔﺍﻟﻤﺨﺘﻠﻔﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ ﺎﻋﺎﺕ. ﺝ-ﻤﺎﺭﻜﻭﻑ ﺘﺤﻠﻴلMarkov analysis-ﻭﺘﺨﻁـﻴﻁ ﺍﻟﻤﺜﻠـﻰ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻟﺴﻴﺎﺴﺎﺕ ﻟﺭﺴﻡ ﺍﻟﻤﺘﻭﻗﻊ ﺍﻟﻤﺒﻴﻌﺎﺕ ﺤﺠﻡ ﺘﺤﺩﻴﺩ ﺨﻼل ﻤﻥ ﺍﻟﺠﺎﻫﺯﺓ ﺍﻟﺴﻠﻊ ﻤﻥ ﺍﻟﺨﺯﻴﻥ. ﺩ-ﺍﻟﻤﻨﺎﻓﻊ ﺘﺤﻠﻴل-ﺍﻟﺘﻜﺎﻟﻴﻑBenefit-Cost analysis–ﺍﻟﻤـﺸﺎﺭﻴﻊ ﺇﻗﺎﻤـﺔ ﺠﺩﻭﻯ ﻟﺘﻘﻴﻴﻡ ﺍﻷﻤﺜ ﺍﻟﻘﺭﺍﺭ ﻹﺘﺨﺎﺫﺍﻹﺴﺘﺜﻤﺎﺭ ﻤﻥ ﺍﻟﻤﺭﺩﻭﺩ ﻟﻤﻌﺩل ﹰﺍﺇﺴﺘﻨﺎﺩ ﺭﻓﻀﻬﺎ ﺃﻭ ﻟﻘﺒﻭﻟﻬﺎ ل. 4-ﺍﻟﻨﻤﺎﺫﺝ: ﺃ-ﺍﻟﻨﻘل ﻨﻤﺎﺫﺝTransportation models-ﺍﻷﻭﻟﻴﺔ ﺍﻟﻤﻭﺍﺩ ﻟﻨﻘل ﺍﻟﻤﻤﻜﻨﺔ ﺍﻟﻜﻠﻑ ﺃﻗل ﻹﻴﺠﺎﺩ ﻭﺍﻟﻤﺼﻨﻌﺔ. ﺏ-ﺍﻟﺨﺯﻴﻥ ﻨﻤﺎﺫﺝInventory models-ﻟﻁﻠﺒﻴﺎﺕ ﺍﻷﻤﺜل ﺍﻹﻗﺘﺼﺎﺩﻱ ﺍﻟﺤﺠﻡ ﻟﺘﺤﺩﻴﺩﺍﻟـﺸﺭﺍﺀ ﺍﻟﻁﻠﺏ ﺇﻋﺎﺩﺓ ﻭﻨﻘﻁﺔ ﺍﻟﺨﺯﻴﻥ ﻭﻤﻌﺩل ﺍﻟﻁﻭﺍﺭﻱﺀ ﻭﻟﺭﺼﻴﺩ. 6
11.
ﺝ-ﺍﻹﺤﻼل ﻨﻤﺎﺫﺝReplacement models-ﺍﻟﻤﻜـﺎﺌﻥ
ﻹﺴـﺘﺒﺩﺍل ﺍﻷﻤﺜـل ﺍﻟﻤﻭﻋـﺩ ﻟﺘﺤﺩﻴﺩ ﻭﺍﻟﺘﺸﻐﻴل ﺍﻟﺼﻴﺎﻨﺔ ﻜﻠﻑ ﻟﺘﺨﻔﻴﺽ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻭﺍﻟﻤﻌﺩﺍﺕ. ﺇﻴﺠﺎ ﻴﻤﻜﻥ ﺍﻟﺤﺩﻴﺜﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ ﻭﺍﻟﻬﻨﺩﺴﺔ ﺍﻟﺼﻨﺎﻋﺔ ﻭﻤﻤﻴﺯﺍﺕ ﺴﻤﺎﺕ ﺃﻫﻡ ﺃﻤﺎﻴﻠﻲ ﺒﻤﺎ ﺯﻫﺎ: 1-ﺍﻟﺘﺨﺼﻴﺹ–ﻤـﻥ ﹰﺍﺠـﺩ ﻤﺤﺩﻭﺩ ﻋﺩﺩ ﺃﻭ ﻭﺍﺤﺩﺓ ﺴﻠﻌﺔ ﺒﺈﻨﺘﺎﺝ ﺼﻨﺎﻋﻴﺔ ﻤﻨﺸﺄﺓ ﺘﺨﺼﻴﺹ ﺒﻪ ﻴﻘﺼﺩ ﺍﻟﻤﺘﻤﺎﺜﻠﺔ ﺍﻟﺴﻠﻊ. 2-ﺍﻵﻟﻴﺔ–ﺇﺴﺘﺨﺩﺍﻡ ﻋﻠﻰ ﺍﻟﻭﺍﺴﻊ ﺍﻹﻋﺘﻤﺎﺩ ﻴﻌﻨﻲﺍﻷﻻﺕﻟﺘـﻭﻓﻴﺭ ﺍﻷﻭﺘﻭﻤﺎﺘﻴﻜﻴـﺔ ﻭﺍﻟﻤﻜﺎﺌﻥ ﻭﺍﻟﻤﻌﺩﺍﺕ ﺍﻷﻭ ﺒﺎﻟﻤﻭﺍﺩ ﻭﺍﻹﻗﺘﺼﺎﺩ ﺍﻹﻨﺘﺎﺝ ﺩﻗﺔ ﺒﺠﺎﻨﺏ ﻭﺍﻟﺫﻫﻨﻲ ﺍﻟﻌﻀﻠﻲ ﺍﻟﺠﻬﺩﺍﻹﻨﺘﺎﺝ ﻜﻤﻴﺔ ﻭﺯﻴﺎﺩﺓ ﻟﻴﺔ. 3-ﺍﻟﻌﻠﻤﻴﺔ–ﻓﻌﺎﻟﻴﺔ ﺃﻴﺔ ﻭﺘﻘﻴﻴﻡ ﻭﺘﻨﻔﻴﺫ ﻟﺘﺨﻁﻴﻁ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺒﺤﻭﺙ ﻭﺃﺴﺎﻟﻴﺏ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻟﻁﺭﻕ ﺘﻁﺒﻴﻕ ﺘﻌﻨﻲ ﺍﻟﺼﺎﺌﺏ ﺍﻟﻘﺭﺍﺭ ﻹﺘﺨﺎﺫ ﺼﻨﺎﻋﻲ ﻨﺸﺎﻁ ﺃﻭ. 4-ﺍﻟﻨﻅﻡ–ﺘﺤﻠﻴﻼﺕ ﻓﻌﺎﻟﻴﺔ ﻤﻤﺎﺭﺴﺔ ﺇﺠﺭﺍﺀ ﻭﺠﻭﺏ ﺘﻌﻨﻲﺘﺤﻘﻴـﻕ ﻟـﻀﻤﺎﻥ ﺘﺤـﺴﻴﻨﻬﺎ ﺒﻬﺩﻑ ﺍﻟﻨﻅﻡ ﺍ ﻭﺍﻟﺘﺸﻐﻴل ﺍﻟﺘﻁﻭﻴﺭ ﻓﻲ ﺃﻫﺩﺍﻓﻬﺎﺍﻷﺴﺎﺴﻴﺔ ﺍﻹﻨﺘﺎﺝ ﻟﻌﻨﺎﺼﺭ ﻹﻗﺘﺼﺎﺩﻱ)ﻭﺍﻟﻌﻤل ﺍﻟﻤﻜﺎﺌﻥ ، ﺍﻟﻤﻭﺍﺩ.( ﺒﺄﻨﻬﺎ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻬﻨﺩﺴﺔ ﺘﻌﺭﻴﻑ ﻴﻤﻜﻥ ﺃﻋﻼﻩ ﺘﻘﺩﻡ ﻭﻤﻤﺎ"ﺒﻴﻥ ﺍﻟﺘﻨﺴﻴﻕ ﺘﺘﻨﺎﻭل ﺍﻟﺘﻲ ﺍﻟﻌﻠﻭﻡ ﻤﺠﻤﻭﻋﺔ ﺍﻟﻬـﺩﺭ ﻤﻥ ﺍﻟﺤﺩ ﺒﻬﺩﻑ ﻋﻠﻴﻬﺎ ﺍﻟﻌﺎﻤﻠﻴﻥ ﻭﺠﻬﻭﺩ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻟﻠﻤﻜﺎﺌﻥ ﺍﻟﻤﺘﺎﺤﺔ ﻭﺍﻟﻁﺎﻗﺎﺕ ﺍﻷﻭﻟﻴﺔ ﺍﻟﻤﻭﺍﺩ ﻁﺒﻴﻌﺔ ﻓﻲﺍﻟﻌﻤل ﺇﻨﺘﺎﺠﻴﺔ ﻭﺘﺤﺴﻴﻥ ﻭﺍﻟﺠﻬﻭﺩ ﺍﻟﻤﻭﺍﺩ. " ﹰﺎﺇﻗﺘـﺼﺎﺩﻴ ﻤﺠﺩﻴـﺔ ﺼـﻨﺎﻋﻴﺔ ﻤـﺸﺎﺭﻴﻊ ﺇﻗﺎﻤﺔ ﻤﻥ ﺘﻤﻜﻥ ﺍﻟﻌﻠﻭﻡ ﻟﻬﺫﻩ ﺍﻟﺼﺎﺌﺒﺔ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﻁﺒﻴﻘﺎﺕ ﺇﻥ ﺘﺴﻭﻴﻘﻬﺎ ﺴﺭﻋﺔ ﻟﻀﻤﺎﻥ ﻭﺩﺍﺌﻡ ﻤﺴﺘﻤﺭ ﺒﺸﻜل ﻤﻨﺘﺠﺎﺘﻬﺎ ﻭﺘﻁﻭﻴﺭ ﻤﺭﺒﺤﺔ ﺒﺼﻴﻎ ﻭﺘﺸﻐﻴﻠﻬﺎ.ﻤـﺎ ﻓـﺈﻥ ﻟـﺫﺍ ﺘﺴ ﺍﻟﺼﺎﺌﺒﺔ ﻭﺘﻁﺒﻴﻘﺎﺘﻬﺎ ﺍﻟﻌﻠﻭﻡ ﻫﺫﻩ ﺘﻨﺎﻭﻟﺘﻪﺼـﻨﺎﻋﻴﺔ ﻤﻨـﺸﺄﺓ ﻷﻴـﺔ ﺍﻷﺴﺎﺴـﻴﺔ ﺍﻷﻫﺩﺍﻑ ﺘﺤﻘﻴﻕ ﻋﻠﻰ ﺎﻋﺩ ﻜﻠﻑ ﻤﻥ ﻴﻤﻜﻥ ﻤﺎ ﻭﺒﺄﻗل ﺍﻟﻤﺤﺩﺩﺓ ﻭﺍﻟﻨﻭﻋﻴﺎﺕ ﺍﻟﻤﻁﻠﻭﺒﺔ ﺒﺎﻟﻜﻤﻴﺎﺕ ﺍﻟﺴﻠﻊ ﺒﺈﻨﺘﺎﺝ ﻭﺍﻟﻤﺘﻤﺜﻠﺔ. 7
12.
ﺍﻟﺜﺎﻨﻲ ﺍﻟﻔﺼل 2-1-ﺍﻟﻤﺸﺎﺭﻴﻊ ﻟﺠﺩﻭﻯ
ﻭﺍﻹﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻔﻨﻴﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﻴﺴﺘﻨﺩ ﺃﻥ ﻴﺘﻭﺠﺏ ﺼﻨﺎﻋﻲ ﻤﺸﺭﻭﻉ ﺃﻱ ﻹﻗﺎﻤﺔ ﺍﻟﻤﻨﺎﺴﺏ ﺍﻟﻘﺭﺍﺭ ﺇﺘﺨﺎﺫ ﺇﻥﺘـﻀﻤﻥ ﺍﻟﺘﻲ ﺍﻟﻤﺅﺸﺭﺍﺕ ﻋﻠﻰ ﺍﻟـﺩﺨل ﻤـﺴﺘﻭﻯ ﻭﺭﻓـﻊ ﺍﻟﻘﻭﻤﻲ ﺍﻟﺩﺨل ﺯﻴﺎﺩﺓ ﻓﻲ ﺍﻟﻌﺎﻤﺔ ﺒﺎﻟﺤﺎﻟﺔ ﻭﺍﻟﻤﺘﻤﺜﻠﺔ ﺍﻟﺘﻨﻤﻴﺔ ﺨﻁﻁ ﺃﻫﺩﺍﻑ ﺘﺤﻘﻴﻕ ﺇﻟـﻰ ﺒﺎﻹﻀﺎﻓﺔ ﺍﻟﻤﺨﺘﻠﻔﺔ ﺍﻟﻤﻨﺎﻁﻕ ﺒﻴﻥ ﻭﺍﻹﺠﺘﻤﺎﻋﻲ ﺍﻹﻗﺘﺼﺎﺩﻱ ﺍﻟﺘﻭﺍﺯﻥ ﻭﺇﻋﺎﺩﺓ ﺍﻹﺴﺘﺨﺩﺍﻡ ﻭﺘﺤﻘﻴﻕ ﺍﻟﻔﺭﺩﻱ ﺍﻹﻗﺘﺼ ﻭﻗﻁﺎﻋﺎﺕ ﻓﺭﻭﻉ ﻤﺠﻤل ﺒﻴﻥ ﺍﻟﺼﻨﺎﻋﻲ ﺍﻟﺘﻜﺎﻤل ﺘﺤﻘﻴﻕﺎﺩ.ﻴـﺴﺘﻬﺩﻓﻪ ﺍﻟـﺫﻱ ﺍﻟﺭﺌﻴﺴﻲ ﺍﻟﻤﺅﺸﺭ ﺃﻤﺎ ﺭﺒﺢ ﺃﻋﻠﻰ ﺘﺤﻘﻴﻕ ﻫﻭ ﻤﺸﺭﻭﻉ ﺃﻱ ﺇﻗﺎﻤﺔ ﻋﻨﺩ ﺍﻟﺨﺎﺹ ﺍﻟﻘﻁﺎﻉ. ﻨﺠﺎﺤﻪ ﻤﻥ ﻭﺍﻟﺘﺄﻜﺩ ﻤﺸﺭﻭﻉ ﺃﻱ ﺘﻨﻔﻴﺫ ﻤﻭﺍﻓﻘﺔ ﻋﻠﻰ ﻟﻠﺤﺼﻭلﻭﺇﺤﺘﺴﺎﺏ ﺇﻋﺩﺍﺩ ﻴﺠﺏ: 1-ﻟﻠﻤﺸﺭﻭﻉ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻟﻁﺎﻗﺔ ﻭﺘﺤﺩﻴﺩ ﺍﻟﻤﺘﻭﻗﻊ ﺍﻟﻁﻠﺏ. 2-ﺍﻹﻨﺘﺎﺝ ﻟﻤﺭﺍﺤل ﻤﻭﺠﺯ ﻭﺼﻑ. 3-ﺍﻟﻤﺴﺘﺜﻤﺭ ﺍﻟﻤﺎل ﺭﺃﺱ–ﻗﻴﻤﺔ ﻭﻴﺘﻀﻤﻥ: ﺃ-ﺍﻹﻨﺘﺎﺠﻴﺔ ﻭﺍﻟﻤﻌﺩﺍﺕ ﺍﻟﻤﻜﺎﺌﻥ. ﺏ-ﺍﻹﺤﺘﻴﺎﻁﻴﺔ ﺍﻷﺩﻭﺍﺕ. ﺝ-ﺃﻨﻭﺍﻋﻬﺎ ﺒﻤﺨﺘﻠﻑ ﺍﻷﺒﻨﻴﺔ. 4-ﺍﻟﺘﺸﻐﻴﻠﻲ ﺍﻟﻤﺎل ﺭﺃﺱ–ﻴﺘﻀﻤﻥ: ﺃ-ﺍﻟﺘﺼﻨﻴﻌﻴﺔ ﻟﻠﻌﻤﻠﻴﺎﺕ ﺍﻟﻀﺭﻭﺭﻴﺔ ﻭﺍﻟﺘﻜﻤﻴﻠﻴﺔ ﻭﺍﻟﻤﺴﺎﻋﺩﺓ ﺍﻷﻭﻟﻴﺔ ﺍﻟﻤﻭﺍﺩ ﻜﻠﻔﺔ. ﺏ-ﻭﻤﺴﺘﻭ ﺃﻨﻭﺍﻋﻬﺎ ﺒﻤﺨﺘﻠﻑ ﺍﻟﻌﺎﻤﻠﺔ ﺍﻷﻴﺩﻱ ﺍﺠﻭﺭﺍﻟﻭﻅﻴﻔﻴﺔ ﻴﺎﺘﻬﺎ. ﺝ-ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻤﺼﺎﺭﻴﻑ)ﺍﻟﺯﻴﻭﺕ ، ﺍﻟﻜﻬﺭﺒﺎﺀ ، ﺍﻟﻤﺎﺀ ﻤﺜل...ﺇﻟﺦ.( 5-ﻟﻺﻨﺘﺎﺝ ﺍﻹﺠﻤﺎﻟﻴﺔ ﺍﻟﻜﻠﻔﺔ–ﺘﺘﻀﻤﻥ: ﺃ-ﺍﻟﺜﺎﺒﺘﺔ ﺍﻟﻜﻠﻔﺔ. ﺏ-ﺍﻟﻤﺘﻐﻴﺭﺓ ﺍﻟﻜﻠﻔﺔ. 6-ﺍﻟﺴﻨﻭﻱ ﺍﻟﺭﺒﺢ=ﺍﻟﻜﻠﻴﺔ ﺍﻟﻤﺒﻴﻌﺎﺕ ﻗﻴﻤﺔ–ﻟﻺﻨﺘﺎﺝ ﺍﻹﺠﻤﺎﻟﻴﺔ ﺍﻟﻜﻠﻔﺔ. 7-ﺍﻟﻘﻴﻤﺍﻹﺠﻤﺎﻟﻴﺔ ﺍﻟﻤﻀﺎﻓﺔ ﺔ–ﺘﺘﻀﻤﻥ: ﺃ-ﻭﺍﻟﻀﻤﺎﻥ ﺍﻻﺠﻭﺭ. ﺏ-ﺍﻹﻨﺩﺜﺎﺭﺍﺕ. ﺝ-ﻭﺍﻟﺘﺄﻤﻴﻥ ﺍﻟﻔﻭﺍﺌﺩ. ﺩ-ﺍﻷﺭﺒﺎﺡ. ﺍﻟﺼﺎﻓﻴﺔ ﺍﻟﻤﻀﺎﻓﺔ ﺍﻟﻘﻴﻤﺔ=ﺍﻹﺠﻤﺎﻟﻴﺔ ﺍﻟﻤﻀﺎﻓﺔ ﺍﻟﻘﻴﻤﺔ–ﺍﻹﻨﺩﺜﺎﺭﺍﺕ. ﺍﻟﺴﻨﻭﻱ ﺍﻟﺭﺒﺢﻟﻠﻤﺸﺭﻭﻉ 8-ﺍﻟﻤﺸﺭﻭﻉ ﻟﺭﺒﺤﻴﺔ ﺍﻟﻤﺌﻭﻴﺔ ﺍﻟﻨﺴﺒﺔ=ــــــــــــــ*100% ﺍﻟﻤﺴﺘﺜﻤﺭ ﺍﻟﻤﺎل ﺭﺃﺱ 8
13.
ﺍﻟﺜﺎﺒﺘﺔ ﺍﻟﺘﻜﺎﻟﻴﻑ 9-ﺍﻟﺘﻌﺎﺩل ﻨﻘﻁﺔ
ﺤﺠﻡ=ـــــــــــــــــــــــــــــــ ﺍﻟﻭﺍﺤﺩﺓ ﺍﻟﻭﺤﺩﺓ ﺴﻌﺭ–ﺍﻟﻭﺍﺤﺩﺓ ﻟﻠﻭﺤﺩﺓ ﺍﻟﻤﺘﻐﻴﺭﺓ ﺍﻟﺘﻜﺎﻟﻴﻑ ﺍﻟﺜﺎﺒﺘﺔ ﺍﻟﺘﻜﺎﻟﻴﻑ ﺍﻟﺘﻌﺎﺩل ﻨﻘﻁﺔ ﻗﻴﻤﺔ=ــــــــــــــــــ ﺍﻟﻤﺘﻐﻴﺭﺓ ﺍﻟﺘﻜﺎﻟﻴﻑ 1-ــــــــــ ﺍﻟﻤﺒﻴﻌﺎﺕ ﻗﻴﻤﺔ ﺍﻟﻔﻌﻠﻴﺔ ﺍﻟﻤﺒﻴﻌﺎﺕ–ﺍﻟﺘﻌﺎﺩل ﻨﻘﻁﺔ ﻗﻴﻤﺔ ﺍﻷﻤﺎﻥ ﻟﺤﺩ ﺍﻟﻤﺌﻭﻴﺔ ﺍﻟﻨﺴﺒﺔ=ــــــــــــــــــــ*100% ﺍﻟﻤﺒﻴﻌﺎﺕﺍﻟﻔﻌﻠﻴﺔ ﺍﻟﻤﺴﺘﺜﻤﺭ ﺍﻟﻤﺎل ﺭﺃﺱ 10-ﺇﻁﻔﺎﺀ ﻤﺩﺓ)ﺇﺴﺘﺭﺩﺍﺩ(ﺍﻟﻤﺸﺭﻭﻉ=ـــــــــــــــ ﺍﻟﺴﻨﻭﻱ ﺍﻟﺭﺒﺢ+ﺍﻹﻨﺩﺜﺎﺭﺍﺕ ﻜﺎ ﺇﺫﺍ ، ﺍﻹﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻨﺎﺤﻴﺔ ﻤﻥ ﻤﺠﺩﻱ ﺍﻟﻤﺸﺭﻭﻉ ﻋﺎﺩﺓ ﻴﻜﻭﻥﻤـﻥ ﺃﻋﻠـﻰ ﺍﻟﻤﺸﺭﻭﻉ ﺭﺒﺤﻴﺔ ﻨﺕ25% ﻤﻥ ﺃﻗل ﺍﻟﻤﺸﺭﻭﻉ ﺇﻁﻔﺎﺀ ﻭﻤﺩﺓ4ﺴﻨﻭﺍﺕ. ﻤﺜﺎل-1 1-ﺤﺭﻜﺔ ﺇﺯﺩﻴﺎﺩ ﺒﺴﺒﺏ ﺇﺴﺘﺨﺩﺍﻤﻬﺎ ﻋﻠﻰ ﺍﻟﻌﺎﻟﻲ ﻟﻠﻁﻠﺏ ﻭﻨﺘﻴﺠﺔ ﺍﻟﻔﻭﻻﺫﻴﺔ ﺍﻷﻨﺎﺒﻴﺏ ﻹﻨﺘﺎﺝ ﻤﺸﺭﻭﻉ ﻓﻲ ﻗﺩﺭﻫﺎ ﺇﻨﺘﺎﺠﻴﺔ ﺒﻁﺎﻗﺔ ﺍﻟﻤﺸﺭﻭﻉ ﺇﻗﺎﻤﺔ ﹸﺭﺭﻗ ﻟﺫﺍ ، ﻭﺍﻟﺘﺸﻴﻴﺩ ﺍﻟﺒﻨﺎﺀ50000ﺍﻟﻤﻁﻠﻭﺒﺔ ﻟﻠﻨﻭﻋﻴﺎﺕ ﻁﻥ ﻭﺒﺤﺠﻭﻡﺒﻴﻥ ﺘﺘﺭﺍﻭﺡ0.54ﺇﻨﺠﺎﺕ. – ﺃ-ﺒﺤﻭﺍﻟﻲ ﻭﻗﺩﺭﺕ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻭﺍﻟﻤﻌﺩﺍﺕ ﻭﺍﻻﻵﺕ ﺍﻟﻤﻜﺎﺌﻥ5850000ﻤﻜـﺎﺌﻥ ﻋﻠـﻰ ﻭﺘﺸﺘﻤل ﺩﻴﻨﺎﺭ ﻭﺭﺒﻁ ﺍﻟﺸﺭﻴﻁﻭﺍﻟﻜﺒﻴﺭﺓ ﻭﺍﻟﻤﺘﻭﺴﻁﺔ ﺍﻟﺼﻐﻴﺭﺓ ﺍﻷﻨﺎﺒﻴﺏ ﺇﻨﺘﺎﺝ ﺨﻁﻭﻁ ﻭﻤﻜﺎﺌﻥ ﻭﺃﺠﻬﺯﺓ ﺍﻷﺸﺭﻁﺔ 2-ﻴﻜﻭﻥ ﺍﻟﻤﺨﺘﻠﻔﺔ ﺍﻟﻔﻭﻻﺫﻴﺔ ﺍﻷﻨﺎﺒﻴﺏ ﺇﻨﺘﺎﺝ ﻟﻤﺭﺍﺤل ﺍﻟﺘﻨﻅﻴﻤﻲ ﺍﻟﻬﻴﻜل: 3-ﺍﻟﻤﺴﺘﺜﻤﺭ ﺍﻟﻤﺎل ﺭﺃﺱ-ﻴﻠﻲ ﺒﻤﺎ ﻭﻴﺘﻤﺜل: ﻤﺨﺯﻥ ﺍﻟﻤﻭﺍﺩ ﺍﻷﻭﻟﻴﺔ ﺨﻁﻭﻁ ﻭﻟﺤﺎﻡ ﺩﺭﻓﻠﺔ ﺍﻷﻨﺎﺒﻴﺏ ﻤﺨﺯﻥ ﺍﻟﺼﻔﺎﺌﺢ ﺍﻟﻤﺸﺭﻁﺔ ﺘﺸﺭﻴﻁ ﺨﻁ ﺍﻟﺼﻔﺎﺌﺢ ﺘﻌﺩﻴل ﺨﻁ ﻨﻬﺎﻴﺔ ﺍﻷﻨﺎﺒﻴﺏ ﻓﺤﺹ ﺍﻷﻨﺎﺒﻴﺏ ﻤﺨﺯﻥ ﺘﺠﻤﻴﻊ ﺍﻷﻨﺎﺒﻴﺏ ﺘﺴﻨﻴﻥ ﺨﻁ ﻨﻬﺎﻴﺔ ﺍﻷﻨﺎﺒﻴﺏ ﺍﻟﻐﻠﻭﻨﺔ ﻗﺴﻡ ﻤﺨﺯﻥ ﺍﻹﻨﺘﺎﺝ ﺍﻟﺠﺎﻫﺯ ﻓﻲ ﺍﻷﻨﺎﺒﻴﺏ ﺘﺠﻤﻴﻊ ﻤﺨﺯﻥ ﺍﻟﺨﻁﻭﻁ ﺘﻭﻗﻑ ﺤﺎﻟﺔ ﺍﻟﺘﺎﻟﻴﺔ 9
14.
ﻭﻤﻜـﺎﺌﻥ ﺍﻟﺩﺍﺨﻠﻴـﺔ ﻭﺍﻟﺤﺭﻜﺔ
ﺍﻟﻨﻘل ﻭﻤﻌﺩﺍﺕ ﻭﺍﻟﻐﻠﻭﻨﺔ ﺍﻟﻤﻭﺼﻼﺕ ﺇﻨﺘﺎﺝ ﻗﺴﻤﻲ ﻭﻤﻜﺎﺌﻥ ﺍﻟﺤﺠﻡ ﺍﻟﻌﺎﻤﺔ ﺍﻟﺨﺩﻤﺎﺕ ﻭﻗﺴﻡ ﻭﺍﻟﻤﺨﺘﺒﺭ ﺍﻟﺼﻴﺎﻨﺔ ﻭﻤﻌﺩﺍﺕ. -ﺒﻤﺒﻠﻎ ﻗﻴﻤﻬﺎ ﻭﻗﺩﺭﺕ ﺍﻹﺤﺘﻴﺎﻁﻴﺔ ﺍﻷﺩﻭﺍﺕ585000ﹰﺎﺴـﻨﻭﻴ ﺩﻴﻨـﺎﺭﺍﻷﺩﻭﺍﺕ ﻋﻠـﻰ ﻭﺘـﺸﺘﻤل ﻭﺍﻟﺩﺭﺍﻓﻴﻭ ﻭﺍﻟﻠﺤﺎﻡ ﺍﻟﺘﺸﺭﻴﻁ ﻟﻘﺴﻡ ﺍﻹﺤﺘﻴﺎﻁﻴﺔ لﻜﺫﻟﻙ ﺏ ﺴﻨﺘﻴﻥ ﻟﻤﺩﺓ ﻭﺍﻟﻤﻌﺩﺍﺕ ﻟﻠﻤﻜﺎﺌﻥ. ﻭﻏﺭﻓـﺔ ﻟﺫﺍ 5850000 + 585000 + 2250000 = 8685000 ﺃ-ﺒﺤ ﻭﻗﺩﺭﺕ ﺍﻷﻭﻟﻴﺔ ﺍﻟﻤﻭﺍﺩﻋﺩﺓ ﻜﺎﻵﺘﻲ ﻭﻤﻭﺯﻋﺔ ، ﺍﻹﺠﺘﻤﺎﻋﻲ ﺍﻟﻀﻤﺎﻥ ﻤﻨﻬﺎ: ﺝ-ﻭﺍﻟﻤ ﺍﻷﺒﻨﻴﺔﻨﺒﺤﻭﺍﻟﻲ ﻗﻴﻤﺘﻬﺎ ﻭﻗﺩﺭﺕ ﺸﺂﺕ2250000ﻤـﺴﺎﺤﺎﺕ ﺇﻟﻰ ﺍﻟﻤﺸﺭﻭﻉ ﻹﺤﺘﻴﺎﺝ ﺩﻴﻨﺎﺭ ﻓﺒﻠﻎ ﻹﻨﺸﺎﺌﻪ ﻜﺒﻴﺭﺓ15000ﻡ2 ﺍﻟﻤﻜ ، ﺍﻟﻤﺨﺎﺯﻥ ، ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻷﻗﺴﺎﻡ ﻋﻠﻰ ﺘﺸﺘﻤلﺎﺌﻥ ﺍﻟﻤﺭﺠل. ﻴﻜﻭﻥ ﺍﻟﻤﺴﺘﺜﻤﺭ ﺍﻟﻤﺎل ﺭﺃﺱ ﻤﺠﻤﻭﻉ ﻓﺈﻥ: 4-ﺍﻟﺘﺸﻐﻴﻠﻲ ﺍﻟﻤﺎل ﺭﺃﺱ-ﻋﻠﻰ ﻭﻴﺸﺘﻤل: ﻭﺍﻟﻲ6600000ﺍﻟﻤﺴﺎ ﻭﺍﻟﻤﻭﺍﺩ ﺍﻟﻔﻭﻻﺫﻴﺔ ﺒﺎﻷﺸﺭﻁﺔ ﻭﺘﺘﻤﺜل ﺩﻴﻨﺎﺭ ﻹﻨﺘ ﺍﻟﻼﺯﻤﺔﺍﻷﻨﺎﺒﻴﺏ ﺎﺝ. ﺏ-ﺍﻟﻌﺎﻤﻠﺔ ﺍﻷﻴﺩﻱ–ﺍﻷ ﺒﻠﻐﺕ ﺇﺫﻋﻤل ﺒﻭﺠﺒﺘﻲ ﻟﻠﻤﺸﺭﻭﻉ ﺍﻟﻌﺎﻤﻠﺔ ﻴﺩﻱ234ﺴـﻨﻭﻴﺔ ﻭﺒﺈﺠﻭﺭ ﹰﺍﻓﺭﺩ ﻗﺩﺭﻫﺎ400500ﺒﻀ ﺩﻴﻨﺎﺭ ﺍﻹﺨﺘﺼﺎﺹﺍﻟﻌﺩﺩﺍﻟﺴﻨﻭﻱ ﺍﻷﺠﺭﺍﻹﺨﺘﺼﺎﺹﺍﻟﻌﺩﺩﺍﻟﺴﻨﻭﻱ ﺍﻷﺠﺭ ﻤﻌﻤل ﻴﺭ14800ﻤﺨﺯﻥ ﻤﺄﻤﻭﺭ70 ﻤﺩ840 ﻤﻬﻨﺩﺱ1036000ﻁﺎﺒﻌﺔ ﻜﺘﺎﺏ33240 ﻡ.ﻓﻨﻲ ﻤﻼﺤﻅ3072000ﺨﺩﻤﺎﺕ ﻋﻤﺎل99180 ﻁﺒﻴﺏ11800ﻋﻤﺎل125135000 ﻤﻀﻤﺩ11200ﺤﺭﺍﺱ54800 ﺫﺍﺘﻴﺔﻭ ﺇﺩﺍﺭﺓ89600ﺴﻭﺍﻕ2434560 ﺤﺴﺎﺒﺎﺕﻀﻤﺎﻥ___ 710080ﺍﻟ ﻨﻔﻘﺎﺕ65520 ﻴﻕﻉ ﻭﺘﺩﻗ ﻤﺸﺘﺭﻴﺎﺕ34320ﺍﻟﻤﺠﻤﻭ234400500 ﺝ-ﺍﻟﻤﺼﺎﺍﻟﺼﻨﺎﻋﻴﺔ ﺭﻴﻑ–ﺒﻤﺒﻠﻎ9500ﻜﺎ ﻤﻭ ﻜﻬ ، ﺎﺭ570ﺃﻨـﻭﺍﻉ ـﺔ ﺘﺒ ﻭﺴﻭﺍﺌل ﺤﻭﻡ ﺩﻴﻨﺎﺭ 6600000 + 400500 + 79500 = 7080000 ﺃ-ﺍﻟﺜﺎﺒﺘﺔ ﺍﻟﺘﻜﺎﻟﻴﻑ-ﺘﻀﻤﻨﺕ: ﻌﺩل10%ﹰﺎﺴﻨﻭﻴ ﻗﻴﻤﺘﻬﺎ ﻤﻥ،ﺇﻨﻬﺎ ﺃﻱ: 5850000 * 0.10 = 585000 ﻗﺩﺭﺕ7ﹰﺎﺴﻨﻭﻴ ﹰﺍﺩﻴﻨﺎﺭﻵﺘﻲ: ﺯﻋﺔ ﻤﺎﺀ3500ﺩﻴﻨﺭﺒﺎﺀ00ﻭﻜﺎﻓ ﺭﻴـﺩ ﻭﺸ ،ﺯﻴﻭﺕ ﺍﻟﻭﻗﻭﺩ19000ﺩﻴﻨﺎﺭ. ﻴﻜﻭﻥ ﺍﻟﺘﺸﻐﻴﻠﻲ ﺍﻟﻤﺎل ﺭﺃﺱ ﻓﻤﺠﻤﻭﻉ ﻟﺫﺍ: 5-ﺍﻹﻨﺘﺎﺝ ﺘﻜﺎﻟﻴﻑ-ﻤﻥ ﻭﺘﺘﻜﻭﻥ: -ﺒﻤ ﻭﺍﻟﻤﻌﺩﺍﺕ ﺍﻟﻤﻜﺎﺌﻥ ﺇﻨﺩﺜﺎﺭ 10
15.
-ﺒﻤﻌﺩل ﺍﻟﻤﻜﺎﺌﻥ ﺼﻴﺎﻨﺔ5%ﺇﻨﻬﺎ
ﺃﻱ ، ﹰﺎﺴﻨﻭﻴ ﻗﻴﻤﺘﻬﺎ ﻤﻥ: ﺇﻨﻬﺎ ﺃﻱ: ﺇﻨﻬﺎ ﺃﻱ ،: ﺇﻨﻬﺎ ﺃﻱ ، ﻗﻴﻤﺘﻬﺎ ﻤﻥ: ﺇﻨﻬﺎ ﺃﻱ ، ﹰﺎﺴﻨﻭﻴ: 585000 + 292 0 ﺏ-ﺍﻟﺘ 79ﺩﻴﻨﺎﺭ. ﹰﺍﻴﻨﺎﺭ. 175905 5850000 * 0.05 = 292500 -ﺒﻤﻌﺩل ﺍﻟﻤﺒﺎﻨﻲ ﺇﻨﺩﺜﺎﺭ5%ﻗﻴﻤﺘﻬﺎ ﻤﻥ، ﹰﺎﺴﻨﻭﻴ 2250000 * 0.05 = 112500 -ﺼﻴﺎﻨﺔﺒﻨﺴﺒﺔ ﺍﻟﻤﺒﺎﻨﻲ2%ﹰﺎﺴﻨﻭﻴ ﻗﻴﻤﺘﻬﺎ ﻤﻥ 2250000 * 0.02 = 45000 -ﺒﻤﻌ ﺍﻟﺤﺭﻴﻕ ﻀﺩ ﺍﻟﻤﻜﺎﺌﻥ ﻋﻠﻰ ﺍﻟﺘﺄﻤﻴﻥﺩل0.5% 5850000 * 0.005 = 29250 -ﺒﻤﻌﺩل ﺍﻟﺜﺎﺒﺕ ﺍﻟﻤﺎل ﺭﺃﺱ ﻋﻠﻰ ﺍﻟﻔﺎﺌﺩﺓ8% ( 5850000 + 2250000 + 585000 ) * 0.08 = 694800 ﻓ ﻟﺫﺍﻤﺠﻤﻭﻉﺘﻜﻭﻥ ﺍﻟﺜﺎﺒﺘﺔ ﺍﻟﺘﻜﺎﻟﻴﻑ: 500 + 112500 + 45 00 + 29250 + 694800 = 1759050 ﺍﻟﻤﺘﻐﻴﺭﺓ ﻜﺎﻟﻴﻑ-ﺘﻀﻤﻨﺕ: -ﺍﻷﻭﻟﻴﺔ ﺍﻟﻤﻭﺍﺩ ﻗﻴﻤﺔ6600000ﺩﻴﻨﺎﺭ. -ﺍﻹﺠﺘﻤﺎﻋﻲ ﺍﻟﻀﻤﺎﻥ ﺒﻀﻤﻨﻬﺎ ﺍﻟﻌﺎﻤﻠﺔ ﺍﻷﻴﺩﻱ ﺃﺠﻭﺭ400500ﺩﻴﻨﺎﺭ. -ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻤﺼﺎﺭﻴﻑ500 ﺍﻟﻤﺘﻐﻴﺭﺓ ﺍﻟﺘﻜﺎﻟﻴﻑ ﻓﻤﺠﻤﻭﻉ ﻟﺫﺍ=7080000ﺩ ﺒﻠﻐﺕ ﺍﻟﺴﻨﻭﻴﺔ ﺍﻟﻜﻠﻴﺔ ﺍﻹﻨﺘﺎﺝ ﺘﻜﺎﻟﻴﻑ ﻭﻤﺠﻤﻭﻉ: 0 + 7080000 = 8839050 6-ﺍﻟﺴﻨﻭﻱ ﻭﺍﻟﺭﺒﺢ ﺍﻟﻤﺒﻴﻌﺎﺕ: أ-ﻴﻜﻭﻥ ﺍﻟﻭﺍﺤﺩ ﺍﻟﻁﻥ ﺇﻨﺘﺎﺝ ﻜﻠﻔﺔ:177 50000 8839050 = ﺒﺤ ﻗﺩﺭﻭﺍﻟﻲ225ﹰﺍﺩﻴﻨﺎﺭ. 50000 225 = 1125000 ﺩ-11250000 – 8839050 = 24109 7-ﺍﻟﺘﺎﻟﻴﺔ ﺍﻹﻨﺘﺎﺝ: ﺍﻹﺠ585(+ـﺩـﺍﻟﻔﻭﺍﺌ ﻭﺍﻟﺘﺄﻤ 4233000 ب-ﺍﻟﻭﺍﺤﺩ ﺍﻟﻁﻥ ﺒﻴﻊ ﺴﻌﺭ ﺝ-ﺍ ﻗﻴﻤﺔﺘﻜﻭﻥ ﺍﻟﺴﻨﻭﻴﺔ ﻟﻤﺒﻴﻌﺎﺕ:* 0 ﻴﻜﻭﻥ ﺍﻟﺴﻨﻭﻱ ﺍﻟﻤﺸﺭﻭﻉ ﺭﺒﺢ:50 ﻋﻨﺎﺼﺭ ﻤﺭﺩﻭﺩﺍﺕ ﻤﺠﻤﻭﻉ ﺘﺘﻀﻤﻥ ﺍﻹﺠﻤﺎﻟﻴﺔ ﺍﻟﻤﻀﺎﻓﺔ ﺍﻟﻘﻴﻤﺔ ـﻀﻤﺎﻥـﻭﺍﻟ ـﻭﺭـ)400500+ (ـﺩﺜﺎﺭﺍﺕـﺍﻹﻨ)000+112500=697500 ﻴﻥ)724050+ (ﺍﻷﺭﺒﺎﺡ)2410950= (4233000ﹰﺍﺩﻴﻨﺎﺭ. ﺘﻜﻭﻥ ﺍﻟﻤﻀﺎﻓﺔ ﺍﻟﻘﻴﻤﺔ ﺼﺎﻓﻲ ﺃﻤﺎ:– 697500 = 3535500 8-ﺘﻜﻭﻥ ﺍﻟﻤﺸﺭﻭﻉ ﺭﺒﺤﻴﺔ:%4.31%100* 7685000 2410950 = 9-ﺘﻜﻭﻥ ﺍﻟﺘﻌﺎﺩل ﻨﻘﻁﺔ ﻗﻴﻤﺔ:4745638 7080000 17590 = 11250000 1 − 50 11
16.
21092 50000 7080000 225 1759050 = − ﻴﻜﻭﻥ ﺍﻟﺘﻌﺎﺩل ﻨﻘﻁﺔ
ﺤﺠﻡ: ﺍﻷﻤﺎﻥ ﻟﺤﺩ ﺍﻟﻤﺌﻭﻴﺔ ﺍﻟﻨﺴﺒﺔ:%58%100* 11250000 474563811250000 = 10- − ﺍﻟﻤﺸﺭﻭﻉ ﺇﻁﻔﺎﺀ ﻤﺩﺓ)ﺴﻨﺔ(:379.2 6975002410950 8685000 ≅= + 25%ﻤﻥ ﺃﻗل ﺍﻹﻁﻔﺎﺀ ﻭﻤﺩﺓ4ﻤﺠ ﻓﺎﻟﻤﺸﺭﻭﻉ ﻟﺫﺍ ﺴﻨﻭﺍﺕﻤـﻥ ﺩﻱ ﺎﺝ ﻟﻜﻭﻥﻤﻥ ﺃﻋﻠﻰ ﺍﻟﻤﺸﺭﻭﻉ ﺭﺒﺤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻨﺎﺤﻴﺔ. 2-2-ﺍﻹﻨﺘ ﺘﻜﺎﻟﻴﻑ: ﺍﻟﻌﻭﺍﺌـﺩ ﺘﺤﻘﻴـﻕ ﻷﺠـل ﺍﻟﻤﻁﻠﻭﺒـﺔ ﺍﻟﻨﻭﻋﻴـﺔ ﻋﻠﻰ ﺍﻟﻤﺤﺎﻓﻅﺔ ﻤﻊ ﺍﻹﻨﺘﺎﺝ ﻜﻠﻔﺔ ﺨﻔﺽ ﻤﺴﺄﻟﺔ ﺘﻌﺘﺒﺭ ﺼﻨﺎﻋﻴﺔ ﻤﻨﺸﺄﺓ ﻷﻴﺔ.ﻭﻤﺘﺩﺍﺨﻠﺔ ﻤﺘﻌﺩﺩﺓ ﺍﻟﻤﻨﺘﺠﺎﺕ ﻜﻠﻔﺔ ﺇﺭﺘﻔﺎﻉ ﺃﺴﺒﺎﺏ ﻭﺇﻥ 3-ﺍﻹﻨﺘﺎﺝ ﻋﻠﻰ ﺍﻟﻤﻔﺭﻭﻀﺔ ﺍﻟﻨﻭﻋﻴﺔ ﻁﺭﺓ. ﺍﻹﻨﺘﺎﺠﻴﺔ ﺕ. ﺔ. ﻋﻤﻠﻴـﺎﺕ ﻓـﻲ ـﺼﻨﻊ ﻭﻤـﻭﺍﺩ ﺍﻹﺤﺘﻴﺎﻁﻴـﺔ ﻭﺍﻷﺩﻭﺍﺕ ﻭﺍﻟﻭﻗـﻭﺩ ﺍﻟﺯﻴﻭﺕ ﺇﻟﻰ ﺇﻀﺎﻓﺔ 2- ﻭﺍﻟـﺴﻜﻥ ﺍﻹﺠﺘﻤـﺎﻋﻲ ﻭﺍﻟﻀﻤﺎﻥ ﺍﻟﺼﺤﻲ ﻤﻴﻥ 3- ﺇﻀـﺎﻓﺔ ﺍﻟﻔﻨﻴﺔ ﻭﺍﻹﺴﺘﺸﺎﺭﺍﺕ ﻭﺍﻹﻋﻼﻥ ﻭﺍﻹﺩﺍﻤﺔ ﺍﻟﺼﻴﺎﻨﺔ ﻤﺼﺎﺭﻴﻑ ﻤﺜل ﺍﻹﻨﺘﺎﺝ ﺎﺕ 1 ﺍﻷﺴﺎﺴﻴﺔ ﺍﻟﻤﺸﻜﻠﺔ ﺍﻟﻤﺴﺘﻬﺩﻓﺔ ﺃﻫﻤﻬﺎ ﻭﻤﻥ ، ﺒﻴﻨﻬﺎ ﻓﻴﻤﺎ: 1-ﻜﻠـﻑ ﺇﺭﺘﻔـﺎﻉ ﺇﻟﻰ ﺇﻀﺎﻓﺔ ﻟﻺﻨﺘﺎﺝ ﺍﻟﻼﺯﻤﺔ ﻭﺍﻟﺘﻜﻤﻴﻠﻴﺔ ﺍﻷﻭﻟﻴﺔ ﺍﻟﻤﻭﺍﺩ ﻤﺨﺘﻠﻑ ﻷﺴﻌﺎﺭ ﺍﻟﺩﺍﺌﻡ ﺍﻹﺭﺘﻔﺎﻉ ﻭﺍﻟﻨﻘل ﺍﻟﺸﺤﻥ. 2-ﺍﻟﻌﻤل ﻓﻲ ﺍﻟﻤﺒﺫﻭﻟﺔ ﻟﻠﺠﻬﻭﺩ ﺍﻟﺤﻘﻴﻘﻴﺔ ﺍﻟﻘﻴﻤﺔ ﻤﻊ ﺍﻟﻤﺩﻓﻭﻋﺔ ﻭﺍﻟﺭﻭﺍﺘﺏ ﺍﻹﺠﻭﺭ ﺭﺒﻁ ﻋﺩﻡ. ﺒﺎﻟﺴﻴ ﺍﻹﻫﺘﻤﺎﻡ ﻋﺩﻡ 4-ﻀﺍﻹﻨﺘﺎﺝ ﻋﻤﻠﻴﺎﺕ ﻋﻠﻰ ﺍﻟﻔﻌﻠﻴﺔ ﻭﺍﻟﺴﻴﻁﺭﺓ ﺍﻹﺸﺭﺍﻑ ﻤﺴﺘﻭﻯ ﻌﻑ. 5-ﻭﺍﻷﻻ ﺍﻟﻤﻜﺎﺌﻥ ﻹﺩﺍﺭﺓ ﺍﻟﻀﺭﻭﺭﻴﺔ ﺍﻟﻤﺎﻫﺭﺓ ﺍﻟﻌﺎﻤﻠﺔ ﺍﻷﻴﺩﻱ ﻗﻠﺔ 6-ﻭﺍﻹﻨﺘﺎﺠﻴ ﺍﻹﺩﺍﺭﻴﺔ ﺍﻟﻤﺴﺘﻭﻴﺎﺕ ﻋﻠﻰ ﺍﻟﺼﺎﺌﺏ ﻭﺍﻟﺘﻨﻅﻴﻡ ﺍﻟﺘﺨﻁﻴﻁ ﻀﻌﻑ ﺭﺌﻴﺴﻴﺔ ﻋﻨﺎﺼﺭ ﺜﻼﺜﺔ ﺇﻟﻰ ﺍﻟﺘﻜﺎﻟﻴﻑ ﺘﻘﺴﻡ: 1-ﺍﻟﻤﻭﺍﺩ:ﺘﺍﻷﺴﺎﺴﻴﺔ ﺍﻷﻭﻟﻴﺔ ﺍﻟﻤﻭﺍﺩ ﻜﺎﻓﺔ ﺘﻀﻤﻥﺍﻟﻤ ﻴﺴﺘﻠﺯﻤﻬﺎ ﺍﻟﺘﻲ ﻭﺍﻟﺘﻜﻤﻴﻠﻴﺔ ، ﺠﺎﻫﺯﺓ ﺴﻠﻊ ﺇﻟﻰ ﺘﺤﻭﻴﻠﻬﺎ ﻟﻴﺘﻡ ﺍﻹﻨﺘﺎﺝ ﺍﻟﺘﺴﻭﻴﻘﻴﺔ ﻟﻸﻏﺭﺍﺽ ﺘﺴﺘﻌﻤل ﺍﻟﺘﻲ ﻭﺍﻟﺘﻐﻠﻴﻑ ﺍﻟﺘﻌﺒﺌﺔ. ﺍﻹﺠﻭﺭ:ﻓﻲ ﺍﻟﻤﺒﺫﻭﻟﺔ ﺍﻟﻌﻤل ﻗﻭﺓ ﻗﻴﻤﺔ ﺘﻤﺜلﹰﺎﻨﻘـﺩﻴ ﹰﺍﺃﺠﺭ ﻟﻠﻌﺎﻤﻠﻴﻥ ﻤﻘﺎﺒﻠﻬﺎ ﻴﺩﻓﻊ ﺍﻟﺘﻲ ﺍﻹﻨﺘﺎﺝ ﻋﻤﻠﻴﺎﺕ ﻜﺎﻟﺘﺄ ﺍﻟﻌﻴﻨﻴﺔ ﺍﻟﻤﺯﺍﻴﺎ ﺒﻀﻤﻨﻬﺎ ﺨﺩﻤﺔ ﻤﻥ ﻴﻘﺩﻤﻭﻨﻪ ﻤﺎ ﻟﻘﺎﺀ ﻭﻏﻴﺭﻫﺎ ﻭﺍﻟﻨﻘل. ﺍﻟﻤﺼﺭﻭﻓﺎﺕ:ﺍﻟﺨـﺩﻤﺎﺕ ﻋﻠـﻰ ﺍﻟﺤﺼﻭل ﻷﺠل ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻤﻨﺸﺄﺓ ﺘﺘﺤﻤﻠﻬﺎ ﺍﻟﺘﻲ ﺍﻟﻨﻔﻘﺎﺕ ﻜﺎﻓﺔ ﺘﺘﻀﻤﻥ ﺘﺤﺘﺎ ﺍﻟﺘﻲﻋﻤﻠﻴ ﺠﻬﺎ ﺍﻟﺜﺎﺒﺘﺔ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﺇﻨﺩﺜﺎﺭﺍﺕ ﺇﻟﻰ. ﻤﻊ ﻋﻼﻗﺘﻬﺎ ﺤﺴﺏ ﺍﻹﻨﺘﺎﺝ ﻋﻨﺎﺼﺭ ﺘﺼﻨﻴﻑ ﻭﻴﺘﻡ: -ﺍﻹﻨﺘﺎﺝ ﻭﺤﺩﺓ:ﺇﻟﻰ ﺘﺼﻨﻑ ﺇﺫ: 12
17.
-ﻤﺒﺎﺸﺭﺓ ﺘﻜﺎﻟﻴﻑ:ﺍ ﺍﻟﻌﻨﺎﺼﺭ
ﺒﻜﺎﻓﺔ ﺘﺘﻌﻠﻕﺍﻟﻭﺍﺤﺩ ﺒﺎﻟﻤﻨﺘﺞ ﻟﺨﺎﺼﺔ. ﻤﻨﺘﺞ ﻤﻥ ﺒﺄﻜﺜﺭ ﻕ. ﺯﻤﻨـﻲ ﺃﺴﺎﺱ ﻋﻠﻰ ﻭﺘﺤﺴﺏ ﻟﻺﻨﺘﺎﺝ ﹰﺍﺇﺴﺘﻌﺩﺍﺩ ﻭﻓﻭﺍﺌ ﻭﺍﻹﻨﺩﺜﺎﺭ ﺍﻟﺘﺄﻤﻴﻥ ﻭﺃﻗﺴﺎﻁ ﺍﻟﺸﻬﺭﻴﺔ ﺍﻟﺭﻭﺍﺘﺏ ﻭﺘﺸﻤلﺍﻟﻘﺭﻭﺽ ﺩ - ﻭﺇﺠـﻭﺭ ﻭﺍﻟﺘﻜﻤﻴﻠﻴـﺔ ﻭﺍﻟﻤﺴﺎﻋﺩﺓ ﺍﻷﻭﻟﻴﺔ ﺍﻟﻤﻭﺍﺩ ﻗﻴﻤﺔ ﻋﻠﻰ ل 2-2-1 -ﻤﺒﺎﺸﺭﺓ ﻏﻴﺭ ﺘﻜﺎﻟﻴﻑ:ﺘﺘﻌﻠ 2-ﺍﻹﻨﺘﺎﺝ ﺤﺠﻡ:ﺇﻟﻰ ﺘﺼﻨﻑ ﺇﺫ: -ﺜﺎﺒﺘﺔ ﺘﻜﺎﻟﻴﻑ:ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻟﻁﺎﻗﺔ ﺇﻴﺠﺎﺩ ﻨﻔﻘﺎﺕ ﻫﻲ ﺍﻹﻨﺘﺎﺝ ﺤﺠﻡ ﻤﻊ ﻭﻻﺘﺘﻐﻴﺭ ﺍﻹﺩﺍﺭﻴﺔ ﻭﺍﻟﻤﺼﺭﻭﻓﺎﺕ ﺍﻟﺴﻨﻭﻴﺔ. ﻤﺘﻐﻴﺭﺓ ﺘﻜﺎﻟﻴﻑ:ﻓﻬﻲ ﻭﺍﻟﺘﺴﻭﻴﻕ ﺍﻹﻨﺘﺎﺝ ﻟﻌﻤﻠﻴﺎﺕ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻟﻁﺎﻗﺔ ﺇﺴﺘﺨﺩﺍﻡ ﻤﺼﺎﺭﻴﻑ ﺠﻤﻴﻊ ﻫﻲ ﻭﺘﺸﺘﻤ ﺍﻹﻨﺘﺎﺝ ﺤﺠﻡ ﺘﻐﻴﺭ ﻤﻊ ﺘﺘﻐﻴﺭ ﻭﺍﻟ ﺍﻟﺼﻨﺎﻋﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻹﻨﺘﺎﺠﻴﻴﻥ ﺍﻟﻌﻤﺎلﺍﻟﺘﺴﻭﻴﻘﻴﺔ ﻤﺼﺎﺭﻴﻑ. -ﺍﻟﺘﻌﺎﺩل ﺘﺤﻠﻴل: ﻟﻠﻤﻭﺍ ﺍﻷﻤﺜل ﺍﻹﺴﺘﻐﻼل ﺘﺤﻘﻴﻕ ﺇﻟﻰ ﺼﻨﺎﻋﻴﺔ ﻤﻨﺸﺄﺓ ﺃﻱ ﺇﺩﺍﺭﺓ ﺩﻑﺘﺴﻌﻰ ﻓﻬﻲ ﻭﻟﻬﺫﺍ ، ﺍﻟﻤﺘﺎﺤﺔ ﺭﺩ ﺘﻬ ﺍﻟﻬـﺩﻑ ﺘﺤﻘﻕ ﺍﻟﺘﻲ ﻭﺒﺎﻟﻁﺭﻴﻘﺔ ، ﻭﺍﻟﺸﺭﺍﺀ ﻭﺍﻟﺒﻴﻊ ﺍﻹﻨﺘﺎﺝ ﻤﺠﺎل ﻓﻲ ﺍﻟﺼﺎﺌﺒﺔ. ﻭ ﻤﺜﺎل ﹰﺎﺩﺍﺌﻤﺍﻟﻘﺭﺍﺭﺍﺕ ﺇﺘﺨﺎﺫ ﺇﻟﻰ ﻓﻲ ﹰﺍﺃﻤﺭ ﺍﻟﺘﻜﺎﻟﻴﻑ ﺩﺭﺍﺴﺔ ﺘﻌﺩﺍﻹﺩﺍﺭﻴﺔ ﺍﻟﻘﺭﺍﺭﺍﺕ ﺒﻌﺽ ﻹﺘﺨﺎﺫ ﺒﺎﻟﻨﺴﺒﺔ ﺍﻷﻫﻤﻴﺔ ﻏﺎﻴﺔﺒﺘﺨﻁـﻴﻁ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺍﻷﻴﺴﻤ ﻤﺎ ﺃﻭ ﺭﺒﺎﺡﺍﻟﺘﻌﺎﺩل ﺒﺘﺤﻠﻴل ﻰ.ﺍﻟﺘﻌﺎﺩل ﻨﻘﻁﺔ ﺘﺘﺤﺩﺩ)ﻭﺍﻟﺨﺴﺎﺌﺭ ﺍﻷﺭﺒﺎﺡ ﺒﻴﻥ ﻓﻴﻤﺎ(ﻨﻘﻁـﺔ ﻤﻥ ﺨﻁ ﺘﻘﺎﻁﻊ)ﻤﻨﺤﻨﻰ(ﺨﻁ ﻤﻊ ﺍﻹﺠﻤﺎﻟﻴﺔ ﺍﻟﻜﻠﻔﺔ)ﻤﻨﺤﻨﻰ(ﺍﻟﻜﻠﻲ ﺍﻹﻴﺭﺍﺩ. ﺍﻟﻜﻠﻲ ﺍﻹﻴﺭﺍﺩ ﺍﻹﺠﻤﺎﻟﻴﺔ ﺍﻟﻜﻠﻔﺔ ﺍﻟﺜﺎﺒﺘﺔ ﺍﻟﺘﻜﺎﻟﻴﻑ ﺍﻟﺘﻌﺎﺩل ﻨﻘﻁﺔ ﺃﺭﺒﺎﺡ ﺨﺴﺎﺌﺭ ﺃﻭ ﺘﻜﺎﻟﻴﻑ ﻗﻴﻤﺔ ﺍﻟﻤﺒﻴﻌﺎﺕ ﺍﻟﻤﺒﻴﻌﺎﺕ ﺃﻭ ﺍﻹﻨﺘﺎﺝ ﻜﻤﻴﺔ -2:ﺒﺤﺩﻭﺩ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻭﺍﻟﻤﻌﺩﺍﺕ ﺍﻟﻤﻜﺎﺌﻥ ﻁﺎﻗﺔ ﺃﺴﺘﻐﻠﺕ ﺍﻟﻤﺼﺎﻨﻊ ﺃﺤﺩ ﻓﻲ70%ﺼﺎﻓﻲ ﻗﻴﻤﺔ ﻭﺒﻠﻐﺕ ﺍﻟﻤﻨﺘﺠﺔ ﺍﻟﺸﻬﺭﻴﺔ ﺍﻟﻤﺒﻴﻌﺎﺕ7000ﺍﻟﺘﺎﻟﻴﺔ ﺍﻟﻤﺒﺎﻟﻎ ﺼﺭﻓﺕ ﻭﻗﺩ ﺩﻴﻨﺎﺭ)ﺒﺎﻟﺩﻴﻨﺎﺭ(ﺍﻟﺘﺸﻐﻴﻠﻴﺔ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻓﻲ: ﻤﻭﺍﺩﺃﻭﻟﻴﺔ2500ﻤﺒﺎﺸﺭﺓ ﺇﺠﻭﺭ ،750ﺍﻟﺘﺄﻤﻴﻥ ﺃﻗﺴﺎﻁ ،320ﺍﻟﻘـﺭﻭﺽ ﻓﻭﺍﺌﺩ ،250،ﺍﻟﺭﻭﺍﺘـﺏ 500ﺇﺩﺍﺭﻴﺔ ﻤﺼﺭﻭﻓﺎﺕ ،230،ﺇﻨﺩﺜﺎﺭﺍﺕ200ﺼﻨﺎﻋﻴﺔ ﻨﻔﻘﺎﺕ ،150ﺍﻟﺘﺴﻭﻴﻕ ﻤﺼﺎﺭﻴﻑ ،100. 13
18.
ﺍﻟﺘﻌﺎﺩل ﻨﻘﻁﺔ ﻗﻴﻤﺔ
ﻹﻴﺠﺎﺩ: ﺍﻟﺜﺎﺒﺘﺔ ﺍﻟﺘﻜﺎﻟﻴﻑ=ﺍﻟﺭﻭﺍﺘﺏ+ﺍﻟﺘﺄﻤﻴﻥ+ﺇﻨﺩﺜﺎﺭ+ﻤﺼﺭﻭﻓﺎﺕ+ﺍﻟﻔﻭﺍﺌﺩ 320+200+230+250=1500ﺩﻴﻨﺎﺭ. +ﺍﻟﺘﺴﻭﻴﻕ ﻤﺼﺎﺭﻴﻑ 2500711 =500+ ﺍﻟﻤﺘﻐﻴﺭﺓ ﺍﻟﺘﻜﺎﻟﻴﻑ=ﺍﻷﻭﻟﻴﺔ ﺍﻟﻤﻭﺍﺩ+ﺍﻟﻤﺒﺎﺸﺭﺓ ﺍﻹﺠﻭﺭ+ﺼﻨﺎﻋﻴﺔ ﻨﻔﻘﺎﺕ =+50+50+00=3500ﺩﻴﻨﺎﺭ. ﺍﻟﺜﺎﺒﺘﺔ ﺍﻟﺘﻜﺎﻟﻴﻑ ـــــــــــــــ ﺍﻟﺘﻌﺎﺩل ﻨﻘﻁﺔ ﻗﻴﻤﺔ=ـ ـ ﺍﻟﻤﺘﻐﻴﺭﺓ ﺍﻟﺘﻜﺎﻟﻴﻑ 1-ــــــــــ ﺍﻟﻤﺒﻴﻌﺎﺕ 3000 3500 1 = − 7000 O.P ﺘﺤﺩﻴﺩ ﻴﺠﺏ ﻟﺫﺍ ﺩﻗﻴﻕ ﺸﻜلﺍﻟﻤﺨﺘﻠﻔﺔ ﺍﻟﺤﺎﻻﺕ ﺤﺴﺏ ﻭﺍﻟﻤﺒﻴﻌﺎﺕ ﺍﻟﻤﺘﻐﻴﺭﺓ ﺍﻟﻜﻠ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻟﻁﺎﻗﺔ ﻹﺴﺘﻐﻼل.ﺒﻨﺴﺒﺔ ﺍﻟﻤﺘﺎﺤﺔ ﻁﺎﻗﺘﻪ ﺃﺴﺘﻐﻠﺕ ﻗﺩ ﺍﻟﻤﺼﻨﻊ ﺇﻥ ﺒﺈﻓﺘﺭﺍﺽ80%ﺍﻟﻜﻠﻔـﺔ ﻓـﺈﻥ 1500 .E. = ﺒ ﺍﻟﺘﻌﺎﺩل ﻤﻨﺤﻨﻰ ﻭﻟﺭﺴﻡﻔﺔ ﺴﺘﻌﺎﺩل ﺍﻟﻤﺘﻐﻴﺭﺓ400080* 70 3500 =ﻓﺴﺘﻜﻭﻥ ﺍﻟﻤﺒﻴﻌﺎﺕ ﺃﻤﺎ ،800080* 70 7000 =ﻴﺒﻴﻥ ﺃﺩﻨﺎﻩ ﻭﺍﻟﺠﺩﻭل ﺍﻷ ﺍﻟﺤﺎﻻﺕﺨﺭﻯ: ﻗﻴﺍﻟﻤﺘﻐﻴﺭﺓ ﻠﻔﺔﺍﻟﻤﺌﻭ ﺍﻟﻨﺴﺒﺔ% ﺍﻟﻤﺒﻴﻌﺎﺕ ﻤﺔﺍﻟﻜﺍﻟﻁﺎﻗﺔ ﻹﺴﺘﻐﻼل ﻴﺔ 100050010 2000100020 3000150030 4000200040 5000250050 6000300060 7000350070 8000400080 9000450090 100005000100 ﻥ ﺍﻟﺘﻌﺎ ﻨﻘﻁﺔ ﻨ ﺃﺩﻨﺎﻩ ﺍﻟﺸﻜل ﻭﻤﻥﻨﺴﺒﺔ30%ﻭﺒﻜﻠﻔﺔ ﻹﻨﺘﺎﺠﻴﺔ ﺍﻟﻁﺎ ﻤﻥ3000ﺩﻴﻨﺎﺭ. ﺘﻜﻭ ﺩل ﺇﻥ ﻼﺤﻅﺍ ﻗﺔ 14
19.
0 2000 4000 6000 8000 10000 Z Y Y 2000 2500
3000 3500 4000 4500 5000 5500 6000 6500 Z 1000 2000 3000 4000 5000 6000 7000 8000 9000 10000 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% ﺇﻥ ﺇﺫYﻭﺇﻥ ﺍﻟﻜﻠﻴﺔ ﺍﻟﺘﻜﺎﻟﻴﻑ ﺘﻤﺜلZﺍﻟﻤﺒﻴﻌﺎﺕ ﺘﻤﺜل. ﺍﻟﻅـﺭﻭﻑ ﻜﺎﻓـﺔ ﻟﻤﻭﺍﺠﻬـﺔ ﺍﻟﻤﺼﻨﻊ ﻗﺩﺭﺓ ﻤﺩﻯ ﻭﻤﻌﺭﻓﺔ ﺍﻟﻨﺎﺠﺤﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻟﺴﻴﺎﺴﺎﺕ ﺃﻓﻀل ﻭﻟﺘﺤﺩﻴﺩ ﺇﺤﺘﺴ ﻴﺘﻌﻴﻥ ﺍﻹﻨﺘﺎﺠﻴﺔﺍﻷﻤﺎﻥ ﺤﺩ ﻨﺴﺒﺔ ﺎﺏ: ﺍﻟﻔﻌﻠﻴﺔ ﺍﻟﻤﺒﻴﻌﺎﺕ–ﺍﻟﺘﻌﺎﺩل ﻨﻘﻁﺔ ﻗﻴﻤﺔ ﺍﻷﻤﺎﻥ ﺤﺩ ﻨﺴﺒﺔ=ــــــــــــــــــــ ﺍﻟﻔﻌﻠﻴﺔ ﺍﻟﻤﺒﻴﻌﺎﺕ %57%100* 7000 30007000 .S.O.L = − = ﻴﻤﻜ ﻭﻜﺫﻟﻙﻓﺈﺫﺍ ، ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻟﻁﺎﻗﺔ ﺇﺴﺘﻐﻼل ﻟﻤﺴﺘﻭﻴﺎﺕ ﺍﻟﻤﺨﺘﻠﻔﺔ ﺍﻟﺤﺎﻻﺕ ﺒﻤﻭﺠﺏ ﺍﻟﻤﺘﻭﻗﻊ ﺍﻟﺭﺒﺢ ﺇﻴﺠﺎﺩ ﻥ ﺍﻟﻤﺼﻨﻊ ﺃﺴﺘﻐل90%ﺍﻟﺭﺒﺢ ﻓﺴﻴﻜﻭﻥ ﺍﻟﻤﺘﺎﺤﺔ ﻁﺎﻗﺘﻪ ﻤﻥ: Profit = 9000 – ( 1500 + 4500 ) = 3000 ﺒﺎﻟﺭﻏﻡﺍﻟﺘﻌﺎﺩل ﻨﻘﻁﺔ ﺘﺤﻠﻴﻼﺕ ﻜﻭﻥ ﻤﻥﺇﺘﺨـﺎﺫ ﻋﻠـﻰ ﻜﺒﻴﺭ ﻟﺤﺩ ﺘﺴﺎﻋﺩ ﺍﻟﺘﻲ ﺍﻟﺘﺨﻁﻴﻁﻴﺔ ﺍﻷﺩﻭﺍﺕ ﺇﺤﺩﻯ ﻴﻌـﺎﺏ ﺇﻨﻪ ﺇﻻ ، ﺍﻹﻨﺘﺎﺝ ﻨﻤﻁ ﺘﺒﺩﻴل ﺃﻭ ﺘﻘﻠﻴﺼﻪ ﺃﻭ ﺒﺎﻹﻨﺘﺎﺝ ﺍﻟﺘﻭﺴﻊ ﺒﺸﺄﻥ ﺴﺭﻴﻊ ﻭﺒﺸﻜل ﺍﻟﺼﺎﺌﺒﺔ ﺍﻟﻘﺭﺍﺭﺍﺕ ﺍﻟﺘﺎﻟﻴﺔ ﻟﻸﺴﺒﺎﺏ: 1-ﻤﺘﻁﻭﺭﺓ ﺃﻭﺘﻭﻤﺎﺘﻴﻜﻴﺔ ﻭﺍﻻﺕ ﻤﻜﺎﺌﻥ ﺇﺴﺘﺨﺩﺍﻡ ﻋﻨﺩ ﻴﺼﺢ ﻻ ﹰﻼﻓﻌ ﻭﻫﺫﺍ ﻟﻺﻨﺘﺎﺝ ﺩﺍﻟﺔ ﺍﻟﺭﺒﺢ ﺘﻔﺘﺭﺽﻹﻨﻬﺎ ﺍﻟﻤﻨﺘﻭﺝ ﻜﻠﻔﺔ ﺘﻘﻠل. 2-ﺍﻟﺒﻴﻊ ﺃﺴﻌﺎﺭ ﺜﺒﺎﺕ ﻴﻔﺘﺭﺽ. 3-ﺍﻷﻭﻟﻴـﺔ ﺍﻟﻤـﻭﺍﺩ ﻗﻴﻤـﺔ ﻓﻲ ﻴﺅﺜﺭ ﺤﺩﺙ ﺃﻭ ﺘﻐﻴﺭ ﻜل ﻋﻨﺩ ﻭﺍﻟﺘﺼﺤﻴﺢ ﺍﻟﺘﻌﺩﻴل ﺘﻭﺍﺠﻪ ﺍﻟﺘﻌﺎﺩل ﻨﻘﻁﺔ ﺇﻥ ﺍﻹﺠﻭﺭ ﻭﻤﺴﺘﻭﻯ. 2-2-2-ﺍﻹﻨﺘﺎﺝ ﻭﺤﺠﻡ ﻭﺍﻟﺭﺒﺢ ﺍﻟﻜﻠﻔﺔ ﺒﻴﻥ ﺍﻟﻌﻼﻗﺔ: ﻤﺴﺘﻭ ﻋﻠﻰ ﺍﻷﺭﺒﺎﺡ ﺘﺨﻁﻴﻁ ﻋﻤﻠﻴﺔ ﺇﻥ ﻓﻴﻪ ﻻﺸﻙ ﻤﻤﺎﻋﻠـﻰ ﻜﺒﻴـﺭ ﺒـﺸﻜل ﺘﻌﺘﻤﺩ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻤﻨﺸﺄﺓ ﻯ ﺍﻟﺼﺎﺌﺒﺔ ﺍﻟﻘﺭﺍﺭﺍﺕ ﺇﻟﻰ ﻟﻠﺘﻭﺼل ﺍﻹﻨﺘﺎﺝ ﻭﻤﺴﺘﻭﻯ ﺍﻷﺭﺒﺎﺡ ﻭﺒﻨﻭﺩ ﺍﻟﺘﻜﺎﻟﻴﻑ ﻋﻨﺎﺼﺭ ﺒﻴﻥ ﻓﻴﻤﺎ ﺍﻟﻘﺎﺌﻤﺔ ﺍﻟﻌﻼﻗﺔ ﺍﻹﺴﺘﺨﺩﺍﻡ ﺒﺨﺼﻭﺹﺇﻤﻜﺎﻨﻴـﺔ ﻋﻠﻰ ﺘﺴﺎﻋﺩ ﺍﻟﻌﻼﻗﺔ ﻫﺫﻩ ﺇﻥ ﺇﺫ ، ﺍﻟﻤﺘﺎﺤﺔ ﻭﺍﻟﺒﺸﺭﻴﺔ ﺍﻟﻤﺎﺩﻴﺔ ﻟﻠﻤﻭﺍﺭﺩ ﺍﻷﻤﺜل ﺇﻅﻬﺎﺭﺘ ﺍﻟﺘﻲ ﺍﻟﺘﻐﻴﻴﺭﺍﺕ ﻤﺩﻯﻤﻤﺎ ﻟﻺﻨﺘﺎﺝ ﺍﻟﻤﺨﺘﻠﻔﺔ ﺍﻟﻤﺴﺘﻭﻴﺎﺕ ﻭﻓﻕ ﻭﺍﻷﺭﺒﺎﺡ ﺍﻟﺘﻜﺎﻟﻴﻑ ﻋﻨﺎﺼﺭ ﻋﻠﻰ ﺤﺼل ﺇﺘﺨﺎﺫ ﻋﻤﻠﻴﺔ ﻓﻲ ﻤﻬﻤﺘﻬﺎ ﺘﺴﻬﻴل ﻋﻠﻰ ﺍﻹﺩﺍﺭﺓ ﻴﺴﺎﻋﺩﺍﻟﻤﻜﺎﺌﻥ ﻁﺎﻗﺔ ﺇﺴﺘﻐﻼل ﺤﺩﻭﺩ ﺒﺸﺄﻥ ﺍﻟﺴﻠﻴﻤﺔ ﺍﻟﻘﺭﺍﺭﺍﺕ 15
20.
ﺍﻷﺨـﺭﻯ ﺍﻟﺨﻁـﻭﻁ ﻋﻥ
ﺍﻹﺴﺘﻐﻨﺎﺀ ﺃﻭ ﻟﻠﺘﺼﻨﻴﻊ ﺠﺩﻴﺩﺓ ﺨﻁﻭﻁ ﺇﺴﺘﺤﺩﺍﺙ ﻓﻲ ﺍﻹﺴﺘﺜﻤﺎﺭﺍﺕ ﻭﺯﻴﺎﺩﺓ ﻭﺍﻟﻤﻌﺩﺍﺕ ﺘﺨ ﺒﻬﺩﻑﺍﻟﻨﻭﻋﻴﺔ ﻤﺴﺘﻭﻯ ﻋﻠﻰ ﺍﻟﻤﺤﺎﻓﻅﺔ ﻤﻊ ﻴﻤﻜﻥ ﻤﺎ ﺃﺩﻨﻰ ﺇﻟﻰ ﺍﻟﻜﻠﻔﺔ ﻔﻴﺽ. ﺍﻟﻤﺒﺎﺸﺭﺓ ﻭﻏﻴﺭ ﺍﻟﻤﺒﺎﺸﺭﺓ ﺍﻟﺘﻜﺎﻟﻴﻑ ﻭﻋﻨﺎﺼﺭ ﻭﺍﻟﻤﺘﻐﻴﺭﺓ ﺍﻟﺜﺎﺒﺘﺔ ﺍﻟﺘﻜﺎﻟﻴﻑ ﻋﻨﺎﺼﺭ ﺒﻴﻥ ﺍﻟﺘﻤﻴﻴﺯ ﻤﻥ ﻻﺒﺩ ﻟﺫﺍ. ﺍﻟﺒﻴـﻊ ﻤﻨﺩﻭﺏ ﻤﺎﻴﺴﺘﻠﻤﻪ ﺇﻥ ﺤﻴﻥ ﻓﻲ ﺍﻹﻨﺘﺎﺝ ﺒﺤﺠﻡ ﻻﺘﺘﺄﺜﺭ ﺒﺈﻋﺘﺒﺎﺭﻫﺎ ﺜﺎﺒﺘﺔ ﺘﻜﺎﻟﻴﻑ ﺘﻌﺘﺒﺭ ﺍﻟﺭﻭﺍﺘﺏ ﻓﻌﻨﺼﺭ ﻓﻲﺍﻟﺸﻬﺭﻱ ﺒﺎﻟﺭﺍﺘﺏ ﻭﻴﺘﻤﺜل ﺜﺎﺒﺕ ﺠﺯﺀ ﻤﻥ ﻴﺘﻜﻭﻥ ﹰﺍﺃﺠﺭ ﻴﻌﺩ ﺍﻟﻤﻨﺸﺄﺓﺒـﺎﻹﺠﻭﺭ ﻴﺘﻤﺜـل ﻤﺘﻐﻴﺭ ﺁﺨﺭ ﻭﺠﺯﺀ ﺤﺎﻟـﺔ ﻓـﻲ ﺜﺎﺒﺘﺔ ﺘﻌﺘﺒﺭ ﻓﺎﻹﻨﺩﺜﺎﺭﺍﺕ ﻭﻜﺫﻟﻙ ، ﺍﻟﻤﺒﻴﻌﺎﺕ ﻜﻤﻴﺔ ﻋﻠﻰ ﻤﺒﺎﺸﺭﺓ ﺒﺼﻭﺭﺓ ﺘﻌﺘﻤﺩ ﺍﻟﺘﻲ ﺍﻟﺘﺸﺠﻴﻌﻴﺔ ﻴﻌﺘﺒﺭ ﺍﻹﻋﺘﻴﺎﺩﻱ ﻤﻥ ﺍﻷﻜﺜﺭ ﺍﻹﺴﺘﻌﻤﺎل ﻭﻟﻜﻥ ﻭﺍﻷﻻﺕ ﻟﻠﻤﻜﺎﺌﻥ ﺍﻹﻋﺘﻴﺎﺩﻱ ﺍﻹﺴﺘﺨﺩﺍﻡﺍﻹﻨﺩﺜﺎﻤﺘﻐﻴﺭﺓ ﻜﻠﻔﺔ ﺭﺍﺕ، ﻭﺍﻹﺴﺘﺸﺎﺭﺍﺕ ﺍﻹﻋﻼﻥ ﻜﻠﻔﺔ ﻭﻜﺫﻟﻙ)ﺍﻟﺒﺤﻭﺙ ﺒﻀﻤﻨﻬﺎ(ﺫﺍﺘﻬـﺎ ﺒﺤﺩ ﺘﺯﺩﺍﺩ ﻭﺍﻟﺘﻲ ﺜﺎﺒﺘﺔ ﻜﻠﻔﺔ ﺃﻋﺘﺒﺭﺕ ﺍﻟﺘﻲ ﺍﻹﻨﺘﺎﺝ ﺤﺠﻡ ﺯﻴﺎﺩﺓ ﻤﻊ.ﺍﻟـﺭﻏﻡ ﻋﻠـﻰ ﺜﺎﺒﺘﺔ ﺘﻅل ﺤﻴﺙ ﺍﻟﻔﻨﻴﻴﻥ ﻭﺍﻟﻤﺸﺭﻓﻴﻥ ﺍﻟﻌﻤل ﻤﻼﺤﻅﻲ ﺭﻭﺍﺘﺏ ﻭﻜﺫﻟﻙ ﻫﺫﺍ ﺘﺠﺎﻭﺯ ﻋﻨﺩ ﺇﺫ ﻤﻌﻴﻥ ﻟﺤﺩ ﻭﻟﻜﻥ ﺍﻹﻨﺘﺎﺝ ﺯﻴﺎﺩﺓ ﻤﻥﺃﻭ ﺍﻹﻀـﺎﻓﻴﺔ ﺍﻷﻋﻤﺎل ﺇﺠﻭﺭ ﻟﺩﻓﻊ ﻨﺘﻴﺠﺔ ﺘﺘﻐﻴﺭ ﺍﻟﺤﺩ ﺠﺩﻴﺩ ﻤﺸﺭﻑ ﺃﻭ ﻋﻤل ﻤﻼﺤﻅ ﺘﺸﻐﻴل ﺃﻭ ﺇﻀﺎﻓﺔ ﺒﺴﺒﺏ. ﺍﻟﺤﺩﻴﺔ ﺍﻟﻜﻠﻔﺔ ﻨﻅﺭﻴﺔ ﺇﻥ)ﺍﻹﻨﺘـﺎﺝ ﻤـﻥ ﻭﺍﺤﺩﺓ ﻭﺤﺩﺓ ﺯﻴﺎﺩﺓ ﻨﺘﻴﺠﺔ ﺍﻟﺘﻜﺎﻟﻴﻑ ﻓﻲ ﻴﺤﺼل ﺍﻟﺫﻱ ﺍﻟﺘﻐﻴﻴﺭ( ﺍﻟﺘﻜﺎﻟﻴﻑ ﻭﻋﻨﺎﺼﺭ ﺒﻨﻭﺩ ﺍﻹﻨﺘﺎﺝ ﻜﻠﻔﺔ ﺘﺤﻤﻴل ﻋﻠﻰ ﺒﺎﻷﺴﺎﺱ ﺍﻟﻨﻅﺭﻴﺔ ﻫﺫﻩ ﻭﺘﻌﻤلﺍﻟﺘﻜﺎﻟﻴﻑ ﺃﻤﺎ ﻓﻘﻁ ﺍﻟﻤﺘﻐﻴﺭﺓ ﹰﺓﻤﺒﺎﺸﺭ ﺍﻹﻨﺘﺎﺝ ﻋﻠﻰ ﺘﺤﻤل ﻭﻻ ﻭﺍﻟﺨﺴﺎﺌﺭ ﺍﻷﺭﺒﺎﺡ ﻤﻥ ﺠﺯﺀ ﻓﺘﻌﺘﺒﺭ ﺍﻟﺜﺎﺒﺘﺔ. ﻤﺜﺎل-3-ﻤﻨﻬﺎ ﺍﻟﻭﺍﺤﺩﺓ ﺍﻟﻭﺤﺩﺓ ﺘﺒﺎﻉ ﻤﻌﻴﻥ ﻤﻨﺘﺞ ﻴﺼﻨﻊ ﻟﻤﻌﻤل ﺍﻟﻤﺘﻐﻴﺭﺓ ﺍﻟﻜﻠﻔﺔ ﻋﻥ ﺍﻟﺘﺎﻟﻴﺔ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺠﻤﻌﺕ ﺒﻤﺒﻠﻎ20 $ﺘﺤﺩﻴﺩ ﺍﻟﻤﻁﻠﻭﺏ ،ﺃﻤﺜلﻤﺴﺘﻭﻯﻟﻭ ﻺﻨﺘﺎﺝﻟﻠﺭﺒﺢ: Q ﻜﻤﻴﺔﺍﻹﻨﺘﺎﺝ 1 2 3 4 5 6 7 8 V.C. ﺍﻟﻤﺘﻐﻴﺭﺓ ﺍﻟﻜﻠﻔﺔ 18 30 40 55 70 90 120 150 ﺍﻟﺤل- ﻜﻤﻴﺔ ﺍﻹﻨﺘﺎﺝ Q ﺴﻌﺭ ﺍﻟﻭﺤﺩﺓ P ﺍﻹﻴﺭﺍﺩ ﺍﻟﻜﻠﻲ T.R. ﺍﻟﻜﻠﻔﺔ ﺍﻟﻜﻠﻴﺔ T.C. ﺍﻹﻴﺭﺍﺩ ﺍﻟﺤﺩﻱ M.R. ﺍﻟﻜﻠﻔﺔ ﺍﻟﺤﺩﻴﺔ M.C. ﺍﻟﺭﺒﺢ V 1 20 20 18 --- --- 2 2 20 40 30 20 12 10 3 20 60 40 20 10 20 4 20 80 55 20 15 25 5 20 100 70 20 15 30 6 20 120 90 20 20 30 7 20 140 120 20 30 20 8 20 160 150 20 30 10 ﺃﻋﻼﻩ ﺍﻟﺠﺩﻭل ﻤﻥ ﻨﻼﺤﻅﻋﻨﺩQ = 6ﺍﻟﺤﺩﻴﺔ ﻭﺍﻟﻜﻠﻔﺔ ﺍﻟﺤﺩﻱ ﺍﻹﻴﺭﺍﺩ ﻴﺘﺴﺎﻭﻯ.ﺍﻹﻨﺘـﺎﺝ ﻓﻤﺴﺘﻭﻯ ﻟﺫﺍ ﻫﻭ ﺍﻷﻤﺜل6ﻫﻭ ﺭﺒﺢ ﻭﺃﻤﺜل ﻭﺤﺩﺍﺕ30 $. 16
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