{"id":703,"date":"2026-11-09T20:05:45","date_gmt":"2026-11-09T18:05:45","guid":{"rendered":"https:\/\/elegant.menu\/blog\/?p=703"},"modified":"2026-11-09T20:05:47","modified_gmt":"2026-11-09T18:05:47","slug":"nisbat-taklifat-alamala-almataam","status":"publish","type":"post","link":"https:\/\/elegant.menu\/blog\/ar\/nisbat-taklifat-alamala-almataam\/","title":{"rendered":"\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0637\u0639\u0645: \u0643\u0645 \u0645\u0648\u0638\u0641\u064b\u0627 \u064a\u0645\u0643\u0646\u0643 \u062a\u062d\u0645\u0651\u0644 \u0623\u062c\u0631\u0647\u061f"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0644\u062f\u064a\u0643 \u0647\u064a <strong>\u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 (\u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 + \u062a\u0643\u0627\u0644\u064a\u0641 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644) \u00f7 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u00d7 100<\/strong>. \u0648\u0644\u0645\u0639\u0631\u0641\u0629 \u0639\u062f\u062f \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0630\u064a \u064a\u0645\u0643\u0646\u0643 \u062a\u062d\u0645\u0651\u0644\u0647\u060c \u0627\u0639\u0643\u0633 \u0627\u0644\u062d\u0633\u0627\u0628: \u0627\u0636\u0631\u0628 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0641\u064a \u0646\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629\u060c \u062b\u0645 \u0627\u0642\u0633\u0645 \u0639\u0644\u0649 \u0645\u0627 \u062a\u0643\u0644\u0641\u0643 \u0625\u064a\u0627\u0647 \u0633\u0627\u0639\u0629 \u0627\u0644\u0639\u0645\u0644 \u0641\u0639\u0644\u064b\u0627\u060c \u0634\u0627\u0645\u0644\u0629\u064b \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648\u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0648\u0627\u0644\u062a\u0642\u0627\u0639\u062f. \u064a\u0639\u0631\u0636 \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0646 \u0628\u0623\u0645\u062b\u0644\u0629 \u0628\u0627\u0644\u064a\u0648\u0631\u0648\u060c \u0648\u064a\u0628\u064a\u0651\u0646 \u0645\u0627 \u0647\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0648\u0643\u064a\u0641 \u062a\u062e\u062a\u0644\u0641 \u062a\u0643\u0627\u0644\u064a\u0641 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0623\u0648\u0631\u0648\u0628\u0627.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0631\u0629:<\/strong> \u064a\u062a\u0648\u0642\u0639 \u0645\u0637\u0639\u0645 \u0635\u063a\u064a\u0631 12,000 \u20ac \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0623\u0633\u0628\u0648\u0639 \u0627\u0644\u0645\u0642\u0628\u0644 (\u062f\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629) \u0648\u064a\u0633\u062a\u0647\u062f\u0641 \u062a\u0643\u0644\u0641\u0629 \u0639\u0645\u0627\u0644\u0629 \u0628\u0646\u0633\u0628\u0629 30%. \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0644\u062f\u064a\u0647 12,000 \u20ac \u00d7 30% = 3,600 \u20ac. \u0627\u0644\u0637\u0627\u0647\u064a \u0627\u0644\u0630\u064a \u064a\u062a\u0642\u0627\u0636\u0649 15.50 \u20ac \u0625\u062c\u0645\u0627\u0644\u064b\u0627 \u0641\u064a \u0627\u0644\u0633\u0627\u0639\u0629 \u064a\u0643\u0644\u0651\u0641 \u0646\u062d\u0648 20 \u20ac \u0641\u064a \u0627\u0644\u0633\u0627\u0639\u0629 \u0628\u0639\u062f \u0625\u0636\u0627\u0641\u0629 \u062a\u0643\u0627\u0644\u064a\u0641 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0628\u0627\u0644\u063a\u0629 \u0646\u062d\u0648 29% (\u0623\u0631\u0642\u0627\u0645 \u062a\u0648\u0636\u064a\u062d\u064a\u0629). 3,600 \u20ac \u00f7 20 \u20ac = <strong>180 \u0633\u0627\u0639\u0629 \u0645\u062f\u0641\u0648\u0639\u0629<\/strong>\u060c \u0623\u064a \u0646\u062d\u0648 4.5 \u0645\u0648\u0638\u0641\u064a\u0646 \u0628\u062f\u0648\u0627\u0645 \u0643\u0627\u0645\u0644 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 40 \u0633\u0627\u0639\u0629 \u0623\u0633\u0628\u0648\u0639\u064a\u064b\u0627. \u0648\u0643\u0644 \u0633\u0627\u0639\u0629 \u0641\u064a \u062c\u062f\u0648\u0644 \u0627\u0644\u0645\u0646\u0627\u0648\u0628\u0627\u062a \u062a\u062a\u062c\u0627\u0648\u0632 \u0630\u0644\u0643 \u062a\u064f\u0642\u062a\u0637\u0639 \u0645\u0646 \u0627\u0644\u0631\u0628\u062d.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629<\/strong> = \u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 + \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0639\u0644\u0649 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 + \u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 + \u0627\u0644\u062a\u0642\u0627\u0639\u062f + \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0639\u0628\u0631 \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u0642\u0644\u064a\u0646<\/li>\n\n\n\n<li><strong>\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 %<\/strong> = \u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u00f7 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u00d7 100<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0644\u0633\u0627\u0639\u0629<\/strong> = \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0633\u0627\u0639\u0629 \u00d7 (1 + \u0646\u0633\u0628\u0629 \u062a\u0643\u0627\u0644\u064a\u0641 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644)<\/li>\n\n\n\n<li><strong>\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629<\/strong> = \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u00d7 \u0646\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u0645\u0643\u0646\u0629<\/strong> = \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u00f7 \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0644\u0633\u0627\u0639\u0629<\/li>\n\n\n\n<li><strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 (Prime cost)<\/strong> = (\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a + \u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629) \u00f7 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u00d7 100<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0627 \u0647\u064a \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0647\u064a \u0627\u0644\u062d\u0635\u0629 \u0645\u0646 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a\u0643 \u0627\u0644\u062a\u064a \u062a\u0630\u0647\u0628 \u0644\u062f\u0641\u0639 \u0623\u062c\u0648\u0631 \u0645\u0646 \u064a\u0639\u0645\u0644\u0648\u0646 \u0641\u064a \u0627\u0644\u0645\u0637\u0639\u0645\u060c \u0645\u062d\u0633\u0648\u0628\u064a\u0646 \u0628\u062a\u0643\u0644\u0641\u062a\u0647\u0645 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0639\u0644\u064a\u0643 \u0644\u0627 \u0628\u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0645\u0643\u062a\u0648\u0628 \u0641\u064a \u0642\u0633\u064a\u0645\u0629 \u0627\u0644\u0623\u062c\u0631 \u0641\u0642\u0637. \u0648\u0647\u064a \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0643\u0628\u064a\u0631 \u0627\u0644\u062b\u0627\u0646\u064a \u0627\u0644\u0630\u064a \u062a\u062a\u062d\u0643\u0645 \u0641\u064a\u0647 \u0623\u0633\u0628\u0648\u0639\u064b\u0627 \u0628\u0639\u062f \u0623\u0633\u0628\u0648\u0639 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645: \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u062a\u062e\u0628\u0631\u0643 \u0625\u0646 \u0643\u0627\u0646 \u0627\u0644\u0645\u0637\u0628\u062e \u064a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a \u062c\u064a\u062f\u064b\u0627\u060c \u0648\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u062a\u062e\u0628\u0631\u0643 \u0625\u0646 \u0643\u0627\u0646 \u062c\u062f\u0648\u0644 \u0627\u0644\u0645\u0646\u0627\u0648\u0628\u0627\u062a \u064a\u0646\u0627\u0633\u0628 \u062d\u062c\u0645 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0641\u0639\u0644\u064a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0642\u0627\u0639\u062f\u062a\u0627\u0646 \u062a\u062c\u0639\u0644\u0627\u0646 \u0627\u0644\u0631\u0642\u0645 \u0642\u0627\u0628\u0644\u064b\u0627 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629. \u0627\u0642\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a <em>\u062f\u0648\u0646<\/em> \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0644\u0623\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u064a\u0633\u062a \u0645\u0627\u0644\u0643. \u0648\u0627\u062d\u0633\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646: \u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0637\u0628\u062e \u0648\u0627\u0644\u0635\u0627\u0644\u0629 \u0648\u0627\u0644\u0628\u0627\u0631\u060c \u0648\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0639\u0644\u0649 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644\u060c \u0648\u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629\u060c \u0648\u0623\u064a \u0631\u0648\u0627\u062a\u0628 \u0625\u0636\u0627\u0641\u064a\u0629 \u064a\u0641\u0631\u0636\u0647\u0627 \u0628\u0644\u062f\u0643 \u0623\u0648 \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629\u060c \u0648\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u060c \u0648\u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0639\u0628\u0631 \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u064a\u0646. \u0648\u0625\u0646 \u0643\u0646\u062a \u062a\u062f\u0641\u0639 \u0644\u0646\u0641\u0633\u0643 \u0631\u0627\u062a\u0628\u064b\u0627 \u0641\u0623\u062f\u0631\u062c\u0647\u061b \u0648\u0625\u0644\u0627 \u0641\u062a\u0630\u0643\u0651\u0631 \u0623\u0646 \u0647\u0627\u0645\u0634\u0643 \u064a\u062a\u0636\u0645\u0646 \u0633\u0627\u0639\u0627\u062a\u0643 \u063a\u064a\u0631 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u062b\u0627\u0644 \u0645\u062d\u0633\u0648\u0628: \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0645\u0639 \u062a\u0643\u0627\u0644\u064a\u0641 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0648\u062f\u0648\u0646\u0647\u0627<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0625\u063a\u0641\u0627\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u064a\u062c\u0639\u0644 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u062a\u0628\u062f\u0648 \u0623\u0631\u062e\u0635 \u0628\u0639\u062f\u0629 \u0646\u0642\u0627\u0637 \u0645\u0645\u0627 \u0647\u064a \u0639\u0644\u064a\u0647. \u0634\u0647\u0631 \u062a\u0648\u0636\u064a\u062d\u064a \u0644\u0645\u0642\u0647\u0649-\u0645\u0637\u0639\u0645 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627: 50,000 \u20ac \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u064814,000 \u20ac \u0623\u062c\u0648\u0631 \u0625\u062c\u0645\u0627\u0644\u064a\u0629. \u0627\u0633\u062a\u0646\u0627\u062f\u064b\u0627 \u0625\u0644\u0649 \u0646\u0633\u0628 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0644\u0639\u0627\u0645 2026 \u0627\u0644\u062a\u064a \u0646\u0634\u0631\u062a\u0647\u0627 \u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0635\u062d\u064a <a href=\"https:\/\/www.tk.de\/firmenkunden\/versicherung\/beitraege-faq-und-mehr\/beitragssaetze\/aktuelle-beitragssaetze-in-der-sozialversicherung-2031554\" target=\"_blank\" rel=\"noopener\">TK<\/a>\u060c \u062a\u0628\u0644\u063a \u062d\u0635\u0629 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0645\u0646 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0646\u062d\u0648 21% \u0645\u0646 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a (\u0627\u0644\u062a\u0642\u0627\u0639\u062f 9.3%\u060c \u0627\u0644\u0628\u0637\u0627\u0644\u0629 1.3%\u060c \u0627\u0644\u0635\u062d\u0629 7.3% \u0625\u0636\u0627\u0641\u0629\u064b \u0625\u0644\u0649 \u0646\u0635\u0641 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0627\u0644\u0625\u0636\u0627\u0641\u064a \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0628\u0627\u0644\u063a 2.9%\u060c \u0627\u0644\u0631\u0639\u0627\u064a\u0629 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u0645\u062f 1.8%\u061b \u062d\u0633\u0627\u0628\u0646\u0627 \u0627\u0633\u062a\u0646\u0627\u062f\u064b\u0627 \u0625\u0644\u0649 \u0646\u0633\u0628 TK).<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0627\u0644\u0628\u0646\u062f<\/th><th>\u0627\u0644\u0645\u0628\u0644\u063a<\/th><th>% \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/th><\/tr><\/thead><tbody><tr><td>\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a (\u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629)<\/td><td>50,000 \u20ac<\/td><td>100%<\/td><\/tr><tr><td>\u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629<\/td><td>14,000 \u20ac<\/td><td>28.0%<\/td><\/tr><tr><td>+ \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0639\u0644\u0649 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 (\u224821.15%)<\/td><td>2,961 \u20ac<\/td><td>5.9%<\/td><\/tr><tr><td><strong>= \u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629<\/strong><\/td><td><strong>16,961 \u20ac<\/strong><\/td><td><strong>33.9%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u0648 \u0627\u0639\u062a\u0645\u062f \u0627\u0644\u0645\u0642\u0647\u0649 \u0639\u0644\u0649 \u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0648\u062d\u062f\u0647\u0627 \u0644\u0638\u0646 \u0623\u0646\u0647 \u0639\u0646\u062f 28%\u060c \u0623\u064a \u0636\u0645\u0646 \u00ab\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u00bb \u0628\u0627\u0631\u062a\u064a\u0627\u062d. \u0623\u0645\u0627 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0641\u0647\u0648 33.9%. \u0648\u062a\u0630\u0643\u0631 TK \u0623\u064a\u0636\u064b\u0627 \u0631\u0633\u0648\u0645 U1 \u200f(2.1% \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629) \u0648U2 \u200f(0.44%) \u0648\u0631\u0633\u0645 \u0627\u0644\u0625\u0639\u0633\u0627\u0631 (0.15%) \u0644\u0639\u0627\u0645 2026\u060c \u0648\u0642\u062f \u062a\u0646\u0637\u0628\u0642 \u0628\u0646\u0648\u062f \u0623\u062e\u0631\u0649\u060c \u0644\u0630\u0627 \u0627\u0637\u0644\u0628 \u0645\u0646 \u0645\u0632\u0648\u0651\u062f \u062e\u062f\u0645\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0639\u0644\u0649 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0644\u0643\u0644 \u0645\u0648\u0638\u0641 \u0648\u0627\u0633\u062a\u062e\u062f\u0645\u0647\u0627.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u0645 \u0645\u0648\u0638\u0641\u064b\u0627 \u064a\u0645\u0643\u0646\u0643 \u062a\u062d\u0645\u0651\u0644\u0647\u061f \u0627\u062d\u0633\u0628\u0647 \u0645\u0646 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0639\u062f\u062f \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0630\u064a \u064a\u0645\u0643\u0646\u0643 \u062a\u062d\u0645\u0651\u0644\u0647 \u0641\u064a \u0645\u0646\u0627\u0648\u0628\u0629 \u064a\u0633\u0627\u0648\u064a \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0644\u0644\u0645\u0646\u0627\u0648\u0628\u0629 \u00d7 \u0646\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629\u060c \u0645\u0642\u0633\u0648\u0645\u064b\u0627 \u0639\u0644\u0649 \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0633\u0627\u0639\u0629 \u0639\u0645\u0644 \u0648\u0627\u062d\u062f\u0629. \u0627\u0628\u0646\u0650\u0647 \u0645\u0646\u0627\u0648\u0628\u0629\u064b \u0628\u0645\u0646\u0627\u0648\u0628\u0629\u060c \u0644\u0623\u0646 \u063a\u062f\u0627\u0621 \u062b\u0644\u0627\u062b\u0627\u0621 \u0647\u0627\u062f\u0626\u064b\u0627 \u0648\u0639\u0634\u0627\u0621 \u0633\u0628\u062a \u0645\u0645\u062a\u0644\u0626\u064b\u0627 \u064a\u062d\u062a\u0627\u062c\u0627\u0646 \u062c\u062f\u0648\u0644\u064a\u0646 \u0645\u062e\u062a\u0644\u0641\u064a\u0646 \u062a\u0645\u0627\u0645\u064b\u0627.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 1: \u062a\u0648\u0642\u0651\u0639 \u0639\u062f\u062f \u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u0645\u0646\u0627\u0648\u0628\u0629<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0628\u062f\u0623 \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0648\u0628\u0629 \u0646\u0641\u0633\u0647\u0627 \u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u0633\u0627\u0628\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u0627\u0644\u0645\u0627\u0636\u064a\u0629 \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0643\u0627\u0634\u064a\u0631 \u0623\u0648 \u0627\u0644\u062d\u062c\u0648\u0632\u0627\u062a\u060c \u062b\u0645 \u0639\u062f\u0651\u0644 \u0628\u062d\u0633\u0628 \u0627\u0644\u062d\u062c\u0648\u0632\u0627\u062a \u0648\u0627\u0644\u0637\u0642\u0633 \u0648\u0627\u0644\u0639\u0637\u0644\u0627\u062a \u0648\u0627\u0644\u0641\u0639\u0627\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629. \u062f\u0648\u0651\u0646 \u0627\u0644\u062a\u0648\u0642\u0639 \u0644\u062a\u0642\u0627\u0631\u0646\u0647 \u0644\u0627\u062d\u0642\u064b\u0627 \u0628\u0645\u0627 \u062d\u062f\u062b \u0641\u0639\u0644\u064b\u0627.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 2: \u062d\u0648\u0651\u0644 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0625\u0644\u0649 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0636\u0631\u0628 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0641\u064a \u0645\u062a\u0648\u0633\u0637 \u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0632\u0628\u0648\u0646 \u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629. \u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0644\u0644\u0632\u0628\u0648\u0646 32 \u20ac \u0634\u0627\u0645\u0644\u0629 \u0636\u0631\u064a\u0628\u0629 10% (\u0643\u0645\u0627 \u0641\u064a \u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0641\u064a \u0625\u064a\u0637\u0627\u0644\u064a\u0627)\u060c \u0641\u0635\u0627\u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 32 \u20ac \u00f7 1.10 = 29.09 \u20ac.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 3: \u062d\u062f\u0651\u062f \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0636\u0631\u0628 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0646\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629. \u0627\u0633\u062a\u062e\u062f\u0645 \u0647\u062f\u0641\u064b\u0627 \u0645\u0633\u062a\u0645\u062f\u064b\u0627 \u0645\u0646 \u0623\u0631\u0642\u0627\u0645\u0643 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0648\u0645\u0646 \u0627\u0644\u0646\u0637\u0627\u0642\u0627\u062a \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0623\u062f\u0646\u0627\u0647\u060c \u0644\u0627 \u0631\u0642\u0645\u064b\u0627 \u0645\u0623\u062e\u0648\u0630\u064b\u0627 \u0645\u0646 \u0646\u0648\u0639 \u0622\u062e\u0631 \u0645\u0646 \u0627\u0644\u0645\u0637\u0627\u0639\u0645.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 4: \u062d\u0648\u0651\u0644 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0625\u0644\u0649 \u0633\u0627\u0639\u0627\u062a \u0644\u0643\u0644 \u062f\u0648\u0631<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0642\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0644\u0633\u0627\u0639\u0629 \u0644\u0643\u0644 \u062f\u0648\u0631 \u0648\u0627\u0628\u0646\u0650 \u0627\u0644\u062c\u062f\u0648\u0644 \u062d\u062a\u0649 \u062a\u064f\u0633\u062a\u0646\u0641\u062f \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629. \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0623\u0648\u0644\u064b\u0627 (\u0644\u0627 \u0628\u062f \u0645\u0646 \u0634\u062e\u0635 \u064a\u0641\u062a\u062d \u0627\u0644\u0645\u0637\u0628\u062e \u0648\u064a\u062f\u064a\u0631 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0633\u0644\u064a\u0645)\u060c \u062b\u0645 \u0623\u0636\u0641 \u0627\u0644\u0646\u064f\u0651\u062f\u064f\u0644 \u0628\u062d\u0633\u0628 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u0630\u064a \u064a\u062e\u062f\u0645\u0647 \u0643\u0644 \u0646\u0627\u062f\u0644 \u0644\u062f\u064a\u0643 \u062c\u064a\u062f\u064b\u0627\u061b \u0648\u0642\u0650\u0633 \u0647\u0630\u0627 \u0627\u0644\u0631\u0642\u0645 \u0641\u064a \u0635\u0627\u0644\u062a\u0643 \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0627\u0633\u062a\u0639\u0627\u0631\u062a\u0647.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0639\u0634\u0627\u0621 \u0633\u0628\u062a \u062a\u0648\u0636\u064a\u062d\u064a \u0641\u064a \u0645\u0637\u0639\u0645 \u064a\u062a\u0633\u0639 \u0644\u064070 \u0634\u062e\u0635\u064b\u0627: 140 \u0632\u0628\u0648\u0646\u064b\u0627 \u00d7 29.09 \u20ac = 4,073 \u20ac \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a. \u0648\u0639\u0646\u062f \u0647\u062f\u0641 30% \u062a\u0643\u0648\u0646 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 1,222 \u20ac. \u0648\u0642\u062f \u0642\u0627\u0633 \u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0637\u0639\u0645 \u0623\u0646 \u0643\u0644 \u0646\u0627\u062f\u0644 \u064a\u062e\u062f\u0645 \u0646\u062d\u0648 35 \u0632\u0628\u0648\u0646\u064b\u0627 \u062c\u064a\u062f\u064b\u0627 \u064a\u0648\u0645 \u0627\u0644\u0633\u0628\u062a\u060c \u0623\u064a \u0623\u0631\u0628\u0639\u0629 \u0646\u064f\u062f\u064f\u0644.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0627\u0644\u062f\u0648\u0631<\/th><th>\u0623\u0634\u062e\u0627\u0635 \u00d7 \u0633\u0627\u0639\u0627\u062a<\/th><th>\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0644\u0633\u0627\u0639\u0629<\/th><th>\u0627\u0644\u062a\u0643\u0644\u0641\u0629<\/th><\/tr><\/thead><tbody><tr><td>\u0631\u0626\u064a\u0633 \u0627\u0644\u0637\u0647\u0627\u0629<\/td><td>1 \u00d7 9 \u0633<\/td><td>24 \u20ac<\/td><td>216 \u20ac<\/td><\/tr><tr><td>\u0627\u0644\u0637\u0647\u0627\u0629<\/td><td>2 \u00d7 7 \u0633<\/td><td>19 \u20ac<\/td><td>266 \u20ac<\/td><\/tr><tr><td>\u063a\u0627\u0633\u0644 \u0627\u0644\u0623\u0637\u0628\u0627\u0642<\/td><td>1 \u00d7 7 \u0633<\/td><td>16 \u20ac<\/td><td>112 \u20ac<\/td><\/tr><tr><td>\u0627\u0644\u0646\u064f\u0651\u062f\u064f\u0644 (140 \u0632\u0628\u0648\u0646\u064b\u0627 \u00f7 35)<\/td><td>4 \u00d7 6 \u0633<\/td><td>17 \u20ac<\/td><td>408 \u20ac<\/td><\/tr><tr><td>\u0645\u0648\u0638\u0641 \u0627\u0644\u0628\u0627\u0631<\/td><td>1 \u00d7 7 \u0633<\/td><td>17 \u20ac<\/td><td>119 \u20ac<\/td><\/tr><tr><td><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639<\/strong><\/td><td><strong>61 \u0633<\/strong><\/td><td><\/td><td><strong>1,121 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">1,121 \u20ac \u00f7 4,073 \u20ac = 27.5%\u060c \u0636\u0645\u0646 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u06401,222 \u20ac\u060c \u0645\u0639 \u0646\u062d\u0648 100 \u20ac \u0627\u062d\u062a\u064a\u0627\u0637\u064b\u0627 \u0625\u0646 \u062a\u063a\u064a\u0651\u0628 \u0623\u062d\u062f\u0647\u0645 \u0628\u0633\u0628\u0628 \u0627\u0644\u0645\u0631\u0636. \u0648\u0627\u0644\u0622\u0646 \u0627\u0646\u0638\u0631 \u0643\u064a\u0641 \u062a\u062a\u063a\u064a\u0631 \u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u0645\u0643\u0646\u0629 \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u063a\u064a\u0631 \u0627\u0644\u062a\u0648\u0642\u0639 \u0648\u062d\u062f\u0647 (\u0635\u0627\u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0646\u0641\u0633\u0647 29.09 \u20ac\u060c \u0647\u062f\u0641 30%\u060c \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 19 \u20ac \u0644\u0644\u0633\u0627\u0639\u0629):<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0648\u0646<\/th><th>\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/th><th>\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 (30%)<\/th><th>\u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u0645\u0643\u0646\u0629<\/th><\/tr><\/thead><tbody><tr><td>80<\/td><td>2,327 \u20ac<\/td><td>698 \u20ac<\/td><td>37 \u0633<\/td><\/tr><tr><td>110<\/td><td>3,200 \u20ac<\/td><td>960 \u20ac<\/td><td>51 \u0633<\/td><\/tr><tr><td>140<\/td><td>4,073 \u20ac<\/td><td>1,222 \u20ac<\/td><td>64 \u0633<\/td><\/tr><tr><td>170<\/td><td>4,945 \u20ac<\/td><td>1,484 \u20ac<\/td><td>78 \u0633<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0639\u0636 \u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0646\u062e\u0641\u0636 \u0645\u0639 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646: \u0645\u0639 80 \u0632\u0628\u0648\u0646\u064b\u0627 \u0645\u0627 \u0632\u0644\u062a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0637\u0627\u0647\u064d \u0639\u0644\u0649 \u062e\u0637 \u0627\u0644\u0637\u0647\u064a \u0648\u0634\u062e\u0635 \u0641\u064a \u0627\u0644\u0635\u0627\u0644\u0629. \u0644\u0647\u0630\u0627 \u062a\u0639\u0645\u0644 \u0627\u0644\u0645\u0646\u0627\u0648\u0628\u0627\u062a \u0627\u0644\u0647\u0627\u062f\u0626\u0629 \u0639\u0627\u062f\u0629\u064b \u0628\u0646\u0633\u0628\u0629 \u0639\u0645\u0627\u0644\u0629 \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0645\u0632\u062f\u062d\u0645\u0629\u060c \u0648\u0644\u0647\u0630\u0627 \u0641\u0625\u0646 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0623\u0633\u0628\u0648\u0639\u064a \u0623\u0648 \u0627\u0644\u0634\u0647\u0631\u064a \u0647\u0648 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0630\u064a \u064a\u064f\u062d\u0643\u0645 \u0639\u0644\u064a\u0647. \u0648\u0627\u0644\u0645\u0646\u0637\u0642 \u0646\u0641\u0633\u0647 \u064a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0623\u0633\u0628\u0648\u0639 \u0643\u0627\u0645\u0644\u060c \u0643\u0645\u0627 \u0641\u064a \u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0631\u0629:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0646\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629<\/th><th>\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0623\u0633\u0628\u0648\u0639\u064a\u0629 \u0639\u0644\u0649 12,000 \u20ac \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a<\/th><th>\u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0628\u064020 \u20ac<\/th><th>\u0645\u0648\u0638\u0641\u0648\u0646 \u0628\u062f\u0648\u0627\u0645 \u0643\u0627\u0645\u0644 (40 \u0633)<\/th><\/tr><\/thead><tbody><tr><td>28%<\/td><td>3,360 \u20ac<\/td><td>168 \u0633<\/td><td>4.2<\/td><\/tr><tr><td>30%<\/td><td>3,600 \u20ac<\/td><td>180 \u0633<\/td><td>4.5<\/td><\/tr><tr><td>32%<\/td><td>3,840 \u20ac<\/td><td>192 \u0633<\/td><td>4.8<\/td><\/tr><tr><td>35%<\/td><td>4,200 \u20ac<\/td><td>210 \u0633<\/td><td>5.3<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u0645 \u064a\u0643\u0644\u0651\u0641 \u0627\u0644\u0645\u0648\u0638\u0641 \u0641\u0639\u0644\u064b\u0627 \u0641\u064a \u0623\u0648\u0631\u0648\u0628\u0627\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0643\u0644\u0651\u0641\u0643 \u0627\u0644\u0645\u0648\u0638\u0641 \u0623\u062c\u0631\u0647 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0625\u0636\u0627\u0641\u0629\u064b \u0625\u0644\u0649 \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0648\u0645\u0632\u0627\u064a\u0627 \u0639\u0644\u0649 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u062a\u0636\u064a\u0641\u060c \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0623\u062f\u0646\u0627\u0647\u060c \u0645\u0627 \u0628\u064a\u0646 \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u062e\u064f\u0645\u0633 \u0648\u0646\u062d\u0648 \u0627\u0644\u0646\u0635\u0641\u060c \u0628\u062d\u0633\u0628 \u0627\u0644\u0628\u0644\u062f \u0648\u0645\u0627 \u062a\u062f\u0631\u062c\u0647 (\u0642\u0631\u0627\u0621\u062a\u0646\u0627 \u0627\u0644\u062a\u0642\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0645\u0635\u0627\u062f\u0631 \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644). \u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629\u060c \u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0646\u0648\u0641\u0645\u0628\u0631 2026 (\u0627\u0644\u0646\u0633\u0628 \u062a\u062a\u063a\u064a\u0631 \u0643\u0644 \u0639\u0627\u0645\u060c \u0641\u062a\u0623\u0643\u062f \u0645\u0646\u0647\u0627 \u0645\u0639 \u0645\u0632\u0648\u0651\u062f \u062e\u062f\u0645\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628):<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0627\u0644\u0628\u0644\u062f<\/th><th>\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644<\/th><th>\u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u062a\u0642\u0627\u0639\u062f<\/th><th>\u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0644\u0623\u062c\u0631<\/th><\/tr><\/thead><tbody><tr><td>\u0625\u064a\u0637\u0627\u0644\u064a\u0627<\/td><td>\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a INPS \u0639\u0644\u0649 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0646\u062d\u0648 30\u201333% \u0645\u0646 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0645\u062a\u0648\u0633\u0637 (<a href=\"https:\/\/www.money.it\/contributi-inps-lavoratori-dipendenti-quanto-costano-all-azienda\" target=\"_blank\" rel=\"noopener\">money.it<\/a>\u060c \u062a\u0642\u062f\u064a\u0631\u064a)<\/td><td>\u0627\u0644\u0631\u0627\u062a\u0628\u0627\u0646 \u0627\u0644\u062b\u0627\u0644\u062b \u0639\u0634\u0631 \u0648\u0627\u0644\u0631\u0627\u0628\u0639 \u0639\u0634\u0631 \u0628\u0645\u0648\u062c\u0628 \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u0636\u064a\u0627\u0641\u0629 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629 CCNL Turismo \u2013 Pubblici Esercizi (<a href=\"https:\/\/ilccnl.it\/contratto\/ccnl\/turismo-confcommercio---pubblici-esercizi\" target=\"_blank\" rel=\"noopener\">ilccnl.it<\/a>)\u061b \u0645\u0643\u0627\u0641\u0623\u0629 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 TFR \u0628\u0646\u062d\u0648 6.91% \u0645\u0646 \u0627\u0644\u0623\u062c\u0631 (<a href=\"https:\/\/www.coverflex.com\/it\/blog\/calcolo-tfr-formula-ed-esempi-pratici-2026\" target=\"_blank\" rel=\"noopener\">Coverflex<\/a>)<\/td><td>\u062d\u062f \u0623\u062f\u0646\u0649 \u062a\u062d\u062f\u062f\u0647 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629<\/td><\/tr><tr><td>\u0623\u0644\u0645\u0627\u0646\u064a\u0627<\/td><td>\u0646\u062d\u0648 21% \u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 (\u062d\u0633\u0627\u0628\u0646\u0627 \u0645\u0646 \u0646\u0633\u0628 <a href=\"https:\/\/www.tk.de\/firmenkunden\/versicherung\/beitraege-faq-und-mehr\/beitragssaetze\/aktuelle-beitragssaetze-in-der-sozialversicherung-2031554\" target=\"_blank\" rel=\"noopener\">TK<\/a> \u0644\u0639\u0627\u0645 2026)\u060c \u0625\u0636\u0627\u0641\u0629\u064b \u0625\u0644\u0649 \u0631\u0633\u0648\u0645<\/td><td>\u0644\u0645 \u0646\u062c\u062f \u0631\u0627\u062a\u0628\u064b\u0627 \u0625\u0636\u0627\u0641\u064a\u064b\u0627 \u0625\u0644\u0632\u0627\u0645\u064a\u064b\u0627 \u0628\u0627\u0644\u0642\u0627\u0646\u0648\u0646<\/td><td>13.90 \u20ac \u0625\u062c\u0645\u0627\u0644\u064b\u0627 \u0641\u064a \u0627\u0644\u0633\u0627\u0639\u0629 \u0645\u0646\u0630 1 \u064a\u0646\u0627\u064a\u0631 2026 (<a href=\"https:\/\/www.bundesregierung.de\/breg-de\/aktuelles\/mindestlohn-steigt-2391010\" target=\"_blank\" rel=\"noopener\">Bundesregierung<\/a>)<\/td><\/tr><tr><td>\u0647\u0648\u0644\u0646\u062f\u0627<\/td><td>\u0646\u062d\u0648 17% \u0644\u0635\u0627\u062d\u0628 \u0639\u0645\u0644 \u0635\u063a\u064a\u0631 \u0628\u0639\u0642\u0648\u062f \u062f\u0627\u0626\u0645\u0629 (\u062d\u0633\u0627\u0628\u0646\u0627 \u0645\u0646 \u0623\u0642\u0633\u0627\u0637 2026 \u0627\u0644\u062a\u064a \u0646\u0634\u0631\u0647\u0627 <a href=\"https:\/\/www.rendement.nl\/sociale-verzekeringen\/nieuws\/definitieve-sociale-premies-2026-zijn-bekend.html\" target=\"_blank\" rel=\"noopener\">Rendement<\/a>)\u061b \u0642\u0633\u0637 \u0627\u0644\u0628\u0637\u0627\u0644\u0629 7.74% \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 2.74% \u0644\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0631\u0646\u0629<\/td><td>\u0628\u062f\u0644 \u0625\u062c\u0627\u0632\u0629 \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 8% \u0645\u0646 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0633\u0646\u0648\u064a (<a href=\"https:\/\/www.rijksoverheid.nl\/vraag-en-antwoord\/vakantiedagen-en-vakantiegeld\/hoe-hoog-is-mijn-vakantiegeld\" target=\"_blank\" rel=\"noopener\">Rijksoverheid<\/a>)\u061b \u062a\u0642\u0627\u0639\u062f \u0642\u0637\u0627\u0639 \u0627\u0644\u0636\u064a\u0627\u0641\u0629\u060c \u064a\u062f\u0641\u0639 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0646\u0635\u0641\u0647 (<a href=\"https:\/\/khn.nl\/nieuws\/de-nieuwe-pensioenregeling-gaat-1-januari-2026-in\" target=\"_blank\" rel=\"noopener\">KHN<\/a>)<\/td><td>14.71 \u20ac \u0641\u064a \u0627\u0644\u0633\u0627\u0639\u0629 \u0645\u0646\u0630 1 \u064a\u0646\u0627\u064a\u0631 2026 (<a href=\"https:\/\/www.awvn.nl\/wml\/nieuws\/minimumuurloon-januari-2026\/\" target=\"_blank\" rel=\"noopener\">AWVN<\/a>)\u060c \u064814.99 \u20ac \u0645\u0646\u0630 1 \u064a\u0648\u0644\u064a\u0648 2026\u060c \u0644\u0645\u0646 \u0628\u0644\u063a\u0648\u0627 21 \u0639\u0627\u0645\u064b\u0627 (<a href=\"https:\/\/www.awvn.nl\/wml\/nieuws\/minimumloon-stijgt-per-juli-naar-1499-euro-per-uur\/\" target=\"_blank\" rel=\"noopener\">AWVN<\/a>)<\/td><\/tr><tr><td>\u0627\u0644\u0646\u0631\u0648\u064a\u062c<\/td><td>\u0627\u0634\u062a\u0631\u0627\u0643 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0648\u0637\u0646\u064a \u0639\u0644\u0649 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 14.1% \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 I\u060c \u0648\u0623\u0642\u0644 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0623\u062e\u0631\u0649 (<a href=\"https:\/\/www.skatteetaten.no\/satser\/arbeidsgiveravgift\/?year=2026\" target=\"_blank\" rel=\"noopener\">Skatteetaten<\/a>)<\/td><td>\u0628\u062f\u0644 \u0625\u062c\u0627\u0632\u0629 10.2%\u060c \u0623\u0648 12% \u0645\u0639 \u062e\u0645\u0633\u0629 \u0623\u0633\u0627\u0628\u064a\u0639 \u0625\u062c\u0627\u0632\u0629 (<a href=\"https:\/\/www.virke.no\/arbeidsgiverstotte\/ferie\/feriepenger\/\" target=\"_blank\" rel=\"noopener\">Virke<\/a>)\u061b \u062a\u0642\u0627\u0639\u062f \u0645\u0647\u0646\u064a \u0625\u0644\u0632\u0627\u0645\u064a \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 2% (<a href=\"https:\/\/www.dnb.no\/dnbnyheter\/no\/din-okonomi\/pensjon-fra-foerste-krone\" target=\"_blank\" rel=\"noopener\">DNB<\/a>)<\/td><td>\u062a\u0639\u0631\u0641\u0629 \u0642\u0637\u0627\u0639 \u0627\u0644\u0636\u064a\u0627\u0641\u0629 \u0630\u0627\u062a \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0639\u0627\u0645\u061b \u0631\u0627\u062c\u0639 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0644\u062f\u0649 <a href=\"https:\/\/prod.arbeidstilsynet.no\/globalassets\/regelverkspdfer\/forskrift-om-delvis-allmenngjoring-av-tariffavtale-for-overnattings--serverings--og-cateringvirksomheter\" target=\"_blank\" rel=\"noopener\">Arbeidstilsynet<\/a><\/td><\/tr><tr><td>\u062a\u0631\u0643\u064a\u0627<\/td><td>\u062d\u0635\u0629 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a SGK \u200f21.75%\u060c \u064819.75% \u0628\u0639\u062f \u062e\u0635\u0645 \u0627\u0644\u0646\u0642\u0637\u062a\u064a\u0646 \u0644\u0644\u0623\u0646\u0634\u0637\u0629 \u063a\u064a\u0631 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u0625\u0636\u0627\u0641\u0629\u064b \u0625\u0644\u0649 2% \u062a\u0623\u0645\u064a\u0646 \u0628\u0637\u0627\u0644\u0629 (<a href=\"https:\/\/www.ey.com\/tr_tr\/insights\/tax\/2026-asgari-ucret\" target=\"_blank\" rel=\"noopener\">EY T\u00fcrkiye<\/a>)<\/td><td>\u0627\u0644\u0645\u0643\u0627\u0641\u0623\u0629 (ikramiye) \u063a\u064a\u0631 \u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0645\u0644\u061b \u062a\u0623\u062a\u064a \u0645\u0646 \u0627\u0644\u0639\u0642\u062f \u0623\u0648 \u0627\u0644\u0639\u064f\u0631\u0641 (<a href=\"https:\/\/www.hukukihaber.net\/ucrete-ek-olarak-ikramiye\" target=\"_blank\" rel=\"noopener\">Hukuki Haber<\/a>)<\/td><td>33,030 \u0644\u064a\u0631\u0629 \u062a\u0631\u0643\u064a\u0629 \u0625\u062c\u0645\u0627\u0644\u064b\u0627 \u0634\u0647\u0631\u064a\u064b\u0627 \u0641\u064a 2026 (<a href=\"https:\/\/www.ey.com\/tr_tr\/insights\/tax\/2026-asgari-ucret\" target=\"_blank\" rel=\"noopener\">EY T\u00fcrkiye<\/a>)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0623\u0645\u0631\u0627\u0646 \u0639\u0645\u0644\u064a\u0627\u0646. \u0623\u0648\u0644\u064b\u0627\u060c \u0641\u064a \u0625\u064a\u0637\u0627\u0644\u064a\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u0631\u0627\u062a\u0628\u0627\u0646 \u0627\u0644\u062b\u0627\u0644\u062b \u0639\u0634\u0631 \u0648\u0627\u0644\u0631\u0627\u0628\u0639 \u0639\u0634\u0631 \u0642\u0633\u0627\u0626\u0645 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0627\u062b\u0646\u062a\u064a \u0639\u0634\u0631\u0629 \u062a\u0642\u0644\u0644 \u0645\u0646 \u0623\u062c\u0648\u0631 \u0627\u0644\u0633\u0646\u0629\u060c \u0641\u0627\u062d\u062a\u062c\u0632 \u062c\u0632\u0623\u064a\u0646 \u0645\u0646 \u0627\u062b\u0646\u064a \u0639\u0634\u0631 \u0643\u0644 \u0634\u0647\u0631 \u0648\u0625\u0644\u0627 \u0642\u0641\u0632\u062a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0641\u064a \u0627\u0644\u0635\u064a\u0641 \u0648\u0641\u064a \u062f\u064a\u0633\u0645\u0628\u0631. \u062b\u0627\u0646\u064a\u064b\u0627\u060c \u0628\u062f\u0644 \u0627\u0644\u0625\u062c\u0627\u0632\u0629 \u0641\u064a \u0647\u0648\u0644\u0646\u062f\u0627 \u0648\u0627\u0644\u0646\u0631\u0648\u064a\u062c \u0646\u0633\u0628\u0629 \u0645\u0646 \u0623\u062c\u0631 \u0627\u0644\u0633\u0646\u0629\u061b \u0641\u0625\u0646 \u0643\u0627\u0646 \u064a\u064f\u062f\u0641\u0639 \u062f\u0641\u0639\u0629\u064b \u0648\u0627\u062d\u062f\u0629 \u0641\u0627\u062d\u062a\u0633\u0628\u0647 \u0643\u0644 \u0634\u0647\u0631 \u0623\u064a\u0636\u064b\u0627. \u0648\u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0644\u0633\u0627\u0639\u0629 \u0644\u062f\u064a\u0643\u060c \u0627\u0642\u0633\u0645 \u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0644\u0643\u0644 \u062f\u0648\u0631 \u0641\u064a \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0636\u064a (\u0645\u0646 \u0645\u0632\u0648\u0651\u062f \u062e\u062f\u0645\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628) \u0639\u0644\u0649 \u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u0639\u0645\u0648\u0644\u0629 \u0641\u0639\u0644\u064b\u0627.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0627 \u0647\u064a \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0644\u0644\u0645\u0637\u0639\u0645\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0644\u0644\u0645\u0637\u0639\u0645 \u062a\u062a\u0631\u0627\u0648\u062d \u062a\u0642\u0631\u064a\u0628\u064b\u0627 \u0628\u064a\u0646 25% \u064835% \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0645\u0639 \u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u0631\u0627\u0642\u064a\u0629 \u0641\u064a \u0623\u0639\u0644\u0649 \u0627\u0644\u0646\u0637\u0627\u0642\u060c \u0648\u0628\u0639\u0636 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a\u0629 \u062a\u0635\u0644 \u0625\u0644\u0649 40%. \u0645\u0627 \u062a\u0642\u0648\u0644\u0647 \u0627\u0644\u0645\u0635\u0627\u062f\u0631:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.7shifts.com\/calculators\/labor-cost-calculator\/\" target=\"_blank\" rel=\"noopener\">7shifts<\/a>: \u062a\u062a\u0631\u0627\u0648\u062d \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0641\u064a \u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0639\u0627\u062f\u0629\u064b \u0628\u064a\u0646 30% \u064835% \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u061b \u0648\u0627\u0644\u0628\u0642\u0627\u0621 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u062f\u0648\u0646 28% \u0642\u062f \u064a\u0639\u0646\u064a \u0646\u0642\u0635\u064b\u0627 \u0641\u064a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646.<\/li>\n\n\n\n<li><a href=\"https:\/\/kitchennmbrs.app\/en\/knowledge-base\/daily-control\/how-do-i-calculate-the-maximum-number-of-cooks-i-can-schedule-for-a-specific-revenue-target\" target=\"_blank\" rel=\"noopener\">KitchenNmbrs<\/a> (\u0647\u0648\u0644\u0646\u062f\u0627): \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0636\u064a\u0627\u0641\u0629 \u0639\u0627\u062f\u0629\u064b 25\u201335% \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0648\u0627\u0644\u0645\u0637\u0628\u062e \u0648\u062d\u062f\u0647 \u0646\u062d\u0648 15\u201320%.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.eposnow.com\/au\/resources\/what-percentage-should-labour-cost-be-in-a-restaurant\" target=\"_blank\" rel=\"noopener\">Epos Now<\/a> \u0646\u0642\u0644\u064b\u0627 \u0639\u0646 \u062a\u0642\u0631\u064a\u0631 \u0644\u0640BDO: 25\u201335% \u0644\u0645\u0639\u0638\u0645 \u0627\u0644\u0645\u0637\u0627\u0639\u0645\u060c \u0645\u0646 28.8% \u0641\u064a \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u0633\u0631\u064a\u0639\u0629 \u063a\u064a\u0631 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0625\u0644\u0649 34% \u0641\u064a \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629.<\/li>\n\n\n\n<li><a href=\"https:\/\/g-wie-gastro.de\/unternehmensfuehrung\/management\/gewinn-und-kostenoptimierung\/betriebsoptimierung-in-der-gastronomie\" target=\"_blank\" rel=\"noopener\">G wie Gastro<\/a> (\u0623\u0644\u0645\u0627\u0646\u064a\u0627): \u062a\u0634\u0643\u0651\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 30\u201340% \u0645\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0636\u064a\u0627\u0641\u0629\u060c \u0648\u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u064a\u0628\u0642\u0649 \u0627\u0644\u0637\u0639\u0627\u0645 \u0645\u0639 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u0648\u0642 65% \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0642\u062f \u062a\u062a\u062c\u0627\u0648\u0632 \u0646\u0633\u0628\u062a\u0643 \u0627\u0644\u0646\u0637\u0627\u0642 \u0648\u062a\u0628\u0642\u0649 \u0646\u0627\u062c\u062d\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0645\u0646\u062e\u0641\u0636\u0629 (\u0645\u0637\u0639\u0645 \u0628\u064a\u062a\u0632\u0627\u060c \u0645\u0642\u0647\u0649) \u0628\u062d\u064a\u062b \u062a\u0628\u0642\u0649 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u062d\u062f\u0648\u062f\u0647\u0627\u060c \u0623\u0648 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0623\u0633\u0639\u0627\u0631\u0643 \u0645\u0631\u062a\u0641\u0639\u0629 \u0628\u0645\u0627 \u064a\u0643\u0641\u064a \u0644\u062a\u0645\u0648\u064a\u0644 \u062e\u062f\u0645\u0629 \u0623\u0643\u062b\u0631. \u0648\u0642\u062f \u062a\u0643\u0648\u0646 \u062f\u0648\u0646\u0647 \u0648\u062a\u0628\u0642\u0649 \u0645\u0634\u0643\u0644\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0645\u0627\u0644\u0643 \u064a\u0639\u0645\u0644 \u0643\u0644 \u0645\u0646\u0627\u0648\u0628\u0629 \u062f\u0648\u0646 \u0623\u062c\u0631\u060c \u0623\u0648 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062e\u062f\u0645\u0629 \u062a\u062a\u0623\u062b\u0631. \u0627\u062d\u0643\u0645 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0645\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0645\u0639\u064b\u0627: \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0647\u064a \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0630\u064a \u064a\u062c\u0628 \u0623\u0646 \u064a\u0633\u062a\u0642\u064a\u0645.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u062e\u0641\u0651\u0636 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u062f\u0648\u0646 \u0627\u0644\u0645\u0633\u0627\u0633 \u0628\u0627\u0644\u062e\u062f\u0645\u0629<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062e\u0641\u0651\u0636 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0628\u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0645\u0639 \u062d\u062c\u0645 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0641\u0639\u0644\u064a\u060c \u0644\u0627 \u0628\u062e\u0641\u0636 \u0627\u0644\u0623\u062c\u0648\u0631 \u0623\u0648 \u062a\u0634\u063a\u064a\u0644 \u0643\u0644 \u0645\u0646\u0627\u0648\u0628\u0629 \u0628\u0639\u062f\u062f \u0646\u0627\u0642\u0635. \u0623\u0643\u0628\u0631 \u0627\u0644\u062a\u0648\u0641\u064a\u0631 \u064a\u0643\u0645\u0646 \u0639\u0627\u062f\u0629\u064b \u0641\u064a \u0645\u0646\u0627\u0648\u0628\u0627\u062a \u0642\u0644\u064a\u0644\u0629: \u0642\u0627\u0631\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0648\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0644\u0643\u0644 \u0645\u0646\u0627\u0648\u0628\u0629 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0634\u0647\u0631 \u0648\u0627\u0628\u062f\u0623 \u0628\u0623\u0633\u0648\u0623 \u062e\u0645\u0633. \u0648\u0632\u0651\u0639 \u0623\u0648\u0642\u0627\u062a \u0627\u0644\u0628\u062f\u0621 \u0648\u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0644\u064a\u0635\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646 \u0645\u0639 \u0627\u0645\u062a\u0644\u0627\u0621 \u0627\u0644\u0635\u0627\u0644\u0629\u061b \u0648\u0627\u0635\u0631\u0641 \u0634\u062e\u0635\u064b\u0627 \u0645\u0628\u0643\u0631\u064b\u0627 \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u0648\u0642\u0639 \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0644\u0627\u0632\u0645\u061b \u0648\u062f\u0631\u0651\u0628 \u0627\u0644\u0641\u0631\u064a\u0642 \u0639\u0644\u0649 \u0645\u0647\u0627\u0645 \u0645\u062a\u0639\u062f\u062f\u0629 \u0644\u064a\u062a\u0645\u0643\u0646 \u0645\u0648\u0638\u0641 \u0627\u0644\u0628\u0627\u0631 \u0645\u0646 \u0625\u064a\u0635\u0627\u0644 \u0627\u0644\u0623\u0637\u0628\u0627\u0642 \u0641\u064a \u0644\u064a\u0644\u0629 \u0647\u0627\u062f\u0626\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0646\u0638\u0631 \u0625\u0644\u0649 \u0627\u0644\u0645\u0647\u0627\u0645 \u0623\u064a\u0636\u064b\u0627. \u0623\u062e\u0630 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0648\u062a\u0643\u0631\u0627\u0631\u0647\u0627 \u0644\u0644\u0645\u0637\u0628\u062e \u0648\u062d\u0645\u0644 \u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062f\u0641\u0639 \u0625\u0644\u0649 \u0627\u0644\u0637\u0627\u0648\u0644\u0627\u062a \u0643\u0644\u0647\u0627 \u062a\u0633\u062a\u0647\u0644\u0643 \u0648\u0642\u062a \u0627\u0644\u0646\u064f\u0651\u062f\u064f\u0644. \u0645\u0639 <a href=\"https:\/\/elegant.menu\/ar\">Elegant Menu\u060c \u0645\u0646\u0635\u0629 \u0642\u0648\u0627\u0626\u0645 QR \u0648\u0627\u0644\u0637\u0644\u0628\u0627\u062a<\/a>\u060c \u064a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0647\u0648\u0627\u062a\u0641\u0647\u0645\u060c \u0648\u0627\u0644\u062f\u0641\u0639 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0641\u064a \u0627\u0644\u062e\u0637\u0637 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629\u061b \u0648\u062a\u0635\u0644 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0625\u0644\u0649 \u0644\u0648\u062d\u0629 \u0637\u0644\u0628\u0627\u062a \u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0648\u0641\u064a \u062e\u0637\u0629 Standard \u062a\u064f\u0637\u0628\u0639 \u0627\u0644\u0625\u064a\u0635\u0627\u0644\u0627\u062a \u062a\u0644\u0642\u0627\u0626\u064a\u064b\u0627. \u0623\u0645\u0627 \u0625\u0646 \u0643\u0627\u0646 \u0630\u0644\u0643 \u064a\u062a\u064a\u062d \u0644\u0643\u0644 \u0646\u0627\u062f\u0644 \u062e\u062f\u0645\u0629 \u0637\u0627\u0648\u0644\u0627\u062a \u0623\u0643\u062b\u0631 \u0641\u0647\u0630\u0627 \u0645\u0627 \u064a\u0646\u0628\u063a\u064a \u0642\u064a\u0627\u0633\u0647 \u0641\u064a \u0635\u0627\u0644\u062a\u0643 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0628\u0636\u0639\u0629 \u0623\u0633\u0627\u0628\u064a\u0639\u060c \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u062d\u0633\u0628 \u0627\u0644\u0645\u0646\u0627\u0648\u0628\u0629 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0623\u0639\u0644\u0627\u0647.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0645\u0636\u0628\u0648\u0637\u0629 \u0623\u0635\u0644\u064b\u0627 \u0648\u0645\u0627 \u0632\u0627\u0644\u062a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0645\u0631\u062a\u0641\u0639\u0629\u060c \u0641\u0627\u0644\u0645\u0634\u0643\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0623\u0648 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0644\u0627 \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644. \u0631\u0627\u062c\u0639 \u0623\u0633\u0639\u0627\u0631\u0643 \u0628\u0645\u0639\u0627\u062f\u0644\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645: \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0630\u064a \u064a\u063a\u0637\u064a \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a \u0641\u0642\u0637 \u0644\u0627 \u064a\u062a\u0631\u0643 \u0634\u064a\u0626\u064b\u0627 \u0644\u062f\u0641\u0639 \u0623\u062c\u0648\u0631 \u0645\u0646 \u064a\u0637\u0647\u0648\u0646 \u0627\u0644\u0637\u0628\u0642 \u0648\u064a\u0642\u062f\u0645\u0648\u0646\u0647.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u062a\u062d\u0642\u0642 \u0645\u0646 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u062f\u064a\u0643\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0631\u0642\u0645 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0644\u062f\u064a\u0643 \u0635\u062d\u064a\u062d \u0639\u0646\u062f\u0645\u0627 \u064a\u0637\u0627\u0628\u0642 \u062a\u0642\u0631\u064a\u0631 \u062a\u0643\u0644\u0641\u0629 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0645\u0646 \u0645\u0632\u0648\u0651\u062f \u062e\u062f\u0645\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0644\u0644\u0641\u062a\u0631\u0629 \u0646\u0641\u0633\u0647\u0627\u060c \u0645\u0642\u0633\u0648\u0645\u064b\u0627 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0645\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0643\u0627\u0634\u064a\u0631. \u062a\u062d\u0642\u0642 \u0645\u0646\u0647 \u0628\u062b\u0644\u0627\u062b \u0637\u0631\u0642:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0623\u0633\u0628\u0648\u0639\u064a\u064b\u0627 \u0645\u0646 \u062c\u062f\u0648\u0644 \u0627\u0644\u0645\u0646\u0627\u0648\u0628\u0627\u062a:<\/strong> \u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u0639\u0645\u0648\u0644\u0629 \u00d7 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0644\u0633\u0627\u0639\u0629\u060c \u0645\u0642\u0633\u0648\u0645\u0629 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0623\u0633\u0628\u0648\u0639. \u0633\u0631\u064a\u0639 \u0648\u0643\u0627\u0641\u064d \u0644\u0644\u062a\u0648\u062c\u064a\u0647.<\/li>\n\n\n\n<li><strong>\u0634\u0647\u0631\u064a\u064b\u0627 \u0645\u0646 \u0643\u0634\u0648\u0641 \u0627\u0644\u0631\u0648\u0627\u062a\u0628:<\/strong> \u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0625\u0636\u0627\u0641\u0629\u064b \u0625\u0644\u0649 \u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a\u060c \u0648\u062c\u0632\u0621 \u0645\u0646 \u0627\u062b\u0646\u064a \u0639\u0634\u0631 \u0645\u0646 \u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u0633\u0646\u0648\u064a\u0629 (\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629\u060c \u0628\u062f\u0644 \u0627\u0644\u0625\u062c\u0627\u0632\u0629\u060c \u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a). \u0647\u0630\u0627 \u0647\u0648 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0630\u064a \u062a\u0642\u0627\u0631\u0646\u0647 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062a\u0648\u0642\u0639 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0648\u0627\u0642\u0639:<\/strong> \u0642\u0627\u0631\u0646 \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u064a\u0646 \u0644\u0643\u0644 \u0645\u0646\u0627\u0648\u0628\u0629 \u0628\u0627\u0644\u0639\u062f\u062f \u0627\u0644\u0641\u0639\u0644\u064a. \u0625\u0646 \u0643\u0646\u062a \u062a\u0628\u0627\u0644\u063a \u0641\u064a \u0627\u0644\u062a\u0648\u0642\u0639 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u060c \u0641\u0633\u064a\u0628\u0642\u0649 \u0627\u0644\u062c\u062f\u0648\u0644 \u0645\u062b\u0642\u0644\u064b\u0627 \u062f\u0627\u0626\u0645\u064b\u0627 \u0645\u0647\u0645\u0627 \u0643\u0627\u0646\u062a \u062d\u0633\u0627\u0628\u0627\u062a\u0643 \u062f\u0642\u064a\u0642\u0629.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u0625\u0630\u0627 \u0627\u0628\u062a\u0639\u062f \u0627\u0644\u0631\u0642\u0645\u0627\u0646 \u0627\u0644\u0623\u0633\u0628\u0648\u0639\u064a \u0648\u0627\u0644\u0634\u0647\u0631\u064a \u0623\u062d\u062f\u0647\u0645\u0627 \u0639\u0646 \u0627\u0644\u0622\u062e\u0631 \u0628\u0623\u0643\u062b\u0631 \u0645\u0646 \u0646\u0642\u0637\u0629 \u0623\u0648 \u0646\u0642\u0637\u062a\u064a\u0646\u060c \u0641\u0625\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0644\u0633\u0627\u0639\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062e\u062f\u0645\u0647\u0627 \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644 \u0642\u062f\u064a\u0645\u0629\u061b \u0623\u0639\u062f \u062d\u0633\u0627\u0628\u0647\u0627 \u0645\u0646 \u0643\u0634\u0648\u0641 \u0627\u0644\u0631\u0648\u0627\u062a\u0628.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629 \u0641\u064a \u062d\u0633\u0627\u0628 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0641\u0642\u0637.<\/strong> \u0643\u0645\u0627 \u064a\u064f\u0638\u0647\u0631 \u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a\u060c \u0642\u062f \u062a\u0636\u064a\u0641 \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0646\u062d\u0648 \u0633\u062a \u0646\u0642\u0627\u0637.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0642\u0633\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0634\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/strong> \u064a\u062c\u0639\u0644 \u0630\u0644\u0643 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u062a\u0628\u062f\u0648 \u0623\u0631\u062e\u0635 \u0628\u0645\u0642\u062f\u0627\u0631 \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/li>\n\n\n\n<li><strong>\u0646\u0633\u064a\u0627\u0646 \u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u0633\u0646\u0648\u064a\u0629.<\/strong> \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 \u0648\u0628\u062f\u0644 \u0627\u0644\u0625\u062c\u0627\u0632\u0629 \u0648\u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u062f\u0641\u0639 \u0645\u0631\u0629 \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u062a\u062e\u0635 \u0643\u0644 \u0634\u0647\u0631.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062d\u0643\u0645 \u0639\u0644\u0649 \u0645\u0646\u0627\u0648\u0628\u0629 \u0648\u0627\u062d\u062f\u0629 \u0645\u0646\u0641\u0631\u062f\u0629.<\/strong> \u0627\u0644\u0645\u0646\u0627\u0648\u0628\u0627\u062a \u0627\u0644\u0647\u0627\u062f\u0626\u0629 \u062a\u0628\u062f\u0648 \u0645\u0643\u0644\u0641\u0629 \u062f\u0627\u0626\u0645\u064b\u0627\u061b \u0627\u062d\u0643\u0645 \u0639\u0644\u0649 \u0627\u0644\u0623\u0633\u0628\u0648\u0639 \u0648\u0627\u0644\u0634\u0647\u0631.<\/li>\n\n\n\n<li><strong>\u0625\u063a\u0641\u0627\u0644 \u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u0642\u0644\u064a\u0646 \u0648\u0623\u062c\u0631 \u0627\u0644\u0645\u0627\u0644\u0643.<\/strong> \u0645\u0646 \u064a\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0648\u0628\u0629 \u062a\u062f\u062e\u0644 \u062a\u0643\u0644\u0641\u062a\u0647 \u0641\u064a \u0627\u0644\u0631\u0642\u0645.<\/li>\n\n\n\n<li><strong>\u062a\u0642\u0644\u064a\u0635 \u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0623\u0633\u0639\u0627\u0631.<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \u0645\u0636\u0628\u0648\u0637\u064b\u0627 \u0623\u0635\u0644\u064b\u0627\u060c \u0641\u0625\u0646 \u0627\u0631\u062a\u0641\u0627\u0639 \u0646\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u064a\u062e\u0628\u0631\u0643 \u0623\u0646 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0623\u0648 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0645\u0646\u062e\u0641\u0636\u0629 \u062c\u062f\u064b\u0627.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u0633\u0626\u0644\u0629 \u0634\u0627\u0626\u0639\u0629: \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u064f\u062d\u0633\u0628 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0642\u0633\u0645 \u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 (\u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0645\u0639 \u062a\u0643\u0627\u0644\u064a\u0641 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644) \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0636\u0631\u0628 \u0641\u064a 100. \u200f16,961 \u20ac \u0639\u0645\u0627\u0644\u0629 \u0639\u0644\u0649 50,000 \u20ac \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u062a\u0633\u0627\u0648\u064a 33.9%.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627 \u0647\u064a \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u062c\u064a\u062f\u0629 \u0644\u0644\u0645\u0637\u0639\u0645\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u0645\u0639\u062a\u0627\u062f \u0646\u062d\u0648 25\u201335% \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0648\u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u062a\u0643\u0648\u0646 \u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0639\u0646\u062f 30\u201335%. \u0648\u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u062a\u0628\u0642\u0649 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0645\u0639 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 (\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629) \u0641\u0648\u0642 \u0646\u062d\u0648 65% \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0643\u0645 \u0645\u0648\u0638\u0641\u064b\u0627 \u0623\u062d\u062a\u0627\u062c \u0644\u062e\u062f\u0645\u0629 100 \u0632\u0628\u0648\u0646\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0639\u062a\u0645\u062f \u0630\u0644\u0643 \u0639\u0644\u0649 \u0645\u0628\u064a\u0639\u0627\u062a\u0643 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646 \u0648\u062a\u0643\u0644\u0641\u0629 \u0633\u0627\u0639\u0629 \u0627\u0644\u0639\u0645\u0644\u060c \u0644\u0627 \u0639\u0644\u0649 \u0646\u0633\u0628\u0629 \u062b\u0627\u0628\u062a\u0629. \u0645\u0639 29 \u20ac \u0635\u0627\u0641\u064a \u0625\u0646\u0641\u0627\u0642 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646 \u0648\u0647\u062f\u0641 30%\u060c \u062a\u0639\u0637\u064a 100 \u0632\u0628\u0648\u0646 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0646\u062d\u0648 870 \u20ac\u060c \u0623\u064a \u0642\u0631\u0627\u0628\u0629 46 \u0633\u0627\u0639\u0629 \u0645\u062f\u0641\u0648\u0639\u0629 \u0628\u064019 \u20ac \u0644\u0644\u0633\u0627\u0639\u0629\u060c \u062a\u0648\u0632\u064e\u0651\u0639 \u0639\u0644\u0649 \u0627\u0644\u0645\u0637\u0628\u062e \u0648\u0627\u0644\u0635\u0627\u0644\u0629 \u0648\u0627\u0644\u0628\u0627\u0631.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0647\u0644 \u064a\u062c\u0628 \u0625\u062f\u0631\u0627\u062c \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0646\u0639\u0645\u060c \u0623\u062f\u0631\u062c \u062f\u0627\u0626\u0645\u064b\u0627 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0639\u0644\u0649 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0648\u0628\u062f\u0644 \u0627\u0644\u0625\u062c\u0627\u0632\u0629 \u0648\u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629. \u0641\u0645\u0646 \u062f\u0648\u0646\u0647\u0627 \u062a\u0643\u0648\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0623\u0642\u0644 \u0645\u0646 \u062d\u0642\u064a\u0642\u062a\u0647\u0627 \u0648\u062a\u0635\u0628\u062d \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u062e\u0627\u0637\u0626\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627 \u0647\u064a \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 (Prime cost)\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0647\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0645\u0636\u0627\u0641\u064b\u0627 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class=\"wp-block-heading\">\u0627\u062c\u0639\u0644 \u0643\u0644 \u0633\u0627\u0639\u0629 \u0639\u0645\u0644 \u0630\u0627\u062a \u0642\u064a\u0645\u0629<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0639\u0646\u062f\u0645\u0627 \u062a\u0642\u0648\u0644 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0625\u0646 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u064b\u0627\u060c \u0623\u0635\u0644\u062d \u0627\u0644\u062c\u062f\u0648\u0644 \u0623\u0648\u0644\u064b\u0627 \u062b\u0645 \u0627\u0644\u0623\u0633\u0639\u0627\u0631. Elegant Menu \u0645\u062c\u0627\u0646\u064a \u0644\u0644\u0628\u062f\u0621: \u064a\u0637\u0644\u0628 \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0645\u0646 \u0642\u0627\u0626\u0645\u0629 QR\u060c \u0648\u064a\u0645\u0643\u0646\u0643 \u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0645\u0646 \u0647\u0627\u062a\u0641\u0643 \u0645\u062a\u0649 \u062a\u0637\u0644\u0628\u062a \u0623\u0631\u0642\u0627\u0645\u0643 \u0630\u0644\u0643.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/elegant.menu\/ar\/login\">\u0623\u0646\u0634\u0626 \u0642\u0627\u0626\u0645\u0629 QR \u0645\u062c\u0627\u0646\u064a\u0629<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/elegant.menu\/menu\/franco-pizzeria-pocn\">\u0634\u0627\u0647\u062f \u0645\u062b\u0627\u0644\u064b\u0627 \u062d\u064a\u064b\u0627<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0643\u064a\u0641 \u062a\u062d\u0633\u0628 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0634\u0627\u0645\u0644\u0629\u064b \u062a\u0643\u0627\u0644\u064a\u0641 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644\u060c \u0648\u0643\u0645 \u0645\u0648\u0638\u0641\u064b\u0627 \u064a\u0645\u0643\u0646\u0643 \u062a\u062d\u0645\u0651\u0644 \u0623\u062c\u0631\u0647 \u0628\u062d\u0633\u0628 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u060c \u0648\u0645\u0627 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629. \u0623\u0645\u062b\u0644\u0629 \u0628\u0627\u0644\u064a\u0648\u0631\u0648.<\/p>\n","protected":false},"author":1,"featured_media":669,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":0,"footnotes":""},"categories":[737],"tags":[],"class_list":["post-703","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-how-to-ar-ar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0637\u0639\u0645: \u0643\u0645 \u0645\u0648\u0638\u0641\u064b\u0627 \u062a\u062d\u062a\u0627\u062c\u061f<\/title>\n<meta name=\"description\" content=\"\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0637\u0639\u0645 = \u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u00f7 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a. \u0627\u062d\u0633\u0628 \u0643\u0645 \u0645\u0648\u0638\u0641\u064b\u0627 \u064a\u0645\u0643\u0646\u0643 \u062a\u062d\u0645\u0651\u0644\u0647 \u0645\u0639 \u0623\u0645\u062b\u0644\u0629 \u0628\u0627\u0644\u064a\u0648\u0631\u0648.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/elegant.menu\/blog\/ar\/nisbat-taklifat-alamala-almataam\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0637\u0639\u0645: \u0643\u0645 \u0645\u0648\u0638\u0641\u064b\u0627 \u062a\u062d\u062a\u0627\u062c\u061f\" \/>\n<meta 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