{"id":709,"date":"2026-11-09T20:04:05","date_gmt":"2026-11-09T18:04:05","guid":{"rendered":"https:\/\/elegant.menu\/blog\/?p=709"},"modified":"2026-11-09T20:04:07","modified_gmt":"2026-11-09T18:04:07","slug":"nisbat-taklifat-altaam","status":"publish","type":"post","link":"https:\/\/elegant.menu\/blog\/ar\/nisbat-taklifat-altaam\/","title":{"rendered":"\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645: \u0643\u064a\u0641 \u062a\u062d\u0633\u0628\u0647\u0627 \u0623\u0633\u0628\u0648\u0639\u064a\u064b\u0627 (\u0648\u0645\u0627 \u0647\u064a \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0623\u0633\u0628\u0648\u0639\u064a\u0629 \u0644\u062f\u064a\u0643 \u0647\u064a <strong>(\u0645\u062e\u0632\u0648\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u062f\u0629 + \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u2212 \u0645\u062e\u0632\u0648\u0646 \u0622\u062e\u0631 \u0627\u0644\u0645\u062f\u0629) \u00f7 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u00d7 100<\/strong>. \u0627\u062c\u0631\u062f \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0637\u0639\u0627\u0645 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0646\u0641\u0633\u0647 \u0643\u0644 \u0623\u0633\u0628\u0648\u0639\u060c \u0648\u0623\u0636\u0641 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u062a\u064a \u0633\u064f\u0644\u0651\u0645\u062a \u0628\u064a\u0646\u0647\u0645\u0627\u060c \u0648\u0627\u0637\u0631\u062d \u0645\u0627 \u0628\u0642\u064a \u0639\u0644\u0649 \u0627\u0644\u0631\u0641\u0648\u0641\u060c \u062b\u0645 \u0627\u0642\u0633\u0645 \u0639\u0644\u0649 \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u062f\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629. \u062a\u0642\u0639 \u0645\u0639\u0638\u0645 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0641\u064a \u062d\u062f\u0648\u062f 28\u201335%\u061b \u0648\u064a\u0648\u0636\u062d \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u0643\u064a\u0641 \u062a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0631\u0642\u0645 \u064a\u0645\u0643\u0646 \u0627\u0644\u0648\u062b\u0648\u0642 \u0628\u0647\u060c \u0648\u0645\u0627 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0644\u0646\u0648\u0639 \u0645\u0637\u0639\u0645\u0643\u060c \u0648\u0645\u0627 \u0627\u0644\u0630\u064a \u062a\u062e\u0628\u0631\u0643 \u0628\u0647 \u0627\u0644\u0641\u062c\u0648\u0629 \u0628\u064a\u0646\u0647 \u0648\u0628\u064a\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u00ab\u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629\u00bb.<\/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\u0628\u062f\u0623 \u0645\u0637\u0639\u0645 \u0635\u063a\u064a\u0631 \u0627\u0644\u0623\u0633\u0628\u0648\u0639 \u0628\u0645\u062e\u0632\u0648\u0646 \u0637\u0639\u0627\u0645 \u0642\u064a\u0645\u062a\u0647 3,850 \u20ac\u060c \u0648\u064a\u0634\u062a\u0631\u064a \u0628\u06404,120 \u20ac (\u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629)\u060c \u0648\u064a\u062c\u0631\u062f 3,640 \u20ac \u0645\u0633\u0627\u0621 \u0627\u0644\u0623\u062d\u062f. \u0628\u0639\u062f \u0637\u0631\u062d 60 \u20ac \u0645\u0646 \u0627\u0644\u0644\u064a\u0645\u0648\u0646 \u0623\u064f\u0631\u0633\u0644\u062a \u0625\u0644\u0649 \u0627\u0644\u0628\u0627\u0631 \u0648150 \u20ac \u0648\u062c\u0628\u0627\u062a \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u064a\u0643\u0648\u0646 \u0642\u062f \u0627\u0633\u062a\u0647\u0644\u0643 \u0637\u0639\u0627\u0645\u064b\u0627 \u0628\u0642\u064a\u0645\u0629 4,120 \u20ac. \u0628\u0644\u063a\u062a \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 14,850 \u20ac \u0634\u0627\u0645\u0644\u0629 \u0636\u0631\u064a\u0628\u0629 10%\u060c \u0623\u064a 13,500 \u20ac \u0635\u0627\u0641\u064a\u0629. \u200f4,120 \u20ac \u00f7 13,500 \u20ac = <strong>30.5%<\/strong> \u062a\u0643\u0644\u0641\u0629 \u0637\u0639\u0627\u0645 \u0644\u0647\u0630\u0627 \u0627\u0644\u0623\u0633\u0628\u0648\u0639.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 (\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629)<\/strong> = \u0645\u062e\u0632\u0648\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u062f\u0629 + \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u2212 \u0645\u062e\u0632\u0648\u0646 \u0622\u062e\u0631 \u0627\u0644\u0645\u062f\u0629 \u2212 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u0627\u062a \u2212 \u0648\u062c\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/li>\n\n\n\n<li><strong>\u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645<\/strong> = \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u0634\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u00f7 (1 + \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629)<\/li>\n\n\n\n<li><strong>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 %<\/strong> = \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u00f7 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u00d7 100<\/li>\n\n\n\n<li><strong>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629 %<\/strong> = \u0645\u062c\u0645\u0648\u0639 (\u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u00d7 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0628\u0642) \u00f7 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u00d7 100<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0641\u0631\u0642 \u0628\u0627\u0644\u064a\u0648\u0631\u0648<\/strong> = (\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u2212 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629) \u00d7 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645<\/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\u0637\u0639\u0627\u0645\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0647\u064a \u0627\u0644\u062d\u0635\u0629 \u0645\u0646 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u062a\u064a \u0623\u0646\u0641\u0642\u062a\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0630\u064a \u0627\u0633\u062a\u0647\u0644\u0643\u062a\u0647 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0646\u0641\u0633\u0647\u0627. \u0648\u0647\u064a \u0627\u0644\u0646\u0633\u062e\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0644\u0644\u0645\u0637\u0628\u062e \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0630\u064a \u062a\u0633\u062a\u062e\u062f\u0645\u0647 \u0644\u0643\u0644 \u0637\u0628\u0642 \u0639\u0646\u062f \u0627\u0644\u062a\u0633\u0639\u064a\u0631: \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0628\u0642 \u00f7 \u0633\u0639\u0631\u0647 \u062a\u062e\u0628\u0631\u0643 \u0625\u0646 \u0643\u0627\u0646 \u0633\u0639\u0631 \u0627\u0644\u0637\u0628\u0642 \u0635\u062d\u064a\u062d\u064b\u0627\u060c \u0623\u0645\u0627 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0623\u0633\u0628\u0648\u0639\u064a \u0641\u064a\u062e\u0628\u0631\u0643 \u0625\u0646 \u0643\u0627\u0646 \u0627\u0644\u0645\u0637\u0628\u062e \u0643\u0644\u0647 \u064a\u0639\u0645\u0644 \u0641\u0639\u0644\u064b\u0627 \u0639\u0646\u062f \u0630\u0644\u0643 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0628\u0639\u062f \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0647\u062f\u0631 \u0648\u0627\u0644\u062d\u0635\u0635 \u0648\u0627\u0631\u062a\u0641\u0627\u0639 \u0627\u0644\u0623\u0633\u0639\u0627\u0631.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0623\u0628\u0642\u0650 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u062e\u0627\u0631\u062c \u0627\u0644\u062d\u0633\u0627\u0628. \u0641\u0644\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u062e\u0627\u0635\u0629 \u0628\u0647\u0627\u060c \u0623\u0642\u0644 \u0639\u0627\u062f\u0629\u064b\u060c \u0648\u063a\u0627\u0644\u0628\u064b\u0627 \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0648\u062e\u0644\u0637\u0647\u0627 \u064a\u062e\u0641\u064a \u0627\u0644\u0645\u0634\u0643\u0644\u0627\u062a \u0641\u064a \u0627\u0644\u062c\u0627\u0646\u0628\u064a\u0646. \u062a\u0627\u0628\u0639 \u062a\u0643\u0644\u0641\u0629 \u0635\u0628\u0651 \u0645\u0646\u0641\u0635\u0644\u0629 \u0644\u0644\u0628\u0627\u0631.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u062d\u0633\u0628 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0623\u0633\u0628\u0648\u0639\u064a\u064b\u0627\u060c \u062e\u0637\u0648\u0629 \u0628\u062e\u0637\u0648\u0629<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u062d\u062a\u0627\u062c \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0623\u0633\u0628\u0648\u0639\u064a\u0629 \u0625\u0644\u0649 \u0633\u062a\u0629 \u0623\u0634\u064a\u0627\u0621: \u0645\u0648\u0639\u062f \u062b\u0627\u0628\u062a \u0644\u0644\u062c\u0631\u062f\u060c \u0648\u062c\u0631\u062f \u0622\u062e\u0631 \u0627\u0644\u0623\u0633\u0628\u0648\u0639 \u0627\u0644\u0645\u0627\u0636\u064a\u060c \u0648\u0641\u0648\u0627\u062a\u064a\u0631 \u0647\u0630\u0627 \u0627\u0644\u0623\u0633\u0628\u0648\u0639\u060c \u0648\u062c\u0631\u062f \u062c\u062f\u064a\u062f \u0644\u0622\u062e\u0631 \u0627\u0644\u0645\u062f\u0629\u060c \u0648\u0628\u0639\u0636 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u060c \u0648\u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u0645\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0643\u0627\u0634\u064a\u0631.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 1: \u062b\u0628\u0651\u062a \u064a\u0648\u0645 \u0627\u0644\u062c\u0631\u062f \u0648\u0633\u0627\u0639\u062a\u0647<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u062c\u0631\u062f \u0641\u064a \u0627\u0644\u0644\u062d\u0638\u0629 \u0646\u0641\u0633\u0647\u0627 \u0643\u0644 \u0623\u0633\u0628\u0648\u0639\u060c \u0645\u062b\u0644\u064b\u0627 \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0628\u0639\u062f \u0627\u0644\u0625\u063a\u0644\u0627\u0642 \u0623\u0648 \u064a\u0648\u0645 \u0627\u0644\u0627\u062b\u0646\u064a\u0646 \u0642\u0628\u0644 \u0623\u0648\u0644 \u062a\u0648\u0631\u064a\u062f. \u0641\u0625\u0646 \u062c\u0631\u062f\u062a \u0642\u0628\u0644 \u062a\u0648\u0631\u064a\u062f \u0641\u064a \u0623\u0633\u0628\u0648\u0639 \u0648\u0628\u0639\u062f\u0647 \u0641\u064a \u0627\u0644\u0623\u0633\u0628\u0648\u0639 \u0627\u0644\u062a\u0627\u0644\u064a\u060c \u064a\u062a\u0623\u0631\u062c\u062d \u0627\u0644\u0631\u0642\u0645 \u0628\u0642\u064a\u0645\u0629 \u0630\u0644\u0643 \u0627\u0644\u062a\u0648\u0631\u064a\u062f \u0648\u064a\u0641\u0642\u062f \u0645\u0639\u0646\u0627\u0647.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 2: \u062e\u0630 \u0645\u062e\u0632\u0648\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u062f\u0629 \u0645\u0646 \u062c\u0631\u062f \u0622\u062e\u0631 \u0627\u0644\u0623\u0633\u0628\u0648\u0639 \u0627\u0644\u0645\u0627\u0636\u064a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u062e\u0632\u0648\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u062f\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0623\u0633\u0628\u0648\u0639 \u0647\u0648 \u0628\u0628\u0633\u0627\u0637\u0629 \u0645\u062e\u0632\u0648\u0646 \u0622\u062e\u0631 \u0627\u0644\u0645\u062f\u0629 \u0644\u0644\u0623\u0633\u0628\u0648\u0639 \u0627\u0644\u0645\u0627\u0636\u064a\u060c \u0641\u0644\u0627 \u062a\u062c\u0631\u062f \u0625\u0644\u0627 \u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0623\u0633\u0628\u0648\u0639\u064a\u064b\u0627. \u0642\u064a\u0651\u0645\u0647 \u0628\u0633\u0639\u0631 \u0622\u062e\u0631 \u0641\u0627\u062a\u0648\u0631\u0629 \u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0627\u0633\u062a\u062e\u062f\u0645 \u0648\u0631\u0642\u0629 \u062c\u0631\u062f \u0645\u0637\u0628\u0648\u0639\u0629 \u0628\u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u0631\u0641\u0648\u0641 (\u063a\u0631\u0641\u0629 \u0627\u0644\u062a\u0628\u0631\u064a\u062f\u060c \u0627\u0644\u0645\u062c\u0645\u0651\u062f\u060c \u0627\u0644\u0645\u062e\u0632\u0646 \u0627\u0644\u062c\u0627\u0641) \u0643\u064a \u0644\u0627 \u064a\u0641\u0648\u062a\u0643 \u0634\u064a\u0621.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 3: \u0623\u0636\u0641 \u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u0633\u0628\u0648\u0639<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0623\u0636\u0641 \u0643\u0644 \u0641\u0627\u062a\u0648\u0631\u0629 \u0637\u0639\u0627\u0645 \u0644\u0628\u0636\u0627\u0626\u0639 <em>\u0633\u064f\u0644\u0651\u0645\u062a<\/em> \u0628\u064a\u0646 \u0627\u0644\u062c\u0631\u062f\u064a\u0646\u060c \u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0628\u0639\u062f \u062e\u0635\u0645 \u0625\u0634\u0639\u0627\u0631\u0627\u062a \u0627\u0644\u062f\u0627\u0626\u0646. \u0627\u0644\u0645\u0647\u0645 \u0647\u0648 \u0627\u0644\u062a\u0633\u0644\u064a\u0645 \u0644\u0627 \u0627\u0644\u062f\u0641\u0639: \u0641\u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0635\u0644 \u064a\u0648\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u0627\u0621 \u0639\u0646 \u0633\u0645\u0643 \u064a\u0648\u0645 \u0627\u0644\u0633\u0628\u062a \u062a\u062e\u0635 \u0627\u0644\u0623\u0633\u0628\u0648\u0639 \u0627\u0644\u0645\u0627\u0636\u064a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 4: \u0627\u062c\u0631\u062f \u0645\u062e\u0632\u0648\u0646 \u0622\u062e\u0631 \u0627\u0644\u0645\u062f\u0629<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u062c\u0631\u062f \u0643\u0644 \u0645\u0627 \u062a\u0628\u0642\u0649\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0639\u0628\u0648\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0648\u0627\u0644\u0635\u0644\u0635\u0627\u062a \u0627\u0644\u0645\u062d\u0636\u0651\u0631\u0629 \u0648\u0627\u0644\u0639\u062c\u064a\u0646 \u0641\u064a \u0627\u0644\u062b\u0644\u0627\u062c\u0629. \u0627\u0644\u0623\u0635\u0646\u0627\u0641 \u0627\u0644\u063a\u0627\u0644\u064a\u0629 (\u0627\u0644\u0644\u062d\u0648\u0645 \u0648\u0627\u0644\u0623\u0633\u0645\u0627\u0643 \u0648\u0627\u0644\u0623\u062c\u0628\u0627\u0646 \u0648\u0632\u064a\u062a \u0627\u0644\u0632\u064a\u062a\u0648\u0646) \u062a\u0633\u062a\u062d\u0642 \u062c\u0631\u062f\u064b\u0627 \u062f\u0642\u064a\u0642\u064b\u0627\u061b \u0623\u0645\u0627 \u0627\u0644\u0645\u0644\u062d \u0648\u0627\u0644\u0623\u0639\u0634\u0627\u0628 \u0627\u0644\u0645\u062c\u0641\u0641\u0629 \u0641\u064a\u0643\u0641\u064a \u0641\u064a\u0647\u0627 \u0627\u0644\u062a\u0642\u062f\u064a\u0631.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 5: \u0627\u0637\u0631\u062d \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u0627\u062a \u0648\u0648\u062c\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0637\u0631\u062d \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0630\u064a \u062e\u0631\u062c \u0645\u0646 \u0627\u0644\u0645\u0637\u0628\u062e \u062f\u0648\u0646 \u0623\u0646 \u064a\u064f\u0628\u0627\u0639 \u0643\u0637\u0639\u0627\u0645: \u0627\u0644\u0644\u064a\u0645\u0648\u0646 \u0648\u0627\u0644\u0646\u0639\u0646\u0627\u0639 \u0648\u0627\u0644\u0643\u0631\u064a\u0645\u0629 \u0627\u0644\u0645\u0631\u0633\u0644\u0629 \u0625\u0644\u0649 \u0627\u0644\u0628\u0627\u0631\u060c \u0648\u0648\u062c\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0625\u0646 \u0643\u0646\u062a \u062a\u0633\u062c\u0651\u0644\u0647\u0627 \u0643\u062a\u0643\u0644\u0641\u0629 \u0645\u0648\u0638\u0641\u064a\u0646. \u0648\u0623\u064a\u064b\u0651\u0627 \u0643\u0627\u0646 \u0642\u0631\u0627\u0631\u0643\u060c \u0637\u0628\u0651\u0642\u0647 \u0628\u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0646\u0641\u0633\u0647\u0627 \u0643\u0644 \u0623\u0633\u0628\u0648\u0639.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 6: \u0627\u0642\u0633\u0645 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062e\u0630 \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u0644\u0644\u0623\u064a\u0627\u0645 \u0646\u0641\u0633\u0647\u0627 \u0645\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0643\u0627\u0634\u064a\u0631\u060c \u0648\u0627\u0637\u0631\u062d \u0645\u0646\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u062b\u0645 \u0627\u0642\u0633\u0645. \u0625\u0644\u064a\u0643 \u0645\u0637\u0639\u0645 \u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0631\u0629 \u0641\u064a \u0634\u0643\u0644 \u0648\u0631\u0642\u0629 \u0623\u0633\u0628\u0648\u0639\u064a\u0629 (\u0623\u0631\u0642\u0627\u0645 \u062a\u0648\u0636\u064a\u062d\u064a\u0629):<\/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><\/tr><\/thead><tbody><tr><td>\u0645\u062e\u0632\u0648\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u062f\u0629 (\u062c\u0631\u062f \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0627\u0636\u064a)<\/td><td>3,850 \u20ac<\/td><\/tr><tr><td>+ \u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0633\u0644\u0651\u0645\u0629 \u0647\u0630\u0627 \u0627\u0644\u0623\u0633\u0628\u0648\u0639 (\u0635\u0627\u0641\u064a\u0629)<\/td><td>4,120 \u20ac<\/td><\/tr><tr><td>\u2212 \u0645\u062e\u0632\u0648\u0646 \u0622\u062e\u0631 \u0627\u0644\u0645\u062f\u0629 (\u062c\u0631\u062f \u0647\u0630\u0627 \u0627\u0644\u0623\u062d\u062f)<\/td><td>3,640 \u20ac<\/td><\/tr><tr><td>\u2212 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u0627\u062a \u0625\u0644\u0649 \u0627\u0644\u0628\u0627\u0631<\/td><td>60 \u20ac<\/td><\/tr><tr><td>\u2212 \u0648\u062c\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/td><td>150 \u20ac<\/td><\/tr><tr><td><strong>= \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643<\/strong><\/td><td><strong>4,120 \u20ac<\/strong><\/td><\/tr><tr><td>\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u0634\u0627\u0645\u0644\u0629 \u0636\u0631\u064a\u0628\u0629 10%<\/td><td>14,850 \u20ac<\/td><\/tr><tr><td>\u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 (14,850 \u20ac \u00f7 1.10)<\/td><td>13,500 \u20ac<\/td><\/tr><tr><td><strong>\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645<\/strong><\/td><td><strong>30.5%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u0647\u0644 \u062a\u064f\u062d\u0633\u0628 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0645\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0623\u0645 \u0628\u062f\u0648\u0646\u0647\u0627\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u062d\u0633\u0628 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u062f\u0627\u0626\u0645\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0644\u0623\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u064a\u0633\u062a \u0645\u0627\u0644\u0643. \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0634\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u062c\u0639\u0644 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u062a\u0628\u062f\u0648 \u0623\u0641\u0636\u0644 \u0645\u0645\u0627 \u0647\u064a\u060c \u0648\u0643\u0644\u0645\u0627 \u0627\u0631\u062a\u0641\u0639\u062a \u0627\u0644\u0646\u0633\u0628\u0629 \u0643\u0628\u0631 \u0627\u0644\u062e\u0637\u0623. \u0645\u062b\u0627\u0644 \u062b\u0627\u0646\u064d\u060c \u0645\u0642\u0647\u0649 \u0635\u063a\u064a\u0631 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 (\u062a\u0648\u0636\u064a\u062d\u064a): \u0637\u0639\u0627\u0645 \u0645\u0633\u062a\u0647\u0644\u0643 2,450 \u20ac\u060c \u0648\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0637\u0639\u0627\u0645 9,630 \u20ac \u0634\u0627\u0645\u0644\u0629 \u0636\u0631\u064a\u0628\u0629 7%\u060c \u0623\u064a 9,000 \u20ac \u0635\u0627\u0641\u064a\u0629. \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 27.2%\u061b \u0648\u0639\u0644\u0649 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u062a\u0628\u062f\u0648 25.4%.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643<\/th><th>\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0634\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/th><th>\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/th><th>\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/th><th>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629<\/th><th>\u062e\u0637\u0623 (\u0639\u0644\u0649 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a)<\/th><\/tr><\/thead><tbody><tr><td>2,450 \u20ac<\/td><td>9,630 \u20ac<\/td><td>7% (\u0623\u0644\u0645\u0627\u0646\u064a\u0627)<\/td><td>9,000 \u20ac<\/td><td>27.2%<\/td><td>25.4%<\/td><\/tr><tr><td>4,120 \u20ac<\/td><td>14,850 \u20ac<\/td><td>10% (\u0625\u064a\u0637\u0627\u0644\u064a\u0627)<\/td><td>13,500 \u20ac<\/td><td>30.5%<\/td><td>27.7%<\/td><\/tr><tr><td>3,000 \u20ac<\/td><td>12,500 \u20ac<\/td><td>25% (\u0627\u0644\u0646\u0631\u0648\u064a\u062c)<\/td><td>10,000 \u20ac<\/td><td>30.0%<\/td><td>24.0%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0633\u062a\u062e\u062f\u0645 \u0646\u0633\u0628\u0629 \u0628\u0644\u062f\u0643 \u0644\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0637\u0639\u0645\u060c \u0648\u0627\u0641\u0635\u0644 \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0625\u0646 \u0643\u0627\u0646\u062a \u062a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u062e\u062a\u0644\u0641\u0629:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0625\u064a\u0637\u0627\u0644\u064a\u0627:<\/strong> 10% \u0639\u0644\u0649 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0651\u0645\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0643\u0627\u0646 (somministrazione)\u061b \u0623\u0645\u0627 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0628\u064a\u0639\u0629 \u0644\u0644\u0623\u062e\u0630 \u0641\u0642\u0637 \u0641\u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0635\u0646\u0641\u064b\u0627 \u0628\u0635\u0646\u0641\u060c \u062d\u062a\u0649 22% (<a href=\"https:\/\/www.informazionefiscale.it\/iva-ristorazione-ordini-via-app-aliquota-ridotta-somministrazione-vendita-cibi-bevande\" target=\"_blank\" rel=\"noopener\">Informazione Fiscale<\/a>).<\/li>\n\n\n\n<li><strong>\u0623\u0644\u0645\u0627\u0646\u064a\u0627:<\/strong> 7% \u0639\u0644\u0649 \u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0645\u0646\u0630 1 \u064a\u0646\u0627\u064a\u0631 2026\u061b \u0648\u062a\u0628\u0642\u0649 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0639\u0646\u062f 19% (<a href=\"https:\/\/www.frankfurt-main.ihk.de\/branchenthemen\/portal-gastronomie-tourismus-und-gesundheitswirtschaft\/wichtige-informationen-zum-gaststaettengewerbe\/news-fuer-die-gastronomie\/reduzierter-mehrwertsteuersatz-6847546\" target=\"_blank\" rel=\"noopener\">IHK Frankfurt<\/a>).<\/li>\n\n\n\n<li><strong>\u0647\u0648\u0644\u0646\u062f\u0627:<\/strong> 9% \u0639\u0644\u0649 \u0627\u0644\u0648\u062c\u0628\u0627\u062a \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0643\u062d\u0648\u0644\u064a\u0629\u060c \u064821% \u0639\u0644\u0649 \u0627\u0644\u0643\u062d\u0648\u0644 (<a href=\"https:\/\/www.mkbservicedesk.nl\/188\/btw-tarieven-vrijstellingen.htm\" target=\"_blank\" rel=\"noopener\">MKB Servicedesk<\/a>).<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0646\u0631\u0648\u064a\u062c:<\/strong> 25% \u0639\u0644\u0649 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0642\u062f\u0651\u0645 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0643\u0627\u0646\u060c \u064815% \u0639\u0644\u0649 \u0637\u0639\u0627\u0645 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629\u060c \u064825% \u0639\u0644\u0649 \u0627\u0644\u0643\u062d\u0648\u0644 (<a href=\"https:\/\/www.skatteetaten.no\/en\/rettskilder\/type\/kunngjoringer\/mva-pa-omsetning-eller-servering-av-mat--og-drikkevarer\/\" target=\"_blank\" rel=\"noopener\">Skatteetaten<\/a>).<\/li>\n\n\n\n<li><strong>\u062a\u0631\u0643\u064a\u0627:<\/strong> 10% \u0639\u0644\u0649 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0643\u062d\u0648\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0648\u0627\u0644\u0645\u0642\u0627\u0647\u064a\u060c \u064820% \u0639\u0644\u0649 \u0627\u0644\u0643\u062d\u0648\u0644 (<a href=\"https:\/\/www.ntv.com.tr\/ntvpara\/lokanta-ve-kafelerde-kdv-duzenlemesi-karar-resmi-gazetede,CEuxUcI53E6B9v0DdMKsaQ\" target=\"_blank\" rel=\"noopener\">NTV<\/a>).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0631\u0633\u0648\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0627\u0644\u0625\u0643\u0631\u0627\u0645\u064a\u0627\u062a \u0644\u064a\u0633\u062a \u0645\u0628\u064a\u0639\u0627\u062a \u0637\u0639\u0627\u0645\u060c \u0641\u0627\u0633\u062a\u0628\u0639\u062f\u0647\u0627. \u0623\u0645\u0627 \u0631\u0633\u0645 \u0627\u0644\u0637\u0627\u0648\u0644\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0640coperto \u0627\u0644\u0625\u064a\u0637\u0627\u0644\u064a\u060c \u0641\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u064f\u062d\u0633\u0628 \u0641\u064a \u0623\u064a \u0645\u0646 \u0627\u0644\u062c\u0627\u0646\u0628\u064a\u0646\u061b \u0627\u0644\u0645\u0647\u0645 \u0623\u0646 \u062a\u0639\u0627\u0645\u0644\u0647 \u0628\u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0646\u0641\u0633\u0647\u0627 \u0643\u0644 \u0623\u0633\u0628\u0648\u0639.<\/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\u0637\u0639\u0627\u0645 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0644\u0645\u0637\u0639\u0645 \u0628\u062e\u062f\u0645\u0629 \u0643\u0627\u0645\u0644\u0629 \u062a\u062a\u0631\u0627\u0648\u062d \u062a\u0642\u0631\u064a\u0628\u064b\u0627 \u0628\u064a\u0646 28% \u064835% \u0645\u0646 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645\u060c \u0648\u0647\u064a \u0623\u0642\u0644 \u0641\u064a \u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u0628\u064a\u062a\u0632\u0627 \u0648\u0623\u0639\u0644\u0649 \u0641\u064a \u0627\u0644\u0644\u062d\u0648\u0645 \u0648\u0627\u0644\u0623\u0633\u0645\u0627\u0643 \u0627\u0644\u0641\u0627\u062e\u0631\u0629. \u062a\u0642\u0648\u0644 <a href=\"https:\/\/www.lightspeedhq.com\/uk\/blog\/how-to-calculate-restaurant-food-costs-uk\/\" target=\"_blank\" rel=\"noopener\">Lightspeed<\/a> \u0625\u0646 \u0645\u0639\u0638\u0645 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u062a\u0633\u062a\u0647\u062f\u0641 \u062a\u0643\u0644\u0641\u0629 \u0637\u0639\u0627\u0645 \u0628\u064a\u0646 28% \u064835%. \u0648\u062a\u0646\u0642\u0644 Toast \u0648\u0633\u064a\u0637\u0627\u062a \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0644\u0644\u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0644\u0639\u0627\u0645 2024: 32.0% \u0644\u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u064832.4% \u0644\u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629\u060c \u0644\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0643\u062d\u0648\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 (<a href=\"https:\/\/pos.toasttab.com\/blog\/on-the-line\/how-to-calculate-food-cost-percentage\" target=\"_blank\" rel=\"noopener\">Toast<\/a>). \u0648\u062a\u0639\u0637\u064a \u0623\u062f\u0627\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0647\u0648\u0644\u0646\u062f\u064a\u0629 KitchenNmbrs \u0646\u0637\u0627\u0642\u0627\u062a \u062d\u0633\u0628 \u0646\u0648\u0639 \u0627\u0644\u0645\u0637\u0639\u0645 (<a href=\"https:\/\/kitchennmbrs.app\/en\/knowledge-base\/basic-knowledge-and-formulas\/what-food-cost-percentages-are-normal-in-hospitality\" target=\"_blank\" rel=\"noopener\">KitchenNmbrs<\/a>):<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0646\u0648\u0639 \u0627\u0644\u0645\u0637\u0639\u0645<\/th><th>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0639\u062a\u0627\u062f\u0629<\/th><\/tr><\/thead><tbody><tr><td>\u0645\u0637\u0639\u0645 \u0628\u064a\u062a\u0632\u0627<\/td><td>20\u201328%<\/td><\/tr><tr><td>\u0627\u0644\u0648\u062c\u0628\u0627\u062a \u0627\u0644\u0633\u0631\u064a\u0639\u0629 \u063a\u064a\u0631 \u0627\u0644\u0631\u0633\u0645\u064a\u0629<\/td><td>25\u201330%<\/td><\/tr><tr><td>\u0628\u064a\u0633\u062a\u0631\u0648 \/ \u0628\u0631\u0627\u0633\u0631\u064a<\/td><td>25\u201332%<\/td><\/tr><tr><td>\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0642\u0627\u0647\u064a<\/td><td>25\u201335%<\/td><\/tr><tr><td>\u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629<\/td><td>28\u201335%<\/td><\/tr><tr><td>\u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u0631\u0627\u0642\u064a\u0629<\/td><td>28\u201335%<\/td><\/tr><\/tbody><\/table><\/figure>\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 \u0635\u062d\u064a\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0623\u0637\u0628\u0627\u0642\u0643 \u062a\u062d\u0642\u0642 \u0645\u0628\u0644\u063a\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\u0627 \u0644\u0643\u0644 \u0637\u0628\u0642\u060c \u0623\u0648 \u0643\u0627\u0646 \u0625\u064a\u062c\u0627\u0631\u0643 \u0645\u0646\u062e\u0641\u0636\u064b\u0627\u060c \u0623\u0648 \u0641\u0631\u064a\u0642\u0643 \u0635\u063a\u064a\u0631\u064b\u0627\u061b \u0648\u0642\u062f \u062a\u0643\u0648\u0646 \u062f\u0648\u0646\u0647 \u0648\u062a\u0636\u0631\u0651\u0643 \u0645\u0639 \u0630\u0644\u0643 \u0625\u0646 \u0643\u0627\u0646\u062a \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u062a\u0644\u062a\u0647\u0645 \u0627\u0644\u0641\u0631\u0642. \u0648\u0623\u0641\u0636\u0644 \u0645\u0639\u064a\u0627\u0631 \u0647\u0648 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629 \u0644\u062f\u064a\u0643\u060c \u0648\u0647\u064a \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629: \u0645\u0627\u0630\u0627 \u062a\u062e\u0628\u0631\u0643 \u0627\u0644\u0641\u062c\u0648\u0629\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0641\u062c\u0648\u0629 \u0628\u064a\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629 \u0647\u064a \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0630\u064a \u062f\u0641\u0639\u062a \u062b\u0645\u0646\u0647 \u0648\u0644\u0645 \u062a\u0628\u0639\u0647\u060c \u0648\u0647\u064a \u0623\u0643\u062b\u0631 \u0631\u0642\u0645 \u0645\u0641\u064a\u062f \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0631\u0648\u062a\u064a\u0646 \u0643\u0644\u0647. \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629 (\u0623\u0648 \u0627\u0644\u0646\u0638\u0631\u064a\u0629) \u0647\u064a \u0645\u0627 \u0643\u0646\u062a \u0633\u062a\u0646\u0641\u0642\u0647 \u0644\u0648 \u062d\u064f\u0636\u0651\u0631 \u0643\u0644 \u0637\u0628\u0642 \u0645\u0628\u0627\u0639 \u0648\u0641\u0642 \u0628\u0637\u0627\u0642\u0629 \u0648\u0635\u0641\u062a\u0647 \u0628\u0627\u0644\u0636\u0628\u0637: \u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u00d7 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0628\u0642\u060c \u0645\u0642\u0633\u0648\u0645\u0629 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645. \u0648\u062a\u062d\u062a\u0627\u062c \u0644\u0630\u0644\u0643 \u0625\u0644\u0649 \u0628\u0637\u0627\u0642\u0627\u062a \u0648\u0635\u0641\u0627\u062a \u0645\u062d\u0633\u0648\u0628\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u062b\u0627\u0644 \u062a\u0648\u0636\u064a\u062d\u064a \u0628\u062b\u0644\u0627\u062b\u0629 \u0623\u0637\u0628\u0627\u0642\u060c \u0628\u0623\u0633\u0639\u0627\u0631 \u0625\u064a\u0637\u0627\u0644\u064a\u0629 \u062a\u0634\u0645\u0644 \u0636\u0631\u064a\u0628\u0629 10%:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0627\u0644\u0637\u0628\u0642<\/th><th>\u0627\u0644\u0645\u0628\u0627\u0639<\/th><th>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0628\u0642<\/th><th>\u0627\u0644\u0633\u0639\u0631 \u0641\u064a \u0627\u0644\u0642\u0627\u0626\u0645\u0629<\/th><th>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 (\u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629)<\/th><th>\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/th><\/tr><\/thead><tbody><tr><td>\u0628\u064a\u062a\u0632\u0627 \u0645\u0627\u0631\u063a\u0631\u064a\u062a\u0627<\/td><td>420<\/td><td>1.64 \u20ac<\/td><td>7.50 \u20ac<\/td><td>688.80 \u20ac<\/td><td>2,863.64 \u20ac<\/td><\/tr><tr><td>\u0633\u0628\u0627\u063a\u064a\u062a\u064a \u0643\u0627\u0631\u0628\u0648\u0646\u0627\u0631\u0627<\/td><td>260<\/td><td>2.30 \u20ac<\/td><td>13.00 \u20ac<\/td><td>598.00 \u20ac<\/td><td>3,072.73 \u20ac<\/td><\/tr><tr><td>\u062a\u0627\u0644\u064a\u0627\u062a\u0627 \u0644\u062d\u0645 \u0628\u0642\u0631\u064a<\/td><td>140<\/td><td>8.50 \u20ac<\/td><td>23.00 \u20ac<\/td><td>1,190.00 \u20ac<\/td><td>2,927.27 \u20ac<\/td><\/tr><tr><td><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639<\/strong><\/td><td><\/td><td><\/td><td><\/td><td><strong>2,476.80 \u20ac<\/strong><\/td><td><strong>8,863.64 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629 = 2,476.80 \u20ac \u00f7 8,863.64 \u20ac = 27.9%. \u0631\u062c\u0651\u062d\u0647\u0627 \u0628\u0645\u0627 \u0628\u064a\u0639 \u0641\u0639\u0644\u064b\u0627 \u0643\u0645\u0627 \u0647\u0646\u0627\u061b \u0641\u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0628\u0633\u064a\u0637 \u0644\u0646\u0633\u0628\u0629 \u0643\u0644 \u0637\u0628\u0642 \u064a\u0635\u0628\u062d \u062e\u0627\u0637\u0626\u064b\u0627 \u0628\u0645\u062c\u0631\u062f \u062a\u063a\u064a\u0651\u0631 \u0645\u0632\u064a\u062c \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0639\u0648\u062f\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0637\u0639\u0645: \u0625\u0630\u0627 \u0623\u0639\u0637\u062a \u0628\u0637\u0627\u0642\u0627\u062a \u0627\u0644\u0648\u0635\u0641\u0627\u062a \u0648\u0645\u0632\u064a\u062c \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0645\u0646 \u0627\u0644\u0643\u0627\u0634\u064a\u0631 \u0646\u0633\u0628\u0629 \u0645\u062b\u0627\u0644\u064a\u0629 \u0642\u062f\u0631\u0647\u0627 28.0% \u0628\u064a\u0646\u0645\u0627 \u064a\u0642\u0648\u0644 \u0627\u0644\u062c\u0631\u062f 30.5%\u060c \u0641\u0625\u0646 \u0641\u062c\u0648\u0629 \u0627\u0644\u0646\u0642\u0637\u062a\u064a\u0646 \u0648\u0646\u0635\u0641 \u062a\u0633\u0627\u0648\u064a 337.50 \u20ac \u0623\u0633\u0628\u0648\u0639\u064a\u064b\u0627 \u0639\u0644\u0649 \u0645\u0628\u064a\u0639\u0627\u062a \u0642\u062f\u0631\u0647\u0627 13,500 \u20ac\u060c \u0623\u064a \u0646\u062d\u0648 17,500 \u20ac \u0633\u0646\u0648\u064a\u064b\u0627. \u0648\u062a\u0630\u0643\u0631 Toast \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0645\u0639\u062a\u0627\u062f\u0629 \u0639\u0646\u062f\u0645\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629: \u0627\u0644\u0647\u062f\u0631\u060c \u0648\u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0632\u0627\u0626\u062f\u0629\u060c \u0648\u0627\u0644\u0637\u0639\u0627\u0645 \u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062c\u0651\u0644\u060c \u0648\u0627\u0644\u0648\u0635\u0641\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u062f\u0642\u064a\u0642\u0629\u060c \u0648\u062a\u063a\u064a\u0651\u0631 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 (<a href=\"https:\/\/pos.toasttab.com\/blog\/on-the-line\/how-to-calculate-food-cost-percentage\" target=\"_blank\" rel=\"noopener\">Toast<\/a>). \u0641\u062c\u0648\u0629 \u0628\u0646\u062d\u0648 \u0646\u0642\u0637\u0629 \u0648\u0627\u062d\u062f\u0629 \u0623\u0645\u0631 \u0637\u0628\u064a\u0639\u064a\u061b \u0623\u0645\u0627 \u0627\u0644\u0641\u062c\u0648\u0629 \u0627\u0644\u0645\u062a\u0632\u0627\u064a\u062f\u0629 \u0641\u0647\u064a \u0645\u0627 \u064a\u062c\u0628 \u0645\u0644\u0627\u062d\u0642\u062a\u0647.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0627\u0630\u0627 \u062a\u0641\u0639\u0644 \u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u064b\u0627<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0639\u0646\u062f\u0645\u0627 \u062a\u0631\u062a\u0641\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645\u060c \u0623\u0635\u0644\u062d \u0627\u0644\u0641\u062c\u0648\u0629 \u0645\u0639 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629 \u0623\u0648\u0644\u064b\u0627 \u062b\u0645 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u062b\u0627\u0646\u064a\u064b\u0627\u060c \u0644\u0623\u0646 \u0631\u0641\u0639 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0644\u0627 \u064a\u0639\u0627\u0644\u062c \u0627\u0644\u0647\u062f\u0631 \u0648\u0644\u0627 \u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0643\u0628\u064a\u0631\u0629. \u062a\u062d\u0642\u0642 \u0645\u0646 \u0623\u0648\u0632\u0627\u0646 \u0627\u0644\u062d\u0635\u0635 \u0641\u064a \u0627\u0644\u0637\u0628\u0642\u064a\u0646 \u0623\u0648 \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0627\u0644\u0623\u0643\u062b\u0631 \u0645\u0628\u064a\u0639\u064b\u0627\u060c \u0648\u0631\u0627\u062c\u0639 \u0633\u062c\u0644 \u0627\u0644\u0647\u062f\u0631\u060c \u0648\u0642\u0627\u0631\u0646 \u0623\u0633\u0639\u0627\u0631 \u0641\u0648\u0627\u062a\u064a\u0631 \u0647\u0630\u0627 \u0627\u0644\u0623\u0633\u0628\u0648\u0639 \u0628\u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0641\u064a \u0628\u0637\u0627\u0642\u0627\u062a \u0627\u0644\u0648\u0635\u0641\u0627\u062a. \u0648\u0625\u0646 \u0643\u0627\u0646\u062a \u0627\u0644\u0628\u0637\u0627\u0642\u0627\u062a \u0635\u062d\u064a\u062d\u0629 \u0648\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629 \u0646\u0641\u0633\u0647\u0627 \u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u064b\u0627\u060c \u0641\u0627\u0644\u0645\u0634\u0643\u0644\u0629 \u0641\u064a \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0623\u0648 \u0641\u064a \u0627\u0644\u0642\u0627\u0626\u0645\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629. \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 \u062a\u063a\u064a\u0651\u0631 \u0627\u0644\u0633\u0639\u0631 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0641\u064a\u0631\u0627\u0647 \u0643\u0644 \u0632\u0628\u0648\u0646 \u064a\u0645\u0633\u062d \u0627\u0644\u0631\u0645\u0632 \u0641\u0648\u0631\u064b\u0627\u060c \u062f\u0648\u0646 \u0623\u064a \u0625\u0639\u0627\u062f\u0629 \u0637\u0628\u0627\u0639\u0629\u061b \u0648\u064a\u0645\u0643\u0646\u0643 \u0623\u064a\u0636\u064b\u0627 \u0625\u062e\u0641\u0627\u0621 \u0637\u0628\u0642 \u0645\u0627 \u062f\u0627\u0645 \u0645\u0643\u0648\u0651\u0646\u0647 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u063a\u0627\u0644\u064a\u064b\u0627 \u062c\u062f\u064b\u0627. \u0648\u0641\u064a \u0627\u0644\u062e\u0637\u0637 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u062a\u064f\u0638\u0647\u0631 \u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0623\u0637\u0628\u0627\u0642 \u0627\u0644\u062a\u064a \u062a\u064f\u0628\u0627\u0639\u060c \u0648\u0647\u0648 \u0645\u0632\u064a\u062c \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0630\u064a \u062a\u062d\u062a\u0627\u062c\u0647 \u0644\u062d\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629\u060c \u0648\u064a\u0633\u062a\u0637\u064a\u0639 \u0645\u0633\u0627\u0639\u062f \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u062a\u0637\u0628\u064a\u0642 \u062a\u063a\u064a\u064a\u0631 \u0645\u062b\u0644 \u00ab\u0627\u0631\u0641\u0639 \u0623\u0633\u0639\u0627\u0631 \u0643\u0644 \u0623\u0637\u0628\u0627\u0642 \u0627\u0644\u0645\u0639\u0643\u0631\u0648\u0646\u0629 \u0628\u0646\u0633\u0628\u0629 4%\u00bb \u0639\u0644\u0649 \u0642\u0633\u0645 \u0643\u0627\u0645\u0644\u060c \u0645\u0639 \u0627\u0646\u062a\u0638\u0627\u0631 \u0643\u0644 \u062a\u063a\u064a\u064a\u0631 \u0644\u0645\u0648\u0627\u0641\u0642\u062a\u0643.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"692\" height=\"1500\" src=\"https:\/\/elegant.menu\/blog\/wp-content\/uploads\/2024\/11\/elegant.menu_demo_example-menuiPhone-14-Pro-Max-e1737724484941.png\" alt=\"\u0642\u0627\u0626\u0645\u0629 QR \u0644\u0645\u0637\u0639\u0645 \u0639\u0644\u0649 \u0647\u0627\u062a\u0641\u060c \u064a\u0645\u0643\u0646 \u062a\u063a\u064a\u064a\u0631 \u0623\u0633\u0639\u0627\u0631\u0647\u0627 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0628\u0639\u062f \u0645\u0631\u0627\u062c\u0639\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645\" class=\"wp-image-13\" style=\"max-width:320px\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u0639\u0631\u0641 \u0623\u0646 \u0631\u0642\u0645 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0623\u0633\u0628\u0648\u0639\u064a \u0635\u062d\u064a\u062d\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0643\u0648\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0623\u0633\u0628\u0648\u0639\u064a\u0629 \u0635\u062d\u064a\u062d\u0629 \u0639\u0646\u062f\u0645\u0627 \u062a\u062a\u062d\u0631\u0643 \u0628\u0627\u0646\u0633\u062c\u0627\u0645 \u0645\u0639 \u0627\u0644\u0623\u0633\u0627\u0628\u064a\u0639 \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0648\u0645\u0639 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629\u060c \u0648\u064a\u0645\u0643\u0646 \u0631\u062f\u0651 \u0623\u064a \u0642\u0641\u0632\u0629 \u0625\u0644\u0649 \u062d\u062f\u062b \u062d\u0642\u064a\u0642\u064a. \u0627\u0644\u0623\u0633\u0627\u0628\u064a\u0639 \u0627\u0644\u0645\u0646\u0641\u0631\u062f\u0629 \u0645\u062a\u0642\u0644\u0628\u0629\u060c \u0644\u0623\u0646 \u062a\u0648\u0631\u064a\u062f\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\u0627 \u064a\u0648\u0645 \u0627\u0644\u0633\u0628\u062a \u0623\u0648 \u0645\u062c\u0645\u0651\u062f\u064b\u0627 \u062c\u064f\u0631\u062f \u0646\u0635\u0641\u0647 \u064a\u062d\u0631\u0651\u0643 \u0627\u0644\u0646\u062a\u064a\u062c\u0629. \u0648\u064a\u064f\u0638\u0647\u0631 \u0627\u0644\u062c\u062f\u0648\u0644 \u0645\u0642\u062f\u0627\u0631 \u0645\u0627 \u064a\u062d\u0631\u0651\u0643\u0647 \u0645\u064f\u062f\u062e\u0644 \u0648\u0627\u062d\u062f\u060c \u0647\u0648 \u0645\u062e\u0632\u0648\u0646 \u0622\u062e\u0631 \u0627\u0644\u0645\u062f\u0629\u060c \u0641\u064a \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0645\u0637\u0639\u0645:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0645\u062e\u0632\u0648\u0646 \u0622\u062e\u0631 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0645\u062c\u0631\u0648\u062f<\/th><th>\u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643<\/th><th>\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645<\/th><\/tr><\/thead><tbody><tr><td>3,340 \u20ac (300 \u20ac \u0641\u0627\u062a\u062a)<\/td><td>4,420 \u20ac<\/td><td>32.7%<\/td><\/tr><tr><td>3,640 \u20ac (\u0635\u062d\u064a\u062d)<\/td><td>4,120 \u20ac<\/td><td>30.5%<\/td><\/tr><tr><td>3,940 \u20ac (300 \u20ac \u062c\u064f\u0631\u062f\u062a \u0645\u0631\u062a\u064a\u0646)<\/td><td>3,820 \u20ac<\/td><td>28.3%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u062e\u0637\u0623 \u062c\u0631\u062f \u0628\u0642\u064a\u0645\u0629 300 \u20ac\u060c \u0623\u064a \u0635\u0646\u062f\u0648\u0642 \u0648\u0627\u062d\u062f \u0645\u0646 \u0644\u062d\u0645 \u0627\u0644\u0628\u0642\u0631\u060c \u064a\u062d\u0631\u0651\u0643 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0646\u0642\u0637\u062a\u064a\u0646. \u0644\u0630\u0627 \u0642\u0628\u0644 \u0623\u0646 \u062a\u062a\u0635\u0631\u0641 \u0628\u0633\u0628\u0628 \u0623\u0633\u0628\u0648\u0639 \u0633\u064a\u0626:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062a\u062d\u0642\u0642 \u0645\u0646 \u0623\u0646 \u0643\u0644 \u0641\u0627\u062a\u0648\u0631\u0629 \u0645\u0633\u062c\u0651\u0644\u0629 \u0641\u064a \u0623\u0633\u0628\u0648\u0639 \u062a\u0633\u0644\u064a\u0645\u0647\u0627\u060c \u0648\u0623\u0646 \u0625\u0634\u0639\u0627\u0631\u0627\u062a \u0627\u0644\u062f\u0627\u0626\u0646 \u0645\u062f\u0631\u062c\u0629.<\/li>\n\n\n\n<li>\u0623\u0639\u062f \u062c\u0631\u062f \u0627\u0644\u0623\u0635\u0646\u0627\u0641 \u0627\u0644\u062e\u0645\u0633\u0629 \u0627\u0644\u0623\u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0642\u0628\u0644 \u0623\u0646 \u062a\u062b\u0642 \u0628\u062a\u0623\u0631\u062c\u062d \u0643\u0628\u064a\u0631.<\/li>\n\n\n\n<li>\u0627\u0646\u0638\u0631 \u0625\u0644\u0649 \u0641\u062a\u0631\u0629 \u0645\u062a\u062d\u0631\u0643\u0629 \u0645\u0646 \u0623\u0631\u0628\u0639\u0629 \u0623\u0633\u0627\u0628\u064a\u0639: \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u00f7 \u0625\u062c\u0645\u0627\u0644\u064a \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u062e\u0644\u0627\u0644 \u0623\u0631\u0628\u0639\u0629 \u0623\u0633\u0627\u0628\u064a\u0639\u060c \u0644\u0627 \u0645\u062a\u0648\u0633\u0637 \u0623\u0631\u0628\u0639 \u0646\u0633\u0628.<\/li>\n\n\n\n<li>\u0642\u0627\u0631\u0646 \u0625\u062c\u0645\u0627\u0644\u064a\u0643 \u0627\u0644\u0634\u0647\u0631\u064a \u0628\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u062a\u064a \u064a\u0642\u062f\u0651\u0645\u0647\u0627 \u0645\u062d\u0627\u0633\u0628\u0643\u061b \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0631\u0642\u0645\u0627\u0646 \u0645\u062a\u0642\u0627\u0631\u0628\u064a\u0646.<\/li>\n<\/ul>\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\u0637\u0639\u0627\u0645<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0639\u0638\u0645 \u0623\u0631\u0642\u0627\u0645 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u062e\u0627\u0637\u0626\u0629 \u0633\u0628\u0628\u0647\u0627 \u0627\u0644\u062a\u0648\u0642\u064a\u062a \u0648\u0639\u062f\u0645 \u0627\u0644\u0627\u062a\u0633\u0627\u0642\u060c \u0644\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0646\u0641\u0633\u0647.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643.<\/strong> \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u00f7 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u062f\u0648\u0646 \u062c\u0631\u062f \u062a\u062a\u0623\u0631\u062c\u062d \u0645\u0639 \u0643\u0644 \u0637\u0644\u0628\u064a\u0629 \u0643\u0628\u064a\u0631\u0629.<\/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\u0645\u0651\u0644 \u0630\u0644\u0643 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0628\u0645\u0642\u062f\u0627\u0631 \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629: 6 \u0646\u0642\u0627\u0637 \u0639\u0646\u062f 25%.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062c\u0631\u062f \u0641\u064a \u0623\u0648\u0642\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629.<\/strong> \u0642\u0628\u0644 \u0627\u0644\u062a\u0648\u0631\u064a\u062f \u0641\u064a \u0623\u0633\u0628\u0648\u0639\u060c \u0648\u0628\u0639\u062f\u0647 \u0641\u064a \u0627\u0644\u0623\u0633\u0628\u0648\u0639 \u0627\u0644\u062a\u0627\u0644\u064a.<\/li>\n\n\n\n<li><strong>\u062e\u0644\u0637 \u0627\u0644\u0637\u0639\u0627\u0645 \u0628\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a.<\/strong> \u0623\u0633\u0628\u0648\u0639 \u0645\u0632\u062f\u062d\u0645 \u0641\u064a \u0627\u0644\u0628\u0627\u0631 \u064a\u062c\u0639\u0644 \u0627\u0644\u0645\u0637\u0628\u062e \u064a\u0628\u062f\u0648 \u0623\u0641\u0636\u0644 \u0645\u0645\u0627 \u0647\u0648 \u0639\u0644\u064a\u0647.<\/li>\n\n\n\n<li><strong>\u0646\u0633\u064a\u0627\u0646 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u0627\u062a \u0648\u0648\u062c\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646.<\/strong> \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0630\u064a \u0644\u0645 \u064a\u064f\u0628\u0639 \u0643\u0637\u0639\u0627\u0645 \u064a\u0636\u062e\u0651\u0645 \u0631\u0642\u0645 \u0627\u0644\u0645\u0637\u0628\u062e.<\/li>\n\n\n\n<li><strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0628\u0623\u0633\u0639\u0627\u0631 \u0642\u062f\u064a\u0645\u0629.<\/strong> \u0627\u0633\u062a\u062e\u062f\u0645 \u0633\u0639\u0631 \u0622\u062e\u0631 \u0641\u0627\u062a\u0648\u0631\u0629\u060c \u0648\u0625\u0644\u0627 \u0627\u062e\u062a\u0628\u0623 \u0627\u0631\u062a\u0641\u0627\u0639 \u0627\u0644\u0633\u0648\u0642 \u062f\u0627\u062e\u0644 \u0642\u064a\u0645\u0629 \u0645\u062e\u0632\u0648\u0646\u0643.<\/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\u0637\u0639\u0627\u0645<\/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\u0637\u0639\u0627\u0645\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0642\u0633\u0645 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0630\u064a \u0627\u0633\u062a\u0647\u0644\u0643\u062a\u0647 (\u0645\u062e\u0632\u0648\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u062f\u0629 + \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u2212 \u0645\u062e\u0632\u0648\u0646 \u0622\u062e\u0631 \u0627\u0644\u0645\u062f\u0629) \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u0644\u0644\u0641\u062a\u0631\u0629 \u0646\u0641\u0633\u0647\u0627 \u0648\u0627\u0636\u0631\u0628 \u0641\u064a 100. \u200f4,120 \u20ac \u0637\u0639\u0627\u0645 \u0645\u0633\u062a\u0647\u0644\u0643 \u0639\u0644\u0649 13,500 \u20ac \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u062a\u0633\u0627\u0648\u064a 30.5%.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0643\u0645 \u0645\u0631\u0629 \u064a\u062c\u0628 \u0623\u0646 \u0623\u062d\u0633\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0623\u0633\u0628\u0648\u0639\u064a\u064b\u0627 \u0625\u0646 \u0627\u0633\u062a\u0637\u0639\u062a\u060c \u0648\u0634\u0647\u0631\u064a\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644. \u062a\u0646\u0635\u062d <a href=\"https:\/\/www.lightspeedhq.com\/uk\/blog\/how-to-calculate-restaurant-food-costs-uk\/\" target=\"_blank\" rel=\"noopener\">Lightspeed<\/a> \u0628\u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0633\u0628\u0648\u0639\u064a \u0644\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0637\u0627\u0632\u062c\u0629 \u0623\u0648 \u0630\u0627\u062a \u0627\u0644\u062d\u062c\u0645 \u0627\u0644\u0643\u0628\u064a\u0631 \u0623\u0648 \u0633\u0631\u064a\u0639\u0629 \u0627\u0644\u062a\u063a\u064a\u0651\u0631\u060c \u0644\u0623\u0646\u0643 \u062a\u0631\u0649 \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062d\u0635\u0635 \u0623\u0648 \u0627\u0644\u0645\u0648\u0631\u0651\u062f \u062e\u0644\u0627\u0644 \u0623\u064a\u0627\u0645 \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0634\u0647\u0631.<\/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\u0637\u0639\u0627\u0645 \u0627\u0644\u062c\u064a\u062f\u0629 \u0644\u0644\u0645\u0637\u0639\u0645\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0646\u062d\u0648 28\u201335% \u0645\u0646 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u0647\u0648 \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u0634\u0627\u0626\u0639 \u0644\u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629\u060c \u0648\u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u062a\u0643\u0648\u0646 \u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u0628\u064a\u062a\u0632\u0627 \u0639\u0646\u062f 20\u201328%. \u0648\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0642\u0631\u064a\u0628 \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 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class=\"wp-block-paragraph\">\u0639\u0646\u062f\u0645\u0627 \u064a\u0642\u0648\u0644 \u0627\u0644\u062c\u0631\u062f \u0627\u0644\u0623\u0633\u0628\u0648\u0639\u064a \u0625\u0646 \u0637\u0628\u0642\u064b\u0627 \u064a\u0643\u0644\u0651\u0641 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0627\u0644\u0644\u0627\u0632\u0645\u060c \u063a\u064a\u0651\u0631 \u0633\u0639\u0631\u0647 \u0623\u0648 \u0627\u062d\u0630\u0641\u0647 \u0645\u0646 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0627\u0644\u064a\u0648\u0645 \u0646\u0641\u0633\u0647. Elegant Menu \u0645\u062c\u0627\u0646\u064a \u0644\u0644\u0628\u062f\u0621\u060c \u0648\u064a\u0645\u0643\u0646\u0643 \u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0645\u0646 \u0647\u0627\u062a\u0641\u0643 \u062f\u0648\u0646 \u0625\u0639\u0627\u062f\u0629 \u0637\u0628\u0627\u0639\u0629.<\/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 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\u0644\u0645\u0637\u0639\u0645\u0643.<\/p>\n","protected":false},"author":1,"featured_media":640,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":0,"footnotes":""},"categories":[737],"tags":[],"class_list":["post-709","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>\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645: \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0623\u0633\u0628\u0648\u0639\u064a\u0629 \u0648\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629<\/title>\n<meta name=\"description\" content=\"\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 = 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