{"id":712,"date":"2026-11-09T20:03:01","date_gmt":"2026-11-09T18:03:01","guid":{"rendered":"https:\/\/elegant.menu\/blog\/?p=712"},"modified":"2026-11-09T20:03:03","modified_gmt":"2026-11-09T18:03:03","slug":"hamish-alribh-lilmataam","status":"publish","type":"post","link":"https:\/\/elegant.menu\/blog\/ar\/hamish-alribh-lilmataam\/","title":{"rendered":"\u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0641\u064a \u0627\u0644\u0645\u0637\u0639\u0645: \u0645\u0627 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0648\u0643\u064a\u0641 \u062a\u062d\u0633\u0628 \u0647\u0627\u0645\u0634\u0643"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>\u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0635\u0627\u0641\u064a = \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u00f7 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a (\u062f\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629) \u00d7 100.<\/strong> \u0647\u0627\u0645\u0634 \u0631\u0628\u062d \u0645\u0637\u0639\u0645\u0643 \u0647\u0648 \u0627\u0644\u062c\u0632\u0621 \u0645\u0646 \u0643\u0644 \u064a\u0648\u0631\u0648 \u0645\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0630\u064a \u064a\u0628\u0642\u0649 \u0644\u0643 \u0628\u0639\u062f \u062f\u0641\u0639 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0648\u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0648\u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0648\u0643\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0623\u062e\u0631\u0649. \u0645\u0639\u0638\u0645 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0644\u0627 \u062a\u062d\u062a\u0641\u0638 \u0625\u0644\u0627 \u0628\u0628\u0636\u0639\u0629 \u0633\u0646\u062a\u0627\u062a \u0645\u0646 \u0643\u0644 \u064a\u0648\u0631\u0648\u060c \u0644\u0630\u0627 \u0641\u0625\u0646 \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0635\u063a\u064a\u0631\u0629 \u0641\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0623\u0648 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0623\u0648 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u062a\u064f\u062d\u062f\u062b \u0641\u0631\u0642\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\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> \u0645\u0637\u0639\u0645 \u0625\u064a\u0637\u0627\u0644\u064a \u0635\u063a\u064a\u0631 \u062d\u0642\u0642 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0642\u062f\u0631\u0647 50,000 \u20ac \u0641\u064a \u0634\u0647\u0631 (55,000 \u20ac \u0645\u062d\u0635\u0651\u0644\u0629 \u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0646\u0627\u0642\u0635 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0646\u0633\u0628\u0629 10%)\u060c \u0648\u0628\u0644\u063a\u062a \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0644\u062f\u064a\u0647 15,000 \u20ac\u060c \u0648\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 17,500 \u20ac\u060c \u0648\u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0648\u0627\u0644\u0637\u0627\u0642\u0629 \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 14,500 \u20ac\u060c \u064a\u0631\u0628\u062d 3,000 \u20ac \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628. \u0647\u0627\u0645\u0634\u0647 \u0627\u0644\u0635\u0627\u0641\u064a \u0647\u0648 3,000 \u20ac \u00f7 50,000 \u20ac = <strong>6%<\/strong>\u060c \u0648\u0647\u0627\u0645\u0634\u0647 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0647\u0648 (50,000 \u20ac \u2212 15,000 \u20ac) \u00f7 50,000 \u20ac = <strong>70%<\/strong> (\u0623\u0631\u0642\u0627\u0645 \u062a\u0648\u0636\u064a\u062d\u064a\u0629). \u062a\u0636\u0639 \u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0642\u0637\u0627\u0639 \u0645\u0639\u0638\u0645 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0639\u0646\u062f \u0647\u0627\u0645\u0634 \u0635\u0627\u0641\u064d \u0628\u064a\u0646 3% \u06489%\u060c \u0644\u0630\u0627 \u0641\u0625\u0646 6% \u0646\u0633\u0628\u0629 \u0635\u062d\u064a\u0629 \u0648\u0625\u0646 \u0644\u0645 \u062a\u0643\u0646 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u0633\u062a\u0633\u062a\u062e\u062f\u0645\u0647\u0627:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/strong> = \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u2212 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u0628\u064a\u0639\u0629<\/li>\n\n\n\n<li><strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a %<\/strong> = \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u00f7 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u00d7 100<\/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 + \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0634\u0627\u0645\u0644\u0629 \u0623\u0639\u0628\u0627\u0621 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644) \u00f7 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u00d7 100<\/li>\n\n\n\n<li><strong>\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d<\/strong> = \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u2212 \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 (\u0627\u0644\u0637\u0639\u0627\u0645\u060c \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a\u060c \u0627\u0644\u0639\u0645\u0627\u0644\u0629\u060c \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u060c \u0627\u0644\u0637\u0627\u0642\u0629\u060c \u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062a\u060c \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a\u060c \u0627\u0644\u0625\u0647\u0644\u0627\u0643\u060c \u0627\u0644\u0641\u0648\u0627\u0626\u062f)<\/li>\n\n\n\n<li><strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0635\u0627\u0641\u064a %<\/strong> = \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \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 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0635\u0627\u0641\u064a\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0647\u0648 \u0645\u0627 \u064a\u062a\u0628\u0642\u0649 \u0628\u0639\u062f \u062f\u0641\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0641\u0642\u0637\u060c \u0623\u0645\u0627 \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0635\u0627\u0641\u064a \u0641\u0647\u0648 \u0645\u0627 \u064a\u062a\u0628\u0642\u0649 \u0628\u0639\u062f \u0643\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0645\u0637\u0639\u0645. \u064a\u062e\u0628\u0631\u0643 \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0623\u0633\u0639\u0627\u0631 \u0642\u0627\u0626\u0645\u062a\u0643 \u062a\u063a\u0637\u064a \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a \u0628\u0627\u0631\u062a\u064a\u0627\u062d\u060c \u0648\u0647\u0648 \u0627\u0644\u062d\u0633\u0627\u0628 \u0646\u0641\u0633\u0647 \u0644\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0644\u0643\u0646 \u0645\u0639\u0643\u0648\u0633\u064b\u0627 (\u062a\u0643\u0644\u0641\u0629 \u0637\u0639\u0627\u0645 \u0628\u0646\u0633\u0628\u0629 30% \u062a\u0639\u0646\u064a \u0647\u0627\u0645\u0634\u064b\u0627 \u0625\u062c\u0645\u0627\u0644\u064a\u064b\u0627 \u0628\u0646\u0633\u0628\u0629 70%). \u0648\u064a\u062e\u0628\u0631\u0643 \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0635\u0627\u0641\u064a \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u0643\u0643\u0644 \u064a\u062d\u0642\u0642 \u0631\u0628\u062d\u064b\u0627. \u0642\u062f \u064a\u0645\u0644\u0643 \u0645\u0637\u0639\u0645 \u0647\u0627\u0645\u0634\u064b\u0627 \u0625\u062c\u0645\u0627\u0644\u064a\u064b\u0627 \u0642\u0648\u064a\u064b\u0627 \u0628\u0646\u0633\u0628\u0629 70% \u0648\u0645\u0639 \u0630\u0644\u0643 \u064a\u062e\u0633\u0631 \u0627\u0644\u0645\u0627\u0644 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0648\u0627\u0644\u0623\u062c\u0648\u0631 \u0645\u0631\u062a\u0641\u0639\u064a\u0646 \u062c\u062f\u064b\u0627 \u0642\u064a\u0627\u0633\u064b\u0627 \u0628\u0645\u0628\u064a\u0639\u0627\u062a\u0647.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u064f\u062f\u0631\u062c \u0628\u0639\u0636 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u0637\u0628\u062e \u0636\u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0645\u0627 \u064a\u062e\u0641\u0651\u0636 \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0630\u064a \u064a\u0639\u0644\u0646\u0648\u0646\u0647. \u0639\u0646\u062f \u0645\u0642\u0627\u0631\u0646\u0629 \u0623\u0631\u0642\u0627\u0645\u0643 \u0628\u0645\u0639\u064a\u0627\u0631 \u0645\u0627\u060c \u062a\u062d\u0642\u0651\u0642 \u0645\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u064a \u062a\u0642\u0639 \u0641\u0648\u0642 \u0633\u0637\u0631 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0627 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0644\u0644\u0645\u0637\u0639\u0645\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u062a\u0631\u0627\u0648\u062d \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0644\u0644\u0645\u0637\u0639\u0645 \u0628\u064a\u0646 3% \u06489% \u0635\u0627\u0641\u064a\u064b\u0627 \u062a\u0642\u0631\u064a\u0628\u064b\u0627\u060c \u0648\u062a\u0642\u0639 \u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0639\u0627\u062f\u0629\u064b \u0641\u064a \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0623\u062f\u0646\u0649\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0642\u0639 \u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0633\u0631\u064a\u0639\u0629 \u0648\u0627\u0644\u0628\u0627\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0623\u0639\u0644\u0649. \u0648\u062a\u062a\u0641\u0642 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0625\u0644\u0649 \u062d\u062f \u0643\u0628\u064a\u0631:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.restaurant365.com\/blog\/what-is-the-average-profit-margin-for-a-restaurant\/\">Restaurant365<\/a>: \u0645\u0639\u0638\u0645 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0628\u064a\u0646 3% \u06489%\u061b \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0646\u062d\u0648 3\u20135%\u061b \u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u0648\u062c\u0628\u0627\u062a \u0627\u0644\u0633\u0631\u064a\u0639\u0629 \u0627\u0644\u0631\u0627\u0642\u064a\u0629 (fast casual) \u0648\u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0633\u0631\u064a\u0639\u0629 6\u20139%.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.lightspeedhq.com\/blog\/complete-guide-to-restaurant-profit-margins\/\">Lightspeed<\/a>: \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u062c\u064a\u062f \u0644\u0645\u0637\u0639\u0645 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u064a\u0643\u0648\u0646 \u0645\u0646 \u062e\u0627\u0646\u0629 \u0648\u0627\u062d\u062f\u0629\u060c \u0639\u0627\u062f\u0629\u064b 3\u20136%\u061b \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0646\u062d\u0648 60\u201370%\u061b \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) \u0628\u064a\u0646 55% \u064865% \u0645\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0648\u0645\u0627 \u0641\u0648\u0642 70% \u0625\u0634\u0627\u0631\u0629 \u062a\u062d\u0630\u064a\u0631.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.teamsystem.com\/magazine\/horeca\/quanto-guadagna-un-ristorante\/\">TeamSystem<\/a> (\u0625\u064a\u0637\u0627\u0644\u064a\u0627): \u0647\u0627\u0645\u0634 \u0635\u0627\u0641\u064d \u064a\u0642\u0627\u0631\u0628 5\u201310% \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0628\u062d\u0633\u0628 \u0646\u0648\u0639 \u0627\u0644\u0645\u0637\u0639\u0645 \u0648\u0627\u0644\u0645\u0648\u0633\u0645 \u0648\u0627\u0644\u0645\u0648\u0642\u0639.<\/li>\n\n\n\n<li><a href=\"https:\/\/g-wie-gastro.de\/unternehmensfuehrung\/management\/gewinn-und-kostenoptimierung\/betriebsoptimierung-in-der-gastronomie\">G wie Gastro<\/a> (\u0623\u0644\u0645\u0627\u0646\u064a\u0627): \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 25\u201335% \u0648\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 30\u201340% \u0645\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0648\u064a\u064f\u0641\u0636\u064e\u0651\u0644 \u0623\u0646 \u064a\u0628\u0642\u0649 \u0645\u062c\u0645\u0648\u0639\u0647\u0645\u0627 \u062f\u0648\u0646 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\">\u0644\u0645\u0627\u0630\u0627 \u0642\u062f \u062a\u0643\u0648\u0646 \u0641\u0648\u0642 \u0627\u0644\u0646\u0637\u0627\u0642 \u0623\u0648 \u062a\u062d\u062a\u0647: \u0627\u0644\u0645\u0627\u0644\u0643 \u0627\u0644\u0630\u064a \u064a\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0645\u0637\u0628\u062e \u062f\u0648\u0646 \u0623\u0646 \u064a\u062a\u0642\u0627\u0636\u0649 \u0631\u0627\u062a\u0628\u064b\u0627 \u0633\u064a\u0638\u0647\u0631 \u0647\u0627\u0645\u0634\u064b\u0627 \u0623\u0639\u0644\u0649 \u0645\u0646 \u0645\u0637\u0639\u0645 \u064a\u062f\u0641\u0639 \u0644\u0631\u0626\u064a\u0633 \u0637\u0647\u0627\u0629. \u0627\u0645\u062a\u0644\u0627\u0643 \u0627\u0644\u0639\u0642\u0627\u0631\u060c \u0623\u0648 \u0627\u0631\u062a\u0641\u0627\u0639 \u062d\u0635\u0629 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0645\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0623\u0648 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0633\u064a\u0627\u062d\u064a \u0627\u0644\u0645\u0632\u062f\u062d\u0645\u060c \u0643\u0644\u0647\u0627 \u062a\u0631\u0641\u0639 \u0627\u0644\u0647\u0648\u0627\u0645\u0634\u061b \u0623\u0645\u0627 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u0631\u062a\u0641\u0639\u060c \u0623\u0648 \u0627\u0644\u0645\u0648\u0633\u0645 \u0627\u0644\u0642\u0635\u064a\u0631\u060c \u0623\u0648 \u0639\u0645\u0648\u0644\u0627\u062a \u0627\u0644\u062a\u0648\u0635\u064a\u0644 \u0627\u0644\u0643\u0628\u064a\u0631\u0629\u060c \u0623\u0648 \u0642\u0633\u0637 \u0627\u0644\u0642\u0631\u0636 \u0627\u0644\u0643\u0628\u064a\u0631\u060c \u0641\u062a\u062e\u0641\u0651\u0636\u0647\u0627. \u0642\u0627\u0631\u0646 \u0646\u0641\u0633\u0643 \u0628\u0645\u0637\u0627\u0639\u0645 \u0645\u0634\u0627\u0628\u0647\u0629 \u0648\u0628\u0623\u0631\u0642\u0627\u0645\u0643 \u0623\u0646\u062a \u0641\u064a \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0636\u064a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u062d\u0633\u0628 \u0647\u0627\u0645\u0634 \u0631\u0628\u062d \u0645\u0637\u0639\u0645\u0643 \u0641\u064a 5 \u062e\u0637\u0648\u0627\u062a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u062d\u0633\u0627\u0628 \u0647\u0627\u0645\u0634\u0643\u060c \u062e\u0630 \u0634\u0647\u0631\u064b\u0627 \u0643\u0627\u0645\u0644\u064b\u0627\u060c \u0648\u0627\u0637\u0631\u062d \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0648\u0627\u062c\u0645\u0639 \u0643\u0644 \u062a\u0643\u0644\u0641\u0629 \u0641\u064a \u0623\u0631\u0628\u0639\u0629 \u0628\u0646\u0648\u062f\u060c \u062b\u0645 \u0627\u0642\u0633\u0645 \u0645\u0627 \u064a\u062a\u0628\u0642\u0649 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 1: \u062e\u0630 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0634\u0647\u0631 \u0643\u0627\u0645\u0644<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0633\u062a\u062e\u062f\u0645 \u062a\u0642\u0631\u064a\u0631 \u0646\u0638\u0627\u0645 \u0646\u0642\u0627\u0637 \u0627\u0644\u0628\u064a\u0639 \u0644\u0634\u0647\u0631 \u062a\u0642\u0648\u064a\u0645\u064a\u060c \u0648\u062e\u0630 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u062f\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629. \u0623\u062f\u0631\u062c \u0631\u0633\u0648\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0631\u0633\u0648\u0645 \u0627\u0644\u0637\u0627\u0648\u0644\u0629 \u0627\u0644\u062a\u064a \u064a\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0627\u0644\u0645\u0637\u0639\u0645\u060c \u0648\u0627\u0633\u062a\u0628\u0639\u062f \u0627\u0644\u0628\u0642\u0634\u064a\u0634 \u0627\u0644\u0630\u064a \u064a\u0630\u0647\u0628 \u0625\u0644\u0649 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646. \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0628\u064a\u0639 \u0628\u0623\u0643\u062b\u0631 \u0645\u0646 \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 (\u0637\u0639\u0627\u0645 \u0648\u0643\u062d\u0648\u0644\u060c \u0623\u0648 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0637\u0639\u0645 \u0648\u0633\u0641\u0631\u064a)\u060c \u0641\u0627\u0637\u0631\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0643\u0644 \u062c\u0632\u0621 \u0628\u0646\u0633\u0628\u062a\u0647 \u0627\u0644\u062e\u0627\u0635\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 2: \u0627\u062d\u0633\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u0627\u0633\u062a\u062e\u062f\u0645\u062a\u0647\u0627 \u0641\u0639\u0644\u064b\u0627<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a = \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\u060c \u0648\u0643\u0644\u0647\u0627 \u062f\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629. \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0648\u062d\u062f\u0647\u0627 \u0644\u0627 \u062a\u0643\u0641\u064a: \u0634\u062d\u0646\u0629 \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u064a\u0648\u0645 30 \u062a\u062c\u0639\u0644 \u0634\u0647\u0631\u064b\u0627 \u064a\u0628\u062f\u0648 \u0633\u064a\u0626\u064b\u0627 \u062c\u062f\u064b\u0627 \u0648\u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a \u0645\u0645\u062a\u0627\u0632\u064b\u0627. \u0625\u0630\u0627 \u0644\u0645 \u062a\u0643\u0646 \u062a\u062c\u0631\u062f \u0627\u0644\u0645\u062e\u0632\u0648\u0646\u060c \u0641\u0627\u0633\u062a\u062e\u062f\u0645 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0646\u0641\u0633\u0647\u0627 \u0643\u0644 \u0634\u0647\u0631.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 3: \u0627\u062c\u0645\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0647\u064a \u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0645\u0636\u0627\u0641\u064b\u0627 \u0625\u0644\u064a\u0647\u0627 \u0643\u0644 \u0645\u0627 \u064a\u062f\u0641\u0639\u0647 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0641\u0648\u0642\u0647\u0627: \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\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 \u0623\u0648 \u0645\u062e\u0635\u0635\u0627\u062a \u0646\u0647\u0627\u064a\u0629 \u062e\u062f\u0645\u0629 \u064a\u0641\u0631\u0636\u0647\u0627 \u0628\u0644\u062f\u0643. \u0648\u062a\u062f\u062e\u0644 \u0647\u0646\u0627 \u0623\u064a\u0636\u064b\u0627 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0648\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0641. \u0625\u0630\u0627 \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\u0646 \u0644\u0645 \u062a\u0641\u0639\u0644\u060c \u0641\u062a\u0630\u0643\u0651\u0631 \u0623\u0646 \u0647\u0627\u0645\u0634\u0643 \u064a\u062a\u0636\u0645\u0646 \u0642\u064a\u0645\u0629 \u0639\u0645\u0644\u0643 \u0623\u0646\u062a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 4: \u0627\u0630\u0643\u0631 \u062c\u0645\u064a\u0639 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0623\u062e\u0631\u0649<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0625\u064a\u062c\u0627\u0631\u060c \u0648\u0627\u0644\u0637\u0627\u0642\u0629 \u0648\u0627\u0644\u0645\u064a\u0627\u0647\u060c \u0648\u0639\u0645\u0648\u0644\u0627\u062a \u0627\u0644\u0628\u0637\u0627\u0642\u0627\u062a \u0648\u0645\u0646\u0635\u0627\u062a \u0627\u0644\u062a\u0648\u0635\u064a\u0644\u060c \u0648\u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a\u060c \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0642\u060c \u0648\u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a\u060c \u0648\u0645\u0648\u0627\u062f \u0627\u0644\u062a\u0646\u0638\u064a\u0641\u060c \u0648\u0627\u0644\u063a\u0633\u064a\u0644\u060c \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646\u060c \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0648\u0627\u0644\u062a\u0631\u0627\u062e\u064a\u0635\u060c \u0648\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0639\u062f\u0627\u062a\u060c \u0648\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0648\u0636. \u062a\u0648\u0632\u064e\u0651\u0639 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 (\u0627\u0644\u062a\u0623\u0645\u064a\u0646\u060c \u0627\u0644\u062a\u0631\u0627\u062e\u064a\u0635) \u0628\u0645\u0639\u062f\u0644 \u062c\u0632\u0621 \u0645\u0646 \u0627\u062b\u0646\u064a \u0639\u0634\u0631 \u0643\u0644 \u0634\u0647\u0631\u060c \u062d\u062a\u0649 \u0644\u0627 \u064a\u0628\u062f\u0648 \u0623\u064a \u0634\u0647\u0631 \u0623\u0641\u0636\u0644 \u0645\u0645\u0627 \u0647\u0648 \u0639\u0644\u064a\u0647.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 5: \u0627\u062d\u0633\u0628 \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0635\u0627\u0641\u064a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0637\u0631\u062d \u0643\u0644 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0642\u0633\u0645 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a. \u0627\u0642\u0631\u0623 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0645\u0639\u064b\u0627: \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u064a\u062e\u0628\u0631\u0643 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0623\u0633\u0639\u0627\u0631\u0643 \u0645\u0646\u0627\u0633\u0628\u0629\u060c \u0648\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u062a\u062e\u0628\u0631\u0643 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0645\u0637\u0628\u062e \u0648\u0635\u0627\u0644\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u062a\u062d\u062a \u0627\u0644\u0633\u064a\u0637\u0631\u0629\u060c \u0648\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0635\u0627\u0641\u064a \u064a\u062e\u0628\u0631\u0643 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u0628\u0623\u0643\u0645\u0644\u0647 \u0645\u0631\u0628\u062d\u064b\u0627.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0645\u062b\u0627\u0644 1: \u0642\u0627\u0626\u0645\u0629 \u062f\u062e\u0644 \u0634\u0647\u0631\u064a\u0629 \u0644\u0645\u0637\u0639\u0645 \u0625\u064a\u0637\u0627\u0644\u064a \u0635\u063a\u064a\u0631<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0639\u0631\u0636 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0627\u0644\u0628\u0633\u064a\u0637\u0629 \u0643\u0644 \u062a\u0643\u0644\u0641\u0629 \u0643\u062d\u0635\u0629 \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0644\u062a\u0631\u0649 \u0628\u0646\u0638\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0623\u064a\u0646 \u064a\u0630\u0647\u0628 \u0627\u0644\u0645\u0627\u0644. \u0647\u0630\u0627 \u0634\u0647\u0631 \u062a\u0648\u0636\u064a\u062d\u064a \u0644\u0645\u0637\u0639\u0645 \u0625\u064a\u0637\u0627\u0644\u064a (\u062a\u0631\u0627\u062a\u0648\u0631\u064a\u0627) \u064a\u062a\u0633\u0639 \u0644\u064045 \u0634\u062e\u0635\u064b\u0627 \u0641\u064a \u0625\u064a\u0637\u0627\u0644\u064a\u0627\u060c \u062d\u064a\u062b \u064a\u062e\u0636\u0639 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u064e\u0651\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u0637\u0639\u0645 \u0644\u0636\u0631\u064a\u0628\u0629 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 \u0628\u0646\u0633\u0628\u0629 10%.<\/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>\u0627\u0644\u0645\u062d\u0635\u0651\u0644 \u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 (\u0634\u0627\u0645\u0644 \u0636\u0631\u064a\u0628\u0629 10%)<\/td><td>55,000 \u20ac<\/td><td>\u2013<\/td><\/tr><tr><td><strong>\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/strong><\/td><td><strong>50,000 \u20ac<\/strong><\/td><td><strong>100%<\/strong><\/td><\/tr><tr><td>\u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 (\u0645\u0639\u062f\u0651\u0644\u0629 \u0628\u0627\u0644\u0645\u062e\u0632\u0648\u0646)<\/td><td>15,000 \u20ac<\/td><td>30%<\/td><\/tr><tr><td><strong>\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/strong><\/td><td><strong>35,000 \u20ac<\/strong><\/td><td><strong>70%<\/strong><\/td><\/tr><tr><td>\u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0634\u0627\u0645\u0644\u0629 \u0623\u0639\u0628\u0627\u0621 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644<\/td><td>17,500 \u20ac<\/td><td>35%<\/td><\/tr><tr><td><em>\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 (\u0627\u0644\u0637\u0639\u0627\u0645 + \u0627\u0644\u0639\u0645\u0627\u0644\u0629)<\/em><\/td><td><em>32,500 \u20ac<\/em><\/td><td><em>65%<\/em><\/td><\/tr><tr><td>\u0627\u0644\u0625\u064a\u062c\u0627\u0631<\/td><td>5,000 \u20ac<\/td><td>10%<\/td><\/tr><tr><td>\u0627\u0644\u0637\u0627\u0642\u0629 \u0648\u0627\u0644\u0645\u064a\u0627\u0647<\/td><td>2,250 \u20ac<\/td><td>4.5%<\/td><\/tr><tr><td>\u0639\u0645\u0648\u0644\u0627\u062a \u0627\u0644\u0628\u0637\u0627\u0642\u0627\u062a \u0648\u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a<\/td><td>1,250 \u20ac<\/td><td>2.5%<\/td><\/tr><tr><td>\u0627\u0644\u062a\u0633\u0648\u064a\u0642<\/td><td>750 \u20ac<\/td><td>1.5%<\/td><\/tr><tr><td>\u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0641 \u0648\u0627\u0644\u063a\u0633\u064a\u0644 \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629<\/td><td>1,750 \u20ac<\/td><td>3.5%<\/td><\/tr><tr><td>\u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0631\u0627\u062e\u064a\u0635<\/td><td>1,250 \u20ac<\/td><td>2.5%<\/td><\/tr><tr><td>\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0648\u0636<\/td><td>1,500 \u20ac<\/td><td>3%<\/td><\/tr><tr><td>\u0623\u062e\u0631\u0649<\/td><td>750 \u20ac<\/td><td>1.5%<\/td><\/tr><tr><td><strong>\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/strong><\/td><td><strong>3,000 \u20ac<\/strong><\/td><td><strong>6%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0628\u0631\u0632 \u0623\u0645\u0631\u0627\u0646. \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 65%\u060c \u0623\u064a \u0641\u064a \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u0645\u0639\u062a\u0627\u062f\u060c \u0644\u0630\u0627 \u064a\u0633\u062a\u062d\u0642 \u0627\u0644\u0645\u0637\u0628\u062e \u0648\u062c\u062f\u0627\u0648\u0644 \u0627\u0644\u0645\u0646\u0627\u0648\u0628\u0627\u062a \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0623\u0648\u0644\u064b\u0627. \u0648\u0627\u0644\u0641\u062c\u0648\u0629 \u0628\u064a\u0646 \u0647\u0627\u0645\u0634 \u0625\u062c\u0645\u0627\u0644\u064a \u0628\u0646\u0633\u0628\u0629 70% \u0648\u0647\u0627\u0645\u0634 \u0635\u0627\u0641\u064d \u0628\u0646\u0633\u0628\u0629 6% \u0647\u064a 64 \u0646\u0642\u0637\u0629 \u0645\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0648\u0634\u0628\u0647 \u0627\u0644\u062b\u0627\u0628\u062a\u0629\u060c \u0648\u0644\u0647\u0630\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0636\u0639\u064a\u0641 \u0645\u0624\u0644\u0645\u064b\u0627 \u0625\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u062d\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u0645 \u064a\u063a\u064a\u0651\u0631 \u062a\u0639\u062f\u064a\u0644 \u0648\u0627\u062d\u062f \u0647\u0627\u0645\u0634 \u0631\u0628\u062d\u0643\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0643\u0644 \u0646\u0642\u0637\u0629 \u062a\u0648\u0641\u0651\u0631\u0647\u0627 \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u062a\u0630\u0647\u0628 \u0645\u0628\u0627\u0634\u0631\u0629 \u0625\u0644\u0649 \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0635\u0627\u0641\u064a\u060c \u0648\u0643\u0644 \u064a\u0648\u0631\u0648 \u0625\u0636\u0627\u0641\u064a \u0645\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u064a\u0633\u0627\u0648\u064a \u0623\u0643\u062b\u0631 \u0628\u0643\u062b\u064a\u0631 \u0645\u0646 \u0642\u064a\u0645\u062a\u0647\u060c \u0644\u0623\u0646 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0648\u0645\u0639\u0638\u0645 \u0627\u0644\u0623\u062c\u0648\u0631 \u0644\u0627 \u062a\u0631\u062a\u0641\u0639 \u0645\u0639\u0647. \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0637\u0639\u0645 \u0627\u0644\u0633\u0627\u0628\u0642\u060c \u063a\u064a\u0651\u0631 \u0631\u0642\u0645\u064b\u0627 \u0648\u0627\u062d\u062f\u064b\u0627 \u0641\u064a \u0643\u0644 \u0645\u0631\u0629:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645<\/th><th>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a<\/th><th>\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d<\/th><th>\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0635\u0627\u0641\u064a<\/th><\/tr><\/thead><tbody><tr><td>28%<\/td><td>14,000 \u20ac<\/td><td>4,000 \u20ac<\/td><td>8.0%<\/td><\/tr><tr><td>30%<\/td><td>15,000 \u20ac<\/td><td>3,000 \u20ac<\/td><td>6.0%<\/td><\/tr><tr><td>32%<\/td><td>16,000 \u20ac<\/td><td>2,000 \u20ac<\/td><td>4.0%<\/td><\/tr><tr><td>35%<\/td><td>17,500 \u20ac<\/td><td>500 \u20ac<\/td><td>1.0%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0622\u0646 \u062b\u0628\u0651\u062a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0639\u0646\u062f 30%\u060c \u0648\u0627\u0639\u062a\u0628\u0631 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0639\u0627\u0645\u0629 (32,000 \u20ac) \u062b\u0627\u0628\u062a\u0629\u060c \u0648\u0647\u0648 \u0623\u0645\u0631 \u0635\u062d\u064a\u062d \u062a\u0642\u0631\u064a\u0628\u064b\u0627 \u062e\u0644\u0627\u0644 \u0634\u0647\u0631 \u0648\u0627\u062d\u062f:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/th><th>\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a (70%)<\/th><th>\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d<\/th><th>\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0635\u0627\u0641\u064a<\/th><\/tr><\/thead><tbody><tr><td>45,000 \u20ac (\u221210%)<\/td><td>31,500 \u20ac<\/td><td>\u2212500 \u20ac<\/td><td>\u22121.1%<\/td><\/tr><tr><td>50,000 \u20ac<\/td><td>35,000 \u20ac<\/td><td>3,000 \u20ac<\/td><td>6.0%<\/td><\/tr><tr><td>55,000 \u20ac (+10%)<\/td><td>38,500 \u20ac<\/td><td>6,500 \u20ac<\/td><td>11.8%<\/td><\/tr><tr><td>60,000 \u20ac (+20%)<\/td><td>42,000 \u20ac<\/td><td>10,000 \u20ac<\/td><td>16.7%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0646\u0633\u0628\u0629 10% \u064a\u062d\u0648\u0651\u0644 \u0627\u0644\u0631\u0628\u062d \u0625\u0644\u0649 \u062e\u0633\u0627\u0631\u0629\u060c \u0648\u0627\u0631\u062a\u0641\u0627\u0639\u0647\u0627 \u0628\u0646\u0633\u0628\u0629 10% \u064a\u0636\u0627\u0639\u0641\u0647 \u0648\u0623\u0643\u062b\u0631. \u0639\u0645\u0644\u064a\u064b\u0627 \u0633\u062a\u0642\u0644\u0651\u0635 \u0627\u0644\u0645\u0646\u0627\u0648\u0628\u0627\u062a \u0623\u0648 \u062a\u0636\u064a\u0641\u0647\u0627\u060c \u0641\u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u0623\u0631\u062c\u062d \u0623\u0635\u063a\u0631\u060c \u0644\u0643\u0646 \u0627\u0644\u062f\u0631\u0633 \u064a\u0628\u0642\u0649: \u0627\u0645\u0644\u0623 \u0627\u0644\u0635\u0627\u0644\u0629 \u0648\u0627\u0636\u0628\u0637 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0642\u0628\u0644 \u0645\u0644\u0627\u062d\u0642\u0629 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0635\u063a\u064a\u0631\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0645\u062b\u0627\u0644 2: \u0644\u0645\u0627\u0630\u0627 \u064a\u062c\u0628 \u0637\u0631\u062d \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0623\u0648\u0644\u064b\u0627<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u062d\u0633\u0628 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u062f\u0627\u0626\u0645\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u062f\u0648\u0646 \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 \u0627\u0644\u062a\u064a \u062a\u062d\u0635\u0651\u0644\u0647\u0627 \u062a\u0639\u0648\u062f \u0625\u0644\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u0627 \u0625\u0644\u064a\u0643. \u0645\u0642\u0647\u0649-\u0628\u064a\u0633\u062a\u0631\u0648 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u064a\u062d\u0635\u0651\u0644 40,000 \u20ac \u0641\u064a \u0634\u0647\u0631: 26,000 \u20ac \u0645\u0646 \u0627\u0644\u0637\u0639\u0627\u0645 (\u0636\u0631\u064a\u0628\u0629 7%) \u064814,000 \u20ac \u0645\u0646 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a (\u0636\u0631\u064a\u0628\u0629 19%). \u0648\u062a\u0628\u0644\u063a \u062a\u0643\u0627\u0644\u064a\u0641\u0647 33,900 \u20ac (\u0623\u0631\u0642\u0627\u0645 \u062a\u0648\u0636\u064a\u062d\u064a\u0629).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645: 26,000 \u20ac \u00f7 1.07 = 24,299 \u20ac<\/li>\n\n\n\n<li>\u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a: 14,000 \u20ac \u00f7 1.19 = 11,765 \u20ac<\/li>\n\n\n\n<li>\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a: 36,064 \u20ac\u060c \u0623\u064a \u0623\u0646 3,936 \u20ac \u0645\u0646 \u0627\u0644\u0645\u062d\u0635\u0651\u0644 \u0647\u064a \u0636\u0631\u064a\u0628\u0629<\/li>\n\n\n\n<li><strong>\u0635\u062d\u064a\u062d:<\/strong> 36,064 \u20ac \u2212 33,900 \u20ac = 2,164 \u20ac \u0631\u0628\u062d\u064b\u0627\u060c \u0623\u064a \u0647\u0627\u0645\u0634 \u0635\u0627\u0641\u064d \u0628\u0646\u0633\u0628\u0629 <strong>6.0%<\/strong><\/li>\n\n\n\n<li><strong>\u062e\u0637\u0623:<\/strong> 40,000 \u20ac \u2212 33,900 \u20ac = 6,100 \u20ac\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u0628\u062f\u0648 \u0643\u0623\u0646\u0647 15.2%<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0643\u062f\u062e\u0644 \u064a\u062c\u0639\u0644 \u0627\u0644\u0647\u0627\u0645\u0634 \u064a\u0628\u062f\u0648 \u0623\u0643\u0628\u0631 \u0645\u0646 \u062d\u0642\u064a\u0642\u062a\u0647 \u0628\u0645\u0631\u062a\u064a\u0646 \u0648\u0646\u0635\u0641. \u0648\u064a\u0646\u0637\u0628\u0642 \u0627\u0644\u0623\u0645\u0631 \u0646\u0641\u0633\u0647 \u0639\u0644\u0649 \u0643\u0644 \u0637\u0628\u0642: \u0628\u064a\u062a\u0632\u0627 \u0645\u0627\u0631\u063a\u0631\u064a\u062a\u0627 \u0628\u0633\u0639\u0631 10.00 \u20ac \u0641\u064a \u0625\u064a\u0637\u0627\u0644\u064a\u0627 \u062a\u0633\u0627\u0648\u064a 9.09 \u20ac \u0635\u0627\u0641\u064a\u064b\u0627\u060c \u0644\u0630\u0627 \u0645\u0639 \u0645\u0643\u0648\u0646\u0627\u062a \u0628\u062a\u0643\u0644\u0641\u0629 1.64 \u20ac \u064a\u0643\u0648\u0646 \u0647\u0627\u0645\u0634\u0647\u0627 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a 82% \u0644\u0627 84%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0627 \u0646\u0633\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0639\u0644\u0649 \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u0637\u0627\u0639\u0645\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0639\u062a\u0645\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u060c \u0648\u063a\u0627\u0644\u0628\u064b\u0627 \u0639\u0644\u0649 \u0645\u0627 \u062a\u0628\u064a\u0639\u0647 (\u0637\u0639\u0627\u0645 \u0623\u0648 \u0643\u062d\u0648\u0644) \u0648\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0628\u064a\u0639 (\u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0637\u0639\u0645 \u0623\u0648 \u0633\u0641\u0631\u064a). \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0623\u0647\u0645 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0623\u0633\u0648\u0627\u0642:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0627\u0644\u0628\u0644\u062f<\/th><th>\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0637\u0627\u0639\u0645<\/th><th>\u0627\u0646\u062a\u0628\u0647 \u0625\u0644\u0649<\/th><th>\u0627\u0644\u0645\u0635\u062f\u0631<\/th><\/tr><\/thead><tbody><tr><td>\u0625\u064a\u0637\u0627\u0644\u064a\u0627<\/td><td>10%<\/td><td>\u062a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u064e\u0651\u0645\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0637\u0639\u0645<\/td><td><a href=\"https:\/\/www.informazionefiscale.it\/iva-ristorazione-ordini-via-app-aliquota-ridotta-somministrazione-vendita-cibi-bevande\">Informazione Fiscale<\/a><\/td><\/tr><tr><td>\u0623\u0644\u0645\u0627\u0646\u064a\u0627<\/td><td>7% (\u0645\u0646\u0630 1 \u064a\u0646\u0627\u064a\u0631 2026)<\/td><td>\u062a\u0628\u0642\u0649 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0639\u0646\u062f 19%<\/td><td><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\">IHK Frankfurt<\/a><\/td><\/tr><tr><td>\u0647\u0648\u0644\u0646\u062f\u0627<\/td><td>9%<\/td><td>21% \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0643\u062d\u0648\u0644\u064a\u0629<\/td><td><a href=\"https:\/\/www.mkbservicedesk.nl\/188\/btw-tarieven-vrijstellingen.htm\">MKB Servicedesk<\/a><\/td><\/tr><tr><td>\u0627\u0644\u0646\u0631\u0648\u064a\u062c<\/td><td>25% \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0637\u0639\u0645<\/td><td>15% \u0639\u0644\u0649 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0633\u0641\u0631\u064a<\/td><td><a href=\"https:\/\/www.skatteetaten.no\/en\/rettskilder\/type\/kunngjoringer\/mva-pa-omsetning-eller-servering-av-mat--og-drikkevarer\/\">Skatteetaten<\/a><\/td><\/tr><tr><td>\u062a\u0631\u0643\u064a\u0627<\/td><td>10%<\/td><td>20% \u0639\u0644\u0649 \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0643\u062d\u0648\u0644\u064a \u0645\u0646 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629\u060c \u0648\u0639\u0644\u0649 \u0643\u0644 \u0634\u064a\u0621 \u0641\u064a \u0627\u0644\u0628\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u0645\u0627\u0643\u0646 \u0627\u0644\u0645\u0634\u0627\u0628\u0647\u0629<\/td><td><a href=\"https:\/\/www.alomaliye.com\/2024\/05\/08\/yeme-icme-hizmetlerinde-kdv-oran-karmasasina-bir-bakis-2\/\">Alomaliye<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u062e\u0627\u0631\u062c \u0647\u0630\u0647 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u062a\u0628\u0642\u0649 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0646\u0641\u0633\u0647\u0627: \u0627\u0637\u0631\u062d \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0623\u0648 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0646 \u0627\u0644\u0645\u062d\u0635\u0651\u0644 \u0642\u0628\u0644 \u062d\u0633\u0627\u0628 \u0623\u064a \u0647\u0627\u0645\u0634.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u062d\u0633\u0651\u0646 \u0647\u0627\u0645\u0634 \u0631\u0628\u062d \u0636\u064a\u0642\u064b\u0627\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062d\u0633\u0651\u0646 \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0636\u064a\u0642 \u0628\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u0623\u0643\u0628\u0631 \u0623\u0648\u0644\u064b\u0627: \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u062a\u0633\u0639\u064a\u0631\u060c \u062b\u0645 \u0645\u0646\u0627\u0648\u0628\u0627\u062a \u0627\u0644\u0639\u0645\u0627\u0644\u0629\u060c \u062b\u0645 \u062d\u062c\u0645 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0648\u0623\u062e\u064a\u0631\u064b\u0627 \u0641\u0642\u0637 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0635\u063a\u064a\u0631\u0629.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0623\u0639\u062f \u062d\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0623\u0637\u0628\u0627\u0642\u0643 \u0627\u0644\u0623\u0643\u062b\u0631 \u0645\u0628\u064a\u0639\u064b\u0627.<\/strong> \u0627\u0633\u062a\u062e\u062f\u0645 \u0637\u0631\u064a\u0642\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0628\u0642\u060c \u0648\u0623\u0639\u062f \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0628\u0645\u0639\u0627\u062f\u0644\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645. \u0646\u0642\u0637\u062a\u0627\u0646 \u0623\u0642\u0644 \u0641\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u062a\u0639\u0646\u064a\u0627\u0646 \u0646\u0642\u0637\u062a\u064a\u0646 \u0623\u0643\u062b\u0631 \u0641\u064a \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0635\u0627\u0641\u064a.<\/li>\n\n\n\n<li><strong>\u0631\u0627\u062c\u0639 \u0645\u0634\u0631\u0648\u0628\u0627\u062a\u0643.<\/strong> \u0644\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0639\u0627\u062f\u0629\u064b \u0647\u0627\u0645\u0634 \u0625\u062c\u0645\u0627\u0644\u064a \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0637\u0639\u0627\u0645\u061b \u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0643\u0644 \u062d\u0635\u0629 \u0645\u0633\u0639\u0651\u0631\u0629 \u0628\u0645\u0639\u0627\u062f\u0644\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0635\u0628\u0651 (pour cost).<\/li>\n\n\n\n<li><strong>\u0627\u0631\u0628\u0637 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0628\u0639\u062f\u062f \u0627\u0644\u0636\u064a\u0648\u0641 \u0627\u0644\u0645\u062a\u0648\u0642\u0639.<\/strong> \u0642\u0627\u0631\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0628\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0644\u0645\u062f\u0629 \u0634\u0647\u0631\u060c \u0648\u0642\u0644\u0651\u0635 \u0627\u0644\u0645\u0646\u0627\u0648\u0628\u0627\u062a \u0623\u0648 \u0627\u0646\u0642\u0644\u0647\u0627 \u062d\u064a\u062b \u062a\u0643\u0648\u0646 \u0627\u0644\u0646\u0633\u0628\u0629 \u0623\u0633\u0648\u0623.<\/li>\n\n\n\n<li><strong>\u0627\u0631\u0641\u0639 \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629.<\/strong> \u0645\u0642\u0628\u0651\u0644\u0627\u062a \u0623\u0648 \u062d\u0644\u0648\u0649 \u0623\u0648 \u0642\u0647\u0648\u0629 \u062a\u064f\u0636\u0627\u0641 \u0625\u0644\u0649 \u0637\u0627\u0648\u0644\u0629 \u0648\u0627\u062d\u062f\u0629 \u0645\u0646 \u0643\u0644 \u062e\u0645\u0633 \u0637\u0627\u0648\u0644\u0627\u062a \u062a\u0631\u0641\u0639 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u062f\u0648\u0646 \u0623\u0646 \u062a\u0631\u0641\u0639 \u0627\u0644\u0625\u064a\u062c\u0627\u0631.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0644\u0627 \u064a\u0641\u064a\u062f \u0625\u0644\u0627 \u0639\u0646\u062f\u0645\u0627 \u064a\u0631\u0627\u0647 \u0627\u0644\u0636\u064a\u0648\u0641. \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\u0635\u0628\u062d \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u062c\u062f\u064a\u062f \u0638\u0627\u0647\u0631\u064b\u0627 \u0641\u0648\u0631 \u062d\u0641\u0638\u0647\u060c \u0648\u064a\u0645\u0643\u0646 \u0625\u062e\u0641\u0627\u0621 \u0637\u0628\u0642 \u0627\u0631\u062a\u0641\u0639\u062a \u062a\u0643\u0644\u0641\u062a\u0647 \u062d\u062a\u0649 \u062a\u0635\u0644\u062d\u0647\u060c \u0648\u064a\u0637\u0628\u0651\u0642 \u0645\u0633\u0627\u0639\u062f \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0642\u0627\u0626\u0645\u0629 \u0645\u0646 \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0646\u0637\u0644\u0627\u0642\u064b\u0627 \u0645\u0646 \u062a\u0639\u0644\u064a\u0645\u0629 \u0645\u0643\u062a\u0648\u0628\u0629 \u0648\u0627\u062d\u062f\u0629\u060c \u0645\u0639 \u0639\u0631\u0636 \u0643\u0644 \u062a\u063a\u064a\u064a\u0631 \u0644\u062a\u0648\u0627\u0641\u0642 \u0639\u0644\u064a\u0647 \u0628\u0644\u0645\u0633\u0629. \u0648\u0641\u064a \u0627\u0644\u062e\u0637\u0637 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629\u060c \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\u0623\u0643\u062b\u0631 \u0645\u0628\u064a\u0639\u064b\u0627\u060c \u0644\u062a\u0639\u0631\u0641 \u0623\u064a\u0646 \u064a\u0643\u0648\u0646 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0647\u0627\u0645\u0634 \u0623\u0643\u062b\u0631 \u062c\u062f\u0648\u0649.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u062a\u062d\u0642\u0642 \u0645\u0646 \u0647\u0627\u0645\u0634 \u0631\u0628\u062d\u0643 \u0627\u0644\u0641\u0639\u0644\u064a\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u062d\u0642\u0651\u0642 \u0645\u0646 \u0647\u0627\u0645\u0634 \u0631\u0628\u062d\u0643 \u0627\u0644\u0641\u0639\u0644\u064a \u0628\u0645\u0637\u0627\u0628\u0642\u0629 \u0642\u0627\u0626\u0645\u0629 \u062f\u062e\u0644\u0643 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0645\u0639 \u0623\u0631\u0642\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0643 \u0648\u062c\u0631\u062f \u0645\u062e\u0632\u0648\u0646\u0643\u060c \u0648\u0628\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0623\u0633\u0628\u0648\u0639\u064a\u064b\u0627 \u0628\u064a\u0646 \u0625\u063a\u0644\u0627\u0642\u0627\u062a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0634\u0647\u0631.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0637\u0627\u0628\u0642 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0645\u0639 \u0627\u0644\u0628\u0646\u0643.<\/strong> \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0637\u0627\u0628\u0642 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0646\u0638\u0627\u0645 \u0646\u0642\u0627\u0637 \u0627\u0644\u0628\u064a\u0639 \u0645\u0639 \u062a\u0633\u0648\u064a\u0627\u062a \u0627\u0644\u0628\u0637\u0627\u0642\u0627\u062a \u0648\u0625\u064a\u062f\u0627\u0639\u0627\u062a \u0627\u0644\u0646\u0642\u062f \u0628\u0639\u062f \u0637\u0631\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u0629. \u0623\u064a \u0641\u0631\u0642 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0625\u0644\u063a\u0627\u0621\u0627\u062a \u0623\u0648 \u062e\u0635\u0648\u0645\u0627\u062a \u0623\u0648 \u0645\u0634\u0643\u0644\u0627\u062a \u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642.<\/li>\n\n\n\n<li><strong>\u0627\u062c\u0631\u062f \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0641\u064a \u0627\u0644\u064a\u0648\u0645 \u0646\u0641\u0633\u0647 \u0643\u0644 \u0634\u0647\u0631.<\/strong> \u062f\u0648\u0646 \u0645\u062e\u0632\u0648\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u062f\u0629 \u0648\u0622\u062e\u0631\u0647\u0627\u060c \u062a\u0643\u0648\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0645\u062c\u0631\u062f \u062a\u062e\u0645\u064a\u0646.<\/li>\n\n\n\n<li><strong>\u0642\u0627\u0631\u0646 \u0645\u0639 \u0623\u0631\u0642\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0643 \u0627\u0644\u0641\u0635\u0644\u064a\u0629.<\/strong> \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0642\u0627\u0626\u0645\u0629 \u062f\u062e\u0644\u0643 \u0636\u0645\u0646 \u0646\u0642\u0637\u0629 \u0623\u0648 \u0646\u0642\u0637\u062a\u064a\u0646 \u0645\u0646 \u0623\u0631\u0642\u0627\u0645\u0647\u061b \u0648\u0625\u0646 \u0644\u0645 \u062a\u0643\u0646\u060c \u0641\u0627\u0628\u062d\u062b \u0639\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062a\u064a \u0641\u0627\u062a\u062a\u0643 (\u0639\u0627\u062f\u0629\u064b \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0623\u0648 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0623\u0648 \u0623\u0639\u0628\u0627\u0621 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644).<\/li>\n\n\n\n<li><strong>\u062a\u0627\u0628\u0639 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0623\u0633\u0628\u0648\u0639\u064a\u064b\u0627.<\/strong> \u062a\u0648\u0635\u064a <a href=\"https:\/\/www.restaurant365.com\/blog\/what-is-the-average-profit-margin-for-a-restaurant\/\">Restaurant365<\/a> \u0628\u0645\u062a\u0627\u0628\u0639\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0648\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0643\u0644 \u0623\u0633\u0628\u0648\u0639\u060c \u062d\u062a\u0649 \u062a\u0638\u0647\u0631 \u0623\u064a \u0645\u0634\u0643\u0644\u0629 \u0642\u0628\u0644 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0634\u0647\u0631.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629 \u0641\u064a \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0636\u0645\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.<\/strong> \u064a\u0636\u062e\u0651\u0645 \u0630\u0644\u0643 \u0627\u0644\u0647\u0627\u0645\u0634\u060c \u0643\u0645\u0627 \u064a\u0648\u0636\u062d \u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062e\u0644\u0637 \u0628\u064a\u0646 \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0635\u0627\u0641\u064a.<\/strong> \u0647\u0627\u0645\u0634 \u0625\u062c\u0645\u0627\u0644\u064a \u0628\u0646\u0633\u0628\u0629 70% \u0623\u0645\u0631 \u0637\u0628\u064a\u0639\u064a \u0648\u0644\u0627 \u064a\u0642\u0648\u0644 \u0634\u064a\u0626\u064b\u0627 \u0639\u0646 \u062a\u062d\u0642\u064a\u0642\u0643 \u0644\u0644\u0631\u0628\u062d.<\/li>\n\n\n\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\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0639\u062f\u0651\u0644\u0629 \u0628\u0627\u0644\u0645\u062e\u0632\u0648\u0646.<\/strong> \u0634\u062d\u0646\u0629 \u0643\u0628\u064a\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u062a\u0634\u0648\u0651\u0647 \u0627\u0644\u0634\u0647\u0631.<\/li>\n\n\n\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> \u0642\u062f \u062a\u0634\u0643\u0651\u0644 \u0623\u0639\u0628\u0627\u0621 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u062c\u0632\u0621\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\u0627\u061b \u0648\u0625\u0646 \u0623\u063a\u0641\u0644\u062a\u0647\u0627 \u0628\u062f\u062a \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0623\u0631\u062e\u0635 \u0645\u0645\u0627 \u0647\u064a \u0639\u0644\u064a\u0647.<\/li>\n\n\n\n<li><strong>\u0646\u0633\u064a\u0627\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0646\u0642\u062f\u064a\u0629.<\/strong> \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0627\u0644\u062a\u0631\u0627\u062e\u064a\u0635 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0648\u0636 \u062a\u062e\u0635 \u0643\u0644 \u0634\u0647\u0631.<\/li>\n\n\n\n<li><strong>\u062a\u062c\u0627\u0647\u0644 \u0639\u0645\u0644\u0643 \u063a\u064a\u0631 \u0627\u0644\u0645\u062f\u0641\u0648\u0639.<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0647\u0627\u0645\u0634 \u0645\u0648\u062c\u0648\u062f\u064b\u0627 \u0641\u0642\u0637 \u0644\u0623\u0646\u0643 \u062a\u0639\u0645\u0644 70 \u0633\u0627\u0639\u0629 \u062f\u0648\u0646 \u0631\u0627\u062a\u0628\u060c \u0641\u0627\u0644\u0646\u0634\u0627\u0637 \u0623\u0642\u0644 \u0631\u0628\u062d\u064a\u0629 \u0645\u0645\u0627 \u064a\u0628\u062f\u0648.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u0633\u0626\u0644\u0629 \u0634\u0627\u0626\u0639\u0629: \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0641\u064a \u0627\u0644\u0645\u0637\u0639\u0645<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062c\u064a\u062f \u0644\u0644\u0645\u0637\u0639\u0645\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0635\u0627\u0641\u064a \u0627\u0644\u062c\u064a\u062f \u0644\u0644\u0645\u0637\u0639\u0645 \u064a\u0642\u0627\u0631\u0628 5\u201310%\u060c \u0648\u0645\u0639\u0638\u0645 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u062a\u0642\u0639 \u0628\u064a\u0646 3% \u06489%. \u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u063a\u0627\u0644\u0628\u064b\u0627 \u0639\u0646\u062f 3\u20135%\u060c \u0648\u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0633\u0631\u064a\u0639\u0629 \u0648\u0627\u0644\u0628\u0627\u0631\u0627\u062a \u0623\u0639\u0644\u0649 \u0645\u0646 \u0630\u0644\u0643.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0643\u064a\u0641 \u064a\u064f\u062d\u0633\u0628 \u0647\u0627\u0645\u0634 \u0631\u0628\u062d \u0627\u0644\u0645\u0637\u0639\u0645\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0642\u0633\u0645 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u062f\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0636\u0631\u0628 \u0641\u064a 100. \u0631\u0628\u062d \u0642\u062f\u0631\u0647 3,000 \u20ac \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0642\u062f\u0631\u0647 50,000 \u20ac \u064a\u0639\u0646\u064a \u0647\u0627\u0645\u0634\u064b\u0627 \u0628\u0646\u0633\u0628\u0629 6%.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627 \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0644\u0644\u0645\u0637\u0639\u0645\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u060c \u0628\u0639\u062f \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0641\u0642\u0637\u060c \u064a\u0642\u0627\u0631\u0628 60\u201370%. \u0648\u0647\u0630\u0627 \u064a\u0642\u0627\u0628\u0644 \u062a\u0643\u0644\u0641\u0629 \u0637\u0639\u0627\u0645 \u0628\u0646\u0633\u0628\u0629 30\u201340% \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 (Prime cost) \u0648\u0643\u0645 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646\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 \u0625\u0644\u064a\u0647\u0627 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629\u060c \u0648\u064a\u062c\u0628 \u0639\u0627\u062f\u0629\u064b \u0623\u0646 \u062a\u0643\u0648\u0646 \u0628\u064a\u0646 55% \u064865% \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a. \u0648\u0645\u0627 \u0641\u0648\u0642 70% \u064a\u062a\u0631\u0643 \u0627\u0644\u0642\u0644\u064a\u0644 \u062c\u062f\u064b\u0627 \u0644\u0644\u0625\u064a\u062c\u0627\u0631 \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0631\u0628\u062d.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0644\u0645\u0627\u0630\u0627 \u0647\u0648\u0627\u0645\u0634 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0645\u0646\u062e\u0641\u0636\u0629 \u0625\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u062d\u062f\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0647\u0648\u0627\u0645\u0634 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0645\u0646\u062e\u0641\u0636\u0629 \u0644\u0623\u0646 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0648\u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0645\u0639\u064b\u0627 \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u062a\u0633\u062a\u0647\u0644\u0643 \u0623\u0643\u062b\u0631 \u0645\u0646 75% \u0645\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0642\u0628\u0644 \u0627\u0644\u0637\u0627\u0642\u0629 \u0648\u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062a \u0648\u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a. \u0648\u0645\u0639 \u0647\u0627\u0645\u0634 \u0636\u064a\u0642 \u0643\u0647\u0630\u0627\u060c \u0642\u062f \u062a\u0645\u062d\u0648 \u0628\u0636\u0639 \u0646\u0642\u0627\u0637 \u0625\u0636\u0627\u0641\u064a\u0629 \u0641\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0623\u0648 \u0634\u0647\u0631 \u0636\u0639\u064a\u0641 \u0627\u0644\u0631\u0628\u062d \u0628\u0627\u0644\u0643\u0627\u0645\u0644.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u062c\u0639\u0644 \u0623\u0633\u0639\u0627\u0631\u0643 \u062a\u0648\u0627\u0643\u0628 \u0647\u0627\u0645\u0634\u0643<\/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 \u0633\u0639\u0631\u064b\u0627 \u0645\u0627 \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u063a\u064a\u0631\u060c \u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u063a\u064a\u0631 \u0642\u0627\u0626\u0645\u062a\u0643 \u0641\u064a \u0627\u0644\u064a\u0648\u0645 \u0646\u0641\u0633\u0647. \u0623\u0646\u0634\u0626 \u0642\u0627\u0626\u0645\u0629 QR \u0645\u062c\u0627\u0646\u064a\u0629 \u0645\u0639 Elegant Menu\u060c \u0648\u062d\u062f\u0651\u062b \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0643\u0644\u0645\u0627 \u0623\u0639\u062f\u062a \u062d\u0633\u0627\u0628 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u060c \u0648\u0627\u0639\u0631\u0636 \u0645\u0633\u0628\u0628\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0633\u064a\u0629 \u0639\u0644\u0649 \u0643\u0644 \u0637\u0628\u0642.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex 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