{"id":722,"date":"2026-11-09T20:01:49","date_gmt":"2026-11-09T18:01:49","guid":{"rendered":"https:\/\/elegant.menu\/blog\/?p=722"},"modified":"2026-11-09T20:01:51","modified_gmt":"2026-11-09T18:01:51","slug":"tasir-atbaq-qaimat-altaam","status":"publish","type":"post","link":"https:\/\/elegant.menu\/blog\/ar\/tasir-atbaq-qaimat-altaam\/","title":{"rendered":"\u0643\u064a\u0641 \u062a\u0633\u0639\u0651\u0631 \u0623\u0637\u0628\u0627\u0642 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0637\u0639\u0627\u0645: \u0645\u0639\u0627\u062f\u0644\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0645\u0639 \u0623\u0645\u062b\u0644\u0629"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0644\u062a\u062a\u0639\u0644\u0651\u0645 \u0643\u064a\u0641 \u062a\u0633\u0639\u0651\u0631 \u0623\u0637\u0628\u0627\u0642 \u0642\u0627\u0626\u0645\u062a\u0643\u060c \u0627\u0628\u062f\u0623 \u0628\u0645\u0639\u0627\u062f\u0644\u0629 \u0648\u0627\u062d\u062f\u0629: <strong>\u0633\u0639\u0631 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 = \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u0648\u0627\u062d\u062f\u0629 \u00f7 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629<\/strong>. \u0627\u062d\u0633\u0628 \u062a\u0643\u0644\u0641\u0629 \u0643\u0644 \u0645\u0643\u0648\u0651\u0646 \u0641\u064a \u0627\u0644\u0637\u0628\u0642\u060c \u062b\u0645 \u0627\u0642\u0633\u0645\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u064a\u062f \u0623\u0646 \u064a\u0634\u0643\u0651\u0644\u0647\u0627 \u0627\u0644\u0637\u0639\u0627\u0645 \u0645\u0646 \u0627\u0644\u0633\u0639\u0631 (\u0639\u0627\u062f\u0629\u064b 28\u201335%)\u060c \u062b\u0645 \u0623\u0636\u0641 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0642\u0631\u0651\u0628 \u0627\u0644\u0633\u0639\u0631 \u0625\u0644\u0649 \u0631\u0642\u0645 \u0645\u0631\u062a\u0628. \u064a\u0639\u0631\u0636 \u0628\u0627\u0642\u064a \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u0643\u0644 \u062e\u0637\u0648\u0629 \u0645\u0639 \u0623\u0645\u062b\u0644\u0629 \u0645\u062d\u0633\u0648\u0628\u0629 \u0628\u0627\u0644\u064a\u0648\u0631\u0648.<\/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> \u0637\u0628\u0642 \u062a\u0643\u0644\u0651\u0641 \u0645\u0643\u0648\u0646\u0627\u062a\u0647 3.00 \u20ac\u060c \u0628\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0637\u0639\u0627\u0645 \u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0642\u062f\u0631\u0647\u0627 30%\u060c \u064a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0633\u0639\u0631 \u0635\u0627\u0641\u064d \u0642\u062f\u0631\u0647 10.00 \u20ac (3.00 \u20ac \u00f7 0.30). \u0623\u0636\u0641 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0628\u0644\u062f\u0643\u060c \u0645\u062b\u0644 10% \u0641\u064a \u0625\u064a\u0637\u0627\u0644\u064a\u0627\u060c \u0641\u064a\u0635\u0628\u062d \u0627\u0644\u0633\u0639\u0631 11.00 \u20ac \u0641\u064a \u0627\u0644\u0642\u0627\u0626\u0645\u0629. \u0628\u0639\u062f \u0630\u0644\u0643 \u062a\u062d\u0642\u0651\u0642 \u0645\u0646 \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0646\u0642\u062f\u064a\u060c \u0648\u0642\u0627\u0631\u0646 \u0645\u0639 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u0642\u0631\u064a\u0628\u0629\u060c \u0648\u0631\u0627\u062c\u0639 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0643\u0644 \u0628\u0636\u0639\u0629 \u0623\u0634\u0647\u0631.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0627 \u0645\u0639\u0627\u062f\u0644\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0642\u0627\u0626\u0645\u0629\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0646\u0635 \u0645\u0639\u0627\u062f\u0644\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0639\u0644\u0649 \u0623\u0646 \u0633\u0639\u0631 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0642\u0628\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u064a\u0633\u0627\u0648\u064a \u062a\u0643\u0644\u0641\u0629 \u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u0648\u0627\u062d\u062f\u0629 \u0645\u0642\u0633\u0648\u0645\u0629 \u0639\u0644\u0649 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629. \u0648\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0647\u064a \u0627\u0644\u062c\u0632\u0621 \u0645\u0646 \u0633\u0639\u0631 \u0628\u064a\u0639 \u0627\u0644\u0637\u0628\u0642 \u0627\u0644\u0630\u064a \u064a\u064f\u0646\u0641\u0642 \u0639\u0644\u0649 \u0645\u0643\u0648\u0646\u0627\u062a\u0647. \u062a\u0639\u0631\u0651\u0641\u0647\u0627 <a href=\"https:\/\/www.lightspeedhq.com\/uk\/blog\/how-to-calculate-restaurant-food-costs-uk\/\" target=\"_blank\" rel=\"noopener\">Lightspeed<\/a> \u0628\u0623\u0646\u0647\u0627 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a \u0645\u0642\u0633\u0648\u0645\u0629 \u0639\u0644\u0649 \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u0645\u0636\u0631\u0648\u0628\u0629 \u0641\u064a 100\u060c \u0648\u062a\u0639\u0643\u0633\u0647\u0627 \u0644\u0644\u062a\u0633\u0639\u064a\u0631: \u0627\u0642\u0633\u0645 \u062a\u0643\u0644\u0641\u0629 \u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0637\u0628\u0642 \u0639\u0644\u0649 \u0646\u0633\u0628\u062a\u0643 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0641\u062a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0627\u0644\u0633\u0639\u0631.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0645\u0643\u0646\u0643 \u0623\u064a\u0636\u064b\u0627 \u0627\u0644\u062a\u0641\u0643\u064a\u0631 \u0641\u064a\u0647\u0627 \u0643\u0645\u064f\u0639\u0627\u0645\u0650\u0644 \u0636\u0631\u0628. \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 30% \u062a\u0639\u0646\u064a \u0636\u0631\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0628\u0642 \u0641\u064a 3.33\u060c \u0648\u0627\u0644\u0646\u0633\u0628\u0629 25% \u062a\u0639\u0646\u064a \u0627\u0644\u0636\u0631\u0628 \u0641\u064a 4. \u0643\u0644\u0627\u0647\u0645\u0627 \u064a\u0639\u0637\u064a \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0646\u0641\u0633\u0647\u0627\u060c \u0648\u0627\u0644\u0645\u064f\u0639\u0627\u0645\u0650\u0644 \u0623\u0633\u0631\u0639 \u0639\u0646\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0622\u0644\u0629 \u0627\u0644\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0637\u0628\u062e.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 %<\/strong> = \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0628\u0642 \u00f7 \u0633\u0639\u0631 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0635\u0627\u0641\u064a \u00d7 100<\/li>\n\n\n\n<li><strong>\u0633\u0639\u0631 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0635\u0627\u0641\u064a<\/strong> = \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0628\u0642 \u00f7 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0645\u064f\u0639\u0627\u0645\u0650\u0644<\/strong> = 100 \u00f7 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 (30% \u2190 3.33)<\/li>\n\n\n\n<li><strong>\u0633\u0639\u0631 \u0627\u0644\u0642\u0627\u0626\u0645\u0629<\/strong> = \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0635\u0627\u0641\u064a \u00d7 (1 + \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629)\u060c \u062b\u0645 \u0627\u0644\u062a\u0642\u0631\u064a\u0628<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0627 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0623\u0646 \u064a\u0633\u062a\u0647\u062f\u0641\u0647\u0627 \u0627\u0644\u0645\u0637\u0639\u0645\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0633\u062a\u0647\u062f\u0641 \u0645\u0639\u0638\u0645 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u062a\u0643\u0644\u0641\u0629 \u0637\u0639\u0627\u0645 \u062a\u0642\u0627\u0631\u0628 28\u201335% \u0645\u0646 \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0635\u0627\u0641\u064a. \u062a\u0630\u0643\u0631 <a href=\"https:\/\/www.lightspeedhq.com\/uk\/blog\/how-to-calculate-restaurant-food-costs-uk\/\" target=\"_blank\" rel=\"noopener\">Lightspeed<\/a> \u0623\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 \u0647\u0630\u0627 \u0627\u0644\u0646\u0637\u0627\u0642 28\u201335%\u060c \u0648\u062a\u0646\u0642\u0644 <a href=\"https:\/\/resy.com\/join\/resources\/restaurant-menu-pricing\/\" target=\"_blank\" rel=\"noopener\">Resy<\/a> \u0639\u0646 US Foods \u0645\u062a\u0648\u0633\u0637\u064b\u0627 \u0642\u062f\u0631\u0647 28\u201332% \u0644\u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629\u060c \u0648\u062a\u0646\u0642\u0644 <a href=\"https:\/\/online.jwu.edu\/blog\/how-price-restaurant-menu-profitability\/\" target=\"_blank\" rel=\"noopener\">\u062c\u0627\u0645\u0639\u0629 Johnson &amp; Wales<\/a> \u0639\u0646 Restaurant365 \u0646\u0633\u0628\u0629 28\u201335% \u0641\u064a \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u0631\u0627\u0628\u062d\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0646\u0637\u0627\u0642 \u0643\u0646\u0642\u0637\u0629 \u0627\u0646\u0637\u0644\u0627\u0642 \u0644\u0627 \u0643\u0642\u0627\u0639\u062f\u0629. \u0645\u0637\u0639\u0645 \u0627\u0644\u0628\u064a\u062a\u0632\u0627 \u0627\u0644\u0630\u064a \u064a\u0633\u062a\u062e\u062f\u0645 \u062f\u0642\u064a\u0642\u064b\u0627 \u0648\u0637\u0645\u0627\u0637\u0645 \u0631\u062e\u064a\u0635\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0623\u062f\u0646\u0649 \u0645\u0646\u0647\u060c \u0628\u064a\u0646\u0645\u0627 \u064a\u0642\u0628\u0644 \u0645\u0637\u0639\u0645 \u0627\u0644\u0644\u062d\u0648\u0645 \u063a\u0627\u0644\u0628\u064b\u0627 \u0646\u0633\u0628\u0629 \u0623\u0639\u0644\u0649 \u0644\u0623\u0646 \u0634\u0631\u064a\u062d\u0629 \u0644\u062d\u0645 \u0648\u0627\u062d\u062f\u0629 \u062a\u062f\u0631\u0651 \u0646\u0642\u0648\u062f\u064b\u0627 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0628\u064a\u062a\u0632\u0627 \u0648\u0627\u062d\u062f\u0629. \u0627\u0644\u0645\u0647\u0645 \u0623\u0646 \u064a\u062a\u0631\u0643 \u0645\u0632\u064a\u062c \u0642\u0627\u0626\u0645\u062a\u0643 \u0643\u0643\u0644\u060c \u0645\u0639 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0648\u0627\u0644\u0625\u064a\u062c\u0627\u0631\u060c \u0631\u0628\u062d\u064b\u0627.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u0633\u0639\u0651\u0631 \u0623\u0637\u0628\u0627\u0642 \u0642\u0627\u0626\u0645\u062a\u0643 \u0641\u064a 6 \u062e\u0637\u0648\u0627\u062a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0645\u0631 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0637\u0628\u0642 \u0628\u0633\u062a \u062e\u0637\u0648\u0627\u062a: \u0627\u062d\u0633\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0648\u0635\u0641\u0629\u060c \u0648\u0635\u062d\u0651\u062d\u0647\u0627 \u062d\u0633\u0628 \u0627\u0644\u0647\u062f\u0631\u060c \u0648\u0627\u062e\u062a\u0631 \u0646\u0633\u0628\u0629 \u0645\u0633\u062a\u0647\u062f\u0641\u0629\u060c \u0648\u0627\u062d\u0633\u0628 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0635\u0627\u0641\u064a\u060c \u0648\u0623\u0636\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0642\u0631\u0651\u0628 \u0627\u0644\u0633\u0639\u0631\u060c \u062b\u0645 \u062a\u062d\u0642\u0651\u0642 \u0645\u0646 \u0645\u0646\u0637\u0642\u064a\u0629 \u0627\u0644\u0646\u062a\u064a\u062c\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 1: \u0627\u0643\u062a\u0628 \u0628\u0637\u0627\u0642\u0629 \u0648\u0635\u0641\u0629 \u0648\u0627\u062d\u0633\u0628 \u062a\u0643\u0644\u0641\u0629 \u0643\u0644 \u0645\u0643\u0648\u0651\u0646<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0630\u0643\u0631 \u0643\u0644 \u0645\u0643\u0648\u0651\u0646 \u0641\u064a \u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u0648\u0627\u062d\u062f\u0629 \u0645\u0639 \u0648\u0632\u0646\u0647\u060c \u062b\u0645 \u0627\u0636\u0631\u0628\u0647 \u0641\u064a \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0630\u064a \u062a\u062f\u0641\u0639\u0647 \u0641\u0639\u0644\u064b\u0627 \u0644\u0644\u0643\u064a\u0644\u0648 \u0623\u0648 \u0627\u0644\u0644\u062a\u0631 (\u0645\u0646 \u0623\u062d\u062f\u062b \u0641\u0627\u062a\u0648\u0631\u0629 \u0644\u0644\u0645\u0648\u0631\u0651\u062f\u060c \u0644\u0627 \u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0636\u064a). \u0623\u062f\u0631\u062c \u0627\u0644\u0623\u0634\u064a\u0627\u0621 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0623\u064a\u0636\u064b\u0627: \u0627\u0644\u0632\u064a\u062a\u060c \u0648\u0627\u0644\u0632\u064a\u0646\u0629\u060c \u0648\u0627\u0644\u062e\u0628\u0632\u060c \u0648\u0627\u0644\u0635\u0644\u0635\u0627\u062a\u060c \u0648\u0639\u0628\u0648\u0627\u062a \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629. \u0647\u0630\u0627 \u0645\u062b\u0627\u0644 \u0644\u0628\u0637\u0627\u0642\u0629 \u0648\u0635\u0641\u0629 \u0628\u064a\u062a\u0632\u0627 \u0645\u0627\u0631\u063a\u0631\u064a\u062a\u0627 (\u0623\u0633\u0639\u0627\u0631 \u062a\u0648\u0636\u064a\u062d\u064a\u0629):<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0627\u0644\u0645\u0643\u0648\u0651\u0646<\/th><th>\u0627\u0644\u0643\u0645\u064a\u0629<\/th><th>\u0633\u0639\u0631 \u0627\u0644\u0634\u0631\u0627\u0621<\/th><th>\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0644\u0644\u062d\u0635\u0629<\/th><\/tr><\/thead><tbody><tr><td>\u0639\u062c\u064a\u0646\u0629 \u0627\u0644\u0628\u064a\u062a\u0632\u0627<\/td><td>250 \u063a<\/td><td>1.00 \u20ac\/\u0643\u063a<\/td><td>0.25 \u20ac<\/td><\/tr><tr><td>\u0635\u0644\u0635\u0629 \u0627\u0644\u0637\u0645\u0627\u0637\u0645<\/td><td>80 \u063a<\/td><td>2.40 \u20ac\/\u0643\u063a<\/td><td>0.19 \u20ac<\/td><\/tr><tr><td>\u062c\u0628\u0646 \u0645\u0648\u0632\u0627\u0631\u064a\u0644\u0627 \u0641\u064a\u0648\u0631 \u062f\u064a \u0644\u0627\u062a\u0651\u0647<\/td><td>120 \u063a<\/td><td>9.00 \u20ac\/\u0643\u063a<\/td><td>1.08 \u20ac<\/td><\/tr><tr><td>\u0631\u064a\u062d\u0627\u0646 \u0648\u0632\u064a\u062a \u0632\u064a\u062a\u0648\u0646<\/td><td>\u2014<\/td><td>\u2014<\/td><td>0.12 \u20ac<\/td><\/tr><tr><td><strong>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0628\u0642<\/strong><\/td><td><\/td><td><\/td><td><strong>1.64 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 2: \u0635\u062d\u0651\u062d \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u062d\u0633\u0628 \u0627\u0644\u0645\u0631\u062f\u0648\u062f \u0648\u0627\u0644\u0647\u062f\u0631<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0633\u062a\u062e\u062f\u0645 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0642\u0627\u0628\u0644 \u0644\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0646 \u0627\u0644\u0645\u0643\u0648\u0651\u0646\u060c \u0644\u0627 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u0630\u0643\u0648\u0631 \u0641\u064a \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629. \u0625\u0630\u0627 \u0627\u0634\u062a\u0631\u064a\u062a \u0641\u064a\u0644\u064a\u0647 \u0644\u062d\u0645 \u0627\u0644\u0628\u0642\u0631 \u0628\u0633\u0639\u0631 38.00 \u20ac\/\u0643\u063a \u0648\u0643\u0627\u0646 75% \u0641\u0642\u0637 \u0645\u0646\u0647 \u0642\u0627\u0628\u0644\u064b\u0627 \u0644\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u0639\u062f \u0627\u0644\u062a\u0646\u0638\u064a\u0641\u060c \u0641\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0647\u064a 38.00 \u20ac \u00f7 0.75 = 50.67 \u20ac\/\u0643\u063a. \u0639\u0646\u062f\u0647\u0627 \u062a\u0643\u0644\u0651\u0641 \u0634\u0631\u064a\u062d\u0629 \u0648\u0632\u0646\u0647\u0627 180 \u063a \u0645\u0628\u0644\u063a 9.12 \u20ac\u060c \u0644\u0627 6.84 \u20ac \u0643\u0645\u0627 \u064a\u0648\u062d\u064a \u0633\u0639\u0631 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629. \u062a\u062c\u0627\u0648\u0632 \u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0648\u0629 \u0647\u0648 \u0627\u0644\u0633\u0628\u0628 \u0627\u0644\u0623\u0643\u062b\u0631 \u0634\u064a\u0648\u0639\u064b\u0627 \u0644\u0638\u0647\u0648\u0631 \u0637\u0628\u0642 \u0645\u0631\u0628\u062d\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0648\u0631\u0642 \u0648\u0647\u0648 \u0644\u064a\u0633 \u0643\u0630\u0644\u0643.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 3: \u0627\u062e\u062a\u0631 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0637\u0639\u0627\u0645 \u0645\u0633\u062a\u0647\u062f\u0641\u0629<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u062e\u062a\u0631 \u0646\u0633\u0628\u0629 \u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0644\u0643\u0644 \u0641\u0626\u0629 \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0631\u0642\u0645 \u0648\u0627\u062d\u062f \u0644\u0644\u0642\u0627\u0626\u0645\u0629 \u0643\u0644\u0647\u0627. \u0627\u0644\u0623\u0637\u0628\u0627\u0642 \u0645\u0646\u062e\u0641\u0636\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0645\u062b\u0644 \u0627\u0644\u0628\u064a\u062a\u0632\u0627 \u0648\u0627\u0644\u0645\u0639\u0643\u0631\u0648\u0646\u0629 \u0648\u0627\u0644\u0634\u0648\u0631\u0628\u0627\u062a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062d\u0645\u0644 \u0646\u0633\u0628\u0629 \u0623\u062f\u0646\u0649\u060c \u0623\u0645\u0627 \u0627\u0644\u0628\u0631\u0648\u062a\u064a\u0646\u0627\u062a \u0627\u0644\u0641\u0627\u062e\u0631\u0629 \u0641\u062a\u062d\u062a\u0627\u062c \u0639\u0627\u062f\u0629\u064b \u0625\u0644\u0649 \u0646\u0633\u0628\u0629 \u0623\u0639\u0644\u0649 \u0644\u064a\u0628\u0642\u0649 \u0627\u0644\u0633\u0639\u0631 \u0645\u0642\u0628\u0648\u0644\u064b\u0627. \u064a\u0648\u0636\u062d \u0627\u0644\u062c\u062f\u0648\u0644 \u0643\u064a\u0641 \u062a\u063a\u064a\u0651\u0631 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u062a\u0632\u0627 \u0627\u0644\u062a\u064a \u062a\u0643\u0644\u0651\u0641 1.64 \u20ac:<\/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 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629<\/th><th>\u0627\u0644\u0645\u064f\u0639\u0627\u0645\u0650\u0644<\/th><th>\u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0635\u0627\u0641\u064a<\/th><th>\u0627\u0644\u0633\u0639\u0631 \u0634\u0627\u0645\u0644\u064b\u0627 \u0636\u0631\u064a\u0628\u0629 10%<\/th><\/tr><\/thead><tbody><tr><td>25%<\/td><td>4.00<\/td><td>6.56 \u20ac<\/td><td>7.22 \u20ac<\/td><\/tr><tr><td>28%<\/td><td>3.57<\/td><td>5.86 \u20ac<\/td><td>6.44 \u20ac<\/td><\/tr><tr><td>30%<\/td><td>3.33<\/td><td>5.47 \u20ac<\/td><td>6.01 \u20ac<\/td><\/tr><tr><td>35%<\/td><td>2.86<\/td><td>4.69 \u20ac<\/td><td>5.15 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 4: \u0627\u062d\u0633\u0628 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0635\u0627\u0641\u064a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0642\u0633\u0645 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629. \u0644\u0644\u0628\u064a\u062a\u0632\u0627 \u0628\u0646\u0633\u0628\u0629 25%: 1.64 \u20ac \u00f7 0.25 = 6.56 \u20ac \u0635\u0627\u0641\u064a\u064b\u0627. \u0648\u0644\u0637\u0628\u0642 \u0634\u0631\u064a\u062d\u0629 \u0644\u062d\u0645 (9.12 \u20ac \u0644\u0644\u0641\u064a\u0644\u064a\u0647 + 1.40 \u20ac \u0644\u0644\u0623\u0637\u0628\u0627\u0642 \u0627\u0644\u062c\u0627\u0646\u0628\u064a\u0629 + 0.48 \u20ac \u0644\u0644\u0635\u0644\u0635\u0629 = 11.00 \u20ac) \u0628\u0646\u0633\u0628\u0629 35%: 11.00 \u20ac \u00f7 0.35 = 31.43 \u20ac \u0635\u0627\u0641\u064a\u064b\u0627.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 5: \u0623\u0636\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0642\u0631\u0651\u0628 \u0627\u0644\u0633\u0639\u0631 \u0625\u0644\u0649 \u0631\u0642\u0645 \u0645\u0631\u062a\u0628<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0641\u064a \u0623\u0648\u0631\u0648\u0628\u0627 \u062a\u0634\u0645\u0644 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0639\u0631\u0648\u0636\u0629 \u0644\u0644\u0636\u064a\u0648\u0641 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0644\u0630\u0627 \u0627\u0636\u0631\u0628 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0635\u0627\u0641\u064a \u0641\u064a \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0642\u0631\u0651\u0628\u0647 \u0635\u0639\u0648\u062f\u064b\u0627 \u0625\u0644\u0649 \u0631\u0642\u0645 \u0645\u0631\u062a\u0628. \u0627\u0644\u0628\u064a\u062a\u0632\u0627 \u0641\u064a \u0625\u064a\u0637\u0627\u0644\u064a\u0627 (\u0636\u0631\u064a\u0628\u0629 10%): 6.56 \u20ac \u00d7 1.10 = 7.22 \u20ac\u060c \u062a\u064f\u0642\u0631\u064e\u0651\u0628 \u0625\u0644\u0649 <strong>7.50 \u20ac<\/strong>. \u0648\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u0644\u062d\u0645 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 (7% \u0639\u0644\u0649 \u0627\u0644\u0637\u0639\u0627\u0645 \u0645\u0646\u0630 2026): 31.43 \u20ac \u00d7 1.07 = 33.63 \u20ac\u060c \u062a\u064f\u0642\u0631\u064e\u0651\u0628 \u0625\u0644\u0649 <strong>34.00 \u20ac<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u062e\u062a\u0644\u0641 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0645\u0646 \u0628\u0644\u062f \u0625\u0644\u0649 \u0622\u062e\u0631\u060c \u0648\u0623\u062d\u064a\u0627\u0646\u064b\u0627 \u0628\u064a\u0646 \u0627\u0644\u0623\u0643\u0644 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0637\u0639\u0645 \u0648\u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629\u060c \u0644\u0630\u0627 \u062a\u062d\u0642\u0651\u0642 \u0645\u0646 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0639\u0644\u064a\u0643:<\/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\u064e\u0651\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u0637\u0627\u0639\u0645 (<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 \u0627\u0644\u0637\u0639\u0627\u0645 \u0628\u0634\u0643\u0644 \u062f\u0627\u0626\u0645 \u0645\u0646\u0630 1 \u064a\u0646\u0627\u064a\u0631 2026\u060c \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\u064e\u0651\u0645 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0637\u0639\u0645\u060c \u064815% \u0639\u0644\u0649 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0633\u0641\u0631\u064a (<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<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0641\u062e\u0651 \u064a\u062c\u0628 \u062a\u062c\u0646\u0628\u0647: \u0627\u062d\u0633\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u062f\u0627\u0626\u0645\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0633\u0639\u0631 <em>\u062f\u0648\u0646<\/em> \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629. \u064a\u0628\u062f\u0648 1.64 \u20ac \u00f7 7.50 \u20ac \u0643\u0623\u0646\u0647 21.9%\u060c \u0644\u0643\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0647\u0648 1.64 \u20ac \u00f7 6.82 \u20ac (\u0633\u0639\u0631 7.50 \u20ac \u0628\u0639\u062f \u0637\u0631\u062d \u0636\u0631\u064a\u0628\u0629 10%) = 24.0%. \u0648\u0643\u0644\u0645\u0627 \u0627\u0631\u062a\u0641\u0639\u062a \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0643\u0628\u0631 \u0627\u0644\u062e\u0637\u0623.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 6: \u062a\u062d\u0642\u0651\u0642 \u0645\u0646 \u0627\u0644\u0633\u0639\u0631 \u0645\u0642\u0627\u0631\u0646\u0629\u064b \u0628\u0627\u0644\u0633\u0648\u0642 \u0648\u0628\u0647\u0627\u0645\u0634\u0643 \u0627\u0644\u0646\u0642\u062f\u064a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0642\u0628\u0644 \u0637\u0628\u0627\u0639\u0629 \u0627\u0644\u0633\u0639\u0631 \u0623\u0648 \u0646\u0634\u0631\u0647\u060c \u0642\u0627\u0631\u0646\u0647 \u0628\u0623\u0637\u0628\u0627\u0642 \u0645\u0634\u0627\u0628\u0647\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629. \u062a\u0642\u062a\u0631\u062d <a href=\"https:\/\/resy.com\/join\/resources\/restaurant-menu-pricing\/\" target=\"_blank\" rel=\"noopener\">Resy<\/a> \u0645\u0631\u0627\u062c\u0639\u0629 5 \u0625\u0644\u0649 10 \u0645\u0637\u0627\u0639\u0645 \u0645\u0645\u0627\u062b\u0644\u0629 \u0648\u062a\u0633\u062c\u064a\u0644 \u0623\u062f\u0646\u0649 \u0623\u0633\u0639\u0627\u0631\u0647\u0627 \u0648\u0623\u0639\u0644\u0627\u0647\u0627 \u0648\u0645\u062a\u0648\u0633\u0637\u0647\u0627. \u0625\u0630\u0627 \u062c\u0627\u0621 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0646\u0627\u062a\u062c \u0639\u0646 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0623\u0639\u0644\u0649 \u0628\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u0645\u062d\u0644\u064a\u060c \u0641\u0631\u0627\u062c\u0639 \u062d\u062c\u0645 \u0627\u0644\u062d\u0635\u0629 \u0623\u0648 \u0627\u0628\u062d\u062b \u0639\u0646 \u0645\u0643\u0648\u0651\u0646 \u0623\u0631\u062e\u0635 \u0642\u0628\u0644 \u0623\u0646 \u062a\u0642\u0628\u0644 \u0628\u0647\u0627\u0645\u0634 \u0623\u0642\u0644.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0627 \u0646\u0637\u0627\u0642 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0641\u064a \u0642\u0627\u0626\u0645\u062a\u0643\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0627\u062e\u0644 \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u0648\u0627\u062d\u062f \u0645\u0646 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 (\u0627\u0644\u0645\u0642\u0628\u0651\u0644\u0627\u062a\u060c \u0627\u0644\u0623\u0637\u0628\u0627\u0642 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629\u060c \u0627\u0644\u0628\u064a\u062a\u0632\u0627\u060c \u0627\u0644\u062d\u0644\u0648\u064a\u0627\u062a)\u060c \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0633\u0639\u0631 \u0627\u0644\u0637\u0628\u0642 \u0627\u0644\u0623\u063a\u0644\u0649 \u0639\u0627\u062f\u0629\u064b \u0628\u064a\u0646 \u0636\u0639\u0641\u064e\u064a \u0648\u062b\u0644\u0627\u062b\u0629 \u0623\u0636\u0639\u0627\u0641 \u0627\u0644\u0623\u0631\u062e\u0635\u060c \u0645\u0639 \u062e\u0637\u0648\u0627\u062a \u0635\u063a\u064a\u0631\u0629 \u0628\u064a\u0646\u0647\u0645\u0627. \u062a\u0642\u062a\u0631\u062d Cayuga Hospitality\u060c \u0648\u0647\u064a \u0634\u0631\u0643\u0629 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u062a\u0633\u0639\u064a\u0631 \u0641\u0646\u062f\u0642\u064a\u0629\u060c \u0623\u0646 \u064a\u0643\u0648\u0646 \u0623\u0639\u0644\u0649 \u0633\u0639\u0631 \u0641\u064a \u0627\u0644\u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u062a\u064a \u062a\u0636\u0645 \u0633\u062a\u0629 \u0623\u0637\u0628\u0627\u0642 \u0623\u0648 \u0623\u0643\u062b\u0631 \u0636\u0639\u0641 \u0623\u062f\u0646\u0649 \u0633\u0639\u0631 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644\u060c \u0648\u0623\u0646 \u064a\u0628\u0642\u0649 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u062a\u062c\u0627\u0648\u0631\u0629 \u062f\u0648\u0646 20% \u062a\u0642\u0631\u064a\u0628\u064b\u0627\u060c \u062d\u062a\u0649 \u064a\u0634\u0639\u0631 \u0627\u0644\u0636\u064a\u0648\u0641 \u0628\u0627\u0644\u0627\u0631\u062a\u064a\u0627\u062d \u0639\u0646\u062f \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0625\u0644\u0649 \u062e\u064a\u0627\u0631 \u0623\u063a\u0644\u0649 (<a href=\"https:\/\/www.hospitalitynet.org\/opinion\/4096119.html\" target=\"_blank\" rel=\"noopener\">Hospitality Net<\/a>). \u0648\u062a\u062d\u062f\u062f \u0645\u0628\u0627\u062f\u0626 \u0623\u0648\u0645\u0646\u064a\u0633 (Omn\u00e8s)\u060c \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0647\u0646\u062f\u0633\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645\u060c \u0627\u0644\u0633\u0642\u0641: \u0641\u064a \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u0637\u0648\u064a\u0644\u060c \u064a\u062c\u0628 \u0623\u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0623\u0639\u0644\u0649 \u0633\u0639\u0631 2.5 \u0625\u0644\u0649 3 \u0623\u0636\u0639\u0627\u0641 \u0623\u062f\u0646\u0649 \u0633\u0639\u0631\u060c \u0648\u0625\u0644\u0627 \u0635\u0639\u064f\u0628 \u0639\u0644\u0649 \u0627\u0644\u0636\u064a\u0648\u0641 \u062a\u062d\u062f\u064a\u062f \u0645\u0633\u062a\u0648\u0649 \u0623\u0633\u0639\u0627\u0631 \u0645\u0637\u0639\u0645\u0643 (<a href=\"https:\/\/koust.net\/en\/les-principes-d-omnes\/\" target=\"_blank\" rel=\"noopener\">Koust<\/a>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u062b\u0627\u0644: \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0623\u0631\u062e\u0635 \u0628\u064a\u062a\u0632\u0627 \u0644\u062f\u064a\u0643 \u0647\u064a \u0627\u0644\u0645\u0627\u0631\u063a\u0631\u064a\u062a\u0627 \u0628\u0633\u0639\u0631 7.50 \u20ac\u060c \u0641\u0625\u0646 \u0642\u0633\u0645 \u0628\u064a\u062a\u0632\u0627 \u0628\u0623\u0633\u0639\u0627\u0631 7.50 \u20ac \u06488.50 \u20ac \u06489.50 \u20ac \u064811.00 \u20ac \u064812.50 \u20ac \u064814.00 \u20ac \u064816.00 \u20ac \u064a\u0639\u0645\u0644 \u062c\u064a\u062f\u064b\u0627. \u0623\u0639\u0644\u0649 \u0633\u0639\u0631 \u064a\u0633\u0627\u0648\u064a 2.1 \u0636\u0639\u0641 \u0627\u0644\u0623\u062f\u0646\u0649\u060c \u0648\u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0623\u064a \u062e\u0637\u0648\u0629 16%. \u0623\u0645\u0627 \u0628\u064a\u062a\u0632\u0627 \u0628\u0633\u0639\u0631 24 \u20ac \u0641\u064a \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0646\u0641\u0633\u0647\u0627 \u0641\u0633\u062a\u0628\u062f\u0648 \u0641\u064a \u063a\u064a\u0631 \u0645\u0643\u0627\u0646\u0647\u0627\u061b \u0636\u0639\u0647\u0627 \u0641\u064a \u062e\u0627\u0646\u0629 \u0644\u0644\u0623\u0637\u0628\u0627\u0642 \u0627\u0644\u062e\u0627\u0635\u0629 \u0623\u0648 \u0623\u0639\u062f \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u062d\u062c\u0645 \u0627\u0644\u062d\u0635\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0639\u0627\u062f\u062a\u0627\u0646 \u0625\u0636\u0627\u0641\u064a\u062a\u0627\u0646 \u062a\u0633\u0627\u0639\u062f\u0627\u0646: \u0631\u062a\u0651\u0628 \u0627\u0644\u0623\u0637\u0628\u0627\u0642 \u0645\u0646 \u0627\u0644\u0623\u0631\u062e\u0635 \u0625\u0644\u0649 \u0627\u0644\u0623\u063a\u0644\u0649 \u062f\u0627\u062e\u0644 \u0643\u0644 \u0642\u0633\u0645\u060c \u0648\u062a\u062c\u0646\u0651\u0628 \u0625\u0639\u0637\u0627\u0621 \u0643\u0644 \u0627\u0644\u062d\u0644\u0648\u064a\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0642\u0628\u0651\u0644\u0627\u062a \u0627\u0644\u0633\u0639\u0631 \u0646\u0641\u0633\u0647\u060c \u062d\u062a\u0649 \u064a\u062c\u062f \u0627\u0644\u0636\u064a\u0648\u0641 \u0628\u0643\u0644 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a \u0645\u0627 \u064a\u0646\u0627\u0633\u0628\u0647\u0645.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u064a\u0647\u0645\u0627 \u0623\u0647\u0645: \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0623\u0645 \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0646\u0642\u062f\u064a\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0646\u0642\u062f\u064a (\u0647\u0627\u0645\u0634 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629) \u0647\u0648 \u0645\u0627 \u064a\u062f\u0641\u0639 \u0641\u0648\u0627\u062a\u064a\u0631\u0643\u060c \u0644\u0630\u0627 \u0627\u0633\u062a\u062e\u062f\u0645\u0647 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0645\u0644\u0627\u062d\u0642\u0629 \u0623\u062f\u0646\u0649 \u0646\u0633\u0628\u0629. \u0647\u0627\u0645\u0634 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0647\u0648 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0635\u0627\u0641\u064a \u0646\u0627\u0642\u0635 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0628\u0642. \u0641\u064a \u0623\u0645\u062b\u0644\u062a\u0646\u0627:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0627\u0644\u0637\u0628\u0642<\/th><th>\u0633\u0639\u0631 \u0627\u0644\u0642\u0627\u0626\u0645\u0629<\/th><th>\u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0635\u0627\u0641\u064a<\/th><th>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0628\u0642<\/th><th>\u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645<\/th><th>\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0646\u0642\u062f\u064a<\/th><\/tr><\/thead><tbody><tr><td>\u0628\u064a\u062a\u0632\u0627 \u0645\u0627\u0631\u063a\u0631\u064a\u062a\u0627 (\u0625\u064a\u0637\u0627\u0644\u064a\u0627\u060c \u0636\u0631\u064a\u0628\u0629 10%)<\/td><td>7.50 \u20ac<\/td><td>6.82 \u20ac<\/td><td>1.64 \u20ac<\/td><td>24.0%<\/td><td>5.18 \u20ac<\/td><\/tr><tr><td>\u0641\u064a\u0644\u064a\u0647 \u0644\u062d\u0645 \u0627\u0644\u0628\u0642\u0631 (\u0623\u0644\u0645\u0627\u0646\u064a\u0627\u060c \u0636\u0631\u064a\u0628\u0629 7%)<\/td><td>34.00 \u20ac<\/td><td>31.78 \u20ac<\/td><td>11.00 \u20ac<\/td><td>34.6%<\/td><td>20.78 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u0644\u062d\u0645 \u0627\u0644\u0646\u0633\u0628\u0629 \u00ab\u0627\u0644\u0623\u0633\u0648\u0623\u00bb\u060c \u0644\u0643\u0646\u0647\u0627 \u062a\u062f\u0631\u0651 \u0623\u0631\u0628\u0639\u0629 \u0623\u0636\u0639\u0627\u0641 \u0627\u0644\u0646\u0642\u0648\u062f \u0644\u0643\u0644 \u0637\u0628\u0642. \u0644\u0647\u0630\u0627 \u064a\u0636\u0644\u0651\u0644 \u0627\u0639\u062a\u0645\u0627\u062f \u0646\u0633\u0628\u0629 \u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0648\u0627\u062d\u062f\u0629 \u0644\u0643\u0644 \u0627\u0644\u0623\u0637\u0628\u0627\u0642: \u0648\u0627\u0632\u0646 \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0628\u0627\u0642 \u0645\u0646\u062e\u0641\u0636\u0629 \u0627\u0644\u0646\u0633\u0628\u0629 \u0648\u0627\u0644\u0623\u0637\u0628\u0627\u0642 \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u0647\u0627\u0645\u0634\u060c \u0648\u0648\u062c\u0651\u0647 \u0627\u0644\u0636\u064a\u0648\u0641 \u0646\u062d\u0648 \u0627\u0644\u0623\u0637\u0628\u0627\u0642 \u0627\u0644\u0623\u0643\u062b\u0631 \u0631\u0628\u062d\u064b\u0627\u060c \u0645\u062b\u0644\u064b\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0648\u0642\u0639\u0647\u0627 \u0641\u064a \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0648\u0627\u0644\u0635\u0648\u0631.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u062a\u062d\u0642\u0642 \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0641\u0639\u0644\u064a\u0629\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0647\u064a (\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\u060c \u0648\u062a\u064f\u0642\u0627\u0633 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0623\u0633\u0628\u0648\u0639 \u0623\u0648 \u0634\u0647\u0631. \u0642\u0627\u0631\u0646\u0647\u0627 \u0628\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u00ab\u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629\u00bb \u0645\u0646 \u0628\u0637\u0627\u0642\u0627\u062a \u0627\u0644\u0648\u0635\u0641\u0627\u062a\u061b \u0641\u0627\u0644\u0641\u0631\u0642 \u064a\u0643\u0634\u0641 \u0627\u0644\u0647\u062f\u0631\u060c \u0623\u0648 \u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u062c\u062f\u064b\u0627\u060c \u0623\u0648 \u0627\u0631\u062a\u0641\u0627\u0639\u0627\u062a \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u062a\u064a \u0641\u0627\u062a\u062a\u0643\u060c \u0623\u0648 \u0628\u0636\u0627\u0626\u0639 \u0645\u0641\u0642\u0648\u062f\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u062b\u0627\u0644: \u0645\u062e\u0632\u0648\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u062f\u0629 8,000 \u20ac + \u0645\u0634\u062a\u0631\u064a\u0627\u062a 12,500 \u20ac \u2212 \u0645\u062e\u0632\u0648\u0646 \u0622\u062e\u0631 \u0627\u0644\u0645\u062f\u0629 7,700 \u20ac = 12,800 \u20ac \u0645\u0633\u062a\u0647\u0644\u0643\u0629. \u0648\u0628\u0642\u0633\u0645\u062a\u0647\u0627 \u0639\u0644\u0649 40,000 \u20ac \u0645\u0646 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645\u060c \u062a\u0643\u0648\u0646 \u0627\u0644\u0646\u0633\u0628\u0629 32%. \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0628\u0637\u0627\u0642\u0627\u062a \u0648\u0635\u0641\u0627\u062a\u0643 \u062a\u062a\u0648\u0642\u0639 29%\u060c \u0641\u0625\u0646 \u0641\u0631\u0642 \u0627\u0644\u0646\u0642\u0627\u0637 \u0627\u0644\u062b\u0644\u0627\u062b \u064a\u0633\u0627\u0648\u064a 1,200 \u20ac \u0634\u0647\u0631\u064a\u064b\u0627. \u0627\u0628\u062d\u062b \u0639\u0646\u0647 \u0642\u0628\u0644 \u0623\u0646 \u062a\u0631\u0641\u0639 \u0627\u0644\u0623\u0633\u0639\u0627\u0631.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u0645 \u0645\u0631\u0629 \u064a\u062c\u0628 \u062a\u062d\u062f\u064a\u062b \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0642\u0627\u0626\u0645\u0629\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0623\u0639\u062f \u062d\u0633\u0627\u0628 \u062a\u0643\u0627\u0644\u064a\u0641 \u0642\u0627\u0626\u0645\u062a\u0643 \u0643\u0644\u0645\u0627 \u062a\u063a\u064a\u0651\u0631 \u0633\u0639\u0631 \u0645\u0648\u0631\u0651\u062f \u0631\u0626\u064a\u0633\u064a\u060c \u0648\u0631\u0627\u062c\u0639 \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0643\u0644 \u0628\u0636\u0639\u0629 \u0623\u0634\u0647\u0631 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644. \u062a\u0634\u064a\u0631 <a href=\"https:\/\/resy.com\/join\/resources\/restaurant-menu-pricing\/\" target=\"_blank\" rel=\"noopener\">Resy<\/a> \u0625\u0644\u0649 \u0623\u0646 \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 (National Restaurant Association) \u062a\u0648\u0635\u064a \u0628\u0632\u064a\u0627\u062f\u0627\u062a \u0635\u063a\u064a\u0631\u0629 \u0648\u0645\u062a\u0643\u0631\u0631\u0629\u060c \u0645\u062b\u0644 \u0639\u062f\u0629 \u0632\u064a\u0627\u062f\u0627\u062a \u0628\u0646\u0633\u0628\u0629 3% \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0642\u0641\u0632\u0629 \u0648\u0627\u062d\u062f\u0629 \u0628\u0646\u0633\u0628\u0629 15% \u0641\u064a \u0627\u0644\u0633\u0646\u0629. \u0627\u0644\u0632\u064a\u0627\u062f\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0623\u062e\u0641 \u0639\u0644\u0649 \u0627\u0644\u0636\u064a\u0648\u0641 \u0627\u0644\u062f\u0627\u0626\u0645\u064a\u0646\u060c \u0648\u062a\u0645\u0646\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0645\u0646 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0639\u0627\u0626\u0642 \u0627\u0644\u0639\u0645\u0644\u064a \u0647\u0648 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0637\u0628\u0627\u0639\u0629. \u0645\u0639 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0637\u0628\u0648\u0639\u0629\u060c \u0643\u0644 \u062a\u063a\u064a\u064a\u0631 \u064a\u0643\u0644\u0651\u0641 \u0645\u0627\u0644\u064b\u0627\u060c \u0641\u064a\u0624\u062c\u0644\u0647 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0637\u0627\u0639\u0645. \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0628\u0640 QR \u062a\u0632\u064a\u0644 \u0647\u0630\u0627 \u0627\u0644\u0639\u0627\u0626\u0642: \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 \u0641\u0648\u0631\u064b\u0627 \u0643\u0644 \u0636\u064a\u0641 \u064a\u0645\u0633\u062d \u0627\u0644\u0631\u0645\u0632\u060c \u062f\u0648\u0646 \u0623\u064a \u0625\u0639\u0627\u062f\u0629 \u0637\u0628\u0627\u0639\u0629. \u0648\u064a\u0645\u0643\u0646\u0643 \u0623\u064a\u0636\u064b\u0627 \u0625\u062e\u0641\u0627\u0621 \u0637\u0628\u0642 \u0639\u0646\u062f\u0645\u0627 \u064a\u0635\u0628\u062d \u0623\u062d\u062f \u0645\u0643\u0648\u0646\u0627\u062a\u0647 \u0628\u0627\u0647\u0638\u064b\u0627 \u062c\u062f\u064b\u0627 \u0623\u0648 \u064a\u0646\u0641\u062f\u060c \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 \u0641\u0639\u0644\u064b\u0627. \u0648\u062a\u0634\u0645\u0644 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0645\u062c\u0627\u0646\u064a\u0629 6 \u0641\u0626\u0627\u062a \u0628\u064015 \u0637\u0628\u0642\u064b\u0627 \u0641\u064a \u0643\u0644 \u0645\u0646\u0647\u0627.<\/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 \u0645\u0637\u0639\u0645 \u0628\u0640 QR \u0639\u0644\u0649 \u0647\u0627\u062a\u0641\u060c \u0628\u0623\u0633\u0639\u0627\u0631 \u064a\u0645\u0643\u0646 \u062a\u062d\u062f\u064a\u062b\u0647\u0627 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a\" class=\"wp-image-13\" style=\"max-width:320px\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629 \u0641\u064a \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u064a\u062c\u0628 \u062a\u062c\u0646\u0628\u0647\u0627<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0646\u062a\u062c \u0645\u0639\u0638\u0645 \u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0639\u0646 \u062d\u0633\u0627\u0628 \u062c\u0632\u0621 \u0641\u0642\u0637 \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0628\u0642 \u0623\u0648 \u0646\u0633\u064a\u0627\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u062f\u0648\u0646 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0645\u0631\u062f\u0648\u062f.<\/strong> \u0627\u0644\u062a\u0634\u0630\u064a\u0628 \u0648\u0627\u0644\u0639\u0638\u0645 \u0648\u0627\u0644\u0642\u0634\u0631 \u0648\u0641\u0627\u0642\u062f \u0627\u0644\u0637\u0647\u064a \u0643\u0644\u0647\u0627 \u062a\u0631\u0641\u0639 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062d\u0633\u0627\u0628 \u0639\u0644\u0649 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0634\u0627\u0645\u0644 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/strong> \u064a\u062c\u0639\u0644 \u0630\u0644\u0643 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u062a\u0628\u062f\u0648 \u0623\u0641\u0636\u0644 \u0628\u0645\u0642\u062f\u0627\u0631 \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/li>\n\n\n\n<li><strong>\u0646\u0633\u064a\u0627\u0646 \u0627\u0644\u0625\u0636\u0627\u0641\u0627\u062a.<\/strong> \u0627\u0644\u062e\u0628\u0632 \u0627\u0644\u0645\u062c\u0627\u0646\u064a \u0648\u0627\u0644\u0635\u0644\u0635\u0627\u062a \u0648\u0627\u0644\u0632\u064a\u0646\u0629 \u0648\u0639\u0644\u0628 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u062c\u0632\u0621 \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0628\u0642.<\/li>\n\n\n\n<li><strong>\u0646\u0633\u0628\u0629 \u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0648\u0627\u062d\u062f\u0629 \u0644\u0643\u0644 \u0634\u064a\u0621.<\/strong> \u0627\u062d\u0643\u0645 \u0639\u0644\u0649 \u0643\u0644 \u0637\u0628\u0642 \u0628\u0646\u0633\u0628\u062a\u0647 \u0648\u0628\u0647\u0627\u0645\u0634\u0647 \u0627\u0644\u0646\u0642\u062f\u064a \u0645\u0639\u064b\u0627.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0648\u0639\u062f\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629.<\/strong> \u062a\u0635\u0628\u062d \u0628\u0637\u0627\u0642\u0627\u062a \u0627\u0644\u0648\u0635\u0641\u0627\u062a \u0642\u062f\u064a\u0645\u0629 \u0628\u0645\u062c\u0631\u062f \u062a\u063a\u064a\u0651\u0631 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0648\u0631\u0651\u062f\u064a\u0646.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0648\u0627\u0636\u062d\u0629 \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0636\u064a\u0648\u0641 \u0623\u064a\u0636\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u062b\u0642\u0629 \u0628\u0623\u0633\u0639\u0627\u0631\u0643. \u0648\u0639\u0631\u0636 \u0645\u0633\u0628\u0628\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0633\u064a\u0629 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u062c\u0632\u0621 \u0645\u0646 \u0630\u0644\u0643\u060c \u0648\u0625\u0630\u0627 \u0643\u0627\u0646 \u0643\u062b\u064a\u0631 \u0645\u0646 \u0636\u064a\u0648\u0641\u0643 \u0633\u064a\u0627\u062d\u064b\u0627\u060c \u0641\u0625\u0646 \u0642\u0627\u0626\u0645\u0629 \u0628\u0639\u062f\u0629 \u0644\u063a\u0627\u062a \u062a\u0642\u0644\u0651\u0644 \u0627\u062d\u062a\u0645\u0627\u0644 \u062a\u062c\u0627\u0648\u0632\u0647\u0645 \u0623\u0637\u0628\u0627\u0642\u064b\u0627 \u0644\u0627 \u064a\u0633\u062a\u0637\u064a\u0639\u0648\u0646 \u0642\u0631\u0627\u0621\u062a\u0647\u0627.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u0633\u0626\u0644\u0629 \u0634\u0627\u0626\u0639\u0629: \u062a\u0633\u0639\u064a\u0631 \u0623\u0637\u0628\u0627\u0642 \u0627\u0644\u0642\u0627\u0626\u0645\u0629<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u0643\u064a\u0641 \u0623\u0633\u0639\u0651\u0631 \u0637\u0628\u0642\u064b\u0627 \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0645\u0637\u0639\u0645\u064a\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629: \u0633\u0639\u0631 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 = \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0628\u0642 \u00f7 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629. \u062a\u0643\u0644\u0641\u0629 \u0637\u0628\u0642 \u0642\u062f\u0631\u0647\u0627 4.00 \u20ac \u0628\u0646\u0633\u0628\u0629 \u0645\u0633\u062a\u0647\u062f\u0641\u0629 30% \u062a\u0639\u0637\u064a 13.33 \u20ac \u0635\u0627\u0641\u064a\u064b\u0627\u061b \u0623\u0636\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0642\u0631\u0651\u0628 \u0627\u0644\u0633\u0639\u0631 \u0625\u0644\u0649 \u0631\u0642\u0645 \u0645\u0631\u062a\u0628\u060c \u0648\u0642\u0627\u0631\u0646\u0647 \u0628\u0623\u0637\u0628\u0627\u0642 \u0645\u0634\u0627\u0628\u0647\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u064f\u062d\u0633\u0628 \u062a\u0643\u0644\u0641\u0629 \u0637\u0628\u0642 \u0627\u0644\u0637\u0639\u0627\u0645\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0632\u0650\u0646 \u0643\u0644 \u0645\u0643\u0648\u0651\u0646 \u0641\u064a \u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u0648\u0627\u062d\u062f\u0629\u060c \u0648\u0627\u0636\u0631\u0628 \u0643\u0644\u064b\u0651\u0627 \u0645\u0646\u0647\u0627 \u0641\u064a \u0645\u0627 \u062a\u062f\u0641\u0639\u0647 \u0644\u0644\u0643\u064a\u0644\u0648 \u0623\u0648 \u0627\u0644\u0644\u062a\u0631 \u0628\u0639\u062f \u0627\u0644\u062a\u0634\u0630\u064a\u0628 \u0648\u0641\u0627\u0642\u062f \u0627\u0644\u0637\u0647\u064a\u060c \u0648\u0623\u0636\u0641 \u0627\u0644\u0625\u0636\u0627\u0641\u0627\u062a \u0645\u062b\u0644 \u0627\u0644\u0632\u064a\u062a \u0648\u0627\u0644\u0632\u064a\u0646\u0629 \u0648\u0627\u0644\u062e\u0628\u0632. \u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0647\u0648 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0628\u0642.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062c\u064a\u062f\u0629 \u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0634\u0627\u0626\u0639 \u064a\u0642\u0627\u0631\u0628 28\u201335% \u0645\u0646 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0635\u0627\u0641\u064a\u060c \u0645\u0639 \u0646\u0633\u0628 \u0623\u062f\u0646\u0649 \u0644\u0644\u0628\u064a\u062a\u0632\u0627 \u0648\u0627\u0644\u0645\u0639\u0643\u0631\u0648\u0646\u0629 \u0648\u0646\u0633\u0628 \u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0648\u0645 \u0648\u0627\u0644\u0623\u0633\u0645\u0627\u0643 \u0627\u0644\u0641\u0627\u062e\u0631\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627 \u0646\u0637\u0627\u0642 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0641\u064a \u0642\u0627\u0626\u0645\u062a\u064a\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0627\u062e\u0644 \u0643\u0644 \u0642\u0633\u0645\u060c \u0627\u062c\u0639\u0644 \u0623\u0639\u0644\u0649 \u0633\u0639\u0631 \u0628\u064a\u0646 \u0636\u0639\u0641\u064e\u064a \u0648\u062b\u0644\u0627\u062b\u0629 \u0623\u0636\u0639\u0627\u0641 \u0623\u062f\u0646\u0649 \u0633\u0639\u0631 \u062a\u0642\u0631\u064a\u0628\u064b\u0627\u060c \u0645\u0639 \u062e\u0637\u0648\u0627\u062a \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0646\u062d\u0648 20% \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0628\u0627\u0642 \u0627\u0644\u0645\u062a\u062c\u0627\u0648\u0631\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0647\u0644 \u0623\u062d\u0633\u0628 \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 \u062f\u0648\u0646\u0647\u0627\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0648\u0646\u0647\u0627 \u062f\u0627\u0626\u0645\u064b\u0627\u060c \u0644\u0623\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u0630\u0647\u0628 \u0625\u0644\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u0627 \u0625\u0644\u064a\u0643. \u0627\u062d\u0633\u0628 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0635\u0627\u0641\u064a \u0623\u0648\u0644\u064b\u0627\u060c \u062b\u0645 \u0623\u0636\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0633\u0639\u0631 \u0627\u0644\u0642\u0627\u0626\u0645\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0643\u064a\u0641 \u0623\u0633\u0639\u0651\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0646\u0641\u0633\u0647\u0627 \u0645\u0639 \u0646\u0633\u0628\u0629 \u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a\u060c \u062a\u0643\u0648\u0646 \u0639\u0627\u062f\u0629\u064b \u0623\u0642\u0644\u060c \u0648\u062a\u0630\u0643\u0651\u0631 \u0623\u0646 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u062a\u062e\u0636\u0639 \u063a\u0627\u0644\u0628\u064b\u0627 \u0644\u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0645\u062e\u062a\u0644\u0641\u0629 \u0639\u0646 \u0627\u0644\u0637\u0639\u0627\u0645.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0643\u0645 \u0645\u0631\u0629 \u064a\u062c\u0628 \u0623\u0646 \u0623\u063a\u064a\u0651\u0631 \u0623\u0633\u0639\u0627\u0631 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