Table Of Contentﺓﺯـﻏ-ﺔﻴﻤﻼﺴﻹﺍ ﺔــﻌﻤﺎﺠﻟﺍ
ﺎــﻴﻠﻌﻟﺍ ﺕﺎــﺴﺍﺭﺩﻟﺍ ﺓﺩﺎﻤﻋ
ﺓﺭﺎـــﺠﺘﻟﺍ ﺔــــــﻴﻠﻜ
لﻴﻭـــﻤﺘﻟﺍﻭ ﺔﺒﺴﺎﺤﻤﻟﺍ ﻡﺴﻗ
ABC
( ) ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻕﻴﺒﻁﺘﻟ ﺡﺭﺘﻘﻤ ﺭﺎﻁﺇ
ﺔﻴﻨﻴﻁﺴﻠﻔﻟﺍ ﺕﺎﻌﻤﺎﺠﻟﺍ ﻲﻓ
(ﺓﺯﻏ ﻉﺎﻁﻘﺒ ﺔﻴﻤﻼﺴﻹﺍ ﺔﻌﻤﺎﺠﻟﺍ ﻰﻠﻋ ﺔﻴﻘﻴﺒﻁﺘ ﺔﺴﺍﺭﺩ)
A Suggested Framework for Implementation the Activity Based
Costing (ABC) in Palestinian Universities
An Applied study
"Islamic university- Gaza"
ﺙـﺤﺎﺒﻟﺍ ﺩﺍﺩــﻋﺇ
ﺱﺩﻋ ﻱﺩﺠﻤ ﺡﻼﺼ
ﺭﻭـﺘﻜﺩﻟﺍ ﻑﺍﺭـﺸﺇ
ﺱﻠﺤ ﷲﺍ ﺩﺒﻋ ﻡﻟﺎﺴ
لﻴﻭﻤﺘﻟﺍﻭ ﺔﺒﺴﺎﺤﻤﻟﺍ ﻲﻓ ﺭﻴﺘﺴﺠﺎﻤﻟﺍ ﺔﺠﺭﺩ ﻰﻠﻋ لﻭﺼﺤﻟﺍ ﺕﺎﺒﻠﻁﺘﻤﻟ ﻻﺎﻤﻜﺘﺴﺍ ﺔﻟﺎﺴﺭﻟﺍ ﻩﺫﻫ ﺕﻤﺩﻗ
ﺓﺯﻐﺒ ﺔﻴﻤﻼﺴﻹﺍ ﺔﻌﻤﺎﺠﻟﺎﺒ ﺓﺭﺎﺠﺘﻟﺍ ﺔﻴﻠﻜ ﻥﻤ
1428 2007
ـﻫ -ﻡ
ﻡﻴﺤﺭﻟﺍ ﻥﻤﺤﺭﻟﺍ ﷲﺍ ﻡﺴﺒ
ﻲ ﻠﹶﻋ ﺕﹶ ﻤ ﻌ ﻨﹾﺃَ ﻲﺘِﻟﱠﺍ ﻙﺘﹶﻤﻌ ِﻨ ﺭﻜﹸ ﺸﹾ ﺃَ ﻥ ﺃَ ﻲﻨِﻋ ﺯِ ﻭ ﺃَ ﺏ ﺭ "
"ﻩﺎــﻀﺭ ﺘﹶ ﺎﹰﺤﻟِﺎﺼ لَ ﻤﻋ ﺃَ ﻥ ﺃَﻭ ﻱ ﺩ ـﻟِﺍﻭ ﻰﻠﹶﻋ ﻭ
15
( :ﻑﺎﻘﺤﻷﺍ ﺓﺭﻭﺴ)
أ
ﺙﺤﺒﻟﺍ ﺹﺨﻠﻤ
ﻰـﻠﻋ ﻲـﻨﺒﻤﻟﺍ ﻑﻴﻟﺎـﻜﺘﻟﺍ ﻡﺎـﻅﻨ ﻕـﻴﺒﻁﺘﻟ ﻲﺒﺴﺎﺤﻤ ﺭﺎﻁﺇ ﺡﺍﺭﺘﻗﺍ ﻰﻟﺇ ﺔﺴﺍﺭﺩﻟﺍ ﻩﺫﻫ ﺕﻓﺩﻫ
(ABC)
ﺱﺎـﻴﻗ ﺔﻴﻋﻭـﻀﻭﻤﻭ ﺔـﻗﺩ ﻰﻠﻋ ﻩﺭﻴﺜﺄﺘ ﻯﺩﻤ ﺩﻴﺩﺤﺘﻭ ،ﺔﻴﻨﻴﻁﺴﻠﻔﻟﺍ ﺕﺎﻌﻤﺎﺠﻟﺍ ﻲﻓ ﺔﻁﺸﻨﻷﺍ
.ﺔﺤﺎﺘﻤﻟﺍ ﺩﺭﺍﻭﻤﻟﺍ ﻰﻠﻋ ﺔﺒﺎﻗﺭﻟﺍﻭ ،ﺔﻴﺭﺍﺩﻹﺍ ﺕﺍﺭﺍﺭﻘﻟﺍ ﺫﺎﺨﺘﺍﻭ ،ﻑﻴﻟﺎﻜﺘﻟﺍ
ﻲـﻓ ﻕـﺒﻁﻤﻟﺍ ﻲﻟﺎﺤﻟﺍ ﻲﺒﺴﺎﺤﻤﻟﺍ ﻡﺎﻅﻨﻟﺍ لﻴﻠﺤﺘﻭ ﻑﺼﻭﺒ ﺙﺤﺎﺒﻟﺍ ﻡﺎﻗ ﻑﺍﺩﻫﻷﺍ ﻩﺫﻫ ﻕﻴﻘﺤﺘﻟﻭ
ﺕﻼﺒﺎـﻘﻤﻟﺍ ﻰـﻠﻋ ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻕﻴﺒﻁﺘ ﻲﻓ ﺩﺎﻤﺘﻋﻻﺍ ﻡﺘ ﻭ . ﺔﻴﻤﻼﺴﻹﺍ ﺔﻌﻤﺎﺠﻟﺍ
لـﻴﻠﺤﺘﻟﺍ ﻲﻓ ﺔﻤﻫﺎﺴﻤﻠﻟ ﺔﻴﻭﻨﺎﺜﻟﺍ ﺕﺎﻨﺎﻴﺒﻟﺍ ﻊﻤﺠ ﻰﻟﺇ ﺔﻓﺎﻀﻹﺎﺒ ﺔﻴﻤﻴﺩﺎﻜﻷﺍ ﺕﺍﺩﺤﻭﻟﺍ ﺀﺍﺭﺩﻤ ﻊﻤ ﺔﻴﺼﺨﺸﻟﺍ
ﻕـﻴﺒﻁﺘﻟ ، ﺔـﻤﺌﻼﻤﻟﺍ ﻑﻴﻟﺎ ـﻜﺘﻟﺍ ﺕﺎﺒﺒﺴﻤ ﺭﺎﻴﺘﺨ ﺍﻭ ،ﺔﻔﻠﻜﺘﻟﺍ ﺕﺎﻌﻤﺠﻤ ﻰﻠﻋ ﺎﻬﻤﻴﺴﻘﺘﻭ ،ﺔﻁﺸﻨﻸﻟ ﻡﻴﻠﺴﻟﺍ
.ﺓﺯﻐﺒ ﻉﺎﻁﻘﺒ ﺔﻴﻤﻼﺴﻹﺍ ﺔﻌﻤﺎﺠﻟﺍ ﻰﻠﻋ ﺡﺭﺘﻘﻤﻟﺍ ﺭﺎﻁﻹﺍ
ﻑﻼﺘﺨﺎﺒ ﺓﺩﻤﺘﻌﻤﻟﺍ ﺔﻋﺎﺴﻟﺍ ﺔﻔﻠﻜﺘﻭ ﺔﻴﻠﺼﻔﻟﺍ ﺏﻟﺎﻁﻟﺍ ﺔﻔﻠﻜ ﺘ ﻥﻤ لﻜ ﻑﻼﺘﺨﺍ ﺞﺌﺎﺘﻨﻟﺍ ﺕﺭﻬﻅﺃ ﺩﻗﻭ
ﺔﻴﻋﻭﻀﻭﻤ ﻰﻟﺇ ﺭﻴﺸﻴ ﺎﻤ ﻭﻫﻭ ، ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﺏﻠﻁ ﻟﺍ ﻲﻓ ﺎﻬﻨﻴﺒ ﺎﻤﻴﻓ ﺕﻭﺎﻔﺘﻟﺍ ﺏﺒﺴﺒ ﻲﻤﻠﻌﻟﺍ ﺹﺼﺨﺘﻟﺍ
ABC
ﻡﺎﺴﻗﻷﺍﻭ ﺕﺎﻴﻠﻜﻟﺍ ﻥﻴﺒ ﺔﻟﺩﺎﺒﺘﻤﻟﺍ ﺔﻁﺸﻨﻷﺍ ﺔﻔﻠﻜﺘ ﺱﻴﻘﻴ ﻙﻟﺫﻜﻭ ، ﻑﻴﻟﺎﻜﺘﻟﺍ ﺱﺎﻴﻗ ﻲﻓ ( ) ﻡﺎﻅﻨ ﺔﻗﺩﻭ
ﻲﻓ ﻪﻴﻠﻋ ﺩﺎﻤﺘﻋﻻﺍ ﻥﻤ ﻥﻜﻤﻴ ﺎﻤﺒ ﺔﺤﺎﺘﻤﻟﺍ ﺩﺭﺍﻭﻤﻟﺍ لﻼﻐﺘﺴﺍ ﻲﻓ ﺓﺀﺎﻔﻜﻟﺍ ﻡﺩﻋ ﻥﻁﺍﻭﻤ ﺩ ﺩﺤﻴﻭ ،ﺔﻴﻤﻴﺩﺎﻜﻷﺍ
.ﺔﺒﺎﻗﺭﻟﺍ ﺓﺀﺎﻔﻜﻭ ﺔﻴﻟﺎﻌﻓ ﺓﺩﺎﻴﺯﻭ ﺔﻤﻴﻠﺴﻟﺍ ﺔﻴﺭﺍﺩﻹﺍ ﺕﺍﺭﺍﺭﻘﻟﺍ ﺫﺎﺨﺘﺍ
ب
ABSTRACT
This study aims at building a proposal for an accounting model to apply the
Activity-Based Costing system (ABC) in the Palestinian Universities, to determine its
impact on the accuracy and the objectivity of the cost measurements, taking
administrative decisions and control of the available resources.
In order to achieve the above goals and objectives, the researcher has studied,
described and analyzed the current accounting system applied in the Islamic University.
The researcher mechanism in doing so depended on conducting a personal interviews with
the academic units supervisors, in addition to the collection of the necessary primary data.
The researcher also, divided the activities to its cost pools and the selection of the cost
drivers for the relevant costs.
The outcome of the study revealed that there is a variance in the student term costs
and the credit hour costs in the variance specialized subjects due to the variety in the
demand on the activities. Hence, this proves the accuracy and the objectivity of the
Activity-Based Costing system (ABC) in the measurement of the unit cost. It also, proved
the correctness of the measurement of the reciprocal activities among the different
academic divisions and variance colleges. The ABC proved to be able to determine the
areas of un-proficiency in the use of the available resources. Therefore, the ABC system
proves to be reliable in making the most accurate administrative decisions and increasing
the control efficiency.
ت
ﺭــــﻴﺩﻘﺘﻭ ﺭـــﻜﺸ
ﻪـﻟﺁ ﻰـﻠﻋﻭ ﺩـﻤﺤﻤ ﺎﻨﺩﻴﺴ ﻥﻴﻠﺴﺭﻤﻟﺍ ﻑﺭﺸﺃ ﻰﻠﻋ ﻡﻼﺴﻟﺍﻭ ﺓﻼﺼﻟﺍﻭ ﻥﻴﻤﻟﺎﻌﻟﺍ ﺏﺭ ﷲ ﺩﻤﺤﻟﺍ
:ﺩﻌﺒ ﺎﻤﺃ ﻥﻴﺩﻟﺍ ﻡﻭﻴ ﻰﻟﺇ ﻩﺍﺩﻬﺒ ﻯﺩﺘﻫﺍ ﻥﻤﻭ ﻪﺒﺤﺼﻭ
ﻥﺃ ﻪﻟﺄـﺴﺃ ﻱﺫـﻟﺍ لﻤﻌﻟﺍ ﺍﺫﻫ ﺯﺎﺠﻨﻻ ﺔﻓﺭﻌﻤﻟﺍ لﻫﺎﻨﻤﻭ ﻡﻠﻌﻟﺍ لﺒﺴ ﻥﻤ ﻲﻟ ﺕﺭﺴﻴ ﺎﻤ ﻰﻠﻋ ﻲﺒﺭ ﻙﺩﻤﺤﺃ
.ﺭﻴﺨﻟﺍ ﻪﻴﻓ ﺎﻤﻟ ﻲﺘﻤﺃ ﻪﺒ ﻊﻔﻨﻴ
ﺭﻜﺸـﻟﺎﺒ ﻪـﺠﻭﺘﺃ ﻲﻨﺈـﻓ " ﷲﺍ ﺭﻜﺸﻴ ﻻ ﺱﺎﻨﻟﺍ ﺭﻜﺸﻴ ﻻ ﻥﻤ" ﻡﻠﺴ ﻭ ﻪﻴﻠﻋ ﷲﺍ ﻰﻠﺼ ﻪﻟﻭﻗ ﻥﻤ ﺎﻗﻼﻁﻨﺍﻭ
ﺢﺼـﻨﻟﺍ ﻲﻟ ﻡﺩﻗ ﻱﺫﻟﺍﻭ ﺔﻟﺎﺴﺭﻟﺍ ﻩﺫﻫ ﻰﻠﻋ ﻑﺭﺸﺃ ﻱﺫﻟﺍ ﺱﻠﺤ ﷲﺍ ﺩﺒﻋ ﻡﻟﺎﺴ ﺭﻭﺘﻜﺩﻟﺍ ﺫﺎﺘﺴﻸﻟ لﻴﺯﺠﻟﺍ
.ﺭﻭﻨﻟﺍ ﻰﻟﺇ ﺙﺤﺒﻟﺍ ﺍﺫﻫ ﺝﺭﺨ ﻰﺘﺤ ﺔﻌﺒﺎﺘﻤﻟﺍﻭ ﻪﻴﺠﻭﺘﻟﺍﻭ
ﺭـﺒﺠ ﺭﻭﺘﻜﺩـﻟﺍﻭ ﻥﻴﻫﺎﺸ ﷲﺍ ﺩﺒﻋ ﻲﻠﻋ ﺭﻭﺘﻜﺩﻟﺍ ﻥﻴﻤﻴﺭﻜﻟﺍ ﻥﻴﺫ ﺎﺘﺴﻸﻟ ﺭﻴﺩﻘﺘﻟﺍ ﻭ ﺭﻜﺸﻟﺍ ﺭﻓﺍﻭﺒ ﻡﺩﻘﺘﺃ ﺎﻤﻜ
ﺎﻤﻬﺘﺎﻬﻴﺠﻭﺘﺒ ﻰﻅﺤﺃ ﻥﺃ ﺭﻴﺒﻜ ﻑﺭﺸﻟ ﻪﻨﺇﻭ ، ﺔﻟﺎﺴﺭﻟﺍ ﻩﺫﻫ ﺔﺸﻗﺎﻨﻤ لﻭﺒﻘﺒ ﺎﻤﻬﻠﻀﻔﺘ ﻰﻠﻋ ﺭﻭﻋﺍﺩﻟﺍ ﻡﻴﻫﺍﺭﺒﺇ
.ﺎﻤﻬﺘﺎﻅﺤﻼﻤﻭ
ﺩﻴﺴـﻟﺍﻭ ،ﺔـﻴﻟﺎﻤﻟﺍ ﺓﺭﺌﺍﺩـﻟﺎﺒ ﺵﺒـﻁ لﻴﻋﺎﻤﺴﺇ ﺩﻟﺎﺨ ﺏﺘﺍﻭﺭﻟﺍ ﻡﺴﻗ ﺱﻴﺌﺭﻟ لﻴﺯﺠﻟﺍ ﺭﻜﺸﻟﺎﺒ ﻪﺠﻭﺘﺃ ﺎﻤﻜ
ﻥﻭـﻋﻭ لﻴﻬﺴﺘ ﻥﻤ ﻩﺎﻤﺩﻗ ﺎﻤ ﻰﻠﻋ ﻲﻨﻭﺭﺘﻜﻟﻹﺍ ﺭﺸﻨﻟﺍﻭ ﺔﺠﻤﺭﺒﻟﺍ ﺓﺭﺌﺍﺩ ﻥﻤ ﻪﻴﻠﻘﺸ ﺭ ﺒﺎﺠ ﺭﻫﺎﻤ ﺞﻤﺭﺒﻤﻟﺍ
ﻥﻭﺌﺸـﻟﺍ ﺓﺭﺌﺍﺩـﺒ ﺀﻼﻤﺯـﻟﺍ ﺓﻭﺨﻹﺍ ﻊﻴﻤﺠ ﺭﻜﺸﺍ ﻥﺃ ﻻﺇ ﻲﻨﻌﺴﻴ ﻻ ﺎﻤﻜ . ﺙﺤﺒﻟﺍ ﺍﺫﻫ ﺯﺎﺠﻨﺇ لﻴﺒﺴ ﻲﻓ
ﻥـﻤ ﻩﻭﻤﺩـﻗ ﺎﻤ ﻰﻠﻋ ﻡ ﻭﻠﻌﻟﺍ ﺔﻴﻠﻜﻭ ﺭﻴﻭﻁﺘﻟﺍﻭ ﻁﻴﻁﺨﺘﻟﺍ ﺓﺩﺎﻤﻋﻭ ﺔﻴﻟﺎﻤﻟﺍﻭ ﻕﻴﻗﺩﺘﻟﺍ ﻲﺘﺭﺌﺍﺩﻭ ﺔﻴﻤﻴﺩﺎﻜﻷﺍ
.ﺀﺍﺯﺠﻟﺍ ﺭﻴﺨ ﻲﻨﻋ ﷲﺍ ﻡﻫﺍﺯﺠﻓ ﺙﺤﺒﻟﺍ ﺍﺫﻫ ﻡﺎﻤﺘﻹ ﻥﻭﻋ
ﻲـﻓ ﺎـﻴﻠﻌﻟﺍ ﺕﺎﺴﺍﺭﺩﻟﺍﻭ ﺓﺭﺎﺠﺘﻟﺍ ﺔﻴﻠﻜ ﻰﻟﺇ ﻲﻨﺎﻨﺘﻤﺍ ﻡﻴﻅﻋﻭ ﻱﺭﻜﺸ لﻴﺯﺠ ﻕﺎﻴﺴﻟﺍ ﺍﺫﻫ ﻲﻓ لﺠﺴﺃ ﺎﻤﻜ
ﻁﺎـﺒﺭﻟﺍ ﺽﺭﺃ ﻥﻴﻁﺴﻠﻓ ﺏﻴﺒﺤﻟﺍ ﺎﻨﻨﻁ ﻭ ﻯﺭﺜ ﻰﻠﻋ ﺦﻤﺎﺸﻟﺍ ﻱﺭﺎﻀﺤﻟﺍ ﻡﻠﻌﻤﻟﺍ ﻙﻟﺫ ،ﺔﻴﻤﻼﺴﻹ ﺍ ﺔﻌﻤﺎﺠﻟﺍ
.ﻥﻴﺩﻟﺍ ﻡﻭﻴ ﻰﻟﺇ
ﺙﺤﺎﺒﻟﺍ
ﺱﺩﻋ ﻱﺩﺠﻤ ﺡﻼﺼ
ث
ﺀﺍﺩــــﻫﻹﺍ
.ﻕﻴﺭﻁﻟﺍ ﻲﻤﺎﻤﺃ ﺍﻭﺩﺒﻋ ﻥﻤ ﻰﻟﺇ ،ﻲﺤﺎﺠﻨﺇ لﻴﺒﺴ ﻲﻓ ﺱﻴﻔﻨﻭ لﺎﻏ لﻜ ﺍﻭﻟﺫﺒ ﻥﻤ ﻰﻟﺇ
ﻥﻴﻴﻟﺎﻐﻟﺍ ﻱﺩﻟﺍﻭﻭ ﻲﺘﺩﻟﺍﻭ
.لـــﻤﻷﺍﻭ ﻡــﻟﻷﺍ ﻲﻨﻭﺭـــﻁﺎﺸ ﻥــﻤ ﻰﻟﺇ
ﻲــﺘﺍﻭﺨﺃ ﻰــــﻟﺇ
.ﻲﺘﺩﻋﺎﺴﻤ ﻲﻓ ﺍﺩﻬﺠ ﺭﺨﺩﺘ ﻡﻟﻭ ﻲﺒﻨﺎﺠﺒ ﺕﻔﻗﻭ ﻥﻤ ﻰﻟﺇ
ﺓﺯــﻴﺯﻌﻟﺍ ﻲـــﺘﻟﺎﺨ
ج
ﺱﺭـــــــــﻬﻔﻟﺍ
ﺔﺤﻔﺼﻟﺍ ﻉﻭﻀﻭﻤﻟﺍ
ﺙﺤﺒﻠﻟ ﻡﺎﻌﻟﺍ ﺭﺎﻁﻹﺍ : لﻭﻷﺍ لﺼﻔﻟﺍ
2 1.1
. ﺔـــﻤﺩﻘﻤﻟﺍ
3 1.2
. ﺙﺤﺒﻟﺍ ﺔﻠﻜﺸﻤ
4 1.3
. ﺙﺤﺒﻟﺍ ﻑﺍﺩﻫﺃ
4 1.4
. ﺙﺤﺒﻟﺍ ﺔﻴﻤﻫﺃ
5 1.5
.ﺙﺤﺒﻟﺍ ﺔﻠﺌﺴﺃ
5 1.6
.ﺙﺤﺒﻟﺍ ﺞﻬﻨﻤ
6 1.7
.ﺙﺤﺒﻟﺍ لﻜﻴﻫ
6 1.8
.ﺔﻘﺒﺎﺴﻟﺍ ﺕﺎﺴﺍﺭﺩﻟﺍ
12 1.9
. ﺔﻘﺒﺎﺴﻟﺍ ﺕﺎﺴﺍﺭﺩﻟﺍ ﻰﻠﻋ ﻡﺎﻋ ﻕﻴﻠﻌﺘ
14
. ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﺔﻌﻴﺒﻁ :ﻲﻨﺎﺜﻟﺍ لﺼﻔﻟﺍ
15
. ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻰﻟﺇ لﺨﺩﻤﻟﺍ :لﻭﻷﺍ ﺙﺤﺒﻤﻟﺍ
15 2.1.1
. ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻰﻟﺇ ﺔﺠﺎﺤﻟﺍ
18 2.1.1.1
.ﺕﺎﻌﻤﺎﺠﻟﺍ ﻲﻓ ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﺔﺒﺴﺎﻨﻤ ﻯﺩﻤ
21 2.1.2
. ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻡﻭﻬﻔﻤ
24 2.1.3
. ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﺔﻴﻤﻫﺃ
25 2.1.4
. ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﺕﺎﻤﻭﻘﻤ
25 2.1.4.1
. ﺩﺭﺍﻭﻤﻟﺍ
26 2.1.4.2
. ﺔﻁﺸﻨﻷﺍ
28 2.1.4.3
.ﺕﺎﺠﺭﺨﻤﻟﺍ
28 2.1.4.4
. ﻑﻴﻟﺎﻜﺘﻟﺍ ﺕﺎﺒﺒﺴﻤ
34 2.1.5
. ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﺎﻬﻴﻠﻋ ﻡﻭﻘﻴ ﻲﺘﻟﺍ ﺔﻴﺴﺎﺴﻷﺍ ﺽﻭﺭﻔﻟﺍ
38
. ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻕﻴﺒﻁﺘ :ﻲﻨﺎﺜﻟﺍ ﺙﺤﺒﻤﻟﺍ
39 2.2.1
. ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻕﻴﺒﻁﺘ ﺩﺎﻌﺒﺃ
39 2.2.1.1
. ﺔﻔﻠﻜﺘﻟﺍ ﺹﻴﺼﺨﺘ ﺩﻌﺒ
42 2.2.1.2
. ﺕﺎﻴﻠﻤﻌﻟﺍ ﺩﻌﺒ
47 2.2.2
. ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻕﻴﺒﻁﺘ ﺕﺎﺒﻠﻁﺘﻤ
49 2.2.3
.ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻕﻴﺒﻁﺘ ﺕﺍﻭﻁﺨ
59 2.2.3.1
. ﺔﻠﻐﺘﺴﻤﻟﺍ ﺭﻴﻏ ﺔﻗﺎﻁﻟﺍ ﺱﺎﻴﻗ
ح
60 2.2.4
. ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻡﻴﻴﻘﺘ
60 2.2.4.1
. ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻕﻴﺒﻁﺘ ﺎﻴﺍﺯﻤ
61 2.2.4.2
. ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻕﻴﺒﻁﺘ لﻜﺎﺸﻤ
62
. ﺞﺌﺎﺘﻨﻟﺍ لﻴﻠﺤﺘﻭ ﺔﻴﻘﻴﺒﻁﺘﻟﺍ ﺔﺴﺍﺭﺩﻟﺍ : ﺙﻟﺎﺜﻟﺍ لﺼﻔﻟﺍ
63
. ﺔﻤﺩﻘﻤﻟﺍ ﺎﻬﺘﺎﻤﺩﺨ ﺔﻌﻴﺒﻁﻭ ﺔﻴﻤﻼﺴﻹﺍ ﺔﻌﻤﺎﺠﻟﺎﺒ ﻑﻴﺭﻌﺘﻟﺍ :لﻭﻷﺍ ﺙﺤﺒﻤﻟﺍ
63 3.1.1
. ﺎﻫﺭﻭﻁﺘﻭ ﺔﻌﻤﺎﺠﻟﺍ ﻥﻋ ﺔﻴﺨﻴﺭﺎﺘ ﺔﻤﺩﻘﻤ
64 3.1.2
. ﺔﻌﻤﺎﺠﻟﺍ ﺔﻟﺎﺴﺭ
64 3.1.3
. ﺎﻬﻤﺎﻬﻤﻭ ﺔﻌﻤﺎﺠﻟﺍ ﺕﺎﻁﻠﺴ
67 3.1.4
. ﺔﺴﺍﺭﺩﻠﻟ ﺔﻴﻤﻼﺴﻹﺍ ﺔﻌﻤﺎﺠﻟﺍ ﺭﺎﻴﺘﺨﺍ ﺏﺎﺒﺴﺃ
67 3.1.5
. ﺔﻌﻤﺎﺠﻟﺍ ﺎﻬﺤﻨﻤﺘ ﻲﺘﻟﺍ ﺔﻴﻤﻠﻌﻟﺍ ﺕﺎﺠﺭﺩﻟﺍﻭ ﺕﺎﺼﺼﺨﺘﻟﺍ
69 3.1.6
. ﻲﻤﻴﺩﺎﻜﻷﺍ ﻡﺎﻅﻨﻟﺍ
71
ﺔﻌﻤﺎﺠﻟﺎﺒ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻕﻴﺒﻁﺘ ﺕﺎﺒﻠﻁﺘﻤﻭ ﻲﺒﺴﺎﺤﻤﻟﺍ ﻡﺎﻅﻨﻟﺍ ﺕﺎﺠﺭﺨﻤ :ﻲﻨﺎﺜﻟﺍ ﺙﺤﺒﻤﻟﺍ
. ﺔﻴﻤﻼﺴﻹﺍ
72 3.2.1
. ﻲﺒﺴﺎﺤﻤﻟﺍ ﻡﺎﻅﻨﻟﺍ ﺎﻬﺠﺘﻨﻴ ﻲﺘﻟﺍ ﺭﻴﺭﺎﻘﺘﻟﺍ
73 3.2.1.1
. ﻲﺒﺴﺎﺤﻤﻟﺍ ﻡﺎﻅﻨﻟﺍ ﺕﺎﺠﺭﺨﻤ ﻲﻓ ﺭﻭﺼﻘﻟﺍ ﻪﺠﻭﺃ
74 3.2.2
. ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻕﻴﺒﻁﺘ ﻰﻟﺇ ﺔﻌﻤﺎﺠﻟﺍ ﺔﺠﺎﺤ
74 3.2.3
. ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻕﻴﺒﻁﺘ ﺕﺎﺒﻠﻁﺘﻤ
74 3.2.3.1
. ﻑﻴﻟﺎﻜﺘﻟﺍ ﺭﺼﺎﻨﻋ ﺩﻴﺩﺤﺘ
76 3.2.3.2
. ﻁﺎﺸﻨﻟﺍ ﺯﻜﺍﺭﻤ لﻴﻟﺩ ﻡﻴﻤﺼﺘ
78 3.2.3.3
. ﺔﻔﻠﻜﺘﻟﺍ ﺕﺍﺩﺤﻭ لﻴﻟﺩ ﻡﻴﻤﺼﺘ
79
ﺓﺯﻐﺒ ﺔﻴﻤﻼﺴﻹﺍ ﺔﻌﻤﺎﺠﻟﺍ ﻰﻠﻋ ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻕﻴﺒﻁﺘ :ﺙﻟﺎﺜﻟﺍ ﺙﺤﺒﻤﻟﺍ
.(ﻡﻭﻠﻌﻟﺍ ﺔﻴﻠﻜ)
80 3.3.1
. ﺔﻤﺩﻘﻤﻟﺍ
80 3.3.2
. ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﻕﻴﺒﻁﺘ ﺕﺍﻭﻁﺨ
80 3.3.2.1
. ﻁﺎﺸﻨﻟﺍ ﺯﻜﺍﺭﻤﺒ ﺔﺼﺎﺨﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﺩﻴﺩﺤﺘ
86 3.3.2.2
. ﺔﻁﺸﻨﻷﺍ ﻑﻴﻟﺎﻜﺘ ﺕﺎﻌﻤﺠﻤ ﻡﻴﻤﺼﺘ
87 3.3.2.2.1
.ﻡﻭﻠﻌﻟﺍ ﺔﻴﻠﻜ ﺓﺩﺎﻤﻋ ﻯﻭﺘﺴﻤ ﻰﻠﻋ ﻑﻴﻟﺎﻜﺘﻟﺍ ﺕﺎﻌﻤﺠﻤ
87 3.3.2.2.2
.ﺔﻴﻤﻴﺩﺎﻜﻷﺍ ﻡﺎﺴﻗﻷﺍ ﻯﻭﺘﺴﻤ ﻰﻠﻋ ﻑﻴﻟﺎﻜﺘﻟﺍ ﺕﺎﻌﻤﺠﻤ
88 3.3.2.2.3
. ﻯﺭﺨﻷﺍ ﺕﺍﺩﺎﻤﻌﻟﺍ ﻯﻭﺘﺴﻤ ﻰﻠﻋ ﻑﻴﻟﺎﻜﺘﻟﺍ ﺕﺎﻌﻤﺠﻤ
89 3.3.2.3
. ﺔﻁﺸﻨﻷﺍ ﻑﻴﻟﺎﻜﺘ ﺕﺎﻌﻤﺠﻤ ﻰﻠﻋ ﻑﻴﻟﺎﻜﺘﻟﺍ ﺹﻴﺼﺨﺘ
105 3.3.2.3.1
. ﺔﻴﻋﺭﻓ ﺕﺎﻌﻤﺠﻤ ﻰﻟﺇ ﺱﻴﺭﺩﺘﻟﺍ ﻁﺎﺸﻨ ﺔﻔﻠﻜﺘ ﻊﻤﺠﻤ ﻡﻴﺴﻘﺘ
108 3.3.2.4
. ﻑﻴﻟﺎﻜﺘﻟﺍ ﺕﺎﺒﺒﺴﻤ ﺭﺎﻴﺘﺨﺍ
خ
113 3.3.2.5
. ﻑﻴﻟﺎﻜﺘﻟﺍ ﺕﺎﺒﺒﺴﻤ ﺔﻔﻠﻜﺘ ﺕﻻﺩﻌﻤ ﺏﺎﺴﺘﺤﺍ
116 3.3.2.6
. ﺔﻔﻠﻜﺘﻟﺍ ﺕﺍﺩﺤﻭ ﻰﻠﻋ ﺕﺎﻌﻤﺠﻤﻟﺍ ﺔﻔﻠﻜﺘ ﺹﻴﺼﺨﺘ
116 3.3.2.6.1
. ﺔﻴﺴﺍﺭﺩﻟﺍ ﺏﻌﺸﻟﺍ ﻰﻠﻋ ﺕﺎﻌﻤﺠﻤﻟﺍ ﺔﻔﻠﻜﺘ ﺹﻴﺼﺨﺘ
117 3.3.2.6.2
ﺕﺎﺼﺼﺨﺘﻟﺍ ﻰﻠﻋ ﺔﻴﺴﺍﺭﺩﻟﺍ ﺏﻌﺸﻟﺍ ﺔﻔﻠﻜﺘ ﺹﻴﺼﺨﺘ
.ﺔﻴﻤﻠﻌﻟﺍ
126
. ﺔﻴﻘﻴﺒﻁﺘﻟﺍ ﺔﺴﺍﺭﺩﻟﺍ ﺞﺌﺎﺘﻨ لﻴﻠﺤﺘ :ﻊﺒﺍﺭﻟﺍ ﺙﺤﺒﻤﻟﺍ
127 3.4.1
. ﻲﻤﻠﻌﻟﺍ ﺹﺼﺨﺘﻟﺍ ﻑﻼﺘﺨﺎﺒ ﺔﻔﻠﻜﺘﻟﺍ ﻑﻼﺘﺨﺍ
131 3.4.2
. ﺔﻠﻐﺘﺴﻤﻟﺍ ﺭﻴﻏ ﺔﻗﺎﻁﻟﺍ ﺔﻔﻠﻜﺘ ﻉﺎﻔﺘﺭﺍ
132 3.4.3
. ﺓﺀﺎﻔﻜ ﺭﺜﻜﺃ ﺭﻴﺭﺎﻘﺘﺒ ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻨﺒﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻡﺎﻅﻨ ﺩﻭﺯﻴ
137
ﺕﺎﻴﺼﻭﺘﻟﺍﻭ ﺞﺌﺎﺘﻨﻟﺍ :ﻊﺒﺍﺭﻟﺍ لﺼﻔﻟﺍ
138 4.1
. ﺞﺌﺎﺘﻨﻟﺍ
139 4.2
. ﺕﺎﻴﺼﻭﺘﻟﺍ
141
. ﺔﻴﺒﺭﻌﻟﺍ ﻊﺠﺍﺭﻤﻟﺍ
147
. ﺔﻴﺒﻨﺠﻷﺍ ﻊﺠﺍﺭﻤﻟﺍ
149
. ﻕﺤﻼﻤﻟﺍ
ﻰـﻠﻋ ﺔـﻤﺩﺨﻟﺍ ﺔﻴﺎﻬﻨ ﺽﻴﻭﻌﺘﻭ ﻥﻴﻤﺄﺘﻟﺍﻭ ﺭﺎﺨﺩﻻﺍﻭ ﺏﺘﺍﻭﺭﻟﺍ ﺔﻔﻠﻜﺘ ﺹﻴﺼﺨﺘ لﻭﺍﺩﺠ :(1) ﻡﻗﺭ ﻕﺤﻠﻤ
. ﻡﻭﻠﻌﻟﺍ ﺔﻴﻠﻜﺒ ﺔﻴﻤﻴﺩﺎﻜﻷﺍ ﻡﺎﺴﻗﻷﺎﺒ ﺔﻁﺸﻨﻷﺍ ﻑﻴﻟﺎﻜﺘ ﺕﺎﻌﻤﺠﻤ
ﺔﻁﺸـﻨﻷﺍ ﻑﻴﻟﺎﻜﺘ ﺕﺎﻌﻤﺠﻤ ﻰﻠﻋ ﺔﻴﻤﻴﺩﺎﻜ ﻷﺍ ﻡﺎﺴﻗﻷﺍ ﻑﻴﻟﺎﻜﺘ ﺭﺼﺎﻨﻋ ﺹﻴﺼﺨﺘ لﻭﺍﺩﺠ :(2) ﻡﻗﺭ ﻕﺤﻠﻤ
. ﻡﻭﻠﻌﻟﺍ ﺔﻴﻠﻜﺒ
ﺎﻬﺤﺭﻁﺘ ﻲﺘﻟﺍ ﺕﺎﻗﺎﺴﻤﻟﺍ ﺏﻌﺸ ﻰﻠﻋ ﺔﻁﺸﻨﻷﺍ ﻑﻴﻟﺎﻜﺘ ﺕﺎﻌﻤﺠﻤ ﺔﻔﻠﻜﺘ ﺹﻴﺼﺨﺘ لﻭﺍﺩﺠ :(3) ﻡﻗﺭ ﻕﺤﻠﻤ
. ﻡﻭﻠﻌﻟﺍ ﺔﻴﻠﻜﺒ ﺔﻴﻤﻴﺩﺎﻜﻷﺍ ﻡﺎﺴﻗﻷﺍ
. ﻡﻭﻠﻌﻟﺍ ﺔﻴﻠﻜﺒ ﺔﻴﻤﻠﻌﻟﺍ ﺕﺎﺼﺼﺨﺘﻟﺍ ﻰﻠﻋ ﺕﺎﻗﺎﺴﻤﻟﺍ ﺏﻌﺸ ﺔﻔﻠﻜﺘ ﺹﻴﺼﺨﺘ لﻭﺍﺩﺠ :(4) ﻡﻗﺭ ﻕﺤﻠﻤ
د
لﻭﺍﺩـــﺠﻟﺍ
ﺔﺤﻔﺼﻟﺍ لﻭﺩﺠﻟﺍ ﻥﺍﻭﻨﻋ ﻡﻗﺭ لﻭﺩﺠ
56 1
.ﻲﻤﻴﺩﺎﻜﺃ ﻡﺴﻗ ﺕﺎﺠﺭﺨﻤﻭ ﺔﻁﺸﻨﺃﻭ ﺩﺭﺍﻭﻤ ﺽﻌﺒﻟ ﺔﻠﺜﻤﺃ
58 2
.ﺕﺎﻌﻤﺎﺠﻟﺎﺒ ﺎﻬﺘﺎﺒﺒﺴﻤﻭ ﻑﻴﻟﺎﻜﺘﻟﺍ ﺕﺎﻌﻤﺠﻤ ﺽﻌﺒﻟ ﺔﻠﺜﻤﺃ
59 3
.ﺎﻬﻨﻤ لﻜﻟ ﺔﻴﺒﺎﻌﻴﺘﺴﻻﺍ ﺔﻗﺎﻁﻟﺍﻭ ﺔﻴﺴﺍﺭﺩﻟﺍ ﺏﻌﺸﻟﺍ ﺕﺎﺌﻓ
67 4
ﻡﺎﻌﻟﺍ ﻲﻓ ﺕﺎﻴﻠﻜﻟﺍ ﻰﻠﻋ ﺕﺎﺼﺼﺨﺘﻠﻟ ﺔﻴﻤﻠﻌﻟﺍ ﺕﺎﺠﺭﺩﻟﺍ ﻊﻴﺯﻭﺘ
2005 2004
. ﻡ / ﻲﻌﻤﺎﺠﻟﺍ
76 5
.ﺔﺴﻴﺌﺭﻟﺍ ﻁﺎﺸﻨﻟﺍ ﺯﻜﺍﺭﻤ لﻴﻟﺩ
77 6
.ﺓﺩﻋﺎﺴﻤﻟﺍ ﻁﺎﺸﻨﻟﺍ ﺯﻜﺍﺭﻤ لﻴﻟﺩ
78 7
.ﺔﻔﻠﻜﺘﻟﺍ ﺕﺍﺩﺤﻭ لﻴﻟﺩ
81 8
2004 9 1
ﻰﻟﺇ / / ﻥﻤ ﺓﺭﺘﻔﻠﻟ ﻡﻭﻠﻌﻟﺍ ﺔﻴﻠﻜ ﻑﻴﺭﺎﺼﻤ ﺭﻴﺭﻘﺘ
2005 8 31
. / /
84 9
.ﻡﻭﻠﻌﻟﺍ ﺔﻴﻠﻜﻟ ﻁﺎﺸﻨﻟﺍ ﺯﻜﺍﺭﻤ ﻰﻠﻋ ﻑﻴﻟﺎﻜﺘﻟﺍ ﺭﺼﺎﻨﻋ ﻊﻴﺯﻭﺘ
89 10
.ﻡﻭﻠﻌﻟﺍ ﺔﻴﻠﻜﺒ ﺔﻁﺸﻨﻷﺍ ﻑﻴﻟﺎﻜﺘ ﺕﺎﻌﻤﺠﻤ
90 11
.ﺔﻁﺸﻨﻷﺍ ﻰﻠﻋ ﻲﻋﻭﺒﺴﻷﺍ ﺀﺏﻌﻟﺍ ﻊﻴﺯﻭﺘ ﺏﺴﻨ
91 12
ﺕﺎﻌﻤﺠﻤ ﻰﻠﻋ ﺔﻴﺴﻴﺭﺩﺘﻟﺍ ﺔﺌﻴﻬﻟﺍ ﺏﺘﺍﻭﺭ ﺔﻔﻠﻜﺘ ﺭﺼﻨﻋ ﺹﻴﺼﺨﺘ
.ﺀﺎﻴﺯﻴﻔﻟﺍ ﻡﺴﻘﻟ ﺔﻁﺸﻨﻷﺍ ﻑﻴﻟﺎﻜﺘ
92 13
ﺔﻁﺸﻨﻷﺍ ﻑﻴﻟﺎﻜﺘ ﺕﺎﻌﻤﺠﻤ ﻰﻠﻋ ﺭﺎﺨﺩﻻﺍ ﺔﻔﻠﻜﺘ ﺭﺼﻨﻋ ﺹﻴﺼﺨﺘ
.ﺀﺎﻴﺯﻴﻔﻟﺍ ﻡﺴﻘﻟ
93 14
ﻡﺴﻘﻟ ﺔﻁﺸﻨﻷﺍ ﻑﻴﻟﺎﻜﺘ ﺕﺎﻌﻤﺠﻤ ﻰﻠﻋ ﻥﻴﻤﺄﺘﻟﺍ ﺔﻔﻠﻜﺘ ﺭﺼﻨﻋ ﺹﻴﺼﺨﺘ
.ﺀﺎﻴﺯﻴﻔﻟﺍ
94 15
ﺕﺎﻌﻤﺠﻤ ﻰﻠﻋ ﺔﻤﺩﺨﻟﺍ ﺔﻴﺎﻬﻨ ﺽﻴﻭﻌﺘ ﺔﻔﻠﻜﺘ ﺭﺼﻨﻋ ﺹﻴﺼﺨﺘ
.ﺀﺎﻴﺯﻴﻔﻟﺍ ﻡﺴﻘﻟ ﺔﻁﺸﻨﻷﺍ ﻑﻴﻟﺎﻜﺘ
97 16
ﻡﺴﻗ ﺔﻁﺸﻨﺃ ﻑﻴﻟﺎﻜﺘ ﺕﺎﻌﻤﺠﻤ ﻰﻠﻋ ﻑﻴﻟﺎﻜﺘﻟﺍ ﺭﺼﺎﻨﻋ ﺹﻴﺼﺨﺘ
.ﺀﺎﻴﺯﻴﻔﻟﺍ
99 17
ﺓﺩﺎﻤﻋ ﺔﻁﺸﻨﺃ ﻑﻴﻟﺎﻜﺘ ﺕﺎﻌﻤﺠﻤ ﻰﻠﻋ ﻑﻴﻟﺎﻜﺘﻟﺍ ﺭﺼﺎﻨﻋ ﺹﻴﺼﺨﺘ
.ﻡﻭﻠﻌﻟﺍ ﺔﻴﻠﻜ
100 18
ﺔﻁﺸﻨﺃ ﻑﻴﻟﺎﻜﺘ ﺕﺎــﻌﻤﺠﻤ ﻰﻠﻋ ﻑﻴﻟﺎﻜﺘﻟﺍ ﺭﺼﺎﻨﻋ ﺹﻴـﺼﺨﺘ
ذ
