{"id":12635,"date":"2025-05-06T12:51:22","date_gmt":"2025-05-06T10:51:22","guid":{"rendered":"https:\/\/e-invoice.io\/?p=12635"},"modified":"2025-05-06T13:11:20","modified_gmt":"2025-05-06T11:11:20","slug":"%d8%a3%d9%81%d8%b6%d9%84-%d8%b7%d8%b1%d9%82-%d8%ad%d8%b3%d8%a7%d8%a8-%d8%aa%d9%83%d9%84%d9%81%d8%a9-%d8%a7%d9%84%d8%a8%d8%b6%d8%a7%d8%b9%d8%a9-%d8%a7%d9%84%d9%85%d8%a8%d8%a7%d8%b9%d8%a9-cogs","status":"publish","type":"post","link":"https:\/\/e-invoice.io\/en\/%d8%a3%d9%81%d8%b6%d9%84-%d8%b7%d8%b1%d9%82-%d8%ad%d8%b3%d8%a7%d8%a8-%d8%aa%d9%83%d9%84%d9%81%d8%a9-%d8%a7%d9%84%d8%a8%d8%b6%d8%a7%d8%b9%d8%a9-%d8%a7%d9%84%d9%85%d8%a8%d8%a7%d8%b9%d8%a9-cogs\/","title":{"rendered":"\u0623\u0641\u0636\u0644 \u0637\u0631\u0642 \u062d\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"12635\" class=\"elementor elementor-12635\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4012aa8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4012aa8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-84dce2b\" data-id=\"84dce2b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd20793 elementor-widget elementor-widget-text-editor\" data-id=\"bd20793\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"303\" data-end=\"633\">\u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062a\u064f\u0639\u062f <strong data-start=\"335\" data-end=\"388\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (Cost of Goods Sold \u2013 COGS)<\/strong> \u0645\u0646 \u0623\u0628\u0631\u0632 \u0627\u0644\u0645\u0642\u0627\u064a\u064a\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0639\u0644\u0649 \u062d\u062f \u0633\u0648\u0627\u0621. \u062a\u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u062d\u062c\u0631 \u0627\u0644\u0623\u0633\u0627\u0633 \u0644\u0641\u0647\u0645 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u0627\u0644\u0631\u0628\u062d\u064a\u0629\u060c \u062d\u064a\u062b \u062a\u062d\u062f\u062f \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0631\u0626\u064a\u0633\u064a (\u0628\u064a\u0639 \u0627\u0644\u0633\u0644\u0639).<\/p><p class=\"\" data-start=\"635\" data-end=\"872\">\u0645\u0639\u0627\u062f\u0644\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0644\u064a\u0633\u062a \u0645\u062c\u0631\u062f \u0623\u0631\u0642\u0627\u0645\u061b \u0628\u0644 \u0647\u064a \u0627\u0646\u0639\u0643\u0627\u0633 \u062f\u0642\u064a\u0642 \u0644\u0633\u064a\u0631 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0623\u0629\u060c \u0628\u062f\u0621\u064b\u0627 \u0645\u0646 \u0634\u0631\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u062f \u0623\u0648 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0648\u062d\u062a\u0649 \u0625\u064a\u0635\u0627\u0644\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u0627\u0621. \u0644\u0630\u0627 \u0641\u0625\u0646 \u0641\u0647\u0645 \u0639\u0646\u0627\u0635\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u064a\u064f\u0639\u062f \u0645\u0646 \u0636\u0631\u0648\u0631\u064a\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0630\u0643\u064a\u0629 \u0648\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ba83fda elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba83fda\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7464e56\" data-id=\"7464e56\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bc89ee9 elementor-widget elementor-widget-heading\" data-id=\"bc89ee9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0623\u0648\u0644\u064b\u0627: \u0645\u0627 \u0627\u0644\u0645\u0642\u0635\u0648\u062f \u0628\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629\u061f\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9c7152 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9c7152\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0e898a3\" data-id=\"0e898a3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c33efd1 elementor-widget elementor-widget-text-editor\" data-id=\"c33efd1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"954\" data-end=\"1621\">\u062a\u0634\u064a\u0631 <strong data-start=\"959\" data-end=\"984\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629<\/strong> \u0625\u0644\u0649 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0625\u0646\u062a\u0627\u062c \u0623\u0648 \u0634\u0631\u0627\u0621 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u062a\u064a \u062a\u0645 \u0628\u064a\u0639\u0647\u0627 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u0645\u062d\u062f\u062f\u0629. \u0648\u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0643\u0644 \u0645\u0627 \u0647\u0648 \u0645\u0631\u062a\u0628\u0637 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0628\u0639\u0645\u0644\u064a\u0629 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0646\u062a\u062c \u0623\u0648 \u0627\u0644\u0633\u0644\u0639\u0629 \u0644\u0644\u0628\u064a\u0639\u060c \u0645\u062b\u0644 \u0623\u0633\u0639\u0627\u0631 \u0634\u0631\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645\u060c \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0634\u062d\u0646 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0648\u0627\u062f\u060c \u0623\u062c\u0648\u0631 \u0627\u0644\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u064a\u0646 \u0628\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0635\u0646\u064a\u0639\u060c \u0648\u062a\u0643\u0627\u0644\u064a\u0641 \u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0622\u0644\u0627\u062a \u0641\u064a \u062e\u0637\u0648\u0637 \u0627\u0644\u0625\u0646\u062a\u0627\u062c. \u0648\u0644\u0627 \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u062b\u0644 \u0627\u0644\u062a\u0633\u0648\u064a\u0642\u060c \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u0627\u062a\u060c \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0623\u0648 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0628\u0646\u0643\u064a\u0629\u060c \u0644\u0623\u0646 \u062a\u0644\u0643 \u062a\u064f\u062f\u0631\u062c \u062a\u062d\u062a \u0628\u0646\u062f \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629. \u0644\u0630\u0627\u060c \u0641\u0625\u0646 COGS \u064a\u064f\u0639\u062f \u0645\u0624\u0634\u0631\u064b\u0627 &#8220;\u0635\u0627\u0641\u064a\u0627\u064b&#8221; \u064a\u0642\u064a\u0633 \u0641\u0642\u0637 \u0645\u0627 \u0623\u0646\u0641\u0642\u062a\u0647 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0646\u062a\u062c \u0627\u0644\u0645\u0628\u064a\u0639\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644\u0647 \u0645\u0639\u064a\u0627\u0631\u064b\u0627 \u0631\u0626\u064a\u0633\u064a\u064b\u0627 \u0641\u064a \u0641\u0647\u0645 \u0645\u062f\u0649 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0648\u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0623\u0633\u0627\u0633\u064a.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8084fc0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8084fc0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b79f97e\" data-id=\"b79f97e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-14b72e3 elementor-widget elementor-widget-heading\" data-id=\"14b72e3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062b\u0627\u0646\u064a\u064b\u0627: \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0645\u0648\u0633\u0639\u0629 \u0644\u062d\u0633\u0627\u0628 COGS\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0919794 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0919794\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dfe0638\" data-id=\"dfe0638\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ecf0c10 elementor-widget elementor-widget-text-editor\" data-id=\"ecf0c10\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<blockquote data-start=\"1682\" data-end=\"1787\"><p class=\"\" data-start=\"1684\" data-end=\"1787\"><strong data-start=\"1684\" data-end=\"1787\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 = \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a + \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0635\u0627\u0641\u064a\u0629 + \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 \u2013 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a<\/strong><\/p><\/blockquote><p class=\"\" data-start=\"1789\" data-end=\"2160\">\u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u0628\u064a\u0639\u0647\u0627 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u0645\u0639\u064a\u0646\u0629. \u0648\u0647\u064a \u062a\u0631\u0628\u0637 \u0628\u064a\u0646 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0645\u0646 \u0645\u062e\u0632\u0648\u0646 \u0648\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0648\u0625\u0646\u062a\u0627\u062c. \u062a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0628\u062f\u0623 \u0628\u0631\u0635\u064a\u062f \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u062a\u0628\u0642\u064a \u0645\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629\u060c \u0648\u062a\u0636\u064a\u0641 \u0625\u0644\u064a\u0647 \u0643\u0644 \u0645\u0627 \u062a\u0645 \u0634\u0631\u0627\u0624\u0647 \u0623\u0648 \u0625\u0646\u062a\u0627\u062c\u0647 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629\u060c \u062b\u0645 \u062a\u062e\u0635\u0645 \u0645\u0646\u0647 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u062a\u0628\u0642\u064a \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629\u060c \u0644\u0623\u0646\u0647 \u0644\u0645 \u064a\u064f\u0628\u0627\u0639 \u0628\u0639\u062f \u0648\u0644\u0627 \u064a\u064f\u062d\u062a\u0633\u0628 \u0636\u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.<\/p><h4 class=\"\" data-start=\"2162\" data-end=\"2198\"><strong>\ud83d\udccc \u062a\u0641\u0635\u064a\u0644 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0635\u0627\u0641\u064a\u0629:<\/strong><\/h4><blockquote data-start=\"2199\" data-end=\"2278\"><p class=\"\" data-start=\"2201\" data-end=\"2278\"><strong data-start=\"2201\" data-end=\"2278\">\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0635\u0627\u0641\u064a\u0629 = \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a + \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0634\u062d\u0646 \u2013 \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u0631\u062f\u0648\u062f\u0627\u062a<\/strong><\/p><\/blockquote><p class=\"\" data-start=\"2280\" data-end=\"2678\">\u0647\u0630\u0647 \u0627\u0644\u0635\u064a\u063a\u0629 \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0645\u0627 \u062a\u0645 \u0625\u0646\u0641\u0627\u0642\u0647 \u0639\u0644\u0649 \u0634\u0631\u0627\u0621 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0623\u0648 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645. \u0641\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0627 \u062a\u0646\u0638\u0631 \u0641\u0642\u0637 \u0625\u0644\u0649 \u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0645\u0648\u0631\u062f\u060c \u0628\u0644 \u062a\u0623\u062e\u0630 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0634\u062d\u0646 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u062a\u062d\u0645\u0644\u0647\u0627 \u0628\u0646\u0641\u0633\u0647\u0627 \u0644\u0646\u0642\u0644 \u0627\u0644\u0628\u0636\u0627\u0626\u0639\u060c \u0648\u062a\u062e\u0635\u0645 \u0645\u0646\u0647\u0627 \u0623\u064a \u062e\u0635\u0648\u0645\u0627\u062a \u062d\u0635\u0644\u062a \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646\u060c \u0645\u062b\u0644 \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u0646\u0642\u062f\u064a\u0629\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0631\u062f\u0648\u062f\u0627\u062a \u0646\u062a\u064a\u062c\u0629 \u0627\u0633\u062a\u0631\u062c\u0627\u0639 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0628\u0633\u0628\u0628 \u0639\u064a\u0648\u0628 \u0623\u0648 \u062a\u0623\u062e\u0631 \u0641\u064a \u0627\u0644\u062a\u0633\u0644\u064a\u0645. \u0648\u0647\u0630\u0627 \u064a\u0639\u0637\u064a \u0635\u0648\u0631\u0629 \u062f\u0642\u064a\u0642\u0629 \u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2fc1aae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2fc1aae\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4890331\" data-id=\"4890331\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-214fecc elementor-widget elementor-widget-heading\" data-id=\"214fecc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062b\u0627\u0644\u062b\u064b\u0627: \u062a\u062d\u0644\u064a\u0644 \u0645\u0641\u0635\u0644 \u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-09b6fa4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09b6fa4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bbaa1f2\" data-id=\"bbaa1f2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dd64acd elementor-widget elementor-widget-heading\" data-id=\"dd64acd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1\ufe0f\u20e3 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4a65493 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a65493\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a075be6\" data-id=\"a075be6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6019c7c elementor-widget elementor-widget-text-editor\" data-id=\"6019c7c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"2761\" data-end=\"3336\">\u0647\u0648 \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0644\u0639 \u0623\u0648 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0645\u0633\u062a\u0648\u062f\u0639\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a <strong data-start=\"2824\" data-end=\"2848\">\u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong> \u0627\u0644\u062d\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u0644\u0645 \u062a\u064f\u0628\u0639 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629. \u064a\u0645\u062b\u0644 \u0647\u0630\u0627 \u0627\u0644\u0631\u0642\u0645 &#8220;\u0646\u0642\u0637\u0629 \u0627\u0644\u0628\u062f\u0627\u064a\u0629&#8221; \u0644\u062d\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u062a\u064a \u0633\u062a\u0643\u0648\u0646 \u0645\u062a\u0627\u062d\u0629 \u0644\u0644\u0628\u064a\u0639\u060c \u0648\u064a\u064f\u0639\u062a\u0628\u0631 \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0641\u064a COGS. \u064a\u062c\u0628 \u062a\u062d\u062f\u064a\u062f\u0647 \u0628\u062f\u0642\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0646\u0638\u0627\u0645 \u062c\u0631\u062f \u0645\u0648\u062b\u0648\u0642 (\u0633\u0648\u0627\u0621 \u062f\u0648\u0631\u064a \u0623\u0648 \u062f\u0627\u0626\u0645)\u060c \u0644\u0623\u0646 \u0623\u064a \u062e\u0637\u0623 \u0641\u064a \u062a\u0642\u064a\u064a\u0645\u0647 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0627\u0646\u062d\u0631\u0627\u0641 \u0641\u064a \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a. \u0648\u064a\u062a\u0645 \u062a\u0642\u064a\u064a\u0645\u0647 \u062d\u0633\u0628 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0645\u062b\u0644 <strong data-start=\"3174\" data-end=\"3182\">FIFO<\/strong> (\u0627\u0644\u0648\u0627\u0631\u062f \u0623\u0648\u0644\u0627\u064b \u064a\u062e\u0631\u062c \u0623\u0648\u0644\u0627\u064b) \u0623\u0648 <strong data-start=\"3212\" data-end=\"3220\">LIFO<\/strong> (\u0627\u0644\u0648\u0627\u0631\u062f \u0623\u062e\u064a\u0631\u0627\u064b \u064a\u062e\u0631\u062c \u0623\u0648\u0644\u0627\u064b) \u0623\u0648 <strong data-start=\"3251\" data-end=\"3270\">\u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0645\u0631\u062c\u0651\u062d<\/strong>\u060c \u0648\u064a\u062c\u0628 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0646\u0641\u0633 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u062a\u0646\u0627\u0633\u0642.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4dd8f01 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4dd8f01\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8293db5\" data-id=\"8293db5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6943fbc elementor-widget elementor-widget-heading\" data-id=\"6943fbc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2\ufe0f\u20e3 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0635\u0627\u0641\u064a\u0629\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6e29861 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e29861\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd923bf\" data-id=\"fd923bf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f3a2cb4 elementor-widget elementor-widget-text-editor\" data-id=\"f3a2cb4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"3370\" data-end=\"3814\">\u062a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0625\u062c\u0645\u0627\u0644\u064a \u0645\u0627 \u0623\u0646\u0641\u0642\u062a\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0634\u0631\u0627\u0621 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0623\u0648 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629\u060c \u0628\u0639\u062f \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u0623\u064a \u062e\u0635\u0648\u0645\u0627\u062a \u0623\u0648 \u0645\u0631\u062a\u062c\u0639\u0627\u062a \u062d\u0635\u0644\u062a \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646\u060c \u0648\u0628\u0639\u062f \u0625\u0636\u0627\u0641\u0629 \u0623\u064a \u0645\u0635\u0627\u0631\u064a\u0641 \u0625\u0636\u0627\u0641\u064a\u0629 \u062a\u062d\u0645\u0644\u062a\u0647\u0627 \u0644\u062c\u0644\u0628 \u062a\u0644\u0643 \u0627\u0644\u0628\u0636\u0627\u0626\u0639\u060c \u0645\u062b\u0644 \u0627\u0644\u0634\u062d\u0646 \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646. \u062a\u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0642\u0644\u0628 \u0627\u0644\u0646\u0627\u0628\u0636 \u0641\u064a \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u060c \u0648\u062a\u062d\u062f\u062f \u0645\u062f\u0649 \u0641\u0627\u0639\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629. \u0639\u0646\u062f \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0628\u062f\u0642\u0629\u060c \u062a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0643\u0641\u0627\u0621\u0629 \u0639\u0644\u0627\u0642\u0627\u062a\u0647\u0627 \u0645\u0639 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646\u060c \u0648\u0641\u0639\u0627\u0644\u064a\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0627\u0644\u062a\u0641\u0627\u0648\u0636 \u0627\u0644\u062a\u064a \u062a\u0646\u062a\u0647\u062c\u0647\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e090ab7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e090ab7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cdbd8db\" data-id=\"cdbd8db\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff1e63c elementor-widget elementor-widget-heading\" data-id=\"ff1e63c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3\ufe0f\u20e3 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ed8cd58 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ed8cd58\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2a62e87\" data-id=\"2a62e87\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-898f4cd elementor-widget elementor-widget-text-editor\" data-id=\"898f4cd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"3848\" data-end=\"3963\">\u0647\u064a \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0631\u062a\u0628\u0637 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0623\u0648 \u0628\u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629\u060c \u0648\u0644\u0643\u0646\u0647\u0627 \u0644\u064a\u0633\u062a \u0636\u0645\u0646 \u0633\u0639\u0631 \u0627\u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u0623\u0633\u0627\u0633\u064a. \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641:<\/p><ul data-start=\"3964\" data-end=\"4085\"><li class=\"\" data-start=\"3964\" data-end=\"4000\"><p class=\"\" data-start=\"3966\" data-end=\"4000\">\u0645\u0635\u0627\u0631\u064a\u0641 \u0646\u0642\u0644 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u062f\u0639\u0627\u062a.<\/p><\/li><li class=\"\" data-start=\"4001\" data-end=\"4035\"><p class=\"\" data-start=\"4003\" data-end=\"4035\">\u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0634\u062d\u0646\u0627\u062a \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u0646\u0642\u0644.<\/p><\/li><li class=\"\" data-start=\"4036\" data-end=\"4085\"><p class=\"\" data-start=\"4038\" data-end=\"4085\">\u0623\u062c\u0648\u0631 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0642\u0633\u0645 \u0627\u0644\u062a\u062e\u0632\u064a\u0646 \u0623\u0648 \u0645\u0646\u0627\u0648\u0644\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639.<\/p><\/li><\/ul><p class=\"\" data-start=\"4087\" data-end=\"4321\">\u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u062a\u064f\u0636\u0627\u0641 \u0625\u0644\u0649 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0644\u0623\u0646\u0647\u0627 \u062a\u064f\u0639\u062f \u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u062c\u0639\u0644 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0641\u064a \u062d\u0627\u0644\u0629 \u062c\u0627\u0647\u0632\u0629 \u0644\u0644\u0628\u064a\u0639. \u0623\u0645\u0627 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0631\u062a\u0628\u0637 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u2013 \u0645\u062b\u0644 \u0631\u0648\u0627\u062a\u0628 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u0639\u0644\u0627\u0646\u0627\u062a \u2013 \u0641\u0644\u0627 \u064a\u062a\u0645 \u0625\u062f\u062e\u0627\u0644\u0647\u0627 \u0636\u0645\u0646 COGS \u0644\u0623\u0646\u0647\u0627 \u062a\u064f\u0635\u0646\u0641 \u0643\u0645\u0635\u0627\u0631\u064a\u0641 \u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0639\u0627\u0645\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bccd3d5 elementor-widget elementor-widget-heading\" data-id=\"bccd3d5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">4\ufe0f\u20e3 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1d3d92b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d3d92b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-21ac816\" data-id=\"21ac816\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f828bb elementor-widget elementor-widget-text-editor\" data-id=\"8f828bb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"4353\" data-end=\"4744\">\u0647\u0648 \u0645\u0627 \u062a\u0628\u0642\u0649 \u0645\u0646 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u0644\u0645 \u064a\u062a\u0645 \u0628\u064a\u0639\u0647\u0627 \u0628\u0639\u062f. \u064a\u062a\u0645 \u062e\u0635\u0645 \u0647\u0630\u0627 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0644\u0623\u0646\u0647 \u0644\u0627 \u064a\u064f\u0645\u062b\u0644 \u062a\u0643\u0644\u0641\u0629 \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629\u060c \u0628\u0644 \u0633\u064a\u064f\u0631\u062d\u0644 \u0644\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0642\u0628\u0644\u0629. \u0648\u064a\u062c\u0628 \u062a\u0642\u064a\u064a\u0645\u0647 \u0628\u062f\u0642\u0629 \u0645\u0645\u0627\u062b\u0644\u0629 \u0644\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a\u060c \u0644\u0623\u0646 \u0627\u0644\u0645\u0628\u0627\u0644\u063a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0642\u0644\u064a\u0644 \u0645\u0646 \u0642\u064a\u0645\u062a\u0647 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u0634\u0648\u064a\u0647 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629. \u064a\u062c\u0628 \u0623\u0646 \u064a\u0639\u062a\u0645\u062f \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0639\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629\u060c \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17c028e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17c028e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7e727fa\" data-id=\"7e727fa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba6eec6 elementor-widget elementor-widget-heading\" data-id=\"ba6eec6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0631\u0627\u0628\u0639\u064b\u0627: COGS \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a613bdd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a613bdd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-de95218\" data-id=\"de95218\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cf08510 elementor-widget elementor-widget-text-editor\" data-id=\"cf08510\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"4793\" data-end=\"4995\">\u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u0644\u0627 \u062a\u0643\u062a\u0641\u064a \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0628\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a\u060c \u0628\u0644 \u062a\u064f\u0636\u0627\u0641 \u0625\u0644\u064a\u0647\u0627 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u062a\u0635\u0646\u064a\u0639\u060c \u0644\u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0627 \u062a\u0634\u062a\u0631\u064a \u0645\u0646\u062a\u062c\u0627\u062a \u062c\u0627\u0647\u0632\u0629\u060c \u0628\u0644 \u062a\u0646\u062a\u062c\u0647\u0627 \u062f\u0627\u062e\u0644\u064a\u064b\u0627. \u0644\u0630\u0644\u0643\u060c \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p><blockquote data-start=\"4997\" data-end=\"5119\"><p class=\"\" data-start=\"4999\" data-end=\"5119\"><strong data-start=\"4999\" data-end=\"5119\">COGS = \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0623\u0648\u0644 \u0627\u0644\u0645\u062f\u0629 + \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 + \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u2013 \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u0627\u0645\u0629 \u0622\u062e\u0631 \u0627\u0644\u0645\u062f\u0629<\/strong><\/p><\/blockquote><h4 data-start=\"5121\" data-end=\"5145\"><strong>\ud83d\udccc \u062a\u0641\u0635\u064a\u0644 \u0627\u0644\u0628\u0646\u0648\u062f:<\/strong><\/h4><ul data-start=\"5147\" data-end=\"5451\"><li class=\"\" data-start=\"5147\" data-end=\"5232\"><p class=\"\" data-start=\"5149\" data-end=\"5232\"><strong data-start=\"5149\" data-end=\"5173\">\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0623\u0648\u0644\u064a\u0629<\/strong>: \u0647\u0648 \u0645\u0627 \u062a\u0645\u0644\u0643\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u0645\u0648\u0627\u062f \u062e\u0627\u0645 \u0644\u0645 \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0628\u0639\u062f.<\/p><\/li><li class=\"\" data-start=\"5233\" data-end=\"5290\"><p class=\"\" data-start=\"5235\" data-end=\"5290\"><strong data-start=\"5235\" data-end=\"5259\">\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<\/strong>: \u062a\u0645\u062b\u0644 \u0645\u0627 \u062a\u0645 \u0634\u0631\u0627\u0624\u0647 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629.<\/p><\/li><li class=\"\" data-start=\"5291\" data-end=\"5374\"><p class=\"\" data-start=\"5293\" data-end=\"5374\"><strong data-start=\"5293\" data-end=\"5311\">\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0635\u0646\u064a\u0639<\/strong>: \u062a\u0634\u0645\u0644 \u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u0644\u0639\u0645\u0627\u0644\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u060c \u0648\u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621\u060c \u0648\u0627\u0644\u0635\u064a\u0627\u0646\u0629.<\/p><\/li><li class=\"\" data-start=\"5375\" data-end=\"5451\"><p class=\"\" data-start=\"5377\" data-end=\"5451\"><strong data-start=\"5377\" data-end=\"5415\">\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0645\u0646 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u0627\u0645\u0629<\/strong>: \u0647\u0648 \u0645\u0627 \u062a\u0645 \u0625\u0646\u062a\u0627\u062c\u0647 \u0644\u0643\u0646\u0647 \u0644\u0645 \u064a\u064f\u0628\u0627\u0639 \u0628\u0639\u062f.<\/p><\/li><\/ul><p class=\"\" data-start=\"5453\" data-end=\"5577\">\u062a\u062d\u0644\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u064a\u064f\u0639\u0637\u064a \u062a\u0635\u0648\u0631\u064b\u0627 \u062f\u0642\u064a\u0642\u064b\u0627 \u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u060c \u0648\u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0644\u062a\u062d\u062f\u064a\u062f \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0641\u0627\u0642\u062f \u0641\u064a \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7fdc304 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fdc304\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d282bf\" data-id=\"4d282bf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-17cb765 elementor-widget elementor-widget-heading\" data-id=\"17cb765\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062e\u0627\u0645\u0633\u064b\u0627: \u0644\u0645\u0627\u0630\u0627 \u062a\u064f\u0639\u062f COGS \u0645\u0647\u0645\u0629 \u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\u061f\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9176f8 elementor-widget elementor-widget-text-editor\" data-id=\"a9176f8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"212\" data-end=\"415\">\u062a\u064f\u0639\u062a\u0628\u0631 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS) \u0645\u0646 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u062d\u0644\u0644\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0648\u0646\u060c \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0648\u0646\u060c \u0648\u062d\u062a\u0649 \u0631\u0648\u0627\u062f \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0644\u0641\u0647\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0644\u0644\u0634\u0631\u0643\u0629. \u0625\u0644\u064a\u0643 \u0623\u0647\u0645 \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u064a \u062a\u0628\u0631\u0632 \u0623\u0647\u0645\u064a\u0629 \u0647\u0630\u0627 \u0627\u0644\u0645\u0624\u0634\u0631:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-038eb63 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"038eb63\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9fcac66\" data-id=\"9fcac66\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-017cc84 elementor-widget elementor-widget-heading\" data-id=\"017cc84\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. \u0627\u062d\u062a\u0633\u0627\u0628 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0628\u062f\u0642\u0629\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7253b39 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7253b39\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-27e7daa\" data-id=\"27e7daa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-db2cad3 elementor-widget elementor-widget-text-editor\" data-id=\"db2cad3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"466\" data-end=\"538\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0645\u0628\u0627\u0634\u0631\u0629\u064b \u0641\u064a \u0645\u0639\u0627\u062f\u0644\u0629 \u062d\u0633\u0627\u0628 <strong data-start=\"519\" data-end=\"537\">\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/strong>:<\/p><blockquote data-start=\"540\" data-end=\"607\"><p class=\"\" data-start=\"542\" data-end=\"607\"><strong data-start=\"542\" data-end=\"607\">\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a = \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u2013 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS)<\/strong><\/p><\/blockquote><p class=\"\" data-start=\"609\" data-end=\"1018\">\u0647\u0630\u0627 \u0627\u0644\u0631\u0628\u062d \u064a\u064f\u0645\u062b\u0644 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0627 \u062d\u0642\u0642\u062a\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0628\u064a\u0646 \u0645\u0627 \u0623\u0646\u0641\u0642\u062a\u0647 \u0639\u0644\u0649 \u0625\u0646\u062a\u0627\u062c \u0623\u0648 \u0634\u0631\u0627\u0621 \u0627\u0644\u0628\u0636\u0627\u0626\u0639. \u0648\u064a\u064f\u0639\u062f\u0651 \u0645\u0624\u0634\u0631\u0627\u064b \u062d\u064a\u0648\u064a\u0627\u064b \u0644\u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u0641\u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u062a\u062d\u0648\u064a\u0644 \u0645\u0648\u0627\u0631\u062f\u0647\u0627 \u0625\u0644\u0649 \u062f\u062e\u0644. \u0643\u0644\u0645\u0627 \u0627\u0646\u062e\u0641\u0636\u062a COGS \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0632\u0627\u062f \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d\u060c \u0645\u0645\u0627 \u064a\u062f\u0644 \u0639\u0644\u0649 \u0643\u0641\u0627\u0621\u0629 \u0623\u0639\u0644\u0649 \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u062e\u0641\u0636 \u0627\u0644\u0647\u062f\u0631 \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062a\u0641\u0627\u0648\u0636 \u0645\u0639 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646. \u0623\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a COGS \u0645\u0631\u062a\u0641\u0639\u0629 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0641\u0642\u062f \u064a\u0634\u064a\u0631 \u0630\u0644\u0643 \u0625\u0644\u0649 \u0648\u062c\u0648\u062f \u0636\u0639\u0641 \u0641\u064a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0623\u0648 \u0627\u0644\u0634\u0631\u0627\u0621 \u0623\u0648 \u062a\u0633\u0639\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0627\u0633\u0628.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cd9f08e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd9f08e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0974cc3\" data-id=\"0974cc3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4e7295e elementor-widget elementor-widget-heading\" data-id=\"4e7295e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0628\u064a\u0639 \u0628\u0634\u0643\u0644 \u0645\u062f\u0631\u0648\u0633\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6be7e72 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6be7e72\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a256510\" data-id=\"a256510\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e9c097 elementor-widget elementor-widget-text-editor\" data-id=\"3e9c097\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"1078\" data-end=\"1535\">\u0641\u0647\u0645 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0628\u062f\u0642\u0629 \u0647\u0648 \u0627\u0644\u0639\u0627\u0645\u0644 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u062a\u062d\u062f\u064a\u062f \u0633\u0639\u0631 \u0628\u064a\u0639 \u0639\u0627\u062f\u0644 \u0648\u0645\u0631\u0628\u062d \u0644\u0644\u0645\u0646\u062a\u062c. \u0639\u0646\u062f \u0627\u062d\u062a\u0633\u0627\u0628 COGS\u060c \u062a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0644\u0633\u0639\u0631 \u0627\u0644\u0630\u064a \u064a\u064f\u062d\u0642\u0642 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644\u060c \u0623\u064a \u0627\u0644\u0630\u064a \u064a\u063a\u0637\u064a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0641\u0642\u0637 \u062f\u0648\u0646 \u0631\u0628\u062d \u0623\u0648 \u062e\u0633\u0627\u0631\u0629. \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0642\u0627\u0631\u0646\u0629 COGS \u0628\u0647\u0648\u0627\u0645\u0634 \u0627\u0644\u0633\u0648\u0642\u060c \u064a\u0645\u0643\u0646 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u062d\u0648\u0644 \u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0623\u0633\u0639\u0627\u0631\u060c \u062e\u0641\u0636 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u060c \u0623\u0648 \u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646. \u0628\u062f\u0648\u0646 \u0645\u0639\u0631\u0641\u0629 COGS \u0628\u062f\u0642\u0629\u060c \u0642\u062f \u062a\u0642\u0648\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u062a\u0633\u0639\u064a\u0631 \u0645\u0646\u062a\u062c\u0627\u062a\u0647\u0627 \u0628\u0637\u0631\u064a\u0642\u0629 \u062a\u064f\u062d\u0642\u0642 \u062e\u0633\u0627\u0626\u0631 \u062f\u0648\u0646 \u0623\u0646 \u062a\u062f\u0631\u0643 \u0630\u0644\u0643\u060c \u0623\u0648 \u062a\u062c\u0639\u0644 \u0623\u0633\u0639\u0627\u0631\u0647\u0627 \u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u064b\u0627 \u0641\u062a\u0641\u0642\u062f \u062a\u0646\u0627\u0641\u0633\u064a\u062a\u0647\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4627feb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4627feb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-297334a\" data-id=\"297334a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa78b23 elementor-widget elementor-widget-heading\" data-id=\"aa78b23\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-76a13e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"76a13e8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f353d0\" data-id=\"5f353d0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88d6a06 elementor-widget elementor-widget-text-editor\" data-id=\"88d6a06\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"1589\" data-end=\"1929\">\u0627\u0631\u062a\u0641\u0627\u0639 COGS \u0628\u062f\u0648\u0646 \u0645\u0628\u0631\u0631 \u0648\u0627\u0636\u062d \u064a\u064f\u0639\u062f\u0651 \u0645\u0624\u0634\u0631\u0627\u064b \u0633\u0644\u0628\u064a\u0627\u064b \u0639\u0644\u0649 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0634\u0631\u0643\u0629. \u0642\u062f \u064a\u0643\u0648\u0646 \u0627\u0644\u0633\u0628\u0628 \u0647\u0648 \u0647\u062f\u0631 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645\u060c \u0636\u0639\u0641 \u0641\u064a <strong><a href=\"https:\/\/e-invoice.io\/en\/%d9%86%d9%85%d9%88%d8%b0%d8%ac-%d8%ac%d8%b1%d8%af-%d8%a7%d9%84%d9%85%d8%ae%d8%b2%d9%88%d9%86-%d8%af%d9%84%d9%8a%d9%84%d9%83-%d8%a7%d9%84%d8%b4%d8%a7%d9%85%d9%84\/\">\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/a><\/strong>\u060c \u0623\u062c\u0648\u0631 \u0632\u0627\u0626\u062f\u0629 \u0623\u0648 \u0623\u0639\u0637\u0627\u0644 \u0641\u064a \u0627\u0644\u0625\u0646\u062a\u0627\u062c. \u062a\u062d\u0644\u064a\u0644 COGS \u064a\u064f\u0633\u0627\u0639\u062f \u0641\u064a \u0631\u0635\u062f \u0647\u0630\u0647 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0645\u0628\u0643\u0631\u064b\u0627\u060c \u0645\u0645\u0627 \u064a\u0645\u0643\u0651\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0645\u0646 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u062a\u0635\u062d\u064a\u062d\u064a\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621\u060c \u0645\u062b\u0644 \u062a\u063a\u064a\u064a\u0631 \u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u060c \u062a\u062d\u0633\u064a\u0646 \u0625\u062f\u0627\u0631\u0629 \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u060c \u0623\u0648 \u062a\u0631\u0634\u064a\u062f \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0648\u0627\u0631\u062f.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c79f5f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c79f5f5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b8ff53e\" data-id=\"b8ff53e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f908497 elementor-widget elementor-widget-heading\" data-id=\"f908497\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">4. \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0648\u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-45c43a8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45c43a8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bb19000\" data-id=\"bb19000\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e855d2c elementor-widget elementor-widget-text-editor\" data-id=\"e855d2c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"1986\" data-end=\"2382\">\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0646\u062a\u0638\u0645 \u0644\u0640 COGS \u064a\u0648\u0641\u0651\u0631 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u064a\u0627\u0646\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0628\u0646\u0627\u0621 \u062a\u0648\u0642\u0639\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629\u060c \u0633\u0648\u0627\u0621 \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a \u0623\u0648 \u0648\u0636\u0639 \u0627\u0644\u062e\u0637\u0637 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629. \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062a\u0628\u0639 COGS \u0639\u0644\u0649 \u0645\u062f\u0649 \u0641\u062a\u0631\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0646\u0645\u0627\u0637 \u0627\u0644\u0645\u0648\u0633\u0645\u064a\u0629 \u0623\u0648 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u0644\u0641\u0629\u060c \u0645\u0645\u0627 \u064a\u0645\u0643\u0651\u0646\u0647\u0627 \u0645\u0646 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0623\u0645\u062b\u0644 \u0644\u0644\u0634\u0631\u0627\u0621\u060c \u0627\u0644\u062a\u0633\u0639\u064a\u0631\u060c \u0648\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a. \u0643\u0645\u0627 \u064a\u064f\u0633\u062a\u062e\u062f\u0645 COGS \u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0642\u0627\u0631\u0646 Benchmarking \u0628\u064a\u0646 \u0641\u0631\u0648\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0648 \u0645\u0639 \u0634\u0631\u0643\u0627\u062a \u0645\u0646\u0627\u0641\u0633\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cc105c2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc105c2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b86f9d3\" data-id=\"b86f9d3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eba7220 elementor-widget elementor-widget-heading\" data-id=\"eba7220\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0633\u0627\u062f\u0633\u064b\u0627: \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0639\u0644\u0649 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS)\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d0620ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d0620ad\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d6458bd\" data-id=\"d6458bd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8dc9bef elementor-widget elementor-widget-heading\" data-id=\"8dc9bef\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. \u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0631\u062f \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c52d40d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c52d40d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b9be0de\" data-id=\"b9be0de\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-539b83c elementor-widget elementor-widget-text-editor\" data-id=\"539b83c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li class=\"\" data-start=\"2503\" data-end=\"2703\"><p class=\"\" data-start=\"2505\" data-end=\"2703\"><strong data-start=\"2505\" data-end=\"2526\">\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0631\u062f \u0627\u0644\u062f\u0648\u0631\u064a<\/strong>: \u0644\u0627 \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 COGS \u0625\u0644\u0627 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0639\u062f \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u062c\u0631\u062f \u0641\u0639\u0644\u064a \u0644\u0644\u0645\u062e\u0632\u0648\u0646. \u0648\u0647\u0648 \u0634\u0627\u0626\u0639 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629\u060c \u0648\u064a\u062a\u0645\u064a\u0632 \u0628\u0627\u0644\u0628\u0633\u0627\u0637\u0629\u060c \u0644\u0643\u0646\u0647 \u0623\u0642\u0644 \u062f\u0642\u0629 \u0648\u064a\u064f\u0635\u0639\u0651\u0628 \u062a\u062a\u0628\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0641\u0648\u0631\u064a\u0629.<\/p><\/li><li class=\"\" data-start=\"2707\" data-end=\"2926\"><p class=\"\" data-start=\"2709\" data-end=\"2926\"><strong data-start=\"2709\" data-end=\"2730\">\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0631\u062f \u0627\u0644\u062f\u0627\u0626\u0645<\/strong>: \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062b \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648COGS \u0628\u0634\u0643\u0644 \u0641\u0648\u0631\u064a \u0645\u0639 \u0643\u0644 \u0639\u0645\u0644\u064a\u0629 \u0628\u064a\u0639 \u0623\u0648 \u0634\u0631\u0627\u0621\u060c \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u0631\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0623\u0648 \u0623\u0646\u0638\u0645\u0629 ERP. \u064a\u064f\u0648\u0641\u0651\u0631 \u062f\u0642\u0629 \u0639\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0648\u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0644\u062d\u0638\u064a\u0629 \u0645\u0628\u0646\u064a\u0629 \u0639\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u062f\u064a\u062b\u0629.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e823f36 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e823f36\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dbe9758\" data-id=\"dbe9758\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e4e0511 elementor-widget elementor-widget-heading\" data-id=\"e4e0511\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. \u0637\u0631\u064a\u0642\u0629 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4deb4e3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4deb4e3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-db6aa8e\" data-id=\"db6aa8e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-917281f elementor-widget elementor-widget-text-editor\" data-id=\"917281f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li class=\"\" data-start=\"2968\" data-end=\"3106\"><p class=\"\" data-start=\"2970\" data-end=\"3106\"><strong data-start=\"2970\" data-end=\"3004\">FIFO (\u0627\u0644\u0648\u0627\u0631\u062f \u0623\u0648\u0644\u0627\u064b \u064a\u062e\u0631\u062c \u0623\u0648\u0644\u0627\u064b)<\/strong>: \u064a\u064f\u0641\u062a\u0631\u0636 \u0623\u0646 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0623\u0642\u062f\u0645 \u0647\u064a \u0627\u0644\u062a\u064a \u062a\u064f\u0628\u0627\u0639 \u0623\u0648\u0644\u0627\u064b\u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 COGS \u0623\u0642\u0644 \u0648\u0647\u0648\u0627\u0645\u0634 \u0631\u0628\u062d \u0623\u0639\u0644\u0649 \u0641\u064a \u0641\u062a\u0631\u0627\u062a \u0627\u0644\u062a\u0636\u062e\u0645.<\/p><\/li><li class=\"\" data-start=\"3108\" data-end=\"3330\"><p class=\"\" data-start=\"3110\" data-end=\"3330\"><strong data-start=\"3110\" data-end=\"3145\">LIFO (\u0627\u0644\u0648\u0627\u0631\u062f \u0623\u062e\u064a\u0631\u064b\u0627 \u064a\u062e\u0631\u062c \u0623\u0648\u0644\u0627\u064b)<\/strong>: \u064a\u064f\u0641\u062a\u0631\u0636 \u0623\u0646 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0623\u062d\u062f\u062b \u0647\u064a \u0627\u0644\u062a\u064a \u062a\u064f\u0628\u0627\u0639 \u0623\u0648\u0644\u0627\u064b\u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 COGS \u0623\u0639\u0644\u0649 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0623\u0631\u0628\u0627\u062d \u0623\u0642\u0644 \u2013 \u0644\u0643\u0646\u0647 \u064a\u0642\u0644\u0644 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a. \u063a\u064a\u0631 \u0645\u0633\u0645\u0648\u062d \u0628\u0647 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062f\u0648\u0644 \u0645\u062b\u0644 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u0637\u0628\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 IFRS.<\/p><\/li><li class=\"\" data-start=\"3332\" data-end=\"3464\"><p class=\"\" data-start=\"3334\" data-end=\"3464\"><strong data-start=\"3334\" data-end=\"3352\">\u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0645\u0631\u062c\u062d<\/strong>: \u062a\u064f\u062d\u0633\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648\u0627\u0644\u0640COGS \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0645\u062a\u0648\u0633\u0637 \u0633\u0639\u0631 \u0627\u0644\u0648\u062d\u062f\u0629. \u064a\u064f\u0639\u062a\u0628\u0631 \u062d\u0644\u0627\u064b \u0648\u0633\u0637\u0627\u064b \u0648\u064a\u0648\u0641\u0631 \u0627\u0633\u062a\u0642\u0631\u0627\u0631\u064b\u0627 \u0641\u064a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2ae54e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ae54e1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa08708\" data-id=\"fa08708\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a67d554 elementor-widget elementor-widget-heading\" data-id=\"a67d554\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. \u062a\u063a\u064a\u0631 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0648\u0627\u0644\u0633\u0644\u0639<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-271922f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"271922f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3fe86f7\" data-id=\"3fe86f7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-095832e elementor-widget elementor-widget-text-editor\" data-id=\"095832e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"3517\" data-end=\"3824\">\u0625\u0630\u0627 \u0627\u0631\u062a\u0641\u0639\u062a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0623\u0648 \u0627\u0644\u0634\u0631\u0627\u0621\u060c \u0641\u0625\u0646 COGS \u0633\u062a\u0631\u062a\u0641\u0639 \u0645\u0628\u0627\u0634\u0631\u0629. \u0644\u0630\u0644\u0643\u060c \u062a\u0639\u062a\u0645\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0639\u0642\u0648\u062f \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 \u0645\u0639 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0623\u0648 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u062f\u0627\u0626\u0644 \u0623\u0631\u062e\u0635 \u0644\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 COGS \u062a\u062d\u062a \u0627\u0644\u0633\u064a\u0637\u0631\u0629. \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629\u060c \u0648\u0633\u0639\u0631 \u0635\u0631\u0641 \u0627\u0644\u0639\u0645\u0644\u0627\u062a\u060c \u0648\u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629\u060c \u0643\u0644\u0647\u0627 \u0639\u0648\u0627\u0645\u0644 \u062e\u0627\u0631\u062c\u064a\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0644\u0641\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f934636 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f934636\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1152d3c\" data-id=\"1152d3c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d536bb elementor-widget elementor-widget-heading\" data-id=\"0d536bb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"> 4. \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0642\u0646\u064a \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-38d9ffe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38d9ffe\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-80ac356\" data-id=\"80ac356\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d8be304 elementor-widget elementor-widget-text-editor\" data-id=\"d8be304\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0623\u0646\u0638\u0645\u0629 \u062d\u062f\u064a\u062b\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u062a\u0633\u062a\u0637\u064a\u0639 \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062a\u0627\u0644\u0641 \u0648\u0627\u0644\u0641\u0642\u062f \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631. \u0643\u0645\u0627 \u0623\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 (\u0645\u062b\u0644 \u0623\u0646\u0638\u0645\u0629 \u062a\u062a\u0628\u0639 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a RFID \u0623\u0648 \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a) \u064a\u064f\u062d\u0633\u0646 \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0627\u0644\u062a\u062e\u0632\u064a\u0646\u060c \u0648\u064a\u064f\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u062a\u064f\u0642\u0644\u0644 \u0645\u0646 COGS \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0637\u0648\u064a\u0644.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d6ab70e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d6ab70e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b84a4e\" data-id=\"7b84a4e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d65e25a elementor-widget elementor-widget-heading\" data-id=\"d65e25a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0633\u0627\u0628\u0639\u064b\u0627: \u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629 \u0641\u064a \u0641\u0647\u0645 \u0648\u062a\u0637\u0628\u064a\u0642 COGS\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f4dbd8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f4dbd8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-983e924\" data-id=\"983e924\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c9ea82c elementor-widget elementor-widget-text-editor\" data-id=\"c9ea82c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul data-start=\"4220\" data-end=\"4846\"><li class=\"\" data-start=\"4220\" data-end=\"4459\"><p class=\"\" data-start=\"4223\" data-end=\"4459\"><strong data-start=\"4223\" data-end=\"4252\">\u062f\u0645\u062c \u062c\u0645\u064a\u0639 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0636\u0645\u0646 COGS<\/strong><br data-start=\"4252\" data-end=\"4255\" \/>\u0627\u0644\u062e\u0644\u0637 \u0628\u064a\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0647\u0648 \u062e\u0637\u0623 \u0634\u0627\u0626\u0639. \u064a\u062c\u0628 \u062d\u0635\u0631 COGS \u0641\u064a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0625\u0646\u062a\u0627\u062c \u0623\u0648 \u0634\u0631\u0627\u0621 \u0627\u0644\u0633\u0644\u0639 \u0641\u0642\u0637\u060c \u0648\u0639\u062f\u0645 \u0625\u062f\u062e\u0627\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0633\u0648\u064a\u0642 \u0623\u0648 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0636\u0645\u0646\u0647\u0627\u060c \u0644\u0623\u0646\u0647\u0627 \u062a\u064f\u0633\u062c\u0644 \u0641\u064a \u0628\u0646\u062f \u0622\u062e\u0631 \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644.<\/p><\/li><li class=\"\" data-start=\"4461\" data-end=\"4631\"><p class=\"\" data-start=\"4464\" data-end=\"4631\"><strong data-start=\"4464\" data-end=\"4502\">\u0625\u0647\u0645\u0627\u0644 \u0623\u0648 \u0633\u0648\u0621 \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a<\/strong><br data-start=\"4502\" data-end=\"4505\" \/>\u062a\u0642\u064a\u064a\u0645 \u063a\u064a\u0631 \u062f\u0642\u064a\u0642 \u0644\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0627\u062d\u062a\u0633\u0627\u0628 COGS \u0623\u0639\u0644\u0649 \u0623\u0648 \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0648\u0627\u0642\u0639\u060c \u0645\u0645\u0627 \u064a\u0634\u0648\u0647 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0631\u0628\u062d \u0648\u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a.<\/p><\/li><li class=\"\" data-start=\"4633\" data-end=\"4846\"><p class=\"\" data-start=\"4636\" data-end=\"4846\"><strong data-start=\"4636\" data-end=\"4673\">\u062a\u0637\u0628\u064a\u0642 \u0645\u0641\u0647\u0648\u0645 COGS \u0641\u064a \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/strong><br data-start=\"4673\" data-end=\"4676\" \/>\u0628\u0645\u0627 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u064a\u0629 \u0644\u0627 \u062a\u0628\u064a\u0639 \u0645\u0646\u062a\u062c\u0627\u062a \u0645\u0627\u062f\u064a\u0629\u060c \u0641\u0625\u0646 \u062a\u0637\u0628\u064a\u0642 COGS \u0639\u0644\u064a\u0647\u0627 \u063a\u064a\u0631 \u062f\u0642\u064a\u0642. \u0645\u0627 \u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0630\u0644\u0643 \u0647\u0648 \u201c\u062a\u0643\u0644\u0641\u0629 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0629\u201d\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0634\u0645\u0644 \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0644\u0648\u062c\u0633\u062a\u064a\u0629.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3e914d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e914d8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3fb9959\" data-id=\"3fb9959\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b162c97 elementor-widget elementor-widget-heading\" data-id=\"b162c97\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062b\u0627\u0645\u0646\u064b\u0627: \u0643\u064a\u0641 \u062a\u0624\u062b\u0631 COGS \u0639\u0644\u0649 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u061f\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1004eb2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1004eb2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9106ec6\" data-id=\"9106ec6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ade65ee elementor-widget elementor-widget-text-editor\" data-id=\"ade65ee\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"4896\" data-end=\"5102\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u062a\u064f\u062e\u0635\u0645 \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0642\u0628\u0644 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0627\u0641\u064a\u0629\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0647\u064a \u062a\u064f\u0642\u0644\u0644 \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629. \u0643\u0644\u0645\u0627 \u0632\u0627\u062f\u062a COGS (\u0628\u0634\u0643\u0644 \u0645\u0634\u0631\u0648\u0639)\u060c \u0642\u0644\u0651 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u064f\u0639\u0644\u0646 \u0639\u0646\u0647\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0646\u062e\u0641\u0636\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629.<\/p><p class=\"\" data-start=\"5104\" data-end=\"5380\">\u0644\u0647\u0630\u0627 \u0627\u0644\u0633\u0628\u0628\u060c \u062a\u0644\u062c\u0623 \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0637\u0631\u0642 \u062a\u0642\u064a\u064a\u0645 \u0645\u062e\u0632\u0648\u0646 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 COGS \u0623\u0639\u0644\u0649\u060c \u0645\u062b\u0644 LIFO\u060c \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0627\u062a \u0627\u0644\u062a\u0636\u062e\u0645. \u0648\u0631\u063a\u0645 \u0623\u0646 \u0647\u0630\u0627 \u064a\u064f\u0642\u0644\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0638\u0627\u0647\u0631\u0629\u060c \u0625\u0644\u0627 \u0623\u0646\u0647 \u064a\u064f\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0628\u0634\u0631\u0637 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0630\u0644\u0643 \u0645\u062a\u0648\u0627\u0641\u0642\u064b\u0627 \u0645\u0639 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0f9a5fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f9a5fd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ba2f763\" data-id=\"ba2f763\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c8f7040 elementor-widget elementor-widget-heading\" data-id=\"c8f7040\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062a\u0627\u0633\u0639\u064b\u0627: \u0645\u062b\u0627\u0644 \u062a\u0637\u0628\u064a\u0642\u064a \u0634\u0627\u0645\u0644 \u0644\u0634\u0631\u0643\u0629 \u0635\u0646\u0627\u0639\u064a\u0629\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9e7c584 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9e7c584\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-880d21b\" data-id=\"880d21b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5006a4f elementor-widget elementor-widget-text-editor\" data-id=\"5006a4f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 data-start=\"5433\" data-end=\"5446\"><strong data-start=\"5433\" data-end=\"5446\">\u0627\u0644\u0645\u0639\u0637\u064a\u0627\u062a:<\/strong><\/h5><ul data-start=\"5448\" data-end=\"5741\"><li class=\"\" data-start=\"5448\" data-end=\"5492\"><p class=\"\" data-start=\"5450\" data-end=\"5492\">\u0645\u062e\u0632\u0648\u0646 \u0645\u0648\u0627\u062f \u0623\u0648\u0644\u064a\u0629 \u0623\u0648\u0644 \u0627\u0644\u0645\u062f\u0629 = 20,000 \u0631\u064a\u0627\u0644<\/p><\/li><li class=\"\" data-start=\"5493\" data-end=\"5531\"><p class=\"\" data-start=\"5495\" data-end=\"5531\">\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 = 80,000 \u0631\u064a\u0627\u0644<\/p><\/li><li class=\"\" data-start=\"5532\" data-end=\"5561\"><p class=\"\" data-start=\"5534\" data-end=\"5561\">\u0623\u062c\u0648\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 = 40,000 \u0631\u064a\u0627\u0644<\/p><\/li><li class=\"\" data-start=\"5562\" data-end=\"5604\"><p class=\"\" data-start=\"5564\" data-end=\"5604\">\u062a\u0643\u0627\u0644\u064a\u0641 \u0635\u0646\u0627\u0639\u064a\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 = 30,000 \u0631\u064a\u0627\u0644<\/p><\/li><li class=\"\" data-start=\"5605\" data-end=\"5649\"><p class=\"\" data-start=\"5607\" data-end=\"5649\">\u0645\u062e\u0632\u0648\u0646 \u0645\u0648\u0627\u062f \u0623\u0648\u0644\u064a\u0629 \u0622\u062e\u0631 \u0627\u0644\u0645\u062f\u0629 = 10,000 \u0631\u064a\u0627\u0644<\/p><\/li><li class=\"\" data-start=\"5650\" data-end=\"5695\"><p class=\"\" data-start=\"5652\" data-end=\"5695\">\u0645\u062e\u0632\u0648\u0646 \u0645\u0646\u062a\u062c\u0627\u062a \u062a\u0627\u0645\u0629 \u0623\u0648\u0644 \u0627\u0644\u0645\u062f\u0629 = 25,000 \u0631\u064a\u0627\u0644<\/p><\/li><li class=\"\" data-start=\"5696\" data-end=\"5741\"><p class=\"\" data-start=\"5698\" data-end=\"5741\">\u0645\u062e\u0632\u0648\u0646 \u0645\u0646\u062a\u062c\u0627\u062a \u062a\u0627\u0645\u0629 \u0622\u062e\u0631 \u0627\u0644\u0645\u062f\u0629 = 35,000 \u0631\u064a\u0627\u0644<\/p><\/li><\/ul><h5 data-start=\"5748\" data-end=\"5770\"><strong data-start=\"5748\" data-end=\"5770\">\u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u0641\u0635\u064a\u0644\u064a\u0629:<\/strong><\/h5><ul data-start=\"5772\" data-end=\"5936\"><li class=\"\" data-start=\"5772\" data-end=\"5936\"><p class=\"\" data-start=\"5775\" data-end=\"5936\"><strong data-start=\"5775\" data-end=\"5817\">\u062d\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0625\u0646\u062a\u0627\u062c<\/strong><br data-start=\"5817\" data-end=\"5820\" \/>\u064a\u062a\u0645 \u062c\u0645\u0639 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0623\u0648\u0644\u064a \u0644\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0645\u0639 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629\u060c \u062b\u0645 \u064a\u064f\u0637\u0631\u062d \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0641\u0639\u0644\u064a\u064b\u0627:<\/p><\/li><\/ul><blockquote data-start=\"5937\" data-end=\"5981\"><p class=\"\" data-start=\"5939\" data-end=\"5981\">20,000 + 80,000 \u2013 10,000 = <strong data-start=\"5966\" data-end=\"5981\">90,000 \u0631\u064a\u0627\u0644<\/strong><\/p><\/blockquote><p class=\"\" data-start=\"5983\" data-end=\"6051\">\u0647\u0630\u0627 \u0627\u0644\u0631\u0642\u0645 \u064a\u064f\u0645\u062b\u0644 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062a\u064a \u062f\u062e\u0644\u062a \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629.<\/p><ul data-start=\"6053\" data-end=\"6217\"><li class=\"\" data-start=\"6053\" data-end=\"6217\"><p class=\"\" data-start=\"6056\" data-end=\"6217\"><strong data-start=\"6056\" data-end=\"6085\">\u062d\u0633\u0627\u0628 \u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c<\/strong><br data-start=\"6085\" data-end=\"6088\" \/>\u0646\u0636\u064a\u0641 \u0625\u0644\u0649 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0635\u0646\u0639 \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 (\u0645\u062b\u0644 \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u0648\u0627\u0644\u0635\u064a\u0627\u0646\u0629):<\/p><\/li><\/ul><blockquote data-start=\"6218\" data-end=\"6263\"><p class=\"\" data-start=\"6220\" data-end=\"6263\">90,000 + 40,000 + 30,000 = <strong data-start=\"6247\" data-end=\"6263\">160,000 \u0631\u064a\u0627\u0644<\/strong><\/p><\/blockquote><p class=\"\" data-start=\"6265\" data-end=\"6320\">\u0647\u0630\u0627 \u0647\u0648 \u0625\u062c\u0645\u0627\u0644\u064a \u0645\u0627 \u062a\u0645 \u0625\u0646\u0641\u0627\u0642\u0647 \u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629.<\/p><ul data-start=\"6322\" data-end=\"6448\"><li class=\"\" data-start=\"6322\" data-end=\"6448\"><p class=\"\" data-start=\"6325\" data-end=\"6448\"><strong data-start=\"6325\" data-end=\"6356\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0644\u0644\u0628\u064a\u0639<\/strong><br data-start=\"6356\" data-end=\"6359\" \/>\u0646\u0636\u064a\u0641 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0625\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062c\u0627\u0647\u0632\u0629 \u0645\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 (\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u062a\u0627\u0645 \u0623\u0648\u0644 \u0627\u0644\u0645\u062f\u0629):<\/p><\/li><\/ul><blockquote data-start=\"6449\" data-end=\"6486\"><p class=\"\" data-start=\"6451\" data-end=\"6486\">160,000 + 25,000 = <strong data-start=\"6470\" data-end=\"6486\">185,000 \u0631\u064a\u0627\u0644<\/strong><\/p><\/blockquote><p class=\"\" data-start=\"6488\" data-end=\"6544\">\u064a\u0645\u062b\u0644 \u0647\u0630\u0627 \u0627\u0644\u0631\u0642\u0645 \u062a\u0643\u0644\u0641\u0629 \u0643\u0644 \u0645\u0627 \u0643\u0627\u0646 \u0645\u062a\u0627\u062d\u064b\u0627 \u0644\u0644\u0628\u064a\u0639 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629.<\/p><ul data-start=\"6546\" data-end=\"6657\"><li class=\"\" data-start=\"6546\" data-end=\"6657\"><p class=\"\" data-start=\"6549\" data-end=\"6657\"><strong data-start=\"6549\" data-end=\"6586\">\u062d\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS)<\/strong><br data-start=\"6586\" data-end=\"6589\" \/>\u0646\u0637\u0631\u062d \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u062a\u0627\u0645 \u0627\u0644\u0645\u062a\u0628\u0642\u064a \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0645\u0646 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0644\u0644\u0628\u064a\u0639:<\/p><\/li><\/ul><blockquote data-start=\"6658\" data-end=\"6695\"><p class=\"\" data-start=\"6660\" data-end=\"6695\">185,000 \u2013 35,000 = <strong data-start=\"6679\" data-end=\"6695\">150,000 \u0631\u064a\u0627\u0644<\/strong><\/p><\/blockquote><p class=\"\" data-start=\"6697\" data-end=\"6762\">\u0648\u0647\u0630\u0627 \u0647\u0648 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0630\u064a \u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6848d53 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6848d53\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7857908\" data-id=\"7857908\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dd49295 elementor-widget elementor-widget-heading\" data-id=\"dd49295\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Add Your Heading Text Here<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e69c226 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e69c226\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-931e095\" data-id=\"931e095\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5160c4 elementor-widget elementor-widget-text-editor\" data-id=\"d5160c4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 data-start=\"224\" data-end=\"651\"><strong data-start=\"224\" data-end=\"303\">\u2753 \u0647\u0644 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062e\u062a\u0644\u0641 COGS \u0628\u064a\u0646 \u0634\u0631\u0643\u062a\u064a\u0646 \u062a\u0639\u0645\u0644\u0627\u0646 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0645\u062c\u0627\u0644 \u0648\u062a\u0628\u064a\u0639\u0627\u0646 \u0646\u0641\u0633 \u0627\u0644\u0645\u0646\u062a\u062c\u061f<\/strong><\/h4><p class=\"\" data-start=\"224\" data-end=\"651\"><br data-start=\"303\" data-end=\"306\" \/>\u2705 \u0646\u0639\u0645\u060c \u0648\u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0623\u062d\u064a\u0627\u0646\u064b\u0627. \u0627\u0644\u0641\u0631\u0648\u0642\u0627\u062a \u0641\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u062a\u0646\u0634\u0623 \u0645\u0646 \u0639\u062f\u0629 \u0639\u0648\u0627\u0645\u0644 \u0645\u062b\u0644 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062c\u0631\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a (\u062f\u0627\u0626\u0645 \u0623\u0648 \u062f\u0648\u0631\u064a)\u060c \u0623\u0633\u0644\u0648\u0628 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 (FIFO\u060c LIFO\u060c \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0645\u0631\u062c\u0651\u062d)\u060c \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0627\u0621\u060c \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629. \u062d\u062a\u0649 \u0644\u0648 \u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u062a\u0627\u0646 \u062a\u0628\u064a\u0639\u0627\u0646 \u0646\u0641\u0633 \u0627\u0644\u0645\u0646\u062a\u062c\u060c \u0641\u0625\u0646 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0641\u0631\u0648\u0642\u0627\u062a \u0645\u0644\u062d\u0648\u0638\u0629 \u0641\u064a COGS \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d.<\/p><h4 data-start=\"658\" data-end=\"1000\"><strong data-start=\"658\" data-end=\"708\">\u2753 \u0647\u0644 \u064a\u0645\u0643\u0646 \u062d\u0633\u0627\u0628 COGS \u064a\u0648\u0645\u064a\u064b\u0627 \u0623\u0648 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0641\u0639\u0644\u064a\u061f<\/strong><\/h4><p class=\"\" data-start=\"658\" data-end=\"1000\"><br data-start=\"708\" data-end=\"711\" \/>\u2705 \u0646\u0639\u0645\u060c \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0631\u062f \u0627\u0644\u062f\u0627\u0626\u0645 \u0648\u0623\u0646\u0638\u0645\u0629 ERP \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629\u060c \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062b \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0644\u062d\u0638\u064a\u064b\u0627 \u0645\u0639 \u0643\u0644 \u0639\u0645\u0644\u064a\u0629 \u0628\u064a\u0639. \u0623\u0645\u0627 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062e\u062f\u0645 \u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0631\u062f \u0627\u0644\u062f\u0648\u0631\u064a\u060c \u0641\u0644\u0627 \u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 COGS \u0625\u0644\u0627 \u0628\u0639\u062f \u062c\u0631\u062f \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0641\u0639\u0644\u064a\u064b\u0627 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0622\u0646\u064a \u063a\u064a\u0631 \u0645\u0645\u0643\u0646 \u0628\u0646\u0641\u0633 \u0627\u0644\u062f\u0642\u0629.<\/p><h4 data-start=\"1007\" data-end=\"1267\"><strong data-start=\"1007\" data-end=\"1053\">\u2753 \u0647\u0644 \u062a\u0634\u0645\u0644 COGS \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0623\u0648 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629\u061f<\/strong><\/h4><p class=\"\" data-start=\"1007\" data-end=\"1267\">\u2705 \u062a\u0634\u0645\u0644 \u0641\u0642\u0637 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0623\u0648 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645\u060c \u0645\u062b\u0644 \u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0623\u0648 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f. \u0623\u0645\u0627 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0623\u0648 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0641\u0647\u064a \u062a\u0635\u0646\u0651\u0641 \u0643\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0623\u0648 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0644\u0627 \u062a\u062f\u062e\u0644 \u0636\u0645\u0646 COGS.<\/p><h4 data-start=\"1274\" data-end=\"1587\"><strong data-start=\"1274\" data-end=\"1318\">\u2753 \u0647\u0644 \u064a\u0645\u0643\u0646 \u062a\u0639\u062f\u064a\u0644 COGS \u0628\u0639\u062f \u0625\u0642\u0641\u0627\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u061f<\/strong><\/h4><p class=\"\" data-start=\"1274\" data-end=\"1587\">\u274c \u0644\u0627 \u064a\u062c\u0648\u0632 \u062a\u0639\u062f\u064a\u0644 COGS \u0628\u0639\u062f \u0625\u0642\u0641\u0627\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0625\u0644\u0627 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u0645\u062b\u0644 \u0627\u0643\u062a\u0634\u0627\u0641 \u062e\u0637\u0623 \u0645\u062d\u0627\u0633\u0628\u064a \u0643\u0628\u064a\u0631\u060c \u0623\u0648 \u062a\u063a\u064a\u064a\u0631 \u062c\u0648\u0647\u0631\u064a \u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0645\u0648\u062c\u0628 \u0625\u0634\u0631\u0627\u0641 \u0642\u0627\u0646\u0648\u0646\u064a \u0623\u0648 \u0642\u0631\u0627\u0631 \u0645\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u064a\u0627. \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u064a\u062c\u0628 \u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0628\u062f\u0642\u0629 \u0641\u064a \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0625\u0631\u0641\u0627\u0642 \u0627\u0644\u0645\u0628\u0631\u0631\u0627\u062a \u0627\u0644\u0643\u0627\u0645\u0644\u0629.<\/p><h4 data-start=\"1594\" data-end=\"1944\"><strong data-start=\"1594\" data-end=\"1639\">\u2753 \u0647\u0644 \u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u062a\u0644\u0641 \u0623\u0648 \u0627\u0644\u0641\u0627\u0642\u062f \u0636\u0645\u0646 COGS\u061f<\/strong><\/h4><p class=\"\" data-start=\"1594\" data-end=\"1944\">\u2705 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0644\u0641 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0623\u0648 \u0627\u0644\u0641\u0627\u0642\u062f \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0636\u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0623\u0648 \u0627\u0644\u0646\u0642\u0644\u060c \u064a\u062a\u0645 \u062a\u0636\u0645\u064a\u0646\u0647 \u0636\u0645\u0646 COGS \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647 \u062c\u0632\u0621\u064b\u0627 \u0645\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u062f\u064a\u0629. \u0623\u0645\u0627 \u0627\u0644\u062a\u0644\u0641 \u0627\u0644\u0646\u0627\u062a\u062c \u0639\u0646 \u0627\u0644\u0625\u0647\u0645\u0627\u0644\u060c \u0623\u0648 \u0627\u0644\u0633\u0631\u0642\u0629\u060c \u0623\u0648 \u0633\u0648\u0621 \u0627\u0644\u062a\u062e\u0632\u064a\u0646\u060c \u0641\u064a\u064f\u0633\u062c\u0644 \u0643\u0628\u0646\u062f \u062e\u0633\u0627\u0631\u0629 \u0645\u0633\u062a\u0642\u0644 \u064a\u064f\u062f\u0631\u062c \u0641\u064a \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0623\u062e\u0631\u0649\u060c \u0648\u0644\u064a\u0633 \u0641\u064a COGS\u060c \u0644\u0623\u0646\u0647 \u0644\u0627 \u064a\u0639\u0643\u0633 \u062a\u0643\u0644\u0641\u0629 \u0625\u0646\u062a\u0627\u062c \u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-20b31d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"20b31d2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eff0503\" data-id=\"eff0503\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ffc7da2 elementor-widget elementor-widget-heading\" data-id=\"ffc7da2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u062e\u0627\u062a\u0645\u0629 <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ffbfce0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ffbfce0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-94f1332\" data-id=\"94f1332\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce8d272 elementor-widget elementor-widget-text-editor\" data-id=\"ce8d272\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"1967\" data-end=\"2298\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS) \u0644\u064a\u0633\u062a \u0645\u062c\u0631\u062f \u0631\u0642\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u062a\u0642\u0644\u064a\u062f\u064a\u060c \u0628\u0644 \u0647\u064a \u0623\u062f\u0627\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0648\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u062a\u064f\u0639\u0628\u0631 \u0639\u0646 \u0645\u062f\u0649 \u0641\u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0625\u0644\u0649 \u0625\u064a\u0631\u0627\u062f\u0627\u062a. \u0625\u0646 \u0641\u0647\u0645 \u0639\u0646\u0627\u0635\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629\u060c \u0648\u0643\u064a\u0641\u064a\u0629 \u0627\u062d\u062a\u0633\u0627\u0628\u0647\u0627\u060c \u0648\u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0639\u0644\u064a\u0647\u0627\u060c \u064a\u064f\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0628\u0646\u064a\u0629 \u0639\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u062f\u0642\u064a\u0642\u0629: \u0645\u0646 \u0627\u0644\u062a\u0633\u0639\u064a\u0631\u060c \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0643\u0641\u0627\u0621\u0629\u060c \u0625\u0644\u0649 \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u062a\u0639\u0638\u064a\u0645 \u0627\u0644\u0631\u0628\u062d\u064a\u0629.<\/p><p class=\"\" data-start=\"2300\" data-end=\"2509\">\u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0637\u0628\u064a\u0642 \u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0631\u062f \u0648\u0627\u0644\u0645\u062e\u0632\u0648\u0646\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062d\u0643\u0645 \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644 \u0641\u064a COGS \u0648\u062a\u062d\u0642\u064a\u0642 \u062a\u0648\u0627\u0632\u0646 \u0635\u062d\u064a \u0628\u064a\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0646\u0645\u0648 \u0637\u0648\u064a\u0644 \u0627\u0644\u0623\u062c\u0644.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062a\u064f\u0639\u062f \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (Cost of Goods Sold \u2013 COGS) \u0645\u0646 \u0623\u0628\u0631\u0632 \u0627\u0644\u0645\u0642\u0627\u064a\u064a\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0639\u0644\u0649 \u062d\u062f \u0633\u0648\u0627\u0621. \u062a\u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u062d\u062c\u0631 \u0627\u0644\u0623\u0633\u0627\u0633 \u0644\u0641\u0647\u0645 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u0627\u0644\u0631\u0628\u062d\u064a\u0629\u060c \u062d\u064a\u062b \u062a\u062d\u062f\u062f \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0631\u0626\u064a\u0633\u064a (\u0628\u064a\u0639 \u0627\u0644\u0633\u0644\u0639). \u0645\u0639\u0627\u062f\u0644\u0629 \u062a\u0643\u0644\u0641\u0629&hellip;&nbsp;<a href=\"https:\/\/e-invoice.io\/en\/%d8%a3%d9%81%d8%b6%d9%84-%d8%b7%d8%b1%d9%82-%d8%ad%d8%b3%d8%a7%d8%a8-%d8%aa%d9%83%d9%84%d9%81%d8%a9-%d8%a7%d9%84%d8%a8%d8%b6%d8%a7%d8%b9%d8%a9-%d8%a7%d9%84%d9%85%d8%a8%d8%a7%d8%b9%d8%a9-cogs\/\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\u0623\u0641\u0636\u0644 \u0637\u0631\u0642 \u062d\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS)<\/span><\/a><\/p>","protected":false},"author":7,"featured_media":12646,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[21,20],"tags":[],"class_list":["post-12635","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-21","category-20"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0623\u0641\u0636\u0644 \u0637\u0631\u0642 \u062d\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS) - \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/title>\n<meta name=\"description\" content=\"\u0645\u0631\u062c\u0639\u064b\u0627 \u0645\u062a\u0643\u0627\u0645\u0644\u064b\u0627 \u0644\u0641\u0647\u0645 \u0645\u0639\u0627\u062f\u0644\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS)\u060c \u062d\u064a\u062b \u064a\u0634\u0631\u062d \u0645\u0641\u0627\u0647\u064a\u0645\u0647\u0627 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629\u060c \u0637\u0631\u0642 \u062d\u0633\u0627\u0628\u0647\u0627 \u0641\u064a \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/e-invoice.io\/en\/\u0623\u0641\u0636\u0644-\u0637\u0631\u0642-\u062d\u0633\u0627\u0628-\u062a\u0643\u0644\u0641\u0629-\u0627\u0644\u0628\u0636\u0627\u0639\u0629-\u0627\u0644\u0645\u0628\u0627\u0639\u0629-cogs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0623\u0641\u0636\u0644 \u0637\u0631\u0642 \u062d\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS) - \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\" \/>\n<meta property=\"og:description\" content=\"\u0645\u0631\u062c\u0639\u064b\u0627 \u0645\u062a\u0643\u0627\u0645\u0644\u064b\u0627 \u0644\u0641\u0647\u0645 \u0645\u0639\u0627\u062f\u0644\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS)\u060c \u062d\u064a\u062b \u064a\u0634\u0631\u062d \u0645\u0641\u0627\u0647\u064a\u0645\u0647\u0627 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629\u060c \u0637\u0631\u0642 \u062d\u0633\u0627\u0628\u0647\u0627 \u0641\u064a \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/e-invoice.io\/en\/\u0623\u0641\u0636\u0644-\u0637\u0631\u0642-\u062d\u0633\u0627\u0628-\u062a\u0643\u0644\u0641\u0629-\u0627\u0644\u0628\u0636\u0627\u0639\u0629-\u0627\u0644\u0645\u0628\u0627\u0639\u0629-cogs\/\" \/>\n<meta property=\"og:site_name\" content=\"\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-06T10:51:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-06T11:11:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/e-invoice.io\/wp-content\/uploads\/2025\/05\/White-Blue-Minimalist-Simple-Travel-YouTube-Thumbnail-9.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Nourhan Salah\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nourhan Salah\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 minutes\" \/>\n<script type=\"application\/ld+json\" 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