‫ﻭﻓﻘﺎ‬ ‫ﺍﻷﻧﺸﻄﺔ‬ ‫ﻭﺗﻜﻠﻔﺔ‬ ‫ﺍﻟﻘﻴﻮﺩ‬ ‫ﻧﻈﺮﻳﺔ‬ ‫ﺑﲔ‬ ‫ﻟﻠﺘﻜﺎﻣﻞ‬ ‫ﻣﻘﱰﺡ‬ ‫ﺇﻃﺎﺭ‬ ‫ﺍﻻﻧﺘﺎﺟﻰ‬ ‫ﺍﳌﺰﺝ‬ ‫ﺭﲝﻴﻪ‬ ‫ﻟﺘﺤﺴﲔ‬ ‫ﻟﻠﻮﻗﺖ‬


‫ﺍﻟﻤﺭﻜﺯ‬ ‫ﻷﻓﺭﺍﺩ‬ ‫ﺍﻟﻌﻤﻠﻴﺔ‬ ‫ﺍﻟﻁﺎﻗﺔ‬ = ] ٨ ‫ﺱ‬ - ١،٢٥ ‫ﺱ‬ [ × ٨ ‫ﻋﻤﺎل‬ = ] ٦،٧٥ ‫ﺱ‬ × ٨ ‫ﻋﻤﺎل‬ = [ ٥٢ ‫ﺴﺎﻋﺔ‬ ‫ﺍﻟﻁﺎﻗـﺔ‬ ‫ﻤـﻥ‬



  






  






  






  ‫ﺘـﺴﺘﺒﻌﺩ‬ ‫ﺤﻴﺙ‬ ‫ﺍﻵﻟﻴﺔ‬ ‫ﺍﻟﻌﻤﻠﻴﺔ‬ ‫ﺍﻟﻁﺎﻗﺔ‬ ‫ﻗﻴﺎﺱ‬ ‫ﻋﻨﺩ‬ ‫ﻴﺘﻡ‬ ‫ﻤﺎ‬ ‫ﻭﻫﺫﺍ‬ ‫ﻁﺭﻴـﻕ‬ ‫ﻋـﻥ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻔـﺎﻜﺱ‬ ‫ﻁﺭﻴﻕ‬ ‫ﻋﻥ‬ ‫ﺘﺘﻡ‬ ‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻷﻤﺭ‬ ‫ﺍﺴﺘﻼﻡ‬ ‫ﻓﻌﻤﻠﻴﺔ‬ ‫ﻁﺭﻴﻕ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻜﺘﺭﻭﻨﻴﺎ‬ ‫ﻴﺘﻡ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺘﻠﻴﻔﻭﻥ‬ (EDI) ، ‫ﺘـﺘﻡ‬ ‫ﻗﺩ‬ ‫ﺍﻷﻤﺭ‬ ‫ﻤﺭﺍﺠﻌﺔ‬ ‫ﺃﻥ‬ ‫ﻜﻤﺎ‬ ‫ﺍﻟﻜﺘﺭﻭﻨﻴﺎ‬ ‫ﺃﻭ‬ ‫ﺁﻟﻴﺎ‬ . .. ‫ﺍﻟﻌﻤﻼﺀ‬ ‫ﺃﻭﺍﻤﺭ‬ ‫ﻭﻤﺘﺎﺒﻌﺔ‬ ‫ﺒﺘﻠﻘﻰ‬ ‫ﺍﻟﻤﺭﺘﺒﻁﺔ‬ ‫ﺍﻷﻤﻭﺭ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺦ‬ . ‫ﻭ‬ ‫ﺘﻘـﺩﻴﺭﺍﺕ‬ ‫ﻀـﻭﺀ‬ ‫ﻓﻰ‬ ‫ﺍﻷﻤﺭ‬ ‫ﻭﻗﺕ‬ ‫ﺘﻘﺩﻴﺭ‬ ‫ﻓﻜﺭﺓ‬ ‫ﻴﻭﻀﺢ‬ ‫ﺍﻟﺘﺎﻟﻰ‬ ‫ﺍﻟﺸﻜل‬ ‫ﻨﻬﺎﻴﺘـﻪ‬ ‫ﻭﺤﺘـﻰ‬ ‫ﺒﺩﺍﻴﺘـﻪ‬ ‫ﻤﻥ‬ ‫ﺍﻷﻤﺭ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺘﻌﺎﻤل‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﻨﻘﻀﻰ‬ ‫ﻟﻠﻭﻗﺕ‬ ‫ﻤﻔﺘﺭﻀﺔ‬ (CMA Canada, 2008) . ‫ﺍﻹﻨﺘـﺎﺝ‬ ‫ﺒﻘﺭﺍﺭﺍﺕ‬ ‫ﺍﻟﻤﺘﻌﻠﻘﺔ‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﺘﻭﺍﺠﻪ‬ ‫ﻗﺩ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻬﺎﻤﺔ‬ ‫ﺍﻷﻤﻭﺭ‬ ‫ﺒﻴﻥ‬ ‫ﻤﻥ‬ ، 


	‫ﺍﻟﺘﺎﻟﻴـﺔ‬ ‫ﻟﻠﻤﻌﺎﺩﻟـﺔ‬ ‫ﻭﻓﻘﺎ‬ ‫ﺍﻟﻨﺸﺎﻁ‬ ‫ﺴﺎﻋﺔ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﻗﻴﺎﺱ‬ ‫ﻴﺘﻡ‬ ‫ﺴﺒﻕ‬ ‫ﻤﺎ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺒﻨﺎﺀﺍ‬ ‫ﺍﻟﻨﺸﺎﻁ‬ ‫ﺴﺎﻋﺔ‬ ‫ﺘﻜﻠﻔﺔ‬ = ‫ﺍﻟﻤـﻭﺍﺭﺩ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﻟﻠﻨـﺸﺎﻁ‬ / ‫ﻟﻠﻨـﺸﺎﻁ‬ ‫ﺍﻟﻌﻤﻠﻴـﺔ‬ ‫ﺍﻟﻁﺎﻗـﺔ‬ ‫ﺒﺎﻟﺴﺎﻋﺎﺕ‬ . ‫ﻭﺒﺎﻟﺘﻁﺒﻴ‬ ‫ﻕ‬ ‫ﺍﻟﺴﺎ‬ ‫ﺍﻟﻤﺜﺎل‬ ‫ﻋﻠﻰ‬ ‫ﺒﻕ‬ ‫ﺍﻟﺴﺎﻋﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻌﺎﻤل‬ ‫ﺃﺠﺭ‬ ‫ﺃﻥ‬ ‫ﻭﺒﻔﺭﺽ‬ ١٠ ‫ﺝ‬ ، ‫ﺍﻟ‬ ‫ﻭﺤﺩﺓ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﻤﻌﺩل‬ ‫ﻓﺈﻥ‬ ‫ﻭﻗﺕ‬ ‫ﻫﻭ‬ ‫ﻟﻠﻨﺸﺎﻁ‬ ١١,٨٥ ‫ﺃﻭ‬ ‫ﻟﻠﺴﺎﻋﺔ‬ ‫ﺝ‬ ٠,٢٠ ‫ﺝ‬ ‫ﻟﻠﺩﻗﻴﻘﺔ‬ ‫ﻴﻠﻲ‬ ‫ﻜﻤﺎ‬ ‫ﻭﺫﻟﻙ‬ ‫ﺘﻘﺭﻴﺒﺎ‬ : ‫ﺍﻟﻨـﺸﺎﻁ‬ ‫ﺴﺎﻋﺔ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﻤﻌﺩل‬ = ) ١٠ ‫ﻟﻠـﺴﺎﻋﺔ‬ ‫ﺝ‬ × ٨ ‫ﻴـﻭﻡ‬ ‫ﺴـﺎﻋﺎﺕ‬ ( / ٦,٧٥ ‫ﺴﺎﻋﺔ‬ = ١١,٨٥ ‫ﺝ‬ ‫ﺘﻨﺘﺞ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﺃﻯ‬ ‫ﺇﺨﺘﻴﺎﺭ‬ ، ‫ﺃﻭ‬ ‫ﺁﺨﺭ‬ ‫ﻟﻭﻗﺕ‬ ‫ﺘﺅﺠل‬ ‫ﻭﺃﻴﻬﺎ‬ ‫ﻗﺩ‬ ‫ﺨـﻁ‬ ‫ﻤـﻥ‬ ‫ﺘﻠﻐـﻰ‬ ‫ﺒﺎﻟﺸﺭﻜﺔ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﺃﺼﻼ‬ . ‫ﻓﻼ‬ ‫ﺍﻷﻨﺸﻁﺔ‬ ‫ﻭﻁﺎﻗﺔ‬ ‫ﺒﺎﻟﺸﺭﻜﺔ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻨﺸﺎﻁ‬ ‫ﻁﺎﻗﺔ‬ ‫ﺘﻜﻭﻥ‬ ‫ﻤﺎ‬ ‫ﻏﺎﻟﺒﺎ‬ ‫ﺃﻨﻪ‬ ‫ﺸﻙ‬ ‫ﺜﺎﺒﺘﺔ‬ ‫ﻁﺎﻗﺔ‬ ‫ﻫﻰ‬ ‫ﻟﻬﺎ‬ ‫ﺍﻟﺩﺍﻋﻤﺔ‬ ‫ﺍﻟﻘﺼﻴﺭ‬ ‫ﺍﻷﺠل‬ ‫ﻓﻰ‬ ، ‫ﺇﻟـﻰ‬ ‫ﺍﻟـﺸﺭﻜﺔ‬ ‫ﺘﺤﺘﺎﺝ‬ ‫ﻭﻟﺫﻟﻙ‬ ‫ﺍﻷﺠـل‬ ‫ﻫـﺫﺍ‬ ‫ﻓﻰ‬ ‫ﺘﻨﺘﺠﻬﺎ‬ ‫ﺃﻥ‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﺒﺘﺸﻜﻴﻠﺔ‬ ‫ﻗﺭﺍﺭ‬ ‫ﺇﺘﺨﺎﺫ‬ ‫ﺍﻟﻘﺼﻴﺭ‬ . ‫ﻭﺇﺘﺠﺎﻩ‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﺭﺒﺤﻴﺔ‬ ‫ﺘﻌﻅﻴﻡ‬ ‫ﻨﺤﻭ‬ ‫ﺍﻟﻘﺭﺍﺭ‬ ‫ﻫﺫﺍ‬ ‫ﺃﻤـﺭﻴﻥ‬ ‫ﻴﺘﻁﻠﺏ‬ ، ‫ﺍﻷﻭل‬ ‫ﻟﻠـﺸﺭﻜﺔ‬ ‫ﺯﺠﺎﺠـﺔ‬ ‫ﻋﻨﻕ‬ ‫ﺘﺸﻜل‬ ‫ﻭﺍﻟﻰ‬ ‫ﻗﻴﻭﺩ‬ ‫ﺒﻬﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻷﻨﺸﻁﺔ‬ ‫ﺘﺤﺩﻴﺩ‬ ‫ﻓﻰ‬ ‫ﻴﺘﻤﺜل‬ ‫ﺍﻟﻤﻨﺘﺞ‬ X2 X3 ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﺇﺠﻤﺎﻟﻰ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﺇﺠﻤﺎﻟﻰ‬ ١٩٠ -١٩٠ ١٣٠ -١٣٠ ٦,٦٠ ١٥,٤ ٢٢ ٦,٠٣٧ ١٤,٠ ٢٠,١٢ ٣,٩١٢ ٩,١٢ ١٣,٠٤ ٣,٩١٢ ٩,١٢ ١٣,٠٤ ٠,٣٦٢ ٠,٨٤ ١,٢٠٧ ٠,٢١٧ ٠,٥٠ ٠,٧٢٤ ٠,١٤٩ ٠,٣٤ ٠,٤٩٦ ٠,٠٨٩ ٠,٢٠ ٠,٢٩٨ ٠,٩٠ ٢,١٠ ٣ ٠,٣٧٥ ٠,٨٧ ١,٢٥ ٢٠١,٩ ٢٧,٨ ٢٢٩,٧ ١٤٠,٦ ٢٤,٨ ١٦٥,٤	‫ﺇﺠﻤﺎﻟﻰ‬ ١١٠ ١١,٥ ٦,٥٢٠ ٠,٤٨٣ ٠,١٩٩ ٠,٦٦٧ ١٢٩,٣	‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﺘﻜﻠﻔﺔ‬ X1 -٨,٠٥ ٤,٥٦ ٠,٣٣ ٠,١٤ ٠,٤٦ ١٣,٥	‫ﺘﻜﻠﻔﺔ‬ ١١٠ ٣,٤٥ ١,٩٥ ٠,١٤ ٠,٠٥ ٠,٢٠ ١١٥,	‫ﺍﻟﺒﻴﺎﻥ‬ ‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﻭ‬ ‫ﺍﻟﺘﻘﻁﻴﻊ‬ ‫ﻨﺸﺎﻁ‬ ‫ﺍﻟﺩﻫﺎﻥ‬ ‫ﻨﺸﺎﻁ‬ ‫ﺍﻹﺴﺘﻼﻡ‬ ‫ﻨﺸﺎﻁ‬ ‫ﺍﻵﻻﺕ‬ ‫ﺘﺠﻬﻴﺯ‬ ‫ﻨﺸﺎﻁ‬ ‫ﺍﻟﻬﻨﺩﺴﺔ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﺍﻟﺘﻜﻠﻔﺔ‬ ‫ﻤﺠﻤﻭﻉ‬
	‫ﺍﻟﺫﻯ‬	٣ / ‫ﺍﻟﻌﻨﺼﺭ‬ ‫ﻋﻨﻪ‬ ‫ﻴﺴﻔﺭ‬ ‫ﻤﺎ‬ ‫ﻀﻭﺀ‬ ‫ﻓﻰ‬ ‫ﺍﻹﻨﺘﺎﺠﻲ‬ ‫ﺍﻟﻤﺯﺝ‬ ‫ﻗﺭﺍﺭ‬ ‫ﺘﻘﻭﺩ‬ ‫ﻭﺍﻟﺘﻰ‬ ٢ / ٢ ‫ﺍﻟﻨﺸﺎﻁ‬ ‫ﻭﺤﺩﺓ‬ ‫ﻭﻗﺕ‬ ‫ﺘﻘﺩﻴﺭ‬ ‫ﺍﻟﺜﺎﻨﻲ‬
	‫ﺍﻟﻭﻗـﺕ‬ ‫ﺘﻘﺩﻴﺭ‬ ‫ﻫﻭ‬	‫ﻟﺘﻁﺒﻴﻕ‬ ‫ﺍﻟﺜﺎﻨﻰ‬ ‫ﺍﻟﻌﻨﺼﺭ‬ ‫ﻓﻰ‬ ‫ل‬ ‫ﺜ‬ ‫ﻴﺘﻤ‬ ‫ﺼﺤﻴﺢ‬ ‫ﺒﺸﻜل‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﺭﺒﺤﻴﺔ‬ ‫ﻗﻴﺎﺱ‬ ‫ﻟﻨﻁﺎﻡ‬ ‫ﻟﻠ‬ ‫ﻭﻓﻘﺎ‬ ‫ﺍﻟﻨﺸﺎﻁ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﻭﻗﺕ‬ .
	‫ﺍﻟﻨﺸﺎﻁ‬ ‫ﻭﺤﺩﺓ‬ ‫ﻹﻨﺠﺎﺯ‬ ‫ﺍﻟﻤﻁﻠﻭﺏ‬ . ‫ﺍﻟﺭﺒﺤﻴﺔ‬ ‫ﻗﻴﺎﺱ‬ ‫ﺠﻨﺎﺤﻰ‬ ‫ﺃﺤﺩ‬ ‫ﻫﻭ‬ ‫ﺍﻟﺘﻜﻠﻔﺔ‬ ‫ﻋﻨﺼﺭ‬ ‫ﻷﻥ‬ ‫ﻭﻨﻅﺭﺍ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺸﺨـﺼﻴﺔ‬ ‫ﻟﻠﻤﻘﺎﺒﻠـﺔ‬ ‫ﺍﻟﻠﺠـﻭﺀ‬ ‫ﻤـﻥ‬ ‫ﹰ‬ ‫ﻓﺒﺩﻻ‬ ، ‫ﺯﺍﺩﺕ‬ ‫ﻓﻜﻠﻤـﺎ‬
	‫ﺍﻟـﺫﻯ‬ ‫ﺍﻟﻭﻗـﺕ‬ ‫ﻨﺴﺒﺔ‬ ‫ﻟﻤﻌﺭﻓﺔ‬ ‫ﺍﻟﻨﺸﺎﻁ‬ ‫ﺒﻤﺭﺍﻜﺯ‬ ‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﻤﻊ‬ ‫ﺍﻻﺴﺘﻘﺼﺎﺀ‬ ‫ﻹﺠﺭﺍﺀ‬ ‫ﺍ‬ ‫ﻫﺫﺍ‬ ‫ﻗﻴﺎﺱ‬ ‫ﺩﻗﺔ‬ ‫ﻟﻌﻨﺼﺭ‬ ‫ﻜﻠﻤﺎ‬ ‫ﺍﻟﻤﺯﺝ‬ ‫ﻗﺭﺍﺭ‬ ‫ﻜﺎﻥ‬ ‫ﻴﺴﻴﺭ‬ ‫ﺍﻟـﺼﺤﻴﺢ‬ ‫ﺍﻹﺘﺠـﺎﻩ‬ ‫ﻓﻰ‬ .
	‫ﺒﻪ‬ ‫ﻴﻘﻭﻤﻭﻥ‬ ‫ﻨﺸﺎﻁ‬ ‫ﻜل‬ ‫ﻷﺩﺍﺀ‬ ‫ﻴﻘﻀﻭﻨﻪ‬ ، ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﻟﻨﻅﻡ‬ ‫ﻴﻜﻭﻥ‬ ‫ﻫﻨﺎ‬ ‫ﻭﻤﻥ‬ ‫ﺃﺜﺭ‬ ‫ﺍﻟﻤـﺯﺝ‬ ‫ﻗـﺭﺍﺭ‬ ‫ﺼـﺤﺔ‬ ‫ﻤﺩﻯ‬ ‫ﻓﻰ‬ ‫ﻤﺒﺎﺸﺭ‬ ‫ﻹﻨﺠـﺎﺯ‬ ‫ﺍﻟﻤﻁﻠﻭﺏ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﺘﻘﺩﻴﺭ‬ ‫ﻴﺘﻡ‬ ‫ﻓﺈﻨﻪ‬
	‫ﻋـﻥ‬ ‫ﺃﻭ‬ ‫ﻭﺍﻟﻤﺸﺎﻫﺩﺓ‬ ‫ﺍﻟﻤﺭﺍﻗﺒﺔ‬ ‫ﻁﺭﻴﻕ‬ ‫ﻋﻥ‬ ‫ﺃﻤﺎ‬ ‫ﻭﺫﻟﻙ‬ ‫ﺍﻟﻨﺸﺎﻁ‬	‫ﻭﺤﺩﺓ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺍﻹﻨﺘﺎﺠﻲ‬ .
	‫ﻤﻨـﺫ‬	‫ﺍﻟﻨﺸﺎﻁ‬ ‫ﺒﻬﺫﺍ‬ ‫ﺍﻟﻘﺎﺌﻤﻴﻥ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺸﺨﺼﻴﺔ‬ ‫ﺍﻟﻤﻘﺎﺒﻠﺔ‬ ‫ﻁﺭﻴﻕ‬ . ‫ﺍﻹﻨﺘـﺎﺠﻲ‬ ‫ﺍﻟﻤـﺯﺝ‬ ‫ﻗﺭﺍﺭ‬ ‫ﺤﻭل‬ ‫ﻨﺸﺭ‬ ‫ﻤﺎ‬ ‫ﻷﻫﻡ‬ ‫ﺍﻟﺘﺎﺭﻴﺨﻰ‬ ‫ﻭﺍﻟﺘﺤﻠﻴل‬
	‫ﺍﻟﻤﺘﺎﺤﺔ‬ ‫ﺍﻵﻟﻴﺔ‬ ‫ﺍﻟ‬ ‫ﺍﻟﺜﺎﻟﺜﺔ‬ ‫ﻁﺭﻴﻘﺔ‬ ‫ﺒﻬﺎ‬ ‫ﺍﻟﻤﺭﺘﺒﻁﺔ‬ ‫ﺍﻟﻁﺒﻴﻌﻴﺔ‬ ‫ﺍﻟﻤﺴﻤﻭﺤﺎﺕ‬ ‫ﻜل‬ . : ‫ﺍﻟﻁﺎﻗـﺔ‬ ‫ﺒـﻴﻥ‬ ‫ﺍﻟﻌﻼﻗـﺔ‬ ‫ﻟﺘﻘﺩﻴﺭ‬ ‫ﺍﻟﺼﻨﺎﻋﺔ‬ ‫ﻤﻌﻴﺎﺭ‬ ‫ﺇﺴﺘﺨﺩﺍﻡ‬ ‫ﻭﻤﺘﺎﺒﻌـﺔ‬ ‫ﺘﻠﻘﻰ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﻨﻘﻀﻰ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻨﺴﺒﺔ‬ ‫ﺘﻘﺩﻴﺭ‬ ‫ﻤﻥ‬ ‫ﹰ‬ ‫ﺒﺩﻻ‬ ‫ﻓﻤﺜﻼ‬ ‫ﺍﻟﻌﻤﻼﺀ‬ ‫ﺨﺩﻤﺔ‬ ‫ﻤﺭﻜﺯ‬ ‫ﺃﻭ‬ ‫ﺒﻘﺴﻡ‬ ‫ﺍﻟﻌﻤﻼﺀ‬ ‫ﺃﻭﺍﻤﺭ‬ ‫ﺘﻨﻔﻴﺫ‬ ، ‫ﺍﻟﻭﻗـﺕ‬ ‫ﺘﻘـﺩﻴﺭ‬ ‫ﻴـﺘﻡ‬ ‫ﻓﺈﻨﻪ‬ ‫ﺍﻟﻭ‬ ‫ﺍﻷﻤﺭ‬ ‫ﻤﻊ‬ ‫ﻟﻠﺘﻌﺎﻤل‬ ‫ﺍﻟﻤﻁﻠﻭﺏ‬ ‫ﺍﺴـﺘﻼﻤﻪ‬ ‫ﻟﻁﺭﻴﻘـﺔ‬ ‫ﹰ‬ ‫ﻭﻓﻘـﺎ‬ ‫ﻴﺘﺤـﺩﺩ‬ ‫ﻭﺍﻟﺫﻯ‬ ‫ﺍﺤﺩ‬ ‫ﺍﻟ‬ ‫ﺍﻟﺘﻘﺩﻴﺭﺍﺕ‬ ‫ﻀﻭﺀ‬ ‫ﻓﻌﻠﻰ‬ ‫ﻭﻗﺘ‬ ‫ﺍﻟﻤﺎﻀﻰ‬ ‫ﺍﻟﻘﺭﻥ‬ ‫ﺴﺒﻌﻴﻨﺎﺕ‬ ‫ﻴﻭﻀﺢ‬ ‫ﻨﻅﻡ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﻟ‬ ‫ﺍﻟﻘـﺭﺍﺭ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻨﻭﻉ‬ ‫ﻬﺫﺍ‬ ، ‫ﻓـﺎﻥ‬ ‫ﺍﻋـﻼﺓ‬ ‫ﺒﺎﻟـﺸﻜل‬ ‫ﺍﻟﻭﺍﺭﺩﺓ‬ ‫ﺍﻟﻤﻔﺘﺭﻀﺔ‬ ‫ﻴﺔ‬ ‫ﻋﻥ‬ ‫ﻴﺭﺩ‬ ‫ﺠﺩﻴﺩ‬ ‫ﻟﻌﻤﻴل‬ ‫ﻤﺴﺘﻌﺠل‬ ‫ﺃﻤﺭ‬ ‫ﻤﻊ‬ ‫ﻟﻠﺘﻌﺎﻤل‬ ‫ﺍﻟﻤﻘﺩﺭ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻭﻤﻥ‬ ‫ﺫﻟﻙ‬ ‫ﺍﻟﺒﺤﺙ‬ ‫ﻓـﻰ‬ ‫ﺍﻟﻤﺒﺎﺸـﺭﺓ‬ ‫ﻭﺍﻟﺘﻜﻠﻔـﺔ‬ ‫ﺍﻟﻐﺎﺭﻗﺔ‬ ‫ﺍﻟﺘﻜﻠﻔﺔ‬ ‫ﺩﻭﺭ‬ ‫ﺘﻨﺎﻭل‬ ‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﻔﺎﻜﺱ‬ ‫ﻁﺭﻴﻕ‬ ‫ﺍﻟﺘﺎﻟﻴﺔ‬ ‫ﺒﺎﻟﻤﻌﺎﺩﻟﺔ‬ ‫ﺤﺴﺎﺒﻪ‬ ‫ﻴﻤﻜﻥ‬ : ‫ﺍﻟﺨﻁﻴﺔ‬ ‫ﺍﻟﺒﺭﻤﺠﺔ‬ ‫ﺃﺴﻠﻭﺏ‬ ‫ﺒﺈﺴﺘﺨﺩﺍﻡ‬ ‫ﺍﻹﻨﺘﺎﺠﻲ‬ ‫ﺍﻟﻤﺯﺝ‬ ‫ﻗﺭﺍﺭ‬ ‫ﺘﺤﺴﻴﻥ‬ ) ٣٢ ( .
		‫ﺍﻟﻌﻤﻠﻴﺔ‬ ‫ﻭﺍﻟﻁﺎﻗﺔ‬ ‫ﺍﻟﻨﻅﺭﻴﺔ‬ . ‫ﻤﺘﺎﺒﻌﺘﻪ‬ ‫ﻭﻁﺭﻴﻘﺔ‬ . ‫ﺍﻷﻤﺭ‬ ‫ﻭﻗﺕ‬ = ٢ +       ٦ + ٣ + ٥ + ٥ + ٢ = ٢٣ ‫ﺩﻗﻴﻘﺔ‬   
	Time-Driven	‫ﻟﻠ‬ ‫ﻭﻓﻘﺎ‬ ‫ﺍﻷﻨﺸﻁﺔ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﻨﻅﺎﻡ‬ ‫ﺒﺄﻥ‬ ‫ﺍﻟﻘﻭل‬ ‫ﻴﻤﻜﻥ‬ ‫ﻭﻫﻜﺫﺍ‬ ‫ﻭﻗﺕ‬
	‫ﺍﻟﺘﻜﻠﻔﺔ‬ ‫ﻨﻁﺎﻡ‬ ‫ﻤﻥ‬ ‫ﺃﻜﺜﺭ‬ ‫ﺩﻗﺔ‬ ‫ﻴﺤﻭﻯ‬	Activity-Based Costing (T-DABC
				] ٢٣ [ ] ٢٤ [ ] ٢٧ [	

 , v. 58, n. 2, p. 36, 1976
‫ﻭﻓﻘﺎ‬ ‫ﺍﻷﻧﺸﻄﺔ‬ ‫ﻭﺗﻜﻠﻔﺔ‬ ‫ﺍﻟﻘﻴﻮﺩ‬ ‫ﻧﻈﺮﻳﺔ‬ ‫ﺑﲔ‬ ‫ﻟﻠﺘﻜﺎﻣﻞ‬ ‫ﻣﻘﱰﺡ‬ ‫ﺇﻃﺎﺭ‬ ‫ﺍﻻﻧﺘﺎﺟﻰ‬ ‫ﺍﳌﺰﺝ‬ ‫ﺭﲝﻴﻪ‬ ‫ﻟﺘﺤﺴﲔ‬ ‫ﻟﻠﻮﻗﺖ‬