{"id":8649,"date":"2026-11-02T18:45:00","date_gmt":"2026-11-02T18:45:00","guid":{"rendered":"https:\/\/www.bmc.net\/blog?p=8649"},"modified":"2026-11-03T01:42:17","modified_gmt":"2026-11-03T01:42:17","slug":"budgeting-types-and-preparation","status":"publish","type":"post","link":"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation","title":{"rendered":"\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0648\u062e\u0637\u0648\u0627\u062a \u0625\u0639\u062f\u0627\u062f\u0647\u0627"},"content":{"rendered":"<p><strong>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629<\/strong> \u0641\u064a \u0627\u0644\u0645\u0635\u0637\u0644\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0623\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 (Budget) \u062e\u0637\u0629 \u0645\u0627\u0644\u064a\u0629 \u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u060c \u062a\u062d\u062f\u062f \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0644\u0641\u062a\u0631\u0629 \u0645\u0642\u0628\u0644\u0629 \u063a\u0627\u0644\u0628\u0627\u064b \u0633\u0646\u0629\u060c \u0628\u064a\u0646\u0645\u0627 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 (Balance Sheet) \u0642\u0627\u0626\u0645\u0629 \u062a\u0627\u0631\u064a\u062e\u064a\u0629 \u062a\u0639\u0631\u0636 \u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0648\u062d\u0642\u0648\u0642 \u0645\u0644\u0643\u064a\u062a\u0647\u0627 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0645\u062d\u062f\u062f. \u0644\u0643\u0646 \u0627\u0646\u062a\u0628\u0647: \u0641\u064a \u0627\u0644\u062e\u0644\u064a\u062c \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0643\u0644\u0645\u0629 \u00ab\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629\u00bb \u0639\u0627\u0645\u064a\u0627\u064b\u060c \u0628\u0644 \u0648\u0631\u0633\u0645\u064a\u0627\u064b \u0623\u062d\u064a\u0627\u0646\u0627\u064b\u060c \u0628\u0645\u0639\u0646\u0649 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list 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ez-toc-heading-2\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D9%84%D9%85%D8%A7%D8%B0%D8%A7_%D9%8A%D9%82%D9%88%D9%84_%D8%A7%D9%84%D8%AE%D9%84%D9%8A%D8%AC%D9%8A%D9%88%D9%86_%C2%AB%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9%C2%BB_%D9%88%D9%8A%D9%82%D8%B5%D8%AF%D9%88%D9%86_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9%D8%9F\" title=\"\u0644\u0645\u0627\u0630\u0627 \u064a\u0642\u0648\u0644 \u0627\u0644\u062e\u0644\u064a\u062c\u064a\u0648\u0646 \u00ab\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629\u00bb \u0648\u064a\u0642\u0635\u062f\u0648\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629\u061f\">\u0644\u0645\u0627\u0630\u0627 \u064a\u0642\u0648\u0644 \u0627\u0644\u062e\u0644\u064a\u062c\u064a\u0648\u0646 \u00ab\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629\u00bb \u0648\u064a\u0642\u0635\u062f\u0648\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629\u061f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D8%A3%D9%87%D9%85%D9%8A%D8%A9_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D8%A7%D9%84%D8%AA%D9%82%D8%AF%D9%8A%D8%B1%D9%8A%D8%A9_%D9%84%D9%84%D9%85%D8%AF%D9%8A%D8%B1\" title=\"\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0644\u0645\u062f\u064a\u0631\">\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0644\u0645\u062f\u064a\u0631<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D8%A3%D9%86%D9%88%D8%A7%D8%B9_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A7%D8%AA\" title=\"\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a\">\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D8%A7%D9%84%D8%B5%D9%81%D8%B1%D9%8A%D8%A9_%D8%A3%D9%85_%D8%A7%D9%84%D8%AA%D8%B2%D8%A7%D9%8A%D8%AF%D9%8A%D8%A9%D8%9F\" title=\"\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629 \u0623\u0645 \u0627\u0644\u062a\u0632\u0627\u064a\u062f\u064a\u0629\u061f\">\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629 \u0623\u0645 \u0627\u0644\u062a\u0632\u0627\u064a\u062f\u064a\u0629\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D8%A7%D9%84%D9%85%D8%B1%D9%86%D8%A9_%D9%88%D8%A7%D9%84%D8%AA%D9%88%D9%82%D8%B9%D8%A7%D8%AA_%D8%A7%D9%84%D9%85%D8%AA%D8%AC%D8%AF%D8%AF%D8%A9\" title=\"\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0645\u0631\u0646\u0629 \u0648\u0627\u0644\u062a\u0648\u0642\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u062c\u062f\u062f\u0629\">\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0645\u0631\u0646\u0629 \u0648\u0627\u0644\u062a\u0648\u0642\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u062c\u062f\u062f\u0629<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D8%AE%D8%B7%D9%88%D8%A7%D8%AA_%D8%A5%D8%B9%D8%AF%D8%A7%D8%AF_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D8%A7%D9%84%D8%AA%D9%82%D8%AF%D9%8A%D8%B1%D9%8A%D8%A9_%D9%84%D8%A5%D8%AF%D8%A7%D8%B1%D8%AA%D9%83\" title=\"\u062e\u0637\u0648\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0625\u062f\u0627\u0631\u062a\u0643\">\u062e\u0637\u0648\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0625\u062f\u0627\u0631\u062a\u0643<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D9%85%D8%AB%D8%A7%D9%84_%D8%B1%D9%82%D9%85%D9%8A_%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D8%A5%D8%AF%D8%A7%D8%B1%D8%A9_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B1%D8%AF_%D8%A7%D9%84%D8%A8%D8%B4%D8%B1%D9%8A%D8%A9_%D9%81%D9%8A_%D8%B4%D8%B1%D9%83%D8%A9_%D8%AA%D8%AC%D8%B2%D8%A6%D8%A9_%D8%A8%D8%A7%D9%84%D8%B1%D9%8A%D8%A7%D8%B6\" title=\"\u0645\u062b\u0627\u0644 \u0631\u0642\u0645\u064a: \u0645\u0648\u0627\u0632\u0646\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0641\u064a \u0634\u0631\u0643\u0629 \u062a\u062c\u0632\u0626\u0629 \u0628\u0627\u0644\u0631\u064a\u0627\u0636\">\u0645\u062b\u0627\u0644 \u0631\u0642\u0645\u064a: \u0645\u0648\u0627\u0632\u0646\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0641\u064a \u0634\u0631\u0643\u0629 \u062a\u062c\u0632\u0626\u0629 \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D8%AA%D8%AD%D9%84%D9%8A%D9%84_%D8%A7%D9%84%D8%A7%D9%86%D8%AD%D8%B1%D8%A7%D9%81%D8%A7%D8%AA_%D9%83%D9%8A%D9%81_%D8%AA%D9%82%D8%B1%D8%A3_%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%A7%D9%84%D9%85%D8%AE%D8%B7%D8%B7_%D9%88%D8%A7%D9%84%D9%81%D8%B9%D9%84%D9%8A%D8%9F\" title=\"\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a: \u0643\u064a\u0641 \u062a\u0642\u0631\u0623 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062e\u0637\u0637 \u0648\u0627\u0644\u0641\u0639\u0644\u064a\u061f\">\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a: \u0643\u064a\u0641 \u062a\u0642\u0631\u0623 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062e\u0637\u0637 \u0648\u0627\u0644\u0641\u0639\u0644\u064a\u061f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D9%84%D9%85%D8%A7%D8%B0%D8%A7_%D8%AA%D9%82%D8%A7%D8%B1%D9%86_%D8%A8%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D8%A7%D9%84%D9%85%D8%B9%D8%AF%D9%91%D9%84%D8%A9_%D9%84%D8%A7_%D8%A7%D9%84%D8%AB%D8%A7%D8%A8%D8%AA%D8%A9%D8%9F\" title=\"\u0644\u0645\u0627\u0630\u0627 \u062a\u0642\u0627\u0631\u0646 \u0628\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0645\u0639\u062f\u0651\u0644\u0629 \u0644\u0627 \u0627\u0644\u062b\u0627\u0628\u062a\u0629\u061f\">\u0644\u0645\u0627\u0630\u0627 \u062a\u0642\u0627\u0631\u0646 \u0628\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0645\u0639\u062f\u0651\u0644\u0629 \u0644\u0627 \u0627\u0644\u062b\u0627\u0628\u062a\u0629\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D9%86%D9%85%D9%88%D8%B0%D8%AC_%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_Excel_%D9%85%D8%AC%D8%A7%D9%86%D9%8A\" title=\"\u0646\u0645\u0648\u0630\u062c \u0645\u0648\u0627\u0632\u0646\u0629 Excel \u0645\u062c\u0627\u0646\u064a\">\u0646\u0645\u0648\u0630\u062c \u0645\u0648\u0627\u0632\u0646\u0629 Excel \u0645\u062c\u0627\u0646\u064a<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D8%A3%D8%AE%D8%B7%D8%A7%D8%A1_%D8%B4%D8%A7%D8%A6%D8%B9%D8%A9_%D9%81%D9%8A_%D8%A5%D8%AF%D8%A7%D8%B1%D8%A9_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9\" title=\"\u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629\">\u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D8%A7%D9%84%D8%A3%D8%B3%D8%A6%D9%84%D8%A9_%D8%A7%D9%84%D8%B4%D8%A7%D8%A6%D8%B9%D8%A9\" title=\"\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D9%85%D8%A7_%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D9%88%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A8%D8%A7%D8%AE%D8%AA%D8%B5%D8%A7%D8%B1%D8%9F\" title=\"\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0628\u0627\u062e\u062a\u0635\u0627\u0631\u061f\">\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0628\u0627\u062e\u062a\u0635\u0627\u0631\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D9%85%D8%A7_%D9%87%D9%8A_%D8%A3%D9%86%D9%88%D8%A7%D8%B9_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A7%D8%AA%D8%9F\" title=\"\u0645\u0627 \u0647\u064a \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a\u061f\">\u0645\u0627 \u0647\u064a \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D9%83%D9%8A%D9%81_%D8%A3%D8%B9%D8%AF_%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D8%AA%D9%82%D8%AF%D9%8A%D8%B1%D9%8A%D8%A9_%D9%84%D8%A5%D8%AF%D8%A7%D8%B1%D8%AA%D9%8A%D8%9F\" title=\"\u0643\u064a\u0641 \u0623\u0639\u062f \u0645\u0648\u0627\u0632\u0646\u0629 \u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0625\u062f\u0627\u0631\u062a\u064a\u061f\">\u0643\u064a\u0641 \u0623\u0639\u062f \u0645\u0648\u0627\u0632\u0646\u0629 \u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0625\u062f\u0627\u0631\u062a\u064a\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D9%85%D8%A7_%D9%87%D9%8A_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D8%A7%D9%84%D8%B5%D9%81%D8%B1%D9%8A%D8%A9%D8%9F\" title=\"\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629\u061f\">\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D9%85%D8%A7_%D9%87%D9%88_%D8%AA%D8%AD%D9%84%D9%8A%D9%84_%D8%A7%D9%84%D8%A7%D9%86%D8%AD%D8%B1%D8%A7%D9%81%D8%A7%D8%AA_%D9%81%D9%8A_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9%D8%9F\" title=\"\u0645\u0627 \u0647\u0648 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629\u061f\">\u0645\u0627 \u0647\u0648 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629\u061f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D8%AF%D9%88%D8%B1%D8%A7%D8%AA_%D8%AA%D8%AF%D8%B1%D9%8A%D8%A8%D9%8A%D8%A9_%D8%B0%D8%A7%D8%AA_%D8%B5%D9%84%D8%A9\" title=\"\u062f\u0648\u0631\u0627\u062a \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0630\u0627\u062a \u0635\u0644\u0629\">\u062f\u0648\u0631\u0627\u062a \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0630\u0627\u062a \u0635\u0644\u0629<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\/#%D8%A7%D9%84%D9%85%D8%B5%D8%A7%D8%AF%D8%B1\" title=\"\u0627\u0644\u0645\u0635\u0627\u062f\u0631\">\u0627\u0644\u0645\u0635\u0627\u062f\u0631<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>\u064a\u0634\u0631\u062d \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u064a\u0646 \u0628\u062c\u062f\u0648\u0644 \u0648\u0627\u0636\u062d\u060c \u0648\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0648\u0645\u062a\u0649 \u062a\u0633\u062a\u062e\u062f\u0645 \u0643\u0644 \u0646\u0648\u0639\u060c \u062b\u0645 \u064a\u0623\u062e\u0630\u0643 \u062e\u0637\u0648\u0629 \u0628\u062e\u0637\u0648\u0629 \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0625\u062f\u0627\u0631\u062a\u0643 \u0628\u0645\u062b\u0627\u0644 \u0631\u0642\u0645\u064a \u0628\u0627\u0644\u0631\u064a\u0627\u0644\u060c \u0648\u0643\u064a\u0641 \u062a\u062d\u0644\u0644 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u062e\u0637\u0637 \u0648\u0627\u0644\u0641\u0639\u0644\u064a\u060c \u0645\u0639 \u0646\u0645\u0648\u0630\u062c Excel \u0645\u062c\u0627\u0646\u064a.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D9%88%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%AC%D8%AF%D9%88%D9%84_%D9%85%D9%82%D8%A7%D8%B1%D9%86%D8%A9\"><\/span>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629: \u062c\u062f\u0648\u0644 \u0645\u0642\u0627\u0631\u0646\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u062a\u0639\u0631\u0651\u0641 \u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS Foundation) <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/supporting-implementation\/smes\/module-04.pdf\" target=\"_blank\" rel=\"noopener\">\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a<\/a> (Statement of Financial Position) \u0628\u0623\u0646\u0647\u0627 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u064f\u0633\u0645\u0649 \u0623\u062d\u064a\u0627\u0646\u0627\u064b \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u060c \u0648\u062a\u0639\u0631\u0636 \u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0648\u062d\u0642\u0648\u0642 \u0645\u0644\u0643\u064a\u062a\u0647\u0627 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0645\u062d\u062f\u062f \u0647\u0648 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0623\u0645\u0627 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0641\u0623\u062f\u0627\u0629 \u0625\u062f\u0627\u0631\u064a\u0629 \u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629\u060c \u0648\u0644\u0627 \u064a\u062d\u0643\u0645\u0647\u0627 \u0645\u0639\u064a\u0627\u0631 \u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0644\u0632\u0645 \u0628\u0627\u0644\u0634\u0643\u0644 \u0646\u0641\u0633\u0647.<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0648\u062c\u0647 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629<\/th>\n<th>\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 (Budget)<\/th>\n<th>\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 (Balance Sheet)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u0627\u0644\u0632\u0645\u0646\u064a<\/td>\n<td>\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629: \u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0644\u0641\u062a\u0631\u0629 \u0642\u0627\u062f\u0645\u0629<\/td>\n<td>\u062a\u0627\u0631\u064a\u062e\u064a\u0629: \u0623\u0631\u0642\u0627\u0645 \u0641\u0639\u0644\u064a\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0645\u062d\u062f\u062f<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0645\u062d\u062a\u0648\u0649<\/td>\n<td>\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0646\u0641\u0642\u0627\u062a \u0648\u062a\u062f\u0641\u0642\u0627\u062a \u0646\u0642\u062f\u064a\u0629 \u0645\u062e\u0637\u0637\u0629<\/td>\n<td>\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0648\u062d\u0642\u0648\u0642 \u0645\u0644\u0643\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u063a\u0631\u0636<\/td>\n<td>\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621<\/td>\n<td>\u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u0642\u0631\u0636\u064a\u0646 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0646 \u064a\u0639\u062f\u0651\u0647\u0627<\/td>\n<td>\u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0628\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u064a\u0639\u062a\u0645\u062f\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u0623\u0648 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0644\u064a\u0627<\/td>\n<td>\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0648\u064a\u0631\u0627\u062c\u0639\u0647\u0627 \u0645\u0631\u0627\u062c\u0639 \u062e\u0627\u0631\u062c\u064a<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0625\u0644\u0632\u0627\u0645 \u0648\u0627\u0644\u0646\u0634\u0631<\/td>\n<td>\u0648\u062b\u064a\u0642\u0629 \u062f\u0627\u062e\u0644\u064a\u0629 \u063a\u0627\u0644\u0628\u0627\u064b<\/td>\n<td>\u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0644\u0632\u0645\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u062b\u0627\u0644<\/td>\n<td>\u0645\u0648\u0627\u0632\u0646\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0644\u0639\u0627\u0645 \u0642\u0627\u062f\u0645<\/td>\n<td>\u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0641\u064a 31 \u062f\u064a\u0633\u0645\u0628\u0631<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"%D9%84%D9%85%D8%A7%D8%B0%D8%A7_%D9%8A%D9%82%D9%88%D9%84_%D8%A7%D9%84%D8%AE%D9%84%D9%8A%D8%AC%D9%8A%D9%88%D9%86_%C2%AB%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9%C2%BB_%D9%88%D9%8A%D9%82%D8%B5%D8%AF%D9%88%D9%86_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9%D8%9F\"><\/span>\u0644\u0645\u0627\u0630\u0627 \u064a\u0642\u0648\u0644 \u0627\u0644\u062e\u0644\u064a\u062c\u064a\u0648\u0646 \u00ab\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629\u00bb \u0648\u064a\u0642\u0635\u062f\u0648\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0644\u0623\u0646 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0631\u0633\u0645\u064a \u0646\u0641\u0633\u0647 \u064a\u0641\u0639\u0644 \u0630\u0644\u0643 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062f\u0648\u0644. \u0641\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u062a\u0633\u0645\u064a \u062e\u0637\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u00ab\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629\u00bb. \u0648\u0642\u062f \u0623\u0639\u0644\u0646\u062a \u0641\u064a 30 \u0633\u0628\u062a\u0645\u0628\u0631 2026 <a href=\"https:\/\/www.mof.gov.sa\/mediacenter\/news\/Pages\/News_3092026.aspx\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0628\u064a\u0627\u0646 \u0627\u0644\u062a\u0645\u0647\u064a\u062f\u064a \u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a 2027<\/a> \u0628\u0646\u0641\u0642\u0627\u062a \u062a\u0642\u062f\u0631 \u0628\u0646\u062d\u0648 1,392 \u0645\u0644\u064a\u0627\u0631 \u0631\u064a\u0627\u0644 \u0648\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0628\u0646\u062d\u0648 1,202 \u0645\u0644\u064a\u0627\u0631 \u0631\u064a\u0627\u0644\u060c \u0648\u0639\u062c\u0632 \u064a\u0642\u0627\u0631\u0628 3.6% \u0645\u0646 \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a. \u0648\u0647\u0630\u0627 \u0628\u0627\u0644\u0645\u0635\u0637\u0644\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0648\u0627\u0632\u0646\u0629 \u062a\u0642\u062f\u064a\u0631\u064a\u0629\u060c \u0644\u0627 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0639\u0645\u0648\u0645\u064a\u0629.<\/p>\n<p>\u0648\u064a\u0642\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u0645\u062b\u0627\u0644 \u062f\u0631\u0633\u0627\u064b \u0645\u0641\u064a\u062f\u0627\u064b \u0644\u0623\u064a \u0645\u062f\u064a\u0631: \u0627\u0644\u0648\u0632\u0627\u0631\u0629 \u062a\u0635\u062f\u0631 \u0628\u064a\u0627\u0646\u0627\u064b \u062a\u0645\u0647\u064a\u062f\u064a\u0627\u064b \u062b\u0645 <a href=\"https:\/\/mof.gov.sa\/w\/saudi-ministry-of-finance-announces-budget-statement-for-fy2026-with-expenditures-estimated-at-sar-1-313-billion-and-revenues-at-sar-1-147-billion\" target=\"_blank\" rel=\"noopener\">\u0628\u064a\u0627\u0646\u0627\u064b \u0646\u0647\u0627\u0626\u064a\u0627\u064b<\/a>\u060c \u0643\u0645\u0627 \u0641\u064a \u0645\u064a\u0632\u0627\u0646\u064a\u0629 2026 \u0627\u0644\u062a\u064a \u0623\u064f\u0639\u0644\u0646\u062a \u0641\u064a 2 \u062f\u064a\u0633\u0645\u0628\u0631 2025 \u0628\u0646\u0641\u0642\u0627\u062a \u062a\u0642\u062f\u0631 \u0628\u0646\u062d\u0648 1,313 \u0645\u0644\u064a\u0627\u0631 \u0631\u064a\u0627\u0644. \u0648\u0643\u0630\u0644\u0643 \u0645\u0648\u0627\u0632\u0646\u0629 \u0625\u062f\u0627\u0631\u062a\u0643: \u0645\u0633\u0648\u062f\u0629 \u0623\u0648\u0644\u0649\u060c \u062b\u0645 \u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0646\u0642\u0627\u0634\u060c \u062b\u0645 \u0627\u0639\u062a\u0645\u0627\u062f \u0646\u0647\u0627\u0626\u064a. \u0648\u0627\u0644\u0646\u0635\u064a\u062d\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629: \u0625\u0630\u0627 \u0637\u0644\u0628 \u0645\u0646\u0643 \u0645\u062f\u064a\u0631\u0643 \u00ab\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0642\u0633\u0645\u00bb \u0641\u0647\u0648 \u064a\u0642\u0635\u062f \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u063a\u0627\u0644\u0628\u0627\u064b\u060c \u0623\u0645\u0627 \u0625\u0630\u0627 \u0637\u0644\u0628\u0647\u0627 \u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u0627\u0644\u0645\u0642\u0635\u0648\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D8%A3%D9%87%D9%85%D9%8A%D8%A9_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D8%A7%D9%84%D8%AA%D9%82%D8%AF%D9%8A%D8%B1%D9%8A%D8%A9_%D9%84%D9%84%D9%85%D8%AF%D9%8A%D8%B1\"><\/span>\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0644\u0645\u062f\u064a\u0631<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u062a\u0644\u062e\u0635 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 <a href=\"https:\/\/www.accaglobal.com\/us\/en\/student\/exam-support-resources\/fundamentals-exams-study-resources\/f5\/technical-articles\/budgeting1.html\" target=\"_blank\" rel=\"noopener\">ACCA<\/a> \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0641\u064a \u062b\u0644\u0627\u062b\u0629 \u0623\u062f\u0648\u0627\u0631: \u0627\u0644\u062a\u062e\u0637\u064a\u0637 (Planning)\u060c \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (Financial Control)\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 (Performance Management). \u0648\u0628\u0639\u0628\u0627\u0631\u0629 \u0639\u0645\u0644\u064a\u0629\u060c \u062a\u0633\u0627\u0639\u062f\u0643 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0639\u0644\u0649:<\/p>\n<ul>\n<li>\u062a\u0631\u062c\u0645\u0629 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0625\u0644\u0649 \u0623\u0631\u0642\u0627\u0645 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0642\u064a\u0627\u0633 \u0648\u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629.<\/li>\n<li>\u062a\u0628\u0631\u064a\u0631 \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0628\u0644\u063a\u0629 \u064a\u0641\u0647\u0645\u0647\u0627 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a.<\/li>\n<li>\u0627\u0643\u062a\u0634\u0627\u0641 \u0627\u0644\u062a\u062c\u0627\u0648\u0632\u0627\u062a \u0645\u0628\u0643\u0631\u0627\u064b \u0628\u062f\u0644 \u0645\u0641\u0627\u062c\u0623\u0629 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629.<\/li>\n<li>\u0645\u062d\u0627\u0633\u0628\u0629 \u0646\u0641\u0633\u0643 \u0648\u0641\u0631\u064a\u0642\u0643 \u0639\u0644\u0649 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0628\u0645\u0639\u064a\u0627\u0631 \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647 \u0645\u0633\u0628\u0642\u0627\u064b.<\/li>\n<\/ul>\n<p>\u0648\u062a\u0623\u062a\u064a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0636\u0645\u0646 \u0648\u0638\u064a\u0641\u062a\u064a \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0645\u0646 <a href=\"https:\/\/www.bmc.net\/blog\/ar\/management-and-leadership-articles-ar\/functions-of-management\" target=\"_blank\" rel=\"noopener\">\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0625\u062f\u0627\u0631\u0629<\/a>\u061b \u0641\u0647\u064a \u0627\u0644\u062e\u0637\u0629 \u0628\u0627\u0644\u0623\u0631\u0642\u0627\u0645\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0647\u0648 \u0623\u062f\u0627\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u064a\u0647\u0627.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D8%A3%D9%86%D9%88%D8%A7%D8%B9_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A7%D8%AA\"><\/span>\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u062a\u064f\u0635\u0646\u0641 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0628\u062d\u0633\u0628 \u0645\u0627 \u062a\u063a\u0637\u064a\u0647 (\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629\u060c \u0646\u0642\u062f\u064a\u0629) \u0648\u0628\u062d\u0633\u0628 \u0637\u0631\u064a\u0642\u0629 \u0625\u0639\u062f\u0627\u062f\u0647\u0627 \u0648\u062a\u0639\u0627\u0645\u0644\u0647\u0627 \u0645\u0639 \u062a\u063a\u064a\u0631 \u0627\u0644\u0646\u0634\u0627\u0637 (\u062b\u0627\u0628\u062a\u0629\u060c \u0645\u0631\u0646\u0629\u060c \u0635\u0641\u0631\u064a\u0629\u060c \u062a\u0632\u0627\u064a\u062f\u064a\u0629). \u0648\u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a \u064a\u062c\u0645\u0639 \u0627\u0644\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0623\u0643\u062b\u0631 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0627\u064b:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0627\u0644\u0646\u0648\u0639<\/th>\n<th>\u0645\u0627\u0630\u0627 \u062a\u063a\u0637\u064a<\/th>\n<th>\u0645\u062a\u0649 \u062a\u064f\u0633\u062a\u062e\u062f\u0645<\/th>\n<th>\u0645\u062b\u0627\u0644 \u062e\u0644\u064a\u062c\u064a<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 (Operating Budget)<\/td>\n<td>\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u062a\u0643\u0631\u0631\u0629\u060c \u0648\u0645\u0646\u0647\u0627 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629<\/td>\n<td>\u0643\u0644 \u0633\u0646\u0629 \u0644\u0643\u0644 \u0625\u062f\u0627\u0631\u0629<\/td>\n<td>\u0645\u0648\u0627\u0632\u0646\u0629 \u0641\u0631\u0648\u0639 \u0634\u0631\u0643\u0629 \u062a\u062c\u0632\u0626\u0629 \u0641\u064a \u0627\u0644\u0631\u064a\u0627\u0636<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 (Capital Budget)<\/td>\n<td>\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 \u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644<\/td>\n<td>\u0639\u0646\u062f \u0634\u0631\u0627\u0621 \u0645\u0639\u062f\u0627\u062a \u0623\u0648 \u0627\u0641\u062a\u062a\u0627\u062d \u0641\u0631\u0639 \u0623\u0648 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0643\u0628\u064a\u0631<\/td>\n<td>\u062a\u062c\u062f\u064a\u062f \u063a\u0631\u0641 \u0641\u0646\u062f\u0642 \u0641\u064a \u062f\u0628\u064a<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 (Cash Budget)<\/td>\n<td>\u062a\u0648\u0642\u064a\u062a \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u0629 \u0648\u0627\u0644\u062e\u0627\u0631\u062c\u0629 \u0634\u0647\u0631\u064a\u0627\u064b<\/td>\n<td>\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0648\u062a\u062c\u0646\u0628 \u0627\u0644\u0639\u062c\u0632 \u0627\u0644\u0645\u0624\u0642\u062a<\/td>\n<td>\u062a\u063a\u0637\u064a\u0629 \u0631\u0648\u0627\u062a\u0628 \u0623\u0634\u0647\u0631 \u0627\u0644\u0635\u064a\u0641 \u0627\u0644\u0647\u0627\u062f\u0626\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0636\u064a\u0627\u0641\u0629<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 (Fixed Budget)<\/td>\n<td>\u0645\u0633\u062a\u0648\u0649 \u0646\u0634\u0627\u0637 \u0648\u0627\u062d\u062f \u0645\u062d\u062f\u062f \u0645\u0633\u0628\u0642\u0627\u064b<\/td>\n<td>\u0644\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0633\u062a\u0642\u0631\u0629<\/td>\n<td>\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0645\u0631\u0646\u0629 (Flexible Budget)<\/td>\n<td>\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u0646\u062f \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0646\u0634\u0627\u0637 \u0645\u062e\u062a\u0644\u0641\u0629<\/td>\n<td>\u0639\u0646\u062f\u0645\u0627 \u062a\u062a\u063a\u064a\u0631 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0645\u0639 \u062d\u062c\u0645 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0623\u0648 \u0627\u0644\u0625\u0646\u062a\u0627\u062c<\/td>\n<td>\u0639\u0645\u0648\u0644\u0627\u062a \u0641\u0631\u064a\u0642 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0634\u062d\u0646<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629 (Zero-Based Budgeting)<\/td>\n<td>\u062a\u0628\u062f\u0623 \u0645\u0646 \u0627\u0644\u0635\u0641\u0631 \u0648\u064a\u064f\u0628\u0631\u064e\u0651\u0631 \u0643\u0644 \u0628\u0646\u062f \u0645\u0646 \u062c\u062f\u064a\u062f<\/td>\n<td>\u0639\u0646\u062f \u062e\u0641\u0636 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0623\u0648 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0647\u064a\u0643\u0644\u0629<\/td>\n<td>\u0645\u0631\u0627\u062c\u0639\u0629 \u0634\u0627\u0645\u0644\u0629 \u0644\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0632\u0627\u064a\u062f\u064a\u0629 (Incremental Budgeting)<\/td>\n<td>\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0633\u0627\u0628\u0642 \u0645\u0639 \u062a\u0639\u062f\u064a\u0644\u0627\u062a<\/td>\n<td>\u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0631\u0629 \u0648\u0639\u0646\u062f \u0636\u064a\u0642 \u0627\u0644\u0648\u0642\u062a<\/td>\n<td>\u0625\u0636\u0627\u0641\u0629 \u0646\u0633\u0628\u0629 \u0644\u0627\u0631\u062a\u0641\u0627\u0639 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0639\u0644\u0649 \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0636\u064a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D8%A7%D9%84%D8%B5%D9%81%D8%B1%D9%8A%D8%A9_%D8%A3%D9%85_%D8%A7%D9%84%D8%AA%D8%B2%D8%A7%D9%8A%D8%AF%D9%8A%D8%A9%D8%9F\"><\/span>\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629 \u0623\u0645 \u0627\u0644\u062a\u0632\u0627\u064a\u062f\u064a\u0629\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0628\u062d\u0633\u0628 \u0645\u0642\u0627\u0631\u0646\u0629 <a href=\"https:\/\/www.accaglobal.com\/gb\/en\/student\/exam-support-resources\/fundamentals-exams-study-resources\/f5\/technical-articles\/comparing-budgeting-techniques.html\" target=\"_blank\" rel=\"noopener\">ACCA \u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a<\/a>\u060c \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0632\u0627\u064a\u062f\u064a\u0629 \u0633\u0631\u064a\u0639\u0629 \u0648\u0633\u0647\u0644\u0629 \u0627\u0644\u0641\u0647\u0645 \u0648\u0642\u0644\u064a\u0644\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629\u060c \u0644\u0643\u0646\u0647\u0627 \u062a\u0641\u062a\u0631\u0636 \u0623\u0646 \u0643\u0644 \u0646\u0634\u0627\u0637 \u062d\u0627\u0644\u064a \u0645\u0627 \u0632\u0627\u0644 \u0636\u0631\u0648\u0631\u064a\u0627\u064b\u060c \u0641\u062a\u0646\u0642\u0644 \u0623\u0648\u062c\u0647 \u0639\u062f\u0645 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0645\u0646 \u0633\u0646\u0629 \u0625\u0644\u0649 \u0623\u062e\u0631\u0649. \u0623\u0645\u0627 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629 \u0641\u062a\u0644\u0632\u0645 \u0643\u0644 \u0645\u062f\u064a\u0631 \u0628\u062a\u0628\u0631\u064a\u0631 \u0643\u0644 \u0628\u0646\u062f \u0639\u0628\u0631 \u00ab\u062d\u0632\u0645 \u0642\u0631\u0627\u0631\u00bb \u062a\u064f\u0631\u062a\u064e\u0651\u0628 \u062d\u0633\u0628 \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0629\u060c \u0641\u062a\u0643\u0634\u0641 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u062c\u062f\u064a\u0629\u060c \u0644\u0643\u0646\u0647\u0627 \u062a\u0633\u062a\u0647\u0644\u0643 \u0648\u0642\u062a\u0627\u064b \u0648\u062c\u0647\u062f\u0627\u064b \u0648\u062a\u062f\u0631\u064a\u0628\u0627\u064b \u0623\u0643\u0628\u0631.<\/p>\n<p>\u0648\u0642\u062f \u0630\u0643\u0631\u062a <a href=\"https:\/\/www.mckinsey.com\/capabilities\/strategy-and-corporate-finance\/our-insights\/five-myths-and-realities-about-zero-based-budgeting\" target=\"_blank\" rel=\"noopener\">\u0645\u0627\u0643\u0646\u0632\u064a \u0641\u064a 2014<\/a> \u0623\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629\u060c \u0625\u0630\u0627 \u0637\u064f\u0628\u0642\u062a \u062c\u064a\u062f\u0627\u064b\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062e\u0641\u0636 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0628\u064a\u0639\u064a\u0629 \u0648\u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 10% \u0625\u0644\u0649 25%\u060c \u0623\u062d\u064a\u0627\u0646\u0627\u064b \u062e\u0644\u0627\u0644 \u0633\u062a\u0629 \u0623\u0634\u0647\u0631 \u0641\u0642\u0637. \u0648\u0627\u0644\u062d\u0644 \u0627\u0644\u0648\u0633\u0637 \u0627\u0644\u0634\u0627\u0626\u0639: \u0645\u0648\u0627\u0632\u0646\u0629 \u062a\u0632\u0627\u064a\u062f\u064a\u0629 \u0644\u0645\u0639\u0638\u0645 \u0627\u0644\u0628\u0646\u0648\u062f\u060c \u0648\u0645\u0631\u0627\u062c\u0639\u0629 \u0635\u0641\u0631\u064a\u0629 \u062f\u0648\u0631\u064a\u0629 \u0644\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0623\u0648 \u0627\u0644\u0645\u0634\u0643\u0648\u0643 \u0641\u064a \u062c\u062f\u0648\u0627\u0647\u0627.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D8%A7%D9%84%D9%85%D8%B1%D9%86%D8%A9_%D9%88%D8%A7%D9%84%D8%AA%D9%88%D9%82%D8%B9%D8%A7%D8%AA_%D8%A7%D9%84%D9%85%D8%AA%D8%AC%D8%AF%D8%AF%D8%A9\"><\/span>\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0645\u0631\u0646\u0629 \u0648\u0627\u0644\u062a\u0648\u0642\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u062c\u062f\u062f\u0629<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u062a\u0648\u0636\u062d <a href=\"https:\/\/www.accaglobal.com\/us\/en\/student\/exam-support-resources\/fundamentals-exams-study-resources\/f5\/technical-articles\/budgeting1.html\" target=\"_blank\" rel=\"noopener\">ACCA<\/a> \u0623\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0645\u0631\u0646\u0629 \u062a\u064f\u0639\u062f\u0651 \u0641\u064a \u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0644\u0639\u062f\u0629 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0645\u0646 \u0627\u0644\u0646\u0634\u0627\u0637\u060c \u0648\u062a\u062a\u0637\u0644\u0628 \u0627\u0644\u0641\u0635\u0644 \u0628\u064a\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0648\u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629. \u0623\u0645\u0627 \u00ab\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0645\u0639\u062f\u0651\u0644\u0629\u00bb (Flexed Budget) \u0641\u062a\u064f\u0639\u062f\u0651 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0641\u0639\u0644\u064a\u060c \u0644\u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0639\u0627\u062f\u0644\u0629.<\/p>\n<p>\u0648\u064a\u0636\u064a\u0641 \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646 \u0625\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0627 \u064a\u064f\u0639\u0631\u0641 \u0628\u0627\u0644\u062a\u0648\u0642\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u062c\u062f\u062f\u0629 (Rolling Forecast)\u060c \u0648\u0647\u064a \u0628\u062d\u0633\u0628 <a href=\"https:\/\/icaew.com\/technical\/business\/financial-management\/financial-modelling-and-forecasting\/fm154-rolling-forecasts-a-guide-for-finance\" target=\"_blank\" rel=\"noopener\">\u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0641\u064a \u0625\u0646\u062c\u0644\u062a\u0631\u0627 \u0648\u0648\u064a\u0644\u0632 ICAEW<\/a> \u062a\u0648\u0642\u0639\u0627\u062a \u062a\u063a\u0637\u064a \u062f\u0627\u0626\u0645\u0627\u064b \u0639\u062f\u062f\u0627\u064b \u062b\u0627\u0628\u062a\u0627\u064b \u0645\u0646 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0645\u0642\u0628\u0644\u0629\u060c \u0648\u062a\u064f\u062d\u062f\u064e\u0651\u062b \u0639\u0627\u062f\u0629\u064b \u0634\u0647\u0631\u064a\u0627\u064b \u0623\u0648 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a\u0627\u064b\u060c \u0648\u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629 \u0644\u0627 \u0628\u062f\u064a\u0644\u0627\u064b \u0639\u0646\u0647\u0627.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D8%AE%D8%B7%D9%88%D8%A7%D8%AA_%D8%A5%D8%B9%D8%AF%D8%A7%D8%AF_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D8%A7%D9%84%D8%AA%D9%82%D8%AF%D9%8A%D8%B1%D9%8A%D8%A9_%D9%84%D8%A5%D8%AF%D8%A7%D8%B1%D8%AA%D9%83\"><\/span>\u062e\u0637\u0648\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0625\u062f\u0627\u0631\u062a\u0643<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0644\u0627 \u064a\u062d\u062a\u0627\u062c \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0625\u0644\u0649 \u062e\u0644\u0641\u064a\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0645\u064a\u0642\u0629\u060c \u0628\u0644 \u0625\u0644\u0649 \u0645\u0646\u0647\u062c \u0648\u0627\u0636\u062d \u0648\u062a\u0646\u0633\u064a\u0642 \u0645\u0628\u0643\u0631 \u0645\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u062a\u0635\u0644\u062d \u0644\u0625\u062f\u0627\u0631\u0629 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0623\u0648 \u0644\u0625\u062f\u0627\u0631\u0629 \u062e\u062f\u0645\u0627\u062a \u0645\u0633\u0627\u0646\u062f\u0629:<\/p>\n<ol>\n<li><strong>\u0627\u0637\u0644\u0628 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0648\u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a:<\/strong> \u0627\u062d\u0635\u0644 \u0645\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0641\u062a\u0631\u0627\u0636\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 (\u0646\u0633\u0628\u0629 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0635\u0631\u0641\u060c \u0633\u0642\u0641 \u0627\u0644\u0646\u0641\u0642\u0627\u062a) \u0648\u0645\u0648\u0639\u062f \u0627\u0644\u062a\u0633\u0644\u064a\u0645.<\/li>\n<li><strong>\u0627\u0631\u0628\u0637 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0628\u0627\u0644\u0623\u0647\u062f\u0627\u0641:<\/strong> \u0627\u0628\u062f\u0623 \u0645\u0646 \u062e\u0637\u0629 \u0625\u062f\u0627\u0631\u062a\u0643 \u0644\u0644\u0639\u0627\u0645: \u0645\u0627 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0648\u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0627\u062a\u061f \u0648\u0645\u0627 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0646\u062c\u0627\u062d\u061f \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u062a\u0631\u062c\u0645\u0629 \u0644\u0644\u062e\u0637\u0629 \u0644\u0627 \u0627\u0644\u0639\u0643\u0633.<\/li>\n<li><strong>\u0627\u0628\u062f\u0623 \u0628\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0625\u0646 \u0643\u0627\u0646\u062a \u0625\u062f\u0627\u0631\u062a\u0643 \u0625\u064a\u0631\u0627\u062f\u064a\u0629:<\/strong> \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0647\u064a \u0646\u0642\u0637\u0629 \u0627\u0644\u0627\u0646\u0637\u0644\u0627\u0642 \u0627\u0644\u062a\u064a \u062a\u064f\u0628\u0646\u0649 \u0639\u0644\u064a\u0647\u0627 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648\u0627\u0644\u0634\u062d\u0646.<\/li>\n<li><strong>\u0642\u062f\u0651\u0631 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0628\u062f\u0642\u0629:<\/strong> \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0628\u062f\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0647\u064a \u0627\u0644\u0628\u0646\u062f \u0627\u0644\u0623\u0643\u0628\u0631 \u063a\u0627\u0644\u0628\u0627\u064b. \u0646\u0633\u0651\u0642 \u0645\u0639 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0628\u0634\u0623\u0646 \u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0634\u0627\u063a\u0631\u0629 \u0648\u0627\u0644\u062a\u0639\u064a\u064a\u0646\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629\u060c \u0648\u0631\u0627\u062c\u0639 <a href=\"https:\/\/www.bmc.net\/blog\/ar\/general-blog\/compensation-and-benefits-in-hr\" target=\"_blank\" rel=\"noopener\">\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0648\u0627\u0644\u0645\u0632\u0627\u064a\u0627<\/a> \u062d\u062a\u0649 \u0644\u0627 \u062a\u063a\u0641\u0644 \u0628\u0646\u062f\u0627\u064b.<\/li>\n<li><strong>\u0642\u062f\u0651\u0631 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0628\u0627\u0644\u0645\u0633\u0628\u0628\u0627\u062a:<\/strong> \u0644\u0627 \u062a\u0643\u062a\u0641\u0650 \u0628\u0646\u0633\u062e \u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0636\u064a\u061b \u0627\u0631\u0628\u0637 \u0643\u0644 \u0628\u0646\u062f \u0628\u0645\u0633\u0628\u0628\u0647\u060c \u0645\u062b\u0644 \u0639\u062f\u062f \u0627\u0644\u0645\u062a\u062f\u0631\u0628\u064a\u0646 \u0648\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c. \u0648\u062a\u0633\u0627\u0639\u062f\u0643 <a href=\"https:\/\/www.bmc.net\/blog\/ar\/general-blog\/training-needs-analysis\" target=\"_blank\" rel=\"noopener\">\u0639\u0645\u0644\u064a\u0629 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629<\/a> \u0639\u0644\u0649 \u062a\u0628\u0631\u064a\u0631 \u0628\u0646\u062f \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0628\u0631\u0642\u0645 \u0645\u062f\u0631\u0648\u0633.<\/li>\n<li><strong>\u0627\u0646\u062a\u0628\u0647 \u0644\u0644\u0636\u0631\u0627\u0626\u0628:<\/strong> \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 15% \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0645\u0646\u0630 <a href=\"https:\/\/zatca.gov.sa\/ar\/HelpCenter\/guidelines\/Documents\/VAT15.pdf\" target=\"_blank\" rel=\"noopener\">1 \u064a\u0648\u0644\u064a\u0648 2020<\/a>\u060c \u0648<a href=\"https:\/\/tax.gov.ae\/en\/taxes\/vat.aspx\" target=\"_blank\" rel=\"noopener\">5% \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/a>. \u0627\u0633\u0623\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0647\u0644 \u062a\u064f\u062f\u0631\u062c \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0641\u064a \u0645\u0648\u0627\u0632\u0646\u062a\u0643 \u0634\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0645 \u0635\u0627\u0641\u064a\u0629 \u0645\u0646\u0647\u0627\u060c \u0644\u0623\u0646 \u0630\u0644\u0643 \u064a\u063a\u064a\u0631 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0628\u0648\u0636\u0648\u062d. \u0623\u0645\u0627 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629 (9% \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u0648\u0642 375,000 \u062f\u0631\u0647\u0645 \u0628\u062d\u0633\u0628 <a href=\"https:\/\/u.ae\/en\/information-and-services\/finance-and-investment\/taxation\/corporate-tax\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/a>) \u0641\u062a\u064f\u062d\u062a\u0633\u0628 \u0639\u0627\u062f\u0629\u064b \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/li>\n<li><strong>\u0623\u0636\u0641 \u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u064b \u0644\u0644\u0637\u0648\u0627\u0631\u0626:<\/strong> \u0646\u0633\u0628\u0629 \u0635\u063a\u064a\u0631\u0629 \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0645\u0639 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u062a\u063a\u0637\u064a\u0629 \u0645\u0627 \u0644\u0627 \u064a\u0645\u0643\u0646 \u062a\u0648\u0642\u0639\u0647.<\/li>\n<li><strong>\u0648\u0632\u0651\u0639 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0639\u0644\u0649 \u0627\u0644\u0623\u0634\u0647\u0631:<\/strong> \u0648\u0631\u0627\u0639\u0650 \u0627\u0644\u0645\u0648\u0633\u0645\u064a\u0629\u060c \u0645\u062b\u0644 \u0631\u0645\u0636\u0627\u0646 \u0648\u0627\u0644\u0623\u0639\u064a\u0627\u062f \u0648\u0645\u0648\u0627\u0633\u0645 \u0627\u0644\u0635\u064a\u0641\u060c \u0628\u062f\u0644 \u0627\u0644\u0642\u0633\u0645\u0629 \u0627\u0644\u0645\u062a\u0633\u0627\u0648\u064a\u0629 \u0639\u0644\u0649 12 \u0634\u0647\u0631\u0627\u064b.<\/li>\n<li><strong>\u0646\u0627\u0642\u0634 \u0648\u0627\u0639\u062a\u0645\u062f \u062b\u0645 \u062a\u0627\u0628\u0639 \u0634\u0647\u0631\u064a\u0627\u064b:<\/strong> \u0642\u062f\u0651\u0645 \u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0636\u0627\u062a \u0645\u0639 \u0627\u0644\u0623\u0631\u0642\u0627\u0645\u060c \u0641\u0647\u064a \u0645\u0627 \u0633\u064a\u0646\u0627\u0642\u0634\u0647 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u062b\u0645 \u0642\u0627\u0631\u0646 \u0627\u0644\u0641\u0639\u0644\u064a \u0628\u0627\u0644\u0645\u062e\u0637\u0637 \u0643\u0644 \u0634\u0647\u0631.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"%D9%85%D8%AB%D8%A7%D9%84_%D8%B1%D9%82%D9%85%D9%8A_%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D8%A5%D8%AF%D8%A7%D8%B1%D8%A9_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B1%D8%AF_%D8%A7%D9%84%D8%A8%D8%B4%D8%B1%D9%8A%D8%A9_%D9%81%D9%8A_%D8%B4%D8%B1%D9%83%D8%A9_%D8%AA%D8%AC%D8%B2%D8%A6%D8%A9_%D8%A8%D8%A7%D9%84%D8%B1%D9%8A%D8%A7%D8%B6\"><\/span>\u0645\u062b\u0627\u0644 \u0631\u0642\u0645\u064a: \u0645\u0648\u0627\u0632\u0646\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0641\u064a \u0634\u0631\u0643\u0629 \u062a\u062c\u0632\u0626\u0629 \u0628\u0627\u0644\u0631\u064a\u0627\u0636<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0641\u062a\u0631\u0627\u0636\u064a \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u0648\u0636\u064a\u062d. \u0625\u062f\u0627\u0631\u0629 \u0645\u0648\u0627\u0631\u062f \u0628\u0634\u0631\u064a\u0629 \u0641\u064a\u0647\u0627 8 \u0645\u0648\u0638\u0641\u064a\u0646 \u0628\u0645\u062a\u0648\u0633\u0637 \u0631\u0627\u062a\u0628 \u0634\u0627\u0645\u0644 15,000 \u0631\u064a\u0627\u0644 \u0634\u0647\u0631\u064a\u0627\u064b\u060c \u0648\u062a\u062e\u0637\u0637 \u0644\u0628\u0631\u0646\u0627\u0645\u062c \u062a\u062f\u0631\u064a\u0628\u064a \u0648\u062a\u0639\u064a\u064a\u0646\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0627\u0644\u0628\u0646\u062f<\/th>\n<th>\u0623\u0633\u0627\u0633 \u0627\u0644\u062a\u0642\u062f\u064a\u0631<\/th>\n<th>\u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0633\u0646\u0648\u064a (\u0631\u064a\u0627\u0644)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0628\u062f\u0644\u0627\u062a<\/td>\n<td>8 \u0645\u0648\u0638\u0641\u064a\u0646 \u00d7 15,000 \u00d7 12 \u0634\u0647\u0631\u0627\u064b<\/td>\n<td>1,440,000<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0648\u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629<\/td>\n<td>\u062a\u0642\u062f\u064a\u0631 \u0627\u0641\u062a\u0631\u0627\u0636\u064a \u0628\u0646\u0633\u0628\u0629 15% \u0645\u0646 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u062b\u0627\u0644 \u0641\u0642\u0637<\/td>\n<td>216,000<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631<\/td>\n<td>\u0628\u062d\u0633\u0628 \u062e\u0637\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629<\/td>\n<td>120,000<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0628 \u0648\u0627\u0644\u062a\u0648\u0638\u064a\u0641<\/td>\n<td>\u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0648\u0645\u0646\u0635\u0627\u062a \u062a\u0648\u0638\u064a\u0641 \u0644\u062a\u0639\u064a\u064a\u0646\u0627\u062a \u0627\u0644\u0633\u0646\u0629<\/td>\n<td>60,000<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0648\u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a<\/td>\n<td>\u0627\u0634\u062a\u0631\u0627\u0643 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629<\/td>\n<td>48,000<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0633\u0641\u0631 \u0648\u0627\u0644\u0641\u0639\u0627\u0644\u064a\u0627\u062a<\/td>\n<td>\u0645\u0639\u0627\u0631\u0636 \u062a\u0648\u0638\u064a\u0641 \u0648\u0632\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0641\u0631\u0648\u0639<\/td>\n<td>36,000<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0642\u0628\u0644 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a<\/strong><\/td>\n<td><\/td>\n<td><strong>1,920,000<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u0627\u062d\u062a\u064a\u0627\u0637\u064a \u0627\u0644\u0637\u0648\u0627\u0631\u0626<\/td>\n<td>3% \u0645\u0646 \u0627\u0644\u0645\u062c\u0645\u0648\u0639<\/td>\n<td>57,600<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629<\/strong><\/td>\n<td>\u0628\u0645\u062a\u0648\u0633\u0637 164,800 \u0631\u064a\u0627\u0644 \u0634\u0647\u0631\u064a\u0627\u064b<\/td>\n<td><strong>1,977,600<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0644\u0627\u062d\u0638 \u0623\u0646 \u0639\u0645\u0648\u062f \u00ab\u0623\u0633\u0627\u0633 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u00bb \u0623\u0647\u0645 \u0645\u0646 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0646\u0641\u0633\u0647\u0627\u061b \u0641\u0647\u0648 \u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062f\u0641\u0627\u0639 \u0639\u0646\u0647\u0627 \u0623\u0645\u0627\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0625\u0630\u0627 \u062a\u063a\u064a\u0631\u062a \u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0636\u0627\u062a.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D8%AA%D8%AD%D9%84%D9%8A%D9%84_%D8%A7%D9%84%D8%A7%D9%86%D8%AD%D8%B1%D8%A7%D9%81%D8%A7%D8%AA_%D9%83%D9%8A%D9%81_%D8%AA%D9%82%D8%B1%D8%A3_%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%A7%D9%84%D9%85%D8%AE%D8%B7%D8%B7_%D9%88%D8%A7%D9%84%D9%81%D8%B9%D9%84%D9%8A%D8%9F\"><\/span>\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a: \u0643\u064a\u0641 \u062a\u0642\u0631\u0623 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062e\u0637\u0637 \u0648\u0627\u0644\u0641\u0639\u0644\u064a\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a (Variance Analysis) \u0645\u0642\u0627\u0631\u0646\u0629 \u062f\u0648\u0631\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0644\u0643\u0644 \u0628\u0646\u062f. \u0648\u064a\u0643\u0648\u0646 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u00ab\u0645\u0644\u0627\u0626\u0645\u0627\u064b\u00bb (Favourable) \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0645\u062e\u0637\u0637 \u0623\u0648 \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0623\u0639\u0644\u0649 \u0645\u0646\u0647\u060c \u0648\u00ab\u063a\u064a\u0631 \u0645\u0644\u0627\u0626\u0645\u00bb (Adverse) \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0645\u0639\u0627\u0643\u0633\u0629. \u0648\u0628\u0627\u0644\u0639\u0648\u062f\u0629 \u0625\u0644\u0649 \u0645\u062b\u0627\u0644\u0646\u0627\u060c \u0647\u0630\u0647 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u0648\u0644:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0627\u0644\u0628\u0646\u062f<\/th>\n<th>\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0631\u0628\u0639 (\u0631\u064a\u0627\u0644)<\/th>\n<th>\u0627\u0644\u0641\u0639\u0644\u064a (\u0631\u064a\u0627\u0644)<\/th>\n<th>\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641<\/th>\n<th>\u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0628\u062f\u0644\u0627\u062a<\/td>\n<td>360,000<\/td>\n<td>352,500<\/td>\n<td>7,500 \u0645\u0644\u0627\u0626\u0645 (2.1%)<\/td>\n<td>\u0648\u0638\u064a\u0641\u0629 \u0634\u0627\u063a\u0631\u0629 \u0644\u0645 \u062a\u064f\u0634\u063a\u0644 \u0628\u0639\u062f\u061b \u0648\u0641\u0631 \u0645\u0624\u0642\u062a \u0633\u064a\u062e\u062a\u0641\u064a \u0639\u0646\u062f \u0627\u0644\u062a\u0639\u064a\u064a\u0646<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631<\/td>\n<td>30,000<\/td>\n<td>41,000<\/td>\n<td>11,000 \u063a\u064a\u0631 \u0645\u0644\u0627\u0626\u0645 (36.7%)<\/td>\n<td>\u062a\u0642\u062f\u064a\u0645 \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062e\u0637\u0637 \u0644\u0644\u0631\u0628\u0639 \u0627\u0644\u062b\u0627\u0646\u064a\u061b \u0627\u0646\u062d\u0631\u0627\u0641 \u062a\u0648\u0642\u064a\u062a \u064a\u064f\u0639\u0627\u0644\u062c \u0628\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0634\u0647\u0631\u064a<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0628 \u0648\u0627\u0644\u062a\u0648\u0638\u064a\u0641<\/td>\n<td>15,000<\/td>\n<td>9,000<\/td>\n<td>6,000 \u0645\u0644\u0627\u0626\u0645 (40%)<\/td>\n<td>\u062a\u0623\u062c\u064a\u0644 \u062d\u0645\u0644\u0629 \u062a\u0648\u0638\u064a\u0641\u061b \u0644\u064a\u0633 \u0648\u0641\u0631\u0627\u064b \u062d\u0642\u064a\u0642\u064a\u0627\u064b<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0648\u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a<\/td>\n<td>12,000<\/td>\n<td>12,600<\/td>\n<td>600 \u063a\u064a\u0631 \u0645\u0644\u0627\u0626\u0645 (5%)<\/td>\n<td>\u0632\u064a\u0627\u062f\u0629 \u0633\u0639\u0631 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u061b \u062a\u064f\u062d\u062f\u064e\u0651\u062b \u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0636\u0627\u062a \u0644\u0644\u0623\u0631\u0628\u0627\u0639 \u0627\u0644\u0642\u0627\u062f\u0645\u0629<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0630\u0647\u0628\u064a\u0629: \u0644\u0627 \u062a\u062d\u0643\u0645 \u0639\u0644\u0649 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0628\u0631\u0642\u0645\u0647 \u0641\u0642\u0637\u060c \u0628\u0644 \u0627\u0633\u0623\u0644 \u0639\u0646 \u0633\u0628\u0628\u0647. \u0641\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u00ab\u0627\u0644\u0645\u0644\u0627\u0626\u0645\u00bb \u0642\u062f \u064a\u062e\u0641\u064a \u062a\u0623\u062e\u0631\u0627\u064b \u0641\u064a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u060c \u0648\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u00ab\u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0627\u0626\u0645\u00bb \u0642\u062f \u064a\u0643\u0648\u0646 \u0645\u062c\u0631\u062f \u0627\u062e\u062a\u0644\u0627\u0641 \u0641\u064a \u0627\u0644\u062a\u0648\u0642\u064a\u062a.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D9%84%D9%85%D8%A7%D8%B0%D8%A7_%D8%AA%D9%82%D8%A7%D8%B1%D9%86_%D8%A8%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D8%A7%D9%84%D9%85%D8%B9%D8%AF%D9%91%D9%84%D8%A9_%D9%84%D8%A7_%D8%A7%D9%84%D8%AB%D8%A7%D8%A8%D8%AA%D8%A9%D8%9F\"><\/span>\u0644\u0645\u0627\u0630\u0627 \u062a\u0642\u0627\u0631\u0646 \u0628\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0645\u0639\u062f\u0651\u0644\u0629 \u0644\u0627 \u0627\u0644\u062b\u0627\u0628\u062a\u0629\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0627\u0641\u062a\u0631\u0636 \u0623\u0646 \u0645\u0648\u0627\u0632\u0646\u0629 \u0641\u0631\u064a\u0642 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u062a\u062a\u0636\u0645\u0646 \u0639\u0645\u0648\u0644\u0629 2% \u0639\u0644\u0649 \u0645\u0628\u064a\u0639\u0627\u062a \u0645\u062e\u0637\u0637\u0629 \u0628\u0642\u064a\u0645\u0629 3,000,000 \u0631\u064a\u0627\u0644\u060c \u0623\u064a 60,000 \u0631\u064a\u0627\u0644. \u0648\u0628\u0644\u063a\u062a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0641\u0639\u0644\u064a\u0629 3,300,000 \u0631\u064a\u0627\u0644\u060c \u0648\u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062a \u0627\u0644\u0641\u0639\u0644\u064a\u0629 66,500 \u0631\u064a\u0627\u0644. \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u062a\u064f\u0638\u0647\u0631 \u062a\u062c\u0627\u0648\u0632\u0627\u064b \u0642\u062f\u0631\u0647 6,500 \u0631\u064a\u0627\u0644\u060c \u0648\u0647\u0630\u0627 \u0645\u0636\u0644\u0644. \u0623\u0645\u0627 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0645\u0639\u062f\u0651\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0641\u062a\u0639\u0637\u064a \u0639\u0645\u0648\u0644\u0629 \u0645\u062a\u0648\u0642\u0639\u0629 \u0642\u062f\u0631\u0647\u0627 66,000 \u0631\u064a\u0627\u0644\u060c \u0641\u064a\u0635\u0628\u062d \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0627\u0644\u062d\u0642\u064a\u0642\u064a 500 \u0631\u064a\u0627\u0644 \u0641\u0642\u0637\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0641\u0648\u0642\u062a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u062e\u0637\u0629 \u0628\u0645\u0642\u062f\u0627\u0631 300,000 \u0631\u064a\u0627\u0644. \u0648\u0647\u0630\u0627 \u0628\u0627\u0644\u0636\u0628\u0637 \u0645\u0627 \u062a\u0642\u0635\u062f\u0647 ACCA \u0628\u0623\u0646 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0641\u0639\u0644\u064a \u062a\u062c\u0639\u0644 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0630\u0627 \u0645\u0639\u0646\u0649.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D9%86%D9%85%D9%88%D8%B0%D8%AC_%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_Excel_%D9%85%D8%AC%D8%A7%D9%86%D9%8A\"><\/span>\u0646\u0645\u0648\u0630\u062c \u0645\u0648\u0627\u0632\u0646\u0629 Excel \u0645\u062c\u0627\u0646\u064a<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0644\u062a\u0637\u0628\u064a\u0642 \u0645\u0627 \u0633\u0628\u0642 \u0645\u0628\u0627\u0634\u0631\u0629\u060c \u062d\u0645\u0651\u0644 <a href=\"https:\/\/www.bmc.net\/blog\/wp-content\/uploads\/2026\/10\/departmental-budget-template.xlsx\" target=\"_blank\" rel=\"noopener\">\u0646\u0645\u0648\u0630\u062c \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062c\u0627\u0646\u064a \u0645\u0646 BMC<\/a> (\u0627\u0644\u0645\u0644\u0641 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629). \u064a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 \u0648\u0631\u0642\u0629 \u0644\u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0648\u0632\u0639\u0629 \u0639\u0644\u0649 12 \u0634\u0647\u0631\u0627\u064b\u060c \u0648\u0648\u0631\u0642\u0629 \u0644\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0627\u0644\u0634\u0647\u0631\u064a\u0629\u060c \u0648\u0648\u0631\u0642\u0629 \u062a\u062d\u0633\u0628 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u062a\u0644\u0642\u0627\u0626\u064a\u0627\u064b \u0648\u062a\u0646\u0628\u0651\u0647 \u0625\u0644\u0649 \u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u062a\u064a \u062a\u062a\u062c\u0627\u0648\u0632 \u0646\u0633\u0628\u0629 \u0633\u0645\u0627\u062d \u062a\u062d\u062f\u062f\u0647\u0627 \u0623\u0646\u062a (5% \u0627\u0641\u062a\u0631\u0627\u0636\u064a\u0627\u064b). \u0627\u0644\u0639\u0645\u0644\u0629 \u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0636\u064a\u0629 \u0641\u064a\u0647 \u0627\u0644\u062f\u0631\u0647\u0645\u060c \u0648\u064a\u0645\u0643\u0646\u0643 \u062a\u063a\u064a\u064a\u0631\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0631\u064a\u0627\u0644 \u0645\u0646 \u062e\u0627\u0646\u0629 \u0627\u0644\u0639\u0645\u0644\u0629.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D8%A3%D8%AE%D8%B7%D8%A7%D8%A1_%D8%B4%D8%A7%D8%A6%D8%B9%D8%A9_%D9%81%D9%8A_%D8%A5%D8%AF%D8%A7%D8%B1%D8%A9_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9\"><\/span>\u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>\u0646\u0633\u062e \u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0636\u064a<\/strong> \u062f\u0648\u0646 \u0645\u0631\u0627\u062c\u0639\u0629\u060c \u0641\u062a\u062a\u0631\u0627\u0643\u0645 \u0627\u0644\u0628\u0646\u0648\u062f \u063a\u064a\u0631 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629.<\/li>\n<li><strong>\u062a\u0636\u062e\u064a\u0645 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u062d\u062a\u064a\u0627\u0637\u0627\u064b<\/strong> \u0644\u0644\u062a\u0641\u0627\u0648\u0636\u060c \u0645\u0645\u0627 \u064a\u064f\u0641\u0642\u062f \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0645\u0635\u062f\u0627\u0642\u064a\u062a\u0647\u0627 \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<li><strong>\u0625\u0647\u0645\u0627\u0644 \u0627\u0644\u0645\u0648\u0633\u0645\u064a\u0629<\/strong> \u0648\u062a\u0642\u0633\u064a\u0645 \u0643\u0644 \u0628\u0646\u062f \u0639\u0644\u0649 12 \u0634\u0647\u0631\u0627\u064b \u0628\u0627\u0644\u062a\u0633\u0627\u0648\u064a.<\/li>\n<li><strong>\u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0641\u0642\u0637<\/strong> \u0628\u062f\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0634\u0647\u0631\u064a\u0629.<\/li>\n<li><strong>\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0645\u062a\u0628\u0642\u064a \u0641\u064a \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0623\u062e\u064a\u0631<\/strong> \u062e\u0648\u0641\u0627\u064b \u0645\u0646 \u062e\u0641\u0636 \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u062a\u0627\u0644\u064a.<\/li>\n<\/ul>\n<p>\u0648\u0642\u062f \u062e\u0644\u0635 \u0627\u062c\u062a\u0645\u0627\u0639 \u0645\u0634\u062a\u0631\u0643 \u0644\u0645\u0639\u0647\u062f\u064a <a href=\"https:\/\/www.icaew.com\/technical\/business-and-management\/financial-management\/budgeting\/special-report-better-budgeting\" target=\"_blank\" rel=\"noopener\">ICAEW \u0648CIMA \u062d\u0648\u0644 \u062a\u062d\u0633\u064a\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a<\/a> \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0645\u0627 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id=\"%D9%85%D8%A7_%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9_%D9%88%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A8%D8%A7%D8%AE%D8%AA%D8%B5%D8%A7%D8%B1%D8%9F\"><\/span>\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0628\u0627\u062e\u062a\u0635\u0627\u0631\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u062e\u0637\u0629 \u0645\u0627\u0644\u064a\u0629 \u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0641\u062a\u0631\u0629 \u0645\u0642\u0628\u0644\u0629 \u062a\u062d\u062f\u062f \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629\u060c \u0648\u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0644\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629. \u0623\u0645\u0627 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0641\u0642\u0627\u0626\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u062a\u0627\u0631\u064a\u062e\u064a\u0629 \u062a\u0639\u0631\u0636 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0648\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0645\u062d\u062f\u062f\u060c \u0648\u062a\u0633\u0645\u0649 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a. \u0648\u0641\u064a \u0627\u0644\u062e\u0644\u064a\u062c \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0643\u0644\u0645\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 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\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0633\u0627\u0628\u0642\u060c \u0641\u064a\u0628\u0631\u0631 \u0643\u0644 \u0645\u062f\u064a\u0631 \u0643\u0644 \u0646\u0634\u0627\u0637 \u0648\u062a\u0643\u0644\u0641\u062a\u0647\u060c \u062b\u0645 \u062a\u064f\u0631\u062a\u0628 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u062d\u0633\u0628 \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0629 \u0648\u062a\u064f\u0645\u0648\u064e\u0651\u0644 \u0641\u064a \u062d\u062f\u0648\u062f \u0627\u0644\u0645\u062a\u0627\u062d. \u062a\u0643\u0634\u0641 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u062c\u062f\u064a\u0629 \u0648\u062a\u062e\u0641\u0636 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u060c \u0644\u0643\u0646\u0647\u0627 \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0648\u0642\u062a \u0648\u062c\u0647\u062f \u0648\u062a\u062f\u0631\u064a\u0628 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0632\u0627\u064a\u062f\u064a\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D9%85%D8%A7_%D9%87%D9%88_%D8%AA%D8%AD%D9%84%D9%8A%D9%84_%D8%A7%D9%84%D8%A7%D9%86%D8%AD%D8%B1%D8%A7%D9%81%D8%A7%D8%AA_%D9%81%D9%8A_%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9%D8%9F\"><\/span>\u0645\u0627 \u0647\u0648 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0645\u0642\u0627\u0631\u0646\u0629 \u062f\u0648\u0631\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062e\u0637\u0637\u0629 \u0644\u0643\u0644 \u0628\u0646\u062f \u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0641\u0631\u0642 \u0648\u0633\u0628\u0628\u0647. \u064a\u0643\u0648\u0646 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0644\u0627\u0626\u0645\u0627\u064b \u0625\u0630\u0627 \u0642\u0644\u062a \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0623\u0648 \u0632\u0627\u062f \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0639\u0646 \u0627\u0644\u0645\u062e\u0637\u0637\u060c \u0648\u063a\u064a\u0631 \u0645\u0644\u0627\u0626\u0645 \u0641\u064a \u0627\u0644\u0639\u0643\u0633. \u0648\u0627\u0644\u0623\u0647\u0645 \u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u0633\u0628\u0628: \u0647\u0644 \u0647\u0648 \u062a\u0648\u0642\u064a\u062a \u0623\u0645 \u0633\u0639\u0631 \u0623\u0645 \u062d\u062c\u0645 \u0646\u0634\u0627\u0637\u061f \u0648\u064a\u064f\u0641\u0636\u064e\u0651\u0644 \u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0641\u0639\u0644\u064a \u0628\u0645\u0648\u0627\u0632\u0646\u0629 \u0645\u0639\u062f\u0651\u0644\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0641\u0639\u0644\u064a.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D8%AF%D9%88%D8%B1%D8%A7%D8%AA_%D8%AA%D8%AF%D8%B1%D9%8A%D8%A8%D9%8A%D8%A9_%D8%B0%D8%A7%D8%AA_%D8%B5%D9%84%D8%A9\"><\/span>\u062f\u0648\u0631\u0627\u062a \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0630\u0627\u062a \u0635\u0644\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0625\u0630\u0627 \u0643\u0646\u062a \u0645\u062f\u064a\u0631\u0627\u064b \u0645\u0646 \u062e\u0627\u0631\u062c \u0627\u0644\u062a\u062e\u0635\u0635 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u062a\u0631\u064a\u062f \u0625\u0639\u062f\u0627\u062f \u0645\u0648\u0627\u0632\u0646\u0629 \u0625\u062f\u0627\u0631\u062a\u0643 \u0648\u0627\u0644\u062f\u0641\u0627\u0639 \u0639\u0646\u0647\u0627 \u0648\u0642\u0631\u0627\u0621\u0629 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0628\u062b\u0642\u0629\u060c \u0641\u062a\u0635\u0641\u0651\u062d <a href=\"https:\/\/www.bmc.net\/training\/2\/Accounting-and-Budgeting\" target=\"_blank\" rel=\"noopener\">\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0641\u064a BMC<\/a> \u0648\u0627\u062e\u062a\u0631 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u062f\u0648\u0631\u0643 \u0648\u0645\u0633\u062a\u0648\u0649 \u062e\u0628\u0631\u062a\u0643.<\/p>\n<p class=\"bmc-editorial-note\"><em>\u0643\u062a\u0628\u0647 \u0648\u0631\u0627\u062c\u0639 \u0645\u0635\u0627\u062f\u0631\u0647 \u0641\u0631\u064a\u0642 \u0627\u0644\u062a\u062d\u0631\u064a\u0631 \u0641\u064a BMC Training\u060c \u0646\u0648\u0641\u0645\u0628\u0631 2026. \u0627\u0637\u0651\u0644\u0639 \u0639\u0644\u0649 <a href=\"https:\/\/www.bmc.net\/blog\/editorial-policy\">\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0631\u064a\u0631<\/a>.<\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%85%D8%B5%D8%A7%D8%AF%D8%B1\"><\/span>\u0627\u0644\u0645\u0635\u0627\u062f\u0631<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul class=\"bmc-sources\">\n<li>ACCA. <a href=\"https:\/\/www.accaglobal.com\/us\/en\/student\/exam-support-resources\/fundamentals-exams-study-resources\/f5\/technical-articles\/budgeting1.html\" target=\"_blank\" rel=\"noopener\">All about budgeting<\/a><\/li>\n<li>ACCA. <a href=\"https:\/\/www.accaglobal.com\/gb\/en\/student\/exam-support-resources\/fundamentals-exams-study-resources\/f5\/technical-articles\/comparing-budgeting-techniques.html\" target=\"_blank\" rel=\"noopener\">Comparing budgeting techniques<\/a><\/li>\n<li>ICAEW. <a href=\"https:\/\/icaew.com\/technical\/business\/financial-management\/financial-modelling-and-forecasting\/fm154-rolling-forecasts-a-guide-for-finance\" target=\"_blank\" rel=\"noopener\">FM154 Rolling forecasts: a guide for finance<\/a><\/li>\n<li>ICAEW \u0648CIMA. <a href=\"https:\/\/www.icaew.com\/technical\/business-and-management\/financial-management\/budgeting\/special-report-better-budgeting\" target=\"_blank\" rel=\"noopener\">Special report: Better budgeting<\/a><\/li>\n<li>\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629. <a href=\"https:\/\/www.mof.gov.sa\/mediacenter\/news\/Pages\/News_3092026.aspx\" target=\"_blank\" rel=\"noopener\">\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0639\u0644\u0646 \u0627\u0644\u0628\u064a\u0627\u0646 \u0627\u0644\u062a\u0645\u0647\u064a\u062f\u064a \u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a 2027\u0645<\/a><\/li>\n<li>IFRS Foundation. <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/supporting-implementation\/smes\/module-04.pdf\" target=\"_blank\" rel=\"noopener\">Module 4 \u2014 Statement of Financial Position<\/a><\/li>\n<li>McKinsey &amp; Company. <a href=\"https:\/\/www.mckinsey.com\/capabilities\/strategy-and-corporate-finance\/our-insights\/five-myths-and-realities-about-zero-based-budgeting\" target=\"_blank\" rel=\"noopener\">Five myths (and realities) about zero-based budgeting<\/a><\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0628\u0627\u062e\u062a\u0635\u0627\u0631\u061f\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u062e\u0637\u0629 \u0645\u0627\u0644\u064a\u0629 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\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a. \u0648\u0641\u064a \u0627\u0644\u062e\u0644\u064a\u062c \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0643\u0644\u0645\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0643\u062b\u064a\u0631\u0627\u064b \u0628\u0645\u0639\u0646\u0649 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629\u060c \u0643\u0645\u0627 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u0645\u0627 \u0647\u064a \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a\u061f\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"\u062a\u064f\u0635\u0646\u0641 \u0628\u062d\u0633\u0628 \u0645\u0627 \u062a\u063a\u0637\u064a\u0647 \u0625\u0644\u0649 \u0645\u0648\u0627\u0632\u0646\u0629 \u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0644\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u062a\u0643\u0631\u0631\u0629\u060c \u0648\u0645\u0648\u0627\u0632\u0646\u0629 \u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644\u060c \u0648\u0645\u0648\u0627\u0632\u0646\u0629 \u0646\u0642\u062f\u064a\u0629 \u0644\u062a\u0648\u0642\u064a\u062a \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629. \u0648\u062a\u064f\u0635\u0646\u0641 \u0628\u062d\u0633\u0628 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0639\u062f\u0627\u062f \u0625\u0644\u0649 \u062b\u0627\u0628\u062a\u0629 \u0644\u0645\u0633\u062a\u0648\u0649 \u0646\u0634\u0627\u0637 \u0648\u0627\u062d\u062f\u060c \u0648\u0645\u0631\u0646\u0629 \u0644\u0639\u062f\u0629 \u0645\u0633\u062a\u0648\u064a\u0627\u062a\u060c \u0648\u0635\u0641\u0631\u064a\u0629 \u062a\u0628\u062f\u0623 \u0645\u0646 \u0627\u0644\u0635\u0641\u0631 \u0648\u062a\u0628\u0631\u0631 \u0643\u0644 \u0628\u0646\u062f\u060c \u0648\u062a\u0632\u0627\u064a\u062f\u064a\u0629 \u062a\u0646\u0637\u0644\u0642 \u0645\u0646 \u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0633\u0627\u0628\u0642 \u0645\u0639 \u062a\u0639\u062f\u064a\u0644\u0627\u062a.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u0643\u064a\u0641 \u0623\u0639\u062f \u0645\u0648\u0627\u0632\u0646\u0629 \u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0625\u062f\u0627\u0631\u062a\u064a\u061f\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"\u0627\u0628\u062f\u0623 \u0628\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0641\u062a\u0631\u0627\u0636\u0627\u062a\u0647\u0627\u060c \u062b\u0645 \u0627\u0631\u0628\u0637 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0628\u0623\u0647\u062f\u0627\u0641 \u0625\u062f\u0627\u0631\u062a\u0643 \u0644\u0644\u0639\u0627\u0645. \u0642\u062f\u0651\u0631 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0623\u0648\u0644\u0627\u064b \u0625\u0646 \u0648\u062c\u062f\u062a\u060c \u062b\u0645 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u062b\u0645 \u0628\u0642\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0628\u0631\u0628\u0637 \u0643\u0644 \u0628\u0646\u062f \u0628\u0645\u0633\u0628\u0628\u0647. \u0623\u0636\u0641 \u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u064b \u0635\u063a\u064a\u0631\u0627\u064b \u0644\u0644\u0637\u0648\u0627\u0631\u0626\u060c \u0648\u0648\u0632\u0651\u0639 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