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(37) 12 ؛1388 ﺖﻣﻼﺳ ﺖﻳﺮﻳﺪﻣ

ﻱﺍ ﻪﻠﺣﺮﻣ - ﻲﻠﻴﻠﻘﺗ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺵﻭﺭ ﺯﺍ ﻩﺩﺎﻔﺘﺳﺍ ﺎﺑ

(1385 ﻝﺎﺳ ﺭﺩ ﻥﺎﻨﻤﺳ ﻲﻜﺷﺰﭘ ﻡﻮﻠﻋ ﻩﺎﮕﺸﻧﺍﺩ ،ﻪﻴﻤﻃﺎﻓ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ)

4ﻲﻧﺎﺘﺴﻠﮔ ﺎﻨﻴﻣ / ³ﻲﻧﺎﻤﻳﺍ ﻲﻠﻋ / ²ﻩﺩﺍﺯﺪﻤﺤﻣ ﺮﻴﻣﺍ / ¹ﻥﺎﻳﺩﺎﻫ ﺪﻤﺤﻣ

ﻩﺪﻴﻜﭼ ﺹﺎﺼﺘﺧﺍ ﺩﻮﺧ ﻪﺑ ﺍﺭ ﻥﺎﻣﺭﺩﻭ ﺖﺷﺍﺪﻬﺑ ﻢﻬﺳ ﻱﺎﻫ ﻪﻨﻳﺰﻫﺯﺍ ﺪﺻﺭﺩ 70ﻪﺑ ﻚﻳﺩﺰﻧ ﺎﻫ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﻪﻌــﺳﻮﺗ ﻝﺎﺣ ﺭﺩ ﻱﺎﻫﺭﻮــﺸﻛ ﺭﺩ :ﻪﻣﺪﻘﻣ

"ﻱﺍ ﻪﻠﺣﺮﻣ – ﻲﻠﻴﻠﻘﺗ ﻱﺭﺍﺪﺑﺎــﺴﺣ" ﺵﻭﺭ ﺯﺍ ﻩﺩﺎﻔﺘــﺳﺍ ﺎﺑ ﺕﺎﻣﺪﺧ ﻱ ﻩﺪــﺷ ﻡﺎﻤﺗ ﻱ ﻪﻨﻳﺰﻫ ﺩﺭﻭﺁﺮﺑ ﻭ ﻞﻴﻠﺤﺗ ﺮﺿﺎﺣ ﺶﻫﻭﮋﭘ ﻑﺪﻫ .ﺪﻨﻫﺩ ﻲﻣ

.ﺩﻮﺑ (1385 ﻝﺎﺳ ﺭﺩ ﻥﺎﻨﻤﺳ ﻲﻜﺷﺰﭘ ﻡﻮﻠﻋ ﻩﺎﮕﺸﻧﺍﺩ ،ﻪﻴﻤﻃﺎﻓ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ) ﺩﻮﺑ (ﺱ)ﻪﻴﻤﻃﺎﻓ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﻱﺩﺮﻜﻠﻤﻋ ﻱﺎﻫ ﺶﺨﺑ ﺶﻫﻭﮋﭘ ﻱ ﻪﻌﻣﺎﺟ؛ ﻲﻠﻴﻠﺤﺗ - ﻲــﻔﻴﺻﻮﺗ ،ﻲﻌﻄﻘﻣ ﻱ ﻪﻌﻟﺎﻄﻣ ﻦــﻳﺍﺭﺩ :ﻲـﺳﺭﺮﺑ ﺵﻭﺭ ﺎﺑ ﺕﺎﻋﻼﻃﺍ ﻞﻴﻠﺤﺗ ﻭ ﻪﻳﺰﺠﺗ ﻭ ؛ﺩﻮﺟﻮﻣ ﻙﺭﺍﺪﻣ ﻭ ﺩﺎﻨــﺳﺍ ﻲــﺳﺭﺮﺑ ﻭ ﻱﺭﻮﻀﺣ ﻱ ﻪﻌﺟﺍﺮﻣ ﻭ ﻪﺘﺧﺎــﺳ ﻖﻘﺤﻣ ﻝﻭﺍﺪﺟ ﺭﺩ ﺎﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊﻤﺟ .ﺖﻓﺮﮔ ﺕﺭﻮﺻ ﻱﺍ ﻪﻠﺣﺮﻣ - ﻲﻠﻴﻠﻘﺗ ﻱ ﻩﺮﻴﺠﻧﺯ ﻱﺍﺮﺟﺍ ﻭ ^Excel ﺭﺍﺰﻓﺍ ﻡﺮﻧ ﻙﻼﻬﺘــﺳﺍ ﻱ ﻪﻨﻳﺰﻫ ﻭ ،ﺪﺻﺭﺩ 21/5 ﺎﺑ ﻱﺮــﺳﻻﺎﺑ ﺶﺨﺑ ،ﺪﺻﺭﺩ 24/3 ﻪﻄــﺳﺍﻭ ﺕﺎﻣﺪﺧ ﺶﺨﺑ ؛ﺪﺻﺭﺩ 47/5 ﻲﻳﺎﻬﻧ ﺖﻣﺪﺧ ﺶﺨﺑ :ﺎﻫ ﻪﺘﻓﺎﻳ 42 ﺎﺑ ﺎﻫﺎﻨﺑ ﻭ ﻥﺎﻤﺘﺧﺎﺳ ﻱ ﻪﻨﻳﺰﻫ ﺪﺻﺭﺩ 48 ﻲﻠﻨــﺳﺮﭘ ﻱﺎﻫ ﻪﻨﻳﺰﻫ .ﺪﻧﺩﻮﺑ ﻩﺩﺍﺩ ﺹﺎﺼﺘﺧﺍ ﺩﻮﺧ ﻪﺑ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺯﺍ 6/7 ﻪﻧﺎﻴﻟﺎــﺳ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺪﺻﺭﺩ 2 ﻲﻓﺮﺼﻣ ﺕﺎﻣﻭﺰﻠﻣ ﻭ ﺩﺍﻮﻣ ﻱ ﻪﻨﻳﺰﻫ ﻭ ﺪﺻﺭﺩ 3 ﺎﺑ ﻱﺮﻬــﺷ ﺕﺎﻣﺪﺧ ﻱ ﻪﻨﻳﺰﻫ ،ﺪﺻﺭﺩ 5 ﺎﺑ ﺕﺍﺰﻴﻬﺠﺗ ﻱ ﻪﻨﻳﺰﻫ ،ﺪﺻﺭﺩ .ﺩﻮﺑ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﻱﺍﺮﺟﺍ ﻲﻫﺪﻧﺎﻣﺯﺎﺳ ﺪﻨﻣﺯﺎﻴﻧ ﻲﻳﺎﻬﻧ ﺖﻣﺪﺧ ﺶﺨﺑ .ﺖــﺳ ﻱﺭﻭﺮﺿﺭﺎﻛ ﻱﻭﺮﻴﻧ ﻱﺭﻭ ﻩﺮﻬﺑ ﻭ ﻲﻧﺎــﺴﻧﺍ ﻊﺑﺎﻨﻣ ﺖﻳﺮﻳﺪﻣ ﺮﺑ ﻪﺟﻮﺗ :ﻱﺮﻴﮔ ﻪﺠﻴﺘﻧ ﺖﺒﺛ ﻩﺩﺍﺩ ﻩﺎﮕﻳﺎﭘ ﻚﻳ ﺩﺎﺠﻳﺍ ﻭ ﺖــﺳ ﻲﺸﺨﺑ ﺮﺛﺍ ﺶﻳﺍﺰﻓﺍ ﻭ ﺎﻫ ﻪﻨﻳﺰﻫ ﺶﻫﺎﻛ ﺭﻮﻈﻨﻣ ﻪﺑ ﻒﻠﺘﺨﻣ ﺕﺎﻣﺪﺧ ﻪــﺋﺍﺭﺍ ﺪﻨﻳﺍﺮﻓ ﺭﺩ ﻪﺑﺎــﺸﻣ ﻱﺎــﻫ ﺖﻴﻟﺎﻌﻓ .ﺖﺳ ﻱﺭﻭﺮﺿ ﻲﺗﺎﻴﻠﻤﻋ ﻱﺰﻳﺭ ﻪﻣﺎﻧﺮﺑ ﻪﭼﺭﺎﭙﻜﻳ ﻭ ﻊﻣﺎﺟ ﻢﺘﺴﻴﺳ ﻚﻳ ﻱﺮﻴﮔﺭﺎﻛ ﻪﺑ ﻭ ،ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﺭﺩ ﺎﻫ ﻪﻨﻳﺰﻫ .ﻱﺩﺮﻜﻠﻤﻋ ﻱ ﻩﺪﻤﻋ ﻱﺎﻫ ﺶﺨﺑ ،ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ،ﻱﺍ ﻪﻠﺣﺮﻣ - ﻲﻠﻴﻠﻘﺗ ﻱﺭﺍﺪﺑﺎﺴﺣ ،ﻩﺪﺷ ﻡﺎﻤﺗ ﻱ ﻪﻨﻳﺰﻫ :ﺎﻫ ﻩژﺍﻭ ﺪﻴﻠﻛ 88/7/15 :ﻲﻳﺎﻬﻧ ﺵﺮﻳﺬﭘ • 88/5/17 :ﻲﻳﺎﻬﻧ ﺡﻼﺻﺍ • 87/5/12 :ﻪﻟﺎﻘﻣ ﻝﻮﺻﻭ •

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(37) 12 ؛1388 ﺖﻣﻼﺳ ﺖﻳﺮﻳﺪﻣ

ﻪﻣﺪﻘﻣ ﻪﻣﺎﻧﺮﺑ ﻥﻮﻧﺎﻗ 144 ﻩﺩﺎــﻣ ﺭﺩ ﺝﺭﺪﻨﻣ ﻲﻧﻮﻧﺎﻗ ﻡﺍﺰﻟﺍ ﻪــﺑ ﻪﺟﻮﺗ ﺎــﺑ ،ﺪﻧﺍ ﻒﻇﻮﻣ ﻲﻳﺍﺮﺟﺍ ﻱﺎﻫ ﻩﺎﮕﺘﺳﺩ ﻲﻣﺎﻤﺗ ،ﻪﻜﻨﻳﺍ ﺮﺑ ﻲﻨﺒﻣ ﻡﺭﺎﻬﭼ ﻝﺮﺘﻨﻛ ﻡﺎﻈﻧ ﺭﺍﺮﻘﺘــﺳﺍ ﻭ ﻱﺭﻭ ﻩﺮﻬﺑ ﻭ ﻲﻳﺍﺭﺎﻛ ﺶﻳﺍﺰﻓﺍ ﺭﻮﻈﻨﻣ ﻪﺑ ﻭ ،ﺭﺎﻛ ﻡﺎــﺠﻧﺍ ﻞﺣﺍﺮﻣ ﻝﺮــﺘﻨﻛ ﻱﺎﺟ ﻪﺑ ،ﻝﻮــﺼﺤﻣ ﻭ ﻪــﺠﻴﺘﻧ ﻱﺎﻫﺪﺣﺍﻭ ﻩﺭﺍﺩﺍ ﻱﺍﺮــﺑ ﻥﺍﺮﻳﺪﻣ ﻪــﺑ ﻡﺯﻻ ﺕﺍﺭﺎﻴﺘﺧﺍ ﻱﺎــﻄﻋﺍ ﻥﺩﻮﻤﻧ ﺪﻨﻤﻓﺪﻫ ﻭ ﻞﻘﺘﺴﻣ ﺕﺭﻮﺻ ﻪﺑ ﺩﻮﺧ ﻲﺘــﺳﺮﭘﺮﺳ ﺖﺤﺗ ﺖﻳﺮﻳﺪﻣ ﻥﺎﻣﺯﺎﺳ ﻞﻤﻌﻟﺍﺭﻮﺘــﺳﺩ ﺱﺎــﺳﺍ ﺮﺑ ،ﻊﺑﺎﻨﻣ ﺺﻴﺼﺨﺗ ،ﻲﻳﺍﺭﺍﺩ ﻭ ﻱﺩﺎــﺼﺘﻗﺍ ﺭﻮﻣﺍ ﺕﺭﺍﺯﻭ ﻭ ﺭﻮــﺸﻛ ﻱﺰــﻳﺭ ﻪﻣﺎﻧﺮﺑ ﻭ ﺖﻴﻠﺑﺎﻗ ﻪﻛ ﻲﺗﺎﻣﺪﺧ ﻭ ﺎﻫ ﺖﻴﻟﺎﻌﻓ ﺯﺍ ﻪﺘﺳﺩ ﻥﺁ ﻩﺪﺷ ﻡﺎﻤﺗ ﺖﻤﻴﻗ ﻞﺤﻣ ﺖﻴﻔﻴﻛ ﻭ ﺖﻴﻤﻛ ﻱﺍﺮﺑ ﺪﻧﺭﺍﺩ ﺍﺭ ﻩﺪــﺷ ﻡﺎﻤﺗ ﺖﻤﻴﻗ ﻦﻴﻴﻌﺗ ﻭ ﺖﻳﺮﻳﺪﻣ ﻥﺎﻣﺯﺎــﺳ ﺪﻴﻳﺄﺗ ﺯﺍ ﺲــﭘ ﻭ ﺺﺨــﺸﻣ ﻲﺋﺎﻴﻓﺍﺮﻐﺟ ﻪﺑ ﻡﺯﻻ ﺕﺍﺭﺎﻴﺘﺧﺍ ﻱﺎﻄﻋﺍ ﺎﺑ ﻭ ﻥﺎﺘــﺳﺍ ﺎﻳ ﺭﻮــﺸﻛ ﻱﺰﻳﺭ ﻪﻣﺎﻧﺮﺑ [1].ﺪﻨﻳﺎﻤﻧ ﺍﺮﺟﺍ ﻂﺑﺭ ﻱﺫ ﻥﺍﺮﻳﺪﻣ ،ﻂﺳﻮﺘﻣ ﻭ ﻢﻛ ﺪﻣﺁﺭﺩ ﺎﺑ ﻭ ﻪﻌﺳﻮﺗ ﻝﺎﺣ ﺭﺩ ﻱﺎﻫﺭﻮــﺸﻛ ﺭﺩ ﺩﻮﺟﻭ ﺕﺎﻣﺪﺧ ﺪﺣﺍﻭ ﻪــﻨﻳﺰﻫ ﺹﻮﺼﺧ ﺭﺩ ﻲﻤﻛ ﺕﺎــﻋﻼﻃﺍ ﺖﺷﺍﺪﻬﺑ ﻪﺑ ﻩﺪــﺷ ﻩﺩﺍﺩ ﺹﺎﺼﺘﺧﺍ ﺩﻭﺪﺤﻣ ﻱﺎﻫ ﻪﺟﺩﻮﺑ.ﺩﺭﺍﺩ ﻭ ﻥﺍﺰﻳﺭ ﻪﻣﺎﻧﺮﺑ ،ﻪﻌــﺳﻮﺗ ﻝﺎﺣ ﺭﺩ ﻱﺎﻫﺭﻮــﺸﻛﺮﺜﻛﺍ ﺭﺩ ﻥﺎﻣﺭﺩ ﻭ ﻩﺩﺎﻔﺘﺳﺍ ﻪﺑ ﻡﺰﻠﻣ ﺍﺭ ﻲﻧﺎﻣﺭﺩ ﻭ ﻲﺘــﺷﺍﺪﻬﺑ ﻱﺎﻫ ﻢﺘــﺴﻴﺳ ﻥﺍﺮﻳﺪﻣ ﻩﺩﺮﻛ ﺩﺎﺼﺘﻗﺍ ﺯﺍ ﻢﻬﻣ ﺶﺨﺑ ﻦــﻳﺍ ﺭﺩ ﻪﺘﻓﺭ ﺭﺎﻛ ﻪــﺑ ﻊــﺑﺎﻨﻣ ﺯﺍ ﺍﺭﺎﻛ ﺕﺎﻣﺪﺧ ﺪﺣﺍﻭ ﻪﻨﻳﺰﻫ ﻞﻴﻠﺤﺗ ﻭ ﻲﺑﺎﻳ ﻪﻨﻳﺰﻫ ﻥﺎﻴﻣ ﻦﻳﺍ ﺭﺩ .ﺖﺳﺍ ﺍﺭ ﻥﺍﺭﺍﺬﮕﺘﺳﺎﻴﺳ ﻭ ﺎﻫ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ،ﺎﻫ ﺶﺨﺑ ﻥﺍﺮﻳﺪﻣ ﺪﻧﺍﻮﺗ ﻲﻣ ﺎﻬﻧﺁ ﺮﻈﻧ ﺖﺤﺗ ﺕﺎــﺴﺳﺆﻣ ﻭ ﺎﻫﺪﺣﺍﻭ ﻪﻛ ﻪﺘﻜﻧ ﻦﻳﺍ ﻦــﻴﻴﻌﺗ ﺭﺩ ﻩﺩﺭﻭﺁﺮﺑ ﺍﺭ ﻪﻌﻣﺎﺟ ﻲﻣﻮﻤﻋ ﻱﺎــﻫﺯﺎﻴﻧ ﻥﺍﺰﻴﻣ ﻪﭼ ﻪﺑ ﻭ ﻪــﻧﻮﮕﭼ ﻲﺑﺎﻴﺘﺳﺩ ﻱﺍﺮﺑ ﻩﺪــﺷ ﻡﺎﻤﺗ ﻪﻨﻳﺰﻫ ﻦﻴﻴﻌﺗ .ﺪﻨﻳﺎﻤﻧ ﻚﻤﻛ ﺪﻨﻨﻛ ﻲﻣ ﻪﺟﺩﻮﺑ ﻦﻳﻭﺪﺗ ﻭ ﺎﻫ ﻪﻨﻳﺰﻫ ﺪــﻧﻭﺭ ﻥﺍﺰﻴﻣ ﺯﺍ ﻲﻨــﺷﻭﺭ ﺮﻳﻮﺼﺗ ﻪﺑ ﻩﺎﮔﺪﻳﺩ ﺯﺍﺮﻴﺧﺍ ﻥﺎﻴﻟﺎــﺳ ﺭﺩ ﻊﺑﺎﻨﻣ ﺯﺍ ﺮﺛﺆﻣ ﻩﺩﺎﻔﺘــﺳﺍ ﻭ ﻲﺗﺎﻴﻠﻤﻋ ﻲﺑﺎﻳ ﻪﻨﻳﺰﻫ .ﺖــﺳﺍ ﻪﺘﻓﺮﮔ ﺭﺍﺮﻗ ﻪﺟﻮﺗ ﺩﺭﻮﻣ ﺖــﺷﺍﺪﻬﺑ ﺩﺎﺼﺘﻗﺍ ﻲﺘﻳﺮﻳﺪﻣ ﻲﻳﺎﻫﺭﺍﺰﺑﺍ ﻥﺍﻮــﻨﻋ ﻪﺑ ﺎﻫ ﻪﻨﻳﺰﻫ ﻞــﻴﻠﺤﺗ ﻭ ﻪــﻳﺰﺠﺗ ﻭ ﻱﺍﺮﺑ ﻪﺘــﺴﻳﺎﺑ ﻱﺎﻫ ﻩﺩﺍﺩ ﻥﺩﺭﻭﺁ ﻢــﻫﺍﺮﻓ ﺭﺩ ﺍﺭ ﺎــﻣ ﺪــﻨﻧﺍﻮﺗ ﻲﻣ ﻱﺍﺮﺑ ﻱﺭﺍﺬﮔ ﻪﻳﺎﻣﺮــﺳ ﻩﺭﺎﺑﺭﺩ ﺮﺗ ﻪﻧﺎﻫﺎﮔﺁ ﻱﺎــﻫ ﻱﺮﻴﮔ ﻢﻴﻤﺼﺗ [2].ﺪﻨﻫﺩ ﻱﺭﺎﻳ ﺎﻫﺭﺎﺘﺧﺎﺳ ﺮﻳﺯ ﻭ ﺕﺎﻣﺍﺪﻗﺍ ﻊﺑﺎﻨﻣ ﻪﻨﻴﻬﺑ ﺺﻴﺼﺨﺗ ،ﻥﺍﺮﻳﺪﻣ ﻒﻳﺎﻇﻭ ﻦﻳﺮﺘﻤﻬﻣ ﺯﺍ ﻲــﻜﻳ ﺖﻴﻤﻫﺍ .ﺖــﺳﺍ ﺩﻮﺟﻮﻣ ﺕﺎﻧﺎﻜﻣﺍ ﺯﺍ ﺮﺜﻛﺍﺪﺣ ﻱﺭﻭ ﻩﺮﻬﺑ ﻭ ﻲﻟﺎﻣ ﺎﺑ ﻥﺎﻣﺯﺎــﺳ ﻪﻛ ﺖــﺳﺍ ﺱﻮــﺴﺤﻣ ﺮﺘــﺸﻴﺑ ﻲﻧﺎﻣﺯ ﻉﻮﺿﻮﻣ ﻦﻳﺍ ﻪﻌﺳﻮﺗ ﻭ ﺎﻘﺑ ﻭ ﺖﺳﺍ ﻪﺟﺍﻮﻣ ﻲﻟﺎﻣ ﻊﺑﺎﻨﻣ ﻭ ﺕﺎﻧﺎﻜﻣﺍ ﺖﻳﺩﻭﺪﺤﻣ

ﻦﻳﺮﺗ ﺐﺳﺎﻨﻣ ﺏﺎﺨﺘﻧﺍ ﻭ ﻲﺑﺎﻳﺯﺭﺍ ،ﺺﻴﺨﺸﺗ ﻪﺑ ﻁﻮﻨﻣ ﻪــﺴﺳﺆﻣ .ﺖﺳﺎﻬﻧﺁ ﻪﺑ ﻲﻟﺎﻣ ﻊﺑﺎﻨﻣ ﺺﻴﺼﺨﺗ ﻭ ﻱﺭﺍﺬﮔ ﻪﻳﺎﻣﺮﺳ ﺕﺎﻧﺎﻜﻣﺍ ﻝﺮﺘﻨﻛﻭ ﻊﺑﺎﻨﻣ ﺺﻴﺼﺨﺗ ﻩﻮﺤﻧﺭﺩ ﻱﺮﻴﮔ ﻢﻴﻤﺼﺗ ﻱﺍﺮﺑ ﻥﺍﺮــﻳﺪﻣ ﻊﺑﺎﻨﻣ ﻲﻳﺍﺭﺎﻛ ﻭ ﺮــﺛﺆﻣ ﻱﺮﻴﮔﺭﺎﻛ ﻪﺑ ﺯﺍ ﻥﺎــﻨﻴﻤﻃﺍ ﻝﻮــﺼﺣ ﻭ ﻥﺁ ﺯﺍ ﻲﻜﻳ ﻥﺍﻮﻨﻋ ﻪــﺑ ﻱﺭﺍﺪﺑﺎــﺴﺣ ﺕﺎﻋﻼﻃﺍ ﻪﺑ ،ﻥﺎــﺷﺭﺎﻴﺘﺧﺍ ﺭﺩ [3].ﺪﻧﺪﻨﻣﺯﺎﻴﻧ ﻱﺮﻴﮔ ﻢﻴﻤﺼﺗ ﻢﻬﻣ ﻱﺎﻫﺭﺍﺰﺑﺍ ﻪﺘﻓﺮــﺸﻴﭘ ﻱﺎﻫ ﻱژﻮﻟﻮﻨﻜﺗ ﻪﻌــﺳﻮﺗ ﻭ ﺪــﺷﺭ ﺎﺑ ﻩﺯﻭﺮﻣﺍ ﻉﻮﻨﺗ ﻭ ﻲــﮔﺪﻴﭽﻴﭘ ﺶــﻳﺍﺰﻓﺍ ﺎﺑ ﻡﺃﻮــﺗ ﻒــﻠﺘﺨﻣ ﺩﺎــﻌﺑﺍ ﺭﺩ ﺮﺑ ﻥﺁ ﺕﺍﺮﻴﺛﺄﺗ ﺶﺠﻨــﺳ ﻭ ﺕﺍﺮﻴﻴﻐﺗ ﻦﻳﺍ ﻙﺭﺩ ،ﺎــﻫ ﺖﻴﻟﺎﻌﻓ ﺮﻣﺍ ﻦﻳﺍ ﺖﻴﻤﻫﺍ .ﺩﺭﺍﺩ ﻱﺩﺎﻳﺯ ﺖﻴﻤﻫﺍ ﻲﻧﺎﻣﺯﺎــﺳ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﻭ ﻉﻮﻨﺗ ﻪﺟﺭﺩ ﻪﻜﻨﻳﺍ ﻪﺑ ﻪﺟﻮﺗ ﺎــﺑ ﻲﺗﺎﻣﺪﺧ ﻱﺎﻫﺪﺣﺍﻭ ﻱﺍﺮــﺑ ﺮﺘــﺸﻴﺑ ﻱﺪﻴﻟﻮﺗ ﻱﺎﻫ ﺖﻴﻟﺎﻌﻓ ﻪﺑ ﺖﺒــﺴﻧ ،ﺎﻫ ﻥﺁ ﺭﺩ ﺕﺍﺮﻴﻴﻐﺗ ﻦﻳﺍ ﺖﺧﺎﻨﺷ ﻪﻛ ﺖﺳﺍ ﻲﻬﻳﺪﺑ .ﺪــﺷﺎﺑ ﻲﻣ ﻒﻋﺎﻀﻣ ،ﺖــﺳﺍ ﻲﻧﺎﻣﺯﺎــﺳ ﻱﺎﻫ ﻪﻨﻳﺰﻫﺮﺑ ﻥﺁ ﺕﺍﺮﻴﺛﺄﺗ ﺶﺠﻨــﺳ ﻭ ﺎﻫ ﺖﻴﻟﺎﻌﻓ ﻦﻳﺍ ﺭﺩ ﻲﺑﺎﻳ ﻪﻨﻳﺰﻫ ﺐــﺳﺎﻨﻣ ﻢﺘﺴﻴﺳ ﻚﻳ ﻲﺣﺍﺮﻃ ﻡﺰﻠﺘــﺴﻣ ﺭﺩ ﻪﭼ ﺎﻫ ﻪﻨﻳﺰﻫ ﻝﺮﺘﻨﻛﻭ ﺖﺧﺎﻨــﺷ ﺖﻴﻤﻫﺍ .ﺪﺷﺎﺑ ﻲﻣ ﻪﻨﻴﻣﺯ ﻲﺴﻛ ﺮﺑ ﻲﺻﻮﺼﺧ ﻱﺎﻫ ﻥﺎﻣﺯﺎﺳ ﺭﺩ ﻪﭼ ﻭ ﻲﺘﻟﻭﺩ ﺕﺎﺴﺳﺆﻣ ﻲﺣﺍﺮﻃ ﺪﻨﻣﺯﺎﻴﻧ ،ﻢﻬﻣ ﻦﻳﺍ ﻪﺑ ﻲﺑﺎﻴﺘــﺳﺩ ﺎﻣﺍ .ﺖﺴﻴﻧ ﻩﺪﻴــﺷﻮﭘ ﻭ ﻉﻮﻨﺗ ﺖﺧﺎﻨﺷ ﻪﺑ ﺭﺩﺎﻗ ﻪﻛ ﺖﺳﺍ ﺍﺭﺎﻛ ﻭ ﺐﺳﺎﻨﻣ ﻢﺘﺴﻴﺳ ﻚﻳ ﻪﺋﺍﺭﺍ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺮﺑ ﻥﺁ ﺮﻴﺛﺄﺗ ﺶﺠﻨﺳ ﻭ ،ﺎﻫ ﺖﻴﻟﺎﻌﻓ ﻲﮔﺪﻴﭽﻴﭘ ًﺎﺻﻮﺼﺧ ،ﻲﺑﺎﻳ ﻪﻨﻳﺰﻫ ﻲﺘﻨــﺳ ﻱﺎﻫ ﻢﺘﺴﻴﺳ .ﺪــﺷﺎﺑ ﺕﺎﻣﺪﺧ ﻩﺩﺎﻔﺘﺳﺍ ﺭﻮﺸﻛ ﻱﺎﻫ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﺢﻄــﺳ ﺭﺩ ﻪﻛ ﻲﻳﺎﻫ ﻢﺘﺴﻴﺳ ﻦﻳﺍ ﻥﺩﺭﻭﺁﺮﺑ ﻪﺑ ﺭﺩﺎــﻗ ًﻼﻤﻋ ﻥﺁ ﺖﻴﻫﺎﻣ ﻞﻴﻟﺩ ﻪﺑ ،ﺩﺩﺮــﮔ ﻲﻣ ﻱﺮﺴﻜﻳ ﺱﺎﺳﺍ ﺮﺑ ﺎﻫ ﻢﺘﺴﻴﺳ ﻦﻳﺍ ﻥﻮﭼ .ﺪﺷﺎﺑ ﻲﻤﻧ ﺕﺍﺭﺎﻈﺘﻧﺍ ﻭ ﻂﻳﺍﺮــﺷ ﻪﺑ ﻪﺟﻮﺗ ﻥﻭﺪﺑ ﻭ ﻩﺪــﺷ ﻊﺿﻭ ﺖﺑﺎﺛ ﻱﺎــﻫ ﻪﻓﺮﻌﺗ ﻪﺋﺍﺭﺍ ﺕﺎﻣﺪﺧ ﻩﺪــﺷ ﻡﺎﻤﺗ ﻱﺎﻬﺑ ،ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﺮﻫ ﺖﻴﻌﺿﻭ ﻦﻳﺍ ﺯﺍ ﻩﺩﺎﻔﺘﺳﺍ ﻪﻛ ﺖــﺳﺍ ﻲﻬﻳﺪﺑ .ﺪﻨﻛ ﻲﻣ ﻪﺒﺳﺎﺤﻣ ﺍﺭ ﻩﺪــﺷ ﺭﺩ ﻲﺼﻗﺍﻮﻧ ﻭ ﺕﻻﺎﻜﺷﺍ ﺩﺎﺠﻳﺍ ﺚﻋﺎﺑ ﻪﻛ ﻦﻳﺍ ﺮﺑ ﻩﻭﻼﻋ ﺵﻭﺭ ﻲﺒﺳﺎﻨﻣ ﺕﺎﻋﻼﻃﺍ ،ﺩﺩﺮﮔ ﻲﻣ ﻲﻌﻗﺍﻭ ﻩﺪﺷ ﻡﺎﻤﺗ ﻱﺎﻬﺑ ﻪﺒﺳﺎﺤﻣ .ﺪﻨﻫﺩ ﻲﻤﻧ ﺭﺍﺮﻗ ﻥﺍﺮﻳﺪﻣ ﺭﺎــﻴﺘﺧﺍ ﺭﺩ ﻱﺮﻴﮔ ﻢﻴﻤﺼﺗ ﻱﺍﺮــﺑ ﺍﺭ ﻪﻛ ﻲﺑﺎﻳ ﻪﻨﻳﺰﻫ ﻦﻳﻮﻧ ﻱﺎﻫ ﻢﺘﺴﻴﺳ ﺯﺍ ﻩﺩﺎﻔﺘــﺳﺍ ﻡﻭﺰﻟ ﻦﻳﺍﺮﺑﺎﻨﺑ ﺕﺭﻭﺮﺿ ﻚﻳ ﻥﺍﻮﻨﻋ ﻪﺑ ،ﺪــﺷﺎﺑ ﻲﻣ ﻝﻮﻤﻌﻣ ﺎﻴﻧﺩ ﺢﻄــﺳ ﺭﺩ [4].ﺖﺳﺍ ﺡﺮﻄﻣ ﻲﺳﺎﺳﺍ ﻱﺎﻫﺩﺮﺑﺭﺎﻛ ﻪــﻛ ﻲﺑﺎﻳ ﻪﻨﻳﺰﻫ ﻦﻳﻮﻧ ﻱﺎﻫ ﻢﺘــﺴﻴﺳ ﺯﺍ ﻲــﻜﻳ

(3)

(37) 12 ؛1388 ﺖﻣﻼﺳ ﺖﻳﺮﻳﺪﻣ

ﻝﺎﺣ ﺭﺩ ﺯﻭﺭ ﻪﺑ ﺯﻭﺭ ﻲــﺗﺎﻣﺪﺧ ﻱﺎﻫ ﺖﻴﻟﺎﻌﻓ ﺭﺩ ﻥﺁ ﻥﻮــﮔﺎﻧﻮﮔ ﻱﺍ ﻪﻠﺣﺮﻣ - ﻲﻠﻴﻠﻘﺗ ﻱﺭﺍﺪﺑﺎــﺴﺣ ﻢﺘــﺴﻴﺳ ،ﺖﺳﺍ ﺵﺮﺘــﺴﮔ .ﺖﺳﺍ [Step-Down Cost Accounting] ﻲﻋﺎﻤﺘﺟﺍ ﺖﻟﺍﺪﻋ ﻦﻴﺘــﺳﺍﺭ ﻭ ﻲﻘﻴﻘﺣ ﻱﺎﻫ ﻩﻮﻠﺟ ﺯﺍ ﻲــﻜﻳ ﻲﻧﺎﻣﺭﺩ ﻭ ﻲﺘــﺷﺍﺪﻬﺑ ﺕﺎﻣﺪﺧ ﻊﻗﻮﻣ ﻪﺑ ﻭ ﻲﻟﻮﺻﺍ ،ﺢﻴﺤﺻ ﻪﺋﺍﺭﺍ ﻱﺩﺎﺼﺘﻗﺍ ﺩﺎﻌﺑﺍ ﻪﺑ ﻞﻣﺎﻛ ﻪﺟﻮﺗ ،ﻑﺪﻫ ﻦﻳﺍ ﻖﻘﺤﺗ ﻱﺍﺮﺑ .ﺖــﺳﺍ ﻥﻭﺰﻓﺍ ﺯﻭﺭ ﻭ ﻊﻳﺮــﺳ ﺶﻳﺍﺰﻓﺍ .ﺖــﺳﺍ ﻲﻧﺍﻭﺍﺮﻓ ﺖﻴﻤﻫﺍ ﺰﺋﺎﺣ ﻥﺁ ﻲﮕﻧﻮﮕﭼ ﻪﻛ ﺖــﺳﺍ ﻱﺪﺣ ﻪﺑ ﻲﻧﺎﻣﺭﺩ ﺕﺎــﻣﺪﺧ ﻱﺎــﻫ ﻪﻨﻳﺰﻫ ﺕﺎﻣﺪﺧ ﻱﺎــﻫ ﻡﺎﻈﻧ ﻲــﻠﺻﺍ ﻞﻜــﺸﻣ ﺎﻫ ﻪﻨﻳﺰﻫ ﻦــﻳﺍ ﻝﺮــﺘﻨﻛ ﻱﺎﻫﺭﻮﺸﻛ ﻲﺘﺣ ،ﻒﻠﺘﺨﻣ ﻱﺎﻫﺭﻮﺸﻛ ﺭﺩ ﻲﻧﺎﻣﺭﺩﻭ ﻲﺘــﺷﺍﺪﻬﺑ ﺯﺍ ﻭ ﻦﻳﺮﺘﻤﻬﻣ ﻥﺍﻮﻨﻋ ﻪﺑ ﺎﻫ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ .ﺖــﺳﺍ ﻥﺎﻬﺟﺪﻨﻤﺗﻭﺮﺛ ﻱﺍ ﻩﺩﺎﻌﻟﺍ ﻕﻮﻓ ﺖﻴﻤﻫﺍ ﻲﺘــﺷﺍﺪﻬﺑ ﻡﺎﻈﻧ ﻱﺍﺰﺟﺍ ﻦــﻳﺮﺗ ﻪﻨﻳﺰﻫﺮﭘ ﻚﻧﺎﺑ ﻲــﺳﺎﺳﺍ ﻭ ﻊﻴــﺳﻭ ﻪﻌﻟﺎﻄﻣ ﻖﺑﺎﻄﻣ ﻪﻛ ﻱﺭﻮﻃ ﻪﺑ ،ﺪــﻧﺭﺍﺩ ﻊﺑﺎﻨﻣ ﺯﺍﺪﺻﺭﺩ 80 ﺎﺗ 50 ﻦﻴﺑ ﻲﺘﻟﻭﺩ ﻱﺎﻫ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﺯﺍ ﻲﻧﺎﻬﺟ ﻂﺳﻮﺗ ،ﻪﻌﺳﻮﺗ ﻝﺎﺣ ﺭﺩ ﻱﺎﻫﺭﻮﺸﻛﺭﺩ ﻥﺎﻣﺭﺩﻭ ﺖﺷﺍﺪﻬﺑ ﺶﺨﺑ [5].ﺩﻮﺷ ﻲﻣ ﻑﺮﺼﻣ ﺎﻫ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﺮﻳﺯ ﺡﺮﺷ ﻪﺑ ﻥﺍﻮﺗ ﻲﻣ ﺍﺭ ﻩﺪﺷ ﻡﺎﻤﺗ ﻪﻨﻳﺰﻫ ﻪﺒــﺳ ﺎﺤﻣ ﻑﺪﻫﺍ

:ﺩﺮﻛ ﻪﺻﻼﺧ ؛ﺎﻫ ﺖﻳﻮﻟﻭﺍ ﻭ ﻑﺍﺪﻫﺍ ،ﺎﻫ ﺖﻟﺎﺳﺭ ﺱﺎﺳﺍ ﺮﺑ ﻊﺑﺎﻨﻣ ﺺﻴﺼﺨﺗ ﺭﺩ ﺭﻮﻣﺍ ﻡﺎﺠﻧﺍ ﻱﺍﺮﺑ ﺩﺍﺩﺭﺍﺮﻗ ﺩﺎﻘﻌﻧﺍ ؛ﻱﺍ ﻪــﻣﺎﻧﺮﺑ ﻪﺟﺩﻮﺑ ﻦــﻳﻭﺪﺗ ﺩﺭﻮﻣ ﺕﺎﻣﺪﺧ ﻭ ﺎﻫﻻﺎﻛ ﻡﺭﻮــﺗ ﻪﺒــﺳﺎﺤﻣ ؛ﻒﻠﺘﺨﻣ ﻱﺎﻫ ﻪﻨﻴﻣﺯ ﻱﺎﻫ ﺖﻴﻟﺎﻌﻓ ﻭ ﺎﻫ ﻩژﻭﺮﭘ ﻲﻳﺍﺮﺟﺍ ﺕﺎﻴﻠﻤﻋ ﺮﺑ ﻲﻟﺎﻣ ﺕﺭﺎﻈﻧ ؛ﺮﻈﻧ ﻱﺎﻫ ﻩژﻭﺮﭘ ﺭﺩ ﻲﻓﺮﺼﻣ ﻊﺑﺎﻨﻣ ﺵﺯﺭﺍ ﻪﺴﻳﺎﻘﻣ ؛ﻡﺎﺠﻧﺍ ﺖــﺳﺩ ﺭﺩ ﻱﺮﻴﮔﺭﺎﻛ ﻪﺑ ؛ﻊﺑﺎﻨﻣ ﺯﺍ ﺏﻮﻠﻄﻣ ﻱﺭﺍﺩﺮﺑ ﻩﺮﻬﺑ ﺭﻮﻈﻨﻣ ﻪﺑ ﻒﻠﺘﺨﻣ ؛ﻊﺑﺎﻨﻣ ﻪﻧﻻﺩﺎﻋ ﻊﻳﺯﻮﺗ ﺭﻮﻈﻨﻣ ﻪﺑ ﻩﺪﺷ ﻡﺎﻤﺗ ﺖﻤﻴﻗ ﻪﺒﺳﺎﺤﻣ ﺞﻳﺎﺘﻧ ﻱﺎﻫﺯﺎﻴﻧ ﻞﻗﺍﺪﺣ ﺭﺍﺪــﻘﻣ ﺩﺭﻭﺁﺮﺑ ﻪﺑ ﻪﺟﻮﺗ ﺎــﺑ ﺮﻘﻓ ﻂﺧ ﻦــﻴﻴﻌﺗ ﺭﺩ ﻊﺑﺎﻨﻣ ﻪﻨﻴﻬﺑ ﺺﻴﺼﺨﺗ ﻱﺍﺮﺑ ﻱﺰﻳﺭ ﻪﻣﺎﻧﺮﺑ ؛ﻱﺮــﺸﺑ ﻲــﺳﺎﺳﺍ ﻪﺒــﺳﺎﺤﻣ ،ﻲﮕﻨﻫﺮﻓ ﻭ ﻱﺩﺎﺼﺘﻗﺍ ،ﻲﻋﺎﻤﺘﺟﺍ ﻒﻠﺘﺨﻣ ﻱﺎﻫ ﻪﻨﻴﻣﺯ ﺯﺍ ﻒﻳﺎﻇﻭ ﻭ ﺭﻮﻣﺍ ﺯﺍ ﻲﺘﻤﺴﻗ ﻱﺭﺍﺬﮔﺍﻭ ﻱﺍﺮﺑ ﻩﺪﺷ ﻡﺎﻤﺗ ﺖﻤﻴﻗ ﻲﺻﻮﺼﺧ ﺶﺨﺑ ﺯﺍ ﺎﻳ ﻭ ﻲﺻﻮﺼﺧ ﺶﺨﺑ ﻪــﺑ ﻲﻣﻮﻤﻋ ﺶــﺨﺑ [6].ﻲﻣﻮﻤﻋ ﺶﺨﺑ ﻪﺑ ﻱﺭﻮﻬﻤﺟ ﻪﺑ ﻁﻮــﺑﺮﻣ ﻪﻌﻟﺎﻄﻣ ﺭﺩ ،ﺶــﻧﺍﺭﺎﻜﻤﻫ ﻭ ﺲــﻳﻮﻟ ﺖﻗﻭ ﺺﻴﺼﺨﺗ ﻱﺍﺮــﺑ ،ﺩﺮﻜﻳﻭﺭ ﻦﻳﺮﺗ ﻊﻣﺎﺟ ﺯﺍ ،ﻦــﻜﻴﻨﻴﻣﻭﺩ ﻱﺭﻭﺁ ﻊﻤﺟ ﻥﺍﻮــﻨﻋ ﻪﺑ ﺍﺭ ﻱﺩﺍﺮﻓﺍ ﺎــﻬﻧﺁ.ﺪﻧﺩﺮﺑ ﻩﺮﻬﺑ ﻥﺎــﻨﻛﺭﺎﻛ ﺖﻴﻟﺎﻌﻓ ﻩﻭﺮــﮔ ﻦﻳﺍ ﻪﻛ ﺪﻨﺘﻓﺮﮔ ﺭﺎﻛ ﻪــﺑ ﺕﺎــﻋﻼﻃﺍ ﻥﺎﮔﺪــﻨﻨﻛ ﺪﻨﺘــﺷﺍﺩ ﺮﻈﻧ ﺮﻳﺯ ﺎﻫ ﻪﺘﻔﻫ ﻝﻮﻃ ﺭﺩ ﺍﺭ ﻲﻧﺎﻣﺭﺩ ﺕﺎﻣﺪﺧ ﻥﺎﻨﻛﺭﺎﻛ

ﻥﺎﻨﻛﺭﺎﻛ ﺯﺍ ﻚﻳ ﺮﻫ ﻂﺳﻮﺗ ﺭﺎﻤﻴﺑ ﺮﻫ ﻱﺍﺮﺑ ﺍﺭ ﻩﺪﺷ ﻑﺮﺻ ﻥﺎﻣﺯ ﻭ ﻪﺒﺣﺎﺼﻣ ﺎﺑ ﻖﻳﺮﻃ ﻦﻳﺍ ﺯﺍ ﻩﺪﻣﺁ ﺖﺳﺩ ﻪﺑ ﺕﺎﻋﻼﻃﺍ .ﺪﻧﺩﺮﻛ ﺖﺒﺛ 12 ﻂﻘﻓ ﻥﺎﻜــﺷﺰﭘ ﺪﻨﺘﻓﺎﻳﺭﺩ ﻥﺎﻘﻘﺤﻣ.ﺪﻳﺩﺮﮔ ﻞﻴﻤﻜﺗ ﻥﺍﺭﺎﻤﻴﺑ ﺎﺑ ﺩﺰﻤﺘــﺳﺩ ﻥﺁ ﺖﺑﺎﺑ ﻪﻛ ﺍﺭ ﺩﻮﺧ ﻒﻇﻮﻣ ﺕﺎــﻗﻭﺍ ﻞﻛ ﺯﺍ ﺪــﺻﺭﺩ .ﺪﻧﺩﻮﺑ ﻥﺍﺭﺎﻤﻴﺑ ﻭ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﺖﻣﺪﺧ ﺭﺩ ،ﺪﻧﺩﺮﻛ ﻲﻣ ﺖﻓﺎﻳﺭﺩ [7]

ﺭﺩ ﺮﺼﻣ ﺭﺩ ﺎــﺑﺎﺒﻣﺍ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﺯﺍ ﻥﺎﻣﺯ ﺮﻴﻤــﺳ ﻱ ﻪﻌﻟﺎﻄﻣ ﻪﻨﻳﺰﻫ ﺪﺻﺭﺩ 40 ﺩﻭﺪــﺣ ﻥﺍﺭﺎﻤﻴﺑ ﻪﻛ ﺩﺍﺩ ﻥﺎــﺸﻧ 1993 ﻝﺎــﺳ ﺐﻴﺟﺯﺍ ﺖﺧﺍﺩﺮﭘ ﺕﺭﻮﺻ ﻪﺑ ﺍﺭ ﻲﺼﻴﺨﺸﺗ ﻭ ﻲﻧﺎﻣﺭﺩ ﺕﺎﻣﺍﺪﻗﺍ ﻪﻛ ﺩﺍﺩ ﻥﺎــﺸﻧ ﻕﻮﻓ ﻖﻴﻘﺤﺗ ﺞﻳﺎﺘﻧ ،ﻥﺁ ﺮﺑ ﻩﻭﻼــﻋ.ﺪﻨﺘﺧﺍﺩﺮﭘ ﻲﻣ ﻪﻴﻬﺗ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﺯﺍ ﺝﺭﺎﺧ ﻊﺑﺎﻨﻣ ﺯﺍ ﻪــﻛ ﻱﺰﻳﻮﺠﺗ ﻱﺎــﻫﻭﺭﺍﺩ ﺍﺭ ﻲﻳﺎﭘﺮﺳ ﺖﻳﺰﻳﻭ ﻚﻳ ﻪﻨﻳﺰﻫ ﻞﻛ ﺯﺍ ﺪﺻﺭﺩ 60 ﺩﻭﺪﺣ ﺪﻧﺪﺷ ﻲﻣ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺮﺘﺸﻴﺑ ﻪﻛ ﺪﻳﺩﺮﮔ ﺺﺨﺸﻣ ﻦﻴﻨﭽﻤﻫ.ﺩﺍﺩ ﻲﻣ ﻞﻴﻜﺸﺗ ﻪﻛ ﺪــﺷ ﻲﻣ ﻩﺩﺍﺩ ﺹﺎﺼﺘﺧﺍ ﺕﺎﻣﻭﺰﻠﻣ ﻭ ﺩﺍﻮﻣ ﻪــﺑ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﺮﻳﺎــﺳ ﻭ ﻲﻜــﺷﺰﭘ ﺩﺍﻮﻣ ،ﺎﻫﻭﺭﺍﺩ ﻱﺍﺮﺑ ﺎﻫ ﻪﻨﻳﺰﻫ ﺯﺍ ﻲﻤﻴﻧ ًﺎﺒﻳﺮﻘﺗ ﻪﻛ ،ﺪﺷ ﻲﻣ ﻩﺩﺍﺩ ﺹﺎﺼﺘﺧﺍ ﻲﻜﺷﺰﭘ ﺮﻴﻏ ﻭ ﻲﻜــﺷﺰﭘ ﺕﺎﻣﻭﺰﻠﻣ [8].ﺩﻮﺑ ﺪﺻﺭﺩ 25 ﺩﻭﺪﺣ ﻞﻤﻋ ﻕﺎﺗﺍ ﻢﻬﺳ ﺎﻫﻻﺎﻛ ﻭ ﺕﺎﻣﺪﺧ ﻩﺪﺷ ﻡﺎﻤﺗ ﻪﻨﻳﺰﻫ ﻪﺒــﺳﺎﺤﻣ ﻱﺍﺮﺑ ﻥﻮﻨﻛﺎﺗ

.ﺖﺳﺍ ﻩﺪﻳﺩﺮﮔ ﻩﺩﺎﻔﺘﺳﺍ ﻒﻠﺘﺨﻣ ﻱﺎﻫ ﺵﻭﺭ ﺯﺍ ﺎﻫ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﺭﺩ ﻪﻨﻳﺰﻫ ﺩﺭﻭﺁﺮﺑ ﺖﻬﺟ ﺖﻳﺮﻳﺪﻣ ﻱﺭﺍﺪﺑﺎﺴﺣ ﻲﺘﻨــﺳ ﻱﺎﻫ ﺵﻭﺭ ﻲﺣﺍﺮﻃ 1870-1920 ﻱﺎﻫ ﻝﺎــﺳ ﻪﻠﺻﺎﻓ ﺭﺩ ﺕﺎﻣﺪﺧ ﺪــﺣﺍﻭ ﻝﺎﺣ ﺭﺩ ﻭ ﺪﻧﺩﻮﺑ ﻩﺍﺮﻤﻫ ﻲﺒﺴﻧ ﻱﺎﻫ ﺖﻴﻘﻓﻮﻣ ﺎﺑ ﻪﻛ ﺪﻧﺪﺷ ﺍﺮﺟﺍﻭ ﻭ ﻊﻳﺎﻨﺻ ﻢﺠﺣ ﺶــﻳﺍﺰﻓﺍ ﻪﻠﻤﺟ ﺯﺍ ﻒﻠﺘﺨﻣ ﻞﻳﻻﺩ ﻪــﺑ ﺮــﺿﺎﺣ ،ﻱﺮﺳﻻﺎﺑ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﻢﻬــﺳ ﻦﺘﻓﺭ ﻻﺎﺑﻭ ﺕﺎﻣﺪﺧ ﻉﻮﻨﺗ ﺶﻳﺍﺰﻓﺍ ﺪﺣﺍﻭ ﻪﻨﻳﺰﻫ ﻖــﻴﻗﺩ ﺩﺭﻭﺁﺮﺑ ﻪﺑ ﺭﺩﺎﻗ ﻲﺘﻨــﺳ ﻱﺎﻫ ﺵﻭﺭ ﺮــﮕﻳﺩ ﻪﻠﻤﺟ ﺯﺍ ﻲﺑﺎﻳ ﻪﻨﻳﺰﻫ ﻦﻳﻮﻧ ﻱﺎﻫ ﺵﻭﺭ ﻪﺑ ﺍﺭ ﺩﻮﺧ ﻱﺎﺟ ﻭ ﻩﺩﻮــﺒﻧ ﻱﺎﻨﺒﻣ ﺮــﺑ ﻲــﺑﺎﻳ ﻪﻨﻳﺰﻫ ﺵﻭﺭ ﻭ ﻱﺍ ﻪــﻠﺣﺮﻣ - ﻲــﻠﻴﻠﻘﺗ ﺵﻭﺭ ﻲﻠﻴﻠﻘﺗ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺵﻭﺭ ﻱﺎﻳﺍﺰﻣ .ﺖﺳﺍ ﻩﺩﺍﺩ (^ABC) ﺖﻴﻟﺎﻌﻓ ﺭﺩ ﺖﻴﻟﺎﻌﻓ ﻱﺎﻨﺒﻣ ﺮﺑ ﻲﺑﺎﻳ ﻪﻨﻳﺰﻫ ﺵﻭﺭ ﻪﺑ ﺖﺒــﺴﻧ ﻱﺍ ﻪﻠﺣﺮﻣ - ﺪﻨﭼ ﻱﺎﻫ ﻩﺎﮕﻨﺑ ﺭﺩ ﺎﻫ ﻪﻨﻳﺰﻫ ﻖﻴﻗﺩ ﺩﺭﻭﺁﺮﺑ ﺭﺩ ﻥﺁ ﻥﺩﻮﺑ ﺐــﺳﺎﻨﻣ ﺮﺿﺎﺣ ﺶﻫﻭﮋﭘ [9].ﺪﺷﺎﺑ ﻲﻣ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﻥﻮﭽﻤﻫ ﻲﻟﻮﺼﺤﻣ ﻱﺍ ﻪﻠﺣﺮﻣ - ﻲﻠﻴﻠﻘﺗ ﻱﺭﺍﺪﺑﺎــﺴﺣ ﺵﻭﺭ ﻱﺮﻴﮔﺭﺎﻛ ﻪﺑ ﺭﻮﻈﻨﻣ ﻪﺑ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﺭﺩ ﺕﺎﻣﺪﺧ ﻩﺪﺷ ﻡﺎﻤﺗ ﻪﻨﻳﺰﻫ ﺩﺭﻭﺁﺮﺑ ﻭ ﻞﻴﻠﺤﺗ ﺖﻬﺟ .ﺖﺳﺍ ﻪﺘﻓﺮﮔ ﻡﺎﺠﻧﺍ ﺐﺨﺘﻨﻣ

(4)

(37) 12 ؛1388 ﺖﻣﻼﺳ ﺖﻳﺮﻳﺪﻣ

ﻲﺳﺭﺮﺑ ﺵﻭﺭ ﻪﺑ ﻪﻛ ﺪــﺷﺎﺑ ﻲﻣ ﻱﺩﺮﺑﺭﺎﻛ ﺞﻳﺎﺘﻧ ﻉﻮﻧ ﺮﻈﻧ ﺯﺍ ﺮــﺿﺎﺣ ﺶــﻫﻭﮋﭘ ﻪﻛ ﻱﻮﺤﻧ ﻪﺑ ﺖــﺳﺍ ﻪﺘﻓﺮﮔ ﺕﺭﻮﺻ ﻲﻌﻄﻘﻣ – ﻲﻔﻴﺻﻮﺗ ﺵﻭﺭ ﺩﺎﻨﺳﺍ ﻲﺳﺭﺮﺑ ﺯﺍ ﻡﻭﺰﻟ ﺩﺭﻮﻣ ﺕﺎﻋﻼﻃﺍ ﻭ ﺭﺎﻣﺁ ﻱﺭﻭﺁ ﻊﻤﺟ ﺯﺍ ﺲﭘ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺩﺮﻜﻳﻭﺭ ﻥﺩﺍﺩﺭﺍﺮﻗ ﺮﻈﻧ ﺪﻣ ﺎﻳ ﺰﻴﻧ ﻭ ﺩﻮﺟﻮﻣ ﻙﺭﺍﺪﻣ ﻭ ﻪﻃﻮﺑﺮﻣ ﻝﻭﺍﺪﺟ ﺭﺩ ﻪــﻠﺻﺎﺣ ﺕﺎﻋﻼﻃﺍ ،ﻱﺍ ﻪﻠﺣﺮﻣ - ﻲــﻠﻴﻠﻘﺗ ﺭﺩ ﺕﺎﻣﺪﺧ ﺪﺣﺍﻭ ﻪﻨﻳﺰﻫ ﻥﺍﺰﻴﻣ ،ﺖﻳﺎﻬﻧ ﺭﺩ ﻭ ﻩﺪــﺷ ﻦﻳﺰﮕﻳﺎﺟ ﻦﻴﻴﻌﺗ ﻲﺴﻧﺍژﺭﻭﺍﻭ ﻱﺮﺘــﺴﺑ ،ﻲﻳﺎﭘﺮــﺳ ﻱﺎﻫ ﺶﺨﺑ ﺯﺍ ﻡﺍﺪﻛ ﺮﻫ ﻪﺑ ﺎﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁﺩﺮــﮔ ﺵﻭﺭ ﺮﺿﺎﺣ ﺶــﻫﻭﮋﭘ ﺭﺩ. ﺩﺩﺮــﮔ ﻲﻣ ﺎﺑ ﻲﻧﺍﺪﻴﻣ ﺵﻭﺭ ﺭﺩ .ﺪــﺷﺎﺑ ﻲﻣ ﻲﻧﺍﺪﻴﻣ ﻭ ﻱﺍ ﻪﻧﺎﺨﺑﺎﺘﻛ ﺕﺭﻮــﺻ ﻲﻃ ﺭﺩ ﻪﻠﺻﺎﺣ ﺕﺎﻋﻼﻃﺍ ،ﺩﻮﺟﻮﻣ ﻙﺭﺍﺪﻣ ﻭ ﺩﺎﻨــﺳﺍ ﻲــﺳﺭﺮﺑ ﻪﻠﺻﺎﺣ ﺞﻳﺎﺘﻧ ﻪﻛ ﺖﺳﺍ ﻪﺘﻓﺮﮔ ﺭﺍﺮﻗ ﻲﺳﺭﺮﺑ ﺩﺭﻮﻣ 85 ﻲﻟﺎﻣ ﻝﺎﺳ ﻩﺪﺷ ﻩﺪﻳﺩﺮﮔ ﺝﺍﺮﺨﺘــﺳﺍ ﻱﺍ ﻪﻠﺣﺮﻣ - ﻲﻠﻴﻠﻘﺗ ﻩﺮﻴﺠﻧﺯ ﻖﻳﺮﻃ ﺯﺍ ﺩﺭﻮﻣ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﻲﻧﺎﻣﺯﺎﺳ ﺭﺎﺘﺧﺎﺳ ﺍﺪﺘﺑﺍ ﺶﻫﻭﮋﭘ ﻦﻳﺍﺭﺩ .ﺖﺳﺍ ﺩﺭﻮﻣ ﺭﺩ ﻡﺯﻻ ﺕﺎﻋﻼﻃﺍ ﻭ ،ﻪﺘﻓﺮﮔ ﺭﺍﺮﻗ ﻲــﺳﺭﺮﺑ ﺩﺭﻮﻣ ،ﻪﻌﻟﺎﻄﻣ ،ﺪﻣﺁ ﺖﺳﺩ ﻪﺑ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﺶﺨﺑ ﺮﻫ ﺭﺩ ﻩﺪــﺷ ﻡﺎﺠﻧﺍ ﻞﻏﺎــﺸﻣ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﻱﺎﻫ ﺶﺨﺑ ﻦﻴﺑ ﻲﻧﻭﺭﺩ ﻂﺑﺍﻭﺭ ﻞﻴﻠﺤﺗ ﻪﺑ ًﺎــﺘﻳﺎﻬﻧﻭ ،ﺶﺨﺑ ﺮﻫ ﺭﺩ ﻩﺩﺎﻔﺘــﺳﺍ ﺩﺭﻮﻣ ﻊﺑﺎﻨﻣ ﻉﻮﻧ ﻭ ﺖﻴﻫﺎﻣ ﻦﻴﻴﻌﺗ ﺖﻬﺟ ،ﺹﺎﺧ ﺶﺨﺑ ﻚﻳ ﻱﺎﻫ ﻩﺪﻧﺎﺘﺳ ﺯﺍ ﻩﺩﺎﻔﺘــﺳﺍ ﻱﻮﮕﻟﺍ ﻲﺣﺍﺮﻃ ﻭ ﺩﺭﺍﻮﻣ ﺱﺎﺳﺍﺮﺑ ﻭ ﻩﺪــﺷ ﻪﺘﺧﺍﺩﺮﭘ ﺮﮕﻳﺩ ﻱﺎﻫ ﺶﺨﺑ ﻪﻠﻴــﺳﻭ ﻪﺑ ،ﺪﻧﺪﻳﺩﺮﮔ ﻲﻳﺎﺳﺎﻨﺷ ﺕﺎﻣﺪﺧ ﻪﺋﺍﺭﺍ ﻩﺪﻤﻋ ﺶﺨﺑ ﻪــﺳ ،ﺭﻮﻛﺬﻣ ﺕﺎﻣﺪﺧ ،ﻱﺮــﺳﻻﺎﺑ ﻱﺎﻫ ﺶﺨﺑ ؛ﺯﺍ ﺪﻨﺗﺭﺎﺒﻋ ﺎﻫ ﺶﺨﺑ ﻦﻳﺍ ﻪــﻛ ،ﻱﺮﺳﻻﺎﺑ ﻱﺎﻫ ﺶﺨﺑ .ﻲﻳﺎﻬﻧ ﺕﺎﻣﺪﺧ ﻱﺎﻫ ﺶﺨﺑ ﻭ ،ﻪﻄــﺳﺍﻭ ﻱﺎﻫ ﺶﺨﺑ ﻭ ﺪﻨﻨﻛ ﻲﻣ ﻲﻧﺎﺒﻴﺘﺸﭘ ﺍﺭ ﻲﻳﺎﻬﻧ ﻭ ﻪﻄــﺳﺍﻭ ﻱﺎﻫ ﺶﺨﺑ ﻱﺎﻫ ﺶﺨﺑ ﺭﺩ ﻥﺍﺭﺎﻤﻴﺑ ﻱﺍﺮﺑ ﺍﺭ ﻡﺯﻻ ﺕﺎﻣﺪﺧ ،ﻪﻄﺳﺍﻭ ﺕﺎﻣﺪﺧ ﻪﻨﻳﺰﻫ ﻩﺪﻤﻋ ﻩﻭﺮــﮔ ﺞﻨﭘ ﻲﻠﻛ ﺭﻮﻃ ﻪﺑ .ﺪﻨﻨﻛ ﻲﻣ ﻢــﻫﺍﺮﻓ ﻲــﻳﺎﻬﻧ ﻭ ﻥﺎﻤﺘﺧﺎــﺳ ؛ﻞﻣﺎــﺷ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﻞﻛ ﺝﺭﺎﺨﻣ ﺩﺭﻭﺁﺮﺑ ﺖﻬﺟ ﺩﺍﻮﻣ ،ﻱﺮﻬﺷ ﺕﻼﻴﻬــﺴﺗ ،ﻞﻨــﺳﺮﭘ ،ﺕﺍﺰﻴﻬﺠﺗ ،ﻲﻤﺋﺍﺩ ﻱﺎﻫﺎﻨﺑ ﻩﺍﺭ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﻡﺎﻤﺗ ،ﺲﭙﺳ ،ﺪﻧﺪﻳﺩﺮﮔ ﻲﻳﺎــﺳﺎﻨﺷ ﺕﺎﻛﺭﺍﺪﺗ ﻭ ﻲﻳﺎﻬﻧ ﻭ ،ﻪﻄﺳﺍﻭ ،ﻱﺮﺳ ﻻﺎﺑ ﻱﺎﻫ ﺶﺨﺑ ﻪﺑ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﻱﺯﺍﺪﻧﺍ [8].ﺪﻧﺪﺷ ﻩﺩﺍﺩ ﺺﻴﺼﺨﺗ ﺩﺭﺍﻮﻣ ﻞﻣﺎــﺷ ﻪﻌﻟﺎﻄﻣ ﻦﻳﺍ ﺯﺎﻴﻧ ﺩﺭﻮﻣ ﻪﻨﻳﺰﻫ ﻡﻼﻗﺍ ﻭ ﺎﻫ ﻩﺩﺍﺩ

:ﺪﻧﺍ ﻩﺪﺷ ﻱﺭﻭﺁ ﻊﻤﺟ ﻪﻌﻟﺎﻄﻣ ﻝﻮﻃ ﺭﺩ ﻪﻛ ﺪﻧﺩﻮﺑ ﺮﻳﺯ

؛ﻥﺎﻤﺘﺧﺎﺳ ﻭ ﻥﺎﻤﺘﺧﺎــﺳ ﻞﻛ ﺖﺣﺎــﺴﻣ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊﻤﺟ - ﻭ ﺎﻫ ﻩﺎﮔﺭﺎﻛ ،ﻪﻤﻴﻤﺿ ﻱﺎﻫ ﻥﺎﻤﺘﺧﺎﺳ ﺯﺍ ﻢﻋﺍ ،ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﻱﺎﻫﺎﻨﺑ

(ﻊﺑﺮﻣ ﺮﺘﻣ ﺐﺴﺣ ﺮﺑ) ﺎﻫ ﻥﺎﻤﺘﺧﺎﺳ ﺮﮕﻳﺩ ﻞﻛ ﺯﺍ ﺶﺨﺑ ﺮــﻫ ﻢﻬــﺳ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎــﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊــﻤﺟ - (ﻊﺑﺮﻣ ﺮﺘﻣ ﺐﺴﺣ ﺮﺑ ) ﻥﺎﻤﺘﺧﺎﺳ ﺖﺣﺎﺴﻣ ﻥﺎﻤﺘﺧﺎــﺳ ﻱﺭﺎﺟ ﺖﻤﻴﻗ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊــﻤﺟ - ﺐﺴﺣﺮﺑ ،ﻪﻌﻟﺎﻄﻣ ﺩﺭﻮﻣ ﻱﺎﻫ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﻪﺑﺎﺸﻣ ﺭﺎﺘﺧﺎــﺳ ﻱﺍﺮﺑ ﻊﺑﺮﻣ ﺮﺘﻣ ﺩﺭﻮﻣ ﻱﺎﻫ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﺭﺩ ،ﺎﻫ ﻥﺎﻤﺘﺧﺎﺳ ﺪﻴﻔﻣ ﺮﻤﻋ ﻱﺭﻭﺁ ﻊﻤﺟ - .ﻪﻌﻟﺎﻄﻣ

؛ﺕﺍﺰﻴﻬﺠﺗ ،ﻱﺮــﺳﻻﺎﺑ ﺕﺍﺰﻴﻬﺠﺗ ﺩﺍﺪﻌﺗ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊﻤﺟ - ﺮﻳﺎﺳ ﻭ ،ﺯﻮﺳ ﻪﻟﺎﺑﺯ ﻱﺎﻫ ﻩﺎﮕﺘﺳﺩ ،ﺎﻫﺭﻮﺗﺍﺮﻧژ ،ﺎﻫﺭﻮﺴﻧﺎﺳﺁ ؛ﺪﻨﻧﺎﻣ ﻚﻳ ﻪﺑ ﺺﻴﺼﺨﺗ ﻞﺑﺎﻗ ﻲﺻﺎﺼﺘﺧﺍ ﺕﺭﻮــﺻ ﻪﺑ ﻪﻛ ﻲﺗﺍﺰﻴﻬﺠﺗ .ﺪﻨﺘﺴﻴﻧ ﺹﺎﺧ ﺶﺨﺑ ﺎﺑ ﻱﺎﻫﻻﺎﻛ ،ﺕﺍﺰﻴﻬﺠﺗ ﺩﺍﺪﻌﺗ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊﻤﺟ - .ﺹﺎﺧ ﺶﺨﺑ ﻚﻳ ﻪﺑ ﺺﻴﺼﺨﺗ ﻞﺑﺎﻗ ﻱﺎﻫ ﻪﻴﺛﺎﺛﺍ ﻭ ،ﻡﺍﻭﺩ ﺎﻳ ،(ﺪﻳﺮﺧ) ﻪﻴﻟﻭﺍ ﺖــﻤﻴﻗ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎــﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊــﻤﺟ - .ﻡﺍﻭﺩ ﺎﺑ ﻱﺎﻫﻻﺎﻛ ﻭ ﺕﺍﺰﻴﻬﺠﺗ ﻲﻨﻳﺰﮕﻳﺎﺟ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺕﺍﺰﻴﻬﺠﺗ ﺯﺍ ﻚﻳ ﺮﻫ ﺪﻴﻔﻣ ﺮﻤﻋ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊﻤﺟ - .ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﺭﺩ ﻩﺩﺎﻔﺘﺳﺍ ﺩﺭﻮﻣ

؛ﻞﻨﺳﺮﭘ ﻱﺎﻫ ﺶﺨﺑ ﺭﺩ ﻥﺎﻨﻛﺭﺎﻛ ﺩﺍﺪﻌﺗ ﺩﺭﻮﻣ ﺭﺩ ﺎــﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊــﻤﺟ - .ﻥﺎﻨﻛﺭﺎﻛ ﻒﻠﺘﺨﻣ ﻱﺎﻫ ﻩﻭﺮﮔ ﺐﺴﺣ ﺮﺑ ﻒﻠﺘﺨﻣ ﻥﺎﻨﻛﺭﺎﻛ ﺩﺰﻤﺘــﺳﺩ ﻭ ﻕﻮﻘﺣ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊﻤﺟ - .ﻥﺎﻨﻛﺭﺎﻛ ﻒﻠﺘﺨﻣ ﻱﺎﻫ ﻩﻭﺮﮔ ﺐﺴﺣﺮﺑ ﻭ ﺶﺨﺑ ﺮﻫ ﺭﺩ ﺮﻫ ﻂــﺳﻮﺗ ﻩﺪــﺷ ﻑﺮﺻ ﻥﺎﻣﺯ ﺩﺭﻮﻣ ﺭﺩ ﺎﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊﻤﺟ - ﺭﺩ ﻪﻠﺧﺍﺪﻣ ﺎﻳ ﺖﻣﺪﺧ ﺪﺣﺍﻭ ﺮﻫ ﻪــﺋﺍﺭﺍ ﻱﺍﺮﺑ ﻥﺎﻨﻛﺭﺎﻛ ﺯﺍ ﻩﻭﺮــﮔ ﺮﻫ ﻪﻧﺍﺯﻭﺭ ﻱﺭﺎﻛ ﺕﺎﻋﺎﺳ ﺩﺍﺪﻌﺗ ،ﻲﻜﺷﺰﭘ ﺕﺎﻣﺪﺧ ﻱﺎﻫ ﺶﺨﺑ .ﻪﻧﺎﺒﺷ ﺖﺑﻮﻧ ﺭﺩ ﻱﺭﺎﻛ ﻱﺎﻫ ﺖﻋﺎﺳ ﺩﺍﺪﻌﺗ ﻭ ،ﻞﻨﺳﺮﭘ ﺯﺍ ﻩﻭﺮﮔ

؛ﻱﺮﻬﺷ ﺕﻼﻴﻬﺴﺗ ﻱﺮﻬــﺷ ﺕﻼﻴﻬــﺴﺗ ﻪﻨﻳﺰﻫ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊﻤﺟ - .ﺏﺁ ﻭ ،ﺏﻼﺿﺎﻓ ،ﺖﺧﻮﺳ ،ﻦﻔﻠﺗ ﺕﺎﻣﺪﺧ ،ﻕﺮﺑ ؛ﺪﻨﻧﺎﻣ

؛ﺕﺎﻛﺭﺍﺪﺗ ﻭ ﺩﺍﻮﻣ ﺕﺎﻛﺭﺍﺪﺗ ﻭ ﺎﻫﻭﺭﺍﺩ ﺭﺍﺪﻘﻣ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎــﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊــﻤﺟ - .ﺶﺨﺑ ﺮﻫ ﻂﺳﻮﺗ ﻩﺪﺷ ﻑﺮﺼﻣ ﻲﻜﺷﺰﭘ

(5)

(37) 12 ؛1388 ﺖﻣﻼﺳ ﺖﻳﺮﻳﺪﻣ

ﻩﺪــﺷ ﺰﻳﻮﺠﺗ ﻱﻭﺭﺍﺩ ﺭﺍﺪﻘﻣ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊﻤﺟ - .ﻪﻠﺧﺍﺪﻣ ﻭ ﺖﻣﺪﺧ ﺮﻫ ﻪﺑ ﻭ ﻩﺪﻨﻳﻮــﺷ ﺩﺍﻮﻣ ﺭﺍﺪﻘﻣ ﻪﺑ ﻁﻮــﺑﺮﻣ ﻱﺎــﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊــﻤﺟ - ﺖﻣﺪﺧ ﺮﻫ ﻭ ﺶﺨﺑ ﺮﻫ ﻪﺑ ﺏﺎــﺴﺘﻧﺍ ﻞﺑﺎﻗ ﻲﻓﺮﺼﻣ ﺩﺍﻮﻣ ﺮﻳﺎــﺳ .ﻪﻠﺧﺍﺪﻣ ﻭ ﻪﺑ ﻩﺪﺷ ﻪﺋﺍﺭﺍ ﻱﺎﻫﻭﺭﺍﺩ ﺭﺍﺪﻘﻣ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊﻤﺟ - ﺯﺍ ﻥﻭﺮﻴﺑ ﺯﺍ ﻥﺍﺭﺎﻤﻴﺑ ﻪﻠﻴﺳﻭ ﻪﺑ ﻪﻛ ﻲﻳﺎﻫﻭﺭﺍﺩ ﻭ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﻪﻠﻴﺳﻭ .ﺪﻧﺍ ﻩﺪﺷ ﻱﺭﺍﺪﻳﺮﺧ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﻂﻴﺤﻣ

؛ﺕﻼﺧﺍﺪﻣ ﻭ ﺕﺎﻣﺪﺧ ﺭﺩ ﻩﺪــﺷ ﻡﺎﺠﻧﺍ ﺕﺎﻣﺪﺧ ﻉﺍﻮﻧﺍ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊﻤﺟ - .ﻲﻳﺎﻬﻧ ﻭ ﻪﻄﺳﺍﻭ ﻱﺎﻫ ﺶﺨﺑ ﺯﺍ ﻢﻋﺍ ﻲﻜﺷﺰﭘ ﺕﺎﻣﺪﺧ ﻱﺎﻫ ﺶﺨﺑ ﻩﺪﺷ ﻡﺎﺠﻧﺍ ﺕﺎﻣﺪﺧ ﻲﻧﺍﻭﺍﺮﻓ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊﻤﺟ - .ﻲﻜﺷﺰﭘ ﺕﺎﻣﺪﺧ ﻱﺎﻫ ﺶﺨﺑ ﺭﺩ ﻡﺎﺠﻧﺍ ﺕﺎﻣﺪﺧ ﻲــﻧﺍﻭﺍﺮﻓ ﻪﺑ ﻁﻮﺑﺮﻣ ﻱﺎــﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺁ ﻊــﻤﺟ - ،ﻱﺮﺘﺴﺑ ﺩﺭﺍﻮﻣ ﻚﻴﻜﻔﺗ ﻪﺑ ﻲﻳﺎﻬﻧ ﺕﺎﻣﺪﺧ ﻱﺎﻫ ﺶﺨﺑ ﺭﺩ ﻩﺪــﺷ .ﻲﺴﻧﺍژﺭﻭﺍ ﻭ ،ﻲﻳﺎﭘﺮﺳ ﻩﺪﺷ ﻲﺣﺍﺮﻃ ﺶﻴﭘ ﺯﺍ ﻝﻭﺍﺪﺟ ﺭﺩ ﻱﺭﻭﺁ ﻊﻤﺟ ﺯﺍ ﺲﭘ ﺎﻫ ﻩﺩﺍﺩ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺵﻭﺭ ﺱﺎﺳﺍ ﺮﺑ ﻭ ﻩﺪﻳﺩﺮﮔ ^EXCEL ﺭﺍﺰﻓﺍ ﻡﺮﻧ ﺩﺭﺍﻭ ﻭ ﻪﻳﺰﺠﺗ ﺩﺭﻮﻣ ﻞــﻳﺫ ﻪﻠﺣﺮﻣ ﺖﻔﻫﺭﺩ ﻭ ﻱﺍ ﻪــﻠﺣﺮﻣ - ﻲــﻠﻴﻠﻘﺗ .ﺖﻓﺮﮔ ﺭﺍﺮﻗ ﻞﻴﻠﺤﺗ

:ﺕﺎﻋﻼﻃﺍ ﻱﺭﻭﺁ ﻊﻤﺟ ﻢﻴﺗ ﻭ ﻢﺘﺴﻴﺳ ﻲﺣﺍﺮﻃ ﻢﻴﺗ ﻞﻴﻜﺸﺗ :ﻝﻭﺍ ﻡﺎﮔ ،ﺖﺷﺍﺪﻬﺑ ﺩﺎﺼﺘﻗﺍ ﻥﺎﺳﺎﻨﺷﺭﺎﻛ ﺯﺍ ﻞﻜﺸﺘﻣ ﻲﻤﻴﺗ ﻪﻠﺣﺮﻣ ﻦﻳﺍ ﺭﺩ ﻪﻃﻮﺑﺮﻣ ﻱﺎﻫ ﺺﺼﺨﺗ ﺮﻳﺎﺳ ﻭ ﺕﺍﺰﻴﻬﺠﺗ ،ﻱﺭﺍﺪﺑﺎﺴﺣ ،ﻪﺟﺩﻮﺑ ﻢﻴــﺴﻘﺗ ﻭ ﺭﺎﻛ ﻡﺎﺠﻧﺍ ﺵﻭﺭ ﺎﺑ ﻲﻳﺎﻨــﺷﺁ ﺯﺍ ﺲﭘ ﻭ ﻩﺪــﺷ ﺏﺎﺨﺘﻧﺍ .ﺪﺷ ﻪﺘﺷﺍﺬﮔ ﻱﺪﻌﺑ ﻪﻠﺣﺮﻣ ﻪﺑ ﻡﺎﮔ ،ﻒﻳﺎﻇﻭ ﻪﻠﺣﺮﻣ ﻦﻳﺍ ﺭﺩ :ﻲﻳﺎﻬﻧ ﺕﻻﻮﺼﺤﻣ ﻲﻳﺎﺳﺎﻨﺷ ﻭ ﻒﻳﺮﻌﺗ :ﻡﻭﺩ ﻡﺎﮔ ﺩﺭﻮﻣ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﻲﻧﺎﻣﺯﺎــﺳ ﺭﺎﺘﺧﺎﺳ ﻙﺭﺩﻭ ﻲﻳﺎــﺳﺎﻨﺷ ﺯﺍ ﺲﭘ ﺭﻮﻛﺬﻣ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﺭﺩ ﻩﺪــﺷ ﻪﺋﺍﺭﺍ ﻲﻳﺎﻬﻧ ﺕﺎﻣﺪﺧ ﻪﻴﻠﻛ ،ﻪﻌﻟﺎﻄﻣ ًﻼﺜﻣ) ﺪﻳﺩﺮﮔ ﻒﻳﺮﻌﺗ ﻩﺪﻧﺎﺘﺳ ﺪﺣﺍﻭ ﻡﺍﺪﻛ ﺮﻫ ﻱﺍﺮﺑ ﻭ ﻲﻳﺎــﺳﺎﻨﺷ .(ﺖﻳﺰﻳﻭ ،ﺵﺮﻳﺬﭘ ،ﻱﺮﺘﺴﺑ ﺯﻭﺭ ﻪﻠﺣﺮﻣ ﻦﻳﺍﺭﺩ :ﻪﻨﻳﺰﻫ ﻱﺎﻫﺪﺣﺍﻭ ﻲﻳﺎﺳﺎﻨﺷ ﻭ ﻒﻳﺮﻌﺗ :ﻡﻮﺳ ﻡﺎﮔ ﻉﻮﻧ ﻪﺑﺎﺸﺗ ﻪﺑ ﻪﺟﻮﺗ ﺎﺑ ﻭ ﻩﺪﺷ ﻲﻳﺎﺳﺎﻨﺷ ﺖﻴﻟﺎﻌﻓ ﻱﺎﻫﺪﺣﺍﻭ ﻪﻴﻠﻛ ﻱﺪﻨﺑ ﻪﻘﺒﻃ ﺮﻳﺯ ﺕﺭﻮﺻ ﻪﺑ ﺍﺰﺠﻣ ﻪﺘــﺳﺩ ﻪــﺳ ﺭﺩ ﺩﻮﺧ ﺖﻴﻟﺎﻌﻓ ﻒﻠﺘﺨﻣ ﻱﺎﻫ ﺶﺨﺑ ﻱﺪﻨﺑ ﻢﻴــﺴﻘﺗ ﻞﻣﺎﻛ ﺕﺎﻴﻳﺰﺟ ﻪﻛ ﺩﺩﺮﮔ ﻲﻣ .ﺖﺳﺍ ﻩﺪﺷ ﻩﺩﺭﻭﺁ 1 ﻝﻭﺪﺟ ﺭﺩ ﻪﻌﻟﺎﻄﻣ ﺖﺤﺗ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ :ﻱﺮﺳ ﻻﺎﺑ ﺕﺎﻣﺪﺧ ﻱﺎﻫ ﺶﺨﺑ .1 (Overhead Service Department) ﻱﺎﻫ ﺶﺨﺑ ﻪﺑ ﻢﻫ ﺍﺭ ﻱﺮــﺳﻻﺎﺑ ﻲﺘﻳﺎﻤﺣ ﺕﺎﻣﺪﺧ ﺰﻛﺍﺮﻣ ﻦــﻳﺍ

(ﺱ)ﻪﻴﻤﻃﺎﻓ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﺭﺩ ﻱﺩﺮﻜﻠﻤﻋ ﻱﺎﻫ ﺶﺨﺑ ﻱﺪﻨﺑ ﻢﻴﺴﻘﺗ :1 ﻝﻭﺪﺟ

ﻱﺮﺳﻻﺎﺑ ﻱﺎﻫ ﺶﺨﺑ ﻲﻧﺎﻴﻣ ﻱﺎﻫ ﺶﺨﺑ

ﻲﻳﺎﻬﻧ ﺖﻣﺪﺧ ﻱﺎﻫ ﺶﺨﺑ

ﺖﻳﺮﻳﺪﻣ ﻩﺎﮕﺸﻳﺎﻣﺯﺁ

:ﻱﺮﺘﺴﺑ

،ﺦﺳﺎﭘ -

،(3 ،2 ،1) ﻲﻠﺧﺍﺩ ﻱﺎﻫ ﺶﺨﺑ -

،CCU -

،Post CCU - ICU -

ﻱﺭﺍﺩﺍ ﺭﻮﻣﺍ ﻭ ﻲﻨﻳﺰﮔﺭﺎﻛ ﻱژﻮﻟﻮﻳﺩﺍﺭ

ﻕﻭﺪﻨﺻ ﻭ ﺺﻴﺧﺮﺗ ﺯﺍ ﺮﻴﻏ ﻪﺑ ﻲﻟﺎﻣ ﺭﻮﻣﺍ ﺵﺯﺭﻭ ﺖﺴﺗ ،ﺐﻠﻗ ﺭﺍﻮﻧ ،ﻮﻛﺍ

ﻱﺯﺍﺩﺮﭘﺭﺎﻛ ﻭ ﺕﺎﻛﺭﺍﺪﺗ ﻦﻜﺳﺍ ﻲﺗ ﻲﺳ

ﺺﻴﺧﺮﺗ ﻭ ﺵﺮﻳﺬﭘ ﻲﻓﺍﺮﮔﻮﻧﻮﺳ

ﻲﻧﺎﺒﻬﮕﻧ ﻲﭘﻮﻜﺳﻭﺪﻧﺁ

ﻪﻴﻠﻘﻧ ﻥﺍﺪﻧﺩ ﻲﻓﺍﺮﮔﻮﻳﺩﺍﺭ ﻭ ﻲﻓﺍﺮﮔﻮﻣﺎﻣ ،ﻱﺍ ﻪﺘﺴﻫ ﻲﻜﺷﺰﭘ

:ﻲﻳﺎﭘﺮﺳ

،ﻩﺎﮕﻧﺎﻣﺭﺩ -

،ﺕﺎﻘﻳﺭﺰﺗ - ﺮﻳﺎﺳ -

ﻱﺭﺎﺘﺳﺮﭘ ﺮﺘﻓﺩ ﻪﻧﺎﺨﺑﺎﺘﻛ

ﻲﻜﺷﺰﭘ ﻙﺭﺍﺪﻣ ﺶﻳﺎﻤﻫ ﻦﻟﺎﺳ

ﺭﺎﺒﻧﺍ

ﺎﻫ ﺖﻧﺪﻳﺯﺭ ﻥﻮﻳﻭﺎﭘ ﺕﺎﺴﻴﺳﺄﺗ

:ﻲﺴﻧﺍژﺭﻭﺍ

ﺲﻧﺍژﺭﻭﺍ - ﺕﺎﻣﺎﻈﺘﻧﺍ

ﺰﺒﺳ ﻱﺎﻀﻓ

(6)

(37) 12 ؛1388 ﺖﻣﻼﺳ ﺖﻳﺮﻳﺪﻣ

ﺕﺎﻣﺪﺧ ﻱﺎﻫ ﺶﺨﺑ ﻪﺑ ﻢﻫ ﻭ ﻲﻧﺎﻴﻣ ﺕﺎﻣﺪﺧ ﺎﻬﻧﺁ ﻖــﻳﺩﺎﺼﻣ ﺯﺍ ﻭ ﺪــﻨﻨﻛ ﻲﻣ ﻪــﺋﺍﺭﺍ ﻲــﻳﺎﻬﻧ ﻭ ﺕﺎﻣﺎﻈﺘﻧﺍ ،ﻪﻳﺬﻐﺗ ،ﻲﻟﺎﻣ ﺭﻮــﻣﺍ ﻱﺎﻫ ﺶﺨﺑ .ﺪﻨﺷﺎﺑ ﻲﻣ ...

:ﻲﻧﺎﻴﻣ ﺕﺎﻣﺪﺧ ﻱﺎﻫ ﺶﺨﺑ .2 (Intermediate Service Department) ﻲﺘﻳﺎﻤﺣ ﺕﺎﻣﺪﺧ ،ﻪــﻨﻳﺰﻫ ﻱﺎﻫﺪﺣﺍﻭ ﻦــﻳﺍ ﻪﺋﺍﺭﺍ ﺭﺎــﻤﻴﺑ ﺖﺒﻗﺍﺮﻣ ﻱﺎــﻫﺪﺣﺍﻭ ﻱﺍﺮــﺑ ﺍﺭ ﺕﺭﻮﺻ ﻪﺑ ،ﻝﺎــﺣ ﻦﻴﻋ ﺭﺩ ﻲﻟﻭ ؛ﺪــﻨﻫﺩ ﻲﻣ ﻲﻫﺎﮔ ﻢﻫ ﻞﻘﺘــﺴﻣ ﻭ ﻪﻧﺎﮔﺍﺪﺟ ﻱﺎــﻫ ﺶﺨﺑ ،ﻩﺎﮕــﺸﻳﺎﻣﺯﺁ .ﺪﻧﻮــﺷ ﻲﻣ ﻲﻫﺪﻧﺎﻣﺯﺎــﺳ ،ﻪﻧﺎﺨﻳﻮــﺸﺘﺧﺭ ،ﻱژﻮﻟﻮﻳﺩﺍﺭ ،ﻪــﻧﺎﺧﻭﺭﺍﺩ ﻦﻳﺍ ﺭﺩ ﻲــﻳﺎﻫ ﻪﻧﻮﻤﻧ ... ﻭ ﻥﻮﻴــﺳﺍﺰﻴﻠﻳﺮﺘﺳﺍ .ﺪﻧﺍ ﻪﻨﻴﻣﺯ :ﻲﻳﺎﻬﻧ ﺕﺎﻣﺪﺧ ﻱﺎﻫ ﺶﺨﺑ .3 (Final Service Department) ﺕﺎﻣﺪﺧ ﻪﺋﺭﺍ ﻝﻮﺌﺴﻣ ،ﻪﻨﻳﺰﻫ ﻱﺎﻫ ﺪﺣﺍﻭ ﻦﻳﺍ ،ﻱﺮﺘﺴﺑ ﻱﺎﻫ ﺶﺨﺑ ﺮﻴﻈﻧ ؛ﺪﻧﺭﺎﻤﻴﺑ ﻪﺑ ﻢﻴﻘﺘﺴﻣ ﻲﺴﻧﺍژﺭﻭﺍ ﻭ ﻲﻳﺎﭘﺮﺳ ﻚﻳ ﺮﻫ ﻱﺍﺮﺑ ﻪﻨﻳﺰﻫ ﻞﻛ ﻲﻳﺎﺳﺎﻨﺷ :ﻡﺭﺎﻬﭼ ﻡﺎﮔ ﻡﻼﻗﺍ ﻞﻛ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﻪﻠﺣﺮﻣ ﻦﻳﺍ ﺭﺩ :ﻊﺑﺎﻨﻣ ﺯﺍ ﻱﺎﻫﺎﻨﺑ ﻭ ﻥﺎﻤﺘﺧﺎﺳ ﻞﻣﺎﺷ ﻪﻛ ﻱﺍ ﻪﻨﻳﺰﻫ ﻩﺪﻤﻋ ﺕﻼﻴﻬــﺴﺗ ،ﻞﻨــﺳﺮﭘ ،ﺕﺍﺰﻴﻬﺠﺗ ،ﻲــﻤﺋﺍﺩ ﻲﻳﺎﺳﺎﻨﺷ ﺪﻨﺷﺎﺑ ﻲﻣ ﺕﺎﻛﺭﺍﺪﺗ ﻭ ﺩﺍﻮﻣ ،ﻱﺮﻬﺷ .ﺖﺳﺍ ﻩﺪﺷ ﻩﺪﻳﺩﺮﮔ ،ﻪﻠﺣﺮﻣ ﻦﻳﺍ ﺭﺩ :ﻪﻨﻳﺰﻫ ﻱﺎﻫﺪﺣﺍﻭ ﻪﺑ ﻊﺑﺎﻨﻣ ﺺﻴﺼﺨﺗ:ﻢﺠﻨﭘ ﻡﺎﮔ ﺮﻈﻨﻓﺮﺻ ،ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﻞﻛ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﻪــﺑ ﻁﻮﺑﺮﻣ ﺕﺎــﻋﻼﻃﺍ ﻪﺑ ﻪﻨﻳﺰﻫ ﻡﻼﻗﺍ ﺯﺍ ﺎــﻫ ﻪﻨﻳﺰﻫ ﻭ ﻱﺭﻭﺁ ﻊــﻤﺟ ﺖﺧﺍﺩﺮﭘ ﻊــﺒﻨﻣ ﺯﺍ ،ﺺﻴﺼﺨﺗ ﻱﺎﻫﺭﺎﻴﻌﻣ ﺯﺍ ﻩﺩﺎﻔﺘــﺳﺍ ﺎﺑ ﻂﺒﺗﺮﻣ ﻪﻨﻳﺰﻫ ﻱﺎﻫﺪﺣﺍﻭ .ﺪﻧﻮﺷ ﻲﻣ ﻩﺩﺍﺩ ﺺﻴﺼﺨﺗ :ﻪﻨﻳﺰﻫ ﻲﻳﺎﻬﻧ ﻱﺎﻫﺪﺣﺍﻭ ﻪﺑ ﺎﻫ ﻪﻨﻳﺰﻫ ﻪﻤﻫ ﺺﻴﺼﺨﺗ :ﻢﺸﺷ ﻡﺎﮔ ﻪﺑ ﻢﻴﻘﺘــﺴﻣ ﺮﻴﻏ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﻪﻤﻫ ﺩﺪﺠﻣ ﺺﻴﺼﺨﺗ ،ﻱﺪﻌﺑ ﻡﺎﮔ ﺯﺍ ﻩﺩﺎﻔﺘــﺳﺍ ﺎﺑ ﻪﻠﺣﺮﻣ ﻦﻳﺍ ﺭﺩ .ﺖــﺳﺍ ﻪﻨﻳﺰﻫ ﻲﻳﺎﻬﻧ ﻱﺎﻫﺪﺣﺍﻭ ﺺﻴﺼﺨﺗ ﻱﺎﻫﺭﺎﻴﻌﻣ ﻪﺑ ﻪﺟﻮﺗﺎﺑ ﻭ ﻱﺍ ﻪﻠﺣﺮﻣ - ﻲﻠﻴﻠﻘﺗ ﺩﺮﻜﻳﻭﺭ ﻪﺑ ﻱﺮــﺳﻻﺎﺑ ﻱﺎﻫ ﻪﻨﻳﺰﻫ (2 ﻝﻭﺪــﺟ) ﻩﺪــﺷ ﻦﻴﻴﻌﺗ ﺶــﻴﭘ ﺯﺍ ﻩﺩﺍﺩ ﺺﻴﺼﺨﺗ ﻲﻳﺎﻬﻧ ﻭ ﻲﻧﺎﻴﻣ ﻱﺎﻫﺪﺣﺍﻭ ﻪﺑ ﻲــﻧﺎﻜﻠﭘ ﺕﺭﻮﺻ

.ﺪﻧﻮﺷ ﻲﻣ :ﻪﻨﻳﺰﻫ ﻲﻳﺎﻬﻧ ﺪﺣﺍﻭ ﺮﻫ ﻱﺍﺮﺑ ﻩﺪﺷ ﻡﺎﻤﺗ ﻱﺎﻬﺑ ﻪﺒﺳﺎﺤﻣ :ﻢﺘﻔﻫ ﻡﺎﮔ ﺕﺎﻣﺪﺧ ﻲﻧﺍﻭﺍﺮﻓ ﻱﺎﻫ ﻩﺩﺍﺩ ﻦﺘﺷﺍﺩ ﺖــﺳﺩ ﺭﺩ ﺎﺑ ﻪﻠﺣﺮﻣ ﻦﻳﺍ ﺭﺩ ﻩﺪﺷ ﻩﺩﺍﺩ ﺺﻴﺼﺨﺗ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﻞﻛ ﻭ ﺶﺨﺑ ﺮﻫ ﺭﺩ ﻩﺪــﺷ ﻪﺋﺍﺭﺍ ﺖﻣﺪﺧ ﺪﺣﺍﻭ ﻪﻨﻳﺰﻫ ﻢــﻫ ﺮﺑ ﺎﻬﻧﺁ ﻢﻴــﺴﻘﺗ ﺯﺍ ﻭ ﻞﺒﻗ ﻞــﺣﺍﺮﻣ ﺭﺩ [9].ﺪﻳﺁ ﻲﻣ ﺖﺳﺩ ﻪﺑ ﺹﺎﺧ ﻱﺍ ﻪﻠﺣﺮﻣ ـ ﻲﻠﻴﻠﻘﺗ ﺵﻭﺭ ﻪﺑ ﻪﻨﻳﺰﻫ ﺺﻴﺼﺨﺗ 1ﺭﺍﺩﻮﻤﻧ ﺭﺩ

.ﺖﺳﺍ ﻩﺪﺷ ﻩﺩﺍﺩ ﻥﺎﺸﻧ ﺽﻭﺮﻔﻣ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﻚﻳ ﺭﺩ

ﻲﻧﺎﻴﻣ ﻭ ﻱﺮﺳﻻﺎﺑ ﻱﺎﻫ ﺶﺨﺑ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺺﻴﺼﺨﺗ ﻱﺎﻫﺭﺎﻴﻌﻣ :2ﻝﻭﺪﺟ

ﻪﻨﻳﺰﻫ ﺰﻛﺍﺮﻣ ﺺﻴﺼﺨﺗ ﻱﺎﻫﺭﺎﻴﻌﻣ

ﻱﺮﺳﻻﺎﺑ ﺕﺎﻣﺪﺧ

ﺖﻳﺮﻳﺪﻣ ﻢﻴﻘﺘﺴﻣ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺯﺍ ﺶﺨﺑ ﺮﻫ ﻢﻬﺳ

ﺺﻴﺧﺮﺗ ﻭ ﺵﺮﻳﺬﭘ ﻢﻴﻘﺘﺴﻣ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺯﺍ ﺶﺨﺑ ﺮﻫ ﻢﻬﺳ

ﻱﺭﺎﺘﺳﺮﭘ ﺮﺘﻓﺩ ﻢﻴﻘﺘﺴﻣ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺯﺍ ﺶﺨﺑ ﺮﻫ ﻢﻬﺳ

ﻱﺭﺍﺩﺍ ﺭﻮﻣﺍ ﻢﻴﻘﺘﺴﻣ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺯﺍ ﺶﺨﺑ ﺮﻫ ﻢﻬﺳ

ﺕﺎﻣﺪﺧ (^m2) ﺶﺨﺑ ﺮﻫ ﺖﺣﺎﺴﻣ

ﺕﺎﺴﻴﺳﺄﺗ (^m2) ﺶﺨﺑ ﺮﻫ ﺖﺣﺎﺴﻣ

ﻪﻴﻠﻘﻧ ﻞﻨﺳﺮﭘ ﺩﺍﺪﻌﺗ

ﻲﻨﻳﺰﮔﺭﺎﻛ ﻞﻨﺳﺮﭘ ﺩﺍﺪﻌﺗ

ﻱﺯﺍﺩﺮﭘﺭﺎﻛ ﻞﻨﺳﺮﭘ ﺩﺍﺪﻌﺗ

ﺭﺎﺒﻧﺍ ﻢﻴﻘﺘﺴﻣ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺯﺍ ﺶﺨﺑ ﺮﻫ ﻢﻬﺳ

ﻲﻜﺷﺰﭘ ﻙﺭﺍﺪﻣ ﻢﻴﻘﺘﺴﻣ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺯﺍ ﺶﺨﺑ ﺮﻫ ﻢﻬﺳ

ﻲﻧﺎﻴﻣ ﺕﺎﻣﺪﺧ

ﻪﻧﺎﺨﺑﺎﺘﻛ ﻢﻴﻘﺘﺴﻣ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺯﺍ ﺶﺨﺑ ﺮﻫ ﻢﻬﺳ

ﺶﻳﺎﻤﻫ ﻦﻟﺎﺳ ﻢﻴﻘﺘﺴﻣ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺯﺍ ﺶﺨﺑ ﺮﻫ ﻢﻬﺳ

ﺎﻫ ﺖﻧﺪﻳﺯﺭ ﻥﻮﻳﻭﺎﭘ ﻢﻴﻘﺘﺴﻣ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺯﺍ ﺶﺨﺑ ﺮﻫ ﻢﻬﺳ

ﻪﻧﺎﺧﻭﺭﺍﺩ ﻩﺪﺷ ﻪﺘﺷﻮﻧ ﻱﺎﻫ ﻪﺨﺴﻧ ﺭﺩ ﺶﺨﺑ ﺮﻫ ﻢﻬﺳ

ﻩﺎﮕﺸﻳﺎﻣﺯﺁ ﺎﻫ ﺵﺮﻳﺬﭘ ﺩﺍﺪﻌﺗ

ﻱژﻮﻟﻮﻳﺩﺍﺭ ﺎﻫ ﺵﺮﻳﺬﭘ ﺩﺍﺪﻌﺗ

ﻪﻧﺎﺧ ﺰﭙﺷﺁ ﺯﻭﺭ-ﺖﺨﺗ ﺩﺍﺪﻌﺗ

ﻪﻧﺎﺨﻳﻮﺸﺘﺧﺭ (^m2) ﺶﺨﺑ ﺮﻫ ﺖﺣﺎﺴﻣ

ﻱﺭﺍﺪﺧﺎﻛ ﻭ ﺖﻓﺎﻈﻧ (^m2) ﺶﺨﺑ ﺮﻫ ﺖﺣﺎﺴﻣ

(7)

(37) 12 ؛1388 ﺖﻣﻼﺳ ﺖﻳﺮﻳﺪﻣ

ﺎﻫ ﻪﺘﻓﺎﻳ ﺶﺨﺑ ًﻻﻭﺍ ﻪﻛ ﺪﻫﺩ ﻲﻣ ﻥﺎﺸﻧ 3 ﻝﻭﺪﺟ ﺭﺩ ﻩﺪﻣﺁ ﺖﺳﺩ ﻪﺑ ﺞﻳﺎﺘﻧ ﻪﻧﺎﻴﻟﺎﺳ ﻪﻨﻳﺰﻫ ﻦﻳﺮﺘــﺸﻴﺑ ﻱﺍﺭﺍﺩ ﺪﺻﺭﺩ 47/5 ﺎﺑ ﻲﻳﺎﻬﻧ ﺖﻣﺪﺧ ﻱﺪﻌﺑ ﺕﺎﺟﺭﺩ ﺭﺩ ﻭ ﻩﺩﻮــﺑ ﻪﻨﻳﺰﻫ ﻩﺪﻤﻋ ﻱﺎﻫ ﻩﻭﺮﮔ ﺱﺎــﺳﺍ ﺮﺑ ﻱﺮﺳﻻﺎﺑ ﺖﻣﺪﺧ ﺶﺨﺑ ﻭ ﺪﺻﺭﺩ 24/3 ﺎﺑ ﻲﻧﺎﻴﻣ ﺖﻣﺪﺧ ﺶﺨﺑ ﺭﺩ ﺰﻴﻧ ﻪﻧﺎﻴﻟﺎﺳ ﻙﻼﻬﺘﺳﺍ ﻪﻨﻳﺰﻫ ﻭ ﺪﻨﺘــﺷﺍﺩ ﺭﺍﺮﻗ ﺪﺻﺭﺩ 21/5 ﺎﺑ ﺹﺎﺼﺘﺧﺍ ﺩﻮﺧ ﻪﺑ ﺍﺭ ﻪﻧﺎﻴﻟﺎﺳ ﻪﻨﻳﺰﻫ ﻞﻛ ﺯﺍ ﺪﺻﺭﺩ 6/7 ﻉﻮﻤﺠﻣ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ،ﻱﺍ ﻪﻨﻳﺰﻫ ﻩﺪــﻤﻋ ﻱﺎﻫ ﻩﻭﺮﮔ ﻥﺎﻴﻣ ﺭﺩ ﻭ. ﺩﻮــﺑ ﻩﺩﺍﺩ

ﺹﺎﺼﺘﺧﺍ ﺩﻮﺧ ﻪﺑ ﺍﺭ ﻢﻬــﺳ ﻦﻳﺮﺗﻻﺎﺑ ﺪﺻﺭﺩ 48 ﺎﺑ ﻲﻠﻨــﺳﺮﭘ ،ﺪﺻﺭﺩ 42 ﺎﺑ ﻥﺎﻤﺘﺧﺎــﺳ ﻪﻨﻳﺰﻫ ﻱﺪﻌﺑ ﺕﺎﺟﺭﺩ ﺭﺩ ﻭ ﺩﻮﺑ ﻩﺩﺍﺩ ﻭ ﺩﺍﻮﻣ ﻭ ﺪﺻﺭﺩ 3 ﺎﺑ ﻱﺮﻬــﺷ ﺕﺎﻣﺪﺧ ،ﺪﺻﺭﺩ 5 ﺎﺑ ﺕﺍﺰﻴﻬﺠﺗ .ﺪﻨﺘﺷﺍﺩ ﺭﺍﺮﻗ ﺪﺻﺭﺩ 2 ﺎﺑ ﻲﻓﺮﺼﻣ ﺕﺎﻣﻭﺰﻠﻣ ﺶﺨﺑ ﻪــﺳ ﻥﺎﻴﻣ ﺭﺩ ،4 ﻝﻭﺪﺟ ﺞﻳﺎﺘﻧ ﻪــﺟﻮﺗ ﺎﺑ ﻦــﻴﻨﭽﻤﻫ ﻪﻨﻳﺰﻫ ﻦﻳﺮﺗﻻﺎﺑ ﺪﺻﺭﺩ 63/3 ﺎﺑ ﻱﺮﺘــﺴﺑ ﺶﺨﺑ ،ﻲﻳﺎﻬﻧ ﺖﻣﺪﺧ

ﻱﺍ ﻪﻨﻳﺰﻫ ﻩﺪﻤﻋ ﻱﺎﻫ ﻩﻭﺮﮔ ﺱﺎﺳﺍﺮﺑ ﻭ ﻲﻳﺎﻬﻧ ﻭ ﻲﻧﺎﻴﻣ ،ﻱﺮﺳﻻﺎﺑ ﻱﺎﻫ ﺶﺨﺑ ﻚﻴﻜﻔﺗ ﻪﺑ ﻪﻧﺎﻴﻟﺎﺳ ﻪﻨﻳﺰﻫ ﻞﻛ :3 ﻝﻭﺪﺟ

ﺶﺨﺑ ﻥﺍﻮﻨﻋ ﻱﺍ ﻪﻨﻳﺰﻫ ﻩﺪﻤﻋ ﻱﺎﻫ ﻩﻭﺮﮔ

،ﻞﻨﺳﺮﭘ (ﺪﺻﺭﺩ 48)

،ﻥﺎﻤﺘﺧﺎﺳ (ﺪﺻﺭﺩ 42)

،ﺕﺍﺰﻴﻬﺠﺗ (ﺪﺻﺭﺩ 5)

،ﻲﻓﺮﺼﻣ ﺕﺎﻣﻭﺰﻠﻣ ﻭ ﺩﺍﻮﻣ (ﺪﺻﺭﺩ 2)

،ﻱﺮﻬﺷ ﺕﺎﻣﺪﺧ (ﺪﺻﺭﺩ 3) ﻞﻛ ﻊﻤﺟ

21/5) ،ﻱﺮﺳﻻﺎﺑ (ﺪﺻﺭﺩ ﻱﺭﺍﺩﺍ

915667 250378

30000 10000

40000 1246045

ﻲﻧﺎﺒﻴﺘﺸﭘ 996051

319924 30000

15000 40000

1400975

ﻲﺗﺎﻣﺪﺧ 329340

651018 38400

30000 50000

1098758

،ﻲﻧﺎﻴﻣ (ﺪﺻﺭﺩ 24/3) ﻲﺼﻴﺨﺸﺗ

839313 755795

36800 30000

100000 1761908

ﻲﺷﺯﻮﻣﺁ 1714922

704457 15000

25000 10000

2469379

،ﻲﻳﺎﻬﻧ (ﺪﺻﺭﺩ 47/5) ﻲﻳﺎﭘﺮﺳ

791827 941435

100000 70000

100000 2003262

ﻲﺴﻧﺍژﺭﻭﺍ 2529142

2565742 200000

160000 150000

5604884

ﻱﺮﺘﺴﺑ 340907

231990 30000

20000 30000

652897

(ﺪﺻﺭﺩ 6/7) ،ﻪﻧﺎﻴﻟﺎﺳ ﻙﻼﻬﺘﺳﺍ ﻱ ﻪﻨﻳﺰﻫ -

790000 386000

- -

1176000

ﻞﻛ ﻊﻤﺟ 8457169

7210739 866200

360000 520000

17414108

ƶƴƿżƷżƧřźƯ

ƽ ƽźſǇŚŝ

ƽ ƾƳŚǀƯ ƶƐſřƹ

ƽ ƾƿŚƸƳ

ƶƴƿżƷ ŚƷ ƶƐſřƹƩƺƈŰƯƽřŻřƶŝ

ƶƴƿżƷ ƾƿŚƸƳƩƺƈŰƯƽřŻřƶŝŚƷ

ﺽﻭﺮﻔﻣ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﻚﻳ ﺭﺩ ﻱﺍ ﻪﻠﺣﺮﻣ ـ ﻲﻠﻴﻠﻘﺗ ﺵﻭﺭ ﻪﺑ ﻪﻨﻳﺰﻫ ﺺﻴﺼﺨﺗ :1ﺭﺍﺩﻮﻤﻧ

(8)

(37) 12 ؛1388 ﺖﻣﻼﺳ ﺖﻳﺮﻳﺪﻣ

ﺕﺎﺟﺭﺩ ﻭ ﺩﻮﺑ ﻩﺩﺍﺩ ﺹﺎﺼﺘﺧﺍ ﺩﻮﺧ ﻪﺑ ﺍﺭ ﻞﻛ ﻱﺎــﻫ ﻪﻨﻳﺰﻫ ﺯﺍ ﺍﺭ ﺎﺑ ﻲــﺴﻧﺍژﺭﻭﺍ ﺶﺨﺑ ،ﺪﺻﺭﺩ 29/4 ﺎﺑ ﻲﻳﺎﭘﺮــﺳ ﺶﺨﺑ ﻱﺪــﻌﺑ ،ﻱﺍ ﻪﻨﻳﺰﻫ ﻩﺪﻤﻋ ﻩﻭﺮﮔ 5 ﻥﺎﻴﻣ ﺭﺩ ﻭ .ﺖــﺷﺍﺩ ﺭﺍﺮﻗ ﺪــﺻﺭﺩ 7/3 ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﻞﻛ ﺯﺍ ﺍﺭ ﻢﻬﺳ ﻦﻳﺮﺗﻻﺎﺑ ﺪﺻﺭﺩ 49 ﺎﺑ ﺎﻫ ﺎﻨﺑ ﻭ ﻥﺎﻤﺘﺧﺎﺳ ﺭﺩ ﻭ ﺩﻮﺑ ﺩﺍﺩ ﺹﺎﺼﺘﺧﺍ ﺩﻮﺧ ﻪﺑ ﺍﺭ ﻲﻳﺎﻬﻧ ﺖﻣﺪﺧ ﻱﺎــﻫ ﺶﺨﺑ ﺕﺍﺰﻴﻬﺠﺗ ،ﺪﺻﺭﺩ 41/3 ﺎﺑ ﻲﻠﻨﺳﺮﭘ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﻱﺪﻌﺑ ﺕﺎﺟﺭﺩ ﺕﺎﻣﺰﻠﻣ ﻭ ﺩﺍﻮﻣ ،ﺪﺻﺭﺩ 3/2 ﺎﺑ ﻱﺮﻬﺷ ﺕﺎﻣﺪﺧ ،ﺪﺻﺭﺩ 3/7 ﺎﺑ .ﺪﻨﺘﺷﺍﺩ ﺭﺍﺮﻗ ﺪﺻﺭﺩ 2/8 ﺎﺑ ﻲﻓﺮﺼﻣ ﻲﻳﺎﭘﺮﺳ ،ﻱﺮﺘﺴﺑ ﺕﺎﻣﺪﺧ ﻩﺪــﺷ ﻡﺎﻤﺗ ﻪﻨﻳﺰﻫ ،5 ﻝﻭﺪﺟ ﺭﺩ 1385 ﻝﺎﺳ ﺭﺩ ﻥﺎﻨﻤﺳ ،ﻪﻴﻤﻃﺎﻓ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﺭﺩ ،ﻲــﺴﻧﺍژﺭﻭﺍ ﻭ

.ﺖﺳﺍ ﻩﺪﺷ ﻩﺩﺍﺩ ﻥﺎﺸﻧ ﻱﺮﻴﮔ ﻪﺠﻴﺘﻧ ﻭ ﺚﺤﺑ ﻪﺟﻮﺗ ﻪﻟﺄﺴﻣ ﻦﻳﺍ ﻪﺑ ﺪﻳﺎﺑ ،ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﻥﺍﺭﺍﺬﮕﺘــﺳﺎﻴﺳﻭ ﻥﺍﺮﻳﺪﻣ ﻱﺮﻴﮔ ﻢﻴﻤﺼﺗ ﻱﺍﺮﺑ ﺕﺪﻣ ﻩﺎﺗﻮﻛ ﺭﺩ ﻪﻛ ﺪﻨــﺷﺎﺑ ﻪﺘــﺷﺍﺩ ﺍﺭ ﻡﺯﻻ ﻱﺭﻭ ﻩﺮﻬﺑ ﺶﻳﺍﺰﻓﺍﻭ ﺎــﻫ ﻪﻨﻳﺰﻫ ﺶﻫﺎﻛ ﻭ ﻝﺮﺘﻨﻛ ﺹﻮــﺼﺧ ﺭﺩ ﻱﺍ ﻪﻨﻳﺰﻫ ﻩﺪﻤﻋ ﻱﺎﻫ ﻥﻮﻧﺎﻛ ﻪﺑ ﻲﺘــﺴﻳﺎﺑ ،ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﻲﻳﺍﺭﺎﻛ ﻭ ﻁﺎﻘﻧ ﻦﻳﺍ ﻞﻴﻠﺤﺗ ﻭ ﻪﻳﺰﺠﺗ ﻖﻳﺮﻃ ﺯﺍ ﻭ ﻩﺩﻮﻤﻧ ﺍﺭ ﻲــﺻﺎﺧ ﻪــﺟﻮﺗ

ﻲﻳﺎﻬﻧ ﺖﻣﺪﺧ ﻱﺎﻫ ﺶﺨﺑ ﺭﺩ ﻪﻨﻳﺰﻫ ﻩﺪﻤﻋ ﻱﺎﻫ ﻩﻭﺮﮔ ﺱﺎﺳﺍ ﺮﺑ ﻭ ﻪﻨﻳﺰﻫ ﺰﻛﺍﺮﻣ ﻚﻴﻜﻔﺗ ﻪﺑ ﻪﻧﺎﻴﻟﺎﺳ ﻞﻛ ﻪﻨﻳﺰﻫ :4ﻝﻭﺪﺟ

ﻪﻨﻳﺰﻫ ﺰﻛﺍﺮﻣ ﻱﺍ ﻪﻨﻳﺰﻫ ﻩﺪﻤﻋ ﻱﺎﻫ ﻩﻭﺮﮔ

ﻞﻨﺳﺮﭘ ﻥﺎﻤﺘﺧﺎﺳ

،ﺕﺍﺰﻴﻬﺠﺗ ﻲﻓﺮﺼﻣ ﺕﺎﻣﻭﺰﻠﻣ ﻭ ﺩﺍﻮﻣ

ﻱﺮﻬﺷ ﺕﺎﻣﺪﺧ ﻞﻛ ﻊﻤﺟ

ﻲﻳﺎﻬﻧ ﺕﺎﻣﺪﺧ ﺶﺨﺑ

ﻱﺮﺘﺴﺑ

ﺰﻴﻟﺎﻳﺩ 336581

479210 45000

30000 30000

920791

ﻲﻠﺧﺍﺩ ﻱﺎﻫ ﺶﺨﺑ (3 ،2 ،1) 799498

698335 40000

20000 25000

1582833

249595 CCU 225760

25000 20000

25000 545355

Post CCU 295332

179510 10000

10000 15000

509842

720000 ICU 907115

75000 50000

50000 1802115

ﺕﺎﻣﺪﺧﺮﻳﺎﺳ ﻱﺮﺘﺴﺑ 128136

75812 5000

30000 5000

243948

ﻊﻤﺟ 2529142

2565742 200000

160000 150000

5604884

ﻲﻳﺎﭘﺮﺳ

ﺎﻫ ﻩﺎﮕﻧﺎﻣﺭﺩ (ﻚﻴﻜﻔﺗ ﻪﺑ) 378000

500000 50000

30000 30000

988000

ﺕﺎﻘﻳﺭﺰﺗ 158000

300000 20000

30000 40000

548000

ﺕﺎﻣﺪﺧﺮﻳﺎﺳ ﻲﻳﺎﭘﺮﺳ 255827

741435 30000

10000 30000

1067262

ﻊﻤﺟ 791827

1541435 100000

70000 100000

2603262

ﻲﺴﻧﺍژﺭﻭﺍ

ﻲﺴﻧﺍژﺭﻭﺍ 340907

231990 30000

20000 30000

652897

ﻊﻤﺟ 340907

231990 30000

20000 30000

652897

ﻞﻛ ﻊﻤﺟ 3661876

4339167 330000

250000 280000

8861043

1385 ﻝﺎﺳ - ﻥﺎﻨﻤﺳ ،ﻪﻴﻤﻃﺎﻓ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﺭﺩ ،ﻲﺴﻧﺍژﺭﻭﺍ ﻭ ﻲﻳﺎﭘﺮﺳ ،ﻱﺮﺘﺴﺑ ﺕﺎﻣﺪﺧ ﻩﺪﺷ ﻡﺎﻤﺗ ﻪﻨﻳﺰﻫ ﻪﺒﺳﺎﺤﻣ :5ﻝﻭﺪﺟ

ﺶﺨﺑ ﻪﻧﺎﻴﻟﺎﺳ ﻞﻛ ﻱ ﻪﻨﻳﺰﻫ

ﺖﻣﺪﺧ ﻱﺮﻴﮔ ﻩﺯﺍﺪﻧﺍ ﺪﺣﺍﻭ ﻩﺪﺷ ﻡﺎﺠﻧﺍ ﺕﺎﻣﺪﺧ ﻲﻧﺍﻭﺍﺮﻓ

ﺖﻣﺪﺧ ﻩﺪﺷ ﻡﺎﻤﺗ ﻱ ﻪﻨﻳﺰﻫ

(ﺪﺻﺭﺩ 38) ﺲﻧﺍژﺭﻭﺍ 10285643

ﺖﻳﺰﻳﻭ 39480

260

(ﺪﺻﺭﺩ 16) ﻲﻳﺎﭘﺮﺳ 4298601

ﺖﻳﺰﻳﻭ 28990

148

(ﺪﺻﺭﺩ 46) ﻱﺮﺘﺴﺑ 12467106

ﺯﻭﺭ 28000

445

(9)

(37) 12 ؛1388 ﺖﻣﻼﺳ ﺖﻳﺮﻳﺪﻣ

ﻦﻳﺍ ﺯﺍ ﻞﺻﺎﺣ ﺞــﻳﺎﺘﻧ.ﺪﻨﻳﺎﻤﻧ ﺫﺎــﺨﺗﺍ ﺍﺭ ﻲــﻟﻮﺻﺍ ﺕﺎــﻤﻴﻤﺼﺗ ﺶﺨﺑ ﻪــﺳ ﻥﺎﻴﻣ ﺭﺩ ﻪﻛ ﺖــﺳﺍ ﺖﻴﻌﻗﺍﻭ ﻦﻳﺍ ﻱﺎﻳﻮﮔ ﺶــﻫﻭﮋﭘ ﻱﺎﻫ ﺶﺨﺑ ،ﺶﻫﻭﮋﭘ ﺩﺭﻮﻣ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﺭﺩ ﻱﺩﺮﻜﻠﻤﻋ ﻩﺪــﻤﻋ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺯﺍ ﻪﻧﺎﻴﻟﺎــﺳ ﻪﻨﻳﺰﻫ ﻦﻳﺮﺘــﺸﻴﺑ ﻱﺍﺭﺍﺩ ﻲﻳﺎﻬﻧ ﺖﻣﺪﺧ ﻲﻠﺻﺍ ﻱﺎﻫ ﻥﻮﻧﺎﻛ ﺯﺍ ﻲﻜﻳ ﻦﻳﺍﺮﺑﺎﻨﺑ ﻭ ﺪﻨﺷﺎﺑ ﻲﻣ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﻞﻛ .ﺪﺷﺎﺑ ﻲﻣ ﻲﺻﺎﺧ ﻪﺟﻮﺗ ﺪﻨﻣﺯﺎﻴﻧ ﻪﻛ ﻩﺩﻮﺑ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﻱﺍ ﻪﻨﻳﺰﻫ ﻭ ﻲﻠﻨــﺳﺮﭘ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﻢﻫ ﻱﺍ ﻪﻨﻳﺰﻫ ﻩﺪﻤﻋ ﻱﺎﻫ ﻩﻭﺮﮔ ﻥﺎﻴﻣ ﺭﺩ ﺭﺩ ﺍﺭ ﻪﻨﻳﺰﻫ ﻥﺍﺰﻴﻣ ﻦﻳﺮﺘﺸﻴﺑ ﻲﻤﺋﺍﺩ ﻱﺎﻫﺎﻨﺑ ﻭ ﻥﺎﻤﺘﺧﺎــﺳ ﻪﻨﻳﺰﻫ ﺰﻛﺍﺮﻣ ﺯﺍ ﻡﺍﺪﻛ ﺮﻫ ﺭﺩ ﻦﻴﻨﭽﻤﻫ ﻭ ﻱﺩﺮــﻜﻠﻤﻋ ﻱﺎﻫ ﺶﺨﺑ ﺮــﺜﻛﺍ ﻩﺪﻣﺁ ﺖــﺳﺩ ﻪﺑ ﺞﻳﺎﺘﻧ ﻪﻛ ،ﺪﻧﺩﻮﺑ ﻩﺩﺍﺩ ﺹﺎﺼﺘﺧﺍ ﺩﻮﺧ ﻪﺑ ﻪﻨﻳﺰﻫ ﺮﺜﻛﺍ ﺭﺩ ﻪﻨﻴﻣﺯ ﻦﻳﺍ ﺭﺩ ﻪــﺘﻓﺮﮔ ﺕﺭﻮﺻ ﺕﺎﻌﻟﺎﻄﻣ ﺮﺜﻛﺍ ﺞﻳﺎﺘﻧ ﺎــﺑ ﻪﺑ ﺹﺎﺧ ﻪﺟﻮﺗ ﻡﻭﺰﻟ ﻦﻳﺍﺮﺑﺎﻨﺑ ﻭ ﻪﺘــﺷﺍﺩ ﻲﻧﺍﻮﺨﻤﻫ ﺎﻫﺭﻮــﺸﻛ ﻩﺩﺎﻔﺘﺳﺍ ﻭ ﺖﺷﺍﺪﻬﮕﻧ ﺖﻳﺮﻳﺪﻣﻭ ﻲﻧﺎﺴﻧﺍ ﻊﺑﺎﻨﻣ ﺖﻳﺮﻳﺪﻣ ﻪﻟﻮﻘﻣ ﺮﻈﻧ ﻪﺑ ﻱﺭﻭﺮﺿ ﺩﻮﺟﻮﻣ ﻱﺎــﻫ ﺎﻀﻓ ﻭ ﺎﻫ ﻥﺎﻤﺘﺧﺎــﺳ ﺯﺍ ﺢﻴﺤﺻ ﻦﻳﺮﺘﺸﻴﺑ ﻪﻛ ﺖــﺳﺍ ﻥﺁ ﺯﺍ ﻲﻛﺎﺣ ﺶﻫﻭﮋﭘ ﻱﺎﻫ ﻪﺘﻓﺎﻳ.ﺪــﺳﺭ ﻲﻣ ﻱﺎﻫ ﺶﺨﺑ ﻪﺑ ﺹﺎﺼﺘﺧﺍ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﻞﻛ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺯﺍ ﻢﻬــﺳ ﺶﺨﺑ ﺐﻴﺗﺮﺗ ﻪﺑ ﻱﺪﻌﺑ ﺕﺎــﺟﺭﺩ ﺭﺩﻭ ﺖــﺷﺍﺩ ﻲﻳﺎﻬﻧ ﺖﻣﺪﺧ ﻥﺎﻴﻣﺭﺩﻭ.ﺪﻨﺘــﺷﺍﺩ ﺭﺍﺮﻗ ﻱﺮــﺳﻻﺎﺑ ﺶﺨﺑ ﻭ ﻪﻄــﺳﺍﻭ ﺕﺎﻣﺪﺧ ﻪﻨﻳﺰﻫ ﻭ ﻲﻠﻨــﺳﺮﭘ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ،ﻱﺍ ﻪــﻨﻳﺰﻫ ﻩﺪــﻤﻋ ﻱﺎــﻫ ﻩﻭﺮﮔ ﻞﻛ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺯﺍ ﻪــﻨﻳﺰﻫ ﻦﻳﺮﺗ ﻻﺎﺑ ﻱﺍﺭﺍﺩ ﺎــﻫﺎﻨﺑ ﻭ ﻥﺎﻤﺘﺧﺎــﺳ ﻩﺎﮕﻳﺎﭘ ﻚﻳ ﺩﺎﺠﻳﺍ ﻡﻭﺰﻟ ﻪﺘﻓﺎﻳ ﻦﻳﺍ ﻪﺑ ﻪﺟﻮﺗ ﺎﺑ ﻭ ﺪﻧﺩﻮﺑ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﻱﺍﺮﺑ ﻱﺭﻭﺮﺿ ﻱﺭﺍﺰﺑﺍ ﻥﺍﻮﻨﻋ ﻪﺑ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﺭﺩ ﻪﻨﻳﺰﻫ ﻱﺎﻫ ﻩﺩﺍﺩ ﻱﺭﻭﺮﺿ ﺎﻫ ﻪﻨﻳﺰﻫ ﻲﺑﺎﻳﺯﺎﺑ ﻭ ﻝﺮﺘﻨﻛ ﺭﺩ ﻥﺍﺭﺍﺬﮕﺘﺳﺎﻴﺳﻭ ﻥﺍﺮﻳﺪﻣ .ﺪﺷﺎﺑ ﻲﻣ (^olukoga) ﺎﮔﻮﻟﻭﺍ ﻂــﺳﻮﺗ 2007 ﻝﺎــﺳ ﺭﺩ ﻪﻛ ﻱﺍ ﻪﻌﻟﺎﻄﻣ ﻩﺪــﺷ ﻡﺎﻤﺗ ﻪﻨﻳﺰﻫ ﺩﺭﻭﺁﺮﺑ ﺹﻮﺼﺧ ﺭﺩ ﻲــﺑﻮﻨﺟ ﻱﺎــﻘﻳﺮﻓﺁ ﺭﺩ ﻲﺑﻮﻨﺟ ﻱﺎﻘﻳﺮﻓﺁ ﻲﻣﻮﻤﻋ ﻱﺎﻫ ﻥﺎﺘﺳﺭﺎﻤﻴﺑ ﺭﺩ ﻱﺮﺘﺴﺑ ﻱﺎﻫﺯﻭﺭ ﺪﻣﺁ ﻞﻤﻋ ﻪﺑ ﻱﺍ ﻪﻠﺣﺮﻣ - ﻲﻠﻴﻠﻘﺗ ﻱﺭﺍﺪﺑﺎﺴﺣ ﺵﻭﺭ ﺯﺍ ﻩﺩﺎﻔﺘﺳﺍ ﺎﺑ ﻱﺍ ﻪﻨﻳﺰﻫ ءﺍﺰﺟﺍ ﻦﻳﺮﺗ ﻩﺪﻤﻋ ﻲﻠﻨﺳﺮﭘ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﻪﻛ ﺩﺍﺩ ﻥﺎــﺸﻧ ﺩﻮﺧ ﻪﺑ ﺍﺭ ﺪﺣﺍﻭ ﻱﺎــﻫ ﻪﻨﻳﺰﻫ ﺪﺻﺭﺩ 82 ﺎﺗ 73 ﻦــﻴﺑﺎﻣ ﻭ ﻩﺩﻮــﺑ ﺶﻫﻭﮋﭘ ﻱﺎﻫ ﻪﺘﻓﺎﻳ ﺎﺑ ﻱﺩﺎﻳﺯ ﺩﻭﺪﺣ ﺎﺗ ﻪﻛ ﺩﻮﺑ ﻩﺩﺍﺩ ﺹﺎــﺼﺘﺧﺍ [10].ﺩﺭﺍﺩ ﻲﻧﺍﻮﺨﻤﻫ ﺮﺿﺎﺣ ﻲﻨﻴﺗﺍﺭﺎﮔ ﻂــﺳﻮﺗ 1996 ﻝﺎــﺳ ﺭﺩ ﺎﻴﻟﺎﺘﻳﺍ ﺭﺩ ﻪﻛ ﻱﺍ ﻪﻌﻟﺎﻄﻣ ﻪﺒﺳﺎﺤﻣ ﺮﺑ ﻲﻟﺪﻣ ﻪﺋﺍﺭﺍ ﺹﻮﺼﺧ ﺭﺩ ﺶﻧﺍﺭﺎﻜﻤﻫ ﻭ (^garattini) ﺭﺩ ﺎﻬﻧﺁ ﻭ ﺖﻓﺮﮔ ﺕﺭﻮﺻ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﻱﺎﻫ ﺶﺨﺑ ﻱﺎــﻫ ﻪﻨﻳﺰﻫ ﻩﺮﻬﺑ ﻱﺍ ﻪﻠﺣﺮﻣ ـ ﻲــﻠﻴﻠﻘﺗ ﺺــﻴﺼﺨﺗ ﺵﻭﺭ ﺯﺍ ﻪــﻌﻟﺎﻄﻣ ﻦــﻳﺍ

ﻊﺑﺎﻨﻣ ﻦﻳﺮﺘــﺸﻴﺑ ﻪﺑ ﺪﻨﻣﺯﺎﻴﻧ ﻱﺎﻫ ﺶﺨﺑ ﻪﻛ ﺩﺍﺩ ﻥﺎــﺸﻧ ﺪﻨﺘــﺴﺟ ﺭﻻﺩ 650/689 ﺎــﺑ ^Icu ﺶﺨﺑ ،ﻱﺮﺘــﺴﺑ ﺯﻭﺭ ﺩﺍﺪــﻌﺗ ﻱﺍﺯﺍ ﻪــﺑ 483/322 ﺎﺑ (ﻲﻜــﺷﺰﭘ ﻢــﺸﭼ) ﻱژﻮﻟﻮﻣﺎﺘﻓﺍ ﺶﺨﺑ ﻭ ﺎﻜﻳﺮﻣﺁ ﻲﻜــﺷﺰﭘ ﺶﺨﺑ ﻪﺑ ﻁﻮﺑﺮﻣ ﻪﻨﻳﺰﻫ ﻦﻳﺮﺘﻤﻛ .ﺩﻮــﺑ ﺎﻜــﻳﺮﻣﺁ ﺭﻻﺩ [11].ﺩﻮﺑ ﺎﻜﻳﺮﻣﺁ ﺭﻻﺩ 148/645 ﺎﺑ ﻲﻣﻮﻤﻋ ﻪﻠﺻﺎﻓ ﺭﺩ ﺶﻧﺍﺭﺎﻜﻤﻫ ﻭ ﺍﺭﺎــﺳ ﻂــﺳﻮﺗ ﻪﻛ ﻱﺍ ﻪﻌﻟﺎﻄﻣ ﺭﺩ ﻪﺑ ﺖﺑﺍﺰﻴﻟﺍ ﻪــﻜﻠﻣ ﻥﺎﺘــﺳﺭﺎﻤﻴﺑ ﺭﺩ 1999 ﺎﺗ 1998 ﻱﺎﻫ ﻝﺎــﺳ ﺵﻭﺭ ﺯﺍ ﻦﻴﻘﻘﺤﻣ ﺖﻓﺮﮔ ﺕﺭﻮﺻ ﺰﻴﻟﺎﻳﺩ ﻪﻨﻳﺰﻫ ﺩﺭﻭﺁﺮﺑ ﺭﻮﻈﻨﻣ ﺪﻧﺩﺍﺩ ﻥﺎــﺸﻧ ﻭ ﻪﺘــﺴﺟ ﻩﺮﻬﺑ ﻱﺍ ﻪﻠﺣﺮﻣ - ﻲﻠﻴﻠﻘﺗ ﻱﺭﺍﺪﺑﺎــﺴﺣ ﺕﺎﻣﻭﺰﻠﻣ ،ﺰﻴﻟﺎﻳﺩ ﻪﺑ ﻁﻮﺑﺮﻣ ﺯﺎــﺳ ﻪﻨﻳﺰﻫ ﻞﻣﺍﻮﻋ ﻦﻳﺮﺘــﺸﻴﺑ ﻪﻛ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﻭ ﺩﻮﺑ ﻱﺮــﺳﻻﺎﺑ ﺕﺎﻣﺪﺧ ﻭ ﺭﺎﻛ ﻱﻭﺮﻴﻧ ،ﻲــﻓﺮﺼﻣ [12].ﺩﻮﺑ ﺎﻫ ﻪﻨﻳﺰﻫ ﻞﻛ ﺪﺻﺭﺩ 80/7 ﻢﻴﻘﺘﺴﻣ ﻪﺘﻓﺮﮔ ﺕﺭﻮﺻ ﺕﺎﻌﻟﺎﻄﻣ ﺮــﺜﻛﺍ ﺎﺑ ﺰﻴﻧ ﺶﻫﻭﮋﭘ ﻦﻳﺍ ﺞــﻳﺎﺘﻧ ﻪﻛ ﺪﻫﺩ ﻲﻣ ﻥﺎﺸﻧ ﻭ ﻪﺘــﺷﺍﺩ ﻲﻧﺍﻮﺨﻤﻫ ﻭ ﺖﻘﺑﺎﻄﻣ ﻪﻨﻴﻣﺯ ﻦﻳﺍ ﺭﺩ ﻢﻬﺳ ﻦﻳﺮﺘﺸﻴﺑ ﺎﻫﺎﻨﺑ ﻭ ﻥﺎﻤﺘﺧﺎﺳ ﻪﻨﻳﺰﻫ ﻭ ﻲﻠﻨــﺳﺮﭘ ﻱﺎﻫ ﻪﻨﻳﺰﻫ ﺖﻳﻮﻟﻭﺍ ﻦﻳﺮﺘﻤﻬﻣ ﺍﺬﻟ ،ﻩﺩﺍﺩ ﺹﺎﺼﺘﺧﺍ ﺩﻮﺧ ﻪﺑ ﺍﺭ ﺎــﻫ ﻪﻨﻳﺰﻫ ﺯﺍ .ﺪﻨﺷﺎﺑ ﻲﻣ ﺎﻫ ﻪﻨﻳﺰﻫ ﻝﺮﺘﻨﻛ ﺭﺩ

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Journal of Health Administration 2009; 12 (37)

University of Medical Sciences-2006; Iran

Hadian M.¹ / Mohammadzade A.² / Imani A.³ /Golestani M.⁴

Introduction: The hospitals is known to be allocated about 70 percent cost of health system in developing countries, This study was aimed to analysis and unit cost estimation of services using “Step-Down Method” in Fatemieh Hospital ( Semnan University of Medical Sciences-2006)

Methods: This is a cross-sectional, study. The study population is the functional departments of Fate- mieh Hospital. Data collecting tools were researcher made tables and reviewing of existent documents and evidences. To analyze the data, we used Excel Software and complementing step-down chain.

Results: Among three functional departments, the final service departments with 47.5 percent allocated the highest share followed by overhead and intermediate service departments with 24.3 and 21.5 percent of total hospital-wide costs respectively. Annual depreciation was 6.7. Expenditures on person- nel cost accounts for almost 48 percent, substantially higher proportion of total cost than expenditures on buildings and permanent structures (5 percent), expenditures on utilities(3 percent) or materials and supplies (2 percent).

Conclusion: Special notice to subject of human resource management and labor productivity are vis- ible and the final service department are necessary for organizing the same activity complementing Also making a database of cost recording in hospital, and implementing one comprehensive and inte- grated operational planning system at hospital system is needed for managers.

Keywords: Unitcost, Step -Down Method, Hospital, Functional Departments.

Assistant Professor of Health Economics Department, School Of Management and Medical Information Science, Iran University of Medical 1.

Sciences, Tehran, Iran

Abstract