( )
*****************************

( ) ( ) ( ) .

:

(F.O.B.( Free On Board

:

1- .
2- ( )
3-
4-
5-
6-
7- .
8- ( ... ).

( C & F ( Cost and Freight

.

C.I.F. ( Cost , Insurance and Freight )

.
:
C & F


:

:


/ ( )
/ .....( )
/ ...( )

:

/ ........
/



/
/

:

/ ....( )

/ ( )
/ ... ( )

( ) :

/

/ .............
/ ............

:

/ ( )
/ ...........

( .... )

:

1000000
25 %
:
- 500
- 0.5 %
- 0.4 %
- 15%
- 10500

:

110000 ( 70000 )
90000 ( 50000 )
50000 ( 30000 )

:

1750
3500
1250
1000
2500
2500

:

= 1000000 * 25 % = 250000
= 1000000 * 0.5 % = 5000
= 1000000 * 0.4 % = 4000
= 1000000 * 15 % = 150000

10500 / .....
10500 /

10500 /
10500 /


250000 /
159500 / ..........
( + + + ....)
409500 / ( )

250000 / ....( 110000+90000+50000)

62500 / ( 250000 * 250000 / 1000000 )
187500 / ( 250000 62500 )

10000 / .... ( 1750+3500+1250+1000+2500 )
10000 / ( )
.

:

1- 159500 ( )
2- .
3- 10500 .

:

= 5000+4000+150000+500+10500 = 170000

= 170000 * 250000 / 1000000 = 42500

= 42500 * 110000 / 250000 = 18700
= 42500 * 90000 / 250000 = 15300
= 42500 * 50000 / 250000 = 8500

= 1750+3500+1250+1000+2500 = 10000

:

= 4400
= 3600
= 2000

:

:

110000 + 18700 + 4400 = 133100 70000
= 133100 / 70000 = 1.901

:

90000 + 15300 + 3600 = 108900 50000
= 108900 / 50000 = 2.178

:

50000 + 8500 + 2000 = 60500 30000
= 60500 / 30000 = 2.017