, " " - "1 " - - "2 "1996 - 2003 , , "-20012010 - - -220,000 . - "3 , "-200199.() " , , , , .", 2011, . - . - "4

- "5

- "6

- "7 - "8

PLAN: . . : .. .DO: ..CHECK: , , .

ACT: . ,

- "9 ' - - "10 . ( ). .

- "11 : , -38,000 " (-380,000 -2,280,000 ). : . UFR ( ) UFR UFR . ( ) . " ". - "12

- "13 17 , , . 2 :

: :: . - .

- "14 8(): " ... ..." 9(): "... ...." 9(): ".... ... , -0. - "15 ' 1 400- 5002 -1320- 3203 -240 78.264 -380 101.74" 400" 440 -40 = 0 - "16

- "17 ' - - "18 . . .. - "19 ( , , )/

: . ( , , ). - "20 : . . .

: ./ . - "21 , - SAP, . Billing

, ( ) REPAIR , SAP .SAP - "22 -Billing: ( , , ). ( ).

(SAP ) .

: ( ). .

- "23

2 - "24

-15/2/2011 - "25 -

- "26

- "27 ' - - "28 " " , . - "29 " , , "

- .

- "30 / -10% ? -10% - . 10% - -10%: -10% 10% - ? .

- "31 (5 "): 5% - . .

- "32 10% . : .

- "33 " " : . .

- "34 . / . / /: . ? . , .

- "35 ' . , - "36

- "37

- "38 , : ( , ). .

- "39 , " "Shai.shoval@hagihon.co.il': 02 5651192: 052 - 6388113 - "40