ﻣﻮﺟﻮﺩﯼ ﻣﻮﺍﺩ ﻭ ﮐﺎﻻ
ﺑﻪ ﺩﺍﺭﺍﯾﯿﻬﺎﯾﯽ ﺍﻃﻼﻕ ﻣﯽﺷﻮﺩ ﮐﻪ:
ﺍﻟﻒ . ﺑﺮﺍﯼ ﻓﺮﻭﺵ ﺩﺭ ﺭﻭﺍﻝ ﻋﺎﺩﯼ ﻋﻤﻠﯿﺎﺕ ﻭﺍﺣﺪ ﺗﺠﺎﺭﯼ ﻧﮕﻬﺪﺍﺭﯼ ﻣﯽﺷﻮﺩ,
ﺏ . ﺑﻪ ﻣﻨﻈﻮﺭ ﺳﺎﺧﺖ ﻣﺤﺼﻮﻝ ﯾﺎ ﺍﺭﺍﺋـﻪ ﺧﺪﻣﺎﺕ ﺩﺭ ﻓﺮﺍﯾﻨﺪ ﺗﻮﻟﯿﺪ ﻗﺮﺍﺭ ﺩﺍﺭﺩ,
ﺝ . ﺑﻪ ﻣﻨﻈﻮﺭ ﺳﺎﺧﺖ ﻣﺤﺼﻮﻝ ﯾﺎ ﺍﺭﺍﺋـﻪ ﺧﺪﻣﺎﺕ, ﺧﺮﯾﺪﺍﺭﯼ ﺷﺪﻩ ﻭ ﻧﮕﻬﺪﺍﺭﯼ ﻣﯽﺷﻮﺩ, ﻭ
ﺩ. ﻣﺎﻫﯿﺖ ﻣﺼﺮﻓﯽ ﺩﺍﺭﺩ ﻭ ﺑﻪ ﻃﻮﺭ ﻏﯿﺮﻣﺴﺘﻘﯿﻢ ﺩﺭ ﺟﻬﺖ ﻓﻌﺎﻟﯿﺖ ﻭﺍﺣﺪ ﺗﺠﺎﺭﯼ ﻣﺼﺮﻑ ﻣﯽﺷﻮﺩ.
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