mohammad rasool nazafti, executive director of ardonan subsidy smart plan. one of the most important goals of smartening ardonan subsidy is to prevent the supply of flour is subsidized in the free market. the implementation of this plan helps that the subsidy provided by the government for bread is aimed at. it should not be consumed and out of the cycle, mr. amir kermello, active in ardonan field, the current management of ardonan's subsidy smart plan is wrong. every plan must be implemented in such a way that there is satisfaction from it. mostly, bakers are not satisfied with this plan, because in some cases baker's flour is reduced for unknown reasons and the information about what action will reduce the quota is poor. if the plan is smart , the baker should be warned at that moment an action will reduce its share. mr. mohammad jalal, advisor to the minister of economy, the implementation of the bread and flour subsidy smart plan will increase the share and access to government flour of bakers who have a committed attitude towards the supply of bread to