حساب تكاليف الانتاج

:
) : (13 :

:

.
08 :
: .
:
.
.
.
.
.1
.2
.6
.7
.3
.4
.5

.1.1 :
) ( .
.2.1 :
) (N
.

.
=
) (N+1 ) (N ) (N+1 .
) (N+1 ).(N+1
= +

):(1
1400 " " :

18.000 :
DA
DA
DA
12.500
21.000
DA
DA
.34.000
8.840
- % 15 : %4
%6 .
:
.1 .
.2 .
(1 :
2700
500
1260
4460
(2 :
18000
12500
21000
34000
8840
)(4.460
89.880
1400
64,2
): (2
N
:
9 :
500 : 1
DA
20 .
450 : 2
DA
33
9 360 :
DA
: 1
DA
.15000
: 2
DA
.16000
DA
60
9600
:
1000 .
DA
. 8950

).................(1
500
20
10000
).................(2
450
33
14850
360
60
21600

)..........(1
15000
).........(2
16000
9600
)(8.950
78100
1000
78,1

.1.2 :
: . - : .
: .
.
.2.2 :
): (1
" " :
: " " " " . - : "" " " .
:
- :
" " 1200 Kg :
DA
60.
" " 800 Kg : 150DA.
200 :
300 :
DA
99800
DA
. 185600
DA
DA
90
100
" " 800 :
" " 350 : .
"" "".
.1 : "".
:
.2 " ".
.1 " ".
" "
1200
60
72000
200
90
18000
99800
189800
800
237,25
.2 " ".
700
237,25
166.075
" "
800
150
120.000
300
100
30.000
185.600
501.675
350
1.433,36
): (2
) ( ) (1
1 Kg )( 2 Kg )( .
:
)( ) ( :
)( 2 Kg ) (2 )( 2
)( 3 Kg ) 2 (3 )(
) ( .
) ( .
:
1
DA
DA
DA
30
20
40
160 :
)( .
DA
140 90 )(
200 :
DA
)( .
:
:
DA
DA
150 120 )(
176000 % 60 )(
250000
DA
150000 )( )( .
280
290
90
80
.1 )( )(.
.2 ) ( ) (.
.1 )( )(

" " 1
)(
)(
280
30
8.400
580
30
17.400
90
140
12.600
70
140
9.800
105.600
70.400
126.600
97.600
280
290
452,143
336,552
.2 ) ( ) (.
)(
2/1
90
452,143
40.692,86
2/1
180
336,552
60.579,31
180
20
3.600,00
120
150
18.000,00
150.000,00
272.872,17
90
3.031,913
)(
2/1
160
452,143
72.342,86
2/1
80
336,552
26.924,14
" "3
240
40
9.600
80
150
12.000
100.000
220.867
80
2.760,837

.1.3 :
) ( .
.2.3 :
.....
. .
.3.3 )( :
) (
:
= + .
:
" " :
2000 Kg : - 280 :
- :
DA
DA
. 36000
DA
Kg / 38
/ 120 .
% 10 . -
DA
3500
- " " % 50
: " " .
" "
2000
38
76.000
280
120
33.600
36.000
3.500
149.100
3600
41,42
:
2000 Kg :
2000 10% = 200Kg :
1800 Kg :
1800
= =
0,5
=3600
:

:
= ) - + + (
) (
=
:
" "
%8 .
:
900 Kg - 850
DA
DA
Kg /40
/ 105
DA
345800
DA
120
%10 -
:
.1
DA
. 750
.
)( .
.2
.1 :
)(0,08900
72
120
8640
8640
10%
)(864
7776
)(750

) (
7.026
.2 " "
900
40
36.000
850
105
89.250
345.800
)" " +(
471.050
)(7.026
464.024
)(0,92900

828
560,42

1.4 :
.2.4 :

.
): (1
( :
50.165
42.275
58.662,5
60.837,5
38.275
58.662,5
%100
14
16
15
25
30
%100
23
25

15
20
100
..
8310
33000
17
. .
..
3850
8900
DA
( :
3 )) (25) (26. (27

: 25
2300 Kg 580 2000
: 26
1500 Kg 140 1400

.
: 27
5100 Kg 1200 4910 .
.1

.2
DA
. 125

.3 27 26 25
165 .

.4 . 27 26 25
DA
1000000
.5
DA
650000
.6 .
DA
.1650000
.1 :
X Y .
x = 5 0 1 6 5 + 0 ,1 7 y
y = 4 2 2 7 5 + 0 ,1 4 x
-----------) x = 5 0 1 6 5 + 0 ,1 7 (4 2 2 7 5 + 0 ,1 4 x
x = 5 0 1 6 5 + 7 1 8 6 ,7 5 + 0 ,0 2 3 8 x
x - 0 ,0 2 3 8 x = 5 7 3 5 1 ,7 5
0 ,9 7 6 2 x = 5 7 3 5 1 ,7 5
5 7 3 5 1 ,7 5
= 5 8 .7 5 0 D A
0 ,9 7 6 2
=x
---------------------) y = 4 2 2 7 5 + (0 ,1 4 5 8 7 5 0
DA
y = 5 0 .5 0 0
42.275 50.165
32.885
58.662,50
8225 58.750
50.500 8585
II.
38.275 60.837,50
9400
8812,5
14687,5
17625
11615
12625
7575
10100
53.900
80.100
83.100
66.000
100 DA

..
3850
8900
8310
33000
14
10
.2 :
3850
125,00
481.250
3850
14
53.900
535.150
3850
139,00
.3 :
25
26
27
:
1392300=25
319.700
1391500=26
208.500
1395100=27
708.900
:
165580=25
95.700
165140=26
23.100
1651200=27
198.000
:
:
92300=25
20.700
91500=26
13.500
95100=27
45.900
:
102000=25
20.000
101400=26
14.000
104910=27

49.100
456.100
259.100
1.001.900
.4 :
25
456.100
26
259.100
27
1.001.900

210000=25
20.000
26500=26
13.000
216500=27

33.000
476.100
273.100
1.047.800
.5 :
26
27
1.000.000
650.000
1.650.000
)(476.100
)(273.100
)(1.047.800
523.900
376.900
602.200
25
1.503.000

) (N "" :
25000Kg " " 1
DA
.200
15000Kg " " 2
DA
.300
2500

DA
DA
250 .
1.200.000
DA
.125.000
- )( 35000.
DA
150.000

Excel :
) :(1 1250 "" )( :
DA
.280.000
DA
. 22.500
DA
. 25.000
DA
DA
. 45.000
. 15.500
%10 : %2 %3
%6 .
.1 .
.2 .
) : (2 :
) (1 " " 1 " ".
) (2 " ".
" " : " "

" ." 2
.N
.1 /1 :
" 18000 Kg " 1
DA
" 15000 Kg " 2
DA
126.000
74.180
.2 :
" 60000 Kg " 1
DA
360.000
" 48000 Kg " 2
DA
190.000
.3 :
) 50000 :(1 " "
) 30000 :(2 " "
.4 :
) 3000 : (1
) 8000 : (2
DA
DA
5.
4 2600
.%25
.5 :

..
26.780
34.040
)(1
)(2
30.700
71.600
84.000
39.970
100

""
""
DA
.6 ) 03/31 ( :
" . 13000 Kg . . . . . . . " 1

" .13000 Kg . . . . . . ." 2
" " 20000 . . . ..

" " 2000 . . . . ..
.7 :
" "
DA
25.
.1 .
.2 .
.3 ) (
.4 .
.5 " " 1 " ".
): (3
) (
N :
)(1
50
270 Kg
51
350 Kg
52
185 Kg
119 Kg
200 DA
125 Kg
80
300 DA
0 Kg
95
240 DA
35
)(1
)(2
II
29.400
18.300
16.500
100 DA

)(2

) 50 (51
.
DA
150.000
.1 .
.2
DA
180.000

):(1
(1
)..........(%10280.000
28000
)......................(%222.500
450
)................(%325.000
750
)........(%645.000
2700
31900
(2
280000
22500
25000
45000
15500
)(31.900
356.100

): (2
.1 :
- :
A B
1
A = 2 6 .7 8 0 +
B
10
2
B = 3 4 .0 4 0 +
A
10
1250
284,88
A = 3 0 . 8 0 0 D A :

DA
B = 4 0 .2 0 0
)(1
)(2
I .
26.780
34.040
30.700
71.600
84.000
39.970
)(30.800
6160
3080
12320
6160
3080
4020
)(40.200
4020
16080
16080
II.
37.800
100.000
106.240
43.050
"
100 DA
..
""
"
108.000
50.000
30.000
7.000
0,35
2,00
3,54
6,15
.2 :
)(1
60000
360.000
60.000
0,35
21.000
381.000
60000
6,35
)(2
48000
190.000
48.000
0,350
16.800
206.800
48000
4,31
):(1

381.000
126000
507.000
78000
6,50
): (2

206.800
74180
280.980
63000
4,46
. :
)( :
:
S F = S I+ E - S
S = S I+ E - S F
= + -
)(1
1 8 0 0 0 + 6 0 0 0 0 1 3 0 0 0 = 6 5 0 0 0 Kg
)(1
65000
6,50
422.500
3000
5,00
15.000
)(1
50000
2,00
100.000
537.500
50000
10,75
)( :
)50000=13000-48000+15000=(2
1/2= 30000=20000-50000
)(
30000
10,75
322.500
)(2
50000
4,46
223.000
8000
4,00
32.000
)(1,25 4
2600
5,00
13.000
)(2
30000
3,54
106.200
696.700
30000
23,2233
.3 :
)( :
28000
23,2233
650.252
7000
6,15
43.050
693.302
)(:
3 0 0 0 0 2 0 0 0
= 2 8 0 0 0
28000
25
700.000
)(693.302

)(
4
6.698
. :
): (1
18000
126000 65000
60000
6,35
381.000
13000
78000
6,5
507000
78000
6.5
422500
6,5
84500
507000
)( :
28000
23,2233
650253,33
30000
23,2233
696.700
2000
23,2233
46446,667
30000
23,2233
696700
30000
696700
): (3
)(1
)(2
29.400
18.300
16.500
100 DA

210
244
3.300
140
75
II
)(2
)(50
)(51
)(52
)(1
270
200
54.000
350
200
70000
185
200
37000
)(2
119
300
35.700
125
300
37500
80
240
19.200
95
240
22800
35
240
8400
)(1
80
140
11.200
95
140
13300
35
140
4900
)(2
119
75
8.925
125
75
9375
129.025
152.975
50300
)(50

1500

129.025
)(51
1800 7.500
136.525
152.975
9.000
161.975
:
)(51
)(50
150.000
180.000
)(136.525
)(161.975
13.475
18.025
= 31.500 DA

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حساب تكاليف الانتاج

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:

1400 " " :

: " " " " . - : "" " " .

" " 1200 Kg :

" " 800 Kg : 150DA.

" " 800 :

" " 350 : .

3 )) (25) (26. (27

2300 Kg 580 2000

1500 Kg 140 1400

5100 Kg 1200 4910 .

15000Kg " " 2

) :(1 1250 "" )( :

) (1 " " 1 " ".

" " : " "

" 18000 Kg " 1

" 15000 Kg " 2

" 60000 Kg " 1

" 48000 Kg " 2

) 50000 :(1 " "

) 30000 :(2 " "

" . 13000 Kg . . . . . . . " 1

" " 20000 . . . ..

.5 " " 1 " ".

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