محاسبة تكاليف

]<gj]<]<j<^]<]
W
K
? ? ? ?
K
W
K
K
K
W

K

]<gj]<]<j<^]<]
W

K
W
W
K
K
W
K
W
K
K
K
KEData showF
W
K
--
K
K
K
KKK
--
K
W
EJ F
K
K
W

W K
WW
WW
--
W K
KJ
KJ
KJ
K
EF
KJ
--
W
W
K
--
W
WW
K
J
K
--
WW

K K
--
W
K J
K J
K J
K J
K J
WW

W
--
WMaterial Cost K
K W
K

W Labor Cost K
W K
K
WW

W
KEF J
K J
K J
KJ
--
W K
K
W
K J
K J
W
WMaterial J
WK
- -
WEF J

K
W J
K
WLabor J
WJ
W J
KW
WExpenses J
WW
K J
K J
K J
W K

WK
KJ KJ
- -
W J
K
W J
K
W K

W
W
W J
K
W J
K
W J

K
- -
WW

W
K J
K J
EF
WDirect Cost K
W
WJ
KW
WJ
W
K
KWJ
- -
WIndirect Cost K
WEF J

W J

W J

K
W W

W
- -
KEF
EF
WVariable Cost K

KWW
WFixed Cost K
KW
W K

K
K
- -
WW
W
K J
K J
EF
K
W
CZ

CZEF
W
KW
KW
- -
KW

LLLL
J J
J J
J J

J J
EJ J F
EJ J F
J J
J J
J J
EJ J F

J J
- -
W

W

EF
WW

W
EF
E F
W

LLLL
J J
J J
J J

J J
EJ J F
EJ J F
J J
J J
J J
EJ J F

J J
WW

W

W

EF
WW

W
EF
- -

LLLL
J J
J J
J J
J J
J J
J J
J J
_____
J J
J J
J J
J J
EJ J F
J J
- -
J J
J J
E F
K

W
EFEF
W
EF K
EF K
K
KEF K
EF K
K
EF K

K
EF K
K
EFEF K
- -
EF K
EF K
K
KEF K
W
EFEF

W
EF
K
- -
W
W
K J
K J
K J
K J
KEF J
K J
K J
K J
K J
K J
K J
K J
K J
K J
K J
W
W
K K
K K
K K
- -
W
W
K J
K J
K J
K J
- -

]<gj]<]<j<^]<]
--
W

K
W

W
W
K
W
K
K
K
KEData showF
W
K
- -

K
W Cost Behavior W

K
W
K J
K J
K J
WFixed Cost
KK
KJ KKK
- -

LEDF
E D F
L
K

WVariable Cost

- -
WMixed Cost
W
K J
K J
K
WW
KL
K
KCHZ
KZCHZ
KCZ
KZCZ
KZ
KZ
- -
KLZZZ
KCHZ
KZCHZ
KCZ
KZCZ
KZ
KZ
KLZZZ
L J
L
KL
- -
WCost Behavior Analysis

K

KHZ
W
KZ
KZ
KEFZ
KZ
EFW
W
KHZ
EF
W
KZEFHZ

- -
W
K .
K .
W .
K
EF
KEF
KK
KJ
KKK
- -
J
KLZZZ
J
WEF
HZ
CHZ
HZ
KZZ
W
HZ
KZCHZ

W .
EF
- -
WKEF
W
K
KKEF
WEF
K
KHZ
EFHZ
ZJ
LZZZ
W
KHZ
- -
W
WK
K J
K J
K J
K J
K J
K J
K J
W
K .
K .
K .
K .
W .
EF
W
CCK
CCK
CCKEF
CC
- -
W .
K
CCK
CCK
CCK
CC
K
K
W .
W
CCK
CCK
CCK
CCK
CC
- -
KW
K
WW
KK
ZZ

CZ
ZCZ
ZZ
KZJ Z
- -
W .
W
CCK
CCK
CCK
CCK
CC
WW
WW
W
K
KL
KL{
KL{
KL{
K
KL{
K
W
K
- -
C
W
{C
{C
{C

{CW
W
W
C
W
{C
{C
{C

- -
{CW

WW
C
W
{C
{C
{C
GC

{CW
GGCW

- -
EF
HW

EF
ZZZG

ZCZ
ZZ
GG
W
C
W
{C
{C

WW
{C

{C
- -
W
.
.
K
W .
K
- -

W
W
W K
K J
K J
K J
K J
W K
K J
K J
K J
W K
K
K J
K J
K J
W K
J
J
J
- -
W K
KWHZ K
KJ KJ
KJ KJ
KEF K
KJ KJ
KJ KJ
WEF K
KLJ KLJ
KLJ KLJ

- -
KL{J KLJ
KLJ KL{J
WEF K
KJ KJ
KJ KJ
W{HZ K
K
K{J K{J
KJ KJ
WEF K
KJ KJ
KJ KJ
WEF K
KJ KJ
KJ KJ
EF K
W
J J
{J J
- -
W K
K J
K J
K J
K K
W
J J
J J
WEF K
J J
J J
WEF K
J J
J J
W K

- -
W K
J J
J J
W K
J J
J J
K
W
J
W
W

L{K
- -
K
K
W
K K
K K
K K
K K
- -

]<gj]<]<j<^]<]
- -
W
K
W
W
KJ
KJ
KJ
KJ
W
K
W
K
K
K
KEData showF
W
K
- -
K
K
K
WJob Costing System

F
K E
K
W
K K
K KK
- -
E F
W
K J
K J
K J

KWEF
W
KWKW
LLWLLW
KWKW
.W
EF

- -
KWEF
W
KWKW
LLWKLLW
KWKW
.W
EF

W
K
K
WW
LWLW
KW

- -
KW
W
KW
LW

KKK
W
L
KL
KL
KEF

W
- -
W .
K
WEF
KL
KL
K
KL
KL
W .

KL
KL
W .

K
K
- -
KL

KEFL
KEFL
KL
K

WEF .
Z C
W
KL
KEFL
KEF
- -
W .

W .
W
K
K
KEF
-
-
-
W
KEF
KL
KL
K
W .

W
KEF
KL
KL
K

- -
W
K
WW
EF
K
- -
KEFL
KEFL
KEFL
K
- -
KEFL
KEFL
KEFL
KEFL
KEFL

K
WW
E F W
K
K
KEFL

KEFL
KEFL
K
KEFL
- -
KEFL
KEFL
KEFL
KEFL
K
WW
W
KEF J
EF
EF
EF
EF
EF
EF
J
K
K J
K J
KEFEFEFEF J
- -
W J
KK
EF
EF
EF
W
J
K
J
K
W

LL
L {
L {
LL
{
{
- -
KJ L
KEFL
K
ZZZZZZZZZZZZZZZZZZZZZZZZ
W
KL
KL
K
ZZZZZZZZZZZZZZZZZZZZZZZZZZ
KL
KL
K
KL
KL
K
KL
KL
K
ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ
- -
KL
KEFL
K
ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ
W
KL
KL
ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ
W
KL
KL
K
ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ
- -
WW
KEFL
KEFL
KEFL
K
ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ
W
L
L L
K
L
L
L
KEFL
KEF L
KEFL
KL

- -
EF
EF
EF
EF

W
KL{
KL{
K
ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ
W

{EF
{EF
{EF
{
W
KL{
KL{
- -
WEFEFEF
L
L
ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ
L
KL{ L
KL
EF
L
L{
L{
- -
EF
EF

EF

L
KL{
{ KEF

- -

W
W
W
KJ KJ
KJ KJ
WEF .
KJ KJ
KJ KJ
WEFEF
W
KK
K
EF .
J J
J J
E F .

KJ KJ
KJ KJ
.
EF
W
KJ KJ
- -
KJ KJ
.
WEF
K
K J
KJ
KJ
.
KJ KJ
KJ KJ
W .
KJ
KJ
KJ
KJ
J
K
KJ
KJ
KJ
- -
W .
KJ
KJ
KJ
KJ
EF
K

W
K
K
KEF
K
K
W
K
K
KK

KEF
W
KJ KJ
KJ KJ
W
KJ KJ
KJ KJ
- -
W .
KJ KJ
KJ KJ
W
KJ KJ
KJ KJ
KJ KJ
KJ KJ
W
W .
KLEF .
K .
K .
K .
- -
- -

]<gj]<]<j<^]<]
- -
W
W
W
K

EData showF
W
K
- -
Break Even Point
K
W
K J
K J
K J
W
K J
K J
K J
K J
K J
- -
Equation MethodW
K
EFZ
HZECF
CFHZECF
E
ECFHZECF
WW
WW
W
K{Z
KZ
KZ
KEF
W
ECFHZECF
ECFH{ZECF
{Z
D{Z
{ZEF
CZ
- -
{ZC{Z
{
{{
K
Contribution Margin MethodW
J Z
W
Z
ECFHZECF
ZECFJ ECF
ZEJ FC
EJ FDZ

DZ
DZ
W
ZZ
{ZD{Z
{ZEDFD{Z
- -
ZDZW
K
Graphic MethodW
W
J
K
J
K
J
K

- -
WW
KW
KW
Target Net Income
WE
HHZ
HECFHZECF
H
EF
H

WW
W{
- -
K{
K
W
K J
K J
W
DZ
K{ZEJ FD{Z
{ZC{Z
DEHFZ
DE{H{FZ
K{Z
Sensitivity Analysis
K
Changes in fixed Costs
WW
K{W
K
- -
K{ZD{Z
K{ZC{Z
Changes in Variable Costs
WW
W
K
KZJ Z
K{ZD{Z
K{ZC{Z
K{{
Changes in Selling Price
K
- -
WW
W
K
KZJ Z
K{ZD{Z
K{ZC{Z
K
Margin of Safety
EEFEFF
EF
K
WW
{
{
- -
K{ZEJ FD{Z
E{{F
Z
Multiple Product and Break-Even Analysis
W
W J
FHECFZ
KKKHECFHEC
W J
CFZ
CFHECFHE
KKKE
W J
J FZ
W J
W J
Z
- -
KW
WW
K{
W
W J
- -
ZJ Z J
W
K{ZD{Z J
J
W
{ZDZ
K{Z{D{Z
J

- -
W
K
K{
K{
W
K E
K E
W
{ J
K
{ J
K
W
EF
EF
K{
- -
W
W

K{
- -
E
E

]<gj]<]<j<^]<]
- -
W
W
K
K
K
W
K
W
K
K
K
KEData showF
W
K
- -
Standard Cost

W
W
- -
Static Budget Analysis
KKLL
- -
EF

EF
EF
EFJ EFZEF
{
{
{
{
Z
Z
- -
Flexible Budget Analysis
- -
EF J EFZEF
EF
EF
ZEF
EF
EFJ EF
{
{
{
{
Z
Z
{W
{{
W
- -
Sales Volume Variances
CEJ FZ
K
{ZCE{J {FZ
Flexible Budget Variances
J Z
K
Z
K{Z{J {
. .
.
- -
CEJ FZ
{Z{CE{J {FZ
W
Price Variance
CEJ FZ
K
Efficiency Variance
CEFZ
K
{
{
{
{
- -
W
{
W
CEJ FZ
K
EF{Z{CE{J FZ
CEFZ
K
EF{Z{CE{J {FZ
EF{Z{H{Z
EF{Z{CE{J FZ
EF{Z{CE{J {FZ
KEF{Z{H{Z
- -
= = = =

= = = =
W
- -
W
W
W
K
W
W
K
W
K
. . .
- -
W
J
K J
- -

W
W
{
{{
- -

W
KEF K
EF K
EF K

K
EF K
K
EF K

K
KEF K
EF K

KEF K
KEF K
EF K

- -
W
W
K
W
KEFW
W
KW
KW
KW
W
W
W
K
K
K
W
K
K
K______________
W
K
K
K
- -
K
K
K
K
K

KZHHZ
WW
W
W
K
K
K
W
K______________
W
K
K
K
K
K
KZHHZ
- -
W
W
K
K______________
K
K
ZHZ
W
W
K
W
K
K______________
K
K
K
KZHHZ
KZHHZ
- -
WW
W
K
K
KZC
K
K
KZ
W
K
KZC
KZ
KZHZ
- -
K
W

EJ F
K
K
K
W
- -
WJ

W
W
W J

J KJ
KJ
K
KJ
- -
EF
J
K
W
W
W J
K
W J
W J
- -
W J
W J
W J
K
- -
LLLL
J J
WW
J J
J J

J J
EJ J F
EJ J F
J J
EF
WW
J J
J J
EJ J F
J J
EF
E F
W
- -

LLLL
J J
WW
J J
J J

J J
EJ J F
EJ J F
J J
EF
WW
J J
J J
EJ J F

J J
EF

- -

LLLL
J J
J J

J J
J J
J J
EJ J F
J J
J J
J J
_____
J J

J J
J J
J J
J J
J J

E F
K
- -

W
KEF K
KEF K
KEF K
KEF K
KEF K
KZEFHEF K
KEF K
KLEF K
KLEF K
J EF K
ZZZ
J
EFHZHZ
KZZHZ
KZEF K
{ZC{Z
KEF K
KZEF{HZHZEF K
KLZDEF K
KEF K
HHEF K
KZHH
HHEF K
KZHH
- -
HHEF K
KZHH
HHEF K
KZECFHH
KEF K
KLLLEF K
W
W K
C
WW
{C

WW
Z{C
ZC{

- -
W K
C
WW
{C
WW
Z{C
{ZC{Z
{
{
W
W

E{FEF
- -
W K
C
WW
{C
WW
Z{C
ZCZC{Z

ZCW
ZCZW

EF
EFZHW

EF
- -
W K
C
WW
{C
CZ

WW
Z{C
{ZC{
ZW
ZCZW
E{FEF

W
KEF J
KEF J
ZEFKEF J
EHF
KZEHFZ
- -
EF
KLZZZ

HHZKEF J
KEF
ZECFHHZEFHHZ
KZHH
HHZKEF J
KEF
ZECFHHZEFHHZ
KZHH
KEF J
KEF J
K
KEF J
EF J
K
KEF J
EF J
ZHW
ZJ H
ZJ H

ZJ H
ZJ H
- -
ZJ H
KEHHFZEF J
KEJ HFEF J
KZJ KEF J
HHFZEF J
KE
W
W
KL
L
K
ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ
KL
KL
K
ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ
KL
KL
KCKL
ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ
KL
KEFL
K
ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ
KEFL
KEFL
KEFL
- -
K
W

KL
KL
K
ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ
W

ZCH
ZCH

KL
KL
K
- -
ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ
L
KL L
KL
EF
L
L
K
KL
KEF

- -
{ZEJ FD{Z
KCZ
{ZC{Z
Z
EEC{FH{FJ EC{FZ
{Z
- -
W
E
EF
EFDE{H{FZ
{Z
C
EEFEFF
EF
CE{DE{{FFZ
KZ
EF
EF
{ZEJ FD{
{ZEJ FD{
ZCE{DE{J {FF ZCE{DE{J {FF
K{ZD{Z
- -
{ZDZ
{{Z{D{Z
{{
{{
- -

W
J
EF
J
EF J EFZEF
EF
ZEF
EFJ EF
EF
{
EF
{ {
{ {
{ {
{ {
{ {
{
{
{
{
{
{ {
{
{ {
- -
Z
Z
{Z{D{Z
{Z{D{Z
{Z{D{Z
{Z{D{Z

()
= = = =
- -
) (

= = = =
- -
W
KKK K
K
K K K
KK
K K
KK K
K
KKK K
K K K
K
KK K
K
K
K
W
. Garrison, R., and Noreen, E., Managerial Accounting, Eighth Edition, Irwin
McGraw-Hill, (),.
. Horngen, Foster, & Datar. Cost Accounting: A managerial Emphasis, Tenth
Edition, Prentic-Hall, Upper Saddle River, New Jersey, USA, ().
- -
K
W

EF
GOTEVOT appreciates the financial support provided by BAE SYSTEMS

محاسبة تكاليف

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

محاسبة تكاليف

Uploaded by

Copyright:

Available Formats

]<gj]<]<j<^]<]

WCost Behavior Analysis

WJob Costing System

Break Even Point

Contribution Margin MethodW

Target Net Income

Changes in Variable Costs

Changes in Selling Price

Static Budget Analysis

Flexible Budget Analysis

Sales Volume Variances

Flexible Budget Variances

ZCE{DE{J {FF ZCE{DE{J {FF

You might also like