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Book Cost Accounting Systems To Measure The Cost Of Production And Services In The Contemporary Business Environment Mea

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Cost Accounting Systems To Measure The Cost Of Production And Services In The Contemporary Business Environment `Measuring The Costs Of Contracts And Operations - Joint Costs - Production Costs Without Inventory - Contracting Costs`
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Cost Accounting Systems To Measure The Cost Of Production And Services In The Contemporary Business Environment `Measuring The Costs Of Contracts And Operations - Joint Costs - Production Costs Without Inventory - Contracting Costs`

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Category: Cost Accounting [Edit]
Language: Arabic
Publisher:  دار التعليم الجامعى
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Pages: 336
Rank: 203,235 No 1 most popular
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يعتبر هدف إدارة وقياس التكلفة أحد أهم أهداف محاسبة التكاليف لذلك نتعرف خلال الدراسة في هذا الكتاب على كيفية تحقيق هدف قياس تكلفة الإنتاج في ظل أنظمة التكاليف المختلفة مثل نظام تكاليف المراحل ونظام تكاليف العمليات ونظام التكاليف المشتركة أو المتصلة ونظام تكاليف العقود في مجال المقاولات، كما نتعرف على أنظمة التكاليف الملائمة في مجال الخدمات وكيفية إدارة وقياس التكلفة في ظل بيئة الأعمال المعاصرة، وبناء على ذلك فقد تم تقسيم الدراسة في هذا الكتاب إلى عدة فصول هي كالتالي:-
الفصل الأول: نظام التكاليف الملائم للقياس، الفصل الثاني: نظام تكاليف المراحل "حالة انتظام إضافة عناصر التكاليف"، الفصل الثالث: نظام تكاليف المراحل "حالة عدم انتظام إضافة عناصر التكاليف"، الفصل الرابع: نظام تكاليف المراحل "مسموحات وخسائر التشغيل وتعدد المنتجات"، الفصل الخامس: نظام التكاليف المشتركة "قياس تكلفة المنتجات الرئيسية والفرعية"، الفصل السادس: قياس تكاليف العقود والعمليات "نظم قياس تكاليف المقاولات والعمليات الصناعية"، الفصل السابع: نظام الإنتاج بدون مخزون، الفصل الثامن: أنظمة قياس تكاليف الخدمات.

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