عنوان المقالة:استخدام اسلوب الكلفة على اساس النشاط الموجه بالزمن واثره على الموارد غير المستغله (دراسة تطبيقية في الشركة العامة للصناعات النسيجية -واسط )
د.عباس هاشم مهلهل | abbas.h. | 10375
نوع النشر
مجلة علمية
المؤلفون بالعربي
م.د.عباس هاشم مهلهل
الملخص العربي
ﯾﻬدف اﻟﺣث اﻟﻰ اﻟﺗﻌرف اﻟﻰ أﻫﻣﺔ اﺳﺗﺧدام اﺳﻠوب اﻟﻛﻠﻔﺔ ﻋﻠﻰ أﺳﺎس اﻟﻧﺷـﺎ اﻟﻣوﺟـﻪ ـﺎﻟزﻣن ﻓـﻲ ﺗﺣدﯾـد ﻠﻔــﺔ اﻟﻣﻧﺗﺟـﺎت ﺻــورة اﻛﺛـر ﻋداﻟـﻪ وﺎﻟﺗــﺎﻟﻲ أﺛـرﻩ ﻋﻠــﻰ ﺳﺎﺳـﺔ ﺗوزـﻊ اﻟﻣــوارد ﻣـن ﺧــﻼل ﻋﺳـﻪ ﻟﻠﻣﺗﻐﯾــارت اﻟﺗﻲ ﺗﺣدث ﺻورة ﻣﺳﺗﻣرة ﻓـﻲ ﻣواﺻـﻔﺎت اﻟﻣﻧﺗﺟـﺎت وﺎﻟﺗـﺎﻟﻲ اﻟﺗﻐﯾـر ﻓـﻲ طﺑﻌـﺔ وﻧـوع اﻟﻌﻣﻠـﺎت .ﺗـم اﺟـارء اﻟﺣـث ﻓـﻲ اﻟﺷــرﺔ اﻟﻌﺎﻣــﺔ ﻟﻠﺻــﻧﺎﻋﺎت اﻟﻧﺳــﯾﺟﺔ واﺳــ -ﻣﻌﻣــﻞ ﺣﺎﻛــﺔ اﻟﺟــوارب وﻗــد اﺳــﺗﻧد اﻟﺣــث اﻟــﻰ ﻓرﺿــﺔ رﺋﺳــﺔ ﻣﻔﺎدﻫــﺎ )ﺎﻻﻣﺎن اﺣﺗﺳﺎب ﻠﻔﺔ اﻻﻧﺷطﺔ اﻟﻣﺳﺑﺔ ﻟﻼﻧﺗﺎج ﻣن ﺧـﻼل اﻟ ﻟﺗﺷـﻐﯾﻞ ﻫـذﻩ اﻷﻧﺷـطﺔ وﻣـن ﺛـم ﻣـن وﻗـت اﻟﻣﺳـﺗﻐرق اﻋﺎدة ﺗوزﻊ ﺗﻛﺎﻟﯾﻒ اﻟﻣﻧﺗﺟﺎت اﻛﺛر ﻋداﻟﺔو ﺗوﺟﻪ اﻟﻣوارد ﻏﯾر اﻟﻣﺳﺗﻐﻠﺔﻻﻧﺗﺎج ﻣﻧﺗﺟﺎت اﺧـر ( وﻗـد اﺳـﺗﺧدم اﻟﺎﺣـث اﻷﺳﻠوب اﻟوﺻﻔﻲ ﻓﻲ اﻟﺟﺎﻧـب اﻟﻧظـر وﺗـم اﻋﺗﻣـﺎد اﻟﺗﺣﻠﯾـﻞ ﻓـﻲ اﻟﺟﺎﻧـب اﻟﻌﻣﻠـﻲ وﻗـد ﺗوﺻـﻞ اﻟﺎﺣـث اﻟـﻰ ﻣﺟﻣوﻋـﻪ ﻣـن اﻟﺗوﺻﺎت ﻣﻧﻬﺎ ﺿرورة ﺗﺑﻧﻲ اﻷﺳﺎﻟﯾب اﻟﺣدﯾﺛﺔ ﻓﻲ ﺗﺣدﯾد ﺗﻛﺎﻟﯾﻒ اﻟﻣﻧﺗﺟﺎت ﻧﺗﯾﺟـﺔ اﻟﺗطـور واﻟﺗﻌﻘﯾـد ﻓـﻲ ﺗﻧـوع اﻟﻌﻣﻠـﺎت اﻟﻣوﻧﻪ ﻟﻸﻧﺷطﺔ ﺣﯾث ﺗﺧﺗﻠﻒ اﻟﻣﻧﺗﺟﺎت ﺎﺧﺗﻼف اﺳﺗﻬﻼﻛﻬﺎ ﻟﻠﻣوارد
الملخص الانجليزي
The research aims to identify the importance of using the style of the cost on the oriented in time TDABC and its role in determining the cost of products more -activity equitably and thus its impact on the policy of allocation of resources through the reverse of the f the products and thus the change changes that occur on an ongoing basis in the specification o The research was conducted at the General Company for in the nature and type of operations . Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main the cost of activities that cause the production through the time it ( possible to calculate of that distributed product costs more justic directing -takes to run these activities can then be re ) the researcher used the descriptive method in untapped resources to produce other products the theoreticalanalysis was adopted in the scientific researcher has found a set of recommendations including the need to adopt modern methods of determining the cost of of complexity of operations in the diversity products as a result of sophistication and . constituent activities where products vary depending on the consumption of resources
تاريخ النشر
11/12/2015
الناشر
مجلة الدراسات محاسبية ومالية
رقم المجلد
32
رقم العدد
10
ISSN/ISBN
1818-9431
رابط DOI
https://www.iasj.net/iasj?func=fulltext&aId=121631
الصفحات
198-208
رابط الملف
تحميل (190 مرات التحميل)
الكلمات المفتاحية
( cost time drive
رجوع