القائمة الرئيسية

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معلومات محاسبية

ما هي قائمة التكاليف وكيف يتم اعدادها

22 يوليو 2020

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لا يوجد عناوين

ما هي قائمة التكاليف؟وكيف يتم اعدادها؟وما الغرض منها؟وهل لها علاقة بقائمة

نتائج الأعمال؟وهل تتطابق نتائجهما مع قائمة الدخل في المحاسبة الماليه؟

قائمة التكاليف هي قائمة تعد بادارة او قسم التكاليف بالمنشاة وتتعلق بمنتج او امر
انتاج معين او خلافه وتهدف للوصول لتكلفة انتاج البضاعة المباعة .
قد يعجبك ايضا

والتي يتم التوصل لها من خلال خطوات معينه مرورا بعناصر تكاليف الفترة والانتاج تحت التشغيل اول واخر الفترة والانتاج التام اول واخر الفترة.ولقائمة التكاليف علاقة

مباشرة بقائمة نتائج الاعمال حيث يتم التوصل لمجمل الربح عن طريق طرحها وتكاليف التسويق من صافي المبيعات ثم تستكمل للوصول لصافي الربح...

.ويتم عمل القائمة باربع نظريات تستخدم المنشاه احداها وتختلف النتائج بين كل نظرية والاخري سواء في مجمل او صافي الربح...

وتختلف النتائج في كل نظرية عنها في قائمة الدخل في المحاسبة المالية عدا النظرية الكلية التي تتطابق مع قائمة الدخل تماما.....

والنظريات الاربعة هي الكلية/المباشرة/المتغيرة/المستغلة.

معلومات محاسبية

أخر المواضيع من قسم : معلومات محاسبية

تعليقات

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{'title': '\u0645\u064a\u0632\u0629 \u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0646\u0642\u0644', 'type': 'HTML', 'sectionId': 'AddOns', 'id': 'HTML1'}, {'title': '\u0645\u064a\u0632\u0629 \u0642\u062f \u064a\u0639\u062c\u0628\u0643 \u0627\u064a\u0636\u0627', 'type': 'HTML', 'sectionId': 'AddOns', 'id': 'HTML2'}, {'title': '\u0627\u0645\u062b\u0644\u0629 \u0639\u0645\u0644\u064a\u0629', 'type': 'Label', 'sectionId': 'Postcs6', 'id': 'Label7'}, {'title': '\u0634\u0631\u062d \u0642\u064a\u0648\u062f \u0627\u0644\u064a\u0648\u0645\u064a\u0629', 'type': 'Label', 'sectionId': 'Postcs6', 'id': 'Label1'}, {'title': '\u0627\u0633\u0626\u0644\u0629 \u0641\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629', 'type': 'Label', 'sectionId': 'Postcs7', 'id': 'Label8'}, {'title': '\u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629', 'type': 'Label', 'sectionId': 'Postcs7', 'id': 'Label6'}, {'title': '', 'type': 'HTML', 'sectionId': 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_WidgetManager._RegisterWidget('_PageListView', new _WidgetInfo('PageList1', 'pages', document.getElementById('PageList1'), {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'links': [{'isCurrentPage': false, 'href': '/', 'title': '\u0627\u0644\u0635\u0641\u062d\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629'}], 'mobile': false, 'showPlaceholder': true, 'hasCurrentPage': false}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList867', 'pages', document.getElementById('LinkList867'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList3', 'top-social-L', document.getElementById('LinkList3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HeaderView', new _WidgetInfo('Header1', 'logo', document.getElementById('Header1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList22', 'menu', document.getElementById('LinkList22'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML100', 'Topa3lan-sc', document.getElementById('HTML100'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML101', 'Topa3lan-sc2', document.getElementById('HTML101'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label200', 'shreeta5bar', document.getElementById('Label200'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label5', 'Postcs2', document.getElementById('Label5'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label4', 'Postcs3', document.getElementById('Label4'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'Tempnec', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/372519499-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/123180807-lightbox_bundle_rtl.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML201', 'PostAds', document.getElementById('HTML201'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML202', 'PostAds', document.getElementById('HTML202'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML203', 'PostAds', document.getElementById('HTML203'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML205', 'PostAds', document.getElementById('HTML205'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML206', 'PostAds', document.getElementById('HTML206'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML207', 'PostAds', document.getElementById('HTML207'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList500', 'AddOns', document.getElementById('LinkList500'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'AddOns', document.getElementById('HTML1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML2', 'AddOns', document.getElementById('HTML2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label7', 'Postcs6', document.getElementById('Label7'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'Postcs6', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label8', 'Postcs7', document.getElementById('Label8'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label6', 'Postcs7', document.getElementById('Label6'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML3', 'sidepar', document.getElementById('HTML3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidepar', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_FeaturedPostView', new _WidgetInfo('FeaturedPost1', 'sidepar', document.getElementById('FeaturedPost1'), {}, 'displayModeFull'));