Acounting For Non-accountant Training
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אאאאא Accounting for Non Non--Accountant 26 – 30 July 2009
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4 August 2009
א א
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84
4 August 2009
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85
EJABI
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86
EJABI
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אא א א (1) אאא • א،אא א ، א א אא،אא .א ((%5 = 100 × 1/20FFZ 20 אא ، ، 150000 אא א א W • 5C150000Wאא،אאא K אא 30000 Z אאאאאא •
August 4, 2009
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87
א
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88
EJABI
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4 5600Z x 14000Wאא• א 10 4200 Z x 14000 W א א א 3 10
August 4, 2009
Copyright © Samir Omran 2009
89
EJABI
א
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August 4, 2009
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90
)(3ﻃﺮﻳﻘﺔ ﻋﺪد اﻟﻮﺣﺪات اﻟﻤﻨﺘﺠﺔ • وﺗﺘﻨﺎﺳﺐ هﺬﻩ اﻟﻄﺮﻳﻘﺔ ﺧﺎﺻﺔ ﻣﻊ ﻋﻤﻞ اﻟﻤﻜﺎﺋﻦ واﻵﻻت ،ﺣﻴﺚ ﻲ ﻟﻸﺻﻞ اﻟﺜﺎﺑﺖ ﺑﻌﺪد ﻣﻦ ﻲ اﻟﻜﻠﻲ اﻹﻧﺘﺎﺟﻲ ﻳﺘﻢﻢ ﺗﻘﺪﻳﺮﺮ اﻟﻌﻤﺮﺮ ﻹ اﻟﻮﺣﺪات آﺎﻟﻄﻦ أو اﻟﻜﻐﻢ أو اﻟﻜﻴﻠﻮ ﻣﺘﺮ ...إﻟﺦ. ﻣﻦ أأﺻﻞ ﻞ وﺣﺪة ﻦ اﻟﺴﻨﺔ 5000ﺪة ﻣﺎآﻨﺔ ﺧﻼل اﻟ ﻨﺔ أﻧﺘﺠﺖ ﺎآﻨﺔ ﻣﺜﺎل :إذا أﻧﺘ ﺖ • ﺜﺎل ﻋﻤﺮهﺎ اﻹﻧﺘﺎﺟﻲ اﻟﻜﻠﻲ اﻟﻤﻘﺪر ﺑـ 20000وﺣﺪة ،ﻣﺎ ﻣﻘﺪار ﻣﺼﺮوف اﻹهﻼك ﻟﻠﺴﻨﺔ إذا آﺎﻧﺖ آﻠﻔﺔ ﺷﺮاء اﻟﻤﺎآﻨﺔ 15000درهﻢﻢ.
91
Copyright © Samir Omran 2009
August 4, 2009
= اﻟﺤﻞ :ﻣﺼﺮوف اﻹهﻼك ﻟﻠﺴﻨﺔ آﻠﻔﺔ اﻟﻤﺎآﻨﺔ × ﻋﺪد اﻟﻮﺣﺪات اﻟﻤﻨﺘﺠﺔ ﺧﻼل اﻟﺴﻨﺔ ﻞ ﻋﻤﺮ ﻟ ﺔ اﻟﻤﺎآﻨﺔ اﻟﻤﻨﺘﺠﺔ ﻟاﻟﻤﻘﺪرة ﻟﻟﻜﻞ ﻋﺪد ﻟاﻟﻮﺣﺪات ﻟ ﺔ درهﻢ = 15000 × (5000 / 20000) 3750
92
Copyright © Samir Omran 2009
August 4, 2009
)(4ﻃﺮﻳﻘﺔ ﻋﺪد ﺳﺎﻋﺎت اﻟﻌﻤﻞ: • وﻻ ﺗﺨﺘﻠﻒ هﺬﻩ اﻟﻄﺮﻳﻘﺔ ﻋﻦ ﺳﺎﺑﻘﺘﻬﺎ إﻻ ﺑﺎﺳﺘﺒﺪال ﻋﺪد اﻟﻮﺣﺪات اﻟﻤﻨﺘﺠﺔ ﺑﻌﺪد ﻣﻦ ﺳﺎﻋﺎت اﻟﻌﻤﻞ وﺗﺘﻨﺎﺳﺐ هﺬﻩ اﻟﻄﺮﻳﻘﺔ ﻣﻊ أﻧﻮاع أﺧﺮى ﻣﻦ اﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ وﺧﺎﺻﺔ ﻋﻤﻞ اﻵﻻت. • ﻣﺜﺎل :ﻋﻤﻠﺖ ﺁﻟﺔ 9000ﺳﺎﻋﺔ ﺧﻼل اﻟﺴﻨﺔ وآﺎن ﻋﻤﺮهﺎ ﺷﺮاءهﺎ ﻋﻤﻞ ووآﻠﻔﺔ ﺮ ﻲ اﻟﻤﻘﺪرر هﻮﻮ 40000ﺳﺎﻋﺔ ﻞ ﺟﻲ اﻟﻜﻠﻲ اﻹﻧﺘﺎﺟﻲ ﻹ 20000درهﻢ. ﻟﻠﺴﻨﺔ 4500=((9000/40000)×20000 اﻹهﻼك ﻟﻠ ﻨﺔ ﻣﺼﺮوف اﻹ ﻼك ف درهﻢ أو ﻧﺤﺴﺐ آﻠﻔﺔ إهﻼك اﻟﺴﺎﻋﺔ اﻟﻮاﺣﺪة 0.5=20000/40000درهﻢ ﻣﺼﺮوف اﻹهﻼك 0 5 × 9000 0.5 93
Copyright © Samir Omran 2009
= 4500درهﻢ August 4, 2009
אא
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August 4, 2009
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94
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August 4, 2009
Copyright © Samir Omran 2009
95
אא
EJABI
א א
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August 4, 2009
Copyright © Samir Omran 2009
96
אא
EJABI
א First in, First out (FIFO) K ،א אG
350
300
250
350
300
400
1112 13 11 12 10 א א
אאאא
August 4, 2009
Copyright © Samir Omran 2009
97
אא
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400
300
350 250
א 10 12 11 13 12
11
300
August 4, 2009
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98
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August 4, 2009
Copyright © Samir Omran 2009
99
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August 4, 2009
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August 4, 2009
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101
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August 4, 2009
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102
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103
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104
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August 4, 2009
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105
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106
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107
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August 4, 2009
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109
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August 4, 2009
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300 200
100
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3
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110
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August 4, 2009
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113
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August 4, 2009
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114
א Cost Accounting
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200 100 0 100
August 4, 2009
200
300
400
Copyright © Samir Omran 2009
115
א Cost Accounting
ﺳﻠﻮك اﻟﺘﻜﺎﻟﻴﻒ اﻟﻤﺘﻐﻴﺮة 1600 1400 1200 1000 800
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600 400 200 0 0
August 4, 2009
100
200
300
400
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500
600
116
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0
August 4, 2009
100
200
300
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400
500
117
א Cost Accounting
Eאא C אאF H א אZ א EE C F H рZZ 6000 Z 40Zאא 500 Z א א א א
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118
א Cost Accounting
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אא
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900
4.2
August 4, 2009
אא
אא
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0300 = 3 ×100
600
100
2100
1500 = 3 × 500
600
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6600
6000 = 3 ×2000
600
2000
3.2
9600
9000 = 3 × 3000
600
3000
3.12
15600
15000 = 3 × 5000
600
5000
Copyright © Samir Omran 2009
119
א Cost Accounting
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آﻠﻔﺔ اﻟﻜﺘﺎب
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August 4, 2009
1000
2000
3000
4000
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6000
120
א Cost Accounting א א א א אאא אאאאאאא Wאא
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930003600 660002250
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81000
3450
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אא _____________Zאא אא
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93000
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2250
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2550
75000
August 4, 2009
Copyright © Samir Omran 2009
121
א Cost Accounting
א א אא Eאא א א C אא אאF H אא א אZ א א ECFHрZ
Z 20 ZZ אא אא 3600Zא א 93000 ZZ ؟אא August 4, 2009
Copyright © Samir Omran 2009
122
א Cost Accounting אאאאאאא 100000 90000 80000 70000 60000 50000 40000 30000 20000 10000 0
Wאא אא א
0
August 4, 2009
1000
2000
3000
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4000
123
א Cost Accounting
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August 4, 2009
Copyright © Samir Omran 2009
124
א Cost Accounting
אא J1 אאאא אא،א CCCא CCC א CCC K CCC ____ K CCCCא
August 4, 2009
Copyright © Samir Omran 2009
125
א Cost Accounting
אא J2 Kאאאא Kא אא CCCא CCC א KCCC ____K CCCC א א
August 4, 2009
Copyright © Samir Omran 2009
126
א Cost Accounting
אא J3 ،אאא Kאאא CCCא CCCא KCCC KCCC ____ K CCCC א
August 4, 2009
Copyright © Samir Omran 2009
127
א Cost Accounting
אא J3 CCCא CCCא KCCC CCC KCCC ____K CCCC א
، 2400 א א 600 א א 600אאאא،1800אא
August 4, 2009
Copyright © Samir Omran 2009
128
א Cost Accounting
אא J4 אאאא Kאא،א CCCא CCCא KCCC KCCC ____ K CCCC א
August 4, 2009
Copyright © Samir Omran 2009
129
א Cost Accounting
אאא 36 א Kאא،אאא CCCEאFאאא CCC א CCC א CCC א CCCC
August 4, 2009
א א
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130
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August 4, 2009
Copyright © Samir Omran 2009
131
א Cost Accounting
Kאאא J Kא،אאאא א ، א אא אJ K،،،אאא J Kאאאאא J Kאא،אאא J
August 4, 2009
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132
א Cost Accounting
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133
א Cost Accounting
אא א א Wאא א א KאאאאאK אWאאא Kאאא،אאאאא K אאאאא א א א א א WABC אא،אK
August 4, 2009
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134
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August 4, 2009
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135
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1 א א
August 4, 2009
אא
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4
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136
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אאאאאא אא Kאא،אאא J1 K אLאLא،אא א ، אא J2 Kאאאאא J3
August 4, 2009
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137
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26980
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7100
7200
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August 4, 2009
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138
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August 4, 2009
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139
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140
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141
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142
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143
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144
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145
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August 4, 2009
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146
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August 4, 2009
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147
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August 4, 2009
Copyright © Samir Omran 2009
148
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August 4, 2009
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150
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EF אאא א א אא
8
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אא
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Samir Omran Omran 2009 Copyright © Samir
151
151
Break Even Point EJABI
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אאאאא W א 20א 12 אא 4800אאא אא Eא – אאF
48000
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August August 4, 4, 2009 2009
Samir Omran Omran 2009 Copyright © Samir
Zא
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152
152
Break Even Point
א
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EJABI
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12
48000 12 –20
Z א Z
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אאא 20 August August 4, 4, 2009 2009
Samir Omran Omran 2009 Copyright © Samir
153
153
א Cost Accounting
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August 4, 2009
Z אאאא
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154
Break Even Point EJABI
א
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32000אאאאאאWא 20א 12אא א א 4800אאא
32 000 H אא Eא – אאF
32000 + 48000
E12 –20F
August August 4, 4, 2009 2009
Samir Omran Omran 2009 Copyright © Samir
Zא Zא א
155
155
Break Even Point
א
א
EJABI
אא א א 10000 א
8000 6000 4000 3000 2000 1000 100 200 1000 August August 4, 4, 2009 2009
300
400
500
600
700
Samir Omran Omran 2009 Copyright © Samir
800
900
א
156
156
Break Even Point
א
א
EJABI
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א
8000
א א
6000 4000 3000
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300
400
500
600
700
Samir Omran Omran 2009 Copyright © Samir
800
900
א 157
157
Break Even Point
א
א
EJABI
אא א 10000 א
8000
א א
6000 א א
4000 3000
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2000 1000 100 200 1000 August August 4, 4, 2009 2009
300
400
500
600
700
Samir Omran Omran 2009 Copyright © Samir
800
900
א
158
158
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August 4, 2009
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159
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August 4, 2009
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160
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August 4, 2009
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August 4, 2009
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162
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August 4, 2009
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163
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165
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August 4, 2009
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אאאאאא אא א א – א אאאא אא א Wאא K אא א א J K J אא א אא א J אאאאאא אאאאאא – אאא J J J J J J J J J J J J J J J Z אא אאאאאא
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אאאאא Accounting for Non Non--Accountant 26 – 30 July 2009
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אא אאא
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Kאא אאא August 4, 2009 Tuesday, August 04, 2009
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If you are planning for One year, grow rice. If you are planning for 20 years, grow trees. If you are planning for centuries, grow people.
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August 4, 2009 Tuesday, August 04, 2009
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10 min Icebreaker אo אאo אo אo אo אo אo o א אo
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August 4, 2009 Tuesday, August 04, 2009
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August 4, 2009
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August 4, 2009
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א אא
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August 4, 2009
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August 4, 2009
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אא אא אאאאאא KEאF אא WEאFאא K אא א G K אאאG KאאאאG KEא א F אאאא א א א א KEאאFאאאאאא KEאF EאאF אא
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א אא
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א א ، א א .ﺗﻬﺪف إﻟﻰ اﺳﺘﺨﺮاج اﻟﺒﻴﺎﻧﺎت اﻟﺘﻲ ﺗﺴﺎﻋﺪ اﻹدارة ﻓﻲ أداﺋﻬﺎ ﻟﻮﻇﺎﺋﻔﻬﺎ اﻟﺮﺋﻴﺴﻴﺔ، אאא .ﺗﻬﺪف إﻟﻰ ﺑﻴﺎن آﻠﻔﺔ اﻟﻤﻨﺘﺠﺎت ﻟﻤﺴﺎﻋﺪة اﻹدارة ﻓﻲ اﻟﺘﺴﻌﻴﺮ واﻟﺴﻴﻄﺮة واﻟﺮﻗﺎﺑﺔ، א ،א א ،אא
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August 4, 2009
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א אא
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August 4, 2009
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August 4, 2009
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August 4, 2009
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אאא EJABI
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August 4, 2009
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18
EJABI
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August 4, 2009
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August 4, 2009
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August 4, 2009
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August 4, 2009
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א אא
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29
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30
אאאאא Accounting for Non Non--Accountant 26 – 30 July 2009
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36
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August 4, 2009
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40
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אא
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51
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52
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53
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55
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4 August 2009
60
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4 August 2009
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2009
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4 August 2009
א א
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א א
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א א
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Kאאאאאאא אאא אא א א J4 Copyright © 2009 Samir Omran
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4 August 2009
א א
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83
4 August 2009
א א
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84
4 August 2009
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August 4, 2009
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85
EJABI
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August 4, 2009
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86
EJABI
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אא א א (1) אאא • א،אא א ، א א אא،אא .א ((%5 = 100 × 1/20FFZ 20 אא ، ، 150000 אא א א W • 5C150000Wאא،אאא K אא 30000 Z אאאאאא •
August 4, 2009
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87
א
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אא
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88
EJABI
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4 5600Z x 14000Wאא• א 10 4200 Z x 14000 W א א א 3 10
August 4, 2009
Copyright © Samir Omran 2009
89
EJABI
א
אא
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August 4, 2009
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90
)(3ﻃﺮﻳﻘﺔ ﻋﺪد اﻟﻮﺣﺪات اﻟﻤﻨﺘﺠﺔ • وﺗﺘﻨﺎﺳﺐ هﺬﻩ اﻟﻄﺮﻳﻘﺔ ﺧﺎﺻﺔ ﻣﻊ ﻋﻤﻞ اﻟﻤﻜﺎﺋﻦ واﻵﻻت ،ﺣﻴﺚ ﻲ ﻟﻸﺻﻞ اﻟﺜﺎﺑﺖ ﺑﻌﺪد ﻣﻦ ﻲ اﻟﻜﻠﻲ اﻹﻧﺘﺎﺟﻲ ﻳﺘﻢﻢ ﺗﻘﺪﻳﺮﺮ اﻟﻌﻤﺮﺮ ﻹ اﻟﻮﺣﺪات آﺎﻟﻄﻦ أو اﻟﻜﻐﻢ أو اﻟﻜﻴﻠﻮ ﻣﺘﺮ ...إﻟﺦ. ﻣﻦ أأﺻﻞ ﻞ وﺣﺪة ﻦ اﻟﺴﻨﺔ 5000ﺪة ﻣﺎآﻨﺔ ﺧﻼل اﻟ ﻨﺔ أﻧﺘﺠﺖ ﺎآﻨﺔ ﻣﺜﺎل :إذا أﻧﺘ ﺖ • ﺜﺎل ﻋﻤﺮهﺎ اﻹﻧﺘﺎﺟﻲ اﻟﻜﻠﻲ اﻟﻤﻘﺪر ﺑـ 20000وﺣﺪة ،ﻣﺎ ﻣﻘﺪار ﻣﺼﺮوف اﻹهﻼك ﻟﻠﺴﻨﺔ إذا آﺎﻧﺖ آﻠﻔﺔ ﺷﺮاء اﻟﻤﺎآﻨﺔ 15000درهﻢﻢ.
91
Copyright © Samir Omran 2009
August 4, 2009
= اﻟﺤﻞ :ﻣﺼﺮوف اﻹهﻼك ﻟﻠﺴﻨﺔ آﻠﻔﺔ اﻟﻤﺎآﻨﺔ × ﻋﺪد اﻟﻮﺣﺪات اﻟﻤﻨﺘﺠﺔ ﺧﻼل اﻟﺴﻨﺔ ﻞ ﻋﻤﺮ ﻟ ﺔ اﻟﻤﺎآﻨﺔ اﻟﻤﻨﺘﺠﺔ ﻟاﻟﻤﻘﺪرة ﻟﻟﻜﻞ ﻋﺪد ﻟاﻟﻮﺣﺪات ﻟ ﺔ درهﻢ = 15000 × (5000 / 20000) 3750
92
Copyright © Samir Omran 2009
August 4, 2009
)(4ﻃﺮﻳﻘﺔ ﻋﺪد ﺳﺎﻋﺎت اﻟﻌﻤﻞ: • وﻻ ﺗﺨﺘﻠﻒ هﺬﻩ اﻟﻄﺮﻳﻘﺔ ﻋﻦ ﺳﺎﺑﻘﺘﻬﺎ إﻻ ﺑﺎﺳﺘﺒﺪال ﻋﺪد اﻟﻮﺣﺪات اﻟﻤﻨﺘﺠﺔ ﺑﻌﺪد ﻣﻦ ﺳﺎﻋﺎت اﻟﻌﻤﻞ وﺗﺘﻨﺎﺳﺐ هﺬﻩ اﻟﻄﺮﻳﻘﺔ ﻣﻊ أﻧﻮاع أﺧﺮى ﻣﻦ اﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ وﺧﺎﺻﺔ ﻋﻤﻞ اﻵﻻت. • ﻣﺜﺎل :ﻋﻤﻠﺖ ﺁﻟﺔ 9000ﺳﺎﻋﺔ ﺧﻼل اﻟﺴﻨﺔ وآﺎن ﻋﻤﺮهﺎ ﺷﺮاءهﺎ ﻋﻤﻞ ووآﻠﻔﺔ ﺮ ﻲ اﻟﻤﻘﺪرر هﻮﻮ 40000ﺳﺎﻋﺔ ﻞ ﺟﻲ اﻟﻜﻠﻲ اﻹﻧﺘﺎﺟﻲ ﻹ 20000درهﻢ. ﻟﻠﺴﻨﺔ 4500=((9000/40000)×20000 اﻹهﻼك ﻟﻠ ﻨﺔ ﻣﺼﺮوف اﻹ ﻼك ف درهﻢ أو ﻧﺤﺴﺐ آﻠﻔﺔ إهﻼك اﻟﺴﺎﻋﺔ اﻟﻮاﺣﺪة 0.5=20000/40000درهﻢ ﻣﺼﺮوف اﻹهﻼك 0 5 × 9000 0.5 93
Copyright © Samir Omran 2009
= 4500درهﻢ August 4, 2009
אא
EJABI
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August 4, 2009
Copyright © Samir Omran 2009
94
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EJABI
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August 4, 2009
Copyright © Samir Omran 2009
95
אא
EJABI
א א
Reordered Level
August 4, 2009
Copyright © Samir Omran 2009
96
אא
EJABI
א First in, First out (FIFO) K ،א אG
350
300
250
350
300
400
1112 13 11 12 10 א א
אאאא
August 4, 2009
Copyright © Samir Omran 2009
97
אא
EJABI
א Last in, First out (LIFO) K ،אא אG
400
300
350 250
א 10 12 11 13 12
11
300
August 4, 2009
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98
אא
EJABI
א אG
August 4, 2009
Copyright © Samir Omran 2009
99
אא
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August 4, 2009
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100
Welcome to
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Samir Omran
August 4, 2009
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101
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August 4, 2009
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102
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August 4, 2009
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103
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August 4, 2009
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J J J J
104
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August 4, 2009
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105
א Cost Accounting
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August 4, 2009
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J1 J2 J3 J4 J5
106
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August 4, 2009
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107
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August 4, 2009
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אא
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August 4, 2009
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109
א Cost Accounting
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א אא
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400
300
200 100
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400
400
400 400
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1
1.33
August 4, 2009
2
4
א אא
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300 200
100
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1200 900 600
300
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3
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400
3
3
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3
110
א Cost Accounting
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August 4, 2009
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111
א Cost Accounting
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112 112
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August 4, 2009
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113
א Cost Accounting
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August 4, 2009
Copyright © Samir Omran 2009
114
א Cost Accounting
Fixed Cost 400 300 Fixed Cost
200 100 0 100
August 4, 2009
200
300
400
Copyright © Samir Omran 2009
115
א Cost Accounting
ﺳﻠﻮك اﻟﺘﻜﺎﻟﻴﻒ اﻟﻤﺘﻐﻴﺮة 1600 1400 1200 1000 800
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600 400 200 0 0
August 4, 2009
100
200
300
400
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500
600
116
א Cost Accounting
ﺳﻠﻮك اﻟﺘﻜﺎﻟﻴﻒ اﻟﻜﻠﻴﺔ 1800 1600 1400 1200 1000 800 600 400 200 0
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0
August 4, 2009
100
200
300
Copyright © Samir Omran 2009
400
500
117
א Cost Accounting
Eאא C אאF H א אZ א EE C F H рZZ 6000 Z 40Zאא 500 Z א א א א
؟אא August 4, 2009
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118
א Cost Accounting
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אא
9
900
4.2
August 4, 2009
אא
אא
א
0300 = 3 ×100
600
100
2100
1500 = 3 × 500
600
500
3.6
3600
3000 = 3 ×1000
600
1000
33 3.3
6600
6000 = 3 ×2000
600
2000
3.2
9600
9000 = 3 × 3000
600
3000
3.12
15600
15000 = 3 × 5000
600
5000
Copyright © Samir Omran 2009
119
א Cost Accounting
10 9 8 7 6 5 4 3 2 1 0
آﻠﻔﺔ اﻟﻜﺘﺎب
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August 4, 2009
1000
2000
3000
4000
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5000
6000
120
א Cost Accounting א א א א אאא אאאאאאא Wאא
אא
930003600 660002250
אא
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3150
81000
3450
84000
אא _____________Zאא אא
3600
93000
3750
87000
2250
66000
27000 Zאא 20Z ______ 1350
2550
75000
August 4, 2009
Copyright © Samir Omran 2009
121
א Cost Accounting
א א אא Eאא א א C אא אאF H אא א אZ א א ECFHрZ
Z 20 ZZ אא אא 3600Zא א 93000 ZZ ؟אא August 4, 2009
Copyright © Samir Omran 2009
122
א Cost Accounting אאאאאאא 100000 90000 80000 70000 60000 50000 40000 30000 20000 10000 0
Wאא אא א
0
August 4, 2009
1000
2000
3000
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4000
123
א Cost Accounting
אאאא Kא אJ ،א אJ Kאא J، אא J
August 4, 2009
Copyright © Samir Omran 2009
124
א Cost Accounting
אא J1 אאאא אא،א CCCא CCC א CCC K CCC ____ K CCCCא
August 4, 2009
Copyright © Samir Omran 2009
125
א Cost Accounting
אא J2 Kאאאא Kא אא CCCא CCC א KCCC ____K CCCC א א
August 4, 2009
Copyright © Samir Omran 2009
126
א Cost Accounting
אא J3 ،אאא Kאאא CCCא CCCא KCCC KCCC ____ K CCCC א
August 4, 2009
Copyright © Samir Omran 2009
127
א Cost Accounting
אא J3 CCCא CCCא KCCC CCC KCCC ____K CCCC א
، 2400 א א 600 א א 600אאאא،1800אא
August 4, 2009
Copyright © Samir Omran 2009
128
א Cost Accounting
אא J4 אאאא Kאא،א CCCא CCCא KCCC KCCC ____ K CCCC א
August 4, 2009
Copyright © Samir Omran 2009
129
א Cost Accounting
אאא 36 א Kאא،אאא CCCEאFאאא CCC א CCC א CCC א CCCC
August 4, 2009
א א
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130
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August 4, 2009
Copyright © Samir Omran 2009
131
א Cost Accounting
Kאאא J Kא،אאאא א ، א אא אJ K،،،אאא J Kאאאאא J Kאא،אאא J
August 4, 2009
Copyright © Samir Omran 2009
132
א Cost Accounting
Wא Kאאא Wא Kאא Wא Kאאאא Wא Kאאאאא א א א א א Wאא Kאאאאא August 4, 2009
Copyright © Samir Omran 2009
133
א Cost Accounting
אא א א Wאא א א KאאאאאK אWאאא Kאאא،אאאאא K אאאאא א א א א א WABC אא،אK
August 4, 2009
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134
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August 4, 2009
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135
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1 א א
August 4, 2009
אא
2
א אא אא
3
4
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136
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אאאאאא אא Kאא،אאא J1 K אLאLא،אא א ، אא J2 Kאאאאא J3
August 4, 2009
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137
א Cost Accounting
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2
1
9400
26980
12600
K J1
7060
7100
7200
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1.40
3.80
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6.95
August 4, 2009
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138
א Cost Accounting
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August 4, 2009
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139
א Kאא Wאא Cost Accounting
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140
א Kאא Wאא Cost Accounting
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א א א אא
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141
א Kאא Wאא Cost Accounting
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א א א אא
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142
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143
א Cost Accounting
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א
א
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144
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א
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145
א Cost Accounting
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August 4, 2009
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146
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August 4, 2009
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J J J J
147
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August 4, 2009
Copyright © Samir Omran 2009
148
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August 4, 2009
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א
149
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150
Break Even Point EJABI
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א
א א
א
EF אאא א א אא
8
12
אא
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אאא 20 August August 4, 4, 2009 2009
Samir Omran Omran 2009 Copyright © Samir
151
151
Break Even Point EJABI
א
א
אאאאא W א 20א 12 אא 4800אאא אא Eא – אאF
48000
E12 –20F
August August 4, 4, 2009 2009
Samir Omran Omran 2009 Copyright © Samir
Zא
Zא א
152
152
Break Even Point
א
א
EJABI
א
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א אא
אא
אאא א א א EאאF
8
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א
12
48000 12 –20
Z א Z
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אאא 20 August August 4, 4, 2009 2009
Samir Omran Omran 2009 Copyright © Samir
153
153
א Cost Accounting
אא
H אא
א – אא
August 4, 2009
Z אאאא
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154
Break Even Point EJABI
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32 000 H אא Eא – אאF
32000 + 48000
E12 –20F
August August 4, 4, 2009 2009
Samir Omran Omran 2009 Copyright © Samir
Zא Zא א
155
155
Break Even Point
א
א
EJABI
אא א א 10000 א
8000 6000 4000 3000 2000 1000 100 200 1000 August August 4, 4, 2009 2009
300
400
500
600
700
Samir Omran Omran 2009 Copyright © Samir
800
900
א
156
156
Break Even Point
א
א
EJABI
אא א 10000
א
8000
א א
6000 4000 3000
אא
2000 1000 100 200 1000 August August 4, 4, 2009 2009
300
400
500
600
700
Samir Omran Omran 2009 Copyright © Samir
800
900
א 157
157
Break Even Point
א
א
EJABI
אא א 10000 א
8000
א א
6000 א א
4000 3000
אא
2000 1000 100 200 1000 August August 4, 4, 2009 2009
300
400
500
600
700
Samir Omran Omran 2009 Copyright © Samir
800
900
א
158
158
א Cost Accounting
א KEEאא א אLא א Lאא אאF א א אH אא אא אא א– אא
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August 4, 2009
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159
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August 4, 2009
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160
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August 4, 2009
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