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ﺃﺴﻌﺎﺭB ﺘﻁﺒﻴﻕB ﻓﻲB ﺍﻟﺸﺭﻜﺎﺕB ﺒﻌﺽB ﺘﺠﺭﺒﺔB ﻭﺘﻘﻭﻴﻡB، ﺍﻟﺴﻭﺩﺍﻨﻴﺔB ﺍﻟﺸﺭﻜﺎﺕB ﻓﻲB ﺍﻟﺘﺤﻭﻴلB ﺃﺴﻌﺎﺭB ﺘﻁﺒﻴﻕB ﻭﺍﻗﻊB ﻋﻠﻰB ﺍﻟﺘﻌﺭﻑB ﺇﻟﻰB ﺍﻟﺩﺭﺍﺴﺔB ﻫﺫﻩBﻫﺩﻓﺕ
B ﺍﻟﺘﻁﺒﻴﻕB ﻭﺃﻥB، ﺍﻟﺘﺤﻭﻴلB ﺃﺴﻌﺎﺭB ﺃﻫﻤﻴﺔB ﻤﻥB ﺒﺎﻟﺭﻏﻡB ﺍﻟﺘﺤﻭﻴلB ﺃﺴﻌﺎﺭB ﺒﺘﻁﺒﻴﻕB ﺍﻟﺴﻭﺩﺍﻨﻴﺔB ﺍﻟﺸﺭﻜﺎﺕB ﺍﻫﺘﻤﺎﻡB ﻋﺩﻡB ﻓﻲB ﺍﻟﺩﺭﺍﺴﺔB ﻤﺸﻜﻠﺔB ﺘﺘﻤﺜلB.ﺍﻟﺘﺤﻭﻴل
ﻟﺘﺤﺩﻴﺩ ﻤﺸﻜﻠﺔB ﺍﻻﺴﺘﻨﺒﺎﻁﻲB ﺍﻋﺘﻤﺩﺕ ﺍﻟﺩﺭﺍﺴﺔ ﻋﻠﻰ ﺍﻟﻤﻨﺘﻬﺞ. ﻻ ﻴﺴﺎﻋﺩ ﻋﻠﻰ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻓﻲ ﺍﻟﺸﺭﻜﺎﺕB ﻓﻲ ﺒﻌﺽ ﺍﻟﺸﺭﻜﺎﺕBﺍﻟﻤﺤﺩﻭﺩ ﻷﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل
ﺃﺴﻌﺎﺭB ﺘﻁﺒﻴﻕB ﻓﻲB ﺍﻟﺸﺭﻜﺎﺕB ﺒﻌﺽB ﺘﺠﺭﺒﺔB ﻋﻠﻰB ﻟﻠﻭﻗﻭﻑB ﺍﻟﺤﺎﻟﺔB ﺩﺭﺍﺴﺔB ﻭﻤﻨﻬﺞB، ﺍﻟﺴﺎﺒﻘﺔB ﺍﻟﺩﺭﺍﺴﺎﺕB ﺒﻌﺽB ﻻﺴﺘﻌﺭﺍﺽB ﺍﻟﺘﺄﺭﻴﺨﻲB ﻭﺍﻟﻤﻨﻬﺞB،ﺍﻟﺒﺤﺙ
ﺍﻟﺸﺭﻜﺎﺕB ﻓﻲB ﺍﻷﻗﺴﺎﻡB ﺃﺩﺍﺀB ﻟﻘﻴﺎﺱB ﺘﺴﺘﺨﺩﻡB ﺃﻥB ﻴﻤﻜﻥB ﺍﻟﺘﺤﻭﻴلB ﻷﺴﻌﺎﺭB ﺍﻟﻤﺨﺘﻠﻔﺔB ﺍﻷﻨﻭﺍﻉB ﺃﻥB، ﺍﻟﺩﺭﺍﺴﺔB ﺇﻟﻴﻬﺎB ﺘﻭﺼﻠﺕB ﺍﻟﺘﻲB ﺍﻟﻨﺘﺎﺌﺞB ﺃﻫﻡB ﻭﻤﻥB.ﺍﻟﺘﺤﻭﻴل
ﺃﻫﻡ. ﺍﻷﺩﺍﺀB ﺘﻘﻴﻴﻡB ﻓﻲB ﻋﺩﺍﻟﺔB ﺇﻟﻰB ﺌﺅﺩﻱB ﻓﻠﻥB ﺍﻷﻗﺴﺎﻡB ﺃﺩﺍﺀB ﻟﻘﻴﺎﺱB ﺍﺴﺘﺨﺩﻤﺕB ﻟﻭB ﺍﻟﺸﺭﻜﺎﺕB ﻓﻲ ﺒﻌﺽB ﺍﻟﻤﻁﺒﻘﺔB ﺍﻟﺘﺤﻭﻴلB ﻭﺃﻥ ﺃﺴﻌﺎﺭB،ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﺴﻭﺩﺍﻨﻴﺔ
.ﺘﻭﺼﻴﺎﺕ ﺍﻟﺩﺭﺍﺴﺔ ﺃﻥ ﺘﺘﺒﻨﻰ ﺍﻟﺸﺭﻜﺎﺕ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﺴﻭﺩﺍﻨﻴﺔ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﺍﻟﻤﻨﺎﺴﺒﺔ ﻟﻁﺒﻴﻌﺔ ﻨﺸﺎﻁﻬﺎ ﻭﻁﺒﻴﻌﺔ ﻤﻨﺘﺠﺎﺘﻬﺎ
:ABSTRACT
The study aimed at identifying the application of transfer pricing in Sudanese companies; as
well as assessing the experience of some companies in the application of transfer pricing.
The problem of the study stems from the lack of interest in applying transfer pricing by
Sudanese companies despite its importance; since the limited application of the transfer
pricing in some of the companies might not help in measuring the performance of
companies. The study relied on deductive approach to define the research problem, the
historical approach to review some of the previous studies, and the case study approach to
determine the experience of some companies in the application of transfer pricing. The
most important findings of the study indicated that different types of transfer pricing can be
used to measure the performance of departments in Sudanese industrial companies; also
the applied transfer pricing in some companies, if used to measure the performance of the
departments will not lead to a fair performance assessment. The most important
recommendations of the study call for the Sudanese industrial companies to adopt transfer
.pricing appropriate to the nature of their activity and products
ﺍﻟﻜﻠﻤﺎﺕ ﺍﻟﻤﻔﺘﺎﺤﻴﺔ :ﺍﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل – ﻗﻴﺎﺱ ﺍﻻﺩﺍﺀ – ﺍﻟﻌﺎﺌﺩ ﻋﻠﻲ ﺍﻻﺴﺘﺜﻤﺎﺭ .
اﻟﻤﻘﺪﻣﺔ :
ﺘﻌﺘﺒﺭ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﻤﻥ Bﺃﺩﻭﺍﺕ Bﺍﻟﻤﺤﺎﺴﺒﺔ Bﺍﻹﺩﺍﺭﻴﺔ Bﺍﻟﻤﻬﻤﺔ Bﺍﻟﺘﻲ Bﺘﺤﺘﺎﺠﻬﺎ Bﺍﻹﺩﺍﺭﺓ Bﻓﻲ Bﺍﻟﺸﺭﻜﺎﺕ Bﻤﺘﻌﺩﺩﺓ Bﺍﻷﻗﺴﺎﻡ Bﺃﻭ Bﺍﻟﺘﻲ Bﻴﻤﺭ Bﺇﻨﺘﺎﺠﻬﺎ Bﺒﻌﺩﺓ Bﻤﺭﺍﺤل،
ﻭﺫﻟﻙ ﻟﻤﺘﺎﺒﻌﺔ ﺍﻷﺩﺍﺀ ﻓﻲ ﺘﻠﻙ ﺍﻟﻤﺭﺍﺤل ﺃﻭ ﺍﻷﻗﺴﺎﻡ .ﻭﻤﻥ ﺨﻼل ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﺘﺴﺘﻁﻴﻊ Bﺇﺩﺍﺭﺓ ﺍﻟﺸﺭﻜﺔ ﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﺃﻗﺴﺎﻤﻬﺎ ﻭﻤﺭﺍﺤﻠﻬﺎ ﺍﻟﻤﺨﺘﻠﻔﺔ ،ﻭﻤﻥ ﺜﻡ
ﻴﻜﻭﻥ ﻟﺩﻴﻬﺎ ﺃﺴﺎﺴﺎﹰ ﻋﺎﺩﻻﹰ ﻟﻠﺘﺤﻔﻴﺯ ،ﻭﺘﻭﻓﺭ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﻟﻸﻗﺴﺎﻡ ﻗﺩﺭﺍﹰ ﻤﻥ ﺍﻻﺴﺘﻘﻼﻟﻴﺔ ﻭﺍﻟﺤﺭﻴﺔ ﻓﻲ ﺍﺘﺨﺎﺫ ﺍﻟﻘﺭﺍﺭﺍﺕ ﺍﻹﺩﺍﺭﻴﺔ.
ﻤﺸﻜﻠﺔ ﺍﻟﺩﺭﺍﺴﺔ:
ﺒﺎﻟﺭﻏﻡ Bﻤﻥ Bﺃﻫﻤﻴﺔ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﻟﻠﺸﺭﻜﺔ Bﻭﺃﻗﺴﺎﻤﻬﺎ B،ﺇﻻ Bﺃﻥ Bﺍﻟﺸﺭﻜﺎﺕ Bﺍﻟﺴﻭﺩﺍﻨﻴﺔ Bﻻ Bﺘﻬﺘﻡ Bﺒﺘﻁﺒﻴﻕ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل B،ﻭ Bﺃﻥ Bﺍﻟﺘﻁﺒﻴﻕ Bﺍﻟﻤﺤﺩﻭﺩ Bﻷﺴﻌﺎﺭ
ﺍﻟﺘﺤﻭﻴل ﻓﻲ ﺒﻌﺽ ﺍﻟﺸﺭﻜﺎﺕ ﻻ ﻴﺴﺎﻋﺩ ﻋﻠﻰ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻓﻲ ﺘﻠﻙ ﺍﻟﺸﺭﻜﺎﺕ.
ﺃﻫﻤﻴﺔ ﺍﻟﺩﺭﺍﺴﺔ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ:
ﺘﺘﻤﺜل Bﺃﻫﻤﻴﺔ Bﺍﻟﺩﺭﺍﺴﺔ Bﺍﻟﻌﻠﻤﻴﺔ Bﻓﻲ Bﺃﻨﻬﺎ Bﻤﻥ Bﺍﻟﺩﺭﺍﺴﺎﺕ Bﺍﻟﻘﻠﻴﻠﺔ Bﺍﻟﺘﻲ Bﺘﻨﺎﻭﻟﺕ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﻓﻲ Bﺍﻟﺸﺭﻜﺎﺕ Bﺍﻟﻤﺤﻠﻴﺔ Bﻤﺘﻌﺩﺩﺓ Bﺍﻷﻗﺴﺎﻡ Bﺒﻴﻨﻤﺎ Bﺘﻨﺎﻭﻟﺕ Bﻤﻌﻅﻡ
ﺍﻟﺒﺤﻭﺙ ﻭﺍﻟﺩﺭﺍﺴﺎﺕ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﻓﻲ ﺍﻟﺸﺭﻜﺎﺕ ﻤﺘﻌﺩﺩﺓ ﺍﻟﺠﻨﺴﻴﺎﺕ ﻭﻋﻼﻗﺔ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﺒﺎﻟﻀﺭﺍﺌﺏ.
ﺃﻤﺎ Bﺃﻫﻤﻴﺔ Bﺍﻟﺩﺭﺍﺴﺔ Bﺍﻟﻌﻤﻠﻴﺔ Bﻓﺘﺘﻤﺜل Bﻓﻲ Bﺃﻨﻬﺎ Bﺘﺘﻨﺎﻭل Bﺃﺤﺩ Bﻤﻔﺎﻫﻴﻡ Bﺍﻟﻤﺤﺎﺴﺒﺔ Bﺍﻹﺩﺍﺭﻴﺔ Bﺍﻟﺤﺩﻴﺜﺔ Bﺍﻟﺘﻲ Bﺘﻠﺒﻲ Bﺍﻟﻌﺩﻴﺩ Bﻤﻥ Bﺍﻷﻏﺭﺍﺽ Bﺍﻹﺩﺍﺭﻴﺔ Bﻓﻲ Bﺍﻟﺸﺭﻜﺎﺕ.
ﻭﺘﺤﺎﻭل ﺍﻟﺩﺭﺍﺴﺔ ﻟﻔﺕ ﺍﻨﺘﺒﺎﻩ ﺇﺩﺍﺭﺍﺕ ﺍﻟﺸﺭﻜﺎﺕ ﺍﻟﺴﻭﺩﺍﻨﻴﺔ ﻟﻼﻫﺘﻤﺎﻡ ﺒﺄﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﻭﻤﺎ ﺘﺤﻘﻘﻪ ﻤﻥ ﻤﺯﺍﻴﺎ ﻟﻠﺸﺭﻜﺎﺕ ﻭﺍﻟﻌﺎﻤﻠﻴﻥ ﻓﻴﻬﺎ.
ﺃﻫﺩﺍﻑ ﺍﻟﺩﺭﺍﺴﺔ:
ﺘﻬﺩﻑ Bﺍﻟﺩﺭﺍﺴﺔ Bﺇﻟﻰ Bﺍﻟﺘﻌﺭﻑ Bﻋﻠﻰ Bﻭﺍﻗﻊ Bﺘﻁﺒﻴﻕ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﻓﻲ Bﺍﻟﺸﺭﻜﺎﺕ Bﺍﻟﺴﻭﺩﺍﻨﻴﺔ B،ﻭﺘﻘﻴﻴﻡ Bﺘﺠﺭﺒﺔ Bﺒﻌﺽ Bﺍﻟﺸﺭﻜﺎﺕ Bﻓﻲ Bﺘﻁﺒﻴﻕ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل.
ﻭﺍﻟﺘﺄﻜﻴﺩ ﻋﻠﻰ ﻀﺭﻭﺭﺓ ﺘﻁﺒﻴﻕ ﺍﻟﺸﺭﻜﺎﺕ ﺍﻟﺴﻭﺩﺍﻨﻴﺔ ﻷﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﻭﻓﻘﺎﹰ ﻟﻁﺒﻴﻌﺔ ﻨﺸﺎﻁﻬﺎ ﻭﻁﺒﻴﻌﺔ ﻤﻨﺘﺠﺎﺘﻬﺎ.
ﻓﺭﻀﻴﺎﺕ ﺍﻟﺩﺭﺍﺴﺔ:
ﺘﺘﻠﺨﺹ Bﻓﺭﻀﻴﺎﺕ Bﺍﻟﺩﺭﺍﺴﺔ Bﻓﻲ Bﺃﻥ Bﻫﻨﺎﻟﻙ Bﺘﻁﺒﻴﻕ Bﻷﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﻓﻲ Bﺒﻌﺽ Bﻭﺤﺩﺍﺕ Bﺸﺭﻜﺔ Bﺴﻜﺭ Bﻜﻨﺎﻨﺔ B.ﻭﺃﻥ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﺍﻟﻤﻁﺒﻘﺔ Bﻓﻲ Bﺒﻌﺽ
ﻭﺤﺩﺍﺕ ﺍﻟﺸﺭﻜﺔ ﺘﺴﺎﻋﺩ ﻋﻠﻰ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻓﻲ ﻫﺫﻩ ﺍﻟﻭﺤﺩﺍﺕ.
ﻤﻨﻬﺠﻴﺔ ﺍﻟﺩﺭﺍﺴﺔ :
ﺍﺘﺒﻌﺕ Bﺍﻟﺩﺭﺍﺴﺔ Bﺍﻟﻤﻨﻬﺞ Bﺍﻻﺴﺘﻨﺒﺎﻁﻲ Bﻟﺘﺤﺩﻴﺩ Bﻤﺸﻜﻠﺔ Bﺍﻟﺩﺭﺍﺴﺔ B،ﻭﺍﻟﻤﻨﻬﺞ Bﺍﻟﺘﺄﺭﻴﺨﻲ Bﻻﺴﺘﻌﺭﺍﺽ Bﺍﻟﺩﺭﺍﺴﺎﺕ Bﺍﻟﺴﺎﺒﻘﺔ B،ﻭﻤﻨﻬﺞ Bﺩﺭﺍﺴﺔ Bﺍﻟﺤﺎﻟﺔ Bﻭﺫﻟﻙ Bﻓﻲ
ﺩﺭﺍﺴﺔ ﺤﺎﻟﺔ ﺸﺭﻜﺔ ﺴﻜﺭ ﻜﻨﺎﻨﺔ.
ﻭﺍﻋﺘﻤﺩﺕ ﺍﻟﺩﺭﺍﺴﺔ ﻋﻠﻰ ﻨﻭﻋﻴﻥ ﻤﻥ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ،ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻷﻭﻟﻴﺔ ﻭﺘﻡ ﺍﻟﺤﺼﻭل ﻋﻠﻴﻬﺎ ﻤﻥ ﺒﻴﺎﻨﺎﺕ ﺸﺭﻜﺔ ﺴﻜﺭ ﻜﻨﺎﻨﺔ.
ﻭﺍﻟﻤﻌﻠﻭﻤﺎﺕ Bﺍﻟﺜﺎﻨﻭﻴﺔ ﻭﺘﻡ ﺍﻟﺤﺼﻭل ﻋﻠﻴﻬﺎ ﻤﻥ ﺍﻟﻜﺘﺏ ﻭﺍﻟﺩﻭﺭﻴﺎﺕ ﻭﺍﻟﻤﻭﺍﻗﻊ ﺍﻹﻟﻜﺘﺭﻭﻨﻴﺔ.
ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﺴﺎﺒﻘﺔ:
)Ljiljaﺘﻨﺎﻭﻟﺕ Bﺍﻟﺩﺭﺍﺴﺔ Bﺒﻌﺽ Bﺨﺼﺎﺌﺹ Bﻁﺭﻕ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل B،ﻤﻥ Bﺤﻴﺙ Bﻗﺩﺭﺘﻬﺎ Bﻋﻠﻰ ( Antić Vesna Jablanović, 2000
ﺘﺤﻘﻴﻕ Bﺍﺘﺴﺎﻕ Bﺍﻟﻬﺩﻑ ،ﺍﻟﺘﺤﻔﻴﺯ B،ﺍﻻﺴﺘﻘﻼل ﺍﻟﺫﺍﺘﻲ Bﻟﻸﻗﺴﺎﻡ ﻭﺘﻘﻴﻴﻡ Bﺍﻷﺩﺍﺀ .ﺃﻅﻬﺭﺕ ﺍﻟﺩﺭﺍﺴﺔ ﺃﻥ ﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﻋﻠﻰ ﺃﺴﺎﺱ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻤﺘﻐﻴﺭﺓ Bﺃﻭ ﺍﻟﻜﻠﻴﺔ،
ﻗﺩ ﺘﺅﺩﻱ ﺇﻟﻰ ﺍﺘﺴﺎﻕ ﺍﻟﻬﺩﻑ ﻭﻟﻜﻨﻬﺎ ﻻ ﺘﺴﺎﻋﺩ ﻋﻠﻰ ﺍﻟﺘﺤﻔﻴﺯ ﻭﺘﻘﻴﻴﻡ ﺍﻷﺩﺍﺀ .ﻭﺃﻥ
2 Journal of Economic Sciences 2015 )1(16
ISSN (Print) 1858 -6740 e-ISSN (Online): 1858-6759
Vol. 16 (1) 2015 ﺍﻟﻌﻠﻭﻡ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻤﺠﻠﺔ ﻋﻤﺎﺩﺓ ﺍﻟﺒﺤﺙ ﺍﻟﻌﻠﻤﻲ
ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل Bﻋﻠﻰ Bﺃﺴﺎﺱ Bﺍﻟﺘﻜﻠﻔﺔ Bﺯﺍﺌﺩﺍﹰ ﻫﺎﻤﺵ Bﺭﺒﺢ ﻗﺩ Bﻻ Bﺘﺅﺩﻱ Bﻻﺘﺴﺎﻕ Bﺍﻟﻬﺩﻑ Bﻭﻟﻜﻨﻬﺎ Bﺘﻔﻲ Bﺒﺎﺤﺘﻴﺎﺠﺎﺕ Bﺍﻟﺘﺤﻔﻴﺯ Bﻭﺍﻻﺴﺘﻘﻼل Bﺍﻟﺫﺍﺘﻲ Bﻭﺘﻘﻴﻴﻡ Bﺍﻷﺩﺍﺀ.
)Jamalﻫﺩﻓﺕ Bﺍﻟﺩﺭﺍﺴﺔ Bﺇﻟﻰ ﺃﻤﺎ Bﺃﺴﻌﺎﺭ Bﺍﻟﺴﻭﻕ Bﻭﺍﻷﺴﻌﺎﺭ Bﺍﻟﺘﻔﺎﻭﻀﻴﺔ Bﻓﺈﻨﻬﺎ Bﺘﺴﺘﻭﻓﻲ Bﺍﻟﻤﻌﺎﻴﻴﺭ Bﺍﻷﺭﺒﻌﺔ Bﻷﺴﻌﺎﺭ BﺍﻟﺘﺤﻭﻴلA Et al, 2008 ( B.
ﺍﻟﺘﻌﺭﻑ Bﻋﻠﻰ Bﺃﻫﻡ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﻭﺃﻫﺩﺍﻓﻬﺎ Bﻓﻲ Bﺍﻟﺸﺭﻜﺎﺕ Bﺍﻷﺭﺩﻨﻴﺔ B،ﻭﺍﺨﺘﺒﺎﺭ Bﺒﻌﺽ Bﺍﻟﻌﻭﺍﻤل Bﺍﻟﺘﻲ Bﻴﻤﻜﻥ Bﺃﻥ Bﺘﺅﺜﺭ Bﻋﻠﻰ Bﺘﺤﺩﻴﺩ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل.
ﺃﻅﻬﺭﺕ ﺍﻟﺩﺭﺍﺴﺔ ﻋﺩﻡ ﻭﺠﻭﺩ ﺃﻴﺔ ﻋﻭﺍﻤل ﺘﺅﺜﺭ ﻋﻠﻰ ﺘﺤﺩﻴﺩ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ،ﻭﺃﻥ ﺍﻟﺸﺭﻜﺎﺕ ﺍﻷﺭﺩﻨﻴﺔ ﺘﺴﺘﺨﺩﻡ ﺍﻟﺘﻜﻠﻔﺔ ﻜﺄﺴﺎﺱ ﻷﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﺃﻜﺜﺭ ﻤﻥ
ﺍﻷﺴﺱ ﺍﻷﺨﺭﻯ ،ﻭﺃﻅﻬﺭﺕ ﺍﻟﺩﺭﺍﺴﺔ ﺃﻴﻀﺎﹰ ﻋﺩﻡ ﺍﻫﺘﻤﺎﻡ ﺍﻟﺸﺭﻜﺎﺕ ﺍﻷﺭﺩﻨﻴﺔ ﺒﺎﻷﻫﺩﺍﻑ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺄﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل.
ﻤﻔﻬﻭﻡ ﻭ ﺃﻫﻤﻴﺔ ﻭ ﺃﻫﺩﺍﻑ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل:
ﻋﺭﻑ ﺴﻌﺭ Bﺍﻟﺘﺤﻭﻴل Bﺒﺄﻨﻪ Bﺍﻟﺴﻌﺭ Bﺍﻟﻤﺤﺩﺩ Bﻟﻠﺴﻠﻊ ﻭﺍﻟﺨﺩﻤﺎﺕ Bﺍﻟﻤﺤﻭﻟﺔ ﻋﺒﺭ Bﻤﺭﺍﻜﺯ Bﺍﻟﺭﺒﺤﻴﺔ Bﺃﻭ Bﻤﺭﺍﻜﺯ Bﺍﻻﺴﺘﺜﻤﺎﺭ B.ﻭﻴﺼﺩﺭ ﻫﺫﺍ Bﺍﻟﺴﻌﺭ Bﻓﻘﻁ Bﻋﻨﺩﻤﺎ Bﺘﻜﻭﻥ
ﻫﻨﺎﻙ Bﺘﺤﻭﻴﻼﺕ Bﻤﻘﺩﺭﺓ Bﻤﻥ Bﺍﻟﺴﻠﻊ Bﻭﺍﻟﺨﺩﻤﺎﺕ Bﺒﻴﻥ Bﺍﻟﻤﺭﺍﻜﺯ B،ﻭﻜﻠﻤﺎ Bﻜﺎﻨﺕ Bﺍﻟﺘﺤﻭﻴﻼﺕ Bﺍﻟﻤﻨﺘﺠﺔ Bﻜﺒﻴﺭﺓ Bﻜﻠﻤﺎ Bﺯﺍﺩﺕ Bﺃﻫﻤﻴﺔ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﻜﺄﺩﺍﺓ Bﻟﻘﻴﺎﺱ
)Laneﻜﻤﺎ Bﻋﺭﻓﺕ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﺒﺄﻨﻬﺎ Bﺍﻷﺴﻌﺎﺭ Bﺍﻟﻤﻔﺭﻭﻀﺔ Bﻋﻠﻰ ﺍﻷﺩﺍﺀK. Anderson, Donald K. Clancy, 1999 (. B
ﺍﻟﺴﻠﻊ Bﺍﻟﻤﻨﺘﺠﺔ Bﺒﻭﺍﺴﻁﺔ Bﺃﺤﺩ Bﺍﻷﻗﺴﺎﻡ Bﻭﺍﻟﻤﺤﻭﻟﺔ Bﻟﻘﺴﻡ Bﺁﺨﺭ B.ﻭﻫﺫﻩ Bﺍﻷﺴﻌﺎﺭ Bﺘﺅﺜﺭ Bﻋﻠﻰ Bﺇﻴﺭﺍﺩﺍﺕ Bﺍﻟﻘﺴﻡ Bﺍﻟﻤﺤﻭل Bﻭﺘﻜﺎﻟﻴﻑ Bﺍﻟﻘﺴﻡ Bﺍﻟﻤﺴﺘﻠﻡ B.ﻭﻨﺘﻴﺠﺔ Bﻟﺫﻟﻙ
) Limina ﺴﻭﻑ ﺘﺘﺄﺜﺭ ﺍﻟﺭﺒﺤﻴﺔ ﻭﺍﻟﻌﺎﺌﺩ ﻋﻠﻰ ﺍﻻﺴﺘﺜﻤﺎﺭ ﻭﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﻓﻲ ﻜﻼ ﺍﻟﻘﺴﻤﻴﻥ Guan. Et al, 2009 ( .
ﻤﻥ ﺍﻟﺘﻌﺭﻴﻔﻴﻥ ﺍﻟﺴﺎﺒﻘﻴﻥ ﺘﺘﻀﺢ ﺩﻭﺍﻋﻲ ﺘﻁﺒﻴﻕ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﻭ ﺘﺄﺜﻴﺭﻫﺎ ﻋﻠﻰ ﺇﻴﺭﺍﺩﺍﺕ ﻭﺘﻜﺎﻟﻴﻑ ﺍﻷﻗﺴﺎﻡ ﻭﺒﺎﻟﺘﺎﻟﻲ ﺩﻭﺭﻫﺎ ﻓﻲ ﻗﻴﺎﺱ ﺃﺩﺍﺀ ﺍﻷﻗﺴﺎﻡ.
ﺘﺘﻤﺜل Bﺃﻫﻤﻴﺔ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﻓﻲ Bﺃﻨﻬﺎ Bﺘﺴﺎﻋﺩ Bﻋﻠﻰ Bﺘﺨﺼﻴﺹ Bﻤﻭﺍﺭﺩ Bﺍﻟﻭﺤﺩﺍﺕ Bﺍﻻﻗﺘﺼﺎﺩﻴﺔ B،ﻭﺍﺘﺨﺎﺫ Bﺍﻟﻘﺭﺍﺭﺍﺕ Bﺍﻟﻤﺜﻠﻰ Bﻓﻲ Bﺍﻷﻗﺴﺎﻡ Bﻭﺍﻹﺩﺍﺭﺍﺕ B،ﻭﺘﻭﻓﺭ
ﺃﺴﺎﺴﺎﹰ ﻋﺎﺩﻻﹰ ﻭﻤﻨﻁﻘﻴﺎﹰ ﻟﺘﻘﻴﻴﻡ ﺃﺩﺍﺀ ﺍﻷﻗﺴﺎﻡ ،ﻭﺘﺴﺎﻋﺩ ﻓﻲ ﺍﻟﺘﺤﻔﻴﺯ ﻨﺤﻭ ﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻑ ﺍﻷﻗﺴﺎﻡ ﻭﺍﻟﺸﺭﻜﺔ ﻜﻜل (ﺃﺴﺎﻤﺔ ﺍﻟﺤﺎﺭﺙ2004 ( . ،
ﺘﺴﻌﻰ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﻟﺘﺤﻘﻴﻕ Bﻋﺩﺓ Bﺃﻫﺩﺍﻑ Bﻤﻨﻬﺎ Bﺘﻭﺍﻓﻕ Bﺍﻷﻫﺩﺍﻑ B،ﻭﺍﻟﺫﻱ Bﺒﺩﻭﺭﻩ Bﻴﻀﻤﻥ Bﺍﻟﺘﺨﺼﻴﺹ Bﺍﻷﻤﺜل Bﻟﻤﻭﺍﺭﺩ Bﺍﻟﺘﻨﻅﻴﻡ B،ﻭﺍﻻﺴﺘﻘﻼل Bﺍﻟﺫﺍﺘﻲ
ﺍﻟﻤﺤﺩﻭﺩ ﻟﻸﻗﺴﺎﻡ ،ﻭﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﺍﻷﻗﺴﺎﻡ (ﺠﻭﺩﺓ ﻋﺒﺩ ﺍﻟﺭﺅﻭﻑ ﺯﻏﻠﻭل1997( . ،
ﻁﺭﻕ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل:
ﻫﻨﺎﻟﻙ ﻋﺩﺓ ﻁﺭﻕ ﻟﺘﺤﺩﻴﺩ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﺃﻫﻤﺎ:
1.ﺃﺴﻌﺎﺭ ﺍﻟﺴﻭﻕ:
ﺴﻌﺭ Bﺍﻟﺴﻭﻕ Bﻫﻭ Bﺴﻌﺭ Bﺘﺒﺎﺩل Bﺍﻟﺴﻠﻊ Bﻭﺍﻟﺨﺩﻤﺎﺕ Bﻓﻲ Bﺍﻟﺴﻭﻕ B،ﻭﻴﺘﻡ Bﺍﺴﺘﺨﺩﺍﻤﻪ Bﻋﻨﺩ Bﺘﻭﻓﺭ Bﺴﻭﻕ Bﻤﻨﺎﻓﺴﺔ Bﻜﺎﻤﻠﺔ B.ﻭﻷﻥ Bﻫﺫﺍ Bﺍﻟﺴﻌﺭ Bﻴﺘﺤﺩﺩ Bﻋﻠﻰ Bﺃﺴﺎﺱ
ﺍﻟﻌﺭﺽ ﻭﺍﻟﻁﻠﺏ ﻋﻠﻰ ﺍﻟﺴﻠﻌﺔ ﻓﻼ ﻴﻤﻜﻥ ﻷﻱ ﻗﺴﻡ ﺃﻥ ﻴﺴﺘﻐل ﺍﻵﺨﺭ .ﻭﻴﺘﻡ ﺍﺴﺘﺨﺩﺍﻤﻪ ﻓﻲ ﺍﻟﺸﺭﻜﺎﺕ Bﺍﻟﺘﻲ ﻴﺘﻤﺘﻊ Bﺭﺅﺴﺎﺀ ﺃﻗﺴﺎﻤﻬﺎ ﺒﺤﺭﻴﺔ ﺍﺘﺨﺎﺫ ﺍﻟﻘﺭﺍﺭﺍﺕ
(ﻤﺤﻤﺩ ﺘﻴﺴﻴﺭ2007( . B،
ﻤﻥ Bﺃﻫﻡ Bﻤﺯﺍﻴﺎ Bﺃﺴﻌﺎﺭ Bﺍﻟﺴﻭﻕ Bﺃﻨﻬﺎ Bﺘﻌﺘﺒﺭ Bﻤﻘﻴﺎﺴﺎﹰ ﻤﻭﻀﻭﻋﻴﺎﹰ ﻟﻘﻴﺎﺱ Bﺃﺩﺍﺀ Bﺍﻷﻗﺴﺎﻡ B،ﻭﺃﻨﻬﺎ Bﺘﻤﺜل Bﻤﺅﺸﺭﺍﺕ Bﺃﺩﺍﺀ Bﻤﻤﺘﺎﺯﺓ Bﻭﺫﻟﻙ Bﻷﻨﻬﺎ Bﻻ Bﻴﻤﻜﻥ Bﺍﻟﺘﻼﻋﺏ
ﻓﻴﻬﺎ Bﺒﻭﺍﺴﻁﺔ Bﺍﻷﻓﺭﺍﺩ Bﺍﻟﺫﻴﻥ Bﻟﺩﻴﻬﻡ Bﻤﻨﻔﻌﺔ Bﻓﻲ Bﺤﺴﺎﺒﺎﺕ Bﺍﻟﺭﺒﺢ B.ﻭﻤﻥ Bﻋﻴﻭﺏ Bﺃﺴﻌﺎﺭ Bﺍﻟﺴﻭﻕ Bﺃﻨﻬﺎ Bﻋﻨﺩﻤﺎ Bﺘﻜﻭﻥ Bﻫﻨﺎﻟﻙ Bﻁﺎﻗﺔ Bﻓﺎﺌﻀﺔ Bﻓﺈﻨﻬﺎ Bﻻ Bﺘﺅﺩﻱ Bﺇﻟﻰ
2.ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻜﻠﻴﺔ:
ﻴﻌﺘﺒﺭ Bﻫﺫﺍ ﺍﻷﺴﻠﻭﺏ ﺍﻤﺘﺩﺍﺩ ﻹﺠﺭﺍﺀﺍﺕ Bﺘﺤﺩﻴﺩ ﺘﻜﻠﻔﺔ Bﺍﻟﻭﺤﺩﺍﺕ ﺍﻟﻤﻨﺘﺠﺔ .ﻭﻴﺘﻡ ﺍﺴﺘﺨﺩﺍﻤﻪ ﻓﻲ ﺍﻟﻌﺎﺩﺓ ﻋﻨﺩ ﺘﺤﻭﻴل Bﺍﻟﻤﻨﺘﺠﺎﺕ Bﺍﻟﻭﺴﻴﻁﺔ ﻤﻥ ﻤﺭﻜﺯ ﺘﻜﻠﻔﺔ Bﺇﻟﻰ
ﺁﺨﺭ .ﻭﻤﻥ ﻋﻴﻭﺒﻬﺎ ﺃﻨﻬﺎ ﺘﺅﺩﻱ ﺇﻟﻰ ﻨﻘل ﺍﻟﻜﻔﺎﺀﺓ ﺃﻭ ﻋﺩﻡ ﺍﻟﻜﻔﺎﺀﺓ ﻓﻲ ﺍﻹﻨﺘﺎﺝ ﻤﻥ ﺍﻟﻘﺴﻡ ﺍﻟﻤﺤﻭل ﺇﻟﻰ ﺍﻟﻘﺴﻡ ﺍﻟﻤﺤﻭل ﺇﻟﻴﻪ.
3.ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻤﺘﻐﻴﺭﺓ:
ﻴﺭﻯ ﺍﻟﺒﻌﺽ ﺃﻥ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻤﺘﻐﻴﺭﺓ Bﺘﻌﺘﺒﺭ Bﺘﻘﺭﻴﺏ Bﻤﻘﺒﻭل Bﻟﻠﺘﻜﻠﻔﺔ ﺍﻟﺤﺩﻴﺔ ،ﻭﻴﺭﻯ ﻫﺅﻻﺀ ﺃﻨﻪ ﻴﺠﺏ ﺒﻴﻊ ﺍﻹﻨﺘﺎﺝ Bﻋﻨﺩﻤﺎ ﺘﺘﺴﺎﻭﻯ ﺘﻜﻠﻔﺘﻪ ﺍﻟﺤﺩﻴﺔ ﻤﻊ ﺇﻴﺭﺍﺩﺍﺘﻪ (
ﻤﺤﻤﺩ ﺘﻴﺴﻴﺭ2007( . ،
، James ﻤﻥ ﻤﻴﺯﺍﺕ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻤﺘﻐﻴﺭﺓ ﺃﻨﻬﺎ ﺘﻜﻭﻥ ﺒﺩﻴﻼﹰ ﻟﺴﻌﺭ ﺍﻟﺴﻭﻕ ﻋﻨﺩﻤﺎ ﻻ ﻴﻭﺠﺩ ﺴﻌﺭ ﺴﻭﻕ ﻟﻠﻤﻨﺘﺞ ﺍﻟﻤﺤﻭل ( (Jiambalva 2001
ﻭﻤﻥ ﻤﻴﺯﺍﺘﻬﺎ ﺃﻴﻀﺎﹰ ﺃﻨﻬﺎ ﺘﺅﺩﻱ ﺇﻟﻰ ﺯﻴﺎﺩﺓ ﻨﺸﺎﻁ ﺍﻷﻗﺴﺎﻡ ﺍﻟﻤﺸﺘﺭﻴﺔ ﻭﻨﺘﻴﺠﺔ Bﻟﺫﻟﻙ ﻴﺯﻴﺩ ﻨﺸﺎﻁ ﺍﻷﻗﺴﺎﻡ ﺍﻟﺒﺎﺌﻌﺔ ،ﻭﻴﺯﺩﺍﺩ ﺇﻨﺘﺎﺝ ﺍﻟﺸﺭﻜﺔ ﻭﺃﺭﺒﺎﺤﻬﺎ Bﺇﻟﻰ ﺍﻟﺤﺩ
ﺍﻷﻋﻠﻰ .ﻭﻤﻥ ﻋﻴﻭﺒﻬﺎ ﺃﻨﻬﺎ ﺒﻤﺭﻭﺭ ﺍﻟﻭﻗﺕ ﺘﺘﺠﻪ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻤﺘﻐﻴﺭﺓ ﻓﻲ ﺃﻗﺴﺎﻡ ﺍﻟﺒﻴﻊ ﺇﻟﻰ ﺍﻻﻨﺨﻔﺎﺽ ﺒﻴﻨﻤﺎ Bﺘﺘﺠﻪ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺜﺎﺒﺘﺔ ﺇﻟﻰ ﺍﻻﺯﺩﻴﺎﺩ ،ﻭﺍﺯﺩﻴﺎﺩ ﺍﻟﻨﺯﺍﻉ
) Lane ﺒﻴﻥ ﻤﺩﺭﺍﺀ ﺃﻗﺴﺎﻡ ﺍﻟﺸﺭﺍﺀ ﻭﻤﺩﺭﺍﺀ ﺃﻗﺴﺎﻡ ﺍﻟﺒﻴﻊ k . Anderson, Donald K. Clancy, 1999 ( .
4.ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ:
ﺘﻌﺩ ﺍﻟﺘﻜﺎﻟﻴﻑ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ ﺃﺴﺎﺴﺎﹰ ﻓﻌﺎﻻﹰ ﻭﻋﺎﺩﻻﹰ ﻓﻲ ﺘﺤﺩﻴﺩ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ،ﺫﻟﻙ ﻷﻥ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﺍﻟﻤﺤﺴﻭﺒﺔ ﻋﻠﻰ ﺃﺴﺎﺱ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻔﻌﻠﻴﺔ ﺘﺴﻤﺢ ﻟﻠﻘﺴﻡ
ﺍﻟﺒﺎﺌﻊ Bﺒﺘﻐﻁﻴﺔ Bﻜﺎﻓﺔ Bﺍﻟﺘﻜﺎﻟﻴﻑ Bﺍﻟﺘﻲ Bﺘﺘﻀﻤﻥ Bﺘﻜﺎﻟﻴﻑ Bﻋﺩﻡ Bﺍﻟﻜﻔﺎﺀﺓ B،ﻭﻋﻠﻴﻪ Bﻓﺈﻥ Bﺍﻻﻋﺘﻤﺎﺩ Bﻋﻠﻰ Bﺍﻟﺘﻜﺎﻟﻴﻑ Bﺍﻟﻔﻌﻠﻴﺔ Bﻜﺄﺴﺎﺱ Bﻟﺘﺤﺩﻴﺩ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﺍﻟﺩﺍﺨﻠﻴﺔ
ﻴﻜﻭﻥ Bﻤﻥ Bﺸﺄﻨﻪ Bﺘﻭﻓﻴﺭ Bﻨﻭﻉ Bﻤﻥ Bﺍﻟﺘﺤﻔﻴﺯ Bﺍﻟﺒﺴﻴﻁ Bﻟﻠﻌﻤل Bﺒﻜﻔﺎﺀﺓ B،ﺒﻌﻜﺱ Bﺍﻟﺤﺎل Bﻓﺈﻥ Bﺍﻻﻋﺘﻤﺎﺩ Bﻋﻠﻰ Bﺍﻟﺘﻜﺎﻟﻴﻑ Bﺍﻟﻤﻌﻴﺎﺭﻴﺔ Bﻜﺄﺴﺎﺱ Bﻟﺘﺤﺩﻴﺩ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل
ﺍﻟﺩﺍﺨﻠﻴﺔ ﻗﺩ ﻴﻜﻭﻥ ﻤﻥ ﺸﺄﻨﻪ ﺘﻭﻓﻴﺭ ﻨﻭﻉ Bﻤﻥ ﺍﻟﺤﻔﺯ ﺍﻟﻀﺭﻭﺭﻱ ﻭﺍﻟﻤﻬﻡ ﻟﻠﻌﻤل ﺒﻜﻔﺎﺀﺓ Bﻋﺎﻟﻴﺔ (ﻟﻴﺴﺘﺭﺍﻱ ﻫﻴﺘﺠﺭ1988 ( . ،
ﻭﻤﻥ Bﻤﻴﺯﺍﺕ Bﺍﻟﺘﻜﺎﻟﻴﻑ Bﺍﻟﻤﻌﻴﺎﺭﻴﺔ Bﺃﻨﻬﺎ Bﺘﻤﻜﻥ Bﻤﻥ Bﻭﻀﻊ Bﺃﺴﺱ Bﻟﻘﻴﺎﺱ Bﺍﻷﺩﺍﺀ Bﺍﻋﺘﻤﺎﺩﺍﹰ ﻋﻠﻰ Bﻤﺭﺍﻜﺯ Bﺍﻟﻤﺴﺌﻭﻟﻴﺔ Bﺍﻟﻤﺸﺎﺭﻜﺔ Bﻓﻲ Bﺍﻟﺘﺤﻭﻴﻼﺕ Bﺍﻟﺩﺍﺨﻠﻴﺔ B.ﻭﻤﻥ
ﻋﻴﻭﺒﻬﺎ Bﺃﻨﻪ Bﻴﻤﻜﻥ Bﻟﻤﺭﻜﺯ Bﺍﻟﻤﺴﺌﻭﻟﻴﺔ Bﺍﻟﻤﺸﺘﺭﻱ Bﺃﻥ Bﻴﻘﺭﺭ Bﺍﻟﺸﺭﺍﺀ Bﻤﻥ Bﺃﻱ Bﻤﺼﺩﺭ Bﺁﺨﺭ Bﺨﺎﺭﺝ Bﺍﻟﺸﺭﻜﺔ Bﺇﺫﺍ Bﻜﺎﻨﺕ Bﻤﺭﺍﻜﺯ Bﺍﻟﻤﺴﺌﻭﻟﻴﺔ Bﻏﻴﺭ Bﻤﺭﻏﻤﺔ Bﻋﻠﻰ
ﺍﻟﺘﻌﺎﻭﻥ ﻓﻴﻤﺎ ﺒﻴﻨﻬﺎ ( Borina Budugan, Inliana . ( Georgescu, 2010
5.ﺍﻷﺴﻌﺎﺭ ﺍﻟﺘﻔﺎﻭﻀﻴﺔ:
ﺃ ﺴﻌﺎﺭ ﺍﻟﺘﻔﺎﻭﺽ ﻫﻲ ﺘﻠﻙ ﺍﻷﺴﻌﺎﺭ ﺍﻟﺘﻲ ﺘﺘﺤﺩﺩ ﻨﺘﻴﺠﺔ ﺍﻟﻤﺴﺎﻭﻤﺔ ﺒﻴﻥ ﺍﻟﺒﺎﺌﻊ ﻭﺍﻟﻤﺸﺘﺭﻱ .ﻭﻤﻌﻨﻰ ﺫﻟﻙ ﺇﻋﻁﺎﺀ ﻜل ﻗﺴﻡ ﻜﺎﻤل ﺤﺭﻴﺘﻪ ﻓﻲ ﺍﻟﺘﻔﺎﻭﺽ ﻭﺘﻘﺭﻴﺭ
ﺴﻌﺭ Bﻤﻨﺘﺠﻪ Bﺴﻭﺍﺀ Bﻜﺎﻥ Bﺴﻠﻌﺔ Bﺃﻭ Bﺨﺩﻤﺔ B،ﻭﻓﻲ Bﻨﻔﺱ Bﺍﻟﻭﻗﺕ Bﻓﺈﻨﻪ Bﻤﺎ Bﻟﻡ Bﻴﺘﻡ Bﺍﻻﺘﻔﺎﻕ Bﻋﻠﻰ Bﻫﺫﺍ Bﺍﻟﺴﻌﺭ Bﻓﺈﻥ Bﻟﻜل Bﻗﺴﻡ Bﻜﺎﻤل Bﺍﻟﺤﺭﻴﺔ Bﻓﻲ Bﺩﺨﻭل Bﺍﻷﺴﻭﺍﻕ
ﺍﻟﺨﺎﺭﺠﻴﺔ ﺇﻤﺎ ﻟﺘﺼﺭﻴﻑ ﺇﻨﺘﺎﺠﻪ ﺃﻭ ﻟﺘﻠﺒﻴﺔ ﺍﺤﺘﻴﺎﺠﺎﺘﻪ (ﻟﻴﺴﺘﺭﺍﻱ ﻫﻴﺘﺠﺭ1988 (. ،
ﻭﻤﻥ ﻤﻴﺯﺍﺕ ﺍﻷﺴﻌﺎﺭ ﺍﻟﺘﻔﺎﻭﻀﻴﺔ ﺃﻨﻬﺎ ﺘﺤﻔﺯ ﻋﻠﻰ ﺍﻻﺴﺘﻘﻼل ﺍﻟﺫﺍﺘﻲ ﻓﻲ ﺍﺘﺨﺎﺫ ﺍﻟﻘﺭﺍﺭ ،ﻭ ﻟﻬﺎ ﺃﺜﺭ ﻜﺒﻴﺭ Bﻋﻠﻰ ﺘﺤﻔﻴﺯ ﻤﺩﺭﺍﺀ ﺍﻷﻗﺴﺎﻡ Borina (.
)Budugan, Inliana Georgescu, 2010
ﻭﻤﻥ ﻋﻴﻭﺒﻬﺎ ﺃﻨﻬﺎ ﺘﺴﺘﻬﻠﻙ ﻭﻗﺕ ﺍﻟﻤﺩﻴﺭﻴﻥ ﺍﻟﻤﺸﺘﺭﻜﻴﻥ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﻔﺎﻭﺽ ،ﺨﺎﺼﺔ ﺇﺫﺍ ﻜﺎﻥ ﺤﺠﻡ ﺍﻟﺼﻔﻘﺎﺕ ﻜﺒﻴﺭﺍﹰ ،ﻭ ﺘﺅﺩﻱ ﺇﻟﻰ ﺍﻟﻨﺯﺍﻉ ﺒﻴﻥ ﺍﻷﻗﺴﺎﻡ ﻭ
ﺘﺠﻌل ﻗﻴﺎﺱ ﺃﺩﺍﺀ ﺭﺒﺤﻴﺔ ﺍﻷﻗﺴﺎﻡ ﻴﺘﺄﺜﺭ Bﺒﻤﻬﺎﺭﺍﺕ ﺍﻟﺘﻔﺎﻭﺽ ﻟﺩﻯ ﺍﻟﻤﺩﻴﺭﻴﻥ ( Robert S. . (Kaplan, Anthony A. Atkinson, 1998
4 Journal of Economic Sciences 2015 )1(16
ISSN (Print) 1858 -6740 e-ISSN (Online): 1858-6759
Vol. 16 (1) 2015 ﺍﻟﻌﻠﻭﻡ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻤﺠﻠﺔ ﻋﻤﺎﺩﺓ ﺍﻟﺒﺤﺙ ﺍﻟﻌﻠﻤﻲ
ﻴﻤﻜﻥ ﺘﻁﺒﻴﻘﻪ ﻋﻨﺩ ﺘﻭﻓﺭﻫﺎ. ﻤﻤﺎ ﺘﻘﺩﻡ ﻴﺭﻯ ﺍﻟﺒﺎﺤﺜﺎﻥ ﺘﻨﻭﻉ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﻭﻟﻜل ﺴﻌﺭ ﻤﻥ ﻫﺫﻩ ﺍﻷﺴﻌﺎﺭ ﻅﺭﻭﻑ ﻤﻌﻴﻨﺔ
ﻭﻟﻜل ﻤﻨﻬﺎ ﻤﻴﺯﺍﺕ ﻭﻋﻴﻭﺏ ﻤﺼﺎﺤﺒﺔ ﻟﺘﻁﺒﻴﻘﻪ .ﻓﻜل ﺸﺭﻜﺔ ﻴﻤﻜﻨﻬﺎ Bﺘﻁﺒﻴﻕ ﺍﻟﺴﻌﺭ ﺍﻟﺫﻱ ﻴﻨﺎﺴﺏ ﻨﺸﺎﻁﻬﺎ ﻭﻁﺒﻴﻌﺔ ﻤﻨﺘﺠﺎﺘﻬﺎ.
ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﻭﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ:
ﻤﻥ Bﺍﻟﻌﺭﺽ Bﺍﻟﺴﺎﺒﻕ Bﻷﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﻴﺘﻀﺢ Bﺃﻥ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﻋﻠﻰ Bﺃﺴﺎﺱ Bﺴﻌﺭ Bﺍﻟﺴﻭﻕ Bﺇﻥ Bﻭﺠﺩﺕ Bﻴﻤﻜﻥ Bﺃﻥ Bﺘﺴﺘﺨﺩﻡ Bﻜﺄﺩﺍﺓ Bﻟﻘﻴﺎﺱ Bﺃﺩﺍﺀ Bﺍﻷﻗﺴﺎﻡ
ﻭﺫﻟﻙ Bﻷﻨﻬﺎ Bﺘﺘﺤﺩﺩ Bﻭﻓﻘﺎﹰ ﻟﻘﻭﻯ Bﺍﻟﻌﺭﺽ Bﻭﺍﻟﻁﻠﺏ Bﺨﺎﺭﺝ Bﺍﻟﺸﺭﻜﺔ Bﺩﻭﻥ Bﺘﺩﺨل Bﻤﻥ Bﺇﺩﺍﺭﺓ Bﺍﻟﺸﺭﻜﺔ Bﺃﻭ Bﻤﺩﻴﺭﻱ Bﺍﻷﻗﺴﺎﻡ B،ﻭﻷﻥ Bﺘﻁﺒﻴﻘﻬﺎ Bﻏﺎﻟﺒﺎﹰ ﻤﺎ Bﻴﻜﻭﻥ
ﻤﺼﺤﻭﺒﺎﹰ ﺒﻘﺩﺭ ﻤﻥ ﺍﻟﺤﺭﻴﺔ ﻭﺍﻻﺴﺘﻘﻼل ﺍﻟﺫﺍﺘﻲ ﻟﻸﻗﺴﺎﻡ .ﺃﻤﺎ ﺍﻷﺴﻌﺎﺭ ﺍﻟﺘﻔﺎﻭﻀﻴﺔ ﻓﺘﺼﻠﺢ ﻟﻘﻴﺎﺱ ﺃﺩﺍﺀ ﺍﻷﻗﺴﺎﻡ ﺇﺫﺍ ﺘﻭﻓﺭﺕ ﻟﻸﻗﺴﺎﻡ ﻅﺭﻭﻑ ﻤﻌﻴﻨﺔ ﻜﺤﺭﻴﺔ
ﺍﺘﺨﺎﺫ Bﺍﻟﻘﺭﺍﺭﺍﺕ Bﻭﺘﻜﺎﻓﺅ Bﺍﻟﻔﺭﺹ Bﻓﻲ Bﺍﻟﺤﺼﻭل Bﻋﻠﻰ Bﺍﻟﻤﻌﻠﻭﻤﺎﺕ B.ﻭﺘﻭﻓﺭ Bﺍﻷﺴﺎﺱ Bﺍﻟﺫﻱ Bﻴﺘﻡ Bﻋﻠﻰ Bﺃﺴﺎﺴﻪ Bﺍﻟﺘﻔﺎﻭﺽ B،ﻓﺎﻷﻗﺴﺎﻡ Bﻴﻤﻜﻥ Bﺃﻥ Bﺘﺘﻔﺎﻭﺽ Bﻋﻠﻰ
ﺃﺴﺎﺱ Bﺴﻌﺭ Bﺍﻟﺴﻭﻕ Bﺇﻥ ﻭﺠﺩ B،ﻭﻓﻲ Bﻫﺫﻩ Bﺍﻟﺤﺎﻟﺔ Bﻴﻤﻜﻥ Bﺃﻥ ﺘﺘﻔﻕ Bﻋﻠﻰ Bﺴﻌﺭ Bﻴﻘل Bﻋﻥ Bﺴﻌﺭ Bﺍﻟﺴﻭﻕ B،ﻭﻓﻲ ﺤﺎﻟﺔ Bﺘﻌﺫﺭ Bﺍﻟﺤﺼﻭل Bﻋﻠﻰ Bﺴﻌﺭ Bﺍﻟﺴﻭﻕ Bﻓﻴﻤﻜﻥ
ﺃﻥ ﺘﺘﻔﺎﻭﺽ ﺍﻷﻗﺴﺎﻡ ﻋﻠﻰ ﺍﻟﺘﻜﻠﻔﺔ ﻭﻫﻨﺎ ﺘﻅﻬﺭ ﺃﻫﻤﻴﺔ ﺘﻁﺒﻴﻕ ﻨﻅﺎﻡ ﺍﻟﺘﻜﺎﻟﻴﻑ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ.
ﺃﻤﺎ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﻋﻠﻰ Bﺃﺴﺎﺱ Bﺍﻟﺘﻜﻠﻔﺔ Bﻓﻴﻤﻜﻨﻬﺎ Bﺃﻥ Bﺘﻜﻭﻥ Bﺃﺩﺍﺓ Bﻟﻘﻴﺎﺱ Bﺃﺩﺍﺀ Bﺍﻷﻗﺴﺎﻡ Bﻭﺨﺎﺼﺔ Bﻓﻲ Bﺍﻟﺤﺎﻻﺕ Bﺍﻟﺘﻲ Bﻻ Bﻴﻤﻜﻥ Bﻓﻴﻬﺎ Bﺘﻁﺒﻴﻕ Bﺃﺴﻌﺎﺭ Bﺍﻟﺴﻭﻕ Bﺃﻭ
ﺍﻷﺴﻌﺎﺭ Bﺍﻟﺘﻔﺎﻭﻀﻴﺔ B.ﻭﻓﻲ Bﻫﺫﻩ Bﺍﻟﺤﺎﻟﺔ Bﺘﻠﺠﺄ Bﺍﻟﺸﺭﻜﺔ Bﺇﻟﻰ Bﺘﻁﺒﻴﻕ Bﺍﻟﺘﻜﺎﻟﻴﻑ Bﺍﻟﻤﻌﻴﺎﺭﻴﺔ Bﻜﺄﺴﺎﺱ Bﻟﺘﺤﺩﻴﺩ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﺒﻴﻥ Bﺍﻻﻗﺴﺎﻡ B،ﺫﻟﻙ Bﻷﻥ Bﺍﺴﺘﺨﺩﺍﻡ
ﺍﻟﺘﻜﺎﻟﻴﻑ Bﺍﻟﻔﻌﻠﻴﺔ Bﺍﻟﻜﻠﻴﺔ Bﺃﻭ Bﺍﻟﻤﺘﻐﻴﺭﺓ Bﻻ Bﻴﺴﺎﻫﻡ Bﻓﻲ Bﻗﻴﺎﺱ Bﺍﻷﺩﺍﺀ Bﻷﻨﻪ Bﻗﺩ Bﻴﻨﻘل Bﻋﺩﻡ Bﺍﻟﻜﻔﺎﺀﺓ Bﻤﻥ Bﻗﺴﻡ Bﻵﺨﺭ Bﻭﻻ Bﻴﺤﻔﺯ Bﺍﻷﻗﺴﺎﻡ Bﻟﻀﺒﻁ Bﻭﺭﻗﺎﺒﺔ Bﺘﻜﺎﻟﻴﻔﻬﺎ.
ﻭﻴﻤﻜﻥ Bﺃﻥ Bﻴﺴﺎﻫﻡ Bﺇﻀﺎﻓﺔ Bﻫﺎﻤﺵ Bﺭﺒﺢ Bﻟﻠﺘﻜﻠﻔﺔ Bﺍﻟﻤﺤﻭﻟﺔ Bﻤﻥ Bﻗﺴﻡ Bﻵﺨﺭ Bﻓﻲ Bﻗﻴﺎﺱ Bﺃﺩﺍﺀ Bﺍﻷﻗﺴﺎﻡ Bﻭﻟﻜﻥ Bﻻ Bﺒﺩ Bﺃﻥ Bﻴﻜﻭﻥ Bﺫﻟﻙ Bﻤﺼﺤﻭﺒﺎﹰ ﺒﻁﺒﻴﻕ Bﻨﻅﺎﻡ
ﺍﻟﺘﻜﺎﻟﻴﻑ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ ﺤﺘﻰ ﻻ ﻴﺅﺩﻱ ﻻﺭﺘﻔﺎﻉ ﺘﻜﻠﻔﺔ ﺍﻟﻤﻨﺘﺞ ،ﻷﻥ ﻤﺯﻴﺩﺍﹰ ﻤﻥ ﺍﻟﺘﻜﻠﻔﺔ ﻴﻌﻨﻲ ﻤﺯﻴﺩﺍﹰ ﻤﻥ ﺍﻟﻬﺎﻤﺵ.
ﺍﻟﺩﺭﺍﺴﺔ ﺍﻟﺘﻁﺒﻴﻘﻴﺔ:
ﻟﻤﺭﻓﺔ ﺃﻫﻤﻴﺔ Bﺘﻁﺒﻴﻕ Bﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل Bﻟﻘﻴﺎﺱ Bﺍﻷﺩﺍﺀ ﻓﻲ ﺍﻟﺸﺭﻜﺎﺕ ﺍﻟﺴﻭﺩﺍﻨﻴﺔ Bﺘﻡ Bﺍﺨﺘﻴﺎﺭ Bﺸﺭﻜﺔ ﺴﻜﺭ ﻜﻨﺎﻨﺔ Bﺒﺎﻋﺘﺒﺎﺭﻫﺎ ﻤﻥ ﺃﻫﻡ ﺍﻟﺸﺭﻜﺎﺕ Bﺍﻟﺴﻭﺩﺍﻨﻴﺔ ﻭﺍﻟﺘﻲ
ﻴﻤﺭ ﺍﻹﻨﺘﺎﺝ ﻓﻴﻬﺎ ﺒﻌﺩﺓ ﻤﺭﺍﺤل ،ﻭﻟﺩﻴﻬﺎ ﻭﺤﺩﺍﺕ ﻤﺨﺘﻠﻔﺔ ﻟﺩﻴﻬﺎ ﻨﻭﻉ ﻤﻥ ﺍﻻﺴﺘﻘﻼﻟﻴﺔ ﻭﺒﻴﻨﻬﺎ Bﻨﻭﻉ ﻤﻥ ﺍﻟﺘﺤﻭﻴﻼﺕ ﺍﻟﻤﻘﺩﺭﺓ.
ﺘﻀﻡ ﺸﺭﻜﺔ ﺴﻜﺭ Bﻜﻨﺎﻨﺔ Bﺍﻟﻤﺤﺩﻭﺩﺓ ﺨﻤﺱ Bﻭﺤﺩﺍﺕ ﺃﻋﻤﺎل ﺭﺌﻴﺴﻴﺔ ﻫﻲ :ﻤﺼﻨﻊ Bﺍﻟﺴﻜﺭ ،ﻤﺼﻨﻊ ﺍﻟﻌﻠﻑ ﺍﻟﺤﻴﻭﺍﻨﻲ ،ﻤﺼﻨﻊ Bﺍﻹﻴﺜﺎﻨﻭل B،ﺍﻟﻤﺯﺭﻋﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ
ﻭﺍﻟﻐﺎﺒﺎﺕ ﻭ ﻭﺤﺩﺓ ﻜﻨﺎﻨﺔ ﻟﻠﻤﻌﺩﺍﺕ ﻭﺍﻟﺘﺼﻨﻴﻊ.
ﻭﺍﻫﺘﻤﺕ Bﺍﻟﺩﺭﺍﺴﺔ Bﺒﻤﻨﺘﺠﺎﺕ Bﺍﻟﺸﺭﻜﺔ Bﺍﻟﻔﺭﻋﻴﺔ Bﻤﻥ Bﺍﻟﻤﻭﻻﺹ Bﻭﺍﻟﺒﻘﺎﺱ Bﻭﺍﻟﻌﻠﻑ Bﻷﻨﻬﻤﺎ Bﺘﺘﻡ Bﻤﻌﺎﻟﺠﺘﻬﻤﺎ Bﺩﺍﺨل Bﺍﻟﺸﺭﻜﺔ Bﻹﻨﺘﺎﺝ Bﻤﻨﺘﺠﺎﺕ Bﺫﺍﺕ Bﻗﻴﻤﺔ Bﺃﻜﺒﺭ
ﻜﺎﻹﺜﺎﻨﻭل ﻭﺍﻷﻋﻼﻑ ﻹﻨﺘﺎﺝ ﺍﻷﻟﺒﺎﻥ ﻭﺍﻟﻠﺤﻭﻡ .ﺃﻤﺎ ﺍﻟﻤﻨﺘﺞ ﺍﻟﺭﺌﻴﺴﻲ ﺍﻟﺴﻜﺭ ﻓﻼ ﻴﺘﻡ ﺘﺤﻭﻴﻠﻪ ﺩﺍﺨﻠﻴﺎﹰ ﻹﻨﺘﺎﺝ ﻤﻨﺘﺞ ﺁﺨﺭ ﻭﻴﺒﺎﻉ ﻟﻸﻁﺭﺍﻑ ﺍﻟﺨﺎﺭﺠﻴﺔ.
ﻭﻟﻤﻌﺭﻓﺔ Bﺍﻟﻁﺭﻴﻘﺔ Bﺍﻟﺘﻲ Bﺘﺴﻌﺭ Bﺒﻬﺎ Bﺍﻟﺘﺤﻭﻴﻼﺕ Bﺒﻴﻥ Bﻭﺤﺩﺍﺕ Bﺍﻟﺸﺭﻜﺔ Bﺭﻜﺯﺕ Bﺍﻟﺩﺭﺍﺴﺔ Bﻋﻠﻰ Bﺍﻟﺘﺤﻭﻴﻼﺕ Bﺒﻴﻥ Bﻭﺤﺩﺓ Bﺍﻟﺴﻜﺭ Bﻭ Bﻭﺤﺩﺓ Bﺍﻟﻌﻠﻑ Bﻭ Bﻭﺤﺩﺓ
ﺍﻟﻤﺯﺭﻋﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻭ ﺍﻟﺠﺩﻭل ( )1ﻴﻭﻀﺢ ﻴﻭﻀﺢ ﻁﺭﻴﻘﺔ ﺤﺴﺎﺏ ﺘﻜﻠﻔﺔ ﺃﻨﻭﺍﻉ ﺍﻟﻌﻠﻑ ﺍﻟﻤﻨﺘﺞ ﻓﻲ ﻭﺤﺩﺓ ﺍﻟﻌﻠﻑ.
ﺠﺩﻭل ﺭﻗﻡ ( )1ﺘﻜﻠﻔﺔ ﺍﻟﻁﻥ ﺍﻟﻤﻨﺘﺞ ﻓﻲ ﻭﺤﺩﺓ ﺍﻟﻌﻠﻑ ﻟﻠﻤﻭﺴﻡ ﺍﻹﻨﺘﺎﺠﻲ 2013 ،2012
ﺍﻟﻔﺭﺍﺥ ﺍﻟﻜﺒﻴﺭ ﺍﻟﻔﺭﺍﺥ ﺍﻟﺼﻐﻴﺭ ﺍﻟﺘﺴﻤﻴﻥ ﺘﺭﻜﻴﺯ ﺍﻟﺤﻠﻴﺏ ﺍﻟﺤﻠﻭﺏ ﺒﻴﺎﻥ
- - 23.41 - 28.73 ﺍﻟﺒﻘﺎﺱ
- - 2.98 3.00 2.98 DI- Chloro phosphate
- - 53.81 53.81 53.81 ﻴﻭﺭﻴﺎ UREA
- 4.16 5.20 5.20 5.20 ﻤﻠﺢ SALT
1,348.84 1,308.69 481.73 461.66 351.26 ﺫﺭﺓ
499.21 610.15 199.68 392.71 359.47 ﺃﻤﺒﺎﺯ
52.65 17.55 93.60 257.40 81.91 ﺭﺩﺓ
- - 96.36 97.19 83.30 ﻤﻭﻻﺹ
72.70 72.70 72.70 72.70 72.70 ﺠﻭﻻﺕ
0.32 0.32 0.32 0.32 0.32 ﺨﻴﻁ
12.33 12.33 12.33 12.33 12.33 ﺍﺴﺒﻴﺭﺍﺕ ﺍﻟﻤﺼﻨﻊ
5.53 5.53 5.53 5.53 5.53 ﺍﺴﺒﻴﺭﺍﺕ ﺍﻟﻜﻬﺭﺒﺎﺀ
3.73 3.73 3.73 3.73 3.73 ﺯﻴﺕ ﻁﺒﺦ
- - 23.23 - 23.23 ﻓﻴﺭﻨﺱ FURNACE
25.36 25.36 25.36 25.36 25.36 ﻤﺭﺘﺒﺎﺕ
0.17 0.17 0.17 0.17 0.17 ﻤﺄﻤﻭﺭﻴﺎﺕ
0.06 0.06 0.06 0.06 0.06 ﺃﺩﻭﺍﺕ ﻤﻜﺘﺒﻴﺔ
41.65 41.65 41.65 41.65 41.65 ﺇﻫﻼﻙ
12.33 12.33 12.33 12.33 12.33 ﺼﻴﺎﻨﺔ
10.78 10.78 10.78 10.78 10.78 ﻤﺼﺭﻭﻓﺎﺕ ﻋﺭﺒﺎﺕ
13.25 13.23 13.25 13.25 13.25 ﻤﺼﺭﻭﻓﺎﺕ ﻜﻬﺭﺒﺎﺀ
2,098.91 2,138.76 1,178.21 1,469.18 1,188.09 ﺍﻟﻤﺠﻤﻭﻉ( Bﺘﻜﻠﻔﺔ ﺍﻹﻨﺘﺎﺝ)
ﺍﻟﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻟﺒﺎﺤﺜﺎﻥ ﻤﻥ ﺒﻴﺎﻨﺎﺕ ﺸﺭﻜﺔ ﺴﻜﺭ ﻜﻨﺎﻨﺔ 2014
ﻤﻥ ﺍﻟﺠﺩﻭل ( ) 1ﺘﺘﻀﺢ ﻤﻜﻭﻨﺎﺕ Bﺃﻨﻭﺍﻉ ﺍﻟﻌﻠﻑ ﺍﻟﻤﺼﻨﻊ ﺒﻭﺤﺩﺓ ﺍﻟﻌﻠﻑ ،ﻭﻴﻅﻬﺭ Bﻤﻥ ﻀﻤﻥ ﺍﻟﻤﻜﻭﻨﺎﺕ Bﺍﻟﺒﻘﺎﺱ ﻭﺍﻟﻤﻭﻻﺹ ﺍﻟﻤﺤﻭﻻﻥ ﻤﻥ ﻭﺤﺩﺓ ﺍﻟﺴﻜﺭ،
ﺤﻴﺙ Bﻴﺩﺨل Bﺍﻟﺒﻘﺎﺱ Bﻀﻤﻥ Bﻤﻜﻭﻨﺎﺕ Bﻋﻠﻑ Bﺃﺒﻘﺎﺭ Bﺍﻟﺤﻠﻭﺏ Bﻭﺃﺒﻘﺎﺭ Bﺍﻟﺘﺴﻤﻴﻥ B،ﺒﻴﻨﻤﺎ Bﻴﺩﺨل Bﺍﻟﻤﻭﻻﺹ Bﻀﻤﻥ Bﻋﻠﻑ Bﺃﺒﻘﺎﺭ Bﺍﻟﺤﻠﻭﺏ Bﻭﺃﺒﻘﺎﺭ Bﺍﻟﺘﺴﻤﻴﻥ Bﻭﺃﺒﻘﺎﺭ
ﺘﺭﻜﻴﺯ ﺍﻟﺤﻠﻴﺏ .ﻭﻴﻌﻨﻲ Bﺫﻟﻙ ﺃﻥ ﻭﺤﺩﺓ ﺍﻟﻌﻠﻑ ﻓﻲ ﺤﺎﺠﺔ ﺇﻟﻰ ﺍﻟﺒﻘﺎﺱ ﻭﺍﻟﻤﻭﻻﺹ ﺍﻟﺫﻴﻥ ﻴﺸﻜﻼﻥ ﺠﺯﺀﺍﹰ ﺃﺴﺎﺴﻴﺎﹰ ﻤﻥ ﺍﻟﻌﻠﻑ ﺍﻟﻤﻨﺘﺞ ﻟﺒﻌﺽ ﺃﻨﻭﺍﻉ ﺍﻟﻌﻠﻑ،
ﻭﻟﻭ ﻟﻡ ﻴﺘﻭﻓﺭ ﺍﻟﺒﻘﺎﺱ ﺍﻟﻤﻭﻻﺹ ﻓﻲ ﻭﺤﺩﺓ ﺍﻟﺴﻜﺭ ﻓﺈﻥ ﺘﺼﻨﻴﻊ ﺍﻟﻌﻠﻑ ﺒﺩﻭﻨﻬﻤﺎ Bﻗﺩ ﻴﺅﺜﺭ Bﻋﻠﻰ ﺘﻜﻠﻔﺔ ﻭﺠﻭﺩﺓ ﺍﻟﻌﻠﻑ ﺍﻟﻤﻨﺘﺞ ،ﺃﻭ ﻗﺩ ﻴﺘﻌﺫﺭ ﺍﻟﺤﺼﻭل ﻋﻠﻴﻬﻤﺎ
ﻤﻥ Bﻤﺼﺩﺭ Bﺁﺨﺭ Bﻭﺇﻥ Bﺘﺤﻘﻕ Bﺫﻟﻙ Bﻓﺴﻭﻑ Bﻴﻜﻭﻥ Bﺒﺘﻜﻠﻔﺔ Bﺃﻋﻠﻰ B.ﻭﻴﻭﻀﺢ Bﺍﻟﺠﺩﻭل Bﺃﻥ Bﺍﻟﺒﻘﺎﺱ Bﻭﺍﻟﻤﻭﻻﺹ Bﻴﺤﻭﻻﻥ Bﺇﻟﻰ Bﻭﺤﺩﺓ Bﺍﻟﻌﻠﻑ Bﺒﺴﻌﺭ Bﻤﻌﻴﻥ B.ﻭﻟﻜﻥ
ﻋﻨﺩ Bﻤﻘﺎﺭﻨﺔ Bﺘﻜﻠﻔﺔ Bﺍﻟﺒﻘﺎﺱ Bﻭﺍﻟﻤﻭﻻﺹ Bﻤﻊ Bﺘﻜﻠﻔﺔ Bﺍﻟﻤﺩﺨﻼﺕ Bﺍﻷﺨﺭﻯ Bﻜﺎﻟﺫﺭﺓ Bﻭﺍﻷﻤﺒﺎﺯ Bﻴﺘﻀﺢ Bﺃﻨﻬﺎ Bﺘﻘل Bﻋﻨﻬﺎ B.ﻭﻫﺫﺍ Bﻴﺩل Bﻋﻠﻰ Bﺃﻨﻬﺎ Bﺘﺤﻭل Bﻤﻥ Bﻭﺤﺩﺓ
ﺍﻟﺴﻜﺭ ﺒﺘﻜﻠﻔﺔ ﻤﻨﺨﻔﻀﺔ .ﻭﺒﻤﺎ ﺃﻥ ﻭﺤﺩﺓ ﺍﻟﻌﻠﻑ ﺘﺤﻘﻕ ﺃﺭﺒﺎﺤﺎﹰ ﻤﻥ ﻤﺒﻴﻌﺎﺘﻬﺎ
ﻤﺎﺘﺤﻘﻘﻪ ﻤﻥ ﺃﺭﺒﺎﺡ ،ﻓﺈﻥ ﻭﺤﺩﺓ ﺍﻟﺴﻜﺭ ﻟﻥ ﺘﺴﺘﻔﻴﺩ ﻋﻨﺩ ﻗﻴﺎﺱ ﺩﺍﺨل ﻭﺨﺎﺭﺝ ﺍﻟﺸﺭﻜﺔ ،ﻓﺈﺫﺍ ﺘﻡ ﻗﻴﺎﺱ ﺃﺩﺍﺌﻬﺎ ﻋﻠﻰ ﺃﺴﺎﺱ
ﺃﺩﺍﺌﻬﺎ ﻤﻥ ﺘﺤﻭﻴﻼﺘﻬﺎ ﻟﻭﺤﺩﺓ ﺍﻟﻌﻠﻑ.
ﻤﻥ ﺍﻟﺘﺤﻠﻴل ﺍﻟﺴﺎﺒﻕ ﻴﺘﻀﺢ ﺃﻥ ﻫﻨﺎﻟﻙ ﺘﺤﻭﻴﻼﺕ ﺒﻴﻥ ﻭﺤﺩﺓ ﺍﻟﺴﻜﺭ ﻭﻭﺤﺩﺓ ﺍﻟﻌﻠﻑ ﻭﺍﻥ ﻫﺫﻩ ﺍﻟﺘﺤﻭﻴﻼﺕ Bﺘﺴﻌﺭ ﺒﺴﻌﺭ ﻤﻌﻴﻥ .ﻭﻫﺫﺍ ﻴﺜﺒﺕ Bﻓﺭﻀﻴﺔ ﺃﻥ
ﻫﻨﺎﻟﻙ ﺘﻁﺒﻴﻕ ﻷﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﻓﻲ ﺒﻌﺽ ﻭﺤﺩﺍﺕ ﺸﺭﻜﺔ ﺴﻜﺭ ﻜﻨﺎﻨﺔ ﻭﻴﻭﻀﺢ ﺍﻟﺠﺩﻭل ( )2ﺴﻌﺭ ﺍﻟﺒﻴﻊ ﻭﺍﻟﻜﻤﻴﺎﺕ ﺍﻟﻤﺒﺎﻋﺔ ﻤﻥ ﺍﻟﻌﻠﻑ ﻓﻲ ﻭﺤﺩﺓ ﺍﻟﻌﻠﻑ
ﺠﺩﻭل ﺭﻗﻡ ( )2ﺴﻌﺭ ﺍﻟﺒﻴﻊ ﻭﺍﻟﻜﻤﻴﺎﺕ Bﺍﻟﻤﺒﺎﻋﺔ ﻤﻥ ﺍﻟﻌﻠﻑ ﻓﻲ ﻤﻭﺴﻡ 2013 ،2012
ﺍﻟﻔﺭﺍﺥ ﺍﻟﻜﺒﻴﺭ ﺍﻟﻔﺭﺍﺥ ﺍﻟﺼﻐﻴﺭ ﺍﻟﺘﺴﻤﻴﻥ ﺘﺭﻜﻴﺯ ﺍﻟﺤﻠﻴﺏ ﺍﻟﺤﻠﻭﺏ ﺒﻴﺎﻥ
3,495 3,405 1,402 1,748 1,414 ﺴﻌﺭﺍﻟﺒﻴﻊ ﻟﻠﻤﺯﺭﻋﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ
3,740 3,644 1,500 1,871 1,513 ﺴﻌﺭ ﺍﻟﺒﻴﻊ ﻟﻠﺴﻭﻕ
1569 743 6171 5000 56334 ﺍﻟﻜﻤﻴﺔ ﺍﻟﻤﺒﺎﻋﺔ ﻓﻲ ﺍﻟﺴﻭﻕ
1764 924 3829 0 3666 ﺍﻟﻜﻤﻴﺔ ﺍﻟﻤﺒﺎﻋﺔ ﻟﻠﻤﺯﺭﻋﺔ
ﺍﻟﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻟﺒﺎﺤﺜﺎﻥ ﻤﻥ ﺒﻴﺎﻨﺎﺕ ﺸﺭﻜﺔ ﺴﻜﺭ ﻜﻨﺎﻨﺔ 2014
ﻴﺘﻀﺢ ﻤﻥ ﺍﻟﺠﺩﻭل ( )2ﺃﻥ ﻫﻨﺎﻟﻙ ﺘﺤﻭﻴﻼﺕ ﻤﻥ ﻭﺤﺩﺓ ﺍﻟﻌﻠﻑ ﺇﻟﻰ ﻭﺤﺩﺓ ﺍﻟﻤﺯﺭﻋﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺒﺎﻹﻀﺎﻓﺔ ﺇﻟﻰ ﺍﻟﻤﺒﻴﻌﺎﺕ ﻓﻲ
ﺍﻟﺴﻭﻕ ﺍﻟﻤﺤﻠﻲ .ﻭﻴﺘﻀﺢ ﻜﺫﻟﻙ ﺃﻥ ﺍﻟﺘﺤﻭﻴﻼﺕ Bﻟﻠﻤﺯﺭﻋﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻟﻬﺎ ﺴﻌﺭ ﻤﺤﺩﺩ ﻜﺎﻟﻤﺒﻴﻌﺎﺕ Bﻓﻲ ﺍﻟﺴﻭﻕ ﺍﻟﻤﺤﻠﻲ ﺇﻻ ﺃﻥ ﺴﻌﺭ ﺍﻟﺒﻴﻊ ﻟﻠﻤﺯﺭﻋﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ
ﻴﻘل Bﻗﻠﻴﻼﹰ ﻤﻥ Bﺴﻌﺭ Bﺍﻟﺒﻴﻊ Bﻓﻲ Bﺍﻟﺴﻭﻕ Bﺍﻟﻤﺤﻠﻲ Bﻭﺫﻟﻙ Bﻟﻤﺎ Bﺘﺤﻘﻘﻪ Bﻭﺤﺩﺓ Bﺍﻟﻌﻠﻑ Bﻤﻥ Bﻭﻓﻭﺭﺍﺕ Bﻓﻲ Bﻤﺼﺎﺭﻴﻑ Bﺍﻟﺒﻴﻊ Bﻭﺍﻟﺘﻭﺯﻴﻊ Bﻭﺍﻟﺘﺭﺤﻴل Bﻭﻫﺫﺍ Bﻴﻤﺜل Bﺴﻌﺭ
ﺒﻴﻌﺎﹰ ﻤﻌﺩﻻﹰ ﻭﻫﻭ Bﺃﺤﺩ Bﺃﻨﻭﺍﻉ Bﺃﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل B.ﻭﻋﻨﺩ Bﻤﻘﺎﺭﻨﺔ Bﺴﻌﺭ Bﺒﻴﻊ Bﺍﻟﻁﻥ Bﻟﻠﻤﺯﺭﻋﺔ Bﺍﻹﻨﺘﺎﺠﻴﺔ Bﻤﻊ Bﺘﻜﻠﻔﺔ Bﺍﻟﻁﻥ Bﺍﻟﻤﻨﺘﺞ Bﻭ Bﺍﻟﻤﻭﻀﺤﺔ Bﺒﺎﻟﺠﺩﻭل)1( B
ﻴﺘﻀﺢ Bﺃﻥ Bﻭﺤﺩﺓ Bﺍﻟﻌﻠﻑ Bﺘﺤﻘﻕ Bﺃﺭﺒﺎﺤﺎﹰ ﻤﻥ Bﻤﺒﻴﻌﺎﺘﻬﺎ Bﻟﻠﻤﺯﺭﻋﺔ Bﺍﻹﻨﺘﺎﺠﻴﺔ B.ﻭﻋﻨﺩ Bﻤﻘﺎﺭﻨﺔ Bﺤﺠﻡ Bﺍﻟﻤﺒﻴﻌﺎﺕ Bﻟﻠﻤﺯﺭﻋﺔ Bﺍﻹﻨﺘﺎﺠﻴﺔ Bﻤﻊ Bﺤﺠﻡ Bﺍﻟﻤﺒﻴﻌﺎﺕ Bﻟﻠﺴﻭﻕ
ﺍﻟﺨﺎﺭﺠﻲ B،ﻴﺘﻀﺢ Bﺃﻥ Bﺤﺠﻡ Bﺍﻟﻤﺒﻴﻌﺎﺕ Bﻟﻠﻤﺯﺭﻋﺔ Bﺍﻹﻨﺘﺎﺠﻴﺔ Bﻴﻤﺜل 6% Bﻤﻥ Bﻤﺒﻴﻌﺎﺕ Bﻋﻠﻑ Bﺍﻟﺤﻠﻭﺏ 38% B،ﻤﻥ Bﻤﺒﻴﻌﺎﺕ Bﻋﻠﻑ Bﺍﻟﺘﺴﻤﻴﻥ 55% B،ﻤﻥ
ﻤﺒﻴﻌﺎﺕ Bﻋﻠﻑ ﺍﻟﻔﺭﺍﺥ ﺍﻟﺼﻐﻴﺭ ﻭ 53%ﻤﻥ ﻤﺒﻴﻌﺎﺕ ﻋﻠﻑ ﺍﻟﻔﺭﺍﺥ ﺍﻟﻜﺒﻴﺭ ﻭﻫﻭ ﻤﺎ ﻴﺩل ﻋﻠﻰ ﺃﻥ ﻫﻨﺎﻟﻙ ﺘﺤﻭﻴﻼﺕ ﺩﺍﺨﻠﻴﺔ ﻤﻘﺩﺭﺓ.
ﻭﺒﻤﺎ Bﺃﻥ Bﻭﺤﺩﺍﺕ Bﺍﻟﺸﺭﻜﺔ Bﻴﻤﻜﻨﻬﺎ Bﺘﺤﻘﻴﻕ Bﺃﺭﺒﺎﺡ Bﻋﻨﺩ Bﺘﺤﺩﻴﺩ Bﺴﻌﺭ Bﻟﺘﺤﻭﻴﻼﺘﻬﺎ Bﺍﻟﺩﺍﺨﻠﻴﺔ B.ﻭﻴﻤﻜﻨﻬﺎ Bﻜﺫﻟﻙ Bﺯﻴﺎﺩﺓ Bﺤﺠﻡ Bﻤﺒﻴﻌﺎﺘﻬﺎ Bﻋﻥ Bﻁﺭﻴﻕ Bﺍﻟﺘﺤﻭﻴﻼﺕ
ﺍﻟﺩﺍﺨﻠﻴﺔ ﻤﻤﺎ Bﻴﻨﻌﻜﺱ Bﻋﻠﻰ ﻤﻌﺩل ﺍﻟﻌﺎﺌﺩ Bﻋﻠﻰ ﺍﻻﺴﺘﺜﻤﺎﺭ Bﻓﻴﻬﺎ .ﻓﻲ ﻫﺫﻩ Bﺍﻟﺤﺎﻟﺔ ﻴﻤﻜﻥ Bﻟﻠﺸﺭﻜﺔ ﺃﻥ ﺘﻌﺘﻤﺩ Bﻋﻠﻰ ﺴﻴﺎﺴﺔ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل Bﻜﻤﺅﺸﺭ Bﻟﻘﻴﺎﺱ Bﺃﺩﺍﺀ
ﻭﺤﺩﺍﺘﻬﺎ .ﻭﻫﺫﺍ ﻴﺜﺒﺕ Bﺃﻥ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﺍﻟﻤﻁﺒﻘﺔ ﻓﻲ ﺒﻌﺽ ﻭﺤﺩﺍﺕ ﺸﺭﻜﺔ ﺴﻜﺭ ﻜﻨﺎﻨﺔ ﻴﻤﻜﻥ ﺃﻥ ﺘﺴﺎﻋﺩ ﻋﻠﻰ ﻗﻴﺎﺱ ﺃﺩﺍﺀ ﻫﺫﻩ ﺍﻟﻭﺤﺩﺍﺕ.
ﺍﻟﻨﺘﺎﺌﺞ:
1.ﺃﻥ Bﺍﻷﻨﻭﺍﻉ Bﺍﻟﻤﺨﺘﻠﻔﺔ Bﻷﺴﻌﺎﺭ Bﺍﻟﺘﺤﻭﻴل Bﻴﻤﻜﻥ Bﺃﻥ Bﺘﺴﺘﺨﺩﻡ Bﻜﺄﺩﺍﺓ Bﻟﻘﻴﺎﺱ Bﺃﺩﺍﺀ Bﺍﻷﻗﺴﺎﻡ Bﻓﻲ Bﺍﻟﺸﺭﻜﺎﺕ Bﺍﻟﺼﻨﺎﻋﻴﺔ B،ﺇﺫﺍ Bﺍﺴﺘﺨﺩﻤﺕ Bﺍﻟﺸﺭﻜﺔ Bﺍﻟﻨﻭﻉ Bﺍﻟﺫﻱ
ﻴﻨﺎﺴﺒﻬﺎ.
2.ﻫﻨﺎﻟﻙ ﺘﺤﻭﻴﻼﺕ ﻤﻘﺩﺭﺓ ﺒﻴﻥ ﻭﺤﺩﺍﺕ ﺸﺭﻜﺔ ﺴﻜﺭ ﻜﻨﺎﻨﺔ.
3.ﺃﻥ ﻫﻨﺎﻟﻙ ﺘﺴﻌﻴﺭ ﻟﻠﺘﺤﻭﻴﻼﺕ B،ﺨﺎﺼﺔ ﺍﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﺘﻲ ﺃﻀﻴﻔﺕ ﻟﻬﺎ ﺒﻌﺽ ﺍﻹﻀﺎﻓﺎﺕ ﻭ ﺃﺠﺭﻴﺕ ﻋﻠﻴﻬﺎ ﺒﻌﺽ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻹﻀﺎﻓﻴﺔ ﺤﺘﻲ ﺘﺼﺒﺢ ﻤﻨﺘﺠﺎﹰ
ﻤﻜﺘﻤﻼﹰ ﻜﺎﻟﻌﻠﻑ.
4.ﺃﻥ ﺍﻟﺒﻘﺎﺱ ﻭﺍﻟﻤﻭﻻﺹ ﻴﻌﺎﻤﻼﻥ ﻜﻤﺨﻠﻔﺎﺕ ﺘﺼﻨﻴﻊ ﻭﺃﻥ ﺃﻱ ﻋﺎﺌﺩ ﻤﻨﻬﻤﺎ ﻴﻌﺘﺒﺭ ﺭﺒﺤﺎﹰ .ﻟﺫﻟﻙ ﻴﺴﻌﺭﺍﻥ ﺒﺴﻌﺭ ﻤﻨﺨﻔﺽ ﻋﻨﺩ ﺘﺤﻭﻴﻠﻬﻤﺎ Bﻤﻥ ﻭﺤﺩﺓ ﺍﻟﺴﻜﺭ
ﻟﻠﻭﺤﺩﺍﺕ ﺍﻷﺨﺭﻯ.
5.ﺃﻥ ﻓﻜﺭﺓ ﻗﻴﺎﻡ ﺍﻟﻭﺤﺩﺍﺕ ﺍﻷﺨﺭﻯ ﻫﻭ ﻟﻠﺘﺨﻠﺹ ﻤﻥ ﻤﺨﻠﻔﺎﺕ ﻭﺤﺩﺓ ﺍﻟﺴﻜﺭ ﻟﻼﺴﺘﻔﺎﺩﺓ ﻤﻨﻬﺎ ﻓﻲ ﺼﻨﺎﻋﺎﺕ ﺃﺨﺭﻯ ﺘﺩﺭ ﺃﺭﺒﺎﺡ ﺇﻀﺎﻓﻴﺔ ﻟﻠﺸﺭﻜﺔ.
6.ﺃﻥ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﺒﺎﻟﺸﺭﻜﺔ ﺇﺫﺍ ﺍﺴﺘﺨﺩﻤﺕ ﻟﻘﻴﺎﺱ ﺃﺩﺍﺀ ﻭﺤﺩﺍﺕ ﺍﻟﺸﺭﻜﺔ ﻗﺩ ﺘﺅﺩﻱ ﺇﻟﻰ ﻋﺩﻡ ﺍﻟﻌﺩﺍﻟﺔ ﻓﻲ ﺘﻘﻴﻴﻡ Bﺍﻷﺩﺍﺀ ﻷﻥ ﻭﺤﺩﺓ ﺍﻟﺴﻜﺭ ﻟﻥ ﺘﺴﺘﻔﻴﺩ Bﻤﻥ
ﺘﺤﻭﻴﻼﺘﻬﺎ Bﻟﻠﻭﺤﺩﺍﺕ Bﺍﻷﺨﺭﻯ Bﻟﺴﻌﺭﻫﺎ Bﺍﻟﻤﻨﺨﻔﺽ B،ﺒﻴﻨﻤﺎ Bﺘﺴﺘﻔﻴﺩ Bﺒﻌﺽ Bﺍﻟﻭﺤﺩﺍﺕ Bﻤﻥ Bﺍﻟﺴﻌﺭ Bﺍﻟﻤﻨﺨﻔﺽ Bﻟﻠﻤﺩﺨﻼﺕ Bﻜﻤﺎ Bﻓﻲ Bﻭﺤﺩﺓ Bﺍﻹﺜﺎﻨﻭل Bﺍﻟﺘﻲ
ﺘﻌﺘﻤﺩ ﻋﻠﻰ ﺍﻟﻤﻭﻻﺹ ﻜﻤﺩﺨل ﺃﺴﺎﺴﻲ.
ﺍﻟﺘﻭﺼﻴﺎﺕ:
1.ﺃﻥ ﺘﺘﺒﻨﻰ ﺍﻟﺸﺭﻜﺎﺕ ﺍﻟﺴﻭﺩﺍﻨﻴﺔ ﺴﻴﺎﺴﺔ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﺍﻟﻤﻨﺎﺴﺒﺔ ﻭﻓﻘﺎﹰ ﻟﻁﺒﻴﻌﺔ ﻨﺸﺎﻁﻬﺎ ﻭﻁﺒﻴﻌﺔ ﻤﻨﺘﺠﺎﺘﻬﺎ.
2.ﺃﻥ ﺘﻬﺘﻡ ﺍﻟﺸﺭﻜﺔ ﺃﻜﺜﺭ ﺒﺎﻟﺒﻘﺎﺱ ﻭﺍﻟﻤﻭﻻﺹ ﻭﺫﻟﻙ ﺒﺎﻋﺘﺒﺎﺭﻫﻤﺎ ﻤﻨﺘﺠﻴﻥ ﻭﺴﻴﻁﻴﻥ ﻴﺩﺨﻼﻥ ﻓﻲ ﺼﻨﺎﻋﺎﺕ ﻤﻬﻤﺔ ﻜﺎﻹﺜﺎﻨﻭل ﻭﺍﻟﻌﻠﻑ.
3.ﺃﻥ ﺘﻬﺘﻡ ﺍﻟﺸﺭﻜﺔ ﺒﺎﻟﻭﺤﺩﺍﺕ ﺍﻷﺨﺭﻯ ﻏﻴﺭ ﻭﺤﺩﺓ ﺍﻟﺴﻜﺭ ﺒﺄﻥ ﺘﻌﻁﻰ ﻫﺫﻩ ﺍﻟﻭﺤﺩﺍﺕ ﻗﺩﺭﺍﹰ ﻤﻥ ﺍﻟﺤﺭﻴﺔ ﻓﻲ ﺍﺨﺘﻴﺎﺭ ﺍﺴﺘﺜﻤﺎﺭﺍﺘﻬﺎ Bﻭﻤﺩﺨﻼﺘﻬﺎ ﻤﻥ
ﺨﺎﺭﺝ ﺍﻟﺸﺭﻜﺔ.
4.ﺃﻥ ﺘﻌﻁﻰ ﺍﻟﻭﺤﺩﺍﺕ ﺍﻟﺤﺭﻴﺔ ﻓﻲ ﺍﻟﺘﻔﺎﻭﺽ ﻟﺘﺤﺩﻴﺩ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴﻼﺕ Bﻓﻴﻤﺎ ﺒﻴﻨﻬﺎ.
5.ﺃﻥ ﺘﺴﺘﺨﺩﻡ ﺍﻟﺸﺭﻜﺔ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﻟﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻓﻲ ﻭﺤﺩﺍﺘﻬﺎ ﺍﻟﻤﺨﺘﻠﻔﺔ.
6.ﺃﻥ ﺘﺤﺎﻭل ﺍﻟﺸﺭﻜﺔ ﺘﻁﺒﻴﻕ ﺃﺴﻌﺎﺭ ﺍﻟﺘﺤﻭﻴل ﻋﻠﻰ ﻤﻨﺘﺠﻬﺎ Bﺍﻟﺭﺌﻴﺴﻲ ﺍﻟﺴﻜﺭ ﻋﺒﺭ ﻤﺭﺍﺤﻠﻪ ﺍﻹﻨﺘﺎﺠﻴﺔ ،ﻭﺃﻥ ﺘﺩﺭﺱ ﺍﻟﺸﺭﻜﺔ ﺇﻤﻜﺎﻨﻴﺔ ﺃﻥ ﺘﻜﻭﻥ
ﻤﺯﺭﻋﺔ ﺇﻨﺘﺎﺝ ﺍﻟﺴﻜﺭ ﻭﺤﺩﺓ ﻗﺎﺌﻤﺔ ﺒﺫﺍﺘﻬﺎ ﺘﻘﻭﻡ ﺒﺘﺴﻌﻴﺭ Bﺘﺤﻭﻴﻼﺘﻬﺎ ﻟﻤﺼﻨﻊ ﺍﻟﺴﻜﺭ.
ﺍﻟﻤﺭﺍﺠﻊ:
Ljilja Antić, Vesna Jablanović, (2000) «Criteria for Evaluating Transfer Pricing .1
Methods» Economics and Organization, Vol. 1, No 8, pp 62, 70 2. Jamal A. Et al,
(2008) «Transfer Pricing in Jordanian Manufacturing Companies», Journal
of Applied Science, Vol.11¸ No.2, pp 313, 328. 3 . Lane K.
Anderson, Donald K. Clancy, (1999) Cost Accounting
( Irwin: Boston ), p 719
Limina Guan. Et al, (2009) Cost Management, Sixth Edition,( Cengage .4
.Learning: New Zealand), P 349
5.ﺃﺴﺎﻤﺔ ﺍﻟﺤﺎﺭﺙ )2004( ،ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻹﺩﺍﺭﻴﺔ ،ﺍﻟﻁﺒﻌﺔ ﺍﻷﻭﻟﻰ( ،ﺩﺍﺭ ﺍﻟﺤﺎﻤﺩ ﻟﻠﻨﺸﺭ ﻭﺍﻟﺘﻭﺯﻴﻊ :ﻋﻤﺎﻥ) ،ﺹ 408.
6.ﺠﻭﺩﺓ ﻋﺒﺩ ﺍﻟﺭﺀﻭﻑ ﺯﻏﻠﻭل( )1997( ،ﺘﺴﻌﻴﺭ Bﺍﻟﺘﺤﻭﻴﻼﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻓﻲ ﺍﻟﺘﻨﻅﻴﻤﺎﺕ Bﺍﻟﺩﺭﺠﻴﺔ :ﻨﻤﻭﺫﺝ ﻤﻘﺘﺭﺡ ﻟﺘﺤﻘﻴﻕ ﺍﻟﺘﻭﺍﻓﻕ ﺒﻴﻥ ﺍﻻﺴﺘﻘﻼل
ﺍﻟﺫﺍﺘﻲ ﺍﻟﻤﺤﺩﻭﺩ ﻟﻭﺤﺩﺍﺕ ﺍﻷﺩﺍﺀ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﺍﻟﺼﺎﻟﺢ ﺍﻟﻌﺎﻡ ﻟﻠﺘﻨﻅﻴﻡ) ،ﺍﻟﻤﺠﻠﺔ ﺍﻟﻌﻠﻤﻴﺔ ﻟﻠﺘﺠﺎﺭﺓ ﻭﺍﻟﺘﻤﻭﻴل ،ﺍﻟﻌﺩﺩ ﺍﻷﻭل .ﺹ 6.
7.ﻤﺤﻤﺩ ﺘﻴﺴﻴﺭ ﻋﺒﺩ ﺍﻟﺤﻜﻴﻡ ﺍﻟﺭﺠﺒﻲ )2007( ،ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻹﺩﺍﺭﻴﺔ ﺍﻟﻁﺒﻌﺔ ﺍﻟﺭﺍﺒﻌﺔ (ﺩﺍﺭ ﻭﺍﺌل ﻟﻠﻨﺸﺭ :ﻋﻤﺎﻥ) ،ﺹ Arnold .8 304.
,Schneider, Harold M. Sollenberger, (2008) Managerial Accounting, First Edition
.P, ( 499 ) Dame, Thomson Learning: Ohio
Sons: New York ), James Jiambalva, ( 2001) Managerial Accounting,( John Wiley .9
P
.380
.Lane K. Anderson, Donald K. Clancy, (1999), Cost Accounting ( Irwin: Boston ), p 719 .10
11.ﻟﻴﺴﺘﺭﺍﻱ ﻫﻴﺘﺠﺭ ،ﺴﻴﺒﺭﺝ Bﻤﺎﺘﻭﻟﺘﺵ)1408 ،ﻫـ ،1988( ،ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻹﺩﺍﺭﻴﺔ ،ﺘﺭﺠﻤﺔ ﺃﺤﻤﺩ ﺤﺠﺎﺝ ( ،ﺩﺍﺭ
ﺍﻟﻤﺭﻴﺦ ﻟﻠﻨﺸﺭ :ﺍﻟﺭﻴﺎﺽ) ،ﺹ 474
8 Journal of Economic Sciences 2015 )1(16
ISSN (Print) 1858 -6740 e-ISSN (Online): 1858-6759
Vol. 16 (1)2015 ﺔﻴﺩﺎﺼﺘﻗﻻﺍ ﻡﻭﻠﻌﻟﺍ ﺔﻠﺠﻤ ﻲﻤﻠﻌﻟﺍ ﺙﺤﺒﻟﺍ ﺓﺩﺎﻤﻋ
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