II

P.o.s.d.c.o.r.b.s
 














‫ب‬
‫ج‬
‫د‬
2
3
4
 






5
 )1
)2
)3
)4
)5

(Taylor)

6
7
50

8
9
 ‫التخطيط‬

‫الرقابة‬

‫اتخاذ القرار‬

‫‪10‬‬
 .1
.2
.3
.4

11
12
13
14
15
16
17
18
19
20
 (SPSS

Bayesian Technique

(Discriminant Analysis)

21
(Multiple Regression Analysis)

22
(Brain Storming)

23
 Two Heads better than one     

(Nominal Group)

24
(Delphi)

25
(Group Decision Support System G.D.S.S )

26
27
Delphi

28
29
30
31
32
 Managerial Accounting

Quantitative Information

Non- Quantitative Information

(Stastical Package For Social Sciences (SPSS))

Linear programming Model

33
 Bayesian Technique

Determinant Analysis

Multiple Regression Analysis

34
 Frederik. S. Hillier and Gerald. J. Lieberman operation Research.
(New York: Stanford University . 1993).

35
36
38
39
 








40
41
42
43
44
 R&D

45
 

46
 (Direct Materials)

(Direct Labour)

(Indirect Materials)

47
 (Indirect Materials)

(Indirect Overhead costs)

(Fixed Costs)

(Variable Cost)

48
49
50
 

51
52
53
54
55
 

 

 

 
 
 
 
 

 
 

56
 Planning

Controlling

Budgets

Direct Costs

57
Indirect Costs

Fixed Costs

Variable Costs

58
59
60
62
63
 








64
65
66
Break Even Point

‫ ك‬1  ‫ ك‬2  ‫ ك‬. 

‫ ك‬‫ ك‬2
100  1
‫ك‬1
‫ ك‬‫ ك‬2
100  1
‫ك‬1
‫ر‬
100 
‫ث‬

‫ك‬2
‫ك‬2
1
‫ك‬1
45000 ‫ر‬
75%  %  100 
60,000 ‫ث‬
67
 ‫‪ 2‬ك‪1 ‬ك‬
‫‪100 ‬‬
‫‪1‬ك‬

‫ر‬
‫‪%‬‬
‫ث‬

‫‪68‬‬
 ‫ك‬2
1
‫ك‬1
‫ك‬2
1  %25
‫ك‬1
100, 000 ‫ ك‬2
  1.25
‫ك‬1 ‫ك‬1
100, 000
 1.25
‫ك‬1
‫ ك‬11.25  100,000
100, 000
‫ك‬1 
1.25
‫ ك‬1  80,000 80, 000
‫ك‬2
‫ك‬2
1
‫ك‬1
45000 ‫ر‬
%75  %  100 
60,000 ‫ث‬
‫ك‬2
1  %75 
80,000
‫ك‬2
1  1,75
80,000

69
 140,000  80,000 1.75  ‫ ك‬2

10,000 10,000 ‫ث‬

2000    ‫ك‬
5 5  10 ‫ ع‬ ‫ب‬
‫ك‬1 ‫ ك‬2  ‫ ك‬0
2000  ‫ ك‬2  10,000
‫ ك‬2  12,000
‫ ك‬‫ ك‬2
2000  ‫ ك‬2  10,000

‫ ك‬2  12,000
8, 000 ‫ر‬
%80  100  % 
10, 000 ‫ث‬

70
71
 ,

, , ,
( , , , , , ,
, , , , ,
, , , , , ,
, , , , , ,

72
73
 500  ‫ ك‬1

74
 25,000  2 ‫ك‬

2 ‫ ك‬ 25000  5000

30,000  2‫ك‬ 

75
 ‫ ك‬‫ ك‬2
6000  ‫ ك‬2  300
‫ ك‬2  6000  300
3,600  2‫ك‬ 

76
 30, 000
5

30, 000 30, 000

, 
5 5  10

77
 ,

{ }

, , , ,

78
 ,

, , , ,

, ,

79
 ,
,

80
 ,

, , ,

,
, , ,

, , , ,

81
82
 ‫‪1‬ك‬

‫‪1‬ك‬

‫‪83‬‬
 ‫ث‬
‫‪1‬ك ‪‬‬
‫ب‪ ‬غ‬
‫‪ 2‬ك‪1 ‬ك‬ ‫‪1‬ك ‪‬‬

‫‪84‬‬
 ‫ ك‬1  9,000  6,000
3, 000  ‫ ك‬1
‫ ت‬.‫ث‬ ‫ ت‬.‫ث‬ ‫ ث‬.‫ت‬
  3000   ‫ك‬1
3 36 36


{9}

85
 ,

86
 .
.
21
,
, , ,
,

,
0.3

87
,
 ,

,
,
,
,
25, 000
88

,
 ,

89
90
 {10}




91
 {10}

92 
 {10}

93
94
95
 {11}

96
 {12}

97
 

98
0.3

99
 {13}

100
 50 

800

0.60

101
0.60

60 

102
103
104
 

105
 12, 000
 60, 000  %40  1  60, 000
12, 000
%60 
4  6  10 
100 12, 000
 60, 000
20, 000  60, 000 60

4 4
80, 000
20, 000 
4

 21 35,000  360,000  30

106
 

107
 

108
 

109
 ‫ك‬ -‫ك‬
100  1 2
‫ك‬ 1

500  750
100 
500

250
100 
250

110
 Break Even Point

Margin of Safety

111
1. Adolph Matz . Milton f. usry. Cost Accounting planning
and control .Cincinnat. New york: South Western
Publishing Co 1996.

2. Davidson and weil. Hand Book of cost Accounting (New

York: Mc Graw- Hill book Company . 1997).

3. W.M. Harber. Cost Accounting (London: Macdonald and

Evans Ltd . 1994).
112
4. Walter w. Bigg, F.C.A. Cost Accounting ( London :
Macdonald and Evans Limited 1992).

113
114
115
116
 






117
The Budgeting Concept

Budget Entity

118
119
Master Budget
Profit Plan

120
The Master Budget

121
122
123
124
Operating Budget

125
 .
.
.

,
,
,
,
,

126
 ,
,
,
,
423,480

,
,

,
,
,
423, 480

, ,

, ,
, ,

127
 ,
,
,
,
,
,
,

,
,
,
208,000

,
,
,
,
,
,
,
,
,

128
 , , , ,

, , , ,
, , , ,

, , , ,
,
,

129
 ,

, . ,
, ,
,

130
 , ,
,
, ,

, ,

, ,
, ,
, ,
, ,
, ,
. .
, ,

131
 , ,

, , , . ,
, , , . ,

, , ,
, , ,
, ,

,
,
,

132
 ,
,
,
,
,
,
,

1 . ,
6000
1 . , ,
1000

2 
1100 86.73 ,
2 
50 116.23 , ,
133
 ,

. . .
. . .
. . 41
,

. .

,
,
,

134
 ,

,
,
,
,
,
,
,
,
,
,
,

,
,
,
,
, ,
,
,

135
 ,

, , , ,

, , , , ,
, , , ,

, , , , ,
, , , , ,
, , , , ,
, ,
, ,
, , , , ,

, , , , ,

, , , , ,
, , ,

, - ,
,
2  1
, ,
‫ ج‬
, ,

136
 , , ,
, , ,
,

,
,
,
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,
,
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554,805

,
,
,

0,
,
544,805

137
 , , , ,

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, ,
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, , , ,

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138
S R
,
,
0,

S R

S R
,
,
,
R
S

139
 ,
,

140
141
 




142
 

143
144
Capital Budgeting

145
146
 .

147
P.V

148
149
150
151
 (IRR) (NPV)

= P1

152
153
154
155
 I.R.R

156
 Initial Investment Cost
Net Annual Cash Flow
Economic Life of the Project
Residual Value of
the Project
Discount Factor

Initial Investment cost

XXXXX
XXXXX
XXXX
XXX

157
 XXX
XXX
XXXXXX

XXX
XXX
XXX
XXX

Net Annual Cash Flow

XXX
XXX
XXX
XX
XXX
XX
XXX

Economic Life of the Project

Residual Value of the Project

158
 Discount Factor

Pay Back Period

Net Present Value
Internal Rate of Return

Pay Back Period

159
 Net Present Value

Rn R3 R2 R1
.....    .N.P.V
1  r  1  r  1  r  1  r 
n 3 2 1

N.P.V
R1 Rn
C
r
n
Internal Rate of Return

r
R1 R2 Rn
c   .......
1  r 1
1  r  2
1  r n
r

C
160
 R1,R2,…Rn
n
r
r
r

161
162
 .
.
.
.

.
.
.
.
.
.

163
, ,
, ,
, ,
, ,
,
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164
 ,

20

165
166
 




167
168
R

169
170
171
172
173
174
 ½
½
½
½
½

175
176
177
178
 


179
180
 
Rn R2 R1
 .......    C
1  r  1  r  1  r 
n 2 1

r
500 600 700 600 400
     2000
1  0.1
5
1  0.1
4
1  0.1
3
1  0.1
2
1  0.1
500 600 700 600 400
    
1.1
5
1.1
4
1.1
3
1.1
2
1.1
500 600 700 600 400
    
1.16 1.46 1.33 1.21 1.1
310.56  410.96  526.32  495.87  363.64  2107.35

500 600 700 600 400

     2000
1.11
5
1.11
4
1.11
3
1.11
2
1.11
500 600 700 600 400
    
1.69 1.52 1.37 1.23 1.11
295.9  394.7  510.9  487.8  360.4  2049.7
181
 500 600 700 600 400
     2000
1.12
5
1.12 
4
1.12 
3
1.12 
2
1.12
500 600 700 600 400
    
1.762 1.574 1.405 1.254 1.12
288.77  381.19  498.22  478.47  357.14  1998.79  1999

Budget

Operating Budget

Capital Budgeting

Capital

182
 Expenditures

Initial Investment Cost

Net Annual Cash Flow

Economic Life of the Project

Residual Value of The project

Discount Factor
Cost of Finance
Pay Back Period Method

Net present Value

183
Internal Rate of Return

184
185
186
 





187
Definition of the Problem

188
 Data
Information

Relevance
Time liness
Reliability

189
190
(Using Costs for planning)

Differentiate
Sunk Costs Costs
Opportunity Costs

Opportunity Cost

Imputed Cost

,
,

191
 , ,

,
,
,
,
, , ,

(Sunk Cost)

192
 , ,
,
,
,
,
,

, ,
½
, , ,

, ,

193
 ,
,
, ,

, ,
, ,
, ,

, ,
, ,
, ,

, ,

Differential Cost

194
 Differential Costs

(Differential Cost)

Future planning

195
 ,
,
,
,
,
,

,
,
,
,

,
196
197
198
199
Using Costs for Decision Making

Special Orders Decision for Acceptance or rejections

200
201
202
203
204
Make or Buy Decision

J.I.T

Self Reliance

205
 7

206
207
208
Decision to shut down Facilities

209
210
211
212
213
214
A3

A3 A1

A1

A3

215
216
217
218
 A1

A1

A3

219
 Data

Information

Accounting Information

Relevance

Reliability

220
Opportunity Cost

Sunk Cost

Differential Costs

221
222
224
225
 






226
Predetermined

.1

227
228
229
230
231
232
233
.

234
235
236
237
Favorable

238
239
200
193.2 =
*

240
241
242
 :)4(

243
244
 *

245
246
247
248
 2,000  5  6,800  12  600

1, 440  3.6  6, 400  10  600

1,360  6,800   4.8  5

249
2,560  6, 400   4  3.6 

250
(Standard Costs)

Variances

251
252
1. Charles T. Horngren. Cost Accounting a Managerial
Emphasis (London: Prentice Hall International
Editors.1977).

253
254
 




255
Transfer Prices

Outputs

Transfer Price

256
Market Price

257
Modified Market Price

258
 Actual Cost
Historical Cost

Absorption Cost

(Indirect Direct
Fixed Variable

Efficiency
Inefficiency
259
 Standard Cost

Effective

All Costs Including Inefficiency

To operate efficiency

Modified Cost

Cost Plus

Percentage Fixed Amount

260
 Partial Cost

Prime Cost Marginal Cost

Variable Cost
Full Cost
Zero Cost

261
 Low Attractive Rate

Negotiated price

Bargaining
Price

Target Profit

262
 ,
, ,
, ,

,
,
, 
, , 

,
,
, 
, ,

263
 ,
,
, 
,
,
, , ,
, ,
,

264
265
266
267
268
269
 i

270
 ii

271
 

272
 

273
 Transfer Prices

(Market price)

Modified Market price

(Actual Cost)
Historical Cost

(Modified cost)

274
(Negotiated price)

(Target Profit)

275
276
278
279
 








280
 Iring Fisher

281
282
 Flamholz Leve Schwartz


t
T  
1  r 
T t
t t

T VT

= t
r
T
t

I 2 n
V     
1  r  1  r 2 1  r 
n

283
 .1

.2

.3

.4

284
 .1
.2
.3

.4
.5

.2

Asset) ‫ أو‬،)Expense

Historical cost

285
 )1
)2

286
 Interview

Learning Cost

Differential

Formal Training Cost

287
On – the - Job Training Cost

Trainer

288
 2

289
Replacement Cost of Human Resource

.1

Separation Cost

290
 Cost of Vacant Position

291
 ‫تكلفة الحصول‬

‫تكلفة مباشرة‬

‫تكلفة غير‬
‫مباشرة‬

‫‪292‬‬
293
294
295
(Expected Conditional Value)

Original Cost

Replacement Cost

Selection Cost

Interviews

Learning Cost

296
1. John Douglas, The strategic Managing of Human Resources
(new York: John Wiley &Sons. 1985).

297