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Introduction To Cost and Management Accounting
Introduction To Cost and Management Accounting
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Chapter 1 : Introduction to cost and Management Accounting
-: Financial accounting
-: Management accounting
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تنقسم انواع المحاسبه كما ذكرت
انواع اولهم3 دكتور دنيا الى
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-2
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من اجل تحقيق اهداف المنظمه
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Chapter 1 : Introduction to cost and Management Accounting
حيث تقيس وتحلل وتكتب تقارير ولكن من خالل معلومات ماليه او غير ماليه وهدفها مساعدة المديرين على اتخاذ قراراتهم
-: Cost accounting
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-1 2- Supports both types of
accounting above by
providing information
about resources used
and consume by the
organization.
يستخدمها المديرين لتطوير وتوصيل
وتطبيق خططهم المستقبليه
Financial data
External data
Actual data
Aggregated Information
3 Page
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Chapter 1 : Introduction to cost and Management Accounting
النوع الثالث واالهم هى نطاق دراستنا هذا العام وهى محاسبة التكاليف
Management accounting
Internal users
In details
Make decisions about
financing or investing in
the company
Daily reports
Annua
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Chapter 1 : Introduction to cost and Management Accounting
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Chapter 1 : Introduction to cost and Management Accounting
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-: Cost management
it describes the
approaches and
activities of managers
in short – run and long –
run planning and control
decisions.
-: Note that
These decision increase
value of customers and
lower costs of products
and services.
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Chapter 1 : Introduction to cost and Management Accounting
ادارة التكلفه وهى كيفية االداره من خالل نظريات وانشطه على المدى القصير والطويل وقرارات رقابيه
6 Page
اداره التكلفه جزء اساسى من خطط الشركه المستقبليه
الهدف الرئيسى من تلك القرارات هو زيادة قيمه العميل وخفض قيمة التكلفه للسلع والخدمات
-: Note that
Strategic cost
management focus
specially on the cost
dimension within overall
strategy .
-: Strategy examples
Products or services at low prices (China), unique products or services at
higher prices (Japan).
على خطة االسعار المخفضه فحين ان اليابان تعتمد على المنتجات الفريده والمميزه فىCمثال عن الخطط الكبرى للدول فالصين تعتمد
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خططها
;من اهم مهام المديرين هى قرار
االختيار; ما بين استراتيجيتين
الرياده فى اقل تكلفه-1
الميزه التنافسيه للمنتج-2
such as
the company’s )1(
cost, productivity or
efficiency advantage
relative to competitors
or
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Chapter 1 : Introduction to cost and Management Accounting
the premium prices a company can charge over its cost for distinctive )2(
.product or service features
Key Success
-: Key themes in management decision making
Factors-
Sustainability
امثله
1) Cost and efficiency :-
Organizations are under
continuous pressure to
reduce costs and
increase efficiency.
2) Quality :-
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Chapter 1 : Introduction to cost and Management Accounting
3) Time :-
Organization are under pressure to complete activities faster and to meet
promised delivery dates more reliably.
4) Innovation :-
There is now heightened recognition that a continuing flow of innovative
products or services is a pre requisite to the ongoing success of most
organizations.
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عوامل نجاح اى منظمه تتكون من ضغط مستمره من اجل خفض التكلفه وزياده الكفاءه
Value chain :-
تواريخ التوصيل
It is a sequence of
business function in
which usefulness
منظم
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Chapter 1 : Introduction to cost and Management Accounting
.is added to the products or services of the company )value to the customer(
3) Production :-
It is the acquisition , coordination , and assembly of resources to produce a
product or deliver a service.
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functions.
سلسلة القيمه تمثل مجموعه من الوحدات الوظيفيه والتى لكل منها قيمه للعميل والمنتج
تساعد المحاسبه االداريه المديرين
على ادارة والتحكم فى تلك الوحدات
الوظيفيه
5) Distribution :-
It is the delivery of products or services to the customers.
6) Customer service :-
It is the after – sale support activities provided to customers.
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Management Accounting