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Introduction To Cost and Management Accounting: C H A P T e R 1
Introduction To Cost and Management Accounting: C H A P T e R 1
Mr Kareem Abozeed •
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Chapter 1 : Introduction to cost and Management Accounting Cost Accounting
2- Managers use management accounting information to develop, communicate, يستخدمها المديرين لتطوير وتوصيل
وتطبيق خططهم المستقبليه
and implement strategy.
3- They also use management accounting information to coordinate product ولتنسيق تصميم شكل المنتج وانتاجه
وقرارات التسوبق الخاصه به وتقييم اداؤه
design, production, and marketing decisions and to evaluate performance.
4- Management accounting information and reports do not have to follow set ليس من الضروره فيها اتباع القواعد
والمبادىء كالنوع السابق
principles or rules (GAAP)
Note that : ( it uses both financial and nonfinancial data). تعتمد على بيانات ماليه او غير ماليه
1- It is a resource sacrificed or foregone to achieve a specific objectives وتعريف التكلفه هى مورد مضحى به او
متخلى عنه من اجل تحقيق هدف
2- Supports both types of accounting above by providing information about
تدعم النوعين المذكورين سلفا من خالل
resources used and consume by the organization. استهالك الموارد من خالل المنظمات
Mr Kareem Abozeed •
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Chapter 1 : Introduction to cost and Management Accounting Cost Accounting
3- measures, analyzes, and reports financial and nonfinancial information relating تقيس وتحلل وتكتب تقارير عن المعلومات
الماليه او غير الماليه الخاصه بحساب تكلفة
to the costs of acquiring or using resources in an organization. الحصول على الموارد واستخدامها
Actual data (Actual , current , future )data مقارنه عامه عن الفروق ما بين نوعين
المحاسبه
Aggregated Information In details
Mr Kareem Abozeed •
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Chapter 1 : Introduction to cost and Management Accounting Cost Accounting
Mr Kareem Abozeed •
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Chapter 1 : Introduction to cost and Management Accounting Cost Accounting
Cost management :-
ادارة التكلفه وهى كيفية االداره من خالل
it describes the approaches and activities of managers in short – run and long –
نظريات وانشطه على المدى القصير
run planning and control decisions. والطويل وقرارات رقابيه
Cost management is integral part of a company’s strategy اداره التكلفه جزء اساسى من خطط الشركه
المستقبليه
Note that :-
These decision increase value of customers and lower costs of products and الهدف الرئيسى من تلك القرارات هو زيادة
قيمه العميل وخفض قيمة التكلفه للسلع
services. والخدمات
Mr Kareem Abozeed •
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Chapter 1 : Introduction to cost and Management Accounting Cost Accounting
Note that :-
Strategic cost management focus specially on the cost dimension within overall تركيز تلك الخطط بشكل اساسى على
التكلفه
strategy .
There are two broad strategies: cost leadership and product differentiation
مثال عن الخطط الكبرى للدول فالصين
Strategy examples :- تعتمد على خطة االسعار المخفضه فحين
Products or services at low prices (China), unique products or services at ان اليابان تعتمد على المنتجات الفريده
والمميزه فى خططها
higher prices (Japan).
Deciding between the two broad strategies of cost leadership or من اهم مهام المديرين هى قرار
االختيار ما بين استراتيجيتين
product differentiation is a critical part of what managers do.
الرياده فى اقل تكلفه-1
الميزه التنافسيه للمنتج-2
Management accountants work closely with managers in various
departments to formulate strategies by providing information about the يظل المحاسب االدارى يبحث دائما عن
source of competitive advantage, مصدر الميزه التنافسيه مع المدير ليبنى
عليها االستراتيجيه
Mr Kareem Abozeed •
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Chapter 1 : Introduction to cost and Management Accounting Cost Accounting
such as
(1) the company’s cost, productivity or efficiency advantage relative to
competitors or امثله
(2) the premium prices a company can charge over its cost for distinctive
product or service features.
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Chapter 1 : Introduction to cost and Management Accounting Cost Accounting
2) Quality :-
يتوقع العميل دائما جوده عاليه
Customers are expecting higher levels of quality.
3) Time :-
Organization are under pressure to complete activities faster and to meet تقع المنظمات دائما تحت ضغط من
اجل انهاء انشطتها اسرع حتى تلبى
promised delivery dates more reliably.
تواريخ التوصيل
4) Innovation :-
There is now heightened recognition that a continuing flow of innovative هناك اتجاه حالى واعتقاد بان التطور
products or services is a pre requisite to the ongoing success of most المستمر واالبداع فى المنتجات
والخدمات هو شرط اساسى لنجاح اى
organizations.
منظم
Mr Kareem Abozeed •
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Chapter 1 : Introduction to cost and Management Accounting Cost Accounting
Value chain :-
سلسلة القيمه تمثل مجموعه من
It is a sequence of business function in which usefulness الوحدات الوظيفيه والتى لكل منها
(value to the customer) is added to the products or services of the company. قيمه للعميل والمنتج
Management accounting helps managers to administer each of these business تساعد المحاسبه االداريه المديرين
على ادارة والتحكم فى تلك الوحدات
functions.
الوظيفيه
Functions of value chain are :-
Mr Kareem Abozeed •
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Chapter 1 : Introduction to cost and Management Accounting Cost Accounting
4) Marketing :-
It is the manner by which companies promote and sell their products or “ التسويق وهى الطريقه التى تسوق بها
الشركات عن منتجها
services to customers or prospective customers.
5) Distribution :-
It is the delivery of products or services to the customers.
Mr Kareem Abozeed •
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