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محاسبة التكاليف وتطبيقا&
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ISBN13: 9786038177174
Publisher: Rushd Bookstore
Pages: 338
Weight: 1.19
Height: 0.70 Width: 6.69 Depth: 9.61
Language: Arabic
يعد كتاب محاسبة التكاليف وتطبيقاتها مرجعاً جوهرياً ودليلاً شاملاً يربط بين التأصيل النظري والممارسة العملية في واحد من أهم مجالات المحاسبة التي تخدم الإدارة والقرار الاستراتيجي. يهدف هذا الكتاب إلى تزويد القارئ، سواء كان طالباً أو ممارساً مهنياً، بالأدوات والتقنيات اللازمة لقياس وتخصيص وتصنيف التكاليف بدقة، مما يساهم في تعزيز كفاءة الرقابة وتقييم الأداء داخل المنظمات الاقتصادية بمختلف أنواعها.
يبدأ الكتاب بوضع حجر الأساس عبر شرح المفاهيم والمصطلحات الأساسية في محاسبة التكاليف، موضحاً الفرق بين التكاليف والمصروفات والأعباء، وكيفية تبويبها وظيفياً ونوعياً. كما يغوص الكتاب في تحليل عناصر التكاليف الثلاثة المواد الخام، والأجور، والتكاليف الإضافية (الأعباء غير المباشرة)، مع استعراض الطرق المتقدمة للرقابة على المخزون وحساب تكلفة العمالة.
كما يسلط الكتاب الضوء على نظم تكاليف الأوامر الإنتاجية ونظم تكاليف المراحل، مع شرح تفصيلي لكيفية معالجة الوحدات التالفة والفواقد. ومن الجوانب التطبيقية الهامة التي يغطيها الكتاب، استخدام نظام التكاليف المعيارية وتحليل الانحرافات، وهو ما يم
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