Notice: Undefined variable: online in /var/customers/webs/loxblog/important/counter.php on line 221
Notice: Undefined index: for89j7nhoforum394425 in /var/customers/webs/loxblog/core.php on line 36
Notice: Undefined offset: 13 in /var/customers/webs/loxblog/core.php on line 38
Notice: Undefined offset: 12 in /var/customers/webs/loxblog/core.php on line 39
Notice: Undefined offset: 11 in /var/customers/webs/loxblog/core.php on line 40
Notice: Undefined offset: 10 in /var/customers/webs/loxblog/core.php on line 41
Notice: Undefined offset: 9 in /var/customers/webs/loxblog/core.php on line 42
Notice: Undefined offset: 8 in /var/customers/webs/loxblog/core.php on line 43
Notice: Undefined offset: 7 in /var/customers/webs/loxblog/core.php on line 44
Notice: Undefined offset: 6 in /var/customers/webs/loxblog/core.php on line 45
Notice: Undefined offset: 5 in /var/customers/webs/loxblog/core.php on line 46
Notice: Undefined offset: 4 in /var/customers/webs/loxblog/core.php on line 47
Notice: Undefined offset: 3 in /var/customers/webs/loxblog/core.php on line 48
Notice: Undefined offset: 2 in /var/customers/webs/loxblog/core.php on line 49
Notice: Undefined offset: 1 in /var/customers/webs/loxblog/core.php on line 50
Notice: Undefined variable: archivez in /var/customers/webs/loxblog/core.php on line 127
Notice: Undefined variable: pz in /var/customers/webs/loxblog/core.php on line 128
Notice: Undefined variable: deviceType in /var/customers/webs/loxblog/core.php on line 138
Notice: Trying to access array offset on value of type bool in /var/customers/webs/loxblog/core.php on line 325
Notice: Undefined index: for89j7nhoforum394425 in /var/customers/webs/loxblog/core.php on line 430
Notice: Undefined offset: 1 in /var/customers/webs/loxblog/core.php on line 878
Notice: Undefined offset: 2 in /var/customers/webs/loxblog/core.php on line 889
Notice: Undefined variable: noright in /var/customers/webs/loxblog/core.php on line 901
Notice: Undefined variable: nocopy in /var/customers/webs/loxblog/core.php on line 901
Notice: Undefined variable: stars in /var/customers/webs/loxblog/core.php on line 901
Notice: Undefined variable: ghalb in /var/customers/webs/loxblog/core.php on line 901
Notice: Undefined variable: snow in /var/customers/webs/loxblog/core.php on line 901
Notice: Undefined variable: shabnam in /var/customers/webs/loxblog/core.php on line 901
Notice: Undefined variable: feshfeshe in /var/customers/webs/loxblog/core.php on line 901
Notice: Undefined variable: target in /var/customers/webs/loxblog/core.php on line 901
Notice: Undefined variable: login in /var/customers/webs/loxblog/core.php on line 901
Notice: Undefined variable: cbox in /var/customers/webs/loxblog/core.php on line 901
Notice: Undefined variable: polls in /var/customers/webs/loxblog/core.php on line 901
Notice: Undefined variable: counterc in /var/customers/webs/loxblog/core.php on line 901
Notice: Undefined variable: fall in /var/customers/webs/loxblog/core.php on line 901
Notice: Undefined variable: sms in /var/customers/webs/loxblog/core.php on line 901
Notice: Undefined variable: musicc in /var/customers/webs/loxblog/core.php on line 901
Notice: Undefined variable: lox130 in /var/customers/webs/loxblog/core.php on line 901
Notice: Undefined index: title in /var/customers/webs/loxblog/core.php on line 1184
Notice: Undefined variable: loxcomment in /var/customers/webs/loxblog/core.php on line 1203
Notice: Undefined variable: p in /var/customers/webs/loxblog/core.php on line 1212
Notice: Trying to access array offset on value of type bool in /var/customers/webs/loxblog/core.php on line 1277
Notice: Trying to access array offset on value of type bool in /var/customers/webs/loxblog/core.php on line 1278
Notice: Undefined variable: ptagsa in /var/customers/webs/loxblog/core.php on line 1795
Notice: Undefined variable: ratejs in /var/customers/webs/loxblog/core.php on line 1977
Notice: Undefined variable: ratest in /var/customers/webs/loxblog/core.php on line 1977
Notice: Undefined variable: shopi in /var/customers/webs/loxblog/core.php on line 1977
Notice: Undefined variable: insertshop in /var/customers/webs/loxblog/core.php on line 1977
Notice: Undefined variable: alinkm in /var/customers/webs/loxblog/core.php on line 3166
Notice: Undefined variable: alinkf in /var/customers/webs/loxblog/core.php on line 3166
Notice: Undefined variable: catz in /var/customers/webs/loxblog/core.php on line 3282
Notice: Undefined variable: catz in /var/customers/webs/loxblog/core.php on line 3282
Notice: Undefined variable: catz in /var/customers/webs/loxblog/core.php on line 3282
Notice: Undefined variable: catz in /var/customers/webs/loxblog/core.php on line 3282
Notice: Undefined variable: catz in /var/customers/webs/loxblog/core.php on line 3282
Notice: Undefined variable: catz in /var/customers/webs/loxblog/core.php on line 3282
Notice: Undefined variable: catz in /var/customers/webs/loxblog/core.php on line 3282
Notice: Undefined variable: catz in /var/customers/webs/loxblog/core.php on line 3282
Notice: Undefined variable: catz in /var/customers/webs/loxblog/core.php on line 3282
Notice: Undefined variable: catz in /var/customers/webs/loxblog/core.php on line 3282
Notice: Undefined variable: catz in /var/customers/webs/loxblog/core.php on line 3282
Notice: Undefined variable: catz in /var/customers/webs/loxblog/core.php on line 3282
Notice: Undefined variable: catz in /var/customers/webs/loxblog/core.php on line 3282
Notice: Trying to access array offset on value of type bool in /var/customers/webs/loxblog/core.php on line 3633
Notice: Undefined variable: pcatnum in /var/customers/webs/loxblog/core.php on line 3634
Notice: Undefined variable: patis in /var/customers/webs/loxblog/core.php on line 3649
Notice: Undefined variable: pz in /var/customers/webs/loxblog/core.php on line 3672
Notice: Undefined variable: pz in /var/customers/webs/loxblog/core.php on line 3673
Notice: Undefined variable: pz in /var/customers/webs/loxblog/core.php on line 3674
Notice: Undefined variable: pz in /var/customers/webs/loxblog/core.php on line 3682
Notice: Undefined variable: pz in /var/customers/webs/loxblog/core.php on line 3682
Notice: Undefined variable: pz in /var/customers/webs/loxblog/core.php on line 3682
Notice: Undefined variable: pz in /var/customers/webs/loxblog/core.php on line 3682
Notice: Undefined variable: pz in /var/customers/webs/loxblog/core.php on line 3682
Notice: Undefined variable: pz in /var/customers/webs/loxblog/core.php on line 3699 پروژه حسابداری صنعتی
پروژه حسابداری صنعتی هزینه یابی و کنترل هزینه های سربار
چکیده: در روش هزینه یابی سفارش كار ، هر شماره كار به منزله واحد مستقلی تلقی می شود و هزینه اولیه ( مواد و دستمزد ) و سربار ساخت آن جداگانه محاسبه و در برگ خلاصه هزینه مربوط ثبت می شود بطوری كه هویت هر سفارش در سرتاسر دوره تولید مشخص می ماند. در نتیجه امكان دارد كه برای مثال ، هزینه یك سفارش تكمیل شده با هزینه سفارش تكمیل شده دیگری كه همانند آن است تفاوت داشته باشد.روش هزینه یابی مرحله ای ( یا هزینه یابی مراحل عمل ) باهزینه یابی سفارش كار تفاوت دارد و در مواردی به كار می رود كه تولید به طور مداوم یا به شكل تولید عمده جریان داشته باشد و محصولات از واحدهای مشابه با مشخصات یكسان تشكیل شده باشند كه همگی یا هر نوع از آنها از مراحل عمل مشخص و مشتركی می گذرد و به این جهت نمی توان تمایزی بین واحدهای مختلف انواع محصول به منظور هزینه یابی قائل شد و هویت هر یك را جداگانه در نظر گرفت. چه هر واحد در حقیقت جزء تفكیك ناپذیری از یك مرحله عمل است. چون در روش تولید مرحله ای ، محصولات به طور مداوم در یك یا چند مرحله عمل ساخته می شوند هزینه یابی مرحله ای را هزینه یابی پیوسته نیز نامیده اند . با كار برد این روش ، هزینه یابی یك واحد مشخص از محصول ناممكن است و به این جهت می یابد یك دورة زمانی مبنای احتساب هزینه قرار گی
فهرست مطالب:
توضیح مختصری از هزینه یابی مرحله ای
موارد استفاده از هزینه یابی مرحله ای
مشخصا ت عمومی
ویژگی های سیستم هزینه یابی مرحله ای
هزینه یابی ازطریق دوایر
جریان گردش محصول
هزینه مواد
هزینه دستمزد
سربار کارخانه
گزارش هزینه تولید
دایره مخلوط کن
معادل آحاد تکمیل شده
بهای تمام شده یکواحد کالای ساخته شده
انتقال هزینه دایره
ضایعات
دایره تصفیه
وقوع ضایعات دردوایری غیر ازدایره اول
دایره تکمیل وبسته بندی
افت وضایعات مراحل عمل
سوالات
سوالات چهارگزینه ای
تمرینات
مسائل
...
فرمت فایل: DOC (ورد 2003) قابل ویرایش تعداد صفحات: 101
Notice: Undefined variable: memberloginsuccess in /var/customers/webs/loxblog/core.php on line 3759
Notice: Undefined variable: success in /var/customers/webs/loxblog/core.php on line 3765
Notice: Undefined variable: memberloginsuccess in /var/customers/webs/loxblog/core.php on line 3765
Notice: Undefined variable: emailmatch in /var/customers/webs/loxblog/core.php on line 3796
Notice: Undefined variable: comp in /var/customers/webs/loxblog/core.php on line 3804
Notice: Undefined variable: passwordm in /var/customers/webs/loxblog/core.php on line 3811
Notice: Undefined variable: passwordlen in /var/customers/webs/loxblog/core.php on line 3817
Notice: Undefined variable: duplicate in /var/customers/webs/loxblog/core.php on line 3823
Notice: Undefined variable: rscode in /var/customers/webs/loxblog/core.php on line 3829
Notice: Undefined variable: deviceType in /var/customers/webs/loxblog/posts/tag.php on line 24
Notice: Undefined index: lxbmobitel8 in /var/customers/webs/loxblog/posts/tag.php on line 24
Notice: Undefined index: psotwlg in /var/customers/webs/loxblog/posts/tag.php on line 24
Notice: Undefined index: loxbloguserlog6v5p4j9m8i7j3b2d1s4a0 in /var/customers/webs/loxblog/posts/tag.php on line 24
Warning: Cannot modify header information - headers already sent by (output started at /var/customers/webs/loxblog/core.php:901) in /var/customers/webs/loxblog/posts/tag.php on line 25
Notice: Undefined index: HTTP_REFERER in /var/customers/webs/loxblog/posts/tag.php on line 28
Notice: Undefined variable: deviceType in /var/customers/webs/loxblog/posts/tag.php on line 31
نویسنده : ziba
تاریخ : 
