لاتین اصول حسابداری

توجه : به همراه فایل word این محصول فایل پاورپوینت (PowerPoint) و اسلاید های آن به صورت هدیه ارائه خواهد شد

 لاتین اصول حسابداری دارای ۶ صفحه می باشد و دارای تنظیمات در microsoft word می باشد و آماده پرینت یا چاپ است

فایل ورد لاتین اصول حسابداری  کاملا فرمت بندی و تنظیم شده در استاندارد دانشگاه  و مراکز دولتی می باشد.

این پروژه توسط مرکز لاتین اصول حسابداری۲ ارائه میگردد

توجه : در صورت  مشاهده  بهم ریختگی احتمالی در متون زیر ،دلیل ان کپی کردن این مطالب از داخل فایل ورد می باشد و در فایل اصلی لاتین اصول حسابداری،به هیچ وجه بهم ریختگی وجود ندارد

بخشی از متن لاتین اصول حسابداری :

لاتین اصول حسابداری

Cost accounting
From Wikipedia, the free encyclopedia.
Jump to: navigation, search

It has been suggested that this article or section be merged with Management accounting. (Discuss)

Cost accounting is the process of tracking, recording and analyzing costs associated with the activity of an organization, where cost is defined as “required time or resources”. Costs are measured in units of currency by convention.
There are now at least three approaches: standard costing, activity-based costing (discussed here), and throughput accounting.
Origins
Costs were originally considered fixed. (“Cost” comes from a Latin root meaning “to stand”.) In larger organizations, some costs tend to remain the same even during busy periods, while others rise and fall with volume of work. A more convenient way of categorizing these costs is to define them as either fixed or variable. Fixed costs were associated with the business administration, and did not change during quiet or busy times. Variable costs were associated with productive work, and naturally rose and fell with business activity.
In the early twentieth century, as organizations began getting more complex, managers needed a simple way to make decisions about products and pricing. Since most costs at the time were variable, managers could simply total the variable costs for a product and use this as a rough guide for decision-making.
For example: In order to make a railway coach a company needed to buy $60 in raw materials and components, and pay 6 labourers $40 each: total variable costs of $300. If managers knew that making a coach required spending $300, then they couldn”t sell below that level without losing money. Any price above $300 became a contribution to the fixed costs of the company (say $1000 per month for rent, insurance and owner”s salary). So the company could sell 5 coaches per month for a total of $3000 or 10 coaches for a total of $4500 and make a profit of $500 in both cases.