نموذج مقترح للمفاضلة بين طرق تخصص التکاليف غير المباشرة

نجدي محمد علي رفاعي, سامي; عباس رشک, احمد

doi:10.21608/alat.2016.218342

نموذج مقترح للمفاضلة بين طرق تخصص التکاليف غير المباشرة "دراسة تطبيقية"

نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة المنصورة

10.21608/alat.2016.218342

المستخلص

The problem of allocating indirect costs is considered the most important problem that was and still in the focus of many researches. According to the disagreement with the results of methods applied in the allocation of those costs,
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especially as the objectivity and fairness in the allocation of those costs greatly affect the cost accuracy but also on the accuracy of the cost data system in general. The allocation of indirect costs represents the decisive step to get accurate costs for products or services. It also represents the main goal of the study to provide a model for a trade-off between the methods of indirect cost allocation by determining the degree of complexity of methods of indirect cost allocation, and the factors that influenced and associated with the external and internal environment of the institution. The study has found that there is no typical model system can be applied equally in all institutions and circumstances. However, some of the attributes of a suitable system will depend on the specific circumstances of the institution. The extent of effectiveness of the system depends on its ability to adapt to changes in the external and internal conditions. The study also concluded that it must rely on an integrated basis for judging the objective methods of indirect costs allocated to help to increase the value of the information provided to beneficiaries

الموضوعات الرئيسية

مجالات العلوم التجارية وهى فروع الإدارة والمحاسبة والاقتصاد والعلوم السياسية والإحصاء التطبيقي والتأمين

المراجع

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1- Martin Hansson, "The Cost, The Model and The Logistic A Cost Measurement system at Volvo Logistic Corporation", Master Thesis, School of Economics and Commercial Law,2003.