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كتاب المعالجة المحاسبية للتكاليف الكلية pdf Total costs
كتاب المعالجة المحاسبية للتكاليف الكلية pdf Total costs
تعرف التكاليف الكلية في المحاسبة والاقتصاد علي أنها التكلفة الكلية للانتاج، تتكون من شقين هما التكلفة الثابتة والتكلفة المتغيرة، فالتكلفة الثابتة لا تتغير بتغير معدل الانتاج، ويجب احتسابها ضمن تكلفة المنتج، أما التكلفة المتغير فهي التي تتغير بحجم الإنتاج. إليكم كتاب يشرح كيفية حساب التكلفة الكلية ومعالجتها محاسبيا.
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