من أمثلة التكاليف التى تستبعد من تك

من أمثلة التكاليف التى تستبعد من تكلفة المخزون ويعترف بها كمصروف فى الفترة التى يتم تكبدها بها: - ( أ ) الفاقد غير الطبيعى فى المواد أو العمالة أو تكاليف الإنتاج الأخرى. ( ب ) تكاليف التخزين إلا إذا كانت ضرورية لعملية الإنتاج. ( ج ) المصروفات الإدارية العامة التى لا تسهم فى الوصول بالمخزون إلى موقعه وحالته الراهنة. ( د ) التكاليف البيعية.

النتائج (الإنجليزية) 1:

Examples of costs that are excluded from the cost of inventories recognized as an expense in the period incurred by: -
(a) loss in non - natural materials, labor and other production costs.
(B) storage costs unless they are necessary for the production process.
(C) general administrative expenses that do not contribute to the access to its current inventory and condition.
(D) selling costs.

النتائج (الإنجليزية) 2:

Examples of costs excluded from the cost of inventory and recognized as an allowance in the period in which they are incurred include:
(a) Abnormal material, labor or other production costs.
(b) Storage costs unless they are necessary for the production process.
(c) General administrative expenses that do not contribute to the supply of inventory to its location and current condition.
(d) Sales costs.

النتائج (الإنجليزية) 3:

Examples of costs excluded from inventory costs and recognized as expenses in the period in which they occur:
Unnatural loss of materials, labor or other production costs.
B unless the production process is a necessary storage cost.
C general administrative costs are not conducive to access to the site and the current situation of inventory.
Cost of sales.