7- طرق حساب التكلفة:7.1 بالنسبة لبن

7- طرق حساب التكلفة:7.1 بالنسبة لبنود المخزون المحددة بذاتها (بنود المخزون التى لا تحل محل بعضها) والبضائع والخدمات التى يتم إنتاجها وفصلها وربطها بمشروعات معينة فيتم تحميلها بعناصر التكاليف الخاصة بها باستخدام طريقة "التمييز المحدد للتكلفة". و يقصد بها أن تنسب تكاليف معينة إلى وحدات محددة من المخزون. وتصلح هذه المعالجة لبنود المخزون التى يتم فصلها بغرض استخدامها فى مشروع محدد بغض النظر عما إذا كانت تلك البنود قد تم شرائها أو إنتاجها.

النتائج (الإنجليزية) 1:

7. Cost calculation methods:
7.1 for stock items specified stand - alone (stock items that do not replace some of them) and the goods and services that are produced and separated and linked to specific projects are loaded with elements costs by using the method of "discrimination specified for the cost." And it meant that certain costs are attributed to specific units of stock. This treatment suitable for stock items that are separated for use in a specific project , regardless of whether those items have been purchased or produced.

النتائج (الإنجليزية) 2:

7. Cost calculation methods:
7.1 For self-defined inventory items (inventory items that do not replace some of them) and goods and services that are produced, separated and linked to specific projects, they are loaded with their own cost elements using the "cost-specific distinction" method. It is intended to attribute certain costs to specific units of inventory. This processing is suitable for inventory items that are separated for use in a specific project, regardless of whether those items have been purchased or produced.

النتائج (الإنجليزية) 3:

7. Cost calculation method:
7.1 independent inventory items, some of which are irreplaceable, produce and separate goods and services, and with specific items, their cost elements, use Method of determining cost Its purpose is to attribute specific costs to specific inventory units. This processing is where fixed inventory items are separated for a specific item, whether those items are purchased or produced.