6.2 تكاليف التشكيلتتضمن تكاليف تشكي

6.2 تكاليف التشكيلتتضمن تكاليف تشكيل المخزون تلك التكاليف التى ترتبط مباشرة بوحدات الإنتاج مثل العمالة المباشرة كما تتضمن أيضاً توزيع منهجي (نمطي) لتكاليف الإنتاج غير المباشرة الثابتة والمتغيرة التى تتحملها المنشأة فى سبيل تشكيل وتحويل المواد الخام إلى بضاعة تامة الصنع.

النتائج (الإنجليزية) 1:

6.2 configuration costs for the
costs of inventories include those costs that are directly related to production units , such as direct labor also includes systematic distribution (typical) for the indirect costs of production of fixed and variable incurred by the enterprise in order to form and convert raw materials into finished goods.

النتائج (الإنجليزية) 2:

6.2 Formation costs
Inventory formation costs include those that are directly related to production units such as direct labor and also include a systematic (typical) distribution of the fixed and variable indirect production costs incurred by the enterprise in order to form and convert raw materials into finished goods.

النتائج (الإنجليزية) 3:

6.2 configuration cost
Inventory formation costs include direct and production units such as direct labor, as well as system allocation, fixed and variable indirect production costs. The formation and transformation of raw materials into finished products are established.