الفرق بين التكلفة الإستبدالية والتكلفة الضمنية - منتدى المراجع المصرى/المحاسب القانونى محمد صفوت
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أحمد الله
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أحمد الله غير متواجد حالياً
 
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افتراضي الفرق بين التكلفة الإستبدالية والتكلفة الضمنية

كُتب : [ 09-03-2017 - 12:09 PM ]








التكلفة الاستبدالية:
هى تكلفة شراء اصل جديد لاستبدال اصل حالي

اما التكلفة الضمنية :
مثل التكاليف الغارقة، فهي تكاليف مخفية ضمن التكاليف الأخرى فهي لن تتطلب صرف نقدي حقيقي وهي في الغالب تكاليف غير ملائمة لاتخاذ القرار مثل التكاليف الغير مباشرة الثابتة ويتم استبعادها في حالة اتخاذ القرار.
وتظهر بالسجلات المحاسبية وتكون ضمن تقارير ودراسات المحاسب الاداري.

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Ganckapi
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Ganckapi غير متواجد حالياً

افتراضي Ateras, Yussuf, Daryl and Milok Cook islands

كُتب : [ 03-24-2018 - 03:17 AM ]


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