المحاسبة الادارية فى دعم قرارات البنوك.pdf

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ﻰﻓ ﺔﻴﺭﺍﺩﻹﺍ ﺔﺒﺴﺎﺤﻤﻟﺍ ﻙﻭﻨﺒﻟﺍ ﺕﺍﺭﺍﺭﻗ ﻡﻋ ﻡﻗﺭ ﺩﻭﻜ ) ١٧٣ ( 86 ﺎﻬﻨﺒ ﺔﻌﻤﺎﺠﺒ ﺡﻭﺘﻔﻤﻟﺍ ﻡﻴﻠﻌﺘﻟﺍ ﺯﻜﺭﻤ ﻙﻭﻨﺒﻟﺍ ﺕﺍﺭﺍﺭﻗ ﻡﻋﺩ ﻰﻓ ﺔﻴﺭﺍﺩﻹﺍ ﺔﺒﺴﺎﺤﻤﻟﺍ = ١٢٠٠ × ٣١ = ٢٠٠ ٣٧ ﻪﻴﻨﺠ ٨٠٠ ٧٠ ﻪﻴﻨﺠ ﻲﻌﻴﺒﻟﺍ ﺞﻴﺯﻤﻟﺍ ﻲﻓ ﺭﻴﻐﺘﻟﺍ : Change in the Sales Mix ﻥﺍ ﻕﺒﺎﺴﻟﺍ لﺎﺜﻤﻟﺍ ﻲﻓ ﺎﻨﻀﺭﺘﻓﺍ ﻙﻨﺒﻟﺍ ﻡﻭﻘ ﻥﻴﺘﻤﺩﺨﻟﺍ ﻥﻤ لﻜ ﻡﻴﺩﻘﺘﺒ ﻥﻜﻟﻭ ﻱﻭﺎﺴﺘﻟﺎﺒ ﺩﺠﻨ ﹰﺎﻴ ﻥﺍ ﻕﺒﺎﺴﻟﺍ ﺎﻨﻟﺎﺜﻤ ﻲﻓ ﺎﻨﻀﺭﻓ ﻭﻠﻓ ﺩﺌﺎﺴﻟﺍ ﻭﻫ ﻲﻌﻴﺒﻟﺍ ﺞﻴﺯﻤﻟﺍ ﺭﻴﻴﻐﺘ ﻥﺃ ﺓﺭﺍﺩﺇ ﻙﻨﺒﻟﺍ ﻥﺄﺒ ﺭﻌﺸﺘ ﻥﻤ ﺓﺩﺤﻭﻭ ﻥﻤ ﺓﺩﺤﻭ ﻥﻤ ﻲﻌﻴﺒﻟﺍ ﺞﻴﺯﻤﻟﺍ ﻲﻓ ﺭﻴﻐﺘﻟﺍ ﻰﻟﺇ ﻱﺩﺅﻴ ﺀﻼﻤﻌﻟﺍ ﺕﺎﺒﻠﻁ ﻲﻓ ﺭﻴﻴﻐﺘﻟﺍ ﻰﻟﺇ ٤ ﻥﺍ ﻱﺃ ﻥﻤ ﺓﺩﺤﺍﻭ ﺓﺩﺤﻭﻭ ﻥﻤ ﺕﺍﺩﺤﻭ ﺔﻤﺩﺨﻟﺍ لﺜﻤ ٢٠ % لﺜﻤ ٨٠ % ﻥﻤ ﺩﺩﻋ ﺕﺍﺩﺤﻭ ﺔﻤﺩﻘﻤﻟﺍ ﺔﻤﺩﺨﻟﺍ . ﺏﺎﺴﺤ ﺏﻭﻠﻁﻤﻟﺍ ﺕﺍﺩﺍﺭﻴﺍ لﺩﺎﻌﺘﻟﺍ ﻙﻨﺒﻠﻟ ﻥﻤ لﻜﻟﻭ ﻥﻴﺘﻤﺩﺨﻟﺍ ﺔﻤﻫﺎﺴﻤﻟﺍ ﺩﺤ ﺔﺒﺴﻨ ﻁﺴﻭﺘﻤ ﺏﺴﺤﺍ ﻲﺘﻵﺎﻜ : - ﻪﻴﻨﺠ ﻁﺴﻭﺘﻤ ﺔﻤﺩﺨﻟﺍ ﺔﻤﻴﻗ = ٢٨ + ٤ × ٣١ ÷ ٥ = ٣٠ , ٤ ﺓﺭﻴﻐﺘﻤﻟﺍ ﻑﻴﻟﺎﻜﺘﻟﺍ ﻁﺴﻭﺘﻤ ٢٢ , ٠ ﺔﻤﻫﺎﺴﻤﻟﺍ ﺩﺤ ﻁﺴﻭﺘﻤ ٨ , ٤٠ ﺔﻤﻫﺎﺴﻤﻟﺍ ﺩﺤ ﺔﺒﺴﻨ = ٨ , ٤ × ١٠٠ = ٢٧ , ٦٣ % ٣٠ , ٤ ﺕﺍﺩﺍﺭﻴﺍ ﺕﺍﺩﺤﻭﻟﺎﺒ لﺩﺎﻌﺘﻟﺍ = ١٨٠٠٠ = ٢١٤٣ ﺓﺩﺤﻭ ٨ , ٤ ﺕﺍﺩﺍﺭﻴﺍ ﺔﻤﻴﻘﻟﺎﺒ لﺩﺎﻌﺘﻟﺍ = ٢١٤٣ × ٣٠ , ٤ = ١٤٧ ٦٥ ﻪﻴﻨﺠ ﺕﺍﺩﺍﺭﻴﺍ ﺔﻤﻴﻘﻟﺎﺒ لﺩﺎﻌﺘﻟﺍ = ١٨٠٠٠ = ١٤٧ ٦٥ ﻪﻴﻨﺠ ٢٧ , ٦٣ % ﻥﻭﻜﺘﻭ ﺕﺍﺩﺍﺭﻴﺍ لﻜﻟ ﺕﺍﺩﺤﻭﻟﺎﺒ لﺩﺎﻌﺘﻟﺍ ﺔﻤﺩﺨ ﻲﺘﻵﺎﻜ : - = ٢١٤٣ × ٢٠ % = ٤٢٩ ﺓﺩﺤﻭ = ٢١٤٣ × ٨٠ % = ١٧١٤ ﺓﺩﺤﻭ PDF created with pdfFactory Pro trial version
ﻙﻭﻨﺒﻟﺍ ﺕﺍﺭﺍﺭﻗ ﻡﻋﺩ ﻰﻓ ﺔﻴﺭﺍﺩﻹﺍ ﺔﺒﺴﺎﺤﻤﻟﺍ ﻡﻗﺭ ﺩﻭﻜ ) ١٧٣ ( 87 ﺎﻬﻨﺒ ﺔﻌﻤﺎﺠﺒ ﺡﻭﺘﻔﻤﻟﺍ ﻡﻴﻠﻌﺘﻟﺍ ﺯﻜﺭﻤ ﺴﺎﺤﻤﻟﺍ ﻙﻭﻨﺒﻟﺍ ﺕﺍﺭﺍﺭﻗ ﻡﻋﺩ ﻰﻓ ﺔﻴﺭﺍﺩﻹﺍ ﺔﺒ ﺔﻤﻴﻗﻭ ﺕﺍﺩﺍﺭﻴﺍ لﻜﻟ لﺩﺎﻌﺘﻟﺍ ﺔﻤﺩﺨ ﻲﺘﻵﺎﻜ : - =

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• Fall '16
• kaleem ghias

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