المحاسبة الادارية فى دعم قرارات البنوك.pdf

٣ ?ﻴﻗ ﻰﻟﺇ ﺎﻬﻠﻴﻭﺤﺘ ?ﺘﻴ

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٣ ( ﻡﻴﻗ ﻰﻟﺇ ﺎﻬﻠﻴﻭﺤﺘ ﻡﺘﻴ ﺩﻗ ﻑﻴﻟﺎﻜﺘﻟﺍ ﺕﺍﺭﻭﻓﻭ ﻭﺃ ﻑﻴﻟﺎﻜﺘﻟﺍ Cost or cost saving may be converted to present value ﻑﻭﺭـﻅﻟﺍ ﻲـﻠﻋ ﺎـﻫﺭﺎﻴﺘﺨﺍ ﻡﺘـﻴ ﻲـﺘﻟﺍ Circumstances ﻲـﻠﻜﻟﺍ ﺩﺎﻤﺘﻋﻻﺍ ﻥﺃ ﺩﺠﻨ ﻯﺭﺨﻷﺍ لﻜﺎﺸﻤﻟﺍ لﺜﻤﻭ ﺔﺤﺎﺘﻤﻟﺍ ﺕﺎﻨﺎﻴﺒﻟﺍﻭ ﻡﻴﻠﺴ ﺭﻴﻏ ﻼﻤﻋ ﻥﻭﻜﻴ ﻑﻭﺴ ﻑﻴﻟﺎﻜﺘﻟﺍ ﺕﺎﻨﺎﻴﺒ ﻲﻠﻋ Unwise ﻥﻴﺘﻘﻴﺭـﻁﻟﺍ ﺔـﻨﺭﺎﻘﻤﻭ ﻥﻴﺘﻠﻴﺩﺒﻟﺍ ﺔﻤﺩﺨﻟﺍ ﻡﻴﺩﻘﺘﻟ ﻲـﻠﻋ ﺓﺩﺎـﻋ ﺯـﻜﺘﺭﺘ ﻑﻭﺴ Not always be the same ﻥﻤ لﻴﻠﻘﻠﻟ ﺔﺒﺴﻨﻟﺎﺒﻓ ﺕﺎﻤﺩﺨﻟﺍ ﻥﺃ ﺩﺠﻨ لﻤﻌﻟﺍ ﺭﻌـﺴ ﻲﻠﻋ لﻭﺼﺤﻟﺍ ﻲﻟﺍ ﻱﺩﺅﻴ ﺩﻗ ﻱﻭﺩﻴﻟﺍ ـﻀﻹﺍ ﺩﺍﺭﻴﻹﺍ ﻥﺃ ﺩﺠﻨ ﻙﻟﺫﻜ ﺭﻤﻷﺍ ﻥﺎﻜ ﺍﺫﺇﻭ ، ﻊﻔﺘﺭﻤ ﻲـﻓ ﻩﺫـﺨﺃ ﺭـﻤﻷﺍ ﻲﻀـﺘﻘﻴ ﻲﻓﺎ ﺡﺎﺘﻤﻟﺍ لﻴﻭﻤﺘﻟﺍ ﻱﺩﻤ ﻲﻓ لﺜﻤﺘﻴ ﺭﺨﺁ لﻤﺎﻋ ﺩﺠﻭﻴﻭ ،ﻥﺎﺒﺴﺤﻟﺍ . PDF created with pdfFactory Pro trial version
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ﻙﻭﻨﺒﻟﺍ ﺕﺍﺭﺍﺭﻗ ﻡﻋﺩ ﻰﻓ ﺔﻴﺭﺍﺩﻹﺍ ﺔﺒﺴﺎﺤﻤﻟﺍ ﻡﻗﺭ ﺩﻭﻜ ) ١٧٣ ( 156 ﺎﻬﻨﺒ ﺔﻌﻤﺎﺠﺒ ﺡﻭﺘﻔﻤﻟﺍ ﻡﻴﻠﻌﺘﻟﺍ ﺯﻜﺭﻤ ﺕﺍﺭﺍﺭﻗ ﻡﻋﺩ ﻰﻓ ﺔﻴﺭﺍﺩﻹﺍ ﺔﺒﺴﺎﺤﻤﻟﺍ ﻙﻭﻨﺒﻟﺍ ﺀﺍﺭﺸﻟ ﺡﺎﺘﻤ ﺭﻴﻏ ﻙﻟﺫ ﻥﺎﻜ ﺍﺫﺈﻓ ﺔﻨﻴﻜﺎﻤﻟﺍ ﺍﺩـﻋ ﺎﻤﻴﻓ ﺭﺎﺒﺘﺨﻼﻟ ﹰﻻﺎﺠﻤ ﺩﺠﻭﻴ ﻑﻭﺴ ﻪﻨﺈﻓ ﺕﺍﺩـﺤﻭ ﺩﺩﻋ ﻲﻓ ﺓﺩﺎﻴﺯﻟﺍ ﺔﻴﻨﺎﻜﻤﺇ لﻫﺎﺠﺘ ﻥﻜﻤﻴ ﻻﻭ ﺔﻠﻤﺎﻌﻟﺍ ﻱﻭﻘﻟﺍ ﻑﻴﻅﻭﺘ ﺕﺎﻤﺩـﺨﻟﺍ . ﺔﻨﻴﻜﺎﻤﻟﺎﻓ ﺎﻬﻨﺃ لﻭﻘﻟﺍ ﻥﻜﻤﻴ ﻊﻴﻁﺘﺴ ﻡﻴﺩﻘﺘ ١٠ % ﺕﺍﺩﺤﻭ / ﺕﺎﻤﺩﺨ ﺕﺎﺒﻭﻌﺼ ﻥﻭﺩﺒ ﺭﺜﻜﺃ ﺓﺭﻴﺒﻜ . ﻥﻴﻠﻤﺎـﻌﻟﺍ ﺔـﺴﺎﻴﺴ ﻲﻓ لﺜﻤﺘﺘ ﻱﺭﺨﺃ ﺕﺍﺭﺎﺒﺘﻋﺍ ﺩﺠﻭﺘ ﻕﺒﺴ ﺎﻤ ﻰﻟﺇ ﺔﻓﺎﻀﻹﺎﺒﻭ ) ﺏـﻨﺠﺘ ﻥﺎﻜﻤﻹﺍ ﺭﺩﻘﺒ ﺔﻟﺎﻤﻌﻟﺍ لﺍﺩﺒﺘﺴﺍ ( ﺔﺒﺴﻨﻟﺎﺒ ﻡﺩﺎﻘﺘﻟﺍ ﺭﻁﺎﺨﻤ ﻙﻟﺫﻜ ﺔﻨﻴﻜﺎﻤﻠﻟ . لﺎﺜﻤ : ﺔﻤﺩﺨﻟ ﺓﺩﻴﺩﺠ ﺔﻤﺩﺨ ﻡﻴﺩﻘﺘﺒ ﻙﻭﻨﺒﻟﺍ ﺩﺤﺃ ﻡﻭﻘﻴ ١٠٠٠٠ لﻴﻤﻋ ،ﺔﻨﺴ لﻜ لﻴﺼﺎﻔﺘ ﺕﻨﺎﻜﻭ ﻲﺘﻵﺎﻜ ﻑﻴﻟﺎﻜﺘﻟﺍ : ﺔﻨﻴﻜﺎﻤﻟﺍ ﺔﻠﻤﺎﻌﻟﺍ ﻱﻭﻘﻟﺍ ﺀﺍﺭﺸ ﺔﻔﻠﻜﺘ ﻑﺭﺼﻟﺍ ﺔﻨﻴﻜﺎﻤ ٢٠٠٠٠ ______
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  • Fall '16
  • kaleem ghias

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