تحقیق کامل درباره حسابداری صنعتی 
لطفا به ادامه مطلب بروید................
ﻈﻮﺭﺍﺯﺣﺴﺎﺑﺪﺍﺭﯼﺻﻨﻌﺘﯽ)ﺑﻬﺎﯼﺗﻤﺎﻡ ﺷﺪﻩ(ﭼﯿﺴﺖ؟ ﺣﺴﺎﺑﺪﺍﺭﯼﺻﻨﻌﺘﯽﺷﺎﺧﻪﺍﯼﺍﺯﻋﻠﻢﻭ ﻓﻦﺣﺴﺎﺑﺪﺍﺭﯼﺍﺳﺖﮐﻪﻭﻇﯿﻔﻪﺟﻤﻊ ﺁﻭﺭﯼﺍﻃﻼﻋﺎﺕﻣﺮﺑﻮﻁﺑﻪﻋﻮﺍﻣﻞﻫﺰﯾﻨﻪﻭ ﻣﺤﺎﺳﺒﻪﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﻣﺤﺼﻮﻻﺕﻭ ﺧﺪﻣﺎﺕﺭﺍﺑﺮﻋﻬﺪﻩﺩﺍﺷﺘﻪﻭﺑﺎﺗﺠﺰﯾﻬﻮ ﺗﺤﻠﯿﻞﮔﺰﺍﺭﺷﻬﺎﻭﺑﺮﺭﺳﯽﺭﺍﻫﻬﺎﯼﺗﻮﻟﯿﺪ ﺭﻭﺷﻬﺎﯼﺗﻘﻠﯿﻞﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﺗﻮﻟﯿﺪﺍﺕ ﺭﺍ ﺑﯿﺎﻥ ﻣﯽ ﮐﻨﺪ. ﺍﻫﻤﯿﺖﺣﺴﺎﺑﺪﺍﺭﯼﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﺑﺮﺍﯼ ﭼﯿﺴﺖ؟ ﺩﺭﻭﺍﻗﻊ ﺣﺴﺎﺑﺪﺍﺭﯼﺻﻨﻌﺘﯽ ﯾﺎ ﺣﺴﺎﺑﺪﺍﺭﯼ ﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﮏﯾﺍﺑﺰﺍﺭﺑﺴﯿﺎﺭﻣﻬﻢﺩﺭ ﺍﺧﺘﯿﺎﺭﻣﯿﺮﯾﺖﻣﯿﺒﺎﺷﺪﺗﺎﻣﺪﯾﺮﺍﻥﺭﺍﺩﺭ ﺑﺮﻧﺎﻣﻪﺭﯾﺰﯼ،ﮐﻨﺘﺮﻝﻭﻧﻈﺎﺭﺕﻭﺑﺮﺭﺳﯽ ﻧﺘﺎﯾﺞ ﻓﻌﺎﻟﯿﺘﻬﺎ، ﯾﺎﺭﯼ ﻧﻤﺎﯾﺪ. ﻣﺪﯾﺮﯾﺖﺑﺎﺍﺳﺘﻔﺎﺩﻩﺍﺯﺣﺴﺎﺑﺪﺍﺭﯼ ﺻﻨﻌﺘﯽ،ﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﺗﻮﻟﯿﺪﺍﺕﺭﺍ ﻣﺤﺎﺳﺒﻪﻣﯽﮐﻨﺪﻭﮐﻨﺘﺮﻝﺧﻮﺩﺭﺍﺑﺮﺭﻭﯼ ﻫﺰﯾﻨﻪﻫﺎﯼﻣﻮﺍﺩ،ﺩﺳﺘﻤﺰﺩﻭﻭﺳﺎﯾﺮ ﻫﺰﯾﻨﻪ ﻫﺎﯼ ﺗﻮﻟﯿﺪ ﺍﻋﻤﺎﻝ ﻣﯽ ﮐﻨﺪ. ﻣﺪﯾﺮﺍﻥﺍﮔﺮ ﮔﺰﺍﺭﺷﺎﺕ ﺩﻗﯿﻖ ﻭ ﺻﺤﯿﺤﯽ ﺍﺯ ﻋﻮﺍﻣﻞﻫﺰﯾﻨﻪﻧﺪﺍﺷﺘﻪﺑﺎﺷﻨﺪﺩﺭﺗﺼﻤﯿﻢ ﮔﯿﺮﯼﺧﻮﺩﺩﺭﺟﻬﺖﺍﻓﺰﺍﯾﺶﺗﻮﻟﯿﺪﯾﺎ ﺳﺎﯾﺮﺗﺼﻤﯿﻢﮔﯿﺮﯾﻬﺎﻭﺭﺍﻩﺍﻧﺠﺎﻡﺗﺼﻤﯿﻤﺎﺕ ﺧﻮﺩ ﺑﺎ ﻣﺸﮑﻞ ﻣﻮﺍﺟﻪ ﺧﻮﺍﻫﻨﺪﺷﺪ. ﺑﻪﻋﻨﻮﺍﻥﻣﺜﺎﻝﻓﺮﺽﮐﻨﯿﺪﺩﺭﺻﻮﺭﺗﯽ ﮐﻪ ﻫﺪﻑﺗﻐﯿﯿﺮﻧﻮﻉﻣﺤﺼﻮﻝﺗﻮﻟﯿﺪﺷﺪﻩﯾﺎ ﺍﻓﺰﺍﯾﺶﺗﻮﻟﯿﺪﺑﺎﺷﺪﺑﺎﯾﺪﺍﻃﻼﻋﺎﺕﺩﻗﯿﻘﯽ ﺍﺯﻫﺰﯾﻨﻪ ﺗﻮﻟﯿﺪ ﻭﺟﻮﺩ ﺩﺍﺷﺘﻪ ﺑﺎﺷﺪ ﺗﺎ ﺑﺘﻮﺍﻥ ﺗﺼﻤﯿﻢﮔﺮﻓﺖﮐﻪﺍﮔﺮﻣﺎﺷﯿﻦﺁﻻﺕﺟﺪﯾﺪ ﺧﺮﯾﺪﺍﺭﯼﺷﻮﻧﺪﻣﻘﺮﻭﻥﺑﻪﺻﺮﻓﻪﺍﺳﺖﻭ ﯾﺎﻣﺎﺷﯿﻦﺁﻻﺕﺗﻌﻮﯾﺾﺷﻮﻧﺪﻭﯾﺎﺍﯾﻨﮑﻪ ﻣﺎﺷﯿﻦﺁﻻﺕ ﺍﺟﺎﺭﻩﮔﺮﻓﺘﻪ ﺷﻮﻧﺪﻭ ﯾﺎ ﺑﻬﺘﺮ ﺍﺳﺖﺣﻘﻮﻕﭘﺮﺳﻨﻞﺍﻓﺰﺍﯾﺶﺩﺍﺩﻩﺷﻮﺩ ﻭﯾﺎ ﺑﺎﯾﺪﻣﻘﺪﺍﺭﭘﺮﺳﻨﻞﺍﻓﺰﺍﯾﺶﺩﺍﺩﻩﺷﻮﺩﻭ ﺑﺴﯿﺎﺭﯼﺍﺯﺍﻧﻮﺍﻉﺗﺼﻤﯿﻤﺎﺕﻣﺪﯾﺮﯾﺖ ﺩﺭﻣﻮﺍﺭﺩﻣﺸﺎﺑﻪﻓﻮﻕﺍﻟﺬﮐﺮﻣﺸﺮﻭﻁﺑﺮ ﺍﻃﻼﻋﺎﺕﺣﺴﺎﺑﺪﺍﺭﯼﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﻣﯽ ﺑﺎﺷﺪ. ﮐﺎﺭﺑﺮﺩﺣﺴﺎﺑﺪﺍﺭﯼﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩ ﭼﯿﺴﺖ؟ ﮔﺎﻫﯽﺗﺼﻮﺭﻣﯽﺷﻮﺩﮐﺎﺑﺮﺩﺣﺴﺎﺑﺪﺍﺭﯼ ﺻﻨﻌﺘﯽﻭﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﻣﺤﺪﻭﺩﺑﻪ ﮐﺎﺭﺧﺎﻧﺠﺎﺕﻭﺻﻨﺎﯾﻊﺗﻮﻟﯿﺪﯼﻣﯽﺑﺎﺷﺪ ﻫﺮﭼﻨﺪ ﺷﺎﯾﺪ ﻣﺸﻬﻮﺭﺗﺮﯾﻦ ﮐﺎﺭﺑﺮﺩﺁﻥ ﺩﺭ ﺍﯾﻦ ﺟﻬﺖﺑﺎﺷﺪﻭﻟﯽﺳﺎﯾﺮﻣﻮﺳﺴﺎﺕﻧﯿﺰﺍﺯ ﺣﺴﺎﺑﺪﺍﺭﯼﺑﻬﺎﯼ ﺗﻤﺎﻡ ﺷﺪﻩ ﺑﻬﺮﻩ ﺑﺮﺩﻩ ﻭ ﺍﺯ ﺭﻭﺷﻬﺎﯼﺣﺴﺎﺑﺪﺍﺭﯼﺑﻬﯽﺗﻤﺎﻡﺷﺪﻩﺩﺭ ﺑﺎﻧﮑﻬﺎ،ﺷﺮﮐﺘﻬﺎﯼﺑﯿﻤﻪ،ﻋﻤﺪﻩ ﻓﺮﻭﺷﯿﻬﺎ،ﺷﺮﮐﺘﻬﺎﯼﺣﻤﻞ ﻭﻧﻘﻞ،ﺷﺮﮐﺘﻬﺎﯼ ﻫﻮﺍﭘﯿﻤﺎﯾﯽ،ﺩﺍﻧﺸﮕﺎﻫﻬﺎﻭﺑﯿﻤﺎﺭﺳﺘﺎﻧﻬﺎﺩﺭ ﺟﻬﺖ ﮐﺎﺭﺍﯾﯽ ﺑﯿﺸﺘﺮ ﺍﺳﺘﻔﺎ ﺩﻩ ﻣﯽ ﮔﺮﺩﺩ. ﺑﻌﻨﻮﺍﻥﻣﺜﺎﻝﺩﺭﮏﯾﺑﯿﻤﺎﺭﺳﺘﺎﻥﮐﻨﺘﺮﻝ ﻫﺰﯾﻨﻪﻫﺎﻭﺗﻌﯿﯿﻦﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﻫﺰﯾﻨﻪ ﻫﺎﯼ ﺑﺴﺘﺮﯼ ﺷﺪﻥ ﻭ ﺩﺭﻣﺎﻥﮏﯾﺑﯿﻤﺎﺭ ، ﺑﺎ ﺍﺳﺘﻔﺎﺩﻩﺍﺯﺣﺴﺎﺑﺪﺍﺭﯼﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩ ﺻﻮﺭﺕﻣﯽﭘﺬﯾﺮﺩﻭﻣﻮﺍﺩﻣﺼﺮﻓﯽ، ﺩﺳﺘﻤﺰﺩﭘﺰﺷﮏﻭﺳﺎﯾﺮﻫﺰﯾﻨﻪﻫﺎﯼﻣﺮﺗﺒﻂ ﺷﻨﺎﺳﺎﯾﯽﻭﺛﺒﺖﮐﻨﺘﺮﻝﻣﯽﮔﺮﺩﻧﺪﺗﺎ ﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﻣﺸﺨﺺﺷﻮﺩ.ﯾﺎ ﺷﺮﮐﺘﻬﺎﯼﺣﻤﻞﻭﻧﻘﻞﺳﻌﯽﺩﺭﻣﺤﺎﺳﺒﻪ ﻭﺗﻌﯿﯿﻦﻫﺰﯾﻨﻪﺣﻤﻞﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩ ﺣﻤﻞﮏﯾﮐﯿﻠﻮﮐﺎﻻﻭﯾﮑﻨﻔﺮﻣﺴﺎﻓﺮﺭﺍ ﺩﺍﺭﻧﺪ. ﻣﻘﺎﯾﺴﻪﺟﺎﯾﮕﺎﻩﺣﺴﺎﺑﺪﺍﺭﯼﻣﺎﻟﯽﻭ ﺣﺴﺎﺑﺪﺍﺭﯼﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﺩﺭﻣﻮﺳﺴﺎﺕ ﺗﻮﻟﯿﺪﯼ ﺣﺴﺎﺑﺪﺍﺭﯼﻣﺎﻟﯽﺩﺭﻣﻮﺳﺴﺎﺕﻭﻇﯿﻔﻪ ﺗﻬﯿﻪﮔﺰﺍﺭﺵﻭﺿﻌﯿﺖﻣﺎﻟﯽﻭﺩﺭﻭﺍﻗﻊ ﺻﻮﺭﺕﺳﻮﺩﻭﺯﯾﺎﻥ،ﺗﺮﺍﺯﻧﺎﻣﻪﻭﺻﻮﺭﺕ ﮔﺮﺩﺵﻭﺟﻮﻩ ﻧﻘﺪﺭﺍ ﺑﻪﻋﻬﺪﻩ ﺩﺍﺭﺩﻭ ﺑﯿﺎﻥ ﻣﯽﮐﻨﺪﮐﻪﺩﺭﻃﻮﻝﺩﻭﺭﻩﻣﺎﻟﯽﭼﻪ ﻧﺘﺎﯾﺠﯽﺣﺎﺻﻞﺷﺪﻩﺍﺳﺖﺍﻣﺎﺣﺴﺎﺑﺪﺍﺭﯼ ﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﺩﺭﮐﻨﺎﺭﺣﺴﺎﺑﺪﺍﺭﯼﻣﺎﻟﯽ ﮔﺰﺍﺭﺷﺎﺗﯽﺍﺯﺟﺰﺋﯿﺎﺕﺗﻮﻟﯿﺪﻭﻣﺮﺍﮐﺰﺍﯾﺠﺎﺩ ﻫﺰﯾﻨﻪﺍﺭﺍﺋﻪﻣﯽﺩﻫﺪﻭﺑﻪﺻﻮﺭﺕﺩﻗﯿﻖ ﺗﺮﻣﻘﺪﺍﺭﻣﺼﺮﻑﻣﻮﺍﺩ،ﻣﯿﺰﺍﻥﺗﻮﻟﯿﺪ، ﺳﺎﻋﺎﺕﮐﺎﺭﺍﻧﺠﺎﻡﺷﺪﻩﻭﻫﺰﯾﻨﻪﻫﺎﯼ ﺳﺎﯾﺮ ﻋﻮﺍﻣﻞﺗﻮﻟﯿﺪﺭﺍﺩﺭﺍﺧﺘﯿﺎﺭﻣﺪﯾﺮﯾﺖ ﻗﺮﺍﺭﻣﯿﺪﻫﺪﺗﺎﺑﺮﺍﺳﺎﺱﺍﯾﻦﺍﻃﻼﻋﺎﺕﻭ ﮔﺰﺍﺭﺷﺎﺕﻣﺪﯾﺮﯾﺖﺗﺼﻤﯿﻢﮔﯿﺮﯼ،ﮐﻨﺘﺮﻟﻮ ﺑﺮﻧﺎﻣﻪﺭﯾﺰﯼﮐﻨﺪ.ﺑﺎﯾﺪﺑﺪﺍﻧﯿﺪﻭﺍﺣﺪ ﺣﺴﺎﺑﺪﺍﺭﯼﻣﺎﻟﯽ ﻭﻭﺍﺣﺪ ﺣﺴﺎﺑﺪﺍﺭﯼ ﺑﻬﺎﯼ ﺗﻤﺎﻡﺷﺪﻩ ﺗﺤﺖﻧﻈﺮ ﻣﺪﯾﺮﻣﺎﻟﯽ ﻣﯽ ﺑﺎﺷﻨﺪ ﻭﺩﺭﻭﺍﻗﻊﻭﺍﺣﺪﺣﺴﺎﺑﺪﺍﺭﯼﻣﺎﻟﯽﻭﻭﺍﺣﺪ ﺣﺴﺎﺑﺪﺍﺭﯼﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﺑﺎﺯﻭﺍﻥ ﻣﺪﯾﺮﯾﺖ ﻣﺎﻟﯽ ﻣﯽ ﺑﺎﺷﻨﺪ. ﺍﺷﺎﺭﻩﺷﺪﮐﻪﺣﺴﺎﺑﺪﺍﺭﯼﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩ ﮔﺰﺍﺭﺷﺎﺗﯽﺍﺯﺟﺰﺋﯿﺎﺕﺗﻮﻟﯿﺪﻭﻣﺮﺍﮐﺰ ﻫﺰﯾﻨﻪﻭﻋﻮﺍﻣﻞﺍﯾﺠﺎﺩﮐﻨﻨﺪﻩﻫﺰﯾﻨﻪﺩﺭ ﺍﺧﺘﯿﺎﺭﻣﺪﯾﺮﯾﺖﻗﺮﺍﺭﻣﯽﺩﻫﺪﻭﺑﺎﺗﻮﺟﻪ ﺑﻪﺍﯾﻨﮑﻪﺳﻌﯽﺩﺭﺗﻌﯿﯿﻦ ﺑﻬﺎﯼﺗﻤﺎﻡ ﺷﺪﻩ ﺗﻮﻟﯿﺪﮏﯾﻭﺍﺣﺪ ﮐﺎﻻ ﺩﺭﻫﺮﮏﯾﺍﺯ ﻣﺮﺍﺣﻞ ﺳﺎﺧﺖﺭﺍﺩﺍﺭﺩﺑﻪﺁﻥﺣﺴﺎﺑﺪﺍﺭﯼﺑﻬﺎﯼ ﺗﻤﺎﻡﺷﺪﻩﻣﯽﮔﻮﯾﻨﺪﻭﺑﻪﻧﻈﺮﻣﯽﺭﺳﺪ ﺍﻭﻟﯿﻦﮔﺰﺍﺭﺷﯽﺭﺍﮐﻪﮏﯾﺣﺴﺎﺑﺪﺍﺭ ﺻﻨﻌﺘﯽﺑﺎﯾﺪﺗﻬﯿﻪﮐﻨﺪﺟﺪﻭﻝﺑﻬﺎﯼﺗﻤﺎﻡ ﺷﺪﻩ ﮐﺎﻻﯼ ﻓﺮﻭﺵ ﺭﻓﺘﻪ ﺑﺎﺷﺪ. ﺟﺪﻭﻝﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﮐﺎﻻﯼﻓﺮﻭﺵﺩﺭ ﻭﺍﻗﻊﻫﻤﺎﻥﭼﺮﺧﻪﯾﺎﺷﮑﻞﮐﻠﯽ ﺣﺴﺎﺑﺪﺍﺭﯼﺻﻨﻌﺘﯽﻣﯿﺒﺎﺷﺪﮐﻪﺑﻪﺻﻮﺭﺕ ﮔﺰﺍﺭﺵﺍﺭﺍﺋﻪﻣﯽﺷﻮﺩ.ﺍﯾﻦﺟﺪﻭﻝﺍﺯ5 ﺑﺨﺶ ﺗﺸﮑﯿﻞ ﺷﺪﻩ ﺍﺳﺖ: -1ﺑﺨﺶﻣﻮﺍﺩﻣﺴﺘﻘﯿﻢﮐﻪﺍﻃﻼﻋﺎﺗﯽﺩﺭ ﺍﺭﺗﺒﺎﻁﺑﺎﻣﻮﺍﺩﻣﺼﺮﻑﺷﺪﻩﺍﺭﺍﺋﻪﻣﯽ ﺩﻫﺪ. -2ﺑﺨﺶ ﺩﺳﺘﻤﺰﺩ ﻣﺴﺘﻘﯿﻢ ﮐﻪ ﺍﻃﻼﻋﺎﺗﯽ ﺭﺍ ﺩﺭﺍﺭﺗﺒﺎﻁﻫﺰﯾﻨﻪﺣﻘﻮﻕﮐﺎﺭﮔﺮﺍﻥﺧﻂ ﺗﻮﻟﯿﺪ ﺍﺭﺍﺋﻪ ﻣﯽ ﺩﻫﺪ. -3ﺑﺨﺶﻫﺰﯾﻨﻪﻫﺎﯼﺳﺮﺑﺎﺭﺗﻮﻟﯿﺪﮐﻪ ﺍﻃﻼﻋﺎﺗﯽﺭﺍﺩﺭﺍﺭﺗﺒﺎﻁ ﺑﺎﺳﺎﯾﺮﻫﺰﯾﻨﻪ ﻫﺎﯼ ﺗﻮﻟﯿﺪ ﺍﺭﺍﺋﻪ ﻣﯽ ﺩﻫﺪ. -4ﺑﺨﺶ ﮐﺎﻻﯼ ﺩﺭ ﺟﺮﯾﺎﻥ ﺳﺎﺧﺖ. -5ﺑﺨﺶ ﮐﺎﻻﯼ ﺳﺎﺧﺘﻪ ﺷﺪﻩ. ﻣﻼﺣﻈﻪﻣﯽﮐﻨﯿﺪﺑﺮﺍﯼﺗﻬﯿﻪﺍﻭﻟﯿﻦ ﮔﺰﺍﺭﺵﺣﺴﺎﺑﺪﺍﺭﯼﺻﻨﻌﺘﯽﺑﺎﻣﻔﺎﻫﯿﻢﻭ ﺍﺻﻄﻼﺣﺎﺕﺟﺪﯾﺪﯼﻫﻤﭽﻮﻥﻣﻮﺍﺩ ﻣﺴﺘﻘﯿﻢ،ﺩﺳﺘﻤﺰﺩﻣﺴﺘﻘﯿﻢ،ﺳﺮﺑﺎﺭﻭﺳﺎﯾﺮ ﻣﻮﺍﺭﺩﻣﻮﺍﺟﻪﺧﻮﺍﻫﯿﺪﺷﺪﻫﺮﭼﻨﺪﺍﺻﻮﻝ ﺣﺴﺎﺑﺪﺍﺭﯼ ﺻﻨﻌﺘﯽ ﺑﺎ ﺣﺴﺎﺑﺪﺍﺭﯼ ﻣﻘﺪﻣﺎﺗﯽ ﻭﺗﮑﻤﯿﻠﯽﮐﻪﻓﺮﺍﮔﺮﻓﺘﯿﺪﯾﮑﺴﺎﻥﻣﯽﺑﺎﺷﺪ ﻭﻟﯿﮑﻦﺑﺮﺍﯼﻓﺮﺍﮔﯿﺮﯼﺣﺴﺎﺑﺪﺍﺭﯼﺻﻨﻌﺘﯽ ﻻﺯﻡﺍﺳﺖﺍﺑﺘﺪﺍﺑﺎﻣﻔﺎﻫﯿﻢﺣﺴﺎﺑﺪﺍﺭﯼ ﺻﻨﻌﺘﯽﻭﻃﺒﻘﻪﺑﻨﺪﯼﻫﺰﯾﻨﻪﻫﺎﺩﺭ ﺣﺴﺎﺑﺪﺍﺭﯼﺻﻨﻌﺘﯽﺁﺷﻨﺎﺷﻮﯾﺪﮐﻪﺩﺭ ﺍﺩﺍﻣﻪ ﺁﻧﻬﺎ ﺭﺍ ﺑﺮﺭﺳﯽ ﺧﻮﺍﻫﯿﻢ ﻧﻤﻮﺩ ﻭ ﺳﭙﺲ ﻣﺒﺎﺣﺚﺣﺴﺎﺑﺪﺍﺭﯼﺻﻨﻌﺘﯽﺭﺍﺑﻪﺻﻮﺭﺕ ﺗﺨﺼﺼﯽ ﺗﺮ ﻣﻄﺮﺡ ﺧﻮﺍﻫﯿﻢ ﮐﺮﺩ. ﻃﺒﻘﻪ ﺑﻨﺪﯼ ﻫﺰﯾﻨﻪ ﻫﺎﭼﮕﻮﻧﻪ ﺍﺳﺖ ﻫﺮﯾﻨﻪﻫﺎﺩﺭﺣﺴﺎﺑﺪﺍﺭﯼﺻﻨﻌﺘﯽﺍﺯ ﺩﯾﺪﮔﺎﻫﻬﺎﯼﻣﺘﻔﺎﻭﺗﯽﻃﺒﻘﻪﺑﻨﺪﯼﺷﺪﻩ ﺍﻧﺪ.ﺑﻪﺷﮑﻞﺯﯾﺮﮐﻪﺧﻼﺻﻪﻃﺒﻘﻪﺑﻨﺪﯼ ﻫﺰﯾﻨﻪ ﻫﺎ ﺭﺍ ﻧﺸﺎﻥ ﻣﯿﺪﻫﺪ ﺗﻮﺟﻪ ﮐﻨﯿﺪ ﺗﺎ ﺩﺭ ﺍﺩﺍﻣﻪﺁﻧﻬﺎﺭﺍﺑﻪﺻﻮﺭﺕﮐﻠﯽﺗﺮﺑﺮﺭﺳﯽ ﻧﻤﺎﺋﯿﻢ. ﻫﺰﯾﻨﻪﻫﺎ ﺑﻪ3ﻃﺒﻘﻪ ﺗﻘﺴﯿﻢ ﻣﯽ ﺷﻮﻧﺪﻭ ﻫﺮ ﻃﺒﻘﻪﺑﻨﺪﯼﺧﻮﺩﺑﻪﮔﺮﻭﻫﻬﺎﯾﯽﺗﻘﺴﯿﻢ ﺧﻮﺍﻫﺪ ﺷﺪ. -1ﻃﺒﻘﻪ ﺑﻨﺪﯼ ﻃﺒﯿﻌﯽ ﻫﺰﯾﻨﻪ ﻫﺎ -2ﻃﺒﻘﻪﺑﻨﺪﯼﻫﺰﯾﻨﻪﻫﺎﺑﺮﺍﺳﺎﺱ ﺍﺭﺗﺒﺎﻁ ﺁﻧﻬﺎﺑﺎ ﺗﻮﻟﯿﺪ ﻣﺤﺼﻮﻝ -3ﻃﺒﻘﻪﺑﻨﺪﯼﻫﺰﯾﻨﻪﻫﺎﺑﺮﺍﺳﺎﺱﺍﺭﺗﺒﺎﻁ ﺑﺎ ﺣﺠﻢ ﻭﺗﻌﺪﺍﺩ ﺗﻮﻟﯿﺪ ﻣﻨﻈﻮﺭﺍﺯﻃﺒﻘﻪﺑﻨﺪﯼﻃﺒﯿﻌﯽﻫﺰﯾﻨﻪﻫﺎ ﭼﯿﺴﺖ؟ ﺩﺭﺍﯾﻦﻃﺒﻘﻪﺑﻨﺪﯼﺍﺑﺘﺪﺍﻫﺰﯾﻨﻪﻫﺎﺑﻪ ﺍﻟﻒ(ﻫﺰﯾﻨﻪﻫﺎﯼﺳﺎﺧﺖ)ﺗﻮﻟﯿﺪ(ﻭﺏ( ﻫﺰﯾﻨﻪ ﻫﺎﯼ ﺗﺠﺎﺭﯼ ﺗﻔﮑﯿﮏ ﺧﻮﺍﻫﺪ ﺷﺪ ﺍﻟﻒ(1-ﻫﺰﯾﻨﻪ ﻫﺎﯼ ﺳﺎﺧﺖ ﻫﺰﯾﻨﻪﻫﺎﯾﯽ ﻣﯽﺑﺎﺷﻨﺪ ﮐﻪﺩﺭ ﮐﺎﺭﺧﺎﻧﻪ ﻫﺎ ﺟﻬﺖﺗﻮﻟﯿﺪﮐﺎﻻﻭﻣﺤﺼﻮﻝﻣﺼﺮﻑﻭ ﺍﯾﺠﺎﺩﻣﯿﺸﻮﻧﺪﻣﺎﻧﻨﺪﻣﻮﺍﺩﺍﻭﻟﯿﻪﻣﺼﺮﻓﯽ، ﻫﺰﯾﻨﻪ ﺩﺳﺘﻤﺰﺩ ﻭ ﺳﺎﯾﺮ ﻫﺰﯾﻨﻪ ﻫﺎﯼ ﺗﻮﻟﯿﺪ. ﺏ(1-ﻫﺰﯾﻨﻪ ﻫﺎﯼ ﺗﺠﺎﺭﯼ ﻫﺰﯾﻨﻪﻫﺎﯾﯽﻣﯽﺑﺎﺷﻨﺪﮐﻪﺑﺮﺍﯼﺳﺎﺧﺖ ﻣﺤﺼﻮﻝﻭﺩﺭﻗﺴﻤﺖﺳﺎﺧﺖﻧﺸﺪﻩﺑﻠﮑﻪ ﺩﺭﺳﺎﯾﺮﺑﺨﺸﻬﺎﻣﺎﻧﻨﺪﺑﺨﺶﺍﺩﺍﺭﯼ، ﺑﺨﺶﺗﻮﺯﯾﻊﻭﻓﺮﻭﺵ،ﺳﺎﯾﺮﻗﺴﻤﺘﻬﺎ ﺍﯾﺠﺎﺩﻣﯽﺷﻮﻧﺪﺑﻪﻃﻮﺭﻣﻌﻤﻮﻝﺑﻪﻫﺰﯾﻨﻪ ﻫﺎﯼﺗﺠﺎﺭﯼﻫﺰﯾﻨﻪﻫﺎﯼﺗﺠﺎﺭﯼﻫﺰﯾﻨﻪ ﻫﺎﯼ ﻋﻤﻠﯿﺎﺗﯽ ﻧﯿﺰ ﮔﻔﺘﻪ ﻣﯽ ﺷﻮﺩ. -2ﻣﻨﻈﻮﺭﺍﺯﻃﺒﻘﻪﺑﻨﺪﯼﻫﺰﯾﻨﻪﻫﺎﺑﺮ ﺍﺳﺎﺱﺍﺭﺗﺒﺎﻁﺁﻧﻬﺎﺑﺎﺗﻮﻟﯿﺪﻣﺤﺼﻮﻝ ﭼﯿﺴﺖ؟ ﺩﺭﺣﺴﺎﺑﺪﺍﺭﯼﺻﻨﻌﺘﯽ،ﻫﺰﯾﻨﻪﻫﺎﺑﺮ ﺍﺳﺎﺱﺍﺭﺗﺒﺎﻁﺑﺎﺗﻮﻟﯿﺪﺑﻪ2ﮔﺮﻭﻩﺍﻟﻒ( ﻣﺴﺘﻘﯿﻢﺏ(ﻏﯿﺮﻣﺴﺘﻘﯿﻢﺗﻘﺴﯿﻢﻣﯽ ﺷﻮﻧﺪ. ﺍﻟﻒ(2-ﻫﺰﯾﻨﻪ ﻫﺎﯼ ﻣﺴﺘﻘﯿﻢ ﻫﻤﭽﻨﺎﻧﮑﻪﻣﺸﺨﺺﻣﯽﺑﺎﺷﻨﺪﮐﻪﺍﺭﺗﺒﺎﻁ ﻣﺴﺘﻘﯿﻢﺑﺎﺗﻮﻟﯿﺪﺩﺍﺭﻧﺪﻭﻣﯽﺗﻮﺍﻥﺁﻧﻬﺎﺭﺍ ﺩﺭﮐﺎﻻﻫﺎﯼﺗﻮﻟﯿﺪﺷﺪﻩﻣﺸﺨﺺﻧﻤﻮﺩﯾﺎ ﺑﻪﻣﺮﺣﻠﻪﺍﯼﺍﺯﺳﺎﺧﺖﯾﺎﺳﻔﺎﺭﺵﺗﻮﻟﯿﺪ ﺍﺭﺗﺒﺎﻁﺩﺍﺩ.ﻣﺸﺨﺺﺗﺮﯾﻦﺍﯾﻦﻫﺰﯾﻨﻪﻫﺎ ﻣﻮﺍﺩﺍﻭﻟﯿﻪﻭﺩﺳﺘﻤﺰﺩﻣﺴﺘﻘﯿﻢﺗﻮﻟﯿﺪﻣﯽ ﺑﺎﺷﺪ.ﻣﻮﺍﺩﯼﮐﻪﻣﺴﺘﻘﯿﻤﺎﺩﺭﺗﻮﻟﯿﺪﮏﯾ ﮐﺎﻻﻧﻘﺶﺩﺍﺭﻧﺪﻣﻮﺍﺩﻣﺴﺘﻘﯿﻢﺗﻮﻟﯿﺪﻣﯽ ﺑﺎﺷﻨﺪﺑﻪﻋﻨﻮﺍﻥﻣﺜﺎﻝﭼﻮﺑﯽﮐﻪﺩﺭ ﺳﺎﺧﺖﻣﯿﺰﻭﺻﻨﺪﻟﯽ،ﭼﺮﻣﯽﮐﻪﺩﺭ ﺳﺎﺧﺖﮐﻔﺶﻭﯾﺎﺷﯿﺮﯼﮐﻪﺩﺭﺳﺎﺧﺖ ﺑﺴﺘﻨﯽﺑﻪﮐﺎﺭﻣﯽ ﺭﻭﺩﻣﻮﺍﺩﻣﺴﺘﻘﯿﻢ ﺗﻮﻟﯿﺪ ﻣﯽﺑﺎﺷﻨﺪﻭﯾﺎﺩﺳﺘﻤﺰﺩﮐﺎﺭﮔﺮﺍﻧﯽﮐﻪﺩﺭ ﺧﻂﺗﻮﻟﯿﺪﮐﺎﺭﻣﯽﮐﻨﻨﺪﻭﺩﺭﺗﻮﻟﯿﺪﮐﺎﻻ ﻧﻘﺶﺩﺍﺭﻧﺪﺩﺳﺘﻤﺰﺩﻣﺴﺘﻘﯿﻢﺗﻮﻟﯿﺪ ﻣﺤﺴﻮﺏ ﻣﯽ ﺷﻮﺩ. ﺏ(2 –ﻫﺰﯾﻨﻪ ﻫﺎﯼ ﻏﯿﺮ ﻣﺴﺘﻘﯿﻢ ﻫﺰﯾﻨﻪﻫﺎﯼﻏﯿﺮﻣﺴﺘﻘﯿﻢﻫﺰﯾﻨﻪﻫﺎﯾﯽﻣﯽ ﺑﺎﺷﻨﺪﮐﻪﺩﺭﺗﻮﻟﯿﺪﻣﺤﺼﻮﻝﻧﻘﺶﺍﺻﻠﯽ ﺭﺍﻧﺪﺍﺷﺘﻪﻫﺮﭼﻨﺪﺑﺮﺍﯼﺗﻮﻟﯿﺪﻣﺤﺼﻮﻝ ﻻﺯﻡﺍﻧﺪﻭﺑﺮﺍﯼﺳﺎﺧﺖﻣﺤﺼﻮﻝﺍﯾﺠﺎﺩ ﻣﯽﺷﻮﻧﺪﻟﯿﮑﻦﺍﺭﺗﺒﺎﻁﻣﺴﺘﻘﯿﻤﯽﺑﺎ ﻣﺤﺼﻮﻝﻧﺪﺍﺭﻧﺪﺍﯾﻦﻫﺰﯾﻨﻪﻫﺎﺭﺍﺑﻪ ﺳﺎﺩﮔﯽﻧﻤﯽﺗﻮﺍﻥﺑﻪﮏﯾﻣﺮﺣﻠﻪﺍﺯ ﺳﺎﺧﺖﻭﯾﺎﺳﻔﺎﺭﺵﻣﻌﯿﻦﻭﻣﺸﺨﺺ ﺍﺭﺗﺒﺎﻁﺩﺍﺩﻫﺮﭼﻨﺪﺍﯾﻦﻫﺰﯾﻨﻪﻫﺎﺩﺭﻃﯽ ﺗﻮﻟﯿﺪﺻﻮﺭﺕﭘﺬﯾﺮﻓﺘﻪﺍﻧﺪﻣﺎﻧﻨﺪﻫﺰﯾﻨﻪ ﻫﺎﯼﺳﻮﺧﺖﻭﺑﺮﻕﻣﺼﺮﻓﯽﺳﺎﻟﻦﻭ ﮐﺎﺭﮔﺎﻩﺗﻮﻟﯿﺪ،ﺭﻭﻏﻦﻣﺼﺮﻓﯽﺟﻬﺖ ﻣﺎﺷﯿﻦﺁﻻﺕﺗﻮﻟﯿﺪﯼﻭﺳﺎﯾﺮﻣﻮﺍﺭﺩﻣﺸﺎﺑﻪ ﻭﯾﺎﺣﻘﻮﻕﻭﺩﺳﺘﻤﺰﺩﻏﯿﺮﻣﺴﺘﻘﯿﻢ ﭘﺮﺩﺍﺧﺘﯽﺩﺭ ﺟﻬﺖ ﺗﻮﻟﯿﺪ ﻣﺎﻧﻨﺪ ﺣﻘﻮﻕ ﺳﺮ ﮐﺎﺭﮔﺮﺍﻥﻭﯾﺎﻧﮕﻬﺒﺎﻧﺎﻥﮐﻪﺑﻪﻋﻨﻮﺍﻥ ﻫﺰﯾﻨﻪﻫﺎﯼﻏﯿﺮﻣﺴﺘﻘﯿﻢﺷﻨﺎﺳﺎﯾﯽﻣﯽ ﺷﻮﻧﺪﻭﯾﺎﻫﺰﯾﻨﻪﯼﺍﺳﺘﻬﻼﮎﺳﺎﺧﺘﻤﺎﻥ ﮐﺎﺭﺧﺎﻧﻪﻩﻧﻤﯽﺗﻮﺍﻥﺁﻥﺭﺍﺑﻪﮏﯾﺗﻮﻟﯿﺪ ﻣﺸﺨﺺﻣﺮﺗﺒﻂﮐﺮﺩﻧﻤﻮﻧﻪﻫﺎﯼﻏﯿﺮ ﻣﺴﺘﻘﯿﻢﻣﯽﺑﺎﺷﻨﺪﻣﻮﺍﺩﻏﯿﺮﻣﺴﺘﻘﯿﻤﯽﮐﻪ ﺩﺭﺟﻬﺖﺗﻮﻟﯿﺪ ﻣﺼﺮﻑﻣﯽ ﺷﻮﻧﺪﻧﯿﺰ ﻣﯽ ﺗﻮﺍﻧﻨﺪﺑﻪﻋﻨﻮﺍﻥﻫﺰﯾﻨﻪﻫﺎﯼﻏﯿﺮﻣﺴﺘﻘﯿﻢ ﺗﻠﻘﯽﻣﯽﺷﻮﻧﺪﻣﻮﺍﺩﯼﻣﺎﻧﻨﺪﭼﺴﺐ ﻣﺼﺮﻓﯽﺩﺭﺳﺎﺧﺖﮐﻔﺶﻭﯾﺎﺩﺭ ﺳﺎﺧﺖ ﻣﯿﺰﻭﺻﻨﺪﻟﯽﻣﻮﺍﺩﻏﯿﺮﻣﺴﺘﻘﯿﻢﺗﻮﻟﯿﺪ ﻣﺤﺴﻮﺏﻣﯽﺷﻮﻧﺪﺍﻟﺒﺘﻪﻫﻤﭽﻨﺎﻧﮑﻪﺍﺷﺎﺭﻩ ﺷﺪﻭﺟﻮﺩﺍﯾﻦﻫﺰﯾﻨﻪ ﻫﺎﺍﻟﺰﺍﻣﯽﺍﺳﺖ ﻭﻟﯽ ﺑﻪﺩﻟﯿﻞﻧﺎﭼﯿﺰﺑﻮﺩﻥﻭﯾﺎﻏﯿﺮﺍﻟﺮﺍﻣﯽ ﺑﻮﺩﻥﺑﻪﮏﯾﻣﺤﺼﻮﻝﺁﻧﻬﺎﺭﺍﺑﻪﻋﻨﻮﺍﻥ ﻏﯿﺮﻣﺴﺘﻘﯿﻢﺷﻨﺎﺳﺎﯾﯽﻣﯽﮐﻨﻨﺪﺑﻪﻫﺰﯾﻨﻪ ﻫﺎﯼﻏﯿﺮﻣﺴﻨﻘﯿﻢﺳﺮﺑﺎﺭﺳﺎﺧﺖﯾﺎﺳﺮ ﺑﺎﺭ ﺗﻮﻟﯿﺪ ﻧﯿﺰ ﮔﻔﺘﻪ ﻣﯽ ﺷﻮﺩ. -3ﻣﻨﻈﻮﺭﺍﺯﻃﺒﻘﻪﺑﻨﺪﻱﻫﺰﻳﻨﻪﻫﺎﺑﺮ ﺍﺳﺎﺱﺍﺭﺗﺒﺎﻁﺁﻧﻬﺎﺑﺎﺗﻐﻴﻴﺮﺣﺠﻢﻭﺗﻌﺪﺍﺩ ﺗﻮﻟﻴﺪ ﭼﻴﺴﺖ؟ ﺩﺭﺍﻳﻦﻃﺒﻘﻪﺑﻨﺪﻱﮐﻪﺧﻮﺩﺑﻪﺳﻪﮔﺮﻭﻩ ﺗﻘﺴﻴﻢﻣﻲﺷﻮﺩﺍﺭﺗﺒﺎﻁﺗﻐﻴﻴﺮﻫﺰﻳﻨﻪﺑﺎ ﺗﻐﻴﻴﺮﺩﺭﺣﺠﻢﺗﻮﻟﻴﺪﺑﺮﺭﺳﻲﻣﻲﮔﺮﺩﺩ ﺑﺎﻳﺪ ﺑﺪﺍﻧﻴﻢ ﺑﺮﺧﻲ ﺍﺯ ﻫﺰﻳﻨﻪ ﻫﺎ ﺗﻐﻴﻴﺮ ﻣﻘﺪﺍﺭ ﻭﺗﻮﻟﻴﺪﺍﺛﺮﻱﺑﺮﺁﻧﻬﺎﻧﺨﻮﺍﻫﺪﺩﺍﺷﺖﻭ ﺑﺮﺧﻲ ﺩﻳﮕﺮ ﺑﺎ ﺗﻐﻴﻴﺮ ﺩﺭ ﺣﺠﻢ ﺗﻮﻟﻴﺪ ﺗﻐﻴﻴﺮ ﮐﺮﺩﮐﻪﺑﺎﺗﻮﺟﻪﺑﻪﺍﻳﻦﺷﺮﺍﻳﻂﻫﺰﻳﻨﻪﻫﺎ ﺑﻪ ﺳﻪ ﮔﺮﻭﻩ: ﺍﻟﻒ(ﻫﺰﻳﻨﻪﻫﺎﻱﺛﺎﺑﺖﺏ(ﻫﺰﻳﻨﻪ ﻫﺎﻱﻣﺘﻐﻴﻴﺮﺝ(ﻫﺰﻳﻨﻪﻫﺎﻱﻧﻴﻤﻪ ﻣﺘﻐﻴﻴﺮﺗﻘﺴﻴﻢ ﻣﻲ ﺷﻮﻧﺪ. ﺍﻟﻒ(3 -ﻫﺰﻳﻨﻪ ﻫﺎﻱ ﺛﺎﺑﺖ ﻫﺰﻳﻨﻪﻫﺎﻱﺛﺎﺑﺖﻫﺰﻳﻨﻪﻫﺎﻳﻲﻣﻲﺑﺎﺷﻨﺪ ﮐﻪﺑﺎ ﺗﻐﻴﻴﺮ ﺣﺠﻢ ﺗﻮﻟﻴﺪ ﺗﺎ ﺳﻄﺢ ﻣﺸﺨﺼﻲ ﺍﺯ ﺗﻮﻟﻴﺪ ﺗﻐﻴﻴﺮ ﻧﺨﻮﺍﻫﺪ ﮐﺮﺩ.ﺑﺎﻳﺪ ﺑﺪﺍﻧﻴﺪ ﺑﻪ ﻃﻮﺭﮐﻠﻲﻫﺰﻳﻨﻪﻫﺎﻱﺛﺎﺑﺖﺩﺍﺭﺍﻱ ﻣﺸﺨﺼﺎﺗﻲﻣﻲﺑﺎﺷﻨﺪﮐﻪﻫﺮﺍﻳﻦ ﺧﺼﻮﺻﻴﺎﺕﺩﺭﻫﺰﻳﻨﻪﻣﺸﺎﻫﺪﻩﺷﺪﻣﻲ ﺗﻮﺍﻥﺁﻥ ﺭﺍ ﺑﻪ ﻋﻨﻮﺍﻥ ﺍﻳﻦ ﮔﺮﻭﻩ ﺍﺯ ﻫﺰﻳﻨﻪ ﻫﺎ ﻃﺒﻘﻪ ﺑﻨﺪﻱ ﮐﺮﺩ. ﺍﻭﻝﺁﻧﮑﻪ:ﺍﻳﻦﻫﺰﻳﻨﻪﻫﺎﺩﺭﺳﻄﻮﺡ ﻣﺨﺘﻠﻒ ﺗﻮﻟﻴﺪ ﺩﺭ ﮐﻞ ﺛﺎﺑﺖ ﻣﻴﺒﺎﺷﻨﺪ. ﺩﻭﻡﺁﻧﮑﻪ:ﺳﻬﻢﻫﺰﻳﻨﻪﺛﺎﺑﺖﻳﮏﻭﺍﺣﺪ ﮐﺎﻻﺑﺎﺍﻓﺰﺍﻳﺶﺗﻌﺪﺍﺩﺗﻮﻟﻴﺪﮐﺎﻫﺶﻣﻲ ﻳﺎﺑﺪ ﻭ ﺑﺮ ﻋﮑﺲ. ﺳﻮﻡﺁﻧﮑﻪ:ﮐﻨﺘﺮﻝﻭﻗﻮﻉﺍﻳﻦﻫﺰﻳﻨﻪﻫﺎﺍﺯ ﻃﺮﻳﻖ ﻣﺪﻳﺮﺍﻥ ﺍﺟﺮﺍﻳﻲ ﺻﻮﺭﺕ ﻣﻲ ﭘﺬﻳﺮﺩ. ﻧﻤﻮﻧﻪﺑﺎﺭﺯﻭﻣﺸﺨﺺﺍﻳﻦﻫﺰﻳﻨﻪﻫﺎ: ﺣﻘﻮﻕﻣﺪﻳﺮﺍﻥﺗﻮﻟﻴﺪ،ﺍﺳﺘﻬﻼﮎ ﺳﺎﺧﺘﻤﺎﻥ ﻭﻣﺎﺷﻴﻦﺁﻻﺕ،ﺑﻴﻤﻪﺳﺎﺧﺘﻤﺎﻥﻭﻣﺎﺷﻴﻦ ﺁﻻﺕ،ﺍﺟﺎﺭﻩﻣﺤﻞﮐﺎﺭﺧﺎﻧﻪﻭﺳﺎﻳﺮ ﻣﻮﺍﺭﺩ ﻣﺸﺎﺑﻪ ﻣﻲ ﺑﺎﺷﺪ. ﻫﺰﯾﻨﻪﻫﺎﯼ ﻣﺘﻐﯿﺮﻫﺰﯾﻨﻪ ﻫﺎﯾﯽﻣﯽ ﺑﺎﺷﻨﺪ ﮐﻪﮐﻞﻣﺒﻠﻎ ﺁﻧﻬﺎﺑﺎﺗﻐﯿﯿﺮ ﺩﺭﺳﻄﺢ ﺗﻮﻟﯿﺪ ﻭﻣﯿﺰﺍﻥﺗﻮﻟﯿﺪﺗﻐﯿﯿﺮﻣﯽﮐﻨﺪﯾﻌﻨﯽﺑﺎ ﺍﻓﺰﺍﯾﺶﻣﻘﺪﺍﺭﺗﻮﻟﯿﺪﻭﺣﺠﻢﺗﻮﻟﯿﺪﺍﯾﻦ ﻫﺰﯾﻨﻪﻫﺎﺩﺭﮐﻞﺍﻓﺰﺍﯾﺶﻣﯽﯾﺎﺑﻨﺪﻭﺑﺎ ﮐﺎﻫﺶﺩﺭﻣﯿﺰﺍﻥﺗﻮﻟﯿﺪﺍﯾﻦﻫﺰﯾﻨﻪﻫﺎﺩﺭ ﮐﻞ ﮐﺎﻫﺶﺧﻮﺍﻫﻨﺪﯾﺎﻓﺖﻧﻤﻮﻧﻪﻣﺸﺨﺺﺍﯾﻦ ﻫﺰﯾﻨﻪﻫﺎﻣﻮﺍﺩﻣﺴﺘﻘﯿﻢﻭﺩﺳﺘﻤﺰﺩﻣﺴﺘﻘﯿﻢ ﻣﯽ ﺑﺎﺷﻨﺪ. ﻫﺰﯾﻨﻪﻫﺎﯼﻣﺘﻐﯿﺮﻧﯿﺰﻣﺸﺨﺼﻪﺍﯼﺩﺍﺭﻧﺪ ﮐﻪﺑﺮﺍﯼﺗﺸﺨﯿﺺﺍﯾﻦﻫﺰﯾﻨﻪﻫﺎﻣﯽ ﺗﻮﺍﻥ ﺁﻧﻬﺎ ﺑﻪ ﺻﻮﺭﺕ ﺯﯾﺮ ﺑﺮ ﺷﻤﺮﺩ. ﺍﻭﻝﺁﻧﮑﻪ:ﺍﯾﻦ ﻫﺰﯾﻨﻪ ﻫﺎ ﺩﺭ ﮐﻞ ﺩﺭ ﺍﺭﺗﺒﺎﻁ ﻣﺴﺘﻘﯿﻢﺑﺎﺗﻮﻟﯿﺪﻣﯽﺑﺎﺷﻨﺪﯾﻌﻨﯽﺑﺎ ﺍﻓﺰﺍﯾﺶﺗﻮﻟﯿﺪﺍﻓﺰﺍﯾﺶﻭﺑﺎﮐﺎﻫﺶﺗﻮﻟﯿﺪﺩﺭ ﮐﻞ ﮐﺎﻫﺶ ﻣﯽ ﯾﺎﺑﻨﺪ. ﺩﻭﻡﺁﻧﮑﻪ:ﻫﺰﯾﻨﻪﻣﺘﻐﯿﺮﮏﯾﻭﺍﺣﺪﮐﺎﻻ ﺛﺎﺑﺖﻣﯽﺑﺎﺷﺪﺣﺘﯽﺍﮔﺮﺗﻌﺪﺍﺩﺗﻮﻟﯿﺪ ﮐﺎﻫﺶ ﯾﺎ ﺍﻓﺰﺍﯾﺶ ﭘﯿﺪﺍ ﮐﻨﺪ. ﺳﻮﻡﺁﻧﮑﻪ:ﺑﻪﺷﮑﻞﺳﺎﺩﻩﻭﺁﺳﺎﻥﻗﺎﺑﻞ ﺗﺨﺼﯿﺺ ﺑﻪ ﺩﺍﯾﺮﻩ ﺗﻮﻟﯿﺪﯼ ﻣﯽ ﺑﺎﺷﻨﺪ. ﺍﺷﺎﺭﻩﺷﺪﻧﻤﻮﻧﻪﺑﺎﺭﺯﺍﯾﻦﻫﺰﯾﻨﻪﻫﺎﻣﻮﺍﺩ ﻣﺴﺘﻘﯿﻢﻣﺼﺮﻓﯽﺗﻮﻟﯿﺪﻭﺩﺳﺘﻤﺰﺩﻣﺴﺘﻘﯿﻢ ﻣﯽﺑﺎﺷﺪﮐﻪﺳﻌﯽﻣﯽﮐﻨﯿﻢﺩﺭﺍﺩﺍﻣﻪ ﻣﺸﺨﺼﻪﻫﺎﯼ ﻫﺰﯾﻨﻪﻫﺎﯼ ﻣﺘﻐﯿﺮﺭﺍ ﺩﺭ ﺍﯾﻦ ﻧﻤﻮﻧﻪ ﻫﺎ ﺑﺮﺭﺳﯽ ﮐﻨﯿﻢ. ﻓﺮﺽﮐﻨﯿﺪﺑﺮﺍﯼ ﺳﺎﺧﺖ6ﻋﺪﺩ ﻣﯿﺰ4ﻣﺘﺮ ﻣﺮﺑﻊﭼﻮﺏﻧﯿﺎﺯﺍﺳﺖﺣﺎﻝﺍﮔﺮﺑﺨﻮﺍﻫﯿﻢ 12ﻋﺪﺩﻣﯿﺰ ﺗﻮﻟﯿﺪﮐﻨﯿﻢﺣﺘﻤﺎ8ﻣﺘﺮ ﻣﺮﺑﻊ ﭼﻮﺏﮐﻪﻣﻮﺍﺩﺉﻣﺴﺘﻘﯿﻢﺗﻮﻟﯿﺪﻣﺤﺴﻮﺏ ﻣﯽﺷﻮﺩﻧﯿﺎﺯﻣﯽﺑﺎﺷﺪﻣﯽﺑﯿﻨﯿﺪﮐﻪﺑﺎ ﺍﻓﺰﺍﯾﺶ ﻣﯿﺰﺍﻥ ﺗﻮﻟﯿﺪ ﻫﺰﯾﻨﻪ ﻣﻮﺍﺩ ﻣﺴﺘﻘﯿﻢ ﺩﺭ ﮐﻞﻧﯿﺰﺍﻓﺰﺍﯾﺶﭘﯿﺪﺍﺧﻮﺍﻫﺪﮐﺮﺩﻭﻟﯿﮑﻦ ﺑﺎﯾﺪﺗﻮﺟﻪ ﺩﺍﺷﺘﻪ ﺑﺎﺷﯿﺪ ﺑﺮﺍﯼ ﺳﺎﺧﺖﮏﯾ ﻣﯿﺰ5/1ﻣﺘﺮﻣﺮﺑﻊ ﭼﻮﺏﻧﯿﺎﺯﺍﺳﺖ)5/1 =:4(6ﮐﻪﻫﯿﭽﮕﺎﻩﺑﺎﺍﻓﺰﺍﯾﺶﺗﻮﻟﯿﺪ، ﻣﯿﺰﺍﻥﻣﻮﺍﺩﻣﺴﺘﻘﯿﻢﺳﺎﺧﺖﮏﯾﻭﺍﺣﺪ ﺗﻐﯿﯿﺮﻧﻤﯽﮐﻨﺪﯾﻌﻨﯽﺳﺎﺧﺖﮏﯾﻋﺪﺩ ﻣﯿﺰﺣﺘﻤﺎً5/1ﻣﺘﺮﻣﺮﺑﻊﭼﻮﺏﻧﯿﺎﺯﺩﺍﺭﺩ ﻭﺑﺎﭼﻮﺏ ﮐﻤﺘﺮﻭ ﯾﺎﺑﯿﺸﺘﺮ ﻧﻤﯽﺗﻮﺍﻥ ﻣﯿﺰ ﺳﺎﺧﺖﺑﻨﺎﺑﺮﺍﯾﻦﻫﺰﯾﻨﻪﻣﻮﺍﺩﻣﺴﺘﻘﯿﻢﺩﺭ ﮏﯾﻭﺍﺣﺪ ﺛﺎﺑﺖ ﻣﯿﺒﺎﺷﺪ. ﺩﺭﺿﻤﻦﺍﯾﻦﻫﺰﯾﻨﻪﺑﻪﺭﺍﺣﺘﯽﻗﺎﺑﻞ ﭘﯿﮕﯿﺮﯼﺩﺭﺳﺎﺧﺖﻣﺤﺼﻮﻝﻣﯽﺑﺎﺷﺪﻭ ﻣﯽﺗﺌﺎﻥﻫﺰﯾﻨﻪﭼﻮﺏﻣﺼﺮﻓﯽﺭﺍﺩﺭ ﺳﺎﺧﺖ ﻣﯿﺰ ﻣﺸﺎﻫﺪﻩ ﻧﻤﻮﺩ. ﺝ(3 -ﻫﺰﯾﻨﻪ ﻫﺎﯼ ﻧﯿﻤﻪ ﻣﺘﻐﯿﺮ ﺑﺮﺧﯽﺍﺯﻫﺰﯾﻨﻪﻫﺎﺍﺯﺩﻭﻗﺴﻤﺖﻣﺘﻐﯿﺮﻭ ﺛﺎﺑﺖﺗﺸﮑﯿﻞﺷﺪﻩﺍﻧﺪﺍﯾﻦﻫﺰﯾﻨﻪﻫﺎﺑﻪ ﺷﮑﻠﯽﻣﯽﺑﺎﺷﻨﺪﮐﻪﺗﺎﺣﺪﻣﺸﺨﺼﯽﺍﺯ ﺗﻮﻟﯿﺪﺑﺎﺍﻓﺰﺍﯾﺶﯾﺎﮐﺎﻫﺶﺗﻮﻟﯿﺪﺑﺨﺶ ﺛﺎﺑﺖﺁﻧﻬﺎﺗﻐﯿﯿﺮﻧﻤﯽﮐﻨﺪﻭﺍﯾﻦﺩﺭ ﺻﻮﺭﺗﯽﺍﺳﺖﮐﻪﺑﯿﺶﺍﺯﺣﺪﻣﺸﺨﺺ ﺗﻮﻟﯿﺪﺑﺎﺗﻐﯿﯿﺮﺩﺭﺣﺠﻢﺗﻮﻟﯿﺪﺍﯾﻦﻫﺰﯾﻨﻪ ﻫﺎ ﺍﻓﺰﺍﯾﺶ ﯾﺎ ﮐﺎﻫﺶ ﺧﻮﺍﻫﻨﺪ ﯾﺎﻓﺖ. ﺑﻌﻨﻮﺍﻥﻣﺜﺎﻝﻣﯿﺘﻮﺍﻥﺑﻪﺑﺮﻕﻣﺼﺮﻓﯽ ﮐﺎﺭﺧﺎﻧﻪﺍﺷﺎﺭﻩﮐﺮﺩ.ﺑﺮﻗﯽﮐﻪﺟﻬﺖ ﺭﻭﺷﻨﺎﯾﯽﺳﺎﻟﻦﮐﺎﺭﺧﺎﻧﻪﺑﻪﮐﺎﺭﻣﯽﺭﻭﺩ ﺗﻘﺮﯾﺒﺎًﺛﺎﺑﺖ ﺍﺳﺖﭼﻪ ﺗﻮﻟﯿﺪﮐﻢ ﻭﭼﻪ ﺯﯾﺎﺩ ﺑﺎﺷﺪﻭﻟﯿﮑﻦﺑﺮﻕﻣﺼﺮﻓﯽﻣﺎﺷﯿﻦﺁﻻﺕﺑﺎ ﺗﻐﯿﯿﺮﺩﺭﺣﺠﻢﻭﻣﯿﺰﺍﻥﺗﻮﻟﯿﺪﺗﻐﯿﯿﺮ ﺧﻮﺍﻫﺪﮐﺮﺩ.ﺑﻨﺎﺑﺮﺍﯾﻦﻫﺰﯾﻨﻪﺑﺮﻕﻣﺼﺮﻓﯽ ﮐﺎﺭﺧﺎﻧﻪ ﻣﯽ ﺗﻮﺍﻧﺪ ﻧﯿﻤﻪ ﻣﺘﻐﯿﺮ ﺑﺎﺷﺪ. ﺍﺷﺎﺭﻩﺷﺪﮐﻪﻫﺰﯾﻨﻪﻫﺎﺑﺮﺍﺳﺎﺱﺍﺭﺗﺒﺎﻁ ﺁﻧﻬﺎﺑﺎﺗﻐﯿﯿﺮﺩﺭﺣﺠﻢﺗﻮﻟﯿﺪﺑﻪﮔﺮﻭﻩ ﻫﺰﯾﻨﻪﻫﺎﯼﺛﺎﺑﺖ،ﻫﺰﯾﻨﻪﻫﺎﯼﻣﺘﻐﯿﯿﺮﻭ ﻫﺰﯾﻨﻪﻫﺎﯼﻧﯿﻤﻪﻣﺘﻐﯿﯿﺮﺗﻘﺴﯿﻢﻣﯽﺷﻮﻧﺪ ﮐﻪﺑﻪﻃﻮﺭﺗﻮﺿﯿﺢﺩﺍﺩﻩﺷﺪﻧﺪ.ﺩﺭﺿﻤﻦ ﺑﺎﯾﺪﺗﻮﺟﻪ ﺩﺍﺷﺘﻪﺑﺎﺷﯿﺪ ﻫﺰﯾﻨﻪﻫﺎﯼ ﺛﺎﺑﺖ ﺧﻮﺩ ﺑﻪ3ﺩﺳﺘﻪ ﺗﻘﺴﯿﻢ ﻣﯽ ﺷﻮﻧﺪ. -1ﺍﻟﻒ-(3ﻫﺰﯾﻨﻪﻫﺎﯼﺛﺎﺑﺖﻇﺮﻓﯿﺖ ﮐﺎﺭﺧﺎﻧﻪ -2ﺍﻟﻒ-(3ﻫﺰﯾﻨﻪﻫﺎﯼﺛﺎﺑﺖﺑﻬﺮﻩ ﺑﺮﺩﺍﺭﯼ -3ﺍﻟﻒ(3 -ﻫﺰﯾﻨﻪ ﻫﺎﯼ ﺛﺎﺑﺖ ﺑﺮﻧﺎﻣﻪ ﺍﯼ -1ﺍﻟﻒ-(3ﻫﺰﯾﻨﻪﻫﺎﯼﺛﺎﺑﺖﻇﺮﻓﯿﺖ ﮐﺎﺭﺧﺎﻧﻪ:ﻫﺰﯾﻨﻪﻫﺎﯼﺛﺎﺑﺖﻇﺮﻓﯿﺖ ﮐﺎﺭﺧﺎﻧﻪﻫﺰﯾﻨﻪﻫﺎﯾﯽﻣﯽﺑﺎﺷﻨﺪﮐﻪﺑﺎ ﺗﺠﻬﯿﺰﺍﺕﻭﺍﻣﮑﺎﻧﺎﺕﺗﻮﻟﯿﺪﯼﮐﺎﺭﺧﺎﻧﻪ ﺭﺍﺑﻄﻪﻣﺴﺘﻘﯿﻢ ﺩﺍﺭﻧﺪ ﻫﺰﯾﻨﻪ ﻫﺎﯼ ﺍﺳﺘﻬﻼﮎ ﻣﺎﺷﯿﻦﺁﻻﺕﻭﺗﺠﻬﯿﺰﺍﺕﻭﺗﺎﺳﯿﺴﺎﺕ ﻧﻤﻮﻧﻪﻫﺎﯼﺍﺯﻫﺰﯾﻨﻪﻫﺎﯼﺛﺎﺑﺖﮐﺎﺭﺧﺎﻧﻪ ﻣﯽ ﺑﺎﺷﻨﺪ. -2ﺍﻟﻒ-(3ﻫﺰﯾﻨﻪﻫﺎﯼﺛﺎﺑﺖﺑﻬﺮﻩ ﺑﺮﺩﺍﺭﯼ:ﻫﺰﯾﻨﻪﻫﺎﯾﯽﻣﯽﺑﺎﺷﻨﺪﮐﻪﺑﺎ ﮐﺎﺭﺑﺮﯼﻭﺑﻬﺮﻩﺑﺮﺩﺍﺭﯼﺍﺯﺗﺠﻬﯿﺰﺍﺕ ﺗﺌﻠﯿﺪﯼﺍﺭﺗﺒﺎﻁﻣﺴﺘﻘﯿﻢﺩﺍﺭﻧﺪﻣﺎﻧﻨﺪﻫﺰﯾﻨﻪ ﻫﺎﯼﺑﯿﻤﻪﺳﺎﺧﺘﻤﺎﻥ ﻭﺗﺠﻬﯿﺰﺍﺕﻭ ﻣﺎﺷﯿﻦ ﺁﻻﺕ. -3ﺍﻟﻒ(3-ﻫﺰﯾﻨﻪﻫﺎﯼﺛﺎﺑﺖﺑﺮﻧﺎﻣﻪ ﺍﯼ:ﻫﺰﯾﻨﻪﻫﺎﯼﺛﺎﺑﺘﯽﻣﯽﺑﺎﺷﻨﺪﮐﻪﺑﺎ ﺍﺗﺨﺎﺫﺗﺼﻤﯿﻤﺎﺕﻣﺪﯾﺮﺍﻥﮐﺎﺭﺧﺎﻧﻪﻣﺮﺗﺒﻂ ﺑﻮﺩﻩﻭﺩﺭﺭﺍﺳﺘﺎﯼﺑﺮﻧﺎﻣﻪﺭﯾﺰﯼﺁﯾﻨﺪﻩ ﺍﯾﺠﺎﺩﻣﯽﺷﻮﻧﺪﻣﺎﻧﻨﺪﻫﺰﯾﻨﻪﻫﺎﯼ ﺗﺤﻘﯿﻖ ﻭﭖﻭﻫﺶ،ﻫﺰﯾﻨﻪﻫﺎﯼﺗﺒﻠﯿﻐﺎﺗﯽﻭ ﺑﺎﺯﺭﮔﺎﻧﯽ. ﺁﺷﻨﺎﯾﯽﺑﺎﻣﻔﺎﻫﯿﻢ،ﺗﻌﺎﺭﯾﻒﻭﺍﺻﻄﻼﺣﺎﺕ ﻣﻮﺟﻮﺩ ﺩﺭ ﮔﺰﺍﺭﺷﺎﺕ ﺣﺴﺎﺑﺪﺍﺭﯼ ﺻﻨﻌﺘﯽ ﺩﺭﻓﺼﻞﻗﺒﻞﺑﺎﺣﺴﺎﺑﺪﺍﺭﯼﺑﻬﺎﯼﺗﻤﺎﻡ ﺷﺪﻩﻭﮐﺎﺭﺑﺮﺩﺁﻥﺁﺷﻨﺎﺷﺪﯾﺪﺍﻧﻮﺍﻉﻃﺒﻘﻪ ﺑﻨﺪﯼ ﻫﺰﯾﻨﻪ ﻫﺎ ﺭﺍ ﻧﯿﺰ ﻓﺮﺍ ﮔﺮﻓﺘﯿﺪ. ﺩﺭﺍﯾﻦﺑﺨﺶﺳﻌﯽﻣﯽﮐﻨﯿﻢﺑﺎﻣﻔﺎﻫﯿﻢ، ﺗﻌﺎﺭﯾﻒﻭﺍﺻﻄﻼﺣﺎﺕﮔﺰﺍﺭﺷﺎﺕ ﺣﺴﺎﺑﺪﺍﺭﯼ ﺻﻨﻌﺘﯽ ﺁﺷﻨﺎ ﺷﻮﯾﺪ. ﻣﻨﻈﻮﺭﺍﺯﻫﺰﯾﻨﻪﯾﺎﺑﯽﻭﺩﺍﯾﺮﻩﯼﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ ﭼﯿﺴﺖ ؟ ﻫﺰﯾﻨﻪﯾﺎﺑﯽﻋﺒﺎﺭﺕﺍﺳﺖﺍﺯﺗﻌﯿﯿﻦﺑﻬﺎﯼ ﺗﻤﺎﻡﺷﺪﻩﮐﺎﻻﯼﺳﺎﺧﺘﻪﺷﺪﻩﻭﻣﻮﺟﻮﺩﯼ ﮐﺎﻻﯼﺩﺭﺟﺮﯾﺎﻥﺳﺎﺧﺖ.ﻭﻣﻨﻈﻮﺭﺍﺯ ﺩﺍﯾﺮﻩﻫﺰﯾﻨﻪﯾﺎﺑﯽﺩﺍﯾﺮﻩﺍﯾﺲﮐﻪﺩﺍﻣﻨﻪ ﻣﺴﺌﻮﻟﯿﺖﻧﮕﻬﺪﺍﺭﯼﺍﺳﻨﺎﺩﻭﻣﺪﺍﺭﮎﻣﺮﺗﺒﻂ ﺑﺎﺣﺴﺎﺑﺪﺍﺭﯼﻋﻤﻠﯿﺎﺕﺗﻮﻟﯿﺪﯼﻭﻏﯿﺮ ﺗﻮﻟﯿﺪﯼﺭﺍﺑﻪﻋﻬﺪﻩﺩﺍﺷﺘﻪﻭﺩﺭﺿﻤﻦ ﻭﻇﯿﻔﻪﺗﺠﺰﯾﻪﻭﺗﺤﻠﯿﻞﮐﻠﯿﻪﻫﺰﯾﻨﻪﻫﺎﯼ ﺗﻮﻟﯿﺪﯼ،ﺗﻮﺯﯾﻊﻭﻓﺮﻭﺵﺟﻬﺖﺍﺭﺍﺋﻪﻭ ﺍﺳﺘﻔﺎﺩﻩﻣﺪﯾﺮﯾﺖﺭﺍﺑﻪﻋﻬﺪﻩﺩﺍﺭﺩ. ﻓﻌﺎﻟﯿﺘﻬﺎﯼﺩﺍﯾﺮﻩﻫﺰﯾﻨﻪﺑﺎﯾﯽﺩﺭﺍﺭﺗﺒﺎﻁﺑﺎ ﮔﺬﺷﺘﻪ،ﺣﺎﻝﻭﺁﯾﻨﺪﻩﻭﺍﺣﺪﺍﻗﺘﺼﺎﺩﯼ ﻣﯿﺒﺎﺷﺪ. ﮐﺎﻻﯼ ﺳﺎﺧﺘﻪ ﺷﺪﻩ ﭼﯿﺴﺖ؟ ﮐﺎﻻﯾﯽﮐﻪﺑﺎﮔﺬﺭﺍﻧﺪﻥﻣﺮﺍﺣﻞﺗﻮﻟﯿﺪﺑﻪ ﺷﮑﻞﮐﺎﻣﻞﺳﺎﺧﺘﻪﺷﺪﻩﺍﺳﺖﻭﺩﺭﻭﺍﻗﻊ ﻓﺮﺁﯾﻨﺪﺗﻮﻟﯿﺪﺭﺍﺑﻪﺷﮑﻞﮐﺎﻣﻞﻃﯽﻧﻤﻮﺩﻩ ﺍﺳﺖ ﺭﺍ ﮐﺎﻻﯼ ﺳﺎﺧﺘﻪ ﺷﺪﻩ ﮔﻮﯾﻨﺪ. ﮐﺎﻻﯼ ﺩﺭ ﺣﺎﻝ ﺳﺎﺧﺖ ﭼﯿﺴﺖ؟ ﮐﺎﻻﻫﺎﯾﯽﮐﻪﺩﺭ ﺟﺮﯾﺎﻥﻣﺮﺍﺣﻞﺗﻮﻟﯿﺪ ﻗﺮﺍﺭ ﮔﺮﻓﺘﻪﺍﻧﺪﻭﻟﯿﮑﻦﮐﺎﻣﻞﻧﺸﺪﻩﺍﻧﺪﻭ ﺑﺨﺸﯽﺍﺯﻓﺮﺍﯾﻨﺪﺗﻮﻟﯿﺪﺭﺍﻃﯽﻧﻤﻮﺩﻩﺍﻧﺪ ﻭﻟﯽﺳﺎﺧﺖﺁﻧﻬﺎﺗﻤﺎﻡﻧﺸﺪﻩﺍﺳﺖﺭﺍ ﮐﺎﻻﯼ ﺩﺭ ﺟﺮﯾﺎﻥ ﺳﺎﺧﺖ ﮔﻮﯾﻨﺪ. ﻣﻨﻈﻮﺭ ﺍﺯ ﺗﻮﻟﯿﺪ ﭼﯿﺴﺖ ؟ ﻫﺮﮔﺎﻩﻣﻮﺍﺩﺍﻭﻟﯿﻪﺑﺎﻋﺒﻮﺭﺍﺯﮏﯾﻓﺮﺍﯾﻨﺪ ﺳﺎﺧﺖﺗﻐﯿﯿﺮﺷﮑﻞﺩﻫﺪﻭﺑﻪﮏﯾﮐﺎﻻﯼ ﺳﺎﺧﺘﻪﺷﺪﻩﺗﺒﺪﯾﻞﺷﻮﺩﺍﺻﻄﻼﺣﺎًﻣﯽ ﮔﻮﯾﻨﺪ ﺗﻮﻟﯿﺪ ﺻﻮﺭﺕ ﭘﺬﯾﺮﻓﺘﻪ ﺍﺳﺖ. ﺑﻪﻋﻨﻮﺍﻥﻣﺜﺎﻝﺍﮔﺮﮏﯾﺗﮑﻪﭼﻮﺏﺑﺎ ﮔﺬﺷﺖﺍﺯﻓﺮﺁﯾﻨﺪﺑﺮﺵ-ﻭﺍﺗﺼﺎﻝﺑﻪﻣﯿﺰ ﻭﺻﻨﺪﻟﯽﺗﺒﺪﯾﻞﺷﻮﺩﺍﯾﻦﻋﻤﻞﺗﻮﻟﯿﺪ ﻣﺤﺴﻮﺏﻣﯽﮔﺮﺩﺩﻭﯾﺎﻓﺮﺍﯾﻨﺪﭼﻨﺪﻣﺎﺩﻩ ﺷﯿﻤﯿﺎﯾﯽﺑﻪﺭﻧﮓﺗﻮﻟﯿﺪﻣﺤﺴﻮﺏﻣﯽ ﺷﻮﺩ.ﺍﻟﺒﺘﻪﺑﺎﯾﺪﺗﻮﺟﻪﺩﺍﺷﺖﻣﻤﮑﻦﺍﺳﺖ ﮐﺎﻻﯼﺳﺎﺧﺘﻪﺷﺪﻩﮏﯾﻓﺮﺁﯾﻨﺪ ﺗﻮﻟﯿﺪ،ﻣﻮﺍﺩﺍﻭﻟﯿﻪﺗﻮﻟﯿﺪﺩﯾﮕﺮﻣﺤﺴﻮﺏ ﮔﺮﺩﺩﻭﺩﺭﻓﺮﺁﯾﻨﺪﯼﺩﯾﮕﺮﺑﻪﮏﯾﮐﺎﻻﯼ ﺳﺎﺧﺘﻪ ﺷﺪﻩ ﺩﯾﮕﺮ ﺗﺒﺪﯾﻞ ﺷﻮﺩ. ﺑﻌﻨﻮﺍﻥﻣﺜﺎﻝﺳﻨﮓﺁﻫﻦﮐﻪﻣﻮﺍﺩﺍﻭﻟﯿﻪ ﺫﻭﺏﺁﻫﻦﻣﯽﺑﺎﺷﺪﺑﺎﻃﯽﻣﺮﺍﺣﻞﺗﻮﻟﯿﺪ ﺑﻪﻭﺭﻕﺁﻫﻦﻭﻧﺒﺸﯽﻭﺍﺷﮑﺎﻝﻣﺨﺘﻠﻒ ﺗﺒﺪﯾﻞﻣﯿﺸﻮﺩﻭﺍﯾﻦﮐﺎﻻﯼﺳﺎﺧﺘﻪﺷﺪﻩ ﯾﻌﻨﯽﻫﻤﺎﻥﻭﺭﻕ ﺁﻫﻦﻣﻮﺍﺩ ﺍﻭﻟﯿﻪﺳﺎﺧﺖ ﻭ ﺗﻮﻟﯿﺪﻣﯿﺰ ﻓﻠﺰﯼ، ﺍﺟﺎﻕﮔﺎﺯ ﻭﺳﺎﯾﺮ ﻣﻮﺍﺭﺩ ﻗﺮﺍﺭ ﺧﻮﺍﻫﺪ ﮔﺮﻓﺖ. ﺍﺟﺰﺍﺀﻭﻋﻮﺍﻣﻞﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﮐﺪﺍﻡ ﺍﺳﺖ ؟ ﻋﻮﺍﻣﻞﺍﺻﻠﯽ ﺑﻬﺎﯼﺗﻤﺎﻡ ﺷﺪﻩﺑﻪ ﻃﻮﺭ ﮐﻠﯽ 3ﺩﺳﺘﻪ ﺯﯾﺮ ﻣﯽ ﺑﺎﺷﻨﺪ. -1ﻣﻮﺍﺩ ﺍﻭﻟﯿﻪ-2ﺩﺳﺘﻤﺰﺩ-3ﺳﺮ ﺑﺎﺭ )ﺳﺎﯾﺮ ﻫﺰﯾﻨﻪ ﻫﺎﯼ ﺗﻮﻟﯿﺪ( -1ﻣﻮﺍﺩ ﺍﻭﻟﯿﻪ ﻣﻮﺍﺩﺍﻭﻟﯿﻪﺭﮐﻦﺍﺻﻠﯽﺗﻮﻟﯿﺪﮐﺎﻻﻭ ﻣﺤﺼﻮﻝﻣﯽﺑﺎﺷﺪﺩﺭﺿﻤﻦﻣﯽﺩﺍﻧﯿﺪﮐﻪ ﻣﻮﺍﺩﺍﻭﻟﯿﻪﺗﻮﻟﯿﺪﺧﻮﺩﺑﻪﺩﻭﺑﺨﺶﺯﯾﺮ ﺗﻘﺴﯿﻢ ﻣﯽ ﺷﻮﻧﺪ: ﺍﻟﻒ(1-ﻣﻮﺍﺩ ﻣﺴﺘﻘﯿﻢ ﺁﻥﺑﺨﺶﺍﺯﻣﻮﺍﺩﺍﻭﻟﯿﻪﻣﺼﺮﻓﯽﮐﻪﺍﺯ ﮐﺎﻻﯼﺳﺎﺧﺘﻪﺷﺪﻩﺟﺪﺍﺋﯽﻧﺎﭘﺬﯾﺮﺍﺳﺖﻭ ﻣﺴﺘﻘﯿﻤﺎًﺩﺭﺳﺎﺧﺖ ﮐﺎﻻﻧﻘﺶﺩﺍﺭﺩﺭﺍ ﻣﻮﺍﺩ ﻣﺴﺘﻘﯿﻢﮔﻮﯾﻨﺪﺑﻪﻋﻨﻮﺍﻥﻣﺜﺎﻝﺁﺭﺩﺩﺭ ﺳﺎﺧﺖﻧﺎﻥﻣﻮﺍﺩﻣﺴﺘﻘﯿﻢﺗﻮﻟﯿﺪﻧﺎﻥ ﻣﺤﺴﻮﺏ ﻣﯽ ﮔﺮﺩﺩ. ﺏ(1-ﻣﻮﺍﺩ ﻏﯿﺮ ﻣﺴﺘﻘﯿﻢ ﺁﻥﺑﺨﺶﺍﺯﻣﻮﺍﺩ ﻣﺼﺮﻓﯽﮐﻪﺑﺮﺍﯼ ﺗﮑﻤﯿﻞ ﮐﺎﻻﺿﺮﻭﺭﯼﻣﯽﺑﺎﺷﺪﻭﻟﯿﮑﻦﺑﻪﻋﻠﺖ ﻣﺼﺮﻑﻧﺎﭼﯿﺰﺁﻥﻧﺘﻮﺍﻥﺁﻥﺭﺍﺑﻪﻋﻨﻮﺍﻥ ﻣﻮﺍﺩﻣﺴﺘﻘﯿﻢﻣﺼﺮﻓﯽﺗﻮﻟﯿﺪﻃﺒﻘﻪﺑﻨﺪﯼ ﮐﺮﺩﻣﻮﺍﺩﻏﯿﺮﻣﺴﺘﻘﯿﻢﻣﺤﺴﻮﺏﻣﯽﺷﻮﺩ ﻣﺎﻧﻨﺪﻣﺼﺮﻑﻣﯿﺦﺩﺭﺳﺎﺧﺖﻣﯿﺰﻭ ﮐﻤﺪﭼﻮﺑﯽ. - 2ﺩﺳﺘﻤﺰﺩ)ﮐﺎﺭ( ﺣﻘﻮﻕﻭﺣﻖﺍﻟﺰﺣﻤﻪﺍﯼﮐﻪﺩﺭﺟﺮﯾﺎﻥ ﺗﻮﻟﯿﺪﻭﺳﺎﺧﺖﺑﺮﺍﯼﺗﺒﺪﯾﻞﻣﻮﺍﺩﺑﻪﮐﺎﻻ ﺑﻪﮐﺎﺭﮔﺮﺍﻥﭘﺮﺩﺍﺧﺖﻣﯿﺸﻮﺩﺭﺍﺑﻪﻋﻨﻮﺍﻥ ﺩﺳﺘﻤﺰﺩ ﺗﻮﻟﯿﺪ ﺷﻨﺎﺳﺎﯾﯽ ﻣﯽ ﮐﻨﻨﺪ. ﺩﺳﺘﻤﺰﺩﻧﯿﺰﺑﻪﺩﻭﺑﺨﺶﺯﯾﺮﺗﻘﺴﯿﻢ ﺧﻮﺍﻫﺪ ﺷﺪ: ﺍﻟﻒ(2 -ﺩﺳﺘﻤﺰﺩ ﻣﺴﺘﻘﯿﻢ ﺩﺳﺘﻤﺰﺩﯼﺍﺳﺖﮐﻪﺑﺎﺑﺖﮐﺎﺭﯼﭘﺮﺩﺍﺧﺖ ﻣﯽﺷﻮﺩﮐﻪﻣﺴﺘﻘﯿﻢﺻﺮﻑﺗﺒﺪﯾﻞﻣﻮﺍﺩ ﺍﻭﻟﯿﻪﺑﻪﮐﺎﻻﯼﺳﺎﺧﺘﻪﺷﺪﻩﺍﻧﺠﺎﻡﻣﯽ ﺷﻮﺩ. ﺏ(2-ﺩﺳﺘﻤﺰﺩ ﻏﯿﺮ ﻣﺴﺘﻘﯿﻢ ﺩﺳﺘﻤﺰﺩﯼﺍﺳﺖﮐﻪﺑﺎﺑﺖﮐﺎﺭﯼﭘﺮﺩﺍﺧﺖ ﻣﯽﺷﻮﺩ ﮐﻪ ﻣﺴﺘﻘﯿﻤﺎًﺩﺭ ﺳﺎﺧﺖ ﻭ ﺗﺮﮐﯿﺐ ﮐﺎﻻﯼﺳﺎﺧﺘﻪﺷﺪﻩﻧﻘﺶﻧﺪﺍﺷﺘﻪﺍﺳﺖ ﻣﺎﻧﻨﺪﺣﻘﻮﻕﻧﮕﻬﺒﺎﻧﺎﻥﻭﺳﺮﮐﺎﺭﮔﺮﺍﻥ ﮐﺎﺭﺧﺎﻧﻪ ﻭ..... -3ﺳﺎﯾﺮ ﻫﺰﯾﻨﻪ ﻫﺎ)ﺳﺮ ﺑﺎﺭ ﺳﺎﺧﺖ( ﮐﻠﯿﻪﻫﺰﯾﻨﻪﻫﺎﯾﯽﮐﻪﺩﺭﺟﺮﯾﺎﻥﺗﻮﻟﯿﺪ ﺍﺗﻔﺎﻕﻣﯽﺍﻓﺘﻨﺪﻭﻟﯿﮑﻦﻧﻤﯽﺗﻮﺍﻥﺁﻧﻬﺎﺭﺍ ﺑﻪﻃﻮﺭﻣﺴﺘﻘﯿﻢﻭﻣﺸﺨﺺﺑﻪﺍﻗﻼﻣﯽﺍﺯ ﺗﻮﻟﯿﺪﯾﺎ ﻣﺤﺼﻮﻟﯽ ﺧﺎﺹ ﺍﺧﺘﺼﺎﺹ ﺩﺍﺩ ﺑﻪ ﻋﻨﻮﺍﻥﺳﺮﺑﺎﺭﮐﺎﺭﺧﺎﻧﻪﻭﯾﺎﺳﺎﯾﺮﻫﺰﯾﻨﻪ ﻫﺎﺷﻨﺎﺳﺎﯾﯽﻣﯽﺷﻮﻧﺪﻧﻤﻮﻧﻪﻫﺎﯼ ﻣﺸﺨﺺﺍﯾﻦ ﻫﺰﯾﻨﻪ ﻫﺎ ؛ ﻣﻮﺍﺩ ﻏﯿﺮ ﻣﺴﺘﻘﯿﻢ ﺗﻮﻟﯿﺪ،ﺩﺳﺘﻤﺰﺩﻏﯿﺮﻣﺴﺘﻘﯿﻢ،ﻫﺰﯾﻨﻪ ﺗﻌﻤﯿﺮﺍﺕﻭﻫﺰﯾﻨﻪﻫﺎﯼﺍﺳﺘﻬﻼﮎﻣﺎﺷﯿﻦ ﺁﻻﺕ،ﻫﺰﯾﻨﻪﺑﯿﻤﻪﻭﺳﺎﯾﺮﻣﻮﺍﺩﻣﺸﺎﺑﻪ ﻣﯽ ﺑﺎﺷﺪ. ﮔﺰﺍﺭﺷﻬﺎﯼﺣﺴﺎﺑﺪﺍﺭﯼﺻﻨﻌﺘﯽﻭﺭﻭﺵ ﺗﻬﯿﻪ ﺁﻧﻬﺎ ﺩﺭﺣﺴﺎﺑﺪﺍﺭﯼﻣﻘﺪﻣﺎﺗﯽﺍﺷﺎﺭﻩﮐﺮﺩﯾﻢ ﺍﺳﺘﻔﺎﺩﻩ ﮐﻨﻨﺪﮔﺎﻥ ﺍﺯ ﮔﺰﺍﺭﺷﻬﺎﯼ ﺣﺴﺎﺑﺪﺍﺭﯼ ﺩﻭ ﺩﺳﺘﻪ ﻣﯽ ﺑﺎﺷﻨﺪ. ﺍﻟﻒ(ﺍﺳﺘﻔﺎﺩﻩ ﮐﻨﻨﺪﮔﺎﻥ ﺩﺭﻭﻥ ﺳﺎﺯﻣﺎﻧﯽ ﺏ(ﺍﺳﺘﻔﺎﺩﻩ ﮐﻨﻨﺪﮔﺎﻥ ﺑﺮﻭﻥ ﺳﺎﺯﻣﺎﻧﯽ ﻭﺍﺷﺎﺭﻩﺷﺪﮔﺰﺍﺭﺷﻬﺎﯼﺣﺴﺎﺑﺪﺍﺭﯼﺗﻬﯿﻪ ﻣﯽ ﺷﻮﻧﺪ ﺗﺎ2ﻫﺪﻑ ﺯﯾﺮ ﺗﺤﻘﻖ ﭘﯿﺪﺍ ﮐﻨﺪ. -1ﺍﻣﮑﺎﻥﺑﺮﺭﺳﯽﺗﻮﺍﻧﺎﯾﯽﻭﻧﮑﺎﺕﺿﻌﻒ ﻣﻮﺳﺴﺎﺕﺑﺎﺗﻮﺟﻪﺑﻪﺗﺠﺰﯾﻪﻭﺗﺤﻠﯿﻞ ﻋﻤﻠﮑﺮﺩ ﻭ ﻓﻌﺎﻟﯿﺘﻬﺎﯼ ﻣﻮﺳﺴﺎﺕ ﻭ ﺷﺮﮐﺘﻬﺎ -2ﺑﺮﻧﺎﻣﻪﺭﯾﺰﯼﻭﮐﻨﺘﺮﻝﻓﻌﺎﻟﯿﺘﻬﺎﺑﺎ ﺗﻮﺟﻪﺑﻪﺍﻃﻼﻋﺎﺕﮐﺴﺐﺷﺪﻩﺍﺯ ﮔﺰﺍﺭﺷﺎﺕﻣﺎﻟﯽﮔﺬﺷﺘﻪﺑﻨﺎﺑﺮﺍﯾﻦ ﻣﻮﺳﺴﺎﺕ ﺗﻮﻟﯿﺪﯼﻧﯿﺰﺩﻭﮔﺮﻭﻩﮔﺰﺍﺭﺵﺗﻬﯿﻪﻣﯽ ﮐﻨﻨﺪ. -1ﮔﺰﺍﺭﺷﻬﺎﯼ ﺩﺭﻭﻥ ﺳﺎﺯﻣﺎﻧﯽ -2ﮔﺰﺍﺭﺷﻬﺎﯼ ﺑﺮﻭﻥ ﺳﺎﺯﻣﺎﻧﯽ -1ﮔﺰﺍﺭﺷﻬﺎﯼ ﺩﺭﻭﻥ ﺳﺎﺯﻣﺎﻧﯽ ﮔﺰﺍﺭﺷﻬﺎﯼﺩﺭﻭﻥﺳﺎﺯﻣﺎﻧﯽﮐﻪﺑﻄﻮﺭﮐﻠﯽ ﻣﻮﺭﺩﺍﺳﺘﻔﺎﺩﻩﻣﺪﯾﺮﺍﻥﺟﻬﺖﺑﺮﻧﺎﻣﻪ ﺭﯾﺰﯼ،ﮐﻨﺘﺮﻝﻭﻧﻈﺎﺭﺗﻮﺗﺼﻤﯿﻢﮔﯿﺮﯼ ﺗﻬﯿﻪ ﻣﯽ ﺷﻮﻧﺪ. -2ﮔﺰﺍﺭﺷﻬﺎﯼ ﺑﺮﻭﻥ ﺳﺎﺯﻣﺎﻧﯽ ﮔﺰﺍﺭﺷﻬﺎﯼﺑﺮﻭﻥﺳﺎﺯﻣﺎﻧﯽﮐﻪﻣﻮﺭﺩ ﺍﺳﺘﻔﺎﺩﻩﮐﻠﯿﻪﺍﺷﺨﺎﺹﺣﻘﯿﻘﯽﻭﺣﻘﻮﻗﯽ ﺧﺎﺭﺝﺍﺯﺳﺎﺯﻣﺎﻥﻣﯽ ﺑﺎﺷﺪﻧﻤﻮﻧﻪﺑﺎﺭﺯ ﺍﯾﻦ ﺍﺳﺘﻔﺎﺩﻩﮐﻨﻨﺪﮔﺎﻥﺳﺮﻣﺎﯾﻪﮔﺬﺍﺭﺍﻥ، ﺑﻮﺭﺱ ﺍﻭﺭﺍﻕﺑﻬﺎﺩﺍﺭ،ﺩﻭﻟﺖ،ﺑﺎﻧﮑﻬﺎ، ﺣﺴﺎﺑﺮﺳﺎﻥ ﻭ ﻏﯿﺮﻩ ﻣﯽ ﺗﻮﺍﻧﺪ ﺑﺎﺷﺪ. ﺍﻧﻮﺍﻉﮔﺰﺍﺭﺷﻬﺎﯼﺩﺭﻭﻥﺳﺎﺯﻣﺎﻧﯽﻭﺑﺮﻭﻥ ﺳﺎﺯﻣﺎﻧﯽﮐﺪﺍﻣﻨﺪﻭﺗﻮﺳﻂﭼﻪﻭﺍﺣﺪﻫﺎﯾﯽ ﺗﻬﯿﻪ ﻣﯽ ﺷﻮﻧﺪ ﮔﺰﺍﺭﺷﻬﺎﯼﺩﺭﻭﻥﺳﺎﺯﻣﺎﻧﯽﺩﺭﻣﻮﺳﺴﺎﺕ ﺗﻮﻟﯿﺪﯼﺗﻮﺳﻂﻭﺍﺣﺪﻫﺎﯼﺣﺴﺎﺑﺪﺍﺭﯼ ﺑﻬﺎﯼ ﺗﻤﺎﻡﺷﺪﻩﺗﻬﯿﻪ ﻣﯽﮔﺮﺩﺩﻭ ﻣﻌﻤﻮﻻًﻫﺮ ﻣﺎﻩ ﺍﯾﻦﮔﺰﺍﺭﺷﻬﺎﺑﺮﺍﺳﺎﺱﻧﯿﺎﺯﻣﺪﯾﺮﺍﻥﺗﻬﯿﻪ ﻣﯽ ﺷﻮﻧﺪ ﺗﺎ ﺩﺭ ﺍﺧﺘﯿﺎﺭ ﺁﻧﻬﺎ ﻗﺮﺍﺭ ﮔﯿﺮﺩ. ﻋﻤﺪﻩﺗﺮﯾﻦﮔﺰﺍﺭﺷﻬﺎﯼﺩﺭﻭﻥﺳﺎﺯﻣﺎﻧﯽﺩﺭ ﻣﻮﺳﺴﺎﺕ ﺗﻮﻟﯿﺪﯼ ﺑﻪ ﺻﻮﺭﺕ ﺯﯾﺮ ﻣﯽ ﺗﻮﺍﻧﺪ ﺑﺎﺷﺪ. -1ﮔﺰﺍﺭﺵﻣﺼﺮﻑﻣﻮﺍﺩ -2ﮔﺰﺍﺭﺵﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﮐﺎﻻﯼﺳﺎﺧﺘﻪ ﺷﺪﻩ-3ﮔﺰﺍﺭﺵﺍﻭﻗﺎﺕ ﺗﻠﻒﺷﺪﻩ-4 ﮔﺰﺍﺭﺵ ﮐﺎﻻﯼ ﺩﺭ ﺟﺮﯾﺎﻥ ﺳﺎﺧﺖ -5ﮔﺰﺍﺭﺵﺿﺎﯾﻌﺎﺕ -6ﮔﺰﺍﺭﺵﺧﺮﯾﺪ ﻣﻮﺍﺩ -7ﮔﺰﺍﺭﺵ ﻓﺮﻭﺵ -8ﺳﺎﯾﺮ ﮔﺰﺍﺭﺷﺎﺕ ﻣﻮﺭﺩ ﺍﺳﺘﻔﺎﺩﻩ ﻣﺪﯾﺮﯾﺖ ﮔﺰﺍﺭﺷﻬﺎﯼﺑﺮﻭﻥﺳﺎﺯﻣﺎﻧﯽﺩﺭﻣﻮﺳﺴﺎﺕ ﺗﻮﻟﯿﺪﯼﺗﻮﺳﻂﺩﺍﯾﺮﻩﺣﺴﺎﺑﺪﺍﺭﯼﺗﻬﯿﻪﻣﯽ ﺷﻮﺩ.ﺍﯾﻦﮔﺰﺍﺭﺷﻬﺎﺑﺎﺗﻮﺟﻪﺑﻪﺍﯾﻨﮑﻪ ﻣﻮﺭﺩﺍﺳﺘﻔﺎﺩﻩﺍﺷﺨﺎﺹﺣﻘﯿﻘﯽﻭﺣﻘﻮﻗﯽ ﻫﻤﭽﻮﻥﺩﻭﻟﺖ،ﺑﺎﻧﮑﻬﺎ،ﺳﺮﻣﺎﯾﻪﺩﺍﺭﺍﻥ ﻭ...........ﮐﻪ ﻗﺒﻼًﺗﻮﺿﯿﺢ ﺩﺍﺩﻩ ﺷﺪﻧﺪ ﻣﯽ ﺑﺎﺷﻨﺪﺑﺎﯾﺪﺑﺮﺍﺳﺎﺱﺍﺳﺘﺎﻧﺪﺍﺭﺩﻫﺎﯼ ﺣﺴﺎﺑﺪﺍﺭﯼﻭﺍﺻﻮﻝﭘﺬﯾﺮﻓﺘﻪﺷﺪﻩ ﺣﺴﺎﺑﺪﺍﺭﯼﺗﻬﯿﻪﮔﺮﺩﻧﺪﺗﺎﻗﺎﺑﻠﺖﻣﻘﺎﯾﺴﻪ ﺩﺍﺷﺘﻪﻭﻗﺎﺑﻞﺍﺗﮑﺎﺑﺎﺷﻨﺪ.ﻋﻤﺪﺗﺮﯾﻦﺍﯾﻦ ﮔﺰﺍﺭﺷﻬﺎ ﺑﻪ ﺻﻮﺭﺕ ﺯﯾﺮ ﻣﯽ ﺑﺎﺷﻨﺪ. -1ﮔﺰﺍﺭﺵﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﮐﺎﻻﯼﻓﺮﻭﺵ ﺭﻓﺘﻪ-2ﮔﺰﺍﺭﺵﺳﻮﺩﻭﺯﯾﺎﻥ -3ﺗﺮﺍﺯﻧﺎﻣﻪ-4ﮔﺮﺩﺵ ﺟﺮﯾﺎﻧﺎﺕﻧﻘﺪﯼ-5ﮔﺰﺍﺭﺵ ﺗﻘﺴﯿﻢ ﺳﻮﺩ ﮔﺰﺍﺭﺵﺑﺮﻭﻥﺳﺎﺯﻣﺎﻧﯽﺩﺭﻣﻮﺳﺴﺎﺕ ﺗﻮﻟﯿﺪﯼ -1ﮔﺰﺍﺭﺵ)ﺟﺪﻭﻝ(ﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩ ﮐﺎﻻﯼ ﻓﺮﻭﺵ ﺭﻓﺘﻪ ﭼﯿﺴﺖ ﺑﺮﺍﯼﺁﻧﮑﻪﮔﺰﺍﺭﺷﻬﺎﯼﺩﺭﻭﻥﺳﺎﺯﻣﺎﻧﯽﺭﺍ ﺑﻬﺘﺮﺑﺸﻨﺎﺳﯿﺪﺍﺑﺘﺪﺍﮔﺰﺍﺭﺵﺑﻬﺎﯼﺗﻤﺎﻡ ﺷﺪﻩﮐﺎﻻﯼ ﻓﺮﻭﺵ ﺭﻓﺘﻪﺭﺍ ﮐﻪﮏﯾﮔﺰﺍﺭﺵ ﺑﺮﻭﻧﯽﻣﯽﺑﺎﺷﺪﺑﺮﺭﺳﯽﻣﯽﻧﻤﺎﺋﯿﻢﭼﺮﺍ ﮐﻪﺩﺭﻣﺒﺤﺚﺣﺴﺎﺑﺪﺍﺭﯼﻣﻮﺳﺴﺎﺕ ﺑﺎﺭﺯﮔﺎﻧﯽﻧﯿﺰﻧﯿﺰﺗﺎﺣﺪﻭﺩﯼﻭﺑﻪﺷﮑﻞ ﺩﯾﮕﺮ ﺑﺎ ﺁﻥ ﺁﺷﻨﺎ ﺷﺪﯾﺪﻩ ﺍﯾﺪ. ﺩﺭﻓﺼﻞﻗﺒﻞﺍﺷﺎﺭﻩﺷﺪﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩ ﮐﺎﻻﯼﻓﺮﻭﺵﺭﻓﺘﻪﺍﺯ5ﺑﺨﺶﺗﺸﮑﯿﻞ ﺷﺪﻩ ﺍﺳﺖ -1ﺑﺨﺶﻣﻮﺍﺩ ﻣﺴﺘﻘﯿﻢ-2 ﺩﺳﺘﻤﺰﺩﻣﺴﺘﻘﯿﻢ -3ﺳﺮﺑﺎﺭ-4ﺑﺨﺶ ﮐﺎﻻﯼﺩﺭﺟﺮﯾﺎﻥ ﺳﺎﺧﺖ-5ﺑﺨﺶ ﮐﺎﻻ ﺳﺎﺧﺘﻪ ﺷﺪﻩ -2ﮔﺰﺍﺭﺵ ﺧﻼﺻﻪ ﺳﻮﺩ ﻭ ﺯﯾﺎﻥ ﭼﯿﺴﺖ؟ ﺩﻭﻣﯿﻦﮔﺰﺍﺭﺵﺑﺮﻭﻥﺳﺎﺯﻣﺎﻧﯽﺩﺭ ﻣﻮﺳﺴﺎﺕﺗﻮﻟﯿﺪﯼﮔﺰﺍﺭﺵﺧﻼﺻﻪﺳﻮﺩﻭ ﺯﯾﺎﻥﻣﯽﺑﺎﺷﺪﮐﻪﺧﻮﺩﺑﻪﻃﻮﺭﻣﻌﻤﻮﻝ ﺍﺯ 4ﺑﺨﺶﺗﺸﮑﯿﻞﻣﯽﮔﺮﺩﺩﺑﻪﮔﺰﺍﺭﺵ ﺳﻮﺩ ﻭ ﺯﯾﺎﻥ ﻣﻮﺳﺴﻪ ﻧﻤﻮﻧﻪ ﺗﻮﺟﻪ ﮐﻨﯿﺪ. -3ﺗﺮﺍﺯﻧﺎﻣﻪ ﺩﺭ ﻣﻮﺳﺴﺎﺕ ﺗﻮﻟﯿﺪﯼ ﺗﺮﺍﺯﻧﺎﻣﻪﯽﮑﯾﺩﯾﮕﺮﺍﺯﮔﺰﺍﺭﺷﻬﺎﯼﺑﺮﻭﻥ ﺳﺎﺯﻣﺎﻧﯽﻣﯽﺑﺎﺷﺪﮐﻪﺑﺎﺳﺎﯾﺮﻣﻮ ﺳﺴﺎﺕ ﯾﻌﻨﯽﺧﺪﻣﺎﺗﯽﻭﺑﺎﺯﺭﮔﺎﻧﯽﺗﻔﺎﻭﺗﯽ ﻧﺨﻮﺍﻫﺪﺩﺍﺷﺖﺗﻨﻬﺎﺗﻔﺎﻭﺕﺍﺳﺎﺳﯽﺁﻥ ﺑﺨﺶﻣﻮﺟﻮﺩﯼﮐﺎﻻﻣﯽﺗﻮﺍﻧﺪﺑﺎﺷﺪﮐﻪ ﺩﺭﺗﺮﺍﺯﻧﺎﻣﻪﻣﻮﺳﺴﺎﺕﺗﻮﻟﯿﺪﯼﻣﻮﺟﻮﺩﯼ ﮐﺎﻻﻣﺘﺸﮑﺖﺍﺯﻣﻮﺍﺩﺧﺎﻡ،ﮐﺎﻻﯼﺩﺭ ﺟﺮﯾﺎﻥﺳﺎﺧﺖﻭﮐﺎﻻﯼﺳﺎﺧﺘﻪﺷﺪﻩﻣﯽ ﺑﺎﺷﺪﺑﺎﻧﺤﻮﻩﺗﻬﯿﻪﺗﺮﺍﺯﻧﺎﻣﻪﻧﯿﺰﺩﺭ ﺣﺴﺎﺑﺪﺍﺭﯼﻣﻘﺪﻣﺎﺗﯽﻭﺗﮑﻤﯿﻠﯽﺑﻪﺷﮑﻞ ﮐﺎﻣﻞ ﺁﺷﻨﺎ ﺷﺪﻩ ﺍﯾﺪ. ﺳﺎﯾﺮﮔﺰﺍﺭﺷﺎﺕﺑﺮﻭﻥﺳﺎﺯﻣﺎﻧﯽﻧﯿﺰﺍﺯ ﺣﻮﺻﻠﻪﺑﺤﺚﺧﺎﺭﺝﻣﯽﺑﺎﺷﺪﮐﻪ ﺍﻣﯿﺪﻭﺍﺭﯾﻢﺍﯾﻦﻣﺒﺎﺣﺚﺭﺍﺩﺭﺳﻄﻮﺡﺑﺎﻻﺗﺮ ﺩﻧﺒﺎﻝ ﻧﻤﺎﺋﯿﺪ. ﮔﺰﺍﺭﺷﻬﺎﯼﺩﺭﻭﻥﺳﺎﺯﻣﺎﻧﯽﺩﺭﻣﻮﺳﺴﺎﺕ ﺗﻮﻟﯿﺪﯼ ﺍﺷﺎﺭﻩﺷﺪﮐﻪﺟﺪﻭﻝﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩ ﮐﺎﻻﯼﻓﺮﻭﺵﺭﻓﺘﻪﺍﺯ5ﺑﺨﺶﺗﺸﮑﯿﻞ ﺷﺪﻩﺍﺳﺖ ﺑﺎﯾﺪﺗﻮﺟﻪ ﺩﺍﺷﺘﻪﺑﺎﺷﯿﺪ ﮐﻪ ﻫﺮ ﮏﯾﺍﺯﺍﯾﻦﭘﻨﺞﺑﺨﺶﺩﺭﻭﺍﻗﻊﯽﮑﯾﺍﺯ ﮔﺰﺍﺭﺷﻬﺎﯼ ﺩﺭﻭﻥ ﺳﺎﺯﻣﺎﻧﯽ ﻣﯽ ﺑﺎﺷﺪ. -1ﮔﺰﺍﺭﺵ ﻣﺼﺮﻑ ﻣﻮﺍﺩ ﺑﻪﻃﻮﺭﻣﻌﻤﻮﻝ ﻣﻮﺳﺴﺎﺕﺗﻮﻟﯿﺪﯼﻫﺮ ﻣﺎﻫﻪ ﮔﺰﺍﺭﺷﯽﺭﺍﺍﺯﻣﻘﺪﺍﺭﻭﯾﺎﻣﺒﻠﻎﻣﻮﺍﺩ ﻣﺼﺮﻑﺷﺪﻩﺗﻬﯿﻪﻣﯽﮐﻨﻨﺪﮐﻪﺑﻪﺁﻥ ﮔﺰﺍﺭﺵﻣﺼﺮﻑﮐﻨﻨﺪﻩﻣﻮﺍﺩﮔﻮﯾﻨﺪ.ﺍﻟﺒﺘﻪ ﻫﻤﭽﻨﺎﻧﮑﻪﺍﺷﺎﺭﻩ ﺷﺪ ﺍﯾﻦ ﮔﺰﺍﺭﺵ ﻣﯽ ﺗﻮﺍﻧﺪ ﻣﺒﻠﻐﯽﯾﺎﻣﻘﺪﺍﺭﻣﺼﺮﻑﻣﻮﺍﺩﺍﻭﻟﯿﻪﻭﯾﺎ ﻣﺒﻠﻎﻣﺼﺮﻑﻣﻮﺍﺩﺍﻭﻟﯿﻪﺑﺎﺷﺪ.ﺑﺎﯾﺪﺗﻮﺟﻪ ﺩﺍﺷﺖﮐﻪﺑﺨﺶﺍﻭﻝﮔﺰﺍﺭﺵﺑﻬﺎﯼﺗﻤﺎﻡ ﺷﺪﻩﮐﺎﻻﯼﻓﺮﻭﺵﺭﻓﺘﻪﺩﺭﻭﺍﻗﻊﮏﯾ ﮔﺰﺍﺭﺵ ﻣﺒﻠﻐﯽ ﻣﺼﺮﻑ ﻣﯽ ﺑﺎﺷﺪ. ﺭﻭﺷﻬﺎﯼ ﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ ﻣﻮﺳﺴﺎﺕ ﺗﻮﻟﯿﺪﯼ ﺩﺭﻓﺼﻮﻝﺍﺷﺎﺭﻩﮐﺮﺩﯾﻢﻫﺪﻑﺣﺴﺎﺑﺪﺍﺭﯼ ﺑﻬﺎﯼﺗﻤﺎﻡﺷﺪﻩﮐﻪﻣﻮﺭﺩﺍﺳﺘﻔﺎﺩﻩ ﻣﻮﺳﺴﺎﺕﺗﻮﻟﯿﺪﯼﻣﯽﺑﺎﺷﺪﺗﻌﯿﯿﻦﻗﯿﻤﺖ ﺗﻤﺎﻡ ﺷﺪﻩ ﺗﻮﻟﯿﺪﺍﺕ ﺍﺳﺖ. ﺑﻨﺎﺑﺮﺍﯾﻦﺑﺮﺍﯼﻟﯿﻦﻣﻨﻈﻮﺭﺍﺯﺭﻭﺷﻬﺎﯼ ﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ ﺍﺳﺘﻔﺎﺩﻩ ﻣﯽ ﮔﺮﺩﺩ. ﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ ﭼﯿﺴﺖ ﻭ ﭼﻨﺪ ﻧﻮﻉ ﻣﯽ ﺑﺎﺷﺪ ﺭﻭﺷﻬﺎﯼﻫﺰﯾﻨﻪﯾﺎﺑﯽﺩﺭﻭﺍﻗﻊﺭﻭﺷﻬﺎﻭ ﻧﻈﺎﻣﻬﺎﯾﯽﻣﯽﺑﺎﺷﻨﺪﮐﻪﻣﻨﺠﺮﺑﻪﺍﻧﺠﺎﻡ ﺛﺒﺘﻬﺎﯼﺣﺴﺎﺑﺪﺍﺭﯼﻭﺗﻬﯿﻪﮔﺰﺍﺭﺷﺎﺗﯽﻣﯽ ﮔﺮﺩﻧﺪﮐﻪﻣﺪﯾﺮﯾﺖﺭﺍﺩﺭﺍﺭﺗﺒﺎﻁﺑﺎﮐﻨﺘﺮﻝ ﻫﺰﯾﻨﻪﻫﺎﯼﻣﻮﺍﺩ،ﺩﺳﺘﻤﺰﺩﻭﺳﺮﺑﺎﺭﮐﻤﮏ ﻭ ﯾﺎﺭﯼ ﻣﯽ ﻧﻤﺎﯾﻨﺪ. ﺑﻄﻮﺭﮐﻠﯽﺑﺎﺗﻮﺟﻪﺑﻪﻧﻮﻉﻓﻌﺎﻟﯿﺖ ﻣﻮﺳﺴﺎﺕﺗﻮﻟﯿﺪﯼﺭﻭﺷﻬﺎﯼﻫﺰﯾﻨﻪﯾﺎﺑﯽ ﮐﻪﻣﻮﺭﺩﺍﺳﺘﻔﺎﺩﻩﻗﺮﺍﺭﻣﯽﮔﯿﺮﻧﺪ2ﻧﻮﻉ ﻣﯽ ﺑﺎﺷﻨﺪ. -1ﻫﺰﯾﻨﻪﯾﺎﺑﯽﺳﻔﺎﺭﺵ ﮐﺎﺭ -2ﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ ﺑﺮﺧﯽﺍﺯﻣﻮﺳﺴﺎﺕﺗﻮﻟﯿﺪﯼﺳﻔﺎﺭﺵ ﭘﺬﯾﺮﻧﺪﯾﻌﻨﯽﺩﺭﻭﺍﻗﻊﺗﻮﻟﯿﺪﺍﺕﺁﻧﻬﺎﻭ ﻫﺰﯾﻨﻪ ﻫﺎﯾﯽ ﮐﻪ ﺩﺭ ﺁﻧﻬﺎ ﺻﻮﺭﺕ ﻣﯽ ﭘﺬﯾﺮﺩ ﺑﺎﺳﻔﺎﺭﺵﻭﯾﺎﻋﻘﺪﭘﯿﻤﺎﻥﺍﯾﺠﺎﺩﻣﯿﺸﻮﻧﺪ ﺑﻨﺎﺑﺮﺍﯾﻦﺑﺮﺍﯼﻫﺰﯾﻨﻪﯾﺎﺑﯽﺩﺭﺍﯾﻦ ﻣﻮﺳﺴﺎﺕﺭﻭﺵﻫﺰﯾﻨﻪﯾﺎﺑﯽﺳﻔﺎﺭﺵﮐﺎﺭ ﺍﺳﺘﻔﺎﺩﻩ ﻣﯽ ﮔﺮﺩﺩ. ﻧﻤﻮﻧﻪﺑﺎﺭﺯﺍﯾﻦﻣﻮﺳﺴﺎﺕﺷﺮﮐﺘﻬﺎ ﭘﯿﻤﺎﻧﮑﺎﺭﯼ، ﮐﺎﺭﺧﺎﻧﺠﺎﺕ ﮐﺸﺘﯽ ﺳﺎﺯﯼ ، ﻫﻮﺍﭘﯿﻤﺎﺳﺎﺯﯼ،ﺑﯿﻤﺎﺭﺳﺘﺎﻧﻬﺎ، ﺗﻌﻤﯿﺮﮔﺎﻫﻬﺎﺍﺗﻮﻣﺒﯿﻞﻭﺳﺎﯾﺮﻣﻮﺍﺭﺩﻣﺸﺎﺑﻪ ﻣﯽﺑﺎﺷﺪ.ﺑﻌﻀﯽﺍﺯﻣﻮﺳﺴﺎﺕﺗﻮﻟﯿﺪﯼ ﺩﯾﮕﺮﺑﺮﺍﯼﺁﻧﮑﻪﺗﮑﻤﯿﻞﺷﻮﺩﻣﺮﺍﺣﻞ ﻣﺨﺘﻠﻔﯽ ﺭﺍ ﻃﯽ ﻣﯽ ﮐﻨﺪ ﻭ ﻣﺤﺼﻮﻻﺕ ﺁﻧﻬﺎ ﺭﺍﺑﻪﺻﻮﺭﺕﺍﻧﺒﻮﻩﻭﯾﮑﺴﺎﻥﺗﻮﻟﯿﺪﻣﯽ ﺷﻮﺩﺍﺯﺭﻭﺷﻬﺎﯼﻫﺰﯾﻨﻪﯾﺎﺑﯽﻣﺮﺣﻠﻪﺍﯼ ﺍﺳﺘﻔﺎﺩﻩﻣﯽﻧﻤﺎﯾﻨﺪ.ﮐﺎﺭﺧﺎﻧﺠﺎﺕ ﻧﺴﺎﺟﯽ،ﻣﻮﺍﺩﺷﯿﻤﯿﺎﯾﯽ،ﺻﻨﺎﯾﻊ ﻧﻔﺖ،ﮐﻔﺶﻭﻣﻮﺍﺭﺩﻣﺸﺎﺑﻪﻧﻤﻮﻧﻪﻫﺎﯼ ﺍﯾﻦ ﻧﻮﻉ ﻣﻮﺳﺴﺎﺕ ﻣﯽ ﺑﺎﺷﻨﺪ. ﻣﻮﺍﺭﺩﮐﻠﯽﺑﺮﺍﯼﺗﻌﯿﯿﻦﺭﻭﺷﻬﺎﯼﻫﺰﯾﻨﻪ ﯾﺎﺑﯽﻣﻮﺳﺴﺎﺕﺗﻮﻟﯿﺪﯼﻭﺟﻮﺩﺩﺍﺭﺩﻫﺮﭼﻨﺪ ﺍﯾﻦ ﻣﻮﺍﺭﺩ ﻗﻄﻌﯽ ﻧﻤﯽ ﺑﺎﺷﻨﺪ ﻭ ﻣﻤﮑﻦ ﺍﺳﺖ ﺍﺳﺘﺜﻨﺎﯾﯽﻧﯿﺰﺑﺮﺁﻥﺣﺎﮐﻢﺑﺎﺷﺪﻭﻭﻟﯿﮑﻦ ﺍﺳﺎﺳﺎًﻣﻮﺳﺴﺎﺗﯽﮐﻪﺑﻪﺻﻮﺭﺕﺳﻔﺎﺭﺷﯽ ﻋﻤﻞﻣﯽ ﻧﻤﺎﯾﻨﺪ ﻭ ﯾﺎ ﺁﻧﮑﻪ ﺗﻮﻟﯿﺪﺍﺕ ﺁﻧﻬﺎ ﺑﺎ ﺣﺠﻢﺯﯾﺎﺩﻭﺍﺯﻧﻈﺮ ﺗﻌﺪﺍﺩﮐﻢﻣﯽﺑﺎﺷﺪ ﻭ ﮔﺎﻫﯽﺗﻮﻟﯿﺪﺍﺕﺍﻧﻬﺎﻗﯿﻤﺖﺗﻤﺎﻡﺷﺪﻩ ﺑﺎﻻﯾﯽﺩﺍﺭﻧﺪ ﺍﺯﺭﻭﺵ ﻫﺰﯾﻨﻪﯾﺎﺑﯽ ﺳﻔﺎﺭﺵ ﮐﺎﺭﺍﺳﺘﻔﺎﺩﻩﻣﯽﻧﻤﺎﯾﻨﺪﻭﻣﻮﺳﺴﺎﺗﯽﮐﻪ ﺗﻮﻟﯿﺪﺍﺕﺁﻧﻬﺎﺑﺎﯾﺪﺍﺯﻣﺮﺍﺣﻞﻣﺨﺘﻠﻔﯽ ﻋﺒﻮﺭﮐﻨﺪﻭﺑﻪﺻﻮﺭﺕﺍﻧﺒﻮﻩ،ﭘﯿﻮﺳﺘﻪ، ﻣﺪﺍﻭﻡﻭﯾﮑﻨﻮﺍﺧﺖﻭﻫﻤﮕﻦﺗﻮﻟﯿﺪﻣﯿﺸﻮﻧﺪ ﻭﺑﻌﻀﺎًﺗﻮﻟﯿﺪﺍﺕﺁﻧﻬﺎﻗﯿﻤﺖﺗﻤﺎﻡﺷﺪﻩ ﭘﺎﺋﯿﻨﯽﺩﺍﺭﻧﺪﺍﺯﺭﻭﺵﻫﺰﯾﻨﻪﯾﺎﺑﯽﻣﺮﺣﻠﻪ ﺍﯼﺍﺳﺘﻔﺎﺩﻩ ﻣﯽ ﻧﻤﺎﯾﻨﺪﺩﺭ ﺍﯾﻦ ﺭﻭﺵ ﻗﯿﻤﺖ ﺗﻤﺎﻡﺷﺪﻩﺗﻮﻟﯿﺪﺩﺭﻫﺮﻣﺮﺣﻠﻪﺍﺯﺗﻮﻟﯿﺪ ﺗﻌﯿﯿﻦ ﻣﯽ ﮔﺮﺩﺩ. ﺩﺭﺭﻭﺵﻫﺰﯾﻨﻪﯾﺎﺑﯽﻣﺮﺣﻠﻪﺍﯼ ﻣﺤﺼﻮﻻﺕﺗﻮﻟﯿﺪﺷﺪﻩﺩﺭﻫﺮﻣﺮﺣﻠﻪﺑﻪ ﻋﻨﻮﺍﻥﻣﻮﺍﺩﺧﺎﻡﻣﺮﺣﻠﻪﺑﻌﺪﻣﺤﺴﻮﺏﻣﯽ ﮔﺮﺩﺩﺑﺎﯾﺪﺗﻮﺟﻪﺩﺍﺷﺘﻪﺑﺎﺷﯿﺪﺩﺭﺍﯾﻦ ﻣﻮﺳﺴﺎﺕﻣﻌﻤﻮﻻًﺗﻮﻟﯿﺪﺍﺕﻣﺘﻨﻮﻉﻭﮔﺎﻫﯽ ﻫﻤﺮﺍﻩﺑﺎﺗﻮﻟﯿﺪ ﻣﺤﺼﻮﻻﺕﻓﺮﻋﯽﻭ ﺟﺎﻧﺒﯽ ﻣﯽﺑﺎﺷﺪ.ﺩﺭﭘﺎﯾﺎﻥﺑﺎﯾﺪﺍﺷﺎﺭﻩﮐﺮﺩﺩﺭ ﺑﺮﺧﯽﺻﻨﺎﯾﻊ ، ﺗﻮﻟﯿﺪﺑﻪ ﺷﮑﻠﯽ ﺍﺳﺖ ﮐﻪ ﺍﺳﺘﻔﺎﺩﻩﺍﺯﻫﺮ ﺩﻭﺭﻭﺵ ﻫﺰﯾﻨﻪﯾﺎﺑﯽ ﺍﻣﮑﺎﻥ ﭘﺬﯾﺮﻣﯽ ﺑﺎﺷﺪﺑﻪ ﻋﻨﻮﺍﻥﻣﺜﺎﻝ ﺩﺭ ﮐﺎﺭﺧﺎﻧﻪ ﺳﺎﺧﺖ ﻗﻄﺎﺭ.ﻗﻄﺎﺭ ﺑﻪ ﺻﻮﺭﺕ ﺑﻪ ﺻﻮﺭﺕ ﺳﻔﺎﺭﺵﺑﺮﺍﯼﻣﺸﺘﺮﯾﺎﻥ ﺳﺎﺧﺘﻪﻣﯽﺷﻮﺩ ﻭ ﺍﯾﻦﺩﺭﺣﺎﻟﯽﻣﯽﺑﺎﺷﺪﮐﻪﻗﻄﻌﺎﺕﻣﻮﺭﺩ ﻧﯿﺎﺯﺑﻪﺻﻮﺭﺕﺍﻧﺒﻮﻩﻭﭘﯿﻮﺳﺘﻪﺩﺭﺳﺎﯾﺮ ﺩﻭﺍﯾﺮﺗﻮﻟﯿﺪﮐﺎﺭﺧﺎﻧﻪﺗﻮﻟﯿﺪﻣﯽﺷﻮﺩﻭﺍﺯ ﺭﻭﺵﻫﺰﯾﻨﻪﯾﺎﺑﯽﻣﺮﺣﻠﻪﺍﯼﺑﺮﺍﯼﺗﻌﯿﯿﻦ ﺑﻬﺎﯼ ﺗﻤﺎﻡ ﺷﺪﻩ ﺁﻧﻬﺎ ﺍﺳﺘﻔﺎﺩﻩ ﻣﯽ ﮔﺮﺩﺩ. ﺭﻭﺵﻫﺰﯾﻨﻪﯾﺎﺑﯽﺳﻔﺎﺭﺵﮐﺎﺭﭼﮕﻮﻧﻪ ﺍﺳﺖ ﺍﺷﺎﺭﻩﺷﺪﺭﻭﺵﻫﺰﯾﻨﻪﯾﺎﺑﯽﺳﻔﺎﺭﺵﮐﺎﺭ ﺩﺭﻣﻮﺳﺴﺎﺗﯽﺑﻪﮐﺎﺭﻣﯽﺭﻭﺩﮐﻪﻫﺰﯾﻨﻪ ﻫﺎﯼﺁﻧﻬﺎﺑﻪﺟﻬﺖﺳﻔﺎﺭﺷﻬﺎﯼﺧﺎﺻﯽ ﺍﯾﺠﺎﺩﻣﯽﺷﻮﻧﺪﺩﺭ ﺍﯾﻦﺭﻭﺵﻫﺰﯾﻨﻪ ﯾﺎﺑﯽ ﻫﺮﺳﻔﺎﺭﺵﺩﺭﻭﺍﻗﻊﮏﯾﻣﺮﮐﺰﻫﺰﯾﻨﻪ ﻣﺤﺴﻮﺏ ﻣﯽ ﺷﻮﺩ ﯾﻌﻨﯽ ﻣﻮﺍﺩ ، ﺩﺳﺘﻤﺰﺩ ﻭ ﺳﺮﺑﺎﺭﮐﺎﺭﺧﺎﻧﻪﮐﻪﺑﻪﺟﻬﺖﻫﺮﺳﻔﺎﺭﺵ ﺍﯾﺠﺎﺩﻣﯽﺷﻮﺩﺑﻪﺳﻔﺎﺭﺵﺍﯾﺠﺎﺩﮐﻨﻨﺪﻩ ﺍﯾﻦ ﻫﺰﯾﻨﻪ ﻫﺎ ﺗﺨﺼﯿﺺ ﺩﺍﺩﻩ ﻣﯽ ﺷﻮﻧﺪ. ﻣﻌﻤﻮﻻًﺩﺭﻣﻮﺳﺴﺎﺗﯽﮐﻪﺑﻪﺭﻭﺵ ﺳﻔﺎﺭﺵ ﮐﺎﺭﻋﻤﻞﻣﯽﮐﻨﻨﺪﺳﻔﺎﺭﺷﻬﺎﯼﻣﺨﺘﻠﻒﺭﺍ ﺑﺎﺷﻤﺎﺭﻩ ﻫﺎﯾﯽ ﺗﻔﮑﯿﮏﻣﯽ ﮐﻨﻨﺪ ﺑﻪ ﻋﻨﻮﺍﻥ ﻣﺜﺎﻝﺍﮔﺮﻫﻮﺍﭘﯿﻤﺎﺳﺎﺯﯼﺩﻭﺳﻔﺎﺭﺵ ﺳﺎﺧﺖﻫﻮﺍﭘﯿﻤﺎﺩﺍﺷﺘﻪﺑﺎﺷﺪﺳﻔﺎﺭﺵ ﺳﺎﺧﺖﻫﻮﺍﭘﯿﻤﺎﯾﻌﻨﯽﮏﯾﻫﻮﺍﭘﯿﻤﺎﺟﻨﮕﯽ ﻭﻫﻮﺍﭘﯿﻤﺎﯼﻣﺴﺎﻓﺮﺑﺮﯼﺩﺍﺷﺘﻪﺑﺎﺷﺪ ﺳﻔﺎﺭﺵﺳﺎﺧﺖﻫﻮﺍﭘﯿﻤﺎﯼﺟﻨﮕﯽﺭﺍﺑﺎ ﺷﻤﺎﺭﻩ100ﻭﺳﻔﺎﺭﺵﺳﺎﺧﺖﻫﻮﺍﭘﯿﻤﺎﯼ ﻣﺴﺎﻓﺮﺑﺮﯼﺭﺍﺑﺎﺷﻤﺎﺭﻩ120ﻧﺸﺎﻥﺧﻮﺍﻫﺪ ﺩﺍﺩ. ﮐﺎﺭﺕﺳﻔﺎﺭﺵﭼﯿﺴﺖﻭﭼﮕﻮﻧﻪﺗﮑﻤﯿﻞ ﻣﯿﺸﻮﺩ ﺩﺭﻣﻮﺳﺴﺎﺕ ﺗﻮﻟﯿﺪﯼﮐﻪ ﺑﻪﺭﻭﺵ ﺳﻔﺎﺭﺵ ﮐﺎﺭﻋﻤﻞ ﻣﯽﻧﻤﺎﯾﻨﺪ ﺑﺮﺍﯼﻫﺮ ﺳﻔﺎﺭﺵﮏﯾ ﮐﺎﺭﺕﻫﺰﯾﻨﻪﺳﻔﺎﺭﺵﺍﯾﺠﺎﺩﻣﯽﻧﻤﺎﯾﻨﺪﻭ ﻫﺰﯾﻨﻪﻫﺎﯼﺻﻮﺭﺕﭘﺬﯾﺮﻓﺘﻪﺑﺮﺍﯼﺗﮑﻤﯿﻞ ﺳﻔﺎﺭﺵﺭﺍﺩﺭﺍﯾﻦﮐﺎﺭﺕﺛﺒﺖﺧﻮﺍﻫﻨﺪ ﻧﻤﻮﺩﺩﺭﺿﻤﻦﺷﻤﺎﺭﻩﺳﻔﺎﺭﺵﺭﺍﻧﯿﺰﺑﺮ ﺭﻭﯼ ﺍﯾﻦ ﮐﺎﺭﺕ ﺛﺒﺖ ﻣﯽ ﻧﻤﺎﯾﻨﺪ. ﺭﻭﺵﻋﻤﻞﻭﺗﮑﻤﯿﻞﺍﯾﻦﮐﺎﺭﺕﻧﯿﺰﺑﻪ ﺍﯾﻦﺻﻮﺭﺕﻣﯽﺑﺎﺷﺪﮐﻪﺑﺮﺍﺳﺎﺱ ﺑﺮﮔﻬﺎﯼﺩﺭﺧﻮﺍﺳﺖﻣﻮﺍﺩﻭﮐﺎﺭﺕﻫﺎﯼ ﺳﺎﻋﺎﺕﺍﻭﻗﺎﺕﮐﺎﺭﮐﻪﺑﺮﺭﻭﯼﺁﻧﻬﺎ ﺷﻤﺎﺭﻩ ﺳﻔﺎﺭﺵ ﻣﺸﺨﺺ ﻣﯽ ﺑﺎﺷﺪ. ﻫﺰﯾﻨﻪﻣﻮﺍﺩﻣﺼﺮﻓﯽﻭﺩﺳﺘﻤﺰﺩﭘﺮﺩﺍﺧﺘﯽ ﺳﺎﺧﺖﺳﻔﺎﺭﺵﺭﺍﺑﻪﺻﻮﺭﺕﺭﻭﺯﺍﻧﻪﯾﺎ ﻫﻔﺘﮕﯽﺑﻪﮐﺎﺭﺕﻫﺰﯾﻨﻪﻣﺨﺘﺺﺳﻔﺎﺭﺵ ﺍﻧﺘﻘﺎﻝﻣﯽﺩﻫﻨﺪﮐﺎﺭﺕﻫﺰﯾﻨﻪﺳﻔﺎﺭﺵﺩﺭ ﻭﺍﻗﻊﺣﺎﻭﯼﺍﻃﻼﻋﺎﺕﻣﻮﺍﺩﻣﺼﺮﻓﯽ- ﺩﺳﺘﻤﺰﺩ ﻭ ﺳﺮﺑﺎﺭ ﺳﻔﺎﺭﺵ ﻣﯿﺒﺎﺷﺪ.
برچست ها : پروِه حسابداری,تحقیق حسابداری,حسابداری صنعتی,حسابداری کل
