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موضوع طرح
ظرفیت طرح
محل اجرای طرح
سرمایه گذاری کـل
سهم آوردة متقاضی
سهم تسهیلات
مقدمــه
سرمایه گذاری مورد نیاز طرح
سرمایه ثابت
سرمایه در گردش
جدول کل هزینه های طرح
برآورد هزینه های عملیاتی و غیر عملیاتی
درآمد طــرح
پیش‌بینی مالی طرح
محاسبه دوره بازگشت سرمایه
محاسبه نقطه سر به سر
محاسبه کارمزد وام
جدول بازپرداخت اصل و کارمزد تسهیلات


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مقاله ترجمه شده با عنوان حسابداری هزینه

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مقاله ترجمه شده با عنوان حسابداری هزینه


مقاله ترجمه شده با عنوان حسابداری هزینه

 

 

 

 

 

 

 

مقاله ترجمه شده حسابداری با عنوان حسابداری هزینه در فرمت ورد و شامل ترجمه متن زیر می باشد:

INDUSTRIAL ACCOUNTING
•    Cost accounting
Cost accounting is the process of tracking, recording and analyzing costs associated with the products or activities of an organization. In modern accounting, costs are measured in accordance with Generally Accepted Accounting Principles (GAAP). GAAP reporting records historical events and assigns a monetary value to each event that has taken place. Costs are measured in units of currency by convention. Cost accounting could also be defined as a kind of management accounting that translates the Supply Chain (the series of events in the production process that, in concert, result in a product) into financial values. Managers use cost accounting to support decision making to reduce a company's costs and improve its profitability.
There are at least four approaches:
•    Standard Cost Accounting
•    Activity-based Costing
•    Throughput Accounting
•    Marginal Costing
Origins
Cost accounting has long been used to help managers understand the costs of running a business. Modern cost accounting originated during the industrial revolution, when the complexities of running a large scale business led to the development of systems for recording and tracking costs to help business owners and managers make decisions.
In the early industrial age, most of the costs incurred by a business were what modern accountants call "variable costs" because they varied directly with the amount of production. Money was spent on labor, raw materials, power to run a factory, etc. in direct proportion to production. Managers could simply total the variable costs for a product and use this as a rough guide for decision-making.
Some costs tend to remain the same even during busy periods, unlike variable costs which rise and fall with volume of work. Over time, the importance of these "fixed costs" has become more important to managers. Examples of fixed costs include the depreciation of plant and equipment, and the cost of departments such as maintenance, tooling, production control, purchasing, quality control, storage and handling, plant supervision and engineering. In the early twentieth century, these costs were of little importance to most businesses. However, in the twenty-first century, these costs are often more important than the variable cost of a product, and allocating them to a broad range of products can lead to bad decision making. Managers must understand fixed costs in order to make decisions about products and pricing.
For example: A company produced railway coaches and had only one product. To make each coach, the company needed to purchase $60 of raw materials and components, and pay 6 laborers $40 each. Therefore, total variable cost for each coach was $300. Knowing that making a coach required spending $300, managers knew they couldn't sell below that price without losing money on each coach. Any price above $300 became a contribution to the fixed costs of the company. If the fixed costs were, say, $1000 per month for rent, insurance and owner's salary, the company could therefore sell 5 coaches per month for a total of $3000 (priced at $600 each), or 10 coaches for a total of $4500 (priced at $450 each), and make a profit of $500 in both cases.
Standard Cost Accounting
In modern cost accounting, the concept of recording historical costs was taken further, by allocating the company's fixed costs over a given period of time to the items produced during that period, and recording the result as the total cost of production. This allowed the full cost of products that were not sold in the period they were produced to be recorded in inventory using a variety of complex accounting methods, which was consistent with the principles of GAAP. It also enabled managers to effectively ignore the fixed costs, and look at the results of each period in relation to the "standard cost" for any given product.
For example: if the railway coach company normally produced 40 coaches per month, and the fixed costs were still $1000/month, then each coach could be said to incur an overhead of $25 ($1000/40). Adding this to the variable costs of $300 per coach produced a full cost of $325 per coach.
This method tended to slightly distort the resulting unit cost, but in mass-production industries that made one product line, and where the fixed costs were relatively low, the distortion was very minor.
For example: if the railway coach company made 100 coaches one month, then the unit cost would become $310 per coach ($300 + ($1000/100)). If the next month the company made 50 coaches, then the unit cost = $320 per coach ($300 + ($1000/50)), a relatively minor difference.
An important part of standard cost accounting is a variance analysis which breaks down the variation between actual cost and standard costs into various components (volume variation, material cost variation, labor cost variation, etc.) so managers can understand why costs were different than planned and take appropriate action to correct the situation.



Ref.
www.wikipedia.org

Weaknesses of Standard Cost Accounting for Management Decision Making
As time went on, standard cost accounting lost its usefulness for management decision making due to a variety of reasons:
•    The practice of paying workers on a 'set-piece' basis changed in favour of paying on an hourly rate.
•    Modern companies tend to have relatively low truly variable costs (primarily raw material, commissions or casual workers) and very high fixed costs (worker salaries, engineering costs, quality control, etc.).
•    Equipment has become more complex and specialized and may be a very significant proportion of total costs.
•    Changes in the level of full cost inventory create swings in profitability that are difficult to explain or understand. An increase in inventory can "absorb" costs of production and increase profits, while a decrease in inventory level will decrease profits.
•    Organizations with a wide range of products or services have processes which are common to several finished items, making cost allocation irrelevant or misleading.
As a result of the above, using standard cost accounting to analyze management decisions can distort the unit cost figures in ways that can lead managers to make decisions that do not reduce costs or maximize profits. For this reason, managers often use the terms "direct costs" and "indirect costs" to replace the standard costing, to better reflect the way allocation of overhead is actually calculated. Indirect costs (often large) are usually allocated in proportion to either labor cost, other direct costs, or some physical resource utilization.
For example: If the railway coach company now paid its workforce a fixed monthly rate of $8,000 (total) and its other fixed costs had risen to $2,600/month, the total fixed costs would then be $10,600/month. The unit cost to make 40 coaches per month would still be $325 per coach ($60 material + ($10,600/40)), but producing 100 coaches would result in a unit cost of $166 per coach ($60 + ($10, 600/100)), provided the company had the capacity to increase production to that level.
Managers using the standard cost for 40 coaches per month would likely reject an order for 100 coaches (to be produced in one month) if the selling price was only $300 per unit, seeing that it would result in a loss of $25 per unit. If they analyzed the fixed vs. variable cost distinction, they would see clearly that filling this order would result in a contribution to fixed costs of $240 per coach ($300 selling price less $60 materials) and would result in a net profit for the month of $13,400 (($240 x 100) - 10,600).
The Development of Throughput Accounting
As companies have become more complex and begun producing a variety of products, the use of cost accounting to make decisions to maximize profitability has come under question. Managers learned in the 1980's about the theory of constraints and began to understand that every production process has a limiting factor somewhere in the chain of production. As managers learned to identify the constraints, they learned to use throughput accounting to manage them and maximize the throughput dollars from each unit of constrained resource.
For example: The railway coach company was offered a contract to make 15 open-topped streetcars each month, using a design which included ornate brass foundry work, but very little of the metalwork needed to produce a covered rail coach. The buyer offered to pay $280 per streetcar. The company had a firm order for 40 rail coaches each month for $350 per unit.
The company accountant determined that the cost of operating the foundry vs. the metalwork shop each month was as follows:
Overhead Cost by Department    Total Cost    Hours Available per month    Cost per hour
Foundry    $ 7,300.00    160    $45.63
Metalshop    $ 3,300.00    160    $20.63
Total    $10,600.00    320    $33.13
The company was at full capacity making 40 rail coaches each month. And since the foundry was expensive to operate, and purchasing brass as a raw material for the streatcars was expensive, the accountant determined that the company would lose money on any streetcars it built. He showed an analysis of the estimated product costs based on standard cost accounting and recommended that the company decline to build any streetcars.
Standard Cost Accounting Analysis    Streetcars    Railcoach
Monthly Demand    15    40
Price    $280    $350
Foundry Time (hrs)    3.0    2.0
Metalwork Time (hrs)    1.5    4.0
Total Time    4.5    6.0
Foundry Cost    $136.88    $ 91.25
Metalwork Cost    $ 30.94    $ 82.50
Raw Material Cost    $120.00    $ 60.00
Total Cost    $287.81    $233.75
Profit per Unit    $ (7.81)    $116.25
However, the company's operations manager knew that recent investment in automated foundry equipment had created idle time for workers in that department. The constraint on production of the railcoaches was the metalwork shop. She made an analysis of profit and loss if the company took the contract using throughput accounting to determine the profitability of products by maximizing "throughput" (revenue less variable cost) in the metal shop.
Throughput Cost Accounting Analysis    Decline Contract    Take Contract
Coaches Produced    40    34
Streetcars Produced    0    15
Foundry Hours    80    113
Metalshop Hours    160    159
Coach Revenue    $14,000    $11,900
Streetcar Revenue    $ 0    $ 4,200
Coach Raw Material Cost    $(2,400)    $(2,040)
Streetcar Raw Material Cost    $ 0    $(1,800)
Throughput Value    $11,600    $12,260
Overhead Expense    $(10,600)    $(10,600)
Profit    $1,000    $1,660
After the presentations from the company accountant and the operations manager, the president understood that the metalshop capacity was limiting the company's profitability. The company could make only 40 railcoaches per month. But by taking the contract for the streetcars, the company could make nearly all the railway coaches ordered, and also meet all the demand for streetcars. The result would increase throughput in the metal shop from $6.25 to $10.38 per hour of available time, and increase profitability by 66 percent. (Spoond 07:02, 7 September 2006 (UTC))
Activity-based costing
Activity-based costing (ABC) is as system for assigning costs to products based on the activities they require. In this case, activities are those regular actions performed inside a company. "Talking with customer regarding invoice questions" is an example of an activity performed inside most companies.
Accountants assign 100% of each employee's time to the different activities performed inside a company (many will use surveys to have the workers themselves assign their time to the different activities). The accountant then can determine the total cost spent on each activity by summing up the percentage of each worker's salary spent on that activity.
Each product or service is produced and delivered via the activities performed in the company. The accountant can then assign the different activities to the different products using an appropriate allocation method.
A company can use the resulting activity cost data to determine where to focus their operational improvement efforts. For example, a job based manufacturer may find that a high percentage of their workers are spending their time trying to figure out a hastily written customer order. Via ABC, the accountants now have a currency amount that will be associated with the activity of "Researching Customer Work Order Specifications". Senior management can now decide how much focus or money to budget for the resolutions of this process deficiency. Activity-based management includes (but is not restricted to) the use of activity-based costing to manage a business.
Marginal Costing
This method is used particularly for short-term decision-making. Its principal tenets are:
•    Revenue (per product) - Variable Costs (per product) = Contribution (per product)
•    Total Contribution - Total Fixed Costs = Total Profit or (Total Loss)
Thus it does not attempt to allocate fixed costs in an arbitrary manner to different products. The short-term objective is to maximize contribution per unit. If constraints exist on resources, then Managerial Accounting dictates that marginal cost analysis be employed to maximize contribution per unit of the constrained resource (see Development of Throughput Accounting, above).
Other costing methods
More varieties of costing methods have been proposed in order to tailor for different aspects of the business. Some of the uprising ones include inventory costing method, process costing method, average costing method, target costing method.
Still, the standard methods and normal costing methods are the most established methods in the world of public accounting. For management accountants in private industry, throughput accounting is rapidly becoming the standard for use in decision making in a fast-paced business environment.


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مقاله مدیریت ترجمه شده با عنوان ارتباطات سازمانی


مقاله مدیریت ترجمه شده با عنوان ارتباطات سازمانی

 

 

 

 

 

 

 

مقاله حسابداری و مدیریت ترجمه شده با عنوان ارتباطات سازمانی در فرمت ورد و شامل ترجمه متن زیر می باشد:

Organization Improvement: Cooperative Communication
  by :Robert Bacal
The workplace is a complicated place. Imagine a spider web of people, managers, supervisors and staff members who need to work together, interacting in various ways to fulfil the organization's mandate. Disagreements and conflict are bound to occur; between staff members, between staff and management, and between clients and members of your organization.  
As a result of working with thousands of government employees to help them acquire and use defusing hostility skills, we have concluded that a good amount of bad feelings, organizational problems, destructive conflict and inefficiency result from a lack of skill in the WAY that people communicate with each other. This isn't that surprising if we consider that our society tends to glorify the confrontational, John Wayne type heroes. And, that as children learn language, they tend to learn confrontational, negative language before they learn how to get along with others.  
Cooperative communication, or the skills needed to get along in the workplace, or, for that matter, anywhere else, are in relatively short supply, because we simply don't teach them to children or adults. So we get unnecessary conflict and friction. We get arguments that are more oriented towards winning than solving problems, and we get the so-called personality conflict, a convenient phrase that allows everyone to avoid responsibility for interpersonal problems. We get teams that don't work well because they lack the skills. We get meetings where the majority of time is wasted because people don't interact effectively. We get clashes with clients and cus tomers that occur as a result of both parties moving into confrontational ways of interacting.  
We've moved forward in defining the elements of cooperative communication so that they can be taught to people. But what is cooperative communication?  
What Is Cooperative Communication  
Some ways of communicating increase friction and anger. Other ways of communication tend to cause people to work WITH us, and not against us. While it is clear that blatant accusations, name-calling and personal attacks are confrontational (the opposite of cooperative), there are many more subtle ways to ruin a communication. To illustrate some of the techniques of cooperative communication, let's take a look at the following sentences:  
"You never finish the work on time."  
"It seems like you are having some difficulty with the timelines. What can I do to help?"   
Which of these phrases do you think is more likely to elicit a productive dialogue? Clearly the first at least "sounds" antagonistic", while the second doesn't. Another example: "If you had bothered to read the report, you would know...."  
It might be that the report wasn't clear on those points. Would you like me to explain?   
What are the cooperative rules here? In our first set of examples, the initial statement uses an absolute word "never", and as a result tends to cause the other person to argue. In addition the phrase sounds blaming. The replacement phrase lacks those confrontational characteristics, uses a qualifier "seems", and offers to work together. In the second phrase set, the key word is "bothered", which suggests that the person is lazy, or uncaring, and that is what will be heard. It also is a blaming statement. In the replacement phrase, we introduce another qualifier "might", followed by an offer to solve the problem.  
In both phrase sets, the first phrases are likely to create argument and personalized conflict while the replacement phrases are more likely to result in real problem solving.  
There are a number of other aspects of cooperative communication, far too many to outline in a single article. However, cooperative communication involves the use of techniques that are designed to prevent destructive conflict, enhance workplace morale, and save considerable time and energy.  
How Do People Learn Cooperative Communication?  
Our estimates are that between 5-10% of people consistently communicate in cooperative ways, although that estimate is certainly not scientific. A minority of people acquire these skills through experience, but unfortunately, experience is a slow, unreliable teacher. As a result we have decided to offer our Building Bridges series of seminars. At present there are two separate components to the process. The first seminar "Communicating Cooperatively In The Workplace", provides the basic components of cooperative communication, and highlights the advantages of using those components. The second seminar is entitled "Thorny Workplace Communication Problems" is a case-study based approach that allows participants to work through real communication situations, to determine how they can apply cooperative communication to them.  
The first seminar can be done stand-alone, while the second requires the first as a pre-requisite. Since we believe that seminars should be custom-designed, we will not be including an outline of content, since content will vary considerably from workplace to workplace. If your workplace problems centre around meetings, then the content would differ from a workplace that had general team-based issues. Or, if your major concern is written communication, the content would be different than if you are primarily concerned with verbal communication. What we can tell you now is that these seminars will be much different than the standard communication courses on the market, and avoid many of the tired, ineffective old saws that are often included in basic communication seminars.  
If you would like more information about cooperative communication elements you can order our help card on the subject (Communicating Cooperatively In The Workplace) by using the order form included in this newsletter. Whether you are a manager or staff member, you will find that learning and using cooperative communication techniques can reduce the amount of destructive conflict around you, save valuable time, increase team effectiveness, and reduce supervisory/ management time dealing with conflict that is a result of confrontational communication approaches.


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