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Activity Based Costing : 5

????? ???? ?? ????? ?????? Activity Based Costing ????? ????? : ???? ?????? ??????? ??? 5 ???????? ?????? ?????? ? ?????. ????? . ?????? ???? ?? ????? ?????? ???? ? ???? ????? ????? ?? ???????? ????? ? ????????? ???????? ? ?????? ???????? ????????? ???? ??? . ??? ?????? ???? ??? ??? ?? ???????? ?? ???? ?? ???? ???? ?????? ??? ?? ??????? ???? ????? ??? ????? ???????? ???? ????? ?????? ? ??????? ?? ???? ????? ?? ?????? ??? ?? ????? ????? ???? ????. ?? ????? ???? ? ????????? ?????? ??? ????? ?? ???1145

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Activity Based Costing : 5

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    2. ????? ???? ?? ????? ?????? Activity Based Costing ????? ????? : ???? ?????? ??????? ??? 5 ???????? ?????? ?????? ? ?????

    3. ????? ?????? ???? ?? ????? ?????? ???? ? ???? ????? ????? ?? ???????? ????? ? ????????? ???????? ? ?????? ???????? ????????? ???? ??? . ??? ?????? ???? ??? ??? ?? ???????? ?? ???? ?? ???? ???? ?????? ??? ?? ??????? ???? ????? ??? ????? ???????? ???? ????? ?????? ? ??????? ?? ???? ????? ?? ?????? ??? ?? ????? ????? ???? ????. ?? ????? ???? ? ????????? ?????? ??? ????? ?? ????? ? ???????? ????? ? ????????? ???? ??? ?? ??????? ??????? ??? ?????? ???? ? ?? ???? ??? ????? :

    4. ????? ABC ????? ???? ?? ????? ??????? ?? ??? ??? ???? ????? ???? ??? . ??? ??? ?? ????? ?????????? ?? ???????“ ?? ?????? ??????? ????? ?????? ?? ????? ??????? ???? ???? ???? ??? ?? ??????.

    5. ??????? ABC ?? ????? ??? 80 ???????? ?? ??? ????? ?????? ?? ???? ???? ??? ? ????? ????? ???? ?? ?????????? ?????? ???? ? ????????? ??? ?? ????? ????? ? ??? ?????? ????? ?????, ????? ?? ?? ?? ??? ???? ????? ????? ?????. ???? ????? ?????? ??? ????? ?? ? ???????? ?? ????? ??? 60 ? ????? 70 ?? ???? ??????? ? ??????? ???? ??? ??? ??? ?? ???? ??????? ?? ??? 80 ???? ??? ???.

    6. ?????? ABC ABC ???? ? ????? ???? ?? ????? ?????? ?? ???? ?????? ????? ???????? ????? ???? ?? ????. ??? ABC ?? ??? ??????? ?????? ???? ???? ??? ??? ?? ????? ?????? ??? ??? ???? ???? ??????? ?????? ???? ??????? ????.?? ?? ??? ???????? ????????? ??? ???? ???? ????? ??????? ????? ? ???? ?? ???? ??????? ?????? ??????? ???. ??? ABC ?? ????? ?? ??? ?????? ???? ????? ???????? ????? ?? ??? ????? ??? ???? ??? ????? ?? ??? ??????? ?????? ???? ????? ????. ??? ABC ?????" ??????? ????? ????? ???? ???? ????? ?? ?? ??? ??????? ?????? ???? ????? ?? ????.

    7. ?????? ABC ??? ABC ?? ??? ????? ????? ???? ?????? ????? ?????: ????? ???? ????? ??? ????? ???? ?????? ????? ???? ?? ????? ?????? ?? ??? ????? ????? ??? ???? ???????? ??????? ??? ????? ??? ???. ??? ABC ???? ?????? ??? ????? ??? ????? ?? ?? ?? ????? ??? ????? ??? ? ?? ????? ???? ?????? ???? ??? ??? ???? ??????? ???? ?? ????.

    8. ?????? ABC ????? ??? ???? ? ????? ?? ABC ????? ?????? ABC ?? ????? ?? ?????? ?? ??? ????? ???? ??? ?? ????. ?? ?????? ?? ???? ???? ??? ????? ???? ???? ????? ? ??? ????? ?? ????? ?????. ABC ????? ????? ??? ???? ? ????? ?? ?? ?? ?? ????? ????? ??? ????????? ???? ? ????? ?? ?????? ??????? ? ?? ??????? ?? ??? ??? ????? ?? ?????? ?? ??????? ? ????? ????? ????. ( ??? ??? ??????? ???? ????? ??? ???? ? ????? ?? ??? ????? ???)

    9. ABC ? ????? ????? ????? ?? ??? ? ???????? ?????? ?? ????? ????? ???? ?????? ?? ????? ????? ???? ?? ???? ????? ??? ????? ? ????????? ????? ?? ???. ????? ????? ?? ???? ???? ??? ?? ???? ?? ???? ????? ????? ??? ????? ?? ??????? ? ????? ?? ??? ??????? ?????? ?? ????. ??? ?? ????? ? ?????? ??? ???????? ?? ?????? ???? ???? ??? ????? ?? ????? ????? ??? ????? ?? ????.

    10. ?????? ????? ????? ????? ?? ??? ???? ????? ??? ????? ??????? ? ????? ????? ?? ????? ?????

    11. ?????? ????? ????? ????? ?? ??? ABC ???? ??????? ABC ????? ????? ??? ????? ????? ????? ????? ???. ABC ?? ?????????? ????? ???? ?? ???? ????? ????? ????? ???? ?????? ? ?????? ?????? ??? ?? ????? ?????. ??ABC ??? ????? ???? ?? ???? ???? ?????( ???? ????? ) ?????? ??? ? ????? ?? ?? ???? ??? ??? ???? ????? ?? ??? ???? ????? ???? ?? ???. ?? ABC ?? ??? ????? ??? ????? ?? ?? ????? ??? ???? ????? ???? ?? ???? ?????? ?? ??? ??????? ?????? ?? ???. ?? ?????? ?? ?????? ????? ???? ????? ????? ?? ??? ???.

    12. ???? ? ????? ABC ????? ??? ????? ?????? ????? ?? ??????? / ????? ?????? ????? ?????? ?? ?????" ???? ?? ??????? ??? ??? ?? ????? ?????. ??? ??? ?? ???? ?? ????? ? ????? ?? ???????? ? ??? ?? ???? ???? ???????????? ?? ???. ???????? ???? ?? ???? ????? ?? ??? ?? ?????. ???????? ?? ?? ???? ?? ???? ?????? ?? ?????? ????? ????. ???????? ????? ?? ???? ?? ?????? ? ???? ???? ??? ? ??? ???? ????? ??????. ???? ????? ???? ?? ??? ?? ????? ?? ????? ??????. ???????? ???????? ????? ?? ?? ?? ???? ?? ?????. ?????? ?? ????? ?? ??????? ?? ????? ?? ?? ?? ??? ?????? ?????? ??????. ABC ???? ?? ??? ?? ???? ??? ?????????? ?? ???? ?? ???? ???? ????? ?? ?? ???? ?????? ????. ( ?????? ??? ????? ???? ????? ??)

    13. ????? ???????? ? ????? ??? ???? ????? ?????? ?? ???? ?? ?? ????? ????? ?????? ? ????? ????? ????? ??? ? ????? ?????? ????? ???? ?????? ?? ??? ?????? ?? ??? ?????? ??????? ? ???? ???? ????????: ???? ?? ?????? ??????? ? ?????? ???????? ??????? ? ???? ???? ????????? ???? ???? ?? ????? ????? ABC ????? ????? ABC ????? ????? ?? ??? ???? ????? ( ?????? ?? ????" ?? ??? ?? ???? ?? ????? ????? ?? ???? ??? ????? ? ??????? ????? ? ???????) ????? ????? ?? ???? ????? ( ????? ???? ?? ?? ??? ????? ?? ??????? ????? ?? ???) ????? ??? ???????? ??????? ( ????? ?1 ?????? ? .. ) ????? ??? ??????? ???????? ( ????? ??????? ? ????? ? ...)

    14. 2. ????? ???? ????? ?? ????? ???? ????? ?? ??? ???? ??????? ????? ????? ?? ??? ???? ????? ?????? ???? ??? ?????? ? ???? ??? ????? ???? ???? ?????? ?? ???? ????? ????? ?? ???? ?????? ?? ????. ??? ?? ??? ABC ???? ???????? ?? ?????????? ?? ???? ?? ???? ????? ?? ???? ??????? ????? ?????. ?? ABC ???????? ?? ????? ????? ????? ??????? ?? ???? ? ????? ??? ????? ?????? ????? ????? ????? ??? ?? ???? ??????? ????? ?? ??????? ????? ???? ?? ????. ????? ??? ?? ?????? ??????? ?????: ????? ??????? ????? ?????? ???? ???? ?????? ?? ????? ABC ???? ????? ??????? ????? ????? ?? ? ???? ??????? ???? ???? ? ?????? ????? ???? ????? ????? ????? ?? ??? ?????? ????? ?? ???. ??? ????? ???? ????? ?????? ???? ???? ????? ???? ???.

    15. ??? ?????? ????? ABC ??????? ????? ????? ?? ?? ????? ?????. ???? ??????? ????? ??? ???? ???? ????? ??? ????? , ????? ???? ????? ?? ????? ??? ? ??? ????? ??? ????? ????? ????. ???? ???? ?? ???? ????? ????? ?? ???. ???? ??? ????? ???? ????.

    16. ???? ??? ?? ????? ABC ????? ? ????? ????????? ???? ?? ???? ????? ??????? ????? ? ?????? ???? ??? ???????? ????? ???????? ?? ?? ???? ????? ????? ????? ??????? ?????? ???? ???? ???? ?? ?????

    17. ?????? ????? ABC ??? ????? ??? ?? ????

    18. ??? ????? ??? ????? ????? ??????? ???? ????? ??????? ????????? ???? ?????. ?????" ???? ??????? ???? ???? ??? ????? ?????? ? ?????? ??? ????? ABC : ?????? ?? ????? ??????? ????????? ????? ? ????? ????? ?? ??????? ????? ????? ????????? ??????? ?????? ? ????? ???? ???????? ????? ?????? ???? ???? ????? ?? ?????????? ??? ????? ABC ?? ??????? ???? ??? ??? ????? ??????? ?????? ?? ???? ????? ?? ? ???????? ?????" ?? ???? ????? ??? ????? ??? ????????? ? ??? ????? ???? ?? ????? ??? ?? ???? ABC ??.

    19. ??? ?? ???? ?????? ?? ABC ??? ????? ???? ??????? ??????? ?? ???????? ???? ?? ?????? ??? ?????? ????? ABC ?????. ??? ??? ?? ???? ????? ?? ?????? ????? ????? ???? ????????? ???? ? ???? ?? ?????? ??????? ???? ???? ?? ??? ?? ???? ??????? ?????? ???????? ??????? ?????? ??????? ??????? ?? ????? ??????? ?? ???? ????????? ??? ??????

    20. ??? ?? ???? ????? ABC

    21. ????? ??????? ????? ???? ABC ?????? ???? ????? ????? ????? ???? ? ??????? ????? ???????? ? ???????? ????? ??? ?????? ??? ????? ???? ?????? ? ?????? ??? ????? ????? ??????? ???? ??????? ?? ?? ??? ???? ???? ???????

    22. ????? ??????? ????? ???? ABC

    23. ????? ???????? ABC ????? ?????? ????? ?? ???????? ? ?????? ???? ???? ??????? ?? ?????? ?????? ??????? ?? ABC ??? ???? ??????? ???? ???? ???? ????? ??? ????? ????? ABC ??????? ?? ??????? ABC ?? ?????? ????? ???????

    24. ??????? ?????? ????? ABC

    25. ABC ? ????? ????? ????? ?? ???? ?? ???? ????? ?????. ????? ?? ???? ????? ??? ???? ?? ????: ??? ?????? ????? ?????? ??? ? ??????? ???????? ????? ??? ?? ????? ???? ?????

    26. ????? ????? ????? ????? ?? ABC ??? ??? : ????? ????? ???????? ??? ??? : ????? ???? ?????? ???? ???? ???? ????? ??? ? ????? ??? ???????? ??? ??? : ??? ???? ???? ??? ????? ????? ? ????? ?????? ??????? ???? ??? ????? ?? ???? ???????? ? ????? ??? ????? : ?????? ? ????? ??????? ?? ????? ??????

    27. ?????? ????? ABC ????? ????? ????? ???? ? ????? ????? ??? ???? ?? ??? ??????? ????? ???? ???? ??? ? ???? ????? ??????? ?? ??? ????? ?? ? ???? ?? ????? ?????? ???? ??????? ???? ??????, ???? ?? ? ???? ?? ??????? ??? ?? ????? ??????? ?????? , ???? ?? ? ???? ?? ??????? ??????? ???? ?? ?? ?????? ???? ?????? ??????? ????????? ????? ?? ? ???? ???? ????? ???? ????? ????? ?? ???? ????? ???? ?????? ?? ?????? ???? ?? ????? ??? ????? ????? ????? ???? ???? ?????? ??? ????? ????? ????? ???? ? ????? ????? ????? ???? ?? ???? ????? ?? ???? ????? ???? ???? ?????? ????? ?????

    28. ?????????? ??? ABC ????? ?????? ??? ??? ?????? ? ????? ?? ??? ???? ?? ????? ???? ????? ?? ? ??????? ????? ?????? ????? ????? (????? / ????? ?????) ? ????? ??????? ?????

    29. ????? ????? ABC ????? ??? ???? ???? ?? ????? ????? ?????? ? ????? ????? ?? ??????? ????? ????? ???? ????? ?? ?? ???? ???????? ???????? ????? ?? ???

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