الطرق الملائمة لتوزيع التكاليف المشتركة على المنتجات و دورها في ترشيد القرارات التشغيلية : دراسة تطبيقية في مصنع ألبان القادسية

الملخص EN

The research aims to determine the common costs in an accurate manner, then choosethe appropriate way to distribute the shared costs over the common products in a way thatensures the accurate calculation of the costs of these products, in a way that helps theeconomic unit in rationalizing the decisions.

On 12/31/2017, the research concluded thatthere is a possibility to determine the common costs in the research sample factory andthen distribute them to the common products.

In addition, there is a possibility to usethese data to calculate the costs of the joint products correctly and thus rationalize theoperational decisions.