توزيع التكاليف المشتركة على منتجات الألبان و دورها في ترشيد قرارات التسعير و تحسين الربحية : (دراسة تطبيقية في معمل ألبان القادسية)‎

الملخص EN

This research aims to accurately determine the joint costs, and then rely on certain conditions or criteria in choosing the appropriate method for distributing joint costs to joint products and in a manner that ensures accurate calculation of the costs of these products.

And the point of separation, in addition to the role of these costs and ways of distributing them to the products participating in the process of rationalizing administrative decisions, and this research was also applied in the Qadisiyah Dairy Factory / one of the formations of the Ministry of Industry and Minerals for the fiscal year ending on 12/31/2020, and the research reached a set of results The most important of them was that there is a possibility to determine the joint costs of the factory of the research sample and then distribute them to the joint products, as well as the possibility of using this data in calculating the costs of joint products correctly and rationalizing the process of administrative decisions, especially those decisions related to pricing joint products, and thus help in improving the profitability these products.