تسهيل عمليات تخصيص تكاليف أقسام الخدمات على أقسام الإنتاج وفق طريقة التوزيع التبادلية من خلال تفعيل برنامج سولفر إكسل

Abstract EN

Both the direct method and the sequential method of allocating the indirect costs were subjected to severe criticism due to the neglect of mutual and self-utilization on the one hand, and the reciprocal method, whether the solution was by using a manual algebraic solution or using matrices on the other hand.

studies in this field have shown the possibility of using ready software, in particular the solver program, which allows the solution of algebraic equations to be done with great precision and speed.

the hypothetical example also demonstrated the efficiency and effectiveness of the results obtained and their positive impact on analysis and decision-making processes.