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"دراسة عن سلوك المواد والعمالة والتكاليف العامة في شركات التصنيع المدرجة في بورصة طهران للأوراق المالية"

التفاصيل

دراسة عن سلوك المواد والعمالة والتكاليف العامة في شركات التصنيع المدرجة في بورصة طهران للأوراق المالية

دراسة عن سلوك المواد والعمالة والتكاليف العامة في شركات التصنيع المدرجة في بورصة طهران للأوراق المالية

اضف إلى سلة النتائج المختارة إطلب هذا المرجع بالإيميل
  • القسم:
    بحث منشور في مجلة علمية محكمة
  • نوع المحتوى:
    مراجع أجنبيــة
  • حالة النص:
    كامــــل
  • عدد الصفحات:
    7
  • سنة النشر:
    2012
  • تحميل:
    ملخـــص

"دراسة عن سلوك المواد والعمالة والتكاليف العامة في شركات التصنيع المدرجة في بورصة طهران للأوراق المالية"

تبحث الورقة في ثبات تكاليف المواد الخام وتكاليف العمالة المباشرة والتكاليف العامة في شركات التصنيع المدرجة في بورصة طهران.

تمت دراسة المواد والعمالة والتكاليف العامة في شركات التصنيع المدرجة في بورصة طهران في العديد من الأوراق البحثية. وجدت إحدى الدراسات أن تكاليف المواد الخام والعمالة المباشرة لم تكن ثابتة، مما يعني أنها لم ترتفع أو تنقص بشكل غير متناسب مع التغيرات في إيرادات المبيعات [1]. ركزت دراسة أخرى على العلاقة بين التقارير المالية وثبات التكلفة في هذه الشركات ووجدت علاقة مهمة بين التكاليف الإدارية والمبيعات والمواد والعمالة والتكاليف العامة وخصائص إعداد التقارير المالية للشركات [2]. فحصت دراسة مختلفة سلوك عناصر التكلفة المختلفة وتأثيرها على ثبات التكلفة. ووجدت أن تكاليف عامل الإنتاج، مثل المواد المباشرة والأجور المباشرة، لم تظهر ثباتًا، بينما أظهرت تكاليف البيع والتكاليف العامة والإدارية ثباتًا بالنسبة لتباين المبيعات [3]. تقدم هذه الدراسات نظرة ثاقبة لسلوك المواد والعمالة والتكاليف العامة في شركات التصنيع المدرجة في بورصة طهران.

عناصر مشابهة

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