| 1. | , 1 2. |
| 2. | , 1 2. |
| 3. | . |
| 4. | . |
| 5. | 21 1996 . 129- . |
| 6. | 7 2001 . 119- . |
| 7. | 30 2008 . 307- . |
| 8. | 25 1998 . 158- ( ). |
| 9. | 29 1998 . 164- () ( ). |
| 10. | 22 1996 . 39- ( ). |
| 11. | 26 1995 . 208- ( ). |
| 12. | 22 2003 . 54- - () . |
| 13. | 1/2008 . |
| 14. | 2/2008 . |
| 15. | 3/2006 , . |
| 16. | 4/99 . |
| 17. | 5/01 - . |
| 18. | 6/01 . |
| 19. | 7/98 . |
| 20. | 8/01 . |
| 21. | 9/99 . |
| 22. | 10/99 . |
| 23. | 11/2008 . |
| 24. | 12/2000 . |
| 25. | 13/2000 . |
| 26. | 14/2007 . |
| 27. | 15/2008 . |
| 28. | 16/02 . |
| 29. | 17/02 -, - . |
| 30. | 18/02 . |
| 31. | 19/02 . |
| 32. | 20/03 . |
| 33. | 21/2008 |
| 34. | 22/2008 |
| 35. | 23/2011 |
| 36. | , 2 2002 . 2-. |
| 37. | , 29 1998 . 34-. |
| 38. | - , 31 2000 . 94. |
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| 1. 2. | : / ...- 7- .,. .. .: ,2009. 480 . / .., ... 2- .,. .- .: -,2012. 352 . |
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| 1. | . ./ ... 2- ., . . : ,2014.-590 . |
| 2. 3. | . / .., ... .: -, 2012 . 255 . : . . / . . , . . . - .: -, 2012. - 255 . |
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1: , 7.7
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8.5. -
(Variance Analysis) .
(Cost Volume Profit Analysis) , .
(Budget) () ( , ).
(Selling Expenses Budget) () , , ., , .
(Sales Budget) () . . (Labor Budget) () .
(Factory Overhead Budget) , .
(General and Administrative Expense Budget) .
(Contribution Margin, Profit Margin) ( ) .
(Gross Income, Gross Profit) () , , .
(Flexible Budget) (), . .
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(Master Budget) (), .
- (Direct Costing, Variable Costing) .
(Differential Costs) .
(Finished Goods Inventory) , , .
(Direct Labor Costs) , .
- (Absorption Costing) ; , ( , ).
(Selling Expenses) .
(Conversion Costs) , .
- (Ending Inventory) - .
(Controllable Costs) , , , .
(Indirect Costs) , .
(Indirect Labor) , .
(Indirect Materials) , .
(Last-in, First-out Method, LIFO) , , , . ..
(First-in, First-out Method, FIFO) , , . , .
(Direct Materials Quantity Standard) .
(Direct Labor Time Standard) , .
(Direct Labor Rate Standard) () , .
(Direct Materials Price Standard)- .
(Factory Overhead Costs, Manufacturing Overhead) ( , , .).
(Operating Activities) (), , .
(Operating Profit, Income from Operations) ( ) . 2, .
(Operating Expenses) , .
(Overhead Volume foriance) () .
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(Direct Materials Quantity foriance) , .
(Direct Materials Price Variance) , .
(Direct Labor Efficiency Variance) , .
(Income Statement) . (Variable Costs) ,
.
(Period Costs, Period Expenses) , ( ). , . .
(Cost Behavior) ( ).
(Average Costing Approach) , .
(Fixed Costs) , .
(Fixed Manufacturing Costs) - .
, (Earnings) , (Earnings before Interest and Taxes), (Earnings per Share).
(Incremental Analysis) .
(Product Cost) , . , .
(Direct Costs) , (, , ). !
(Direct Materials) ,
. (Cost Allocation) , , , ,
.
(Expenses) . . (Losses) (Extraordinary Items).
(Relevant Information) ; , .
(Relevant Range) , , .
(Cost of Goods Manufactured).
(Cost of Goods Sold) , , . , .
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(Job Order Cost System) , .
(Mixed Costs) (, , ).
(Standard Costs) . -. , .
(Cost) , , ; (, ), .
(Break-Even-Point) , . , .
(Transfer Price) , .
(Administrative Expenses) , ( , .).
(Managerial Accounting) , , . .
(Equivalent Units) , .
(Fiscal Year) , .
(Revenue center) , / .
(Cost Center) () , , . , .
(Responsibility center) , , ( ), (), ( ), , ( ).
(Profit center) , .
(Sales, net) ( , ), () 2.
