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aas ptes ata se

2. ?????a t?? ????st???? ?p?te??s

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aas ptes ata se

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    1. 1 ? ???a??as?? ?p?te??sata ???se??

    2. 2 ?????a t?? ????st???? ?p?te??sat?? ?p??? t?? ?s?????s?? (balance sheet approach) ?p??? t?? ?at?stas?? ??s?d?at?? (income statement approach)

    3. 3 ?p??? t?? ?s?????s?? (balance sheet approach) ?? ap?te?esa p?? p?a?at?p??????e esa se ?a ??????? pe???d? (?e?d?? ? ???a) ?p??????eta?: ?.?.= ?.T.t????? - ?.T.a???? - ??sf???? + ??a???e??

    4. 4 ?as??? ?e???e?t?ata ?e? efa???e? t?? p?a?at???? eta???? t?? ?a?. T?se?? ?e? pa???e? p????f???s? ??a t?? p????e?s? t?? ap?te??sat?? (ap? ?e?t??????? d?ast????t?ta ? ap? ? ?e?t???????? d?ast????t?te?) ?e? pa???e? ?ept???e?e? ??a t??? p??sd????st????? pa?????te? t?? ap?te??sat?? (d??.???a???? ?s?da ?a? ???da,a????a?a ?s?da ?a? ???da)

    5. 5 ?p??? t?? ?at?stas?? e?s?d?at?? (income statement approach) ?? ap?te?esa p?? p?a?at?p??????e esa se ?a ??????? pe???d? (?e?d?? ? ???a) ?p??????eta?: ?.?.= ?S??? - ?????

    6. 6 ???sd????st???? pa?????te? t?? ????st???? ?p?te??sat?? ???do ???e e??s? t?? ?a?. T?se?? t?? ep??. p?? p?????eta? ap? t? d???es?, t?? a????s? ? t? ???s??p???s? st???e??? t?? e?e???t???? ?at? t? d????e?a ?a? ???????? pe???d?? ?s?do ???e a???s? t?? ?a?. T?se?? t?? ep??. p?? p?????eta? ap? t? d?ast????t?ta t?? ?at? t? d????e?a ?a? ???????? pe???d??

    7. 7 ??????s? ?s?d?? ???a???? ?s?da ?p??????? ap? t?? ?a?? (?a??????, p????a/??) e?et???e?s? t?? ???se?? ?a? s?s?et????ta? e ta ???a???? ???da ??a t?? p??sd????s? t?? ???a????? ap?t/t?? t?? ep??. ?????a?a ?s?da ????????ta? ap? t??a?e? ?a? s?pt?at???? p???e??, s??a??a??? ? ???e? d?ast????t?te? t?? ep??.

    8. 8 ??????s? ???d?? ???a???? ???da ??af????ta? st?? ?a?? (?a??????,p????a/??) e?eta??e?s? t?? ???se?? ?a? s?s?et????ta? e ta ???a???? ?s?da ??a t?? p??sd????s? t?? ???a????? ap?t/t?? t?? ep??. ?????a?a ???da A?af????ta? se t??a?e? ?a? e??a???a??? p???e?? ?a? ??ta?ta ?e????ta ?a? pe??stat???.

    9. 9 ?????a t?? ??st??? ? d???es? ? ep??d?s? a???ast???? d???e?? ??a t?? ap??t?s? ?????? ? a???? a?a??? ?a? ?p??es??? e s??p? t?? ???s??p???s? t??? ??a t?? p?a?at?p???s? es?d?? ap? p???se??. ?? ??st?? e?afa???eta? (e?p??e?) ?ta? p??e?ta? t? a?a?? st? ?p??? e??a? e?s?at???? ?a? etat??peta? se ???d? p?? a???e? t? ?s?d? p?? p????pte? ap? t?? p???s? t??.

    10. 10 ?at?????e? ??st??? ??st?? t?????sa? ??f?? ???????e?ta? ?ta? ta a?a?? ? ?? ?p??es?e? p?? ap??t??ta? p????????ta? ??a p???s? se s??t?? ??????? d??st?a d??. ????te?? ap? ?a d?a?e???st??? ???s?. ??st?? p???a? ??f?? ???????e?ta? ?ta? ta a?a?? ? ?? ?p??es?e? p?? ap??t??ta? p????????ta? ??a p???a e?et???e?s? d??. ??a ??????? d??st?a e?a??te?? t?? d?a?/??? ???se??.

    11. 11 ??st?? ?a? ???d? ??st?? e??a? ? d???es? ? ? ep??d?s? a???ast???? d??a?? ??a t?? ap??t?s? ?????? ? ????? a?a??? ?a? ?p??es??? e s??p? t? ???s??p???s? t??? ??a t?? p?a?at?p???s? es?d?? ap? p???se?? ???d? e??a? t? ??st?? p?? a???e? ta ?s?da t?? ???s?? ???????? Ge???? ????st??? S??d??

    12. 12 F???a? ??st??? ???t?? ??st??? F??e?? ??st??? ?e?????ta? ta p?????ta ?a? ?? ?p??es?e? p?? ??st???????ta? ???t?a ??st??? ?e?????ta? s?????? ta t?ata (?e?t?????e?) t?? ep??e???s?? st?? ?p??e? ???eta? s?????t??s? t?? ??st???

    13. 13 St???e?a ??st??? ?a?a????? ???te? ??e? (direct materials) ?es? e??as?a (direct labour) Ge???? ?????a???? ???da (G??) General Production Overhead (O/H) ?esa ????? ?es? e??as?a ???p? ??st? pa?a????? ?esa ????? e??a? p??te? ??e? a??a? ? ??? ta ?p??a e?s?at????ta? st? p????? (p.?. e?a?t?ata) ???te? ??e? e??a? ??a ta ????a ????? ta ?p??a e?s?at????ta? st? pa?a??e?? p?????. ?p?te???? t?a t?? ?es?? ??st??? d??t? ep?a?????? ape??e?a? t? pa?a??e?? p?????. ???te? ??e? ?e?????ta?: ?a ????? p?? a???????ta? e?d??? ??a t?? pa?a???? t?? p?????t?? t?? ep??e???s?? ?a? ta ?p??a ap????e???ta? st?? ap????? p??t?? ???? ??a ?a e?a????? ap? a?t?? ?ta? p??pe? ?a ???s??p???????. ?a p?????ta p?? ????? ?d? pa?a??e? a??? ?a?a???s??p?????ta? ??a t?? pa?a???? ????? p?????t?? ?a? ta ?p??a pa?a?a????ta? ap? t?? ap????? et???? p?????t??. ?esa ????? e??a? a?t? ta ?p??a de? p????? ?a s?s?et?s???? ?esa e t? p????? ? de? a???e? ap? t?? ?p??? ??st??? - ?f?????. ?es? e??as?a e??a? a???? ?a? ?? p??s?ete? a???? (d??a - ep?d?ata) p?? d????ta? st??? e??a??e???? p?? as??????ta? ?esa e t? p?????. ?? ??e? t??? p????? ?a s?s?et?s???? e t? p?????. ?? ep?st?te? e??a? ?es? e??as?a, d??. G??. ?es? e??as?a e??a? ? e??as?a t?? ?p??a p??sf????? ?? e??a??e??? ?? ?p???? as??????ta? ?esa e t?? epe?e??as?a t?? p??t?? ????. ?esa ???da e??a? ??a e?e??a ta ?p??a ?????ta? ??a ??a s???e?????? f???a ??st??? (t? e?????? ?a? ??a??? p?? ???s??p??e?ta? ??a t?? pa?a???? e??? s???e??????? ??? p?????t??, ta ???da p?? af????? t? s??t???s? e??? t?t???? ??a??at?? ?.t.?.). ?a G?? e??a? ??a ta ???da p?? s?s?et????ta? ?esa e t? p?????. Ge???? ???da e??a? ??a ta ?p????pa ???da t?? ep??e???s??. ?a ?e???? ???da ???????ta? se t?sse??? ?at?????e?: ??e??a p?? af????? t? e???st?s?? (???????? ? ta ????a pa?a?????? t?ata ? t?? ?p??es?e? t???), e?e??a p?? af????? t? d?????s? t?? ep??e???s??, e?e??a p?? af????? t?? p???se?? ? t? d???es? t?? p?????t?? ?a? e?e??a p?? af????? t? ???at?d?t?s? t?? ep??e???s??. Ge???? ????a???? ???da e??a? ??a ta ???da p?? d?????????ta? ap? t?? ??a??? t?? pa?a????? ???? t?? s?e??? ?p?? ta p?????ta e??a? ?t??a ?a p??? st?? ap????? t?? et???? p?????t?? (ta e?????a ?a? ta asf???st?a p?? p???????ta? ??a t? e???st?s??, ? ?es? e??as?a, ta d??f??a a?a??s?a ????? ?.?p.). ?esa ????? e??a? p??te? ??e? a??a? ? ??? ta ?p??a e?s?at????ta? st? p????? (p.?. e?a?t?ata) ???te? ??e? e??a? ??a ta ????a ????? ta ?p??a e?s?at????ta? st? pa?a??e?? p?????. ?p?te???? t?a t?? ?es?? ??st??? d??t? ep?a?????? ape??e?a? t? pa?a??e?? p?????. ???te? ??e? ?e?????ta?: ?a ????? p?? a???????ta? e?d??? ??a t?? pa?a???? t?? p?????t?? t?? ep??e???s?? ?a? ta ?p??a ap????e???ta? st?? ap????? p??t?? ???? ??a ?a e?a????? ap? a?t?? ?ta? p??pe? ?a ???s??p???????. ?a p?????ta p?? ????? ?d? pa?a??e? a??? ?a?a???s??p?????ta? ??a t?? pa?a???? ????? p?????t?? ?a? ta ?p??a pa?a?a????ta? ap? t?? ap????? et???? p?????t??. ?esa ????? e??a? a?t? ta ?p??a de? p????? ?a s?s?et?s???? ?esa e t? p????? ? de? a???e? ap? t?? ?p??? ??st??? - ?f?????. ?es? e??as?a e??a? a???? ?a? ?? p??s?ete? a???? (d??a - ep?d?ata) p?? d????ta? st??? e??a??e???? p?? as??????ta? ?esa e t? p?????. ?? ??e? t??? p????? ?a s?s?et?s???? e t? p?????. ?? ep?st?te? e??a? ?es? e??as?a, d??. G??. ?es? e??as?a e??a? ? e??as?a t?? ?p??a p??sf????? ?? e??a??e??? ?? ?p???? as??????ta? ?esa e t?? epe?e??as?a t?? p??t?? ????. ?esa ???da e??a? ??a e?e??a ta ?p??a ?????ta? ??a ??a s???e?????? f???a ??st??? (t? e?????? ?a? ??a??? p?? ???s??p??e?ta? ??a t?? pa?a???? e??? s???e??????? ??? p?????t??, ta ???da p?? af????? t? s??t???s? e??? t?t???? ??a??at?? ?.t.?.). ?a G?? e??a? ??a ta ???da p?? s?s?et????ta? ?esa e t? p?????. Ge???? ???da e??a? ??a ta ?p????pa ???da t?? ep??e???s??. ?a ?e???? ???da ???????ta? se t?sse??? ?at?????e?: ??e??a p?? af????? t? e???st?s?? (???????? ? ta ????a pa?a?????? t?ata ? t?? ?p??es?e? t???), e?e??a p?? af????? t? d?????s? t?? ep??e???s??, e?e??a p?? af????? t?? p???se?? ? t? d???es? t?? p?????t?? ?a? e?e??a p?? af????? t? ???at?d?t?s? t?? ep??e???s??. Ge???? ????a???? ???da e??a? ??a ta ???da p?? d?????????ta? ap? t?? ??a??? t?? pa?a????? ???? t?? s?e??? ?p?? ta p?????ta e??a? ?t??a ?a p??? st?? ap????? t?? et???? p?????t?? (ta e?????a ?a? ta asf???st?a p?? p???????ta? ??a t? e???st?s??, ? ?es? e??as?a, ta d??f??a a?a??s?a ????? ?.?p.).

    14. 14 ???te? ??e? ???te? ??e? e??a? ??a ta ????a ????? ta ?p??a e?s?at????ta? st? pa?a??e?? p?????. ?p?te???? t?a t?? ?es?? ??st??? d??t? ep?a?????? ape??e?a? t? pa?a??e?? p?????. ???te? ??e? ?e?????ta?: ?a ????? p?? a???????ta? e?d??? ??a t?? pa?a???? t?? p?????t?? t?? ep??e???s?? ?a? ta ?p??a ap????e???ta? st?? ap????? p??t?? ???? ??a ?a e?a????? ap? a?t?? ?ta? p??pe? ?a ???s??p???????. ?a p?????ta p?? ????? ?d? pa?a??e? a??? ?a?a???s??p?????ta? ??a t?? pa?a???? ????? p?????t?? ?a? ta ?p??a pa?a?a????ta? ap? t?? ap????? et???? p?????t??.

    15. 15 ?es? ???as?a ?es? e??as?a e??a? ? e??as?a t?? ?p??a p??sf????? ?? e??a??e??? ?? ?p???? as??????ta? ?esa e t?? epe?e??as?a t?? p??t?? ????. F???a a????s?? ?????? S?p?????eta? ap? t?? e??a??e?? ? t?? p???st?e?? ?e??s?a ? ed?ad?a?a ???ta? e??as?a?

    16. 16 Ge???? ?????a???? ???da Ge???? ????a???? ???da e??a? ??a ta ???da p?? d?????????ta? ap? t?? ??a??? t?? pa?a????? ???? t?? s?e??? ?p?? ta p?????ta e??a? ?t??a ?a e?sa????? st?? ap????? t?? et???? p?????t?? ?a e?????a ?a? ta asf???st?a p?? p???????ta? ??a t? e???st?s?? ?p?s?se?? ? ?es? e??as?a ?a d??f??a a?a??s?a ?????

    17. 17 ?a??de??a ?d??eta? ep????? ep??/s? e ?efa?a?? 20.000 e??? p?? e?s?fe?e ? ep??/t?a? se ep??e?ata ?s?? a??a?. ?a ep??e?ata p???????a? et??t??? a?t? 45.000 . ?a s??ta????? ?? ?????????? ?atast?se?? t?? ep??. p??? ?a? et? t?? p???s?.

    18. 18 ??s? ?a?ade??at?? ?d??s? ep??/s?? ? ?s?????s?? ?

    19. 19 ?as??? ??????s? ????st???? ap?te??sat?? ?p?t??esa ??et???e?s?? t? ???a???? (ta?t???) ap?t??esa p?? p?a?at?p??e? ? ep??. ?sa st? d?a?/?? ???s? ap? t?? ????e?, pa?ep?e?e?, de?te?e???se? ?a? epe?d?t???? d?ast????t?te? t??. ???????S?? ???/S?S = ??G????? ?S??? - ??G????? ????? ?p?t??esa ???se?? ?.?.= ???????S?? ???/S?S + ????G??? ?S??? - ????G??? ?????

    20. 20 S?s??t?s? p??sd????st???? pa?a???t?? t?? ????st???? ap?te??sat??

    21. 21 ??ast????t?te? t?? ep??/s?? ????a ??ast????t?ta ap?te?e? t? ????? a?t??e?e?? t?? ?a? ta ?s?da p?? p???????ta? ap? a?t? ???????ta? ?????? e??as??? ? ????se?? ? ?????? ? a?a?. ?s?da. ?a?ep?e?e? ?a? de?te?e???se? d?ast????t?te? d?ast????t?te? ?p?? ?s?da ap? pa???? ?p??es??? se t??t???, ?s?da ap? p????e?e?, e?????a ?t????? ?.?.p. ?pe?d?t???? d?ast????t?te? d??. ta ?s?da p?? ap??t? ? ep??. ap? epe?d?se?? se s?et????, ??e???afa, ?ata??se??, da?e?s? t??t?? ?.?.p.

    22. 22 ?e?t?????e? ep??e???s?? ????S ????????S?S ???????? ??????????? ?????S?O? ???????G?? ????GOG?S - ??? ??? ???????G?? ?F????S??? ??? ??? - ???????G?? ??????S?S ??? ??? ??? ???????G?? ???T?S?OS ??? ??? ??? (?O??S?O?) ???????G?? ?????O? ??? ??? ??? ??? ????????OS ???????G?? ??????/?? ??? ??? ???

    23. 23

    24. 24

    25. 25 ???sd????s?? ??st??? ???????t?? (?????a???? ep??/s?) ?esa ????? (p?? a?a?????a? st?? pa?a????) + ?esa e??at??? + Ge???? ?????a???? ???da ??st?? pa?a????? + ?p???af? e????e?? ?t???? p?????t?? - ?p???af? ???e?? et???? p?????t?? ??st?? ???????t??

    26. 26 ???sd????s?? ??st??? ???????t?? (?p????? ep??/s?) ?p???af? e????e?? ep??e??t?? +?????? ep/t?? ???se?? - ?p???af? ???e?? ep/t?? ??st?? ???????t??

    27. 27 ???da ??????t???? ?e?t?????a? d?????????ta? ??a t? ?e?t?????a t?? d?????t???? ?p??es??? ???da ?e?t?????a? ??a??se?? d?????????ta? ??a t?? p?????s?, p??et??as?a ?a? p?a?at?p???s? t?? p???se?? p?????t?? ? ?p??es??? t?? ep??. ???da ?e?t?????a? ??e???? ?a? ??apt??e?? d?????????ta? ??a t?? ??e??a ?a? a??pt??? ???? e??d?? pa?a????? ?a? e??es?te?????.

    28. 28 ? ???a??as?? ?p?te??sata ??eta??e?se?? (s?f??a e ?.G.?.S)

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