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אאF100000C10E1000000

א10100001000000

אאא10000

א10100001010000

אא،אא

אאא،אא

אK

א،אאאא

،א180000אא،10

٪אאאאKאאא

אאאאK

אאאאאא אאא

-103-

אF6J2E

אאאאאאLאא

אאאאאא

א400000

200000

200000

אאאאא180000

אאאא

אF10٪C350000E

35000

אאF100000C10E1000000

א10150001000000

אאאא15000

א101500010015000

אא،אאאאאא

15000K

אאאאאא אאא

-104-

אאאאאW

א،אאא

א،אKא

אJoint Productsאא،א

אאJoint Costsאאא،

אSplit-off – PointK،אאאא

אאאK،אאאא

،אא

אאאאK،אא

אא،אאאאאאK

،אאאאאא

אאא،אא

אK

،אאאא

Kאאאא

אאKאא

אאאאא،

אאאאK

אאאאאא אאא

-105-

אאאאאא

אאאאאאאא

אKאאא

אאאא،א

Kאאאאאאאא

אאאאאאK


אאאא

אKאא،א

אאאא

אאK

אאאא

א،K

אאאאא40000،

אאאאאאא

אKאאאא

אא،W

אאאאאא אאא

-106-

20٪32٪248٪א

אאאFE500080001200025000

אאא8000128001920040000

אאא750040000300050500

אא450060000850073000

אאאא1075011500011400137150

אW،אאאא

אK

אW

אאאא

אאאא،אW

1JאאIncremental Approachאאאא

אאאאKאאאאא

אאW

אאאZאאאא–אאאK

אאאZ10750–7500Z3250א،

אאאאאKאאאאא

אאKאאא

אאאאאאK

אאאאאא אאא

-107-

אF6J3EאאאאאאאאאאLאאK

א

אאא325075000840086650

אאF4500EF60000E

F8500EF73000E

אFאEאאF1250E15000F100E13650

אא،א

15000אא،א،

אאK

2–אאאאאאא

אאOpportunity Costאאא

אאאKאF6J4E

אאאאאאאאאאLאאK

אאאאא1075011500011400137150

WJאאF4500EF60000

EF8500EF73000E

JאאאF7500EF40000F3000EF50500E

אאאאאא אאא

-108-

FאאEEאFאEאאF1250E1500010013650

אאאאאא

K

אאW

אאא

אאKאאאאאא

،אאאא

אאאאK

אאאאאאאאאW

J אאK

J אאאאאK

J א،אאאא

אאK

J אאאאK

אא،אאא

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אאאאKא،

،אאאא،אאאא

אאאאאא אאא

-109-

אאאאאא

אK

W

אאא8אאא،

100.000Kאא5אאא

150.000Kאאא60.000אK

א30.0006K

א،אא

אאK

אW

א6אא،5א،

אאאKא

א30000אאאF6–5EC30000

Eאא،Kא

א،אK

אF6J5E

אא

480000אF60000C8E

F300000EאאF60000C5

E

אאאאאא אאא

-110-

180000א

150000אא

30000א

אF6J6Eאא

660000אF60000C8FHE30000C6E

F450000EאאF90000C5E210000א150000אא60000א

אא30000،א

אאאאאאאא

אK

אאאאאאא

אK

אF6J7Eאאא

אאא180000480000660000אF60000C8FHE

30000C6E

אאאאאא אאא

-111-

F150000EF30000EF450000EאאF90000C5E

30000180000210000א0F150000EF150000Eאא

300003000060000א

אאאאאW

אא1.5אא

100.000אKאאא80.000א،

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Kאא

30000אא،אא

אאאK

א،אא

אא،אאא

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אW

אאW

J א،אאא

2אK

אאאאאא אאא

-112-

J אאאאא

א،אא10000אK

אאאא

אאK

אF6J8E

אאא

84000אא30000C3E

F60000EאאF30000C2E

24000א

F25000EאאאF10000C2.5E1

F1000Eאאא

אאאא1000،

אאאאאאK

،אאא

אאאK

1Jאא2.5F4J1.5Eא،

אאא10000،אא25000F10000C2.5KE

אאאאאא אאא

-113-

אאאWValuation Of Periodic Inventories

אא–אאאאא

א–،אאאא

אאKאאא

Kאאאאאאא

אK

אאאאא

אאKאאא

Physical Count אאאK

אאאאא

א،אאאא

אאאאK

אאאא

1810Lא،

32אWJאאא

אאאאאא אאא

-114-

א11810.0180

111010.5105

251211.00132

301012.00160

אא50573

א30אא50K

א20KאWJ

8

175

2817

א30

אאאאאאאא

20Kאא––אא

אא،אאא،

אא،אא

אK

אאWFirst – in – First-Out(FIFO) אאאאK

،אאאאאאא

אאאאאא אאא

-115-

א180357

אא537K

אאא20،א

–אא–אאאאא

،אW

10א30

16120.00

10א25

11110.00

20230.00

אא307W

אא537

א230

אא307

אאאWLast – in . First – Out ( LIFO ) אאאאאאאא

אאKא

אאאKW

אאאאאא אאא

-116-

18א10180

21110.521

20א201

אאאW

אא537

א201

אא336

אאWWeighted Average

אאאאאא

אאאא

אאא،אאא

W

אאZ537Z10.74L

אאא50

אא

10.74אLא20א

אאאאאא אאא

-117-

،20C1074Z214.8אא،

אאאאאאאא

Kאאא322.2K

אאאWValuation of Perpetual Inventories

אאאא

אאאא،א

אא،אאא

،אאאאא

אאאאא

א،אFאE،אא

אאK

אאא–אא–

אא،אאאא

אאאK

אא،אאאאא

אאאאאאאאא

אאאאאא،אא

אאאאאאא

אK

אאאאאא אאא

-118-

אאאWSpecific Identification

אאאאא

אאאאא،،אאKK

אאאאא

Kאאא

אאאא،אא

אאאאK

אאWFirst – IN . First – Out ( FIFO )

אF5Eאאאאא

אאאאא،אא

א،175אאאא

15אא11F10אE

5،אא2817

אאאא،אאאא11

אא،11אא،

א25K

אאאאא

אאאאאא

אאא،אאא

אאאאK

אאאאאא אאא

-119-

אאאאאא אאא

-120-

אאF6J9E

אאאאאא

FאאE

אאאא

אאא

א

אא

א

א

אא

א

1181018018180

38א8108010100

11א10

א

1010.510520100

175א5105015155

25א12

121113227287

281751050

1010.5105

2112210110

30א10

א

101212020130

אאאאאא אאא

-121-

F5E

אאאWLast – In . First – Out (LIFO)

א،אאאאאא

אאאאKא

F6E،8אאא10،א

אאאאKאאא

281712א25

5אא11אא،10

א10אK

אאאאאא

،אאאאאאא

א201،אא220א

אאא،אא

אאאאא،א

K

אאWMoving Average

אאאאאא אאא

-122-

אאאא

א،אאאאF7E،א

אאאאא1110

א10L10אא10.5L،

אא10.25Lא،

20520K

אאאאאא

אאא،،אא

–אא–،אאא

אאאאאא

אאאK

אאאאאא אאא

-123-

אאאאאא אאא

-124-

אאF6J10E

אאא0אאאא

FאאE

אאאא

אאא

א

אא

א

א

אא

א

1181018018180

38א8108010100

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א

1010.510520205

175א510.552.515152.5

25א12

121113227284.5

28171211132

510.552.510100

30א10

א

101212020130

F6E

אאאאאא אאא

-125-

אאF6J11E

אאאאאא

FאאE

אאאא

אאא

א

אא

א

א

אא

א

א

118101801810180

38

א810801010100

11א10

א1010.51052010.25205

175

א510.2551.251510.25153.75

25א12

12111322710.5833285.75

2817

1710.5833179.921010.5833105.83

30א10

10121202011.2915225.83

אאאאאא אאא

-126-

א

F7E

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10.000אא20000א،15000

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0

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-127-

אאאWאאאA501،

200.000אאאא

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500.000

300.000

200.000

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-128-

אאאWאאאאא،אאא

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אW

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-90-

אאאאאא

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-91-

אאאאאWJ

F1E–KF2E–KF3E–KF4EJK

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ZZ40٪30

אא

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-92-

FאE150000FH120000DF1–20E٪

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Z2500אא–א

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-93-

אאאאאW

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אאאא140007000

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-94-

אאאW

FאאאאאאאאEאאאא

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-95-

אאאא

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א6500021300003390000א4100031230004492000א882000

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-96-

אאאאאאW

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-97-


K

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אאאאאא

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-100-

אאאאא2003

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-101-

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אאאE–FאאאאFZE18

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אאאH81900אאאאאKE

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-102-

Z105000–94500Z10500אאK

אאאאאW

Fאא–אאECאאאK

FZ5–94500D21000EC21000

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Z100000–105000Z5000אאK

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אאאאאאאאא

אאאFאEאאאאFאKE

אאאא אאאא

-103-

אאאFZאאאאא–אא

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FZ10000C2C4E–F81900KE

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E

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אאE

FZ10000C2C4E–F72000E

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-104-

אא

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120.0000.90918180

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34.0000.7513004

410.0000.6836830

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160.0000.82049200

280.0000.65052000

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-105-

אאW

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-106-

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-107-

אא

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4–אאאFאאאE

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7–אאאW

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אאאאא אאא

-108-

אK K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K KK KK K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K KK K

אאWאאאK K K K K K K K K K K K K K K K K K K K K K K K K1אאאאאאאאאאKK K K K K K K K K K K K K K K K1

אאאאWK K K K K K K K K K K K K K K K K K K K K K K K2אאאאWK K K K K K K K K K K K K K K K K K K K K K K K K K K4

אאאאאאאWK K K K K K K K K K K K K K K K K K5אאאWK K K K K K K K K K K K K K K K K K K K K K K K K7

אאאWK K K K K K K K K K K K K K K K K K K K K K K K7אאאאאאWK K K K K K K K K K K K K K K K K K7

אאWאאאאאאאאK K K K K K K K K K K K K K K K K11אאאאאאאאאאאKK K K K K K K K K K K K K K K K11

אאאאWK K K K K K K K K K K K K K K K K K K K K K K K K K K K12אWK K K K K K K K K K K K K K K K K K K K K K K K K K K K14

אאאאFאEK K K K K K K K K K K K K K K K K17אאWK K K K K K K K K K K K K K K K K K K K K K K K K21

אאאאWK K K K K K K K K K K K K K K K K K K K K K23אאאWK K K K K K K K K K K K K K K K K K K K K K K K K25

אWK K K K K K K K K K K K K K K K K K K K K K K K K K K K K K27אWK K K K K K K K K K K K K K K K K K K K K K K K K K K K29

K K K K K K K K K K K K K K K K K K K K K K K K K K K K K30אאWאאאאK K K K K K K K K K K K K K K K K K K31

אאאאאאאאאאאKK K K K K K K K K K K K31אאאאWNature and Objectives of BudgetsK K K K K K K K K K33

אאאאאאאאWK K K K K K K K K K K K34אאWK K K K K K K K K K K K K K K K K K K K K K K K K K K K K35אאWK K K K K K K K K K K K K K K K K K K K K K K K K K K K K38

אאאאאWK K K K K K K K K K K K K K K K K K K K K K K K K K40

אאאאא אאא

-109-

אאאWK K K K K K K K K K K K K K K K K K K K K K K K K K K K42אאאWK K K K K K K K K K K K K K K K K K K K K K K43

K K K K K K K K K K K K K K K K K K K K K K K K K K K K K46אאאWאאK K K K K K K K K K K K K K K K K K K K K K K K51

אאאאאאאאKK K K K K K K K K K K K K K K K K K K51אאאאאWK K K K K K K K K K K K K K K K K K K K K K K K52

אאאWK K K K K K K K K K K K K K K K K K K K K K K K K K K K K54אאאאאWK K K K K K K K K K K K K K K K K K K K K K K K K54

אאאאWK K K K K K K K K K K K K K K K K K K K K K K K K55אאאאWK K K K K K K K K K K K K K K K K K K K K K K K K K56

אאאאWK K K K K K K K K K K K K K K K K K K K K K K K K57אאאאWK K K K K K K K K K K K K K K K K K K K K K K58

אאאאאאWK K K K K K K K K K K K K K K K K60אאאאאאWK K K K K K K K K K K K K K K K K K K61

אאאאאאWK K K K K K K K K K K K K K K K K62אאאאאאWK K K K K K K K K K K K K K K K K62

K K K K K K K K K K K K K K K K K K K K K K K K K K K K K67אאWאאאK K K K K K K K K K K K K K K K K K K K K K K K71

אאאאאאאאאאKK K K K K K K K K K K K K K K K K71אאCapital Budgeting MethodsWK K K K K K K K K K K K K75

אאThe Time Value Of MoneyWK K K K K K K K K K K K K K K K76אאNet – Present – Value MethodK K K K K K K K K K K K K79אאאWInternal-Rate-Of-Return(IRR)MethodK K K K K K K K K K83

אProfitability IndexWK K K K K K K K K K K K K K K K K K K87אאWK K K K K K K K K K K K K K K K K K K K K K K K K K K89

אאFARREAccounting – Rate – of – Return MethodWK K K K K92K K K K K K K K K K K K K K K K K K K K K K K K K K K K K95

אאWאאאK K K K K K K K K K K K K K K K K K K97אאאאאאאאKK K K K K K K K K K K K K97

אאאאא אאא

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אאאאאאWK K K K K K K K K K K K K K K K K K K K K K K K98אאאאאWK K K K K K K K K K K K K K K K K K K K K104

אאWK K K K K K K K K K K K K K K K K K K K K K K K K K K K108אאאWValuation Of Periodic InventoriesK K K K K K K K113אאאWValuation of Perpetual InventoriesK K K K K K K K117

K K K K K K K K K K K K K K K K K K K K K K K K K K K K K126Kאא K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K KK107

אאאאאא

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