محاسبة التكاليف وإدارة التفاوض

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Questions and Answers

ما هو دور محاسبة التكاليف في تسعير المنتجات؟

تحديد تكلفة الوحدة الواحدة من الانتاج (correct)

تحديد أرباح الشركة السنوية

تحليل المبيعات من السنة الماضية

تقدير المخزون المتاح في السوق

ما الخطوة الضرورية التي يجب اتخاذها بعد كل جلسة تفاوض؟

إرسال دعوات لجلسة عشاء

تقديم تقرير شامل للمدير

بدء جلسة تفاوض جديدة

مراجعة وتقييم ما حدث (correct)

كيف تساعد إدارة الشركة في عملية تسعير المنتجات؟

بتحديد المعايير المالية فقط

بزيادة حجم الإنتاج فقط

بتوفير المعلومات اللازمة لمحاسبة التكاليف (correct)

بتخفيض تكاليف العمالة فقط

لماذا يُنصح بتقييم ما حدث بعد كل جلسة تفاوض؟

لتطوير مهارات التفاوض في المستقبل Signup and view all the answers

أي من العوامل التالية يعتبر أساسياً في تحديد تكلفة الوحدة الواحدة؟

مصادر المواد الخام Signup and view all the answers

ما هي إحدى مهام المديرين لتصبح قادة فعّالين؟

توفير الإلهام والتوجيه Signup and view all the answers

ما العنصر الذي يجب الأخذ بعين الاعتبار عند مراجعة نتائج التفاوض؟

تقييم النجاحات والأخطاء Signup and view all the answers

ما هي أولويات المهام التي يجب التركيز عليها بشكل عام؟

الربع الثاني Signup and view all the answers

كيف يمكن للمديرين تشجيع الموظفين على تحسين الأداء؟

التواصل بصورة فعّالة Signup and view all the answers

ما هي النتيجة الرئيسية لتحديد تكلفة المنتج بدقة؟

تحسين استراتيجية التسعير والتنافس Signup and view all the answers

أي من العوامل التالية لا تؤثر على تكلفة الإنتاج؟

الإيرادات من مبيعات المنتجات Signup and view all the answers

ما الهدف الرئيسي من مراجعة وتقييم النتائج؟

تحسين مهارات التفاوض لاحقاً Signup and view all the answers

ما هو المبدأ الأساسي الذي يجب اتباعه لتحديد الأولويات؟

قول 'لا' لأنشطة تعتمد على الأولويات Signup and view all the answers

أي مما يلي يعتبر جزءًا من المسؤوليات القيادية للمديرين؟

تشجيع الموظفين على الارتقاء للإنتاجية Signup and view all the answers

لماذا تكون بعض الأرباع الأخرى مهمة بشكل مخادع؟

لأنها تبدو مهمة في البداية Signup and view all the answers

ما الذي يجب على المفاوضين التركيز عليه أثناء تقييمهم للنتائج؟

التعلم من النجاحات والأخطاء Signup and view all the answers

ما هو أحد العناصر الأساسية لتفعيل القيادة بين المديرين؟

التواصل الجيد Signup and view all the answers

لماذا يعد الإلهام مهمًا في القيادة؟

لتحقيق مستوى أعلى من الإنتاجية Signup and view all the answers

ما هو المطلوب للتركيز على الأولويات الصحيحة؟

فهم أهمية كل نشاط Signup and view all the answers

كيف تؤثر الأنشطة العاجلة على الأولويات؟

قد تؤدي إلى إغفال الأنشطة المهمة Signup and view all the answers

ما هي إحدى الصفات الأساسية التي يجب أن يمتلكها المدير؟

القدرة على تنفيذ الرؤية Signup and view all the answers

كيف يمكن وصف القيادة مقارنة بالإدارة؟

القيادة تتطلب رؤية لتوجيه التغيير Signup and view all the answers

أي مما يلي يُعتبر أداة فعّالة في إدارة العمليات؟

التوجيه الفعال Signup and view all the answers

ما هي إحدى المهام المهمة التي يقوم بها المدير تجاه الموظفين؟

الاهتمام بالموظفين Signup and view all the answers

ما هو الفرق الرئيسي بين القيادة والإدارة؟

القيادة ترتكز على التأثير والتحفيز، بينما الإدارة تركز على تنظيم المهام Signup and view all the answers

ما الذي يتضمنه مفهوم التكاليف التسويقية؟

المصاريف المتعلقة بعمليات البيع والتسويق Signup and view all the answers

أي من الخيارات التالية يُعتبر جزءًا من التكاليف التسويقية؟

مصاريف الإعلانات Signup and view all the answers

ما العامل الأكثر تأثيرًا في تحديد التكاليف التسويقية؟

نسبة العمولة لمندوبي المبيعات Signup and view all the answers

أي من المصاريف التالية لا تعتبر ضمن التكاليف التسويقية؟

مصاريف الرواتب للقسم المالي Signup and view all the answers

ما هي التكلفة المرتبطة بمصاريف المعارض التجارية في مجال التسويق؟

إيجارات معارض البيع Signup and view all the answers

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Study Notes

Negotiation Skills

Negotiation skills are widely used strategies in personal and professional relationships.
They are a method for creating more sales opportunities, reaching agreements and finding common ground that benefits all parties involved.
Negotiation has been used since ancient times.
Balancing what you want with what you can give up to get what you want is crucial for mastering the art of negotiation

Enhancing Negotiation

Preparation: Gathering all relevant information and understanding the other party's needs and priorities beforehand helps define a clear strategy and goals.
Defining Goals: Clearly outlining what you want to achieve from the negotiations, ensuring the goals are realistic and specific. This leads to confidence and helps identify areas for compromise.
Building Relationships: Positive relationships facilitate the negotiation process. Establishing a positive relationship with the other party is crucial, building trust and better communication channels.
Active Listening: Effective listening is fundamental in negotiation. Giving the other party time to express their points and deeply understanding their viewpoint. This helps formulate more effective responses and proposals.
Clear and Direct Communication: Avoid ambiguity during negotiations. Be clear and direct in your expressions and ensure the other party understands your points. Clarity minimizes misunderstandings and increases the chances of agreement.
Patience and Flexibility: Negotiation may take time and patience. Being willing to adjust your demands and strategy based on the evolving discussions. Flexibility leads to creative solutions that satisfy all parties.
Controlling Emotions: Maintaining composure is critical during negotiations. Avoid anger or frustration and maintain a calm and objective approach.
Utilizing Influence Techniques: Understanding and using persuasion and motivation techniques can increase the effectiveness of negotiations. Use logical arguments and show how the results will benefit the other party.
Preparedness for Withdrawal: Negotiations may not always go your way. Be prepared to withdraw if potential outcomes fail to meet your minimum requirements or harm your interests.
Review and Evaluation: After each negotiation session, take time to review and evaluate what happened. Learn from successes and mistakes to improve your skills in the future.

Ikigai (The Japanese Secret to Success)

Ikigai is a Japanese term combining the words "iki" (life) and "gai" (value/purpose).
It embodies the idea of living with passion and purpose.
Ikigai signifies finding the intersection point of four fundamental aspects: what you love, what you're good at, what the world needs, and what you can get paid for.
Balanced living and the ability to present strategic resources and solutions are key.
Anxiety and stress arise from not knowing one's true capabilities and what one can offer to loved ones.
Understanding this through self-reflection is crucial for prioritizing life's activities.
What you love: engaging activity, passion, frequent thoughts
What you're good at: areas of expertise, sought after advice, ease of completion
What the world needs: positive impact, solutions to problems

Stages of Human Growth

There are four stages of growth: comfort, fear, learning, and growth.
Comfort Zone: Familiar routines and predictable situations, areas of ease and control. Avoiding discomfort and anxiety, favoring routine and stability.
Fear Zone: Beyond the comfort zone, facing fears and uncertainty. Crucial for overcoming limitations.
Learning Zone: Actively seeking new skills and experiences, embracing challenges and learning from errors.
Growth Zone: Mental transformation, facing fears and limitations directly. It's the zone of profound change and limitless growth potential.

Change Management Model

Effective change plans involve various elements.
Vision + Skills + Incentives + Resources + Action Plan = Change
This model shows how a lack of any of these five components affects the organization.
Confusion: Lack of vision, poor communication and alignment between those involved.
Anxiety: Lack of required skills to adapt and thrive in the changing environment..
Resistance: Lack of motivation/incentives, inertia against change, significant effort required.
Frustration: Insufficient resources for required changes.
False Starts: Poor action plan, lack of clear structure and leadership.

Prioritization Model

Quadrant 1 (Do Immediately): Urgent and important tasks. Tasks nearing deadlines, causing stress, or requiring immediate attention.
Quadrant 2 (Plan and Prioritize): Important but not urgent tasks. Essential for overall project success or long-term goals. Focus most energy here. Include personal tasks, relationships, leisure, personal development.
Quadrant 3 (Delegate for Completion): Urgent but not important tasks. Examples include email, phone calls, meetings, and reports. Delegate when possible.
Quadrant 4 (Delete These Tasks): Not urgent and not important. Tasks that don't contribute to the project or goals. Eliminate or postpone.

Leadership and Management

Leadership: Influencing individuals or groups towards specific goals. Guidance, direction of individual and collective efforts. Inspiring, motivating others towards success. Essential qualities include vision, honesty, inspiration and communication skills.
Management: Performing planned tasks efficiently, with the support from team members. Managers have overall responsibility for the four key functions of planning, organizing, leading, and controlling.
Difference between Leadership and Management: Leadership inspires and motivates, focuses on vision of the future and exploring opportunities whereas management controls and directs resources according to the defined organizational structure.

Six Differences Between Leadership and Management

Visionary vs. Goal-Oriented: Leaders define the vision, managers create goals for the team ensuring they can complete the goals by delegating tasks effectively.
Risk-Taking vs. Risk Assessment: Leaders embrace risk, while managers assess it.
Time Commitment: Leadership takes time to develop, while management is easier to attain.
Relationship Building vs. Systems: Leaders build relationships, managers develop systems and procedures.

Economic Problem

The economic problem: scarcity of resources with increasing human needs. This makes individuals need to choose among needs to satisfy desires within available resources. Individuals must sacrifice some needs to meet others.
Scarcity: Limited availability of resources, but resources are used to meet needs and desires. The scarcity makes resources more valuable, making effort needed to attain them.
Choice: Necessity during scarcity as individuals choose among various alternatives when they cannot obtain all needs/wants. This leads to tradeoffs (e.g., selecting one car over another because of financial limitations).
Sacrifice: Satisfying one need or want with sacrifice of another. All resources are used, leading to the concept of opportunity cost.

Resource Shortage

Resource shortage is relative and diagnostic regarding each resource from its perspective of deficit and demand.
Shortage Ratio: {(Deficit) + (Demand)} / 100
Deficit: Demand - Available
Demand: Deficit + Available

Cost Accounting

Cost accounting emerged due to limitations of financial accounting in providing detailed information about project activities. It extends beyond industrial projects to commercial, service, agricultural, and other ventures.
Purpose: Providing detailed analysis of financial figures.
Role: Providing detailed breakdowns of costs for management planning and control.

Goals of Cost Accounting

Cost determination: Determining the cost of production is essential for profit or loss calculation.
Control of production costs: Monitoring cost elements and ensuring efficient use to reduce costs and maximize profits.
Decision support for management: Providing reports to aid informed decision making.
Budget preparation support: Supplying data for budget preparation.

Cost Classification

Industrial vs. Non-industrial: Industrial costs include material, labor, and overheads, while non-industrial costs are administrative and selling costs.
Material Direct Costs: Materials directly incorporated into the final product. Ex: wood for furniture.
Labor Direct Costs: Wages, benefits, and incentives of production workers who directly convert raw materials to finished goods.
Manufacturing Indirect Costs: Additional costs not directly tied to a single unit. Divided into indirect materials, indirect labor, and manufacturing overheads (factory's electricity, water, depreciation).
Non-Manufacturing Costs: Administrative, selling, and distribution costs.
Total Cost: Sum of direct and indirect manufacturing costs, plus administrative, selling, and distribution costs

Break-Even Point Analysis

Break-even point is the level of sales where total revenues equal total costs (fixed and variable). No profit or loss.
Calculating Break-Even Point: total fixed costs / ( sales price per unit - variable cost per unit )
Essential for determining minimum production and sales volume to cover costs.
Profit Determination: Analyzing sales volume levels needed to achieve a specific profit.

Calculating Paper Weight

Paper weight = (length × width × gsm) + 1000 = … g (paper weight per square meter)

Calculating Book/Magazine Thickness

Book thickness = (number of pages + (16 + 100))

Paper Stock Division

Regular Division: Length of printing stock + length of printed material × width of printing stock : width of output material.
Irregular Division: Length of printing stock + width of printed material × width of printing stock : length of output material.
Mixed Division: Combines regular and irregular divisions.

Estimating Paper Costs

Paper cost = Number of sheets × Price per sheet
Paper cost = Number of reams × Price per ream
Paper cost (per copy) = Total paper costs + Number of copies

Estimating Plate Costs

Number of plates = Number of colors × Number of sides
Number of plates = Number of colors × Number of sheets × Number of sides

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Description

يتناول هذا الاختبار دور محاسبة التكاليف في تسعير المنتجات وكيفية تأثيرها على إدارة الشركة. كما يستعرض أهمية تقييم نتائج جلسات التفاوض وعوامل تحديد تكلفة الوحدة. هذا الاختبار مناسب للمديرين والمهتمين بإدارة الأعمال.