محاسبة التكاليف وإدارة التفاوض

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